To provide for the extension and modification of certain tax relief provisions, and for Surface Mining Control and Reclamation Act amendments.

TEXT OF AMENDMENTS

SA 4762. Mr. STEVENS proposed an amendment to the bill H.R. 5631,
making appropriations for the Department of Defense for the fiscal year
ending September 30, 2007, and for other purposes; as follows:

At the end of title VIII, add the following:
Sec. __. The Secretary of Defense shall submit to the
congressional defense committees, at the same time the budget
of the President for fiscal year 2008 is submitted to
Congress pursuant to section 1105(a) of title 31, United
States Code, a report setting forth the following:
(1) A plan to procure medical countermeasures for purposes
of treating forward deployed members of the Armed Forces
against the lethal effects of acute radiation syndrome,
including neutropenia and thrombocytopenia.
(2) An identification of the countermeasures required to
protect members of the Armed Forces in the event of a nuclear
or bioterrorist attack.
(3) A plan for the forward deployment of the
countermeasures identified under paragraph (2), including an
assessment of the costs associated with implementing such
plan.
______

SA 4763. Mrs. CLINTON (for herself, Mr. Lieberman, Mr. Lautenberg,
and Mr. Durbin) submitted an amendment intended to be proposed by her
to the bill H.R. 5631, making appropriations for the Department of
Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. (a) Funding for Longitudinal Study on Traumatic
Brain Injury Incurred by Members of the Armed Forces in
Operation Iraqi Freedom and Operation Enduring Freedom.--Of
the amount appropriated or otherwise made available by title
V under the heading ``Defense Health Program'', up to
$5,000,000 may be available for a longitudinal study on
traumatic brain injury incurred by members of the Armed
Forces in Operation Iraqi Freedom and Operation Enduring
Freedom.
(b) Funding for Training Curricula for Family Caregivers on
Care and Assistance for Members and Former Members of the
Armed Forces With Traumatic Brain Injury Incurred in
Operation Iraqi Freedom or Operation Enduring Freedom.--
(1) Operation and maintenance, army, funds.--Of the amount
appropriated or otherwise made available by title II under
the heading ``Operation and Maintenance, Army'', up to
$800,000 may be available for training curricula for family
caregivers on care and assistance for members and former
members of the Armed Forces with traumatic brain injury
incurred in Operation Iraqi Freedom or Operation Enduring
Freedom.
(2) Operation and maintenance, marine corps, funds.--Of the
amount appropriated or otherwise made available by title II
under the heading ``Operation and Maintenance, Marine
Corps'', up to $200,000 may be available for training
curricula for family caregivers on care and assistance for
members and former members of the Armed Forces with traumatic
brain injury incurred in Operation Iraqi Freedom or Operation
Enduring Freedom.
______

SA 4764. Ms. MIKULSKI (for herself, Mr. Sarbanes, Mr. Kennedy, Mr.
Akaka, Mr. Lieberman, Mr. Durbin, Mr. Kerry, and Mr. Harkin) submitted
an amendment intended to be proposed by her to the bill H.R. 5631,
making appropriations for the Department of Defense for the fiscal year
ending September 30, 2007, and for other purposes; which was ordered to
lie on the table; as follows:

On page 218, between lines 6 and 7, insert the following:
Sec. 8109. None of the funds appropriated or otherwise made
available by this Act may be used to enter into or carry out
a contract for the performance by a contractor of any base
operation support service at Walter Reed Army Medical
Hospital pursuant to a private-public competition conducted
under Office of Management and Budget Circular A-76 that was
initiated on June 13, 2000, and has the solicitation number
DADA 10-03-R-0001.
______

SA 4765. Mr. KENNEDY (for himself, Ms. Collins, Mr. Bingaman, Mr.
Roberts, Mr. Kerry, Mr. Reed, Mr. Feingold, Mr. Baucus, Ms. Stabenow,
Mrs. Clinton, Mr. Lieberman, and Mr. Durbin) submitted an amendment
intended to be proposed by him to the bill H.R. 5631, making
appropriations for the Department of Defense for the fiscal year ending
September 30, 2007, and for other purposes; which was ordered to lie on
the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. (a) Army Support for University Research
Initiatives.--
(1) Additional amount for research, development, test and
evaluation, army.--The amount appropriated by title IV under
the heading ``Research, Development, Test and Evaluation,
Army'' is hereby increased by $12,000,000.
(2) Availability for university research initiatives.--Of
the amount appropriated by title IV under the heading
``Research, Development, Test and Evaluation, Army'', as
increased by paragraph (1), up to $12,000,000 may be
available for Program Element 0601103A for University
Research Initiatives.
(b) Navy Support for University Research Initiatives.--
(1) Additional amount for research, development, test and
evaluation, navy.--The amount appropriated by title IV under
the heading ``Research, Development, Test and Evaluation,
Navy'' is hereby increased by $13,000,000.
(2) Availability for university research initiatives.--Of
the amount appropriated by title IV under the heading
``Research, Development, Test and Evaluation, Navy'', as
increased by paragraph (1), up to $13,000,000 may be
available for Program Element 0601103N for University
Research Initiatives.
(c) Air Force Support for University Research
Initiatives.--
(1) Additional amount for research, development, test and
evaluation, air force.--The amount appropriated by title IV
under the heading ``Research, Development, Test and
Evaluation, Air Force'' is hereby increased by $5,000,000.
(2) Availability for university research initiatives.--Of
the amount appropriated by title IV under the heading
``Research, Development, Test and Evaluation, Air Force'', as
increased by paragraph (1), up to $5,000,000 may be available
for Program Element 0601103F for University Research
Initiatives.
(d) SMART National Defense Education Program.--
(1) Additional amount for research, development, test and
evaluation, defense-wide.--The amount appropriated by title
IV under the heading ``Research, Development, Test and
Evaluation, Defense-Wide'' is hereby increased by $9,000,000.
(2) Availability for smart national defense education
program.--Of the amount appropriated by title IV under the
heading

[[Page S8632]]

``Research, Development, Test and Evaluation, Defense-Wide'',
as increased by paragraph (1), up to $9,000,000 may be
available for Program Element 0601120D8Z for the SMART
National Defense Education Program.
(e) DARPA University Research Program in Computer Science
and Cybersecurity.--
(1) Additional amount for research, development, test and
evaluation, defense-wide.--The amount appropriated by title
IV under the heading ``Research, Development, Test and
Evaluation, Defense-Wide'' is hereby increased by $6,000,000.
(2) Availability for darpa program in computer science and
cybersecurity.--Of the amount appropriated by title IV under
the heading ``Research, Development, Test and Evaluation,
Defense-Wide'', as increased by paragraph (1), up to
$6,000,000 may be available for Program Element 0601101E the
Defense Advanced Research Projects Agency Program in Computer
Science and Cybersecurity.
(f) Offset.--The amount appropriated by title II under the
heading ``Operation and Maintenance, Defense-Wide'' is hereby
reduced by $45,000,000.
______

SA 4766. Mr. INOUYE submitted an amendment intended to be proposed by
him to the bill H.R. 5631, making appropriations for the Department of
Defense for the fiscal year ending September 30, 2007, and for other
purposes; as follows:

At the end of title VIII, add the following:
Sec. 8109. Of the amount appropriated or otherwise made
available by title II under the heading ``Operation and
Maintenance, Army'', up to $500,000 may be available for the
United States Army Center of Military History to support a
traveling exhibit on military experience in World War II.
______

SA 4767. Mr. SESSIONS submitted an amendment intended to be proposed
by him to the bill H.R. 5631, making appropriations for the Department
of Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. Of the amount appropriated or otherwise made
available by title IV under the heading ``Research,
Development, Test and Evaluation, Army'', up to $1,000,000
may be available for Program Element 0602105A for
Thermoplastic Composite Body Armor research.
______

SA 4768. Mr. CORNYN (for himself, Mr. Kyl, Mr. Burns, and Mr.
Isakson) submitted an amendment intended to be proposed by him to the
bill H.R. 5631, making appropriations for the Department of Defense for
the fiscal year ending September 30, 2007, and for other purposes; as
follows:

At the appropriate place, insert the following:

TITLE __

BORDER SECURITY AND IMMIGRATION REFORM

CHAPTER 1--DEPARTMENT OF HOMELAND SECURITY

United States Visitor and Immigration Status Indicator Technology

For an additional amount for ``United States Visitor and
Immigration Status Indicator Technology'' to accelerate
biometric database integration and conversion to 10-print
enrollment, $60,000,000, to remain available until expended:
Provided, That the amount provided under this heading may not
be obligated until the Committee on Appropriations of the
Senate and the Committee on Appropriations of the House of
Representatives receive and approve a plan for expenditure
prepared by the Secretary of Homeland Security: Provided
further, That the amount provided under this heading is
designated as an emergency requirement pursuant to section
402 of H. Con. Res. 83 (109th Congress), the concurrent
resolution on the budget for fiscal year 2007, as made
applicable in the Senate by section 7035 of Public Law 109-
234.

Customs and Border Protection

Salaries and Expenses

For an additional amount for ``Salaries and Expenses'',
$173,000,000, to remain available until September 30, 2007:
Provided, That the amount provided under this heading may not
be obligated until the Committee on Appropriations of the
Senate and the Committee on Appropriations of the House of
Representatives receive and approve a plan for expenditure
prepared by the Secretary of Homeland Security: Provided
further, That the amount provided under this heading is
designated as an emergency requirement pursuant to section
402 of H. Con. Res. 83 (109th Congress), the concurrent
resolution on the budget for fiscal year 2007, as made
applicable in the Senate by section 7035 of Public Law 109-
234.

Air and Marine Interdiction, Operations, Maintenance, and Procurement

For an additional amount for ``Air and Marine Interdiction,
Operations, Maintenance, and Procurement'' to replace air
assets and upgrade air operations facilities, $560,000,000,
to remain available until expended: Provided, That the amount
provided under this heading may not be obligated until the
Committee on Appropriations of the Senate and the Committee
on Appropriations of the House of Representatives receive and
approve a plan for expenditure prepared by the Secretary of
Homeland Security: Provided further, That the amount provided
under this heading is designated as an emergency requirement
pursuant to section 402 of H. Con. Res. 83 (109th Congress),
the concurrent resolution on the budget for fiscal year 2007,
as made applicable in the Senate by section 7035 of Public
Law 109-234.

Construction

For an additional amount for ``Construction'',
$2,155,100,000, to remain available until expended; of which
not less than $1,628,000,000 shall be for the construction of
370 miles of double-layered fencing along the international
border between the United States and Mexico; of which not
less than $507,100,000 shall be for the construction of 461
miles of vehicle barriers along the international border
between the United States and Mexico; and of which not less
than $20,000,000 shall be for construction associated with
the hiring of 500 border patrol agents: Provided, That the
amount provided under this heading may not be obligated until
the Committee on Appropriations of the Senate and the
Committee on Appropriations of the House of Representatives
receive and approve a plan for expenditure prepared by the
Secretary of Homeland Security: Provided further, That the
amount provided under this heading is designated as an
emergency requirement pursuant to section 402 of H. Con. Res.
83 (109th Congress), the concurrent resolution on the budget
for fiscal year 2007, as made applicable in the Senate by
section 7035 of Public Law 109-234.

Immigration and Customs Enforcement

Salaries and Expenses

For an additional amount for ``Salaries and Expenses'',
$196,500,000, to remain available until September 30, 2007;
of which not less than $38,000,000 shall be for the hiring of
200 investigators and associated support for alien smuggling
investigations; of which $113,000,000 shall be for the hiring
of 600 investigators and associated support for worksite
enforcement; of which $45,500,000 shall be for 1,300
detention beds, personnel, and associated support: Provided,
That the amount provided under this heading may not be
obligated until the Committee on Appropriations of the Senate
and the Committee on Appropriations of the House of
Representatives receive and approve a plan for expenditure
prepared by the Secretary of Homeland Security: Provided
further, That the amount provided under this heading is
designated as an emergency requirement pursuant to section
402 of H. Con. Res. 83 (109th Congress), the concurrent
resolution on the budget for fiscal year 2007, as made
applicable in the Senate by section 7035 of Public Law 109-
234.

United States Coast Guard

Acquisition, Construction, and Improvements

For an additional amount for ``Acquisition, Construction,
and Improvements'' for acquisition, construction, renovation,
and improvement of vessels, aircraft, and equipment,
$416,000,000, to remain available until expended: Provided,
That the amount provided under this heading may not be
obligated until the Committee on Appropriations of the Senate
and the Committee on Appropriations of the House of
Representatives receive and approve a plan for expenditure
prepared by the Secretary of Homeland Security: Provided
further, That the amount provided under this heading is
designated as an emergency requirement pursuant to section
402 of H. Con. Res. 83 (109th Congress), the concurrent
resolution on the budget for fiscal year 2007, as made
applicable in the Senate by section 7035 of Public Law 109-
234.

United States Citizenship and Immigration Services

For an additional amount for ``United States Citizenship
and Immigration Services'' for the development and the
implementation of the Electronic Employment Verification
System, $400,000,000: Provided, That the amount provided
under this heading may not be obligated until the Committee
on Appropriations of the Senate and the Committee on
Appropriations of the House of Representatives receive and
approve a plan for expenditure prepared by the Secretary of
Homeland Security: Provided further, That the amount provided
under this heading is designated as an emergency requirement
pursuant to section 402 of H. Con. Res. 83 (109th Congress),
the concurrent resolution on the budget for fiscal year 2007,
as made applicable in the Senate by section 7035 of Public
Law 109-234.

General Provisions - This Title

Notwithstanding any other provision in law, the transfers
and programming conditions of the Department of Homeland
Security Appropriations Act, 2007 shall apply to this title.

CHAPTER 2--DEPARTMENT OF JUSTICE

General Administration

Administrative Review and Appeals

For an additional amount for ``Administrative Review and
Appeals'', $2,600,000, to remain available until September
30, 2007: Provided, That the amount provided under this
heading is designated as an emergency requirement pursuant to
section 402 of H. Con. Res. 83 (109th Congress), the
concurrent resolution on the budget for fiscal year 2007, as
made applicable in the Senate by section 7035 of Public Law
109-234.

[[Page S8633]]

Legal Activities

Salaries and Expenses, General Legal Activities

For an additional amount for ``Salaries and Expenses,
General Legal Activities'', $2,600,000, to remain available
until September 30, 2007: Provided, That the amount provided
under this heading is designated as an emergency requirement
pursuant to section 402 of H. Con. Res. 83 (109th Congress),
the concurrent resolution on the budget for fiscal year 2007,
as made applicable in the Senate by section 7035 of Public
Law 109-234.

Salaries and Expenses, United States Attorneys

For an additional amount for ``Salaries and Expenses,
United States Attorneys,'' $2,600,000, to remain available
until September 30, 2007: Provided, That the amount provided
under this heading is designated as an emergency requirement
pursuant to section 402 of H. Con. Res. 83 (109th Congress),
the concurrent resolution on the budget for fiscal year 2007,
as made applicable in the Senate by section 7035 of Public
Law 109-234.
______

SA 4769. Mr. LUGAR submitted an amendment intended to be proposed by
him to the bill H.R. 5631, making appropriations for the Department of
Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. Of the amount appropriated or otherwise made
available by title IV under the heading ``Research,
Development, Test and Evaluation, Defense-Wide'', up to
$2,000,000 may be available for Gas Chromatographic Mass
Spectrometers for Weapons of Mass Destruction Civil Support
Teams.
______

SA 4770. Mr. LUGAR submitted an amendment intended to be proposed by
him to the bill H.R. 5631, making appropriations for the Department of
Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the appropriate place, insert the following:
Sec. __. Of the amount appropriated or otherwise made
available by title III under the heading ``Other Procurement,
Navy'', up to $3,000,000 may be available for the Man
Overboard Identification System (MOBI) program.
______

SA 4771. Mr. FRIST (for himself, Mr. Alexander, and Mr. Allen)
submitted an amendment intended to be proposed by him to the bill H.R.
5631, making appropriations for the Department of Defense for the
fiscal year ending September 30, 2007, and for other purposes; as
follows:

At the end of title VIII, add the following:
Sec. 8109. Notwithstanding the first section of Public Law
85-804 (50 U.S.C. 1431), in the event a notice on the
modification of a contract described in that section is
submitted to the Committees on Armed Services of the Senate
and the House of Representatives by the Army Contract
Adjustment Board during the period beginning on July 28,
2006, and ending on the date of the adjournment of the 109th
Congress sine die, such contract may be modified in
accordance with such notice commencing on the earlier of--
(1) the date that is 60 calendar days after the date of
such notice; or
(2) the date of the adjournment of the 109th Congress sine
die.
______

SA 4772. Mr. CARPER (for himself and Mr. McCain) submitted an
amendment intended to be proposed by him to the bill H.R. 5631, making
appropriations for the Department of Defense for the fiscal year ending
September 30, 2007, and for other purposes; as follows:

On page 218, betwen lines 6 and 7, insert the following:

SEC. 8109. PROHIBITION ON PAYMENT OF AWARD FEES TO DEFENSE
CONTRACTORS IN CASES OF CONTRACT NON-
PERFORMANCE.

