(B) by inserting after paragraph (3) the following new paragraph:???(4) NONFINANCIAL TRADE OR BUSINESS- The term ???nonfinancial trade or business??? means any trade or business other than a financial institution that is subject to the reporting requirements of section 5313 and regulations prescribed under such section.???.(2) TECHNICAL AND CONFORMING AMENDMENTS-(A) Section 5312(a)(3)(C) of title