“ Extraordinary dividends.—If an individual receives, with respect to any share of stock, qualified dividend income from 1 or more dividends which are extraordinary dividends (within the meaning of section 1059 (c) ) , any loss on the sale or exchange of such share shall, to the extent of such dividends, be treated as long-term capital loss. ”

“ Regulated investment companies and real estate investment trusts.— In the case of a regulated investment company or a real estate investment trust, the amendments made by this section shall apply to taxable years ending after December 31, 2002; except that dividends received by such a company or trust on or before such date shall not be treated as qualified dividend income (as defined in section 1 (h) (11) (B) of the Internal Revenue Code of 1986, as added by this Act) . ”

“ Child Tax Credit Refund Amount.—For purposes of this section, the child tax credit refund amount is the amount by which the aggregate credits allowed under part IV of subchapter A of chapter 1 for such first taxable year would have been increased if— `` (1) the per child amount under section 24 (a) (2) for such year were $1,000, `` (2) only qualifying children (as defined in section 24 (c) ) of the taxpayer for such year who had not attained age 17 as of December 31, 2003, were taken into account, and `` (3) section 24 (d) (1) (B) (ii) did not apply. ”