None of the funds appropriated or otherwise made available
by this Act may be obligated or expended to provide award
fees to any defense contractor for performance that does not
meet the requirements of the contract.
______

SA 4773. Mr. DAYTON submitted an amendment intended to be proposed by
him to the bill H.R. 5631, making appropriations for the Department of
Defense for the fiscal year ending September 30, 2007, and for other
purposes; as follows:

At the end of title IX, add the following:
Sec. 9012. Of the amount appropriated or otherwise made
available by chapter 2 of this title under the heading
``Operation and Maintenance, Army National Guard'', up to
$6,700,000 may be available for the pilot program of the Army
National Guard on the reintegration of members of the
National Guard into civilian life after deployment.
______

SA 4774. Mr. SESSIONS submitted an amendment intended to be proposed
by him to the bill H.R. 5631, making appropriations for the Department
of Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. Of the amount appropriated or otherwise made
available by title IV under the heading ``Research,
Development, Test and Evaluation, Army'', up to $1,000,000
may be available for Program Element 0602787A for blast
protection research.
______

SA 4775. Mr. SESSIONS (for himself, Mr. Kyl, and Mr. Talent)
submitted an amendment intended to be proposed by him to the bill H.R.
5631, making appropriations for the Department of Defense for the
fiscal year ending September 30, 2007, and for other purposes; as
follows:

On page 221, line 9, strike ``$204,000,000'', and insert
``$2,033,000,000, which shall be designated as an emergency
pursuant to Section 9011 of this Act.''.
______

SA 4776. Mr. SALAZAR (for himself, Mr. Levin, and Mr. Warner)
submitted an amendment intended to be proposed by him to the bill H.R.
5631, making appropriations for the Department of Defense for the
fiscal year ending September 30, 2007, and for other purposes; as
follows:

At the appropriate place, insert the following:
Sec. __. Of the amount appropriated or otherwise made
available by title II under the heading ``Operation and
Maintenance, Air Force'', $10,000,000 shall be available to
provide the United States Northern Command with an
interoperable mobile wireless communications capability to
effectively communicate with Federal, State, and local
authorities.
______

SA 4777. Mr. SMITH (for himself and Mr. Wyden) submitted an amendment
intended to be proposed by him to the bill H.R. 5631, making
appropriations for the Department of Defense for the fiscal year ending
September 30, 2007, and for other purposes; which was ordered to lie on
the table; as follows:

At the appropriate place, insert the following:
Sec. __. Of the amount appropriated or otherwise made
available by title IV under the heading ``Research,
Development, Test and Evaluation, Air Force'', up to
$4,000,000 may be available for the Transportable Transponder
Landing System.
______

SA 4778. Mr. SMITH (for himself and Mr. Wyden) submitted an amendment
intended to be proposed by him to the bill H.R. 5631, making
appropriations for the Department of Defense for the fiscal year ending
September 30, 2007, and for other purposes; as follows:

At the appropriate place, insert the following:
Sec. __. Of the amount appropriated or otherwise made
available by title IV under the heading ``Research,
Development, Test and Evaluation, Navy'', up to $2,000,000
may be available for the Advanced Airship Flying Laboratory.
______

SA 4779. Mr. WARNER submitted an amendment intended to be proposed by
him to the bill H.R. 5631, making appropriations for the Department of
Defense for the fiscal year ending September 30, 2007, and for other
purposes; as follows:

At the end of title VIII, add the following:
Sec. 8109. (a) Joint Advertising, Market Research and
Studies Program.--Of the amount appropriated or otherwise
made available by title II under the heading ``Operation and
Maintenance, Defense-Wide'', up to $7,500,000 may be
available for the Joint Advertising, Market Research and
Studies (JAMRS) program.
(b) Supplement Not Supplant.--The amount available under
subsection (a) for the program referred to in that subsection
is in addition to any other amounts available in this Act for
that program.
______

SA 4780. Mr. ALLEN (for himself and Mr. Warner) submitted an
amendment intended to be proposed by him to the bill H.R. 5631, making
appropriations for the Department of Defense for the fiscal year ending
September 30, 2007, and for other purposes; which was ordered to lie on
the table; as follows:

At the end of title VIII, add the following:
Sec. __. (a) Funding From Operation and Maintenance, Army
Reserve, for Our Military Kids Program.--Of the amount
appropriated or otherwise made available by title II under
the heading ``Operation and Maintenance, Army Reserve'' up to
$500,000 may be available for the Our Military Kids program.
(b) Funding From Operation and Maintenance, Army National
Guard, for Our Military Kids Program.--Of the amount
appropriated or otherwise made available by

[[Page S8634]]

title II under the heading ``Operation and Maintenance, Army
National Guard'' up to $1,500,000 may be available for the
Our Military Kids program.
______

SA 4781. Mr. DURBIN (for himself, Mr. Obama, and Mr. Lautenberg)
submitted an amendment intended to be proposed by him to the bill H.R.
5631, making appropriations for the Department of Defense for the
fiscal year ending September 30, 2007, and for other purposes; as
follows:

At the end of title VIII, add the following:
Sec. 8109. Of the amount appropriated or otherwise made
available by title IV under the heading ``Research,
Development, Test and Evaluation, Army'', up to $2,000,000
may be available for the improvement of imaging for traumatic
brain injuries and the adaptation of current technologies to
treat brain injuries suffered in combat.

______

SA 4782. Mr. LEAHY (for himself and Ms. Landrieu) submitted an
amendment intended to be proposed by him to the bill H.R. 5631, making
appropriations for the Department of Defense for the fiscal year ending
September 30, 2007, and for other purposes; which was ordered to lie on
the table; as follows:

On page 229, between lines 12 and 13, insert the following:

National Guard and Reserve Equipment

For an additional amount for ``National Guard and Reserve
Equipment'', $1,000,000,000, to remain available until
September 30, 2009, with the entire amount designated as an
emergency requirement pursuant to section 402 of S. Con. Res.
83 (109th Congress), the concurrent resolution on the budget
for fiscal year 2007, as made applicable in the Senate by
section 7035 of Public Law 109-234.
______

SA 4783. Mr. SCHUMER (for himself, Mr. Coleman, and Mrs. Clinton)
submitted an amendment intended to be proposed by him to the bill H.R.
5631, making appropriations for the Department of Defense for the
fiscal year ending September 30, 2007, and for other purposes; which
was ordered to lie on the table; as follows:

On page 238, after line 24, add the following:
Sec. 9012. (a) Of the amount appropriated or otherwise made
available by chapter 2 of this title under the heading
``Operation and Maintenance, Army'', up to $15,000,000 may be
made available for the procurement of hemostatic agents,
including blood clotting bandages and invasive hemostatic
agents, for use by members of the Armed Forces in the field.
(b) Of the amount appropriated or otherwise made available
by such chapter under the heading ``Operation and
Maintenance, Marine Corps'', up to $5,000,000 may be made
available for the procurement of hemostatic agents and
invasive hemostatic agents, including blood clotting
bandages, for use by members of the Armed Forces in the
field.
______

SA 4784. Mr. COBURN (for himself and Mr. Obama) submitted an
amendment intended to be proposed by him to the bill H.R. 5631, making
appropriations for the Department of Defense for the fiscal year ending
September 30, 2007, and for other purposes; which was ordered to lie on
the table; as follows:

At the appropriate place, insert the following:
Sec. __. (a) Posting of Certain Reports on Department of
Defense Internet Website.--Each report described in
subsection (b) shall be posted on the Internet website of the
Department of Defense for the public not later than 48 hours
after the submittal of such report to Congress.
(b) Covered Reports.--The reports described in this
subsection are the reports as follows:
(1) Each report required by a provision of this Act to be
submitted by the Department of Defense to the Committees on
Appropriations of the Senate and the House of
Representatives.
(2) Any report required to be submitted by the Department
of Defense to Congress in support of the budget of the
President for fiscal year 2008 (as submitted to Congress
pursuant to section 1105 of title 31, United States Code) for
the Department of Defense, including any budget justification
documents in support of such budget for the Department of
Defense.
(c) Redaction of Certain Information.--In posting a report
on the Internet website of the Department under subsection
(a), the Secretary of Defense may redact any information
whose release to the public would, as determined by the
Secretary, compromise the national security of the United
States.
______

SA 4785. Mr. COBURN submitted an amendment intended to be proposed by
him to the bill H.R. 5631, making appropriations for the Department of
Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

On page 218, between lines 6 and 7, insert the following:
Sec. 8109. Not later than 90 days after the date of the
enactment of this Act, the Secretary of Defense shall submit
to the congressional defense committees and the Committee on
Homeland Security and Governmental Affairs of the Senate and
the Committee on Government Reform of the House of
Representatives a report--
(1) describing risk assessments performed by the Department
of Defense on payments made by the Department for travel, as
required under section 2 of the Improper Payments Information
Act of 2002 (Public Law 107-300; 31 U.S.C. 3321 note);
(2) including an estimate, using statistically valid
methods, of improper payments for travel that have been
processed by the Defense Finance and Accounting Service
(DFAS); and
(3) including an explanation that the methods used to
perform risk assessments are statistically valid in
accordance with Office of Management and Budget Memorandum
30-13 issued pursuant to the Improper Payments Information
Act of 2002 (Public Law 107-300; 31 U.S.C. 3321 note).
______

SA 4786. Mr. COBURN submitted an amendment intended to be proposed by
him to the bill H.R. 5631, making appropriations for the Department of
Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the appropriate place, insert the following:
Sec. __. A limitation, directive, or earmark specified in
the report of the Senate to accompany H.R. 5631 of the 109th
Congress, or in the report of the House of Representatives to
accompany H.R. 5631 of the 109th Congress, may not be treated
as having been approved by both Houses of Congress unless
such limitation, directive, or earmark, as the case may be,
is included in the report of the committee on conference on
H.R. 5631 of the 109th Congress or the joint explanatory
statement of the committee on conference to accompany such
report of the committee on conference.
______

SA 4787. Mr. COBURN submitted an amendment intended to be proposed by
him to the bill H.R. 5631, making appropriations for the Department of
Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the appropriate place, insert the following:
Sec. __. The aggregate amount available in this Act for
expenses of the Department of Defense relating to conferences
in fiscal year 2007, including expenses relating to
conference programs, staff, travel costs, and other
conference matters, may not exceed $70,000,000.
______

SA 4788. Mr. KYL proposed an amendment to amendment SA 4775 submitted
by Mr. Sessions (for himself, Mr. Kyl, and Mr. Talent) to the bill H.R.
5631, making appropriations for the Department of Defense for the
fiscal year ending September 30, 2007, and for other purposes; as
follows:

On line 2, strike ``2,033,000,000'' and insert
``2,033,100,000''
______

SA 4789. Ms. STABENOW submitted an amendment intended to be proposed
by her to the bill H.R. 5631, making appropriations for the Department
of Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. Of the amount appropriated or otherwise made
available by title IV under the heading ``Research,
Development, Test and Evaluation, Army'', up to $8,000,000
may be available for the Advanced Tank Armament System.
______

SA 4790. Mr. VOINOVICH (for himself, Mrs. Clinton, Mr. Lott, Mr.
Bingaman, Mr. DeWine, and Mr. Lieberman) submitted an amendment
intended to be proposed by him to the bill H.R. 5631, making
appropriations for the Department of Defense for the fiscal year ending
September 30, 2007, and for other purposes; which was ordered to lie on
the table; as follows:

On page 218, between lines 6 and 7, insert the following:
Sec. 8109. None of the funds appropriated in this Act or
any other Act may be used before October 1, 2011 to implement
the provision under section 9902(c)(1) of title 5, United
States Code, relating to the application of the National
Security Personnel System on or after October 1, 2008.
______

SA 4791. Mr. COLEMAN submitted an amendment intended to be proposed
by him to the bill H.R. 5631, making appropriations for the Department
of Defense for the fiscal year ending September 30, 2007, and for other
purposes;

[[Page S8635]]

which was ordered to lie on the table; as follows:

At the end of title VIII, add the following:

SEC. 8109. ENERGY SECURITY.

(a) Short Title.--This section may be cited as the
``Transforming Energy Now Act of 2006''.
(b) Tax Credits.--
(1) Increase in alternative fuel vehicle refueling property
credit.--Section 30C(a) of the Internal Revenue Code of 1986
is amended by striking ``30 percent'' and inserting ``50
percent''.
(2) AMT relief.--
(A) Personal credit.--Paragraph (2) of section 30C(d) of
the Internal Revenue Code of 1986 is amended by striking
``the excess (if any) of'' and all that follows and inserting
``the excess of--
``(A) the sum of the regular tax liability (as defined
under section 26(b)) plus the tax imposed by section 55, over
``(B) the sum of the credits allowable under subpart A and
sections 27, 30, and 30B.''.
(B) Business credit amount.--Subparagraph (B) of section
38(c)(4) of the Internal Revenue Code of 1986 is amended--
(i) in clause (i), by striking ``and'' at the end;
(ii) in clause (ii)(II), by striking the period at the end
and inserting ``, and''; and
(iii) by adding at the end the following:
``(iii) the portion of the credit under section 30C which
is treated as a credit under this section by reason of
section 30C(d)(1).''.
(3) Effective date.--The amendments made by this subsection
shall apply to property placed in service after December 31,
2005, in taxable years ending after such date.
(c) Use of CAFE Penalties to Build Alternative Fueling
Infrastructure.--Section 32912 of title 49, United States
Code, is amended by adding at the end the following:
``(e) Alternative Fueling Infrastructure Grant Program.--
``(1) Trust fund.--
``(A) Establishment.--There is established in the Treasury
of the United States a trust fund, to be known as the
Alternative Fueling Infrastructure Trust Fund (referred to in
this subsection as the `Trust Fund'), consisting of such
amounts as are deposited into the Trust Fund under
subparagraph (B) and any interest earned on investment of
amounts in the Trust Fund.
``(B) Transfers of civil penalties.--The Secretary of
Transportation shall remit 90 percent of the amount collected
in civil penalties under this section to the Trust Fund.
``(2) Establishment of grant program.--
``(A) In general.--The Secretary of Energy shall obligate
such sums as are available in the Trust Fund to establish a
grant program to increase the number of locations at which
consumers may purchase alternative transportation fuels.
``(B) Allocation to corporate and nonprofit entities.--The
Secretary shall allocate such sums from the Trust Fund as the
Secretary considers appropriate to corporations (including
nonprofit corporations) with demonstrated experience in the
administration of grant funding. Corporations shall use funds
received under this paragraph to award grants to owners and
operators of fueling stations for the purpose of developing
alternative fueling infrastructure for specific types of
alternative fuels that can be used in at least 50,000
vehicles produced in the United States in the prior vehicle
production year.
``(C) Considerations.--In making allocations under
subparagraph (A), the Secretary shall--
``(i) give priority to recognized nonprofit corporations
that have proven experience and demonstrated technical
expertise in the establishment of alternative fueling
infrastructure;
``(ii) consider the number of vehicles produced for sale in
the preceding production year capable of using each specific
type of alternative fuel; and
``(iii) identify 1 primary group per alternative fuel.
``(D) Matching requirement.--The Secretary may not allocate
funds to a corporation under this paragraph unless such
corporation agrees to provide $1 of non-Federal contributions
for every $3 of Federal funding received under this
paragraph.
``(E) Limitation on administrative expenses.--A corporation
may not expend more than 5 percent of the total allocation
provided under this paragraph on administrative expenses.
``(F) Technical and marketing assistance.--Corporations
receiving an allocation under subparagraph (A) shall provide
grant recipients under paragraph (3) with technical and
marketing assistance, including--
``(i) technical advice for compliance with applicable
Federal and State environmental requirements;
``(ii) assistance in identifying alternative fuel supply
sources; and
``(iii) point of sale and labeling materials.
``(3) Administration of grants.--
``(A) Direct grants to fuel station owners and operators.--
The Secretary of Energy shall award grants directly to owners
and operators of fueling stations for the purpose of
installing alternative fuel infrastructure for specific types
of alternative fuels that can be used in fewer that 50,000
vehicles produced in the United States in the prior vehicle
production year.
``(B) Grant recipient.--Corporations receiving an
allocation under paragraph (2), and the Secretary of Energy
under subparagraph (A), shall award grants to owners and
operators of fueling stations in an amount not greater than--
``(i) $150,000 per site; or
``(ii) $500,000 per entity.
``(C) Selection.--Grant recipients under this paragraph
shall be selected on a formal, open, and competitive basis,
based on--
``(i) the public demand for each alternative fuel in a
particular county based on state registration records showing
the number of vehicles that can be operated with alternative
fuel; and
``(ii) the opportunity to create or expand corridors of
alternative fuel stations along interstate or State highways.
``(D) Use of funds.--Grant funds received under this
paragraph may be used to--
``(i) construct new facilities to dispense alternative
fuels;
``(ii) purchase equipment to upgrade, expand, or otherwise
improve existing alternative fuel facilities; or
``(iii) purchase equipment or pay for specific turnkey
fueling services by alternative fuel providers.
``(E) Matching requirement.--A recipient of a grant under
this paragraph shall agree to provide $1 of non-Federal
contributions for every $1 of grant funds received under this
paragraph.
``(F) Limitation on administrative expenses.--A grant
recipient may not expend more than 3 percent of any grant
provided under this paragraph on administrative expenses.
``(4) Operation of alternative fuel stations.--Facilities
constructed or upgraded with grant funds received under this
subsection shall--
``(A) provide alternative fuel available to the public for
a period of not less than 4 years;
``(B) establish a marketing plan to advance the sale and
use of alternative fuels;
``(C) prominently display the price of alternative fuel on
the marquee and in the station;
``(D) provide point of sale materials on alternative fuel;
``(E) clearly label the dispenser with consistent
materials;
``(F) price the alternative fuel at the same margin that is
received for unleaded gasoline; and
``(G) support and use all available tax incentives to
reduce the cost of the alternative fuel to the lowest
possible retail price.
``(5) Notification requirements.--
``(A) Opening.--Not later than the date on which each
alternative fuel station begins to offer alternative fuel to
the public, the grant recipient that used grant funds to
construct such station shall notify the Secretary of Energy
of such opening. The Secretary of Energy shall add each new
alternative fuel station to the alternative fuel station
locator on its Website when it receives notification under
this subparagraph.
``(B) Semi-annual report.--Not later than 6 months after
the receipt of a grant award under this subsection, and every
6 months thereafter, each grant recipient shall submit a
report to the Secretary of Energy that describes--
``(i) the status of each alternative fuel station
constructed with grant funds received under this subsection;
``(ii) the amount of alternative fuel dispensed at each
station during the preceding 6-month period; and
``(iii) the average price per gallon of the alternative
fuel sold at each station during the preceding 6-month
period.
``(6) Alternative fuel defined.--For the purposes of this
subsection, the term `alternative fuel' means--
``(A) any fuel of which at least 85 percent (or such
percentage, but not less than 70 percent, as determined by
the Secretary, by rule, to provide for requirements relating
to cold start, safety, or vehicle functions) of the volume
consists of ethanol, natural gas, compressed natural gas,
liquefied natural gas, liquefied petroleum gas, or hydrogen;
or
``(B) any mixture of biodiesel and diesel fuel determined
without regard to any use of kerosene that contains at least
20 percent biodiesel.''.
(d) Low-Interest Loan and Grant Program for Retail Delivery
of E-85 Fuel.--
(1) Purposes of loans.--Section 312(a) of the Consolidated
Farm and Rural Development Act (7 U.S.C. 1942(a)) is
amended--
(A) in paragraph (9)(B)(ii), by striking ``or'' at the end;
(B) in paragraph (10), by striking the period at the end
and inserting ``; or''; and
(C) by adding at the end the following:
``(11) building infrastructure, including pump stations,
for the retail delivery to consumers of any fuel that
contains not less than 85 percent ethanol, by volume.''.
(2) Program.--Subtitle B of the Consolidated Farm and Rural
Development Act (7 U.S.C. 1941 et seq.) is amended by adding
at the end the following:

``SEC. 320. LOW-INTEREST LOAN AND GRANT PROGRAM FOR RETAIL
DELIVERY OF E-85 FUEL.

``(a) In General.--The Secretary shall establish a low-
interest loan and grant program to assist farmer-owned
ethanol producers (including cooperatives and limited
liability corporations) to develop and build infrastructure,
including pump stations, that is directly related to the
retail delivery to consumers of any fuel that contains not
less than 85 percent ethanol, by volume.
``(b) Loan Terms.--

[[Page S8636]]

``(1) Amortization.--The repayment of a loan received under
this section shall be amortized over the expected life of the
infrastructure project that is being financed with the
proceeds of the loan.
``(2) Interest rate.--The annual interest rate of a loan
received under this section shall be fixed at not more than 5
percent.
``(c) Authorization of Appropriations.--There are
authorized to be appropriated such sums as are necessary to
carry out this section.''.
(3) Regulations.--As soon as practicable after the date of
the enactment of this Act, the Secretary of Agriculture shall
promulgate such regulations as are necessary to carry out the
amendments made by this subsection.
______

SA 4792. Mr. COLEMAN submitted an amendment intended to be proposed
by him to the bill H.R. 5631, making appropriations for the Department
of Defense for the fiscal year ending September 30, 2007, and for other
purposes; as follows:

At the end of title VIII, add the following:
Sec. 8109. Of the amount appropriated or otherwise made
available by title III under the heading ``Procurement of
Ammunition, Air Force'', up to $20,000,000 may be available
for the procurement of Radiation Hardened Microelectronics
(HX5000).
______

SA 4793. Mr. COLEMAN submitted an amendment intended to be proposed
by him to the bill H.R. 5631, making appropriations for the Department
of Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. Of the amount appropriated or otherwise made
available by title III under the heading ``Procurement,
Marine Corps'', up to $9,500,000 may be available for the
procurement of the Laser Perimeter Awareness System to
improve antiterrorism and force protection functions at key
Marine Corps operating locations.
______

SA 4794. Mr. COLEMAN submitted an amendment intended to be proposed
by him to the bill H.R. 5631, making appropriations for the Department
of Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. Of the amount appropriated or otherwise made
available by title VI under the heading ``Defense Health
Program'', up to $500,000 may be available for the
Coordinated International Neuromuscular Research Group
(CINRG).
______

SA 4795. Mr REID (for himself, Mr. Rockefeller, Mr. Kerry, Mr. Obama,
Mr. Lautenberg, Mr. Lieberman, Mr. Durban, Mr. Schumer, Ms. Stabenow,
Mr. Johnson, and Mr. Dorgan) proposed an amendment to the bill H.R.
5631, making appropriations for the Department of Defense for the
fiscal year ending September 30, 2007, and for other purposes; as
follows:

At the end of the appropriate place add the following:

SECTION 1. SHORT TITLE, ETC.

(a) Short Title.--This Section may be cited as the ``Tax
Extension Relief Act of 2006''.
(b) Reference.--Except as otherwise expressly provided,
whenever in this Act an amendment or repeal is expressed in
terms of an amendment to, or repeal of, a section or other
provision, the reference shall be considered to be made to a
section or other provision of the Internal Revenue Code of
1986.
(c) Table of Contents.--The table of contents for this Act
is as follows:

Sec. 1. Short title, etc.

TITLE I--EXTENSION AND MODIFICATION OF CERTAIN TAX RELIEF PROVISIONS

Sec. 101. Deduction for qualified tuition and related expenses.
Sec. 102. Extension and modification of new markets tax credit.
Sec. 103. Election to deduct State and local general sales taxes.
Sec. 104. Extension and modification of research credit.
Sec. 105. Work opportunity tax credit and welfare-to-work credit.
Sec. 106. Election to include combat pay as earned income for purposes
of earned income credit.
Sec. 107. Extension and modification of qualified zone academy bonds.
Sec. 108. Above-the-line deduction for certain expenses of elementary
and secondary school teachers.
Sec. 109. Extension and expansion of expensing of brownfields
remediation costs.
Sec. 110. Tax incentives for investment in the District of Columbia.
Sec. 111. Indian employment tax credit.
Sec. 112. Accelerated depreciation for business property on Indian
reservations.
Sec. 113. Fifteen-year straight-line cost recovery for qualified
leasehold improvements and qualified restaurant property.
Sec. 114. Cover over of tax on distilled spirits.
Sec. 115. Parity in application of certain limits to mental health
benefits.
Sec. 116. Corporate donations of scientific property used for research
and of computer technology and equipment.
Sec. 117. Availability of medical savings accounts.
Sec. 118. Taxable income limit on percentage depletion for oil and
natural gas produced from marginal properties.
Sec. 119. American Samoa economic development credit.
Sec. 120. Restructuring of New York Liberty Zone tax credits.
Sec. 121. Extension of bonus depreciation for certain qualified Gulf
Opportunity Zone property.
Sec. 122. Authority for undercover operations.
Sec. 123. Disclosures of certain tax return information.

TITLE II--OTHER TAX PROVISIONS

Sec. 201. Deduction allowable with respect to income attributable to
domestic production activities in Puerto Rico.
Sec. 202. Credit for prior year minimum tax liability made refundable
after period of years.
Sec. 203. Returns required in connection with certain options.
Sec. 204. Partial expensing for advanced mine safety equipment.
Sec. 205. Mine rescue team training tax credit.
Sec. 206. Whistleblower reforms.
Sec. 207. Frivolous tax submissions.
Sec. 208. Addition of meningococcal and human papillomavirus vaccines
to list of taxable vaccines.
Sec. 209. Clarification of taxation of certain settlement funds made
permanent.
Sec. 210. Modification of active business definition under section 355
made permanent.
Sec. 211. Revision of State veterans limit made permanent.
Sec. 212. Capital gains treatment for certain self-created musical
works made permanent.
Sec. 213. Reduction in minimum vessel tonnage which qualifies for
tonnage tax made permanent.
Sec. 214. Modification of special arbitrage rule for certain funds made
permanent.
Sec. 215. Great Lakes domestic shipping to not disqualify vessel from
tonnage tax.
Sec. 216. Use of qualified mortgage bonds to finance residences for
veterans without regard to first-time homebuyer
requirement.
Sec. 217. Exclusion of gain from sale of a principal residence by
certain employees of the intelligence community.
Sec. 218. Treatment of coke and coke gas.
Sec. 219. Sale of property by judicial officers.
Sec. 220. Premiums for mortgage insurance.
Sec. 221. Modification of refunds for kerosene used in aviation.
Sec. 222. Deduction for qualified timber gain.
Sec. 223. Credit to holders of rural renaissance bonds.
Sec. 224. Restoration of deduction for travel expenses of spouse, etc.
accompanying taxpayer on business travel.
Sec. 225. Technical corrections.

TITLE III--SURFACE MINING CONTROL AND RECLAMATION ACT AMENDMENTS OF
2006

Sec. 301. Short title.

Subtitle A--Mining Control and Reclamation

Sec. 311. Abandoned Mine Reclamation Fund and purposes.
Sec. 312. Reclamation fee.
Sec. 313. Objectives of Fund.
Sec. 314. Reclamation of rural land.
Sec. 315. Liens.
Sec. 316. Certification.
Sec. 317. Remining incentives.
Sec. 318. Extension of limitation on application of prohibition on
issuance of permit.
Sec. 319. Tribal regulation of surface coal mining and reclamation
operations.

Subtitle B--Coal Industry Retiree Health Benefit Act

Sec. 321. Certain related persons and successors in interest relieved
of liability if premiums prepaid.
Sec. 322. Transfers to funds; premium relief.
Sec. 323. Other provisions.

TITLE I--EXTENSION AND MODIFICATION OF CERTAIN TAX RELIEF PROVISIONS

SEC. 101. DEDUCTION FOR QUALIFIED TUITION AND RELATED
EXPENSES.

(a) In General.--Section 222(e) is amended by striking
``2005''and inserting ``2007''.
(b) Conforming Amendments.--Section 222(b)(2)(B) is
amended--
(1) by striking ``a taxable year beginning in 2004 or
2005'' and inserting ``any taxable year beginning after
2003'', and
(2) by striking ``2004 and 2005'' in the heading and
inserting ``After 2003''.
(c) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2005.

[[Page S8637]]

SEC. 102. EXTENSION AND MODIFICATION OF NEW MARKETS TAX
CREDIT.

(a) Extension.--Section 45D(f)(1)(D) is amended by striking
``and 2007'' and inserting ``, 2007, and 2008''.
(b) Regulations Regarding Non-Metropolitan Counties.--
Section 45D(i) is amended by striking ``and'' at the end of
paragraph (4), by striking the period at the end of paragraph
(5) and inserting ``, and'', and by adding at the end the
following new paragraph:
``(6) which ensure that non-metropolitan counties receive a
proportional allocation of qualified equity investments.''.
(c) Effective Date.--The amendments made by this section
shall take effect on the date of the enactment of this Act.

SEC. 103. ELECTION TO DEDUCT STATE AND LOCAL GENERAL SALES
TAXES.

(a) In General.--Section 164(b)(5)(I) is amended by
striking ``2006'' and inserting ``2008''.
(b) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2005.

SEC. 104. EXTENSION AND MODIFICATION OF RESEARCH CREDIT.

(a) Extension.--
(1) In general.--Section 41(h)(1)(B) is amended by striking
``2005'' and inserting ``2007''.
(2) Conforming amendment.--Section 45C(b)(1)(D) is amended
by striking ``2005'' and inserting ``2007''.
(3) Effective date.--The amendments made by this subsection
shall apply to amounts paid or incurred after December 31,
2005.
(b) Increase in Rates of Alternative Incremental Credit.--
(1) In general.--Subparagraph (A) of section 41(c)(4)
(relating to election of alternative incremental credit) is
amended--
(A) by striking ``2.65 percent'' and inserting ``3
percent'',
(B) by striking ``3.2 percent'' and inserting ``4
percent'', and
(C) by striking ``3.75 percent'' and inserting ``5
percent''.
(2) Effective date.--The amendments made by this subsection
shall apply to amounts paid or incurred after December 31,
2006.
(c) Alternative Simplified Credit for Qualified Research
Expenses.--
(1) In general.--Subsection (c) of section 41 (relating to
base amount) is amended by redesignating paragraphs (5) and
(6) as paragraphs (6) and (7), respectively, and by inserting
after paragraph (4) the following new paragraph:
``(5) Election of alternative simplified credit.--
``(A) In general.--At the election of the taxpayer, the
credit determined under subsection (a)(1) shall be equal to
12 percent of so much of the qualified research expenses for
the taxable year as exceeds 50 percent of the average
qualified research expenses for the 3 taxable years preceding
the taxable year for which the credit is being determined.
``(B) Special rule in case of no qualified research
expenses in any of 3 preceding taxable years.--
``(i) Taxpayers to which subparagraph applies.--The credit
under this paragraph shall be determined under this
subparagraph if the taxpayer has no qualified research
expenses in any one of the 3 taxable years preceding the
taxable year for which the credit is being determined.
``(ii) Credit rate.--The credit determined under this
subparagraph shall be equal to 6 percent of the qualified
research expenses for the taxable year.
``(C) Election.--An election under this paragraph shall
apply to the taxable year for which made and all succeeding
taxable years unless revoked with the consent of the
Secretary. An election under this paragraph may not be made
for any taxable year to which an election under paragraph (4)
applies.''.
(2) Coordination with election of alternative incremental
credit.--
(A) In general.--Section 41(c)(4)(B) (relating to election)
is amended by adding at the end the following: ``An election
under this paragraph may not be made for any taxable year to
which an election under paragraph (5) applies.''.
(B) Transition rule.--In the case of an election under
section 41(c)(4) of the Internal Revenue Code of 1986 which
applies to the taxable year which includes the date of the
enactment of this Act, such election shall be treated as
revoked with the consent of the Secretary of the Treasury if
the taxpayer makes an election under section 41(c)(5) of such
Code (as added by subsection (c)) for such year.
(3) Effective date.--The amendments made by this subsection
shall apply to amounts paid or incurred after December 31,
2006.

SEC. 105. WORK OPPORTUNITY TAX CREDIT AND WELFARE-TO-WORK
CREDIT.

(a) In General.--Sections 51(c)(4)(B) and 51A(f) are each
amended by striking ``2005'' and inserting ``2007''.
(b) Eligibility of Ex-Felons Determined Without Regard to
Family Income.--Paragraph (4) of section 51(d) is amended by
adding ``and'' at the end of subparagraph (A), by striking
``, and'' at the end of subparagraph (B) and inserting a
period, and by striking all that follows subparagraph (B).
(c) Increase in Maximum Age for Eligibility of Food Stamp
Recipients.--Clause (i) of section 51(d)(8)(A) is amended by
striking ``25'' and inserting ``40''.
(d) Extension of Paperwork Filing Deadline.--Section
51(d)(12)(A)(ii)(II) is amended by striking ``21st day'' and
inserting ``28th day''.
(e) Consolidation of Work Opportunity Credit With Welfare-
to-Work Credit.--
(1) In general.--Paragraph (1) of section 51(d) is amended
by striking ``or'' at the end of subparagraph (G), by
striking the period at the end of subparagraph (H) and
inserting ``, or'', and by adding at the end the following
new subparagraph:
``(I) a long-term family assistance recipient.''.
(2) Long-term family assistance recipient.--Subsection (d)
of section 51 is amended by redesignating paragraphs (10)
through (12) as paragraphs (11) through (13), respectively,
and by inserting after paragraph (9) the following new
paragraph:
``(10) Long-term family assistance recipient.--The term
`long-term family assistance recipient' means any individual
who is certified by the designated local agency--
``(A) as being a member of a family receiving assistance
under a IV-A program (as defined in paragraph (2)(B)) for at
least the 18-month period ending on the hiring date,
``(B)(i) as being a member of a family receiving such
assistance for 18 months beginning after August 5, 1997, and
``(ii) as having a hiring date which is not more than 2
years after the end of the earliest such 18-month period, or
``(C)(i) as being a member of a family which ceased to be
eligible for such assistance by reason of any limitation
imposed by Federal or State law on the maximum period such
assistance is payable to a family, and
``(ii) as having a hiring date which is not more than 2
years after the date of such cessation.''.
(3) Increased credit for employment of long-term family
assistance recipients.--Section 51 is amended by inserting
after subsection (d) the following new subsection:
``(e) Credit for Second-Year Wages for Employment of Long-
Term Family Assistance Recipients.--
``(1) In general.--With respect to the employment of a
long-term family assistance recipient--
``(A) the amount of the work opportunity credit determined
under this section for the taxable year shall include 50
percent of the qualified second-year wages for such year, and
``(B) in lieu of applying subsection (b)(3), the amount of
the qualified first-year wages, and the amount of qualified
second-year wages, which may be taken into account with
respect to such a recipient shall not exceed $10,000 per
year.
``(2) Qualified second-year wages.--For purposes of this
subsection, the term `qualified second-year wages' means
qualified wages--
``(A) which are paid to a long-term family assistance
recipient, and
``(B) which are attributable to service rendered during the
1-year period beginning on the day after the last day of the
1-year period with respect to such recipient determined under
subsection (b)(2).
``(3) Special rules for agricultural and railway labor.--If
such recipient is an employee to whom subparagraph (A) or (B)
of subsection (h)(1) applies, rules similar to the rules of
such subparagraphs shall apply except that--
``(A) such subparagraph (A) shall be applied by
substituting `$10,000' for `$6,000', and
``(B) such subparagraph (B) shall be applied by
substituting `$833.33' for `$500'.''.
(4) Repeal of separate welfare-to-work credit.--
(A) In general.--Section 51A is hereby repealed.
(B) Clerical amendment.--The table of sections for subpart
F of part IV of subchapter A of chapter 1 is amended by
striking the item relating to section 51A.
(f) Effective Dates.--
(1) In general.--Except as provided in paragraph (2), the
amendments made by this section shall apply to individuals
who begin work for the employer after December 31, 2005.
(2) Consolidation.--The amendments made by subsections (b),
(c), (d), and (e) shall apply to individuals who begin work
for the employer after December 31, 2006.

SEC. 106. ELECTION TO INCLUDE COMBAT PAY AS EARNED INCOME FOR
PURPOSES OF EARNED INCOME CREDIT.

(a) In General.--Section 32(c)(2)(B)(vi)(II) is amended by
striking ``2007'' and inserting ``2008''.
(b) Effective Date.--The amendment made by this section
shall apply to taxable years beginning after December 31,
2006.

SEC. 107. EXTENSION AND MODIFICATION OF QUALIFIED ZONE
ACADEMY BONDS.

(a) In General.--Paragraph (1) of section 1397E(e) is
amended by striking ``and 2005'' and inserting ``2005, 2006,
and 2007''.
(b) Special Rules Relating to Expenditures, Arbitrage, and
Reporting.--
(1) In general.--Section 1397E is amended--
(A) in subsection (d)(1), by striking ``and'' at the end of
subparagraph (C)(iii), by striking the period at the end of
subparagraph (D) and inserting ``, and'', and by adding at
the end the following new subparagraph:
``(E) the issue meets the requirements of subsections (f),
(g), and (h).'', and
(B) by redesignating subsections (f), (g), (h), and (i) as
subsection (i), (j), (k), and (l), respectively, and by
inserting after subsection (e) the following new subsections:
``(f) Special Rules Relating to Expenditures.--

[[Page S8638]]

``(1) In general.--An issue shall be treated as meeting the
requirements of this subsection if, as of the date of
issuance, the issuer reasonably expects--
``(A) at least 95 percent of the proceeds from the sale of
the issue are to be spent for 1 or more qualified purposes
with respect to qualified zone academies within the 5-year
period beginning on the date of issuance of the qualified
zone academy bond,
``(B) a binding commitment with a third party to spend at
least 10 percent of the proceeds from the sale of the issue
will be incurred within the 6-month period beginning on the
date of issuance of the qualified zone academy bond, and
``(C) such purposes will be completed with due diligence
and the proceeds from the sale of the issue will be spent
with due diligence.
``(2) Extension of period.--Upon submission of a request
prior to the expiration of the period described in paragraph
(1)(A), the Secretary may extend such period if the issuer
establishes that the failure to satisfy the 5-year
requirement is due to reasonable cause and the related
purposes will continue to proceed with due diligence.
``(3) Failure to spend required amount of bond proceeds
within 5 years.--To the extent that less than 95 percent of
the proceeds of such issue are expended by the close of the
5-year period beginning on the date of issuance (or if an
extension has been obtained under paragraph (2), by the close
of the extended period), the issuer shall redeem all of the
nonqualified bonds within 90 days after the end of such
period. For purposes of this paragraph, the amount of the
nonqualified bonds required to be redeemed shall be
determined in the same manner as under section 142.
``(g) Special Rules Relating to Arbitrage.--An issue shall
be treated as meeting the requirements of this subsection if
the issuer satisfies the arbitrage requirements of section
148 with respect to proceeds of the issue.
``(h) Reporting.--Issuers of qualified academy zone bonds
shall submit reports similar to the reports required under
section 149(e).''.
(2) Conforming amendments.--Sections 54(l)(3)(B) and
1400N(l)(7)(B)(ii) are each amended by striking ``section
1397E(i)'' and inserting ``section 1397E(l)''.
(c) Effective Dates.--
(1) Extension.--The amendment made by subsection (a) shall
apply to obligations issued after December 31, 2005.
(2) Special rules.--The amendments made by subsection (b)
shall apply to obligations issued after the date of the
enactment of this Act pursuant to allocations of the national
zone academy bond limitation for calendar years after 2005.

SEC. 108. ABOVE-THE-LINE DEDUCTION FOR CERTAIN EXPENSES OF
ELEMENTARY AND SECONDARY SCHOOL TEACHERS.

(a) In General.--Subparagraph (D) of section 62(a)(2) is
amended by striking ``or 2005'' and inserting ``2005, 2006,
or 2007''.
(b) Effective Date.--The amendment made by this section
shall apply to taxable years beginning after December 31,
2005.

SEC. 109. EXTENSION AND EXPANSION OF EXPENSING OF BROWNFIELDS
REMEDIATION COSTS.

(a) Extension.--Subsection (h) of section 198 is amended by
striking ``2005'' and inserting ``2007''.
(b) Expansion.--Section 198(d)(1) (defining hazardous
substance) is amended by striking ``and'' at the end of
subparagraph (A), by striking the period at the end of
subparagraph (B) and inserting ``, and'', and by adding at
the end the following new subparagraph:
``(C) any petroleum product (as defined in section
4612(a)(3)).''.
(c) Effective Date.--The amendments made by this section
shall apply to expenditures paid or incurred after December
31, 2005.

SEC. 110. TAX INCENTIVES FOR INVESTMENT IN THE DISTRICT OF
COLUMBIA.

(a) Designation of Zone.--
(1) In general.--Subsection (f) of section 1400 is amended
by striking ``2005'' both places it appears and inserting
``2007''.
(2) Effective date.--The amendments made by this subsection
shall apply to periods beginning after December 31, 2005.
(b) Tax-Exempt Economic Development Bonds.--
(1) In general.--Subsection (b) of section 1400A is amended
by striking ``2005'' and inserting ``2007''.
(2) Effective date.--The amendment made by this subsection
shall apply to bonds issued after December 31, 2005.
(c) Zero Percent Capital Gains Rate.--
(1) In general.--Subsection (b) of section 1400B is amended
by striking ``2006'' each place it appears and inserting
``2008''.
(2) Conforming amendments.--
(A) Section 1400B(e)(2) is amended--
(i) by striking ``2010'' and inserting ``2012'', and
(ii) by striking ``2010'' in the heading thereof and
inserting ``2012''.
(B) Section 1400B(g)(2) is amended by striking ``2010'' and
inserting ``2012''.
(C) Section 1400F(d) is amended by striking ``2010'' and
inserting ``2012''.
(3) Effective dates.--
(A) Extension.--The amendments made by paragraph (1) shall
apply to acquisitions after December 31, 2005.
(B) Conforming amendments.--The amendments made by
paragraph (2) shall take effect on the date of the enactment
of this Act.
(d) First-Time Homebuyer Credit.--
(1) In general.--Subsection (i) of section 1400C is amended
by striking ``2006'' and inserting ``2008''.
(2) Effective date.--The amendment made by this subsection
shall apply to property purchased after December 31, 2005.

SEC. 111. INDIAN EMPLOYMENT TAX CREDIT.

(a) In General.--Section 45A(f) is amended by striking
``2005'' and inserting ``2007''.
(b) Effective Date.--The amendment made by this section
shall apply to taxable years beginning after December 31,
2005.

SEC. 112. ACCELERATED DEPRECIATION FOR BUSINESS PROPERTY ON
INDIAN RESERVATIONS.

(a) In General.--Section 168(j)(8) is amended by striking
``2005'' and inserting ``2007''.
(b) Effective Date.--The amendment made by this section
shall apply to property placed in service after December 31,
2005.

SEC. 113. FIFTEEN-YEAR STRAIGHT-LINE COST RECOVERY FOR
QUALIFIED LEASEHOLD IMPROVEMENTS AND QUALIFIED
RESTAURANT PROPERTY.

(a) In General.--Clauses (iv) and (v) of section
168(e)(3)(E) are each amended by striking ``2006'' and
inserting ``2008''.
(b) Treatment of Restaurant Property to Include New
Construction.--Paragraph (7) of section 168(e) (relating to
classification of property) is amended to read as follows:
``(7) Qualified restaurant property.--The term `qualified
restaurant property' means any section 1250 property which is
a building or an improvement to a building if more than 50
percent of the building's square footage is devoted to
preparation of, and seating for on-premises consumption of,
prepared meals.''.
(c) Effective Dates.--
(1) Subsection (a).--The amendments made by subsection (a)
shall apply to property placed in service after December 31,
2005.
(2) Subsection (b).--The amendment made by subxection (b)
shall apply to property placed in service after the date of
the enactment of this Act.

SEC. 114. COVER OVER OF TAX ON DISTILLED SPIRITS.

(a) In General.--Section 7652(f)(1) is amended by striking
``2006'' and inserting ``2008''.
(b) Effective Date.--The amendment made by subsection (a)
shall apply to articles brought into the United States after
December 31, 2005.

SEC. 115. PARITY IN APPLICATION OF CERTAIN LIMITS TO MENTAL
HEALTH BENEFITS.

(a) Amendment to the Internal Revenue Code of 1986.--
Section 9812(f)(3) is amended by striking ``2006'' and
inserting ``2007''.
(b) Amendment to the Employee Retirement Income Security
Act of 1974.--Section 712(f) of the Employee Retirement
Income Security Act of 1974 (29 U.S.C. 1185a(f)) is amended
by striking ``2006'' and inserting ``2007''.
(c) Amendment to the Public Health Service Act.--Section
2705(f) of the Public Health Service Act (42 U.S.C. 300gg-
5(f)) is amended by striking ``2006''and inserting ``2007''.

SEC. 116. CORPORATE DONATIONS OF SCIENTIFIC PROPERTY USED FOR
RESEARCH AND OF COMPUTER TECHNOLOGY AND
EQUIPMENT.

(a) Extension of Computer Technology and Equipment
Donation.--
(1) In general.--Section 170(e)(6)(G) is amended by
striking ``2005'' and inserting ``2007''.
(2) Effective date.--The amendment made by paragraph (1)
shall apply to contributions made in taxable years beginning
after December 31, 2005.
(b) Expansion of Charitable Contribution Allowed for
Scientific Property Used for Research and for Computer
Technology and Equipment Used for Educational Purposes.--
(1) Scientific property used for research.--
(A) In general.--Clause (ii) of section 170(e)(4)(B)
(defining qualified research contributions) is amended by
inserting ``or assembled'' after ``constructed''.
(B) Conforming amendment.--Clause (iii) of section
170(e)(4)(B) is amended by inserting ``or assembly'' after
``construction''.
(2) Computer technology and equipment for educational
purposes.--
(A) In general.--Clause (ii) of section 170(e)(6)(B) is
amended by inserting ``or assembled'' after ``constructed''
and ``or assembling'' after ``construction''.
(B) Conforming amendment.--Subparagraph (D) of section
170(e)(6) is amended by inserting ``or assembled'' after
``constructed'' and ``or assembly'' after ``construction''.
(3) Effective date.--The amendments made by this subsection
shall apply to taxable years beginning after December 31,
2005.

SEC. 117. AVAILABILITY OF MEDICAL SAVINGS ACCOUNTS.

(a) In General.--Paragraphs (2) and (3)(B) of section
220(i) are each amended by striking ``2005'' each place it
appears in the text and headings and inserting ``2007''.
(b) Conforming Amendments.--
(1) Paragraph (2) of section 220(j) is amended--
(A) in the text by striking ``or 2004'' each place it
appears and inserting ``2004, 2005, or 2006'', and
(B) in the heading by striking ``or 2004'' and inserting
``2004, 2005, or 2006'' .
(2) Subparagraph (A) of section 220(j)(4) is amended by
striking ``and 2004'' and inserting ``2004, 2005, and 2006''.
(c) Time for Filing Reports, etc.--

[[Page S8639]]

(1) The report required by section 220(j)(4) of the
Internal Revenue Code of 1986 to be made on August 1, 2005,
shall be treated as timely if made before the close of the
90-day period beginning on the date of the enactment of this
Act.
(2) The determination and publication required by section
220(j)(5) of such Code with respect to calendar year 2005
shall be treated as timely if made before the close of the
120-day period beginning on the date of the enactment of this
Act. If the determination under the preceding sentence is
that 2005 is a cut-off year under section 220(i) of such
Code, the cut-off date under such section 220(i) shall be the
last day of such 120-day period.

SEC. 118. TAXABLE INCOME LIMIT ON PERCENTAGE DEPLETION FOR
OIL AND NATURAL GAS PRODUCED FROM MARGINAL
PROPERTIES.

(a) In General.--Section 613A(c)(6)(H) is amended by
striking ``2006'' and inserting ``2008''.
(b) Effective Date.--The amendment made by subsection (a)
shall apply to taxable years beginning after December 31,
2005.

SEC. 119. AMERICAN SAMOA ECONOMIC DEVELOPMENT CREDIT.

(a) In General.--For purposes of section 30A of the
Internal Revenue Code of 1986, a domestic corporation shall
be treated as a qualified domestic corporation to which such
section applies if such corporation--
(1) is an existing credit claimant with respect to American
Samoa, and
(2) elected the application of section 936 of the Internal
Revenue Code of 1986 for its last taxable year beginning
before January 1, 2006.
(b) Special Rules for Application of Section.--The
following rules shall apply in applying section 30A of the
Internal Revenue Code of 1986 for purposes of this section:
(1) Amount of credit.--Notwithstanding section 30A(a)(1) of
such Code, the amount of the credit determined under section
30A(a)(1) of such Code for any taxable year shall be the
amount determined under section 30A(d) of such Code, except
that section 30A(d) shall be applied without regard to
paragraph (3) thereof.
(2) Separate application.--In applying section 30A(a)(3) of
such Code in the case of a corporation treated as a qualified
domestic corporation by reason of this section, section 30A
of such Code (and so much of section 936 of such Code as
relates to such section 30A) shall be applied separately with
respect to American Samoa.
(3) Foreign tax credit allowed.--Notwithstanding section
30A(e) of such Code, the provisions of section 936(c) of such
Code shall not apply with respect to the credit allowed by
reason of this section.
(c) Definitions.--For purposes of this section, any term
which is used in this section which is also used in section
30A or 936 of such Code shall have the same meaning given
such term by such section 30A or 936.
(d) Application of Section.--Notwithstanding section 30A(h)
or section 936(j) of such Code, this section (and so much of
section 30A and section 936 of such Code as relates to this
section) shall apply to the first two taxable years of a
corporation to which subsection (a) applies which begin after
December 31, 2005, and before January 1, 2008.

SEC. 120. RESTRUCTURING OF NEW YORK LIBERTY ZONE TAX CREDITS.

(a) In General.--Part I of subchapter Y of chapter 1 is
amended by redesignating section 1400L as 1400K and by adding
at the end the following new section:

``SEC. 1400L. NEW YORK LIBERTY ZONE TAX CREDITS.

``(a) In General.--In the case of a New York Liberty Zone
governmental unit, there shall be allowed as a credit against
any taxes imposed for any payroll period by section 3402 for
which such governmental unit is liable under section 3403 an
amount equal to so much of the portion of the qualifying
project expenditure amount allocated under subsection (b)(3)
to such governmental unit for the calendar year as is
allocated by such governmental unit to such period under
subsection (b)(4).
``(b) Qualifying Project Expenditure Amount.--For purposes
of this section--
``(1) In general.--The term `qualifying project expenditure
amount' means, with respect to any calendar year, the sum
of--
``(A) the total expenditures paid or incurred during such
calendar year by all New York Liberty Zone governmental units
and the Port Authority of New York and New Jersey for any
portion of qualifying projects located wholly within the City
of New York, New York, and
``(B) any such expenditures--
``(i) paid or incurred in any preceding calendar year which
begins after the date of enactment of this section, and
``(ii) not previously allocated under paragraph (3).
``(2) Qualifying project.--The term `qualifying project'
means any transportation infrastructure project, including
highways, mass transit systems, railroads, airports, ports,
and waterways, in or connecting with the New York Liberty
Zone (as defined in section 1400K(h)), which is designated as
a qualifying project under this section jointly by the
Governor of the State of New York and the Mayor of the City
of New York, New York.
``(3) General allocation.--
``(A) In general.--The Governor of the State of New York
and the Mayor of the City of New York, New York, shall
jointly allocate to each New York Liberty Zone governmental
unit the portion of the qualifying project expenditure amount
which may be taken into account by such governmental unit
under subsection (a) for any calendar year in the credit
period.
``(B) Aggregate limit.--The aggregate amount which may be
allocated under subparagraph (A) for all calendar years in
the credit period shall not exceed $1,750,000,000.
``(C) Annual limit.--
``(i) In general.--The aggregate amount which may be
allocated under subparagraph (A) for any calendar year in the
credit period shall not exceed the sum of--

``(I) the applicable limit, plus
``(II) the aggregate amount authorized to be allocated
under this paragraph for all preceding calendar years in the
credit period which was not so allocated.

``(ii) Applicable limit.--For purposes of clause (i), the
applicable limit for any calendar year is--

``(I) in the case of calendar years 2007 through 2016,
$100,000,000,
``(II) in the case of calendar year 2017 or 2018,
$200,000,000,
``(III) in the case of calendar year 2019, $150,000,000,
``(IV) in the case of calendar year 2020 or 2021,
$100,000,000, and
``(V) in the case of any calendar year after 2021, zero.

``(D) Unallocated amounts at end of credit period.--If, as
of the close of the credit period, the amount under
subparagraph (B) exceeds the aggregate amount allocated under
subparagraph (A) for all calendar years in the credit period,
the Governor of the State of New York and the Mayor of the
City of New York, New York, may jointly allocate to New York
Liberty Zone governmental units for any calendar year in the
5-year period following the credit period an amount equal
to--
``(i) the lesser of--

``(I) such excess, or
``(II) the qualifying project expenditure amount for such
calendar year, reduced by

``(ii) the aggregate amount allocated under this
subparagraph for all preceding calendar years.
``(4) Allocation to payroll periods.--Each New York Liberty
Zone governmental unit which has been allocated a portion of
the qualifying project expenditure amount under paragraph (3)
for a calendar year may allocate such portion to payroll
periods beginning in such calendar year as such governmental
unit determines appropriate.
``(c) Carryover of Unused Allocations.--
``(1) In general.--Except as provided in paragraph (2), if
the amount allocated under subsection (b)(3) to a New York
Liberty Zone governmental unit for any calendar year exceeds
the aggregate taxes imposed by section 3402 for which such
governmental unit is liable under section 3403 for periods
beginning in such year, such excess shall be carried to the
succeeding calendar year and added to the allocation of such
governmental unit for such succeeding calendar year. No
amount may be carried under the preceding sentence to a
calendar year after 2026.
``(2) Reallocation.--If a New York Liberty Zone
governmental unit does not use an amount allocated to it
under subsection (b)(3) within the time prescribed by the
Governor of the State of New York and the Mayor of the City
of New York, New York, then such amount shall after such time
be treated for purposes of subsection (b)(3) in the same
manner as if it had never been allocated.
``(d) Definitions and Special Rules.--For purposes of this
section--
``(1) Credit period.--The term `credit period' means the
15-year period beginning on January 1, 2007.
``(2) New york liberty zone governmental unit.--The term
`New York Liberty Zone governmental unit' means--
``(A) the State of New York,
``(B) the City of New York, New York, and
``(C) any agency or instrumentality of such State or City.
``(3) Treatment of funds.--Any expenditure for a qualifying
project taken into account for purposes of the credit under
this section shall be considered State and local funds for
the purpose of any Federal program.
``(4) Treatment of credit amounts for purposes of
withholding taxes.--For purposes of this title, a New York
Liberty Zone governmental unit shall be treated as having
paid to the Secretary, on the day on which wages are paid to
employees, an amount equal to the amount of the credit
allowed to such entity under subsection (a) with respect to
such wages, but only if such governmental unit deducts and
withholds wages for such payroll period under section 3401
(relating to wage withholding).
``(e) Reporting.--The Governor of the State of New York and
the Mayor of the City of New York, New York, shall jointly
submit to the Secretary an annual report--
``(1) which certifies--
``(A) the qualifying project expenditure amount for the
calendar year, and
``(B) the amount allocated to each New York Liberty Zone
governmental unit under subsection (b)(3) for the calendar
year, and
``(2) includes such other information as the Secretary may
require to carry out this section.
``(f) Guidance.--The Secretary may prescribe such guidance
as may be necessary or appropriate to ensure compliance with
the purposes of this section.

[[Page S8640]]

``(g) Termination.--No credit shall be allowed under
subsection (a) for any calender year after 2026.''.
(b) Termination of Certain New York Liberty Zone
Benefits.--
(1) Special allowance and expensing.--Section
1400K(b)(2)(A)(v), as redesignated by subsection (a), is
amended by striking ``the termination date'' and inserting
``the date of the enactment of the Tax Extension Relief Act
of 2006 or the termination date if pursuant to a binding
contract in effect on such enactment date''.
(2) Leasehold.--Section 1400K(c)(2)(B), as so redesignated,
is amended by striking ``before January 1, 2007'' and
inserting ``on or before the date of the enactment of the Tax
Extension Relief Act of 2006 or before January 1, 2007, if
pursuant to a binding contract in effect on such enactment
date''.
(c) Conforming Amendments.--
(1) Section 38(c)(3)(B) is amended by striking ``section
1400L(a)'' and inserting ``section 1400K(a)''.
(2) Section 168(k)(2)(D)(ii) is amended by striking
``section 1400L(c)(2)'' and inserting ``1400K(c)(2)''.
(3) The table of sections for part I of subchapter Y of
chapter 1 is amended by striking ``1400L'' and inserting
``1400K''.
(d) Effective Date.--
(1) In general.--Except as provided in paragraph (2), the
amendments made by this section shall apply to periods
beginning after December 31, 2006.
(2) Subsection (b).--The amendments made by subsection (b)
shall take effect as if included in section 301 of the Job
Creation and Worker Assistance Act of 2002.

SEC. 121. EXTENSION OF BONUS DEPRECIATION FOR CERTAIN
QUALIFIED GULF OPPORTUNITY ZONE PROPERTY.

(a) In General.--Subsection (d) of section 1400N is amended
by adding at the end the following new paragraph:
``(6) Extension for certain property.--
``(A) In general.--In the case of any specified Gulf
Opportunity Zone extension property, paragraph (2)(A) shall
be applied without regard to clause (v) thereof.
``(B) Specified gulf opportunity zone extension property.--
For purposes of this paragraph, the term `specified Gulf
Opportunity Zone extension property' means property--
``(i) substantially all of the use of which is in one or
more specified portions of the GO Zone, and
``(ii) which is--

``(I) nonresidential real property or residential rental
property which is placed in service by the taxpayer on or
before December 31, 2009, or
``(II) in the case of a taxpayer who places a building
described in subclause (I) in service on or before December
31, 2009, property described in section 168(k)(2)(A)(i) if
substantially all of the use of such property is in such
building and such property is placed in service by the
taxpayer not later than 90 days after such building is placed
in service.

``(C) Specified portions of the go zone.--For purposes of
this paragraph, the term `specified portions of the GO Zone'
means those portions of the GO Zone which are in any county
or parish which is identified by the Secretary as being a
county or parish in which hurricanes occurring during 2005
damaged (in the aggregate) more than 40 percent of the
housing units in such county or parish which were occupied
(determined according to the 2000 Census).''.
(b) Extension Not Applicable to Increased Section 179
Expensing.--Paragraph (2) of section 1400N(e) is amended by
inserting ``without regard to subsection (d)(6)'' after
``subsection (d)(2)''.
(c) Effective Date.--The amendments made by this section
shall take effect as if included in section 101 of the Gulf
Opportunity Zone Act of 2005.

SEC. 122. AUTHORITY FOR UNDERCOVER OPERATIONS.

Paragraph (6) of section 7608(c) (relating to application
of section) is amended by striking ``2007'' both places it
appears and inserting ``2008''.

SEC. 123. DISCLOSURES OF CERTAIN TAX RETURN INFORMATION.

(a) Disclosures To Facilitate Combined Employment Tax
Reporting.--
(1) In general.--Subparagraph (B) of section 6103(d)(5)
(relating to termination) is amended by striking ``2006'' and
inserting ``2007''.
(2) Effective date.--The amendment made by paragraph (1)
shall apply to disclosures after December 31, 2006.
(b) Disclosures Relating to Terrorist Activities.--
(1) In general.--Clause (iv) of section 6103(i)(3)(C) and
subparagraph (E) of section 6103(i)(7) are each amended by
striking ``2006'' and inserting ``2007''.
(2) Effective date.--The amendments made by paragraph (1)
shall apply to disclosures after December 31, 2006.
(c) Disclosures Relating to Student Loans.--
(1) In general.--Subparagraph (D) of section 6103(l)(13)
(relating to termination) is amended by striking ``2006'' and
inserting ``2007''.
(2) Effective date.--The amendment made by paragraph (1)
shall apply to requests made after December 31, 2006.

TITLE II--OTHER TAX PROVISIONS

SEC. 201. DEDUCTION ALLOWABLE WITH RESPECT TO INCOME
ATTRIBUTABLE TO DOMESTIC PRODUCTION ACTIVITIES
IN PUERTO RICO.

(a) In General.--Subsection (d) of section 199 (relating to
definitions and special rules) is amended by redesignating
paragraph (8) as paragraph (9) and by inserting after
paragraph (7) the following new paragraph:
``(8) Treatment of activities in puerto rico.--
``(A) In general.--In the case of any taxpayer with gross
receipts for any taxable year from sources within the
Commonwealth of Puerto Rico, if all of such receipts are
taxable under section 1 or 11 for such taxable year, then for
purposes of determining the domestic production gross
receipts of such taxpayer for such taxable year under
subsection (c)(4), the term `United States' shall include the
Commonwealth of Puerto Rico.
``(B) Special rule for applying wage limitation.--In the
case of any taxpayer described in subparagraph (A), for
purposes of applying the limitation under subsection (b) for
any taxable year, the determination of W-2 wages of such
taxpayer shall be made without regard to any exclusion under
section 3401(a)(8) for remuneration paid for services
performed in Puerto Rico.
``(C) Termination.--This paragraph shall apply only with
respect to the first 2 taxable years of the taxpayer
beginning after December 31, 2005, and before January 1,
2008.''.
(b) Effective Date.--The amendments made by subsection (a)
shall apply to taxable years beginning after December 31,
2005.

SEC. 202. CREDIT FOR PRIOR YEAR MINIMUM TAX LIABILITY MADE
REFUNDABLE AFTER PERIOD OF YEARS.

(a) In General.--Section 53 (relating to credit for prior
year minimum tax liability) is amended by adding at the end
the following new subsection:
``(e) Special Rule for Individuals With Long-Term Unused
Credits.--
``(1) In general.--If an individual has a long-term unused
minimum tax credit for any taxable year beginning before
January 1, 2013, the amount determined under subsection (c)
for such taxable year shall not be less than the AMT
refundable credit amount for such taxable year.
``(2) Amt refundable credit amount.--For purposes of
paragraph (1)--
``(A) In general.--The term `AMT refundable credit amount'
means, with respect to any taxable year, the amount equal to
the greater of--
``(i) the lesser of--

``(I) $5,000, or
``(II) the amount of long-term unused minimum tax credit
for such taxable year, or

``(ii) 20 percent of the amount of such credit.
``(B) Phaseout of amt refundable credit amount.--
``(i) In general.--In the case of an individual whose
adjusted gross income for any taxable year exceeds the
threshold amount (within the meaning of section
151(d)(3)(C)), the AMT refundable credit amount determined
under subparagraph (A) for such taxable year shall be reduced
by the applicable percentage (within the meaning of section
151(d)(3)(B)).
``(ii) Adjusted gross income.--For purposes of clause (i),
adjusted gross income shall be determined without regard to
sections 911, 931, and 933.
``(3) Long-term unused minimum tax credit.--
``(A) In general.--For purposes of this subsection, the
term `long-term unused minimum tax credit' means, with
respect to any taxable year, the portion of the minimum tax
credit determined under subsection (b) attributable to the
adjusted net minimum tax for taxable years before the 3rd
taxable year immediately preceding such taxable year.
``(B) First-in, first-out ordering rule.--For purposes of
subparagraph (A), credits shall be treated as allowed under
subsection (a) on a first-in, first-out basis.
``(4) Credit refundable.--For purposes of this title (other
than this section), the credit allowed by reason of this
subsection shall be treated as if it were allowed under
subpart C.''.
(b) Conforming Amendments.--
(1) Section 6211(b)(4)(A) is amended by striking ``and 34''
and inserting ``34, and 53(e)''.
(2) Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by inserting ``or 53(e)'' after
``section 35''.
(c) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after the date of the
enactment of this Act.

SEC. 203. RETURNS REQUIRED IN CONNECTION WITH CERTAIN
OPTIONS.

(a) In General.--So much of section 6039(a) as follows
paragraph (2) is amended to read as follows:
``shall, for such calendar year, make a return at such time
and in such manner, and setting forth such information, as
the Secretary may by regulations prescribe.''.
(b) Statements to Persons With Respect to Whom Information
Is Furnished.--Section 6039 is amended by redesignating
subsections (b) and (c) as subsection (c) and (d),
respectively, and by inserting after subsection (a) the
following new subsection:
``(b) Statements to Be Furnished to Persons With Respect to
Whom Information Is Reported.--Every corporation making a
return under subsection (a) shall furnish to each person
whose name is set forth in such return a written statement
setting forth such information as the Secretary may by
regulations prescribe. The written statement required under
the preceding sentence shall be furnished to such person on
or before January 31 of the year following the calendar

[[Page S8641]]

year for which the return under subsection (a) was made.''.
(c) Conforming Amendments.--
(1) Section 6724(d)(1)(B) is amended by striking ``or'' at
the end of clause (xvii), by striking ``and'' at the end of
clause (xviii) and inserting ``or'', and by adding at the end
the following new clause:
``(xix) section 6039(a) (relating to returns required with
respect to certain options), and''.
(2) Section 6724(d)(2)(B) is amended by striking ``section
6039(a)'' and inserting ``section 6039(b)''.
(3) The heading of section 6039 and the item relating to
such section in the table of sections of subpart A of part
III of subchapter A of chapter 61 of such Code are each
amended by striking ``Information'' and inserting
``Returns''.
(4) The heading of subsection (a) of section 6039 is
amended by striking ``Furnishing of Information'' and
inserting ``Requirement of Reporting''.
(d) Effective Date.--The amendments made by this section
shall apply to calendar years beginning after the date of the
enactment of this Act.

SEC. 204. PARTIAL EXPENSING FOR ADVANCED MINE SAFETY
EQUIPMENT.

(a) In General.--Part VI of subchapter B of chapter 1 is
amended by inserting after section 179D the following new
section:

``SEC. 179E. ELECTION TO EXPENSE ADVANCED MINE SAFETY
EQUIPMENT.

``(a) Treatment as Expenses.--A taxpayer may elect to treat
50 percent of the cost of any qualified advanced mine safety
equipment property as an expense which is not chargeable to
capital account. Any cost so treated shall be allowed as a
deduction for the taxable year in which the qualified
advanced mine safety equipment property is placed in service.
``(b) Election.--
``(1) In general.--An election under this section for any
taxable year shall be made on the taxpayer's return of the
tax imposed by this chapter for the taxable year. Such
election shall specify the advanced mine safety equipment
property to which the election applies and shall be made in
such manner as the Secretary may by regulations prescribe.
``(2) Election irrevocable.--Any election made under this
section may not be revoked except with the consent of the
Secretary.
``(c) Qualified Advanced Mine Safety Equipment Property.--
For purposes of this section, the term `qualified advanced
mine safety equipment property' means any advanced mine
safety equipment property for use in any underground mine
located in the United States--
``(1) the original use of which commences with the
taxpayer, and
``(2) which is placed in service by the taxpayer after the
date of the enactment of this section.
``(d) Advanced Mine Safety Equipment Property.--For
purposes of this section, the term `advanced mine safety
equipment property' means any of the following:
``(1) Emergency communication technology or device which is
used to allow a miner to maintain constant communication with
an individual who is not in the mine.
``(2) Electronic identification and location device which
allows an individual who is not in the mine to track at all
times the movements and location of miners working in or at
the mine.
``(3) Emergency oxygen-generating, self-rescue device which
provides oxygen for at least 90 minutes.
``(4) Pre-positioned supplies of oxygen which (in
combination with self-rescue devices) can be used to provide
each miner on a shift, in the event of an accident or other
event which traps the miner in the mine or otherwise
necessitates the use of such a self-rescue device, the
ability to survive for at least 48 hours.
``(5) Comprehensive atmospheric monitoring system which
monitors the levels of carbon monoxide, methane, and oxygen
that are present in all areas of the mine and which can
detect smoke in the case of a fire in a mine.
``(e) Coordination With Section 179.--No expenditures shall
be taken into account under subsection (a) with respect to
the portion of the cost of any property specified in an
election under section 179.
``(f) Reporting.--No deduction shall be allowed under
subsection (a) to any taxpayer for any taxable year unless
such taxpayer files with the Secretary a report containing
such information with respect to the operation of the mines
of the taxpayer as the Secretary shall require.
``(g) Termination.--This section shall not apply to
property placed in service after December 31, 2008.''.
(b) Conforming Amendments.--
(1) Section 263(a)(1) is amended by striking ``or'' at the
end of subparagraph (J), by striking the period at the end of
subparagraph (K) and inserting ``, or'', and by inserting
after subparagraph (K) the following new subparagraph:
``(L) expenditures for which a deduction is allowed under
section 179E.''.
(2) Section 312(k)(3)(B) is amended by striking ``or 179D''
each place it appears in the heading and text thereof and
inserting ``179D, or 179E''.
(3) Paragraphs (2)(C) and (3)(C) of section 1245(a) are
each amended by inserting ``179E,'' after ``179D,''.
(4) The table of sections for part VI of subchapter B of
chapter 1 is amended by inserting after the item relating to
section 179D the following new item:

``Sec. 179E. Election to expense advanced mine safety equipment.''.

(c) Effective Date.--The amendments made by this section
shall apply to costs paid or incurred after the date of the
enactment of this Act.

SEC. 205. MINE RESCUE TEAM TRAINING TAX CREDIT.

(a) In General.--Subpart D of part IV of subchapter A of
chapter 1 (relating to business related credits) is amended
by adding at the end the following new section:

``SEC. 45N. MINE RESCUE TEAM TRAINING CREDIT.

``(a) Amount of Credit.--For purposes of section 38, the
mine rescue team training credit determined under this
section with respect to each qualified mine rescue team
employee of an eligible employer for any taxable year is an
amount equal to the lesser of--
``(1) 20 percent of the amount paid or incurred by the
taxpayer during the taxable year with respect to the training
program costs of such qualified mine rescue team employee
(including wages of such employee while attending such
program), or
``(2) $10,000.
``(b) Qualified Mine Rescue Team Employee.--For purposes of
this section, the term `qualified mine rescue team employee'
means with respect to any taxable year any full-time employee
of the taxpayer who is--
``(1) a miner eligible for more than 6 months of such
taxable year to serve as a mine rescue team member as a
result of completing, at a minimum, an initial 20-hour course
of instruction as prescribed by the Mine Safety and Health
Administration's Office of Educational Policy and
Development, or
``(2) a miner eligible for more than 6 months of such
taxable year to serve as a mine rescue team member by virtue
of receiving at least 40 hours of refresher training in such
instruction.
``(c) Eligible Employer.--For purposes of this section, the
term `eligible employer' means any taxpayer which employs
individuals as miners in underground mines in the United
States.
``(d) Wages.--For purposes of this section, the term
`wages' has the meaning given to such term by subsection (b)
of section 3306 (determined without regard to any dollar
limitation contained in such section).
``(e) Termination.--This section shall not apply to taxable
years beginning after December 31, 2008.''.
(b) Credit Made Part of General Business Credit.--Section
38(b) is amended by striking ``and'' at the end of paragraph
(29), by striking the period at the end of paragraph (30) and
inserting ``, plus'', and by adding at the end the following
new paragraph:
``(31) the mine rescue team training credit determined
under section 45N(a).''.
(c) No Double Benefit.--Section 280C is amended by adding
at the end the following new subsection:
``(e) Mine Rescue Team Training Credit.--No deduction shall
be allowed for that portion of the expenses otherwise
allowable as a deduction for the taxable year which is equal
to the amount of the credit determined for the taxable year
under section 45N(a).''.
(d) Clerical Amendment.--The table of sections for subpart
D of part IV of subchapter A of chapter 1 is amended by
adding at the end the following new item:

``Sec. 45N. Mine rescue team training credit.''.

(e) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2005.

SEC. 206. WHISTLEBLOWER REFORMS.

(a) Awards to Whistleblowers.--
(1) In general.--Section 7623 (relating to expenses of
detection of underpayments and fraud, etc.) is amended--
(A) by striking ``The Secretary'' and inserting ``(a) In
General.--The Secretary'',
(B) by striking ``and'' at the end of paragraph (1) and
inserting ``or'',
(C) by striking ``(other than interest)'', and
(D) by adding at the end the following new subsection:
``(b) Awards to Whistleblowers.--
``(1) In general.--If the Secretary proceeds with any
administrative or judicial action described in subsection (a)
based on information brought to the Secretary's attention by
an individual, such individual shall, subject to paragraph
(2), receive as an award at least 15 percent but not more
than 30 percent of the collected proceeds (including
penalties, interest, additions to tax, and additional
amounts) resulting from the action (including any related
actions) or from any settlement in response to such action.
The determination of the amount of such award by the
Whistleblower Office shall depend upon the extent to which
the individual substantially contributed to such action.
``(2) Award in case of less substantial contribution.--
``(A) In general.--In the event the action described in
paragraph (1) is one which the Whistleblower Office
determines to be based principally on disclosures of specific
allegations (other than information provided by the
individual described in paragraph (1)) resulting from a
judicial or administrative hearing, from a governmental
report, hearing, audit, or investigation, or from the news
media, the Whistleblower Office may award such sums as it
considers appropriate, but in no case more than 10 percent of
the collected

[[Page S8642]]

proceeds (including penalties, interest, additions to tax,
and additional amounts) resulting from the action (including
any related actions) or from any settlement in response to
such action, taking into account the significance of the
individual's information and the role of such individual and
any legal representative of such individual in contributing
to such action.
``(B) Nonapplication of paragraph where individual is
original source of information.--Subparagraph (A) shall not
apply if the information resulting in the initiation of the
action described in paragraph (1) was originally provided by
the individual described in paragraph (1).
``(3) Reduction in or denial of award.--If the
Whistleblower Office determines that the claim for an award
under paragraph (1) or (2) is brought by an individual who
planned and initiated the actions that led to the
underpayment of tax or actions described in subsection
(a)(2), then the Whistleblower Office may appropriately
reduce such award. If such individual is convicted of
criminal conduct arising from the role described in the
preceding sentence, the Whistleblower Office shall deny any
award.
``(4) Appeal of award determination.--Any determination
regarding an award under paragraph (1), (2), or (3) may,
within 30 days of such determination, be appealed to the Tax
Court (and the Tax Court shall have jurisdiction with respect
to such matter).
``(5) Application of this subsection.--This subsection
shall apply with respect to any action--
``(A) against any taxpayer, but in the case of any
individual, only if such individual's gross income exceeds
$200,000 for any taxable year subject to such action, and
``(B) if the tax, penalties, interest, additions to tax,
and additional amounts in dispute exceed $2,000,000.
``(6) Additional rules.--
``(A) No contract necessary.--No contract with the Internal
Revenue Service is necessary for any individual to receive an
award under this subsection.
``(B) Representation.--Any individual described in
paragraph (1) or (2) may be represented by counsel.
``(C) Submission of information.--No award may be made
under this subsection based on information submitted to the
Secretary unless such information is submitted under penalty
of perjury.''.
(2) Assignment to special trial judges.--
(A) In general.--Section 7443A(b) (relating to proceedings
which may be assigned to special trial judges) is amended by
striking ``and'' at the end of paragraph (4), by
redesignating paragraph (5) as paragraph (6), and by
inserting after paragraph (4) the following new paragraph:
``(5) any proceeding under section 7623(b)(4), and''.
(B) Conforming amendment.--Section 7443A(c) is amended by
striking ``or (4)'' and inserting ``(4), or (5)''.
(3) Deduction allowed whether or not taxpayer itemizes.--
Subsection (a) of section 62 (relating to general rule
defining adjusted gross income) is amended by inserting after
paragraph (20) the following new paragraph:
``(21) Attorneys fees relating to awards to
whistleblowers.--Any deduction allowable under this chapter
for attorney fees and court costs paid by, or on behalf of,
the taxpayer in connection with any award under section
7623(b) (relating to awards to whistleblowers). The preceding
sentence shall not apply to any deduction in excess of the
amount includible in the taxpayer's gross income for the
taxable year on account of such award.''.
(b) Whistleblower Office.--
(1) In general.--Not later than the date which is 12 months
after the date of the enactment of this Act, the Secretary of
the Treasury shall issue guidance for the operation of a
whistleblower program to be administered in the Internal
Revenue Service by an office to be known as the
``Whistleblower Office'' which--
(A) shall at all times operate at the direction of the
Commissioner of Internal Revenue and coordinate and consult
with other divisions in the Internal Revenue Service as
directed by the Commissioner of Internal Revenue,
(B) shall analyze information received from any individual
described in section 7623(b) of the Internal Revenue Code of
1986 and either investigate the matter itself or assign it to
the appropriate Internal Revenue Service office, and
(C) in its sole discretion, may ask for additional
assistance from such individual or any legal representative
of such individual.
(2) Request for assistance.--The guidance issued under
paragraph (1) shall specify that any assistance requested
under paragraph (1)(C) shall be under the direction and
control of the Whistleblower Office or the office assigned to
investigate the matter under paragraph (1)(A). No individual
or legal representative whose assistance is so requested may
by reason of such request represent himself or herself as an
employee of the Federal Government.
(c) Report by Secretary.--The Secretary of the Treasury
shall each year conduct a study and report to Congress on the
use of section 7623 of the Internal Revenue Code of 1986,
including--
(1) an analysis of the use of such section during the
preceding year and the results of such use, and
(2) any legislative or administrative recommendations
regarding the provisions of such section and its application.
(d) Effective Date.--The amendments made by subsection (a)
shall apply to information provided on or after the date of
the enactment of this Act.

SEC. 207. FRIVOLOUS TAX SUBMISSIONS.

(a) Civil Penalties.--Section 6702 is amended to read as
follows:

``SEC. 6702. FRIVOLOUS TAX SUBMISSIONS.

``(a) Civil Penalty for Frivolous Tax Returns.--A person
shall pay a penalty of $5,000 if--
``(1) such person files what purports to be a return of a
tax imposed by this title but which--
``(A) does not contain information on which the substantial
correctness of the self-assessment may be judged, or
``(B) contains information that on its face indicates that
the self-assessment is substantially incorrect, and
``(2) the conduct referred to in paragraph (1)--
``(A) is based on a position which the Secretary has
identified as frivolous under subsection (c), or
``(B) reflects a desire to delay or impede the
administration of Federal tax laws.
``(b) Civil Penalty for Specified Frivolous Submissions.--
``(1) Imposition of penalty.--Except as provided in
paragraph (3), any person who submits a specified frivolous
submission shall pay a penalty of $5,000.
``(2) Specified frivolous submission.--For purposes of this
section--
``(A) Specified frivolous submission.--The term `specified
frivolous submission' means a specified submission if any
portion of such submission--
``(i) is based on a position which the Secretary has
identified as frivolous under subsection (c), or
``(ii) reflects a desire to delay or impede the
administration of Federal tax laws.
``(B) Specified submission.--The term `specified
submission' means--
``(i) a request for a hearing under--

``(I) section 6320 (relating to notice and opportunity for
hearing upon filing of notice of lien), or
``(II) section 6330 (relating to notice and opportunity for
hearing before levy), and

``(ii) an application under--

``(I) section 6159 (relating to agreements for payment of
tax liability in installments),
``(II) section 7122 (relating to compromises), or
``(III) section 7811 (relating to taxpayer assistance
orders).

``(3) Opportunity to withdraw submission.--If the Secretary
provides a person with notice that a submission is a
specified frivolous submission and such person withdraws such
submission within 30 days after such notice, the penalty
imposed under paragraph (1) shall not apply with respect to
such submission.
``(c) Listing of Frivolous Positions.--The Secretary shall
prescribe (and periodically revise) a list of positions which
the Secretary has identified as being frivolous for purposes
of this subsection. The Secretary shall not include in such
list any position that the Secretary determines meets the
requirement of section 6662(d)(2)(B)(ii)(II).
``(d) Reduction of Penalty.--The Secretary may reduce the
amount of any penalty imposed under this section if the
Secretary determines that such reduction would promote
compliance with and administration of the Federal tax laws.
``(e) Penalties in Addition to Other Penalties.--The
penalties imposed by this section shall be in addition to any
other penalty provided by law.''.
(b) Treatment of Frivolous Requests for Hearings Before
Levy.--
(1) Frivolous requests disregarded.--Section 6330 (relating
to notice and opportunity for hearing before levy) is amended
by adding at the end the following new subsection:
``(g) Frivolous Requests for Hearing, Etc.--Notwithstanding
any other provision of this section, if the Secretary
determines that any portion of a request for a hearing under
this section or section 6320 meets the requirement of clause
(i) or (ii) of section 6702(b)(2)(A), then the Secretary may
treat such portion as if it were never submitted and such
portion shall not be subject to any further administrative or
judicial review.''.
(2) Preclusion from raising frivolous issues at hearing.--
Section 6330(c)(4) is amended--
(A) by striking ``(A)'' and inserting ``(A)(i)'';
(B) by striking ``(B)'' and inserting ``(ii)'';
(C) by striking the period at the end of the first sentence
and inserting ``; or''; and
(D) by inserting after subparagraph (A)(ii) (as so
redesignated) the following:
``(B) the issue meets the requirement of clause (i) or (ii)
of section 6702(b)(2)(A).''.
(3) Statement of grounds.--Section 6330(b)(1) is amended by
striking ``under subsection (a)(3)(B)'' and inserting ``in
writing under subsection (a)(3)(B) and states the grounds for
the requested hearing''.
(c) Treatment of Frivolous Requests for Hearings Upon
Filing of Notice of Lien.--Section 6320 is amended--
(1) in subsection (b)(1), by striking ``under subsection
(a)(3)(B)'' and inserting ``in writing under subsection
(a)(3)(B) and states the grounds for the requested hearing'',
and
(2) in subsection (c), by striking ``and (e)'' and
inserting ``(e), and (g)''.
(d) Treatment of Frivolous Applications for Offers-in-
Compromise and Installment Agreements.--Section 7122 is
amended

[[Page S8643]]

by adding at the end the following new subsection:
``(f) Frivolous Submissions, Etc.--Notwithstanding any
other provision of this section, if the Secretary determines
that any portion of an application for an offer-in-compromise
or installment agreement submitted under this section or
section 6159 meets the requirement of clause (i) or (ii) of
section 6702(b)(2)(A), then the Secretary may treat such
portion as if it were never submitted and such portion shall
not be subject to any further administrative or judicial
review.''.
(e) Clerical Amendment.--The table of sections for part I
of subchapter B of chapter 68 is amended by striking the item
relating to section 6702 and inserting the following new
item:

``Sec. 6702. Frivolous tax submissions.''.

(f) Effective Date.--The amendments made by this section
shall apply to submissions made and issues raised after the
date on which the Secretary first prescribes a list under
section 6702(c) of the Internal Revenue Code of 1986, as
amended by subsection (a).

SEC. 208. ADDITION OF MENINGOCOCCAL AND HUMAN PAPILLOMAVIRUS
VACCINES TO LIST OF TAXABLE VACCINES.

(a) Meningococcal Vaccine.--Section 4132(a)(1) (defining
taxable vaccine) is amended by adding at the end the
following new subparagraph:
``(O) Any meningococcal vaccine.''.
(b) Human Papillomavirus Vaccine.--Section 4132(a)(1), as
amended by subsection (a), is amended by adding at the end
the following new subparagraph:
``(P) Any vaccine against the human papillomavirus.''.
(c) Effective Date.--
(1) Sales, etc.--The amendments made by this section shall
apply to sales and uses on or after the first day of the
first month which begins more than 4 weeks after the date of
the enactment of this Act.
(2) Deliveries.--For purposes of paragraph (1) and section
4131 of the Internal Revenue Code of 1986, in the case of
sales on or before the effective date described in such
paragraph for which delivery is made after such date, the
delivery date shall be considered the sale date.

SEC. 209. CLARIFICATION OF TAXATION OF CERTAIN SETTLEMENT
FUNDS MADE PERMANENT.

(a) In General.--Subsection (g) of section 468B, as amended
by section 201 of the Tax Increase Prevention and
Reconciliation Act of 2005, is amended by striking paragraph
(3).
(b) Effective Date.--The amendment made by this section
shall take effect as if included in section 201 of the Tax
Increase Prevention and Reconciliation Act of 2005.

SEC. 210. MODIFICATION OF ACTIVE BUSINESS DEFINITION UNDER
SECTION 355 MADE PERMANENT.

(a) In General.--Subparagraphs (A) and (D) of section
355(b)(3), as amended by section 202 of the Tax Increase
Prevention and Reconciliation Act of 2005, are each amended
by striking ``and on or before December 31, 2010''.
(b) Effective Date.--The amendments made by this section
shall take effect as if included in section 202 of the Tax
Increase Prevention and Reconciliation Act of 2005.

SEC. 211. REVISION OF STATE VETERANS LIMIT MADE PERMANENT.

(a) In General.--Subparagraph (B) of section 143(l)(3), as
amended by section 203 of the Tax Increase Prevention and
Reconciliation Act of 2005, is amended by striking clause
(iv).
(b) Effective Date.--The amendment made by this section
shall take effect as if included in section 203 of the Tax
Increase Prevention and Reconciliation Act of 2005.

SEC. 212. CAPITAL GAINS TREATMENT FOR CERTAIN SELF-CREATED
MUSICAL WORKS MADE PERMANENT.

(a) In General.--Paragraph (3) of section 1221(b), as
amended by section 204 of the Tax Increase Prevention and
Reconciliation Act of 2005, is amended by striking ``before
January 1, 2011,''.
(b) Effective Date.--The amendment made by this section
shall take effect as if included in section 204 of the Tax
Increase Prevention and Reconciliation Act of 2005.

SEC. 213. REDUCTION IN MINIMUM VESSEL TONNAGE WHICH QUALIFIES
FOR TONNAGE TAX MADE PERMANENT.

(a) In General.--Paragraph (4) of section 1355(a), as
amended by section 205 of the Tax Increase Prevention and
Reconciliation Act of 2005, is amended by striking ``10,000
(6,000, in the case of taxable years beginning after December
31, 2005, and ending before January 1, 2011)'' and inserting
``6,000''.
(b) Effective Date.--The amendment made by this section
shall take effect as if included in section 205 of the Tax
Increase Prevention and Reconciliation Act of 2005.

SEC. 214. MODIFICATION OF SPECIAL ARBITRAGE RULE FOR CERTAIN
FUNDS MADE PERMANENT.

(a) In General.--Section 206 of the Tax Increase Prevention
and Reconciliation Act of 2005 is amended by striking ``and
before August 31, 2009''.
(b) Effective Date.--The amendment made by this section
shall take effect as if included in section 206 of the Tax
Increase Prevention and Reconciliation Act of 2005.

SEC. 215. GREAT LAKES DOMESTIC SHIPPING TO NOT DISQUALIFY
VESSEL FROM TONNAGE TAX.

(a) In General.--Section 1355 (relating to definitions and
special rules) is amended by redesignating subsection (g) as
subsection (h) and by inserting after subsection (f) the
following new subsection:
``(g) Great Lakes Domestic Shipping to Not Disqualify
Vessel.--
``(1) In general.--If the electing corporation elects (at
such time and in such manner as the Secretary may require) to
apply this subsection for any taxable year to any qualifying
vessel which is used in qualified zone domestic trade during
the taxable year--
``(A) solely for purposes of subsection (a)(4), such use
shall be treated as use in United States foreign trade (and
not as use in United States domestic trade), and
``(B) subsection (f) shall not apply with respect to such
vessel for such taxable year.
``(2) Effect of temporarily operating vessel in united
states domestic trade.--In the case of a qualifying vessel to
which this subsection applies--
``(A) In general.--An electing corporation shall be treated
as using such vessel in qualified zone domestic trade during
any period of temporary use in the United States domestic
trade (other than qualified zone domestic trade) if the
electing corporation gives timely notice to the Secretary
stating--
``(i) that it temporarily operates or has operated in the
United States domestic trade (other than qualified zone
domestic trade) a qualifying vessel which had been used in
the United States foreign trade or qualified zone domestic
trade, and
``(ii) its intention to resume operation of the vessel in
the United States foreign trade or qualified zone domestic
trade.
``(B) Notice.--Notice shall be deemed timely if given not
later than the due date (including extensions) for the
corporation's tax return for the taxable year in which the
temporary cessation begins.
``(C) Period disregard in effect.--The period of temporary
use under subparagraph (A) continues until the earlier of the
date of which--
``(i) the electing corporation abandons its intention to
resume operations of the vessel in the United States foreign
trade or qualified zone domestic trade, or
``(ii) the electing corporation resumes operation of the
vessel in the United States foreign trade or qualified zone
domestic trade.
``(D) No disregard if domestic trade use exceeds 30 days.--
Subparagraph (A) shall not apply to any qualifying vessel
which is operated in the United States domestic trade (other
than qualified zone domestic trade) for more than 30 days
during the taxable year.
``(3) Allocation of income and deductions to qualifying
shipping activities.--In the case of a qualifying vessel to
which this subsection applies, the Secretary shall prescribe
rules for the proper allocation of income, expenses, losses,
and deductions between the qualified shipping activities and
the other activities of such vessel.
``(4) Qualified zone domestic trade.--For purposes of this
subsection--
``(A) In general.--The term `qualified zone domestic trade'
means the transportation of goods or passengers between
places in the qualified zone if such transportation is in the
United States domestic trade.
``(B) Qualified zone.--The term `qualified zone' means the
Great Lakes Waterway and the St. Lawrence Seaway.''.
(b) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after the date of the
enactment of this Act.

SEC. 216. USE OF QUALIFIED MORTGAGE BONDS TO FINANCE
RESIDENCES FOR VETERANS WITHOUT REGARD TO
FIRST-TIME HOMEBUYER REQUIREMENT.

(a) In General.--Section 143(d)(2) (relating to exceptions
to 3-year requirement) is amended by striking ``and'' at the
end of subparagraph (B), by adding ``and'' at the end of
subparagraph (C), and by inserting after subparagraph (C) the
following new subparagraph:
``(D) in the case of bonds issued after the date of the
enactment of this subparagraph and before January 1, 2008,
financing of any residence for a veteran (as defined in
section 101 of title 38, United States Code), if such veteran
has not previously qualified for and received such financing
by reason of this subparagraph,''.
(b) Effective Date.--The amendments made by this section
shall apply to bonds issued after the date of the enactment
of this Act.

SEC. 217. EXCLUSION OF GAIN FROM SALE OF A PRINCIPAL
RESIDENCE BY CERTAIN EMPLOYEES OF THE
INTELLIGENCE COMMUNITY.

(a) In General.--Subparagraph (A) of section 121(d)(9)
(relating to exclusion of gain from sale of principal
residence) is amended by striking ``duty'' and all that
follows and inserting ``duty--
``(i) as a member of the uniformed services,
``(ii) as a member of the Foreign Service of the United
States, or
``(iii) as an employee of the intelligence community.''.
(b) Employee of Intelligence Community Defined.--
Subparagraph (C) of section 121(d)(9) is amended by
redesignating clause (iv) as clause (v) and by inserting
after clause (iii) the following new clause:
``(iv) Employee of intelligence community.--The term
`employee of the intelligence community' means an employee
(as defined by section 2105 of title 5, United States Code)
of--

``(I) the Office of the Director of National Intelligence,
``(II) the Central Intelligence Agency,
``(III) the National Security Agency,

[[Page S8644]]

``(IV) the Defense Intelligence Agency,
``(V) the National Geospatial-Intelligence Agency,
``(VI) the National Reconnaissance Office,
``(VII) any other office within the Department of Defense
for the collection of specialized national intelligence
through reconnaissance programs,
``(VIII) any of the intelligence elements of the Army, the
Navy, the Air Force, the Marine Corps, the Federal Bureau of
Investigation, the Department of Treasury, the Department of
Energy, and the Coast Guard,
``(IX) the Bureau of Intelligence and Research of the
Department of State, or
``(X) any of the elements of the Department of Homeland
Security concerned with the analyses of foreign intelligence
information.''.

(c) Special Rule.--Subparagraph (C) of section 121(d)(9),
as amended by subsection (b), is amended by adding at the end
the following new clause:
``(vi) Special rule relating to intelligence community.--An
employee of the intelligence community shall not be treated
as serving on qualified extended duty unless such duty is at
a duty station located outside the United States.''.
(d) Conforming Amendment.--The heading for section
121(d)(9) is amended to read as follows: ``Uniformed
services, foreign service, and intelligence community''.
(e) Effective Date.--The amendments made by this section
shall apply to sales or exchanges after the date of the
enactment of this Act and before January 1, 2011.

SEC. 218. TREATMENT OF COKE AND COKE GAS.

(a) Nonapplication of Phaseout.--Section 45K(g)(2) is
amended by adding at the end the following new subparagraph:
``(D) Nonapplication of phaseout.--Subsection (b)(1) shall
not apply.''.
(b) Clarification of Qualifying Facility.--Section
45K(g)(1) is amended by inserting ``(other than from
petroleum based products)'' after ``coke or coke gas''.
(c) Effective Date.--The amendments made by this section
shall take effect as if included in section 1321 of the
Energy Policy Act of 2005.

SEC. 219. SALE OF PROPERTY BY JUDICIAL OFFICERS.

(a) In General.--Section 1043(b) (relating to the sale of
property to comply with conflict-of-interest requirements) is
amended--
(1) in paragraph (1)--
(A) in subparagraph (A), by inserting ``, or a judicial
officer,'' after ``an officer or employee of the executive
branch''; and
(B) in subparagraph (B), by inserting ``judicial canon,''
after ``any statute, regulation, rule,'';
(2) in paragraph (2)--
(A) in subparagraph (A), by inserting ``judicial canon,''
after ``any Federal conflict of interest statute, regulation,
rule,''; and
(B) in subparagraph (B), by inserting after ``the Director
of the Office of Government Ethics,'' the following: ``in the
case of executive branch officers or employees, or by the
Judicial Conference of the United States (or its designee),
in the case of judicial officers,''; and
(3) in paragraph (5)(B), by inserting ``judicial canon,''
after ``any statute, regulation, rule,''.
(b) Judicial Officer Defined.--Section 1043(b) is amended
by adding at the end the following new paragraph:
``(6) Judicial officer.--The term `judicial officer' means
the Chief Justice of the United States, the Associate
Justices of the Supreme Court, and the judges of the United
States courts of appeals, United States district courts,
including the district courts in Guam, the Northern Mariana
Islands, and the Virgin Islands, Court of Appeals for the
Federal Circuit, Court of International Trade, Tax Court,
Court of Federal Claims, Court of Appeals for Veterans
Claims, United States Court of Appeals for the Armed Forces,
and any court created by Act of Congress, the judges of which
are entitled to hold office during good behavior.''.
(c) Effective Date.--The amendments made by this section
shall apply to sales after the date of enactment of this Act.

SEC. 220. PREMIUMS FOR MORTGAGE INSURANCE.

(a) In General.--Section 163(h)(3) (relating to qualified
residence interest) is amended by adding at the end the
following new subparagraph:
``(E) Mortgage insurance premiums treated as interest.--
``(i) In general.--Premiums paid or accrued for qualified
mortgage insurance by a taxpayer during the taxable year in
connection with acquisition indebtedness with respect to a
qualified residence of the taxpayer shall be treated for
purposes of this section as interest which is qualified
residence interest.
``(ii) Phaseout.--The amount otherwise treated as interest
under clause (i) shall be reduced (but not below zero) by 10
percent of such amount for each $1,000 ($500 in the case of a
married individual filing a separate return) (or fraction
thereof) that the taxpayer's adjusted gross income for the
taxable year exceeds $100,000 ($50,000 in the case of a
married individual filing a separate return).
``(iii) Limitation.--Clause (i) shall not apply with
respect to any mortgage insurance contracts issued before
January 1, 2007.
``(iv) Termination.--Clause (i) shall not apply to
amounts--

``(I) paid or accrued after December 31, 2007, or
``(II) properly allocable to any period after such date.''.

(b) Definition and Special Rules.--Section 163(h)(4)
(relating to other definitions and special rules) is amended
by adding at the end the following new subparagraphs:
``(E) Qualified mortgage insurance.--The term `qualified
mortgage insurance' means--
``(i) mortgage insurance provided by the Veterans
Administration, the Federal Housing Administration, or the
Rural Housing Administration, and
``(ii) private mortgage insurance (as defined by section 2
of the Homeowners Protection Act of 1998 (12 U.S.C. 4901), as
in effect on the date of the enactment of this subparagraph).
``(F) Special rules for prepaid qualified mortgage
insurance.--Any amount paid by the taxpayer for qualified
mortgage insurance that is properly allocable to any mortgage
the payment of which extends to periods that are after the
close of the taxable year in which such amount is paid shall
be chargeable to capital account and shall be treated as paid
in such periods to which so allocated. No deduction shall be
allowed for the unamortized balance of such account if such
mortgage is satisfied before the end of its term. The
preceding sentences shall not apply to amounts paid for
qualified mortgage insurance provided by the Veterans
Administration or the Rural Housing Administration.''.
(c) Information Returns Relating to Mortgage Insurance.--
Section 6050H (relating to returns relating to mortgage
interest received in trade or business from individuals) is
amended by adding at the end the following new subsection:
``(h) Returns Relating to Mortgage Insurance Premiums.--
``(1) In general.--The Secretary may prescribe, by
regulations, that any person who, in the course of a trade or
business, receives from any individual premiums for mortgage
insurance aggregating $600 or more for any calendar year,
shall make a return with respect to each such individual.
Such return shall be in such form, shall be made at such
time, and shall contain such information as the Secretary may
prescribe.
``(2) Statement to be furnished to individuals with respect
to whom information is required.--Every person required to
make a return under paragraph (1) shall furnish to each
individual with respect to whom a return is made a written
statement showing such information as the Secretary may
prescribe. Such written statement shall be furnished on or
before January 31 of the year following the calendar year for
which the return under paragraph (1) was required to be made.
``(3) Special rules.--For purposes of this subsection--
``(A) rules similar to the rules of subsection (c) shall
apply, and
``(B) the term `mortgage insurance' means--
``(i) mortgage insurance provided by the Veterans
Administration, the Federal Housing Administration, or the
Rural Housing Administration, and
``(ii) private mortgage insurance (as defined by section 2
of the Homeowners Protection Act of 1998 (12 U.S.C. 4901), as
in effect on the date of the enactment of this
subsection).''.
(d) Effective Date.--The amendments made by this section
shall apply to amounts paid or accrued after December 31,
2006.

SEC. 221. MODIFICATION OF REFUNDS FOR KEROSENE USED IN
AVIATION.

(a) In General.--Paragraph (4) of section 6427(l) (relating
to nontaxable uses of diesel fuel and kerosene) is amended to
read as follows:
``(4) Refunds for kerosene used in aviation.--
``(A) Kerosene used in commercial aviation.--In the case of
kerosene used in commercial aviation (as defined in section
4083(b)) (other than supplies for vessels or aircraft within
the meaning of section 4221(d)(3)), paragraph (1) shall not
apply to so much of the tax imposed by section 4041 or 4081,
as the case may be, as is attributable to--
``(i) the Leaking Underground Storage Tank Trust Fund
financing rate imposed by such section, and
``(ii) so much of the rate of tax specified in section
4041(c) or 4081(a)(2)(A)(iii), as the case may be, as does
not exceed 4.3 cents per gallon.
``(B) Kerosene used in noncommercial aviation.--In the case
of kerosene used in aviation that is not commercial aviation
(as so defined) (other than any use which is exempt from the
tax imposed by section 4041(c) other than by reason of a
prior imposition of tax), paragraph (1) shall not apply to--
``(i) any tax imposed by section 4041(c), and
``(ii) so much of the tax imposed by section 4081 as is
attributable to--

``(I) the Leaking Underground Storage Tank Trust Fund
financing rate imposed by such section, and
``(II) so much of the rate of tax specified in section
4081(a)(2)(A)(iii) as does not exceed the rate specified in
section 4081(a)(2)(C)(ii).

``(C) Payments to ultimate, registered vendor.--
``(i) In general.--With respect to any kerosene used in
aviation (other than kerosene described in clause (ii) or
kerosene to which paragraph (5) applies), if the ultimate
purchaser of such kerosene waives (at such time and in such
form and manner as the Secretary shall prescribe) the right
to payment under paragraph (1) and assigns such right to the
ultimate vendor, then the Secretary

[[Page S8645]]

shall pay the amount which would be paid under paragraph (1)
to such ultimate vendor, but only if such ultimate vendor--

``(I) is registered under section 4101, and
``(II) meets the requirements of subparagraph (A), (B), or
(D) of section 6416(a)(1).

``(ii) Payments for kerosene used in noncommercial
aviation.--The amount which would be paid under paragraph (1)
with respect to any kerosene to which subparagraph (B)
applies shall be paid only to the ultimate vendor of such
kerosene. A payment shall be made to such vendor if such
vendor--

``(I) is registered under section 4101, and
``(II) meets the requirements of subparagraph (A), (B), or
(D) of section 6416(a)(1).''.

(b) Conforming Amendments.--
(1) Section 6427(l) is amended by striking paragraph (5)
and by redesignating paragraph (6) as paragraph (5).
(2) Section 4082(d)(2)(B) is amended by striking ``section
6427(l)(6)(B)'' and inserting ``section 6427(l)(5)(B)''.
(3) Section 6427(i)(4)(A) is amended--
(A) by striking ``paragraph (4)(B), (5), or (6)'' each
place it appears and inserting ``paragraph (4)(C) or (5)'',
and
(B) by striking ``(l)(5), and (l)(6)'' and inserting
``(l)(4)(C)(ii), and (l)(5)''.
(4) Section 6427(l)(1) is amended by striking ``paragraph
(4)(B)'' and inserting ``paragraph (4)(C)(i)''.
(5) Section 9502(d) is amended--
(A) in paragraph (2), by striking ``and (l)(5)'', and
(B) in paragraph (3), by striking ``or (5)''.
(6) Section 9503(c)(7) is amended--
(A) by amending subparagraphs (A) and (B) to read as
follows:
``(A) 4.3 cents per gallon of kerosene subject to section
6427(l)(4)(A) with respect to which a payment has been made
by the Secretary under section 6427(l), and
``(B) 21.8 cents per gallon of kerosene subject to section
6427(l)(4)(B) with respect to which a payment has been made
by the Secretary under section 6427(l).'', and
(B) in the matter following subparagraph (B), by striking
``or (5)''.
(c) Effective Date.--
(1) In general.--The amendments made by this section shall
apply to kerosene sold after September 30, 2005.
(2) Special rule for pending claims.--In the case of
kerosene sold for use in aviation (other than kerosene to
which section 6427(l)(4)(C)(ii) of the Internal Revenue Code
of 1986 (as added by subsection (a)) applies or kerosene to
which section 6427(l)(5) of such Code (as redesignated by
subsection (b)) applies) after September 30, 2005, and before
the date of the enactment of this Act, the ultimate purchaser
shall be treated as having waived the right to payment under
section 6427(l)(1) of such Code and as having assigned such
right to the ultimate vendor if such ultimate vendor has met
the requirements of subparagraph (A), (B), or (D) of section
6416(a)(1) of such Code.
(d) Special Rule for Kerosene Used in Aviation on a Farm
for Farming Purposes.--
(1) Refunds for purchases after december 31, 2004, and
before october 1, 2005.--The Secretary of the Treasury shall
pay to the ultimate purchaser of any kerosene which is used
in aviation on a farm for farming purposes and which was
purchased after December 31, 2004, and before October 1,
2005, an amount equal to the aggregate amount of tax imposed
on such fuel under section 4041 or 4081 of the Internal
Revenue Code of 1986, as the case may be, reduced by any
payment to the ultimate vendor under section 6427(l)(5)(C) of
such Code (as in effect on the day before the date of the
enactment of the Safe, Accountable, Flexible, Efficient
Transportation Equity Act: a Legacy for Users).
(2) Use on a farm for farming purposes.--For purposes of
paragraph (1), kerosene shall be treated as used on a farm
for farming purposes if such kerosene is used for farming
purposes (within the meaning of section 6420(c)(3) of the
Internal Revenue Code of 1986) in carrying on a trade or
business on a farm situated in the United States. For
purposes of the preceding sentence, rules similar to the
rules of section 6420(c)(4) of such Code shall apply.
(3) Time for filing claims.--No claim shall be allowed
under paragraph (1) unless the ultimate purchaser files such
claim before the date that is 3 months after the date of the
enactment of this Act.
(4) No double benefit.--No amount shall be paid under
paragraph (1) or section 6427(l) of the Internal Revenue Code
of 1986 with respect to any kerosene described in paragraph
(1) to the extent that such amount is in excess of the tax
imposed on such kerosene under section 4041 or 4081 of such
Code, as the case may be.
(5) Applicable laws.--For purposes of this subsection,
rules similar to the rules of section 6427(j) of the Internal
Revenue Code of 1986 shall apply.

SEC. 222. DEDUCTION FOR QUALIFIED TIMBER GAIN.

(a) In General.--Part I of subchapter P of chapter 1 is
amended by adding at the end the following new section:

``SEC. 1203. DEDUCTION FOR QUALIFIED TIMBER GAIN.

``(a) In General.--In the case of a taxpayer which elects
the application of this section for a taxable year, there
shall be allowed a deduction against gross income equal to 60
percent of the lesser of--
``(1) the taxpayer's qualified timber gain for such year,
or
``(2) the taxpayer's net capital gain for such year.
``(b) Qualified Timber Gain.--For purposes of this section,
the term `qualified timber gain' means, with respect to any
taxpayer for any taxable year, the excess (if any) of--
``(1) the sum of the taxpayer's gains described in
subsections (a) and (b) of section 631 for such year, over
``(2) the sum of the taxpayer's losses described in such
subsections for such year.
``(c) Special Rules for Pass-Thru Entities.--In the case of
any qualified timber gain of a pass-thru entity (as defined
in section 1(h)(10))--
``(1) the election under this section shall be made
separately by each taxpayer subject to tax on such gain, and
``(2) the Secretary may prescribe such regulations as are
appropriate to apply this section to such gain.
``(d) Termination.--No disposition of timber after December
31, 2007, shall be taken into account under subsection
(b).''.
(b) Coordination With Maximum Capital Gains Rates.--
(1) Taxpayers other than corporations.--Paragraph (2) of
section 1(h) is amended to read as follows:
``(2) Reduction of net capital gain.--For purposes of this
subsection, the net capital gain for any taxable year shall
be reduced (but not below zero) by the sum of--
``(A) the amount which the taxpayer takes into account as
investment income under section 163(d)(4)(B)(iii), and
``(B) in the case of a taxable year with respect to which
an election is in effect under section 1203, the lesser of--
``(i) the amount described in paragraph (1) of section
1203(a), or
``(ii) the amount described in paragraph (2) of such
section.''.
(2) Corporations.--Section 1201 is amended by redesignating
subsection (b) as subsection (c) and inserting after
subsection (a) the following new subsection:
``(b) Qualified Timber Gain Not Taken Into Account.--For
purposes of this section, in the case of a corporation with
respect to which an election is in effect under section 1203,
the net capital gain for any taxable year shall be reduced
(but not below zero) by the corporation's qualified timber
gain (as defined in section 1203(b)).''.
(c) Deduction Allowed Whether or Not Individual Itemizes
Other Deductions.--Subsection (a) of section 62, as amended
by this Act, is amended by inserting before the last sentence
the following new paragraph:
``(22) Qualified timber gains.--The deduction allowed by
section 1203.''.
(d) Deduction Allowed in Computing Adjusted Current
Earnings.--Subparagraph (C) of section 56(g)(4) is amended by
adding at the end the following new clause:
``(vii) Deduction for qualified timber gain.--Clause (i)
shall not apply to any deduction allowed under section
1203.''.
(e) Deduction Allowed in Computing Taxable Income of
Electing Small Business Trusts.--Subparagraph (C) of section
641(c)(2) is amended by inserting after clause (iii) the
following new clause:
``(iv) The deduction allowed under section 1203.''.
(f) Conforming Amendments.--
(1) Subparagraph (B) of section 172(d)(2) is amended to
read as follows:
``(B) the exclusion under section 1202 and the deduction
under section 1203 shall not be allowed.''.
(2) Paragraph (4) of section 642(c) is amended by striking
the first sentence and inserting the following: ``To the
extent that the amount otherwise allowable as a deduction
under this subsection consists of gain described in section
1202(a) or qualified timber gain (as defined in section
1203(b)), proper adjustment shall be made for any exclusion
allowable to the estate or trust under section 1202 and for
any deduction allowable to the estate or trust under section
1203.''.
(3) Paragraph (3) of section 643(a) is amended by striking
the last sentence and inserting the following: ``The
exclusion under section 1202 and the deduction under section
1203 shall not be taken into account.''.
(4) Subparagraph (C) of section 643(a)(6) is amended to
read as follows:
``(C) Paragraph (3) shall not apply to a foreign trust. In
the case of such a trust--
``(i) there shall be included gains from the sale or
exchange of capital assets, reduced by losses from such sales
or exchanges to the extent such losses do not exceed gains
from such sales or exchanges, and
``(ii) the deduction under section 1203 shall not be taken
into account.''.
(5) Paragraph (4) of section 691(c) is amended by inserting
``1203,'' after ``1202,''.
(6) Paragraph (2) of section 871(a) is amended by striking
``section 1202'' and inserting ``sections 1202 and 1203''.
(7) The table of sections for part I of subchapter P of
chapter 1 is amended by adding at the end the following new
item:

``Sec. 1203. Deduction for qualified timber gain.''.

(g) Effective Date.--
(1) In general.--The amendments made by this section shall
apply to taxable years ending after the date of the enactment
of this Act.
(2) Taxable years which include date of enactment.--In the
case of any taxable year which includes the date of the
enactment of this Act, for purposes of the Internal Revenue
Code of 1986, the taxpayer's qualified timber gain shall not
exceed the excess that would be described in section 1203(b)
of such

[[Page S8646]]

Code, as added by this section, if only dispositions of
timber after such date were taken into account.

SEC. 223. CREDIT TO HOLDERS OF RURAL RENAISSANCE BONDS.

(a) In General.--Subpart H of part IV of subchapter A of
chapter 1 (relating to credits against tax) is amended by
adding at the end the following new section:

``SEC. 54A. CREDIT TO HOLDERS OF RURAL RENAISSANCE BONDS.

``(a) Allowance of Credit.--In the case of a taxpayer who
holds a rural renaissance bond on a credit allowance date of
such bond, which occurs during the taxable year, there shall
be allowed as a credit against the tax imposed by this
chapter for such taxable year an amount equal to the sum of
the credits determined under subsection (b) with respect to
credit allowance dates during such year on which the taxpayer
holds such bond.
``(b) Amount of Credit.--
``(1) In general.--The amount of the credit determined
under this subsection with respect to any credit allowance
date for a rural renaissance bond is 25 percent of the annual
credit determined with respect to such bond.
``(2) Annual credit.--The annual credit determined with
respect to any rural renaissance bond is the product of--
``(A) the credit rate determined by the Secretary under
paragraph (3) for the day on which such bond was sold,
multiplied by
``(B) the outstanding face amount of the bond.
``(3) Determination.--For purposes of paragraph (2), with
respect to any rural renaissance bond, the Secretary shall
determine daily or caused to be determined daily a credit
rate which shall apply to the first day on which there is a
binding, written contract for the sale or exchange of the
bond. The credit rate for any day is the credit rate which
the Secretary or the Secretary's designee estimates will
permit the issuance of rural renaissance bonds with a
specified maturity or redemption date without discount and
without interest cost to the qualified issuer.
``(4) Credit allowance date.--For purposes of this section,
the term `credit allowance date' means--
``(A) March 15,
``(B) June 15,
``(C) September 15, and
``(D) December 15.

Such term also includes the last day on which the bond is
outstanding.
``(5) Special rule for issuance and redemption.--In the
case of a bond which is issued during the 3-month period
ending on a credit allowance date, the amount of the credit
determined under this subsection with respect to such credit
allowance date shall be a ratable portion of the credit
otherwise determined based on the portion of the 3-month
period during which the bond is outstanding. A similar rule
shall apply when the bond is redeemed or matures.
``(c) Limitation Based on Amount of Tax.--The credit
allowed under subsection (a) for any taxable year shall not
exceed the excess of--
``(1) the sum of the regular tax liability (as defined in
section 26(b)) plus the tax imposed by section 55, over
``(2) the sum of the credits allowable under this part
(other than subpart C and this section).
``(d) Rural Renaissance Bond.--For purposes of this
section--
``(1) In general.--The term `rural renaissance bond' means
any bond issued as part of an issue if--
``(A) the bond is issued by a qualified issuer,
``(B) 95 percent or more of the proceeds from the sale of
such issue are to be used for capital expenditures incurred
for 1 or more qualified projects,
``(C) the qualified issuer designates such bond for
purposes of this section and the bond is in registered form,
and
``(D) the issue meets the requirements of subsections (e)
and (h).
``(2) Qualified project; special use rules.--
``(A) In general.--The term `qualified project' means 1 or
more projects described in subparagraph (B) located in a
rural area.
``(B) Projects described.--A project described in this
subparagraph is--
``(i) a water or waste treatment project,
``(ii) an affordable housing project,
``(iii) a community facility project, including hospitals,
fire and police stations, and nursing and assisted-living
facilities,
``(iv) a value-added agriculture or renewable energy
facility project for agricultural producers or farmer-owned
entities, including any project to promote the production,
processing, or retail sale of ethanol (including fuel at
least 85 percent of the volume of which consists of ethanol),
biodiesel, animal waste, biomass, raw commodities, or wind as
a fuel,
``(v) a distance learning or telemedicine project,
``(vi) a rural utility infrastructure project, including
any electric or telephone system,
``(vii) a project to expand broadband technology,
``(viii) a rural teleworks project, and
``(ix) any project described in any preceding clause
carried out by the Delta Regional Authority.
``(C) Special rules.--For purposes of this paragraph--
``(i) any project described in subparagraph (B)(iv) for a
farmer-owned entity may be considered a qualified project if
such entity is located in a rural area, or in the case of a
farmer-owned entity the headquarters of which are located in
a nonrural area, if the project is located in a rural area,
and
``(ii) any project for a farmer-owned entity which is a
facility described in subparagraph (B)(iv) for agricultural
producers may be considered a qualified project regardless of
whether the facility is located in a rural or nonrural area.
``(3) Special use rules.--
``(A) Refinancing rules.--For purposes of paragraph (1)(B),
a qualified project may be refinanced with proceeds of a
rural renaissance bond only if the indebtedness being
refinanced (including any obligation directly or indirectly
refinanced by such indebtedness) was originally incurred
after the date of the enactment of this section.
``(B) Reimbursement.--For purposes of paragraph (1)(B), a
rural renaissance bond may be issued to reimburse a borrower
for amounts paid after the date of the enactment of this
section with respect to a qualified project, but only if--
``(i) prior to the payment of the original expenditure, the
borrower declared its intent to reimburse such expenditure
with the proceeds of a rural renaissance bond,
``(ii) not later than 60 days after payment of the original
expenditure, the qualified issuer adopts an official intent
to reimburse the original expenditure with such proceeds, and
``(iii) the reimbursement is made not later than 18 months
after the date the original expenditure is paid.
``(C) Treatment of changes in use.--For purposes of
paragraph (1)(B), the proceeds of an issue shall not be
treated as used for a qualified project to the extent that a
borrower takes any action within its control which causes
such proceeds not to be used for a qualified project. The
Secretary shall prescribe regulations specifying remedial
actions that may be taken (including conditions to taking
such remedial actions) to prevent an action described in the
preceding sentence from causing a bond to fail to be a rural
renaissance bond.
``(e) Maturity Limitations.--
``(1) Duration of term.--A bond shall not be treated as a
rural renaissance bond if the maturity of such bond exceeds
the maximum term determined by the Secretary under paragraph
(2) with respect to such bond.
``(2) Maximum term.--During each calendar month, the
Secretary shall determine the maximum term permitted under
this paragraph for bonds issued during the following calendar
month. Such maximum term shall be the term which the
Secretary estimates will result in the present value of the
obligation to repay the principal on the bond being equal to
50 percent of the face amount of such bond. Such present
value shall be determined without regard to the requirements
of paragraph (3) and using as a discount rate the average
annual interest rate of tax-exempt obligations having a term
of 10 years or more which are issued during the month. If the
term as so determined is not a multiple of a whole year, such
term shall be rounded to the next highest whole year.
``(3) Ratable principal amortization required.--A bond
shall not be treated as a rural renaissance bond unless it is
part of an issue which provides for an equal amount of
principal to be paid by the qualified issuer during each
calendar year that the issue is outstanding.
``(f) Limitation on Amount of Bonds Designated.--
``(1) National limitation.--There is a rural renaissance
bond limitation of $200,000,000.
``(2) Allocation by secretary.--The Secretary shall
allocate the amount described in paragraph (1) among
qualified projects in such manner as the Secretary determines
appropriate.
``(g) Credit Included in Gross Income.--Gross income
includes the amount of the credit allowed to the taxpayer
under this section (determined without regard to subsection
(c)) and the amount so included shall be treated as interest
income.
``(h) Special Rules Relating to Expenditures.--
``(1) In general.--An issue shall be treated as meeting the
requirements of this subsection if, as of the date of
issuance, the qualified issuer reasonably expects--
``(A) at least 95 percent of the proceeds from the sale of
the issue are to be spent for 1 or more qualified projects
within the 5-year period beginning on the date of issuance of
the rural renaissance bond,
``(B) a binding commitment with a third party to spend at
least 10 percent of the proceeds from the sale of the issue
will be incurred within the 6-month period beginning on the
date of issuance of the rural renaissance bond or, in the
case of a rural renaissance bond, the proceeds of which are
to be loaned to 2 or more borrowers, such binding commitment
will be incurred within the 6-month period beginning on the
date of the loan of such proceeds to a borrower, and
``(C) such projects will be completed with due diligence
and the proceeds from the sale of the issue will be spent
with due diligence.
``(2) Extension of period.--Upon submission of a request
prior to the expiration of the period described in paragraph
(1)(A), the Secretary may extend such period if the qualified
issuer establishes that the failure to satisfy the 5-year
requirement is due to reasonable cause and the related
projects will continue to proceed with due diligence.
``(3) Failure to spend required amount of bond proceeds
within 5 years.--To the extent that less than 95 percent of
the proceeds of such issue are expended by the close of the

[[Page S8647]]

5-year period beginning on the date of issuance (or if an
extension has been obtained under paragraph (2), by the close
of the extended period), the qualified issuer shall redeem
all of the nonqualified bonds within 90 days after the end of
such period. For purposes of this paragraph, the amount of
the nonqualified bonds required to be redeemed shall be
determined in the same manner as under section 142.
``(i) Special Rules Relating to Arbitrage.--A bond which is
part of an issue shall not be treated as a rural renaissance
bond unless, with respect to the issue of which the bond is a
part, the qualified issuer satisfies the arbitrage
requirements of section 148 with respect to proceeds of the
issue.
``(j) Qualified Issuer.--For purposes of this section--
``(1) In general.--The term `qualified issuer' means any
not-for-profit cooperative lender which has as of the date of
the enactment of this section received a guarantee under
section 306 of the Rural Electrification Act and which meets
the requirement of paragraph (2).
``(2) User fee requirement.--The requirement of this
paragraph is met if the issuer of any rural renaissance bond
makes grants for qualified projects as defined under
subsection (d)(2) on a semi-annual basis every year that such
bond is outstanding in an annual amount equal to one-half of
the rate on United States Treasury Bills of the same maturity
multiplied by the outstanding principal balance of rural
renaissance bonds issued by such issuer.
``(k) Special Rules Relating to Pool Bonds.--No portion of
a pooled financing bond may be allocable to a loan unless the
borrower has entered into a written loan commitment for such
portion prior to the issue date of such issue.
``(l) Other Definitions and Special Rules.--For purposes of
this section--
``(1) Bond.--The term `bond' includes any obligation.
``(2) Pooled financing bond.--The term `pooled financing
bond' shall have the meaning given such term by section
149(f)(4)(A).
``(3) Rural area.--The term `rural area' means any area
other than--
``(A) a city or town which has a population of greater than
50,000 inhabitants, or
``(B) the urbanized area contiguous and adjacent to such a
city or town.
``(4) Partnership; s corporation; and other pass-thru
entities.--
``(A) In general.--Under regulations prescribed by the
Secretary, in the case of a partnership, trust, S
corporation, or other pass-thru entity, rules similar to the
rules of section 41(g) shall apply with respect to the credit
allowable under subsection (a).
``(B) No basis adjustment.--In the case of a bond held by a
partnership or an S corporation, rules similar to the rules
under section 1397E(l) shall apply.
``(5) Bonds held by regulated investment companies.--If any
rural renaissance bond is held by a regulated investment
company, the credit determined under subsection (a) shall be
allowed to shareholders of such company under procedures
prescribed by the Secretary.
``(6) Reporting.--Issuers of rural renaissance bonds shall
submit reports similar to the reports required under section
149(e).''.
(b) Reporting.--Subsection (d) of section 6049 (relating to
returns regarding payments of interest) is amended by adding
at the end the following new paragraph:
``(9) Reporting of credit on rural renaissance bonds.--
``(A) In general.--For purposes of subsection (a), the term
`interest' includes amounts includible in gross income under
section 54A(f) and such amounts shall be treated as paid on
the credit allowance date (as defined in section 54A(b)(4)).
``(B) Reporting to corporations, etc.--Except as otherwise
provided in regulations, in the case of any interest
described in subparagraph (A), subsection (b)(4) shall be
applied without regard to subparagraphs (A), (H), (I), (J),
(K), and (L)(i) of such subsection.
``(C) Regulatory authority.--The Secretary may prescribe
such regulations as are necessary or appropriate to carry out
the purposes of this paragraph, including regulations which
require more frequent or more detailed reporting.''.
(c) Conforming Amendments.--
(1) The table of sections for subpart H of part IV of
subchapter A of chapter 1 is amended by adding at the end the
following new item:

``Sec. 54A. Credit to holders of rural renaissance bonds.''.

(2) Section 54(c)(2) is amended by inserting ``, section
54A,'' after ``subpart C''.
(3) Section 1400N(l)(3)(B) is amended by inserting ``,
section 54A,'' after ``subpart C''.
(d) Issuance of Regulations.--The Secretary of Treasury
shall issue regulations required under section 54A of the
Internal Revenue Code of 1986 (as added by this section) not
later than 120 days after the date of the enactment of this
Act.
(e) Effective Date.--The amendments made by this section
shall apply to bonds issued after the date of the enactment
of this Act and before January 1, 2010.

SEC. 224. RESTORATION OF DEDUCTION FOR TRAVEL EXPENSES OF
SPOUSE, ETC. ACCOMPANYING TAXPAYER ON BUSINESS
TRAVEL.

(a) In General.--Subsection (m) of section 274 (relating to
additional limitations on travel expenses) is amended by
adding at the end the following new paragraph:
``(4) Termination.--Paragraph (3) shall not apply to any
expense paid or incurred after the date of the enactment of
this paragraph and before January 1, 2008.''.
(b) Effective Date.--The amendment made by this section
shall apply to amounts paid or incurred after the date of the
enactment of this Act.

SEC. 225. TECHNICAL CORRECTIONS.

(a) Technical Correction Relating to Look-Through Treatment
of Payments Between Related Controlled Foreign Corporations
Under the Foreign Personal Holding Company Rules.--
(1) In general.--
(A) The first sentence of section 954(c)(6)(A), as amended
by section 103(b) of the Tax Increase Prevention and
Reconciliation Act of 2005, is amended by striking ``which is
not subpart F income'' and inserting ``which is neither
subpart F income nor income treated as effectively connected
with the conduct of a trade or business in the United
States''.
(B) Section 954(c)(6)(A), as so amended, is amended by
striking the last sentence and inserting the following: ``The
Secretary shall prescribe such regulations as may be
necessary or appropriate to carry out this paragraph,
including such regulations as may be necessary or appropriate
to prevent the abuse of the purposes of this paragraph.''
(2) Effective date.--The amendments made by this subsection
shall take effect as if included in section 103(b) of the Tax
Increase Prevention and Reconciliation Act of 2005.
(b) Technical Correction Regarding Authority to Exercise
Reasonable Cause and Good Faith Exception.--
(1) In general.--Section 903(d)(2)(B)(iii) of the American
Jobs Creation Act of 2004, as amended by section 303(a) of
the Gulf Opportunity Zone Act of 2005, is amended by
inserting ``or the Secretary's delegate'' after ``the
Secretary of the Treasury''.
(2) Effective date.--The amendment made by this subsection
shall take effect as if included in the provisions of the
American Jobs Creation Act of 2004 to which it relates.

TITLE III--SURFACE MINING CONTROL AND RECLAMATION ACT AMENDMENTS OF
2006

SEC. 301. SHORT TITLE.

This title may be cited as the ``Surface Mining Control and
Reclamation Act Amendments of 2006''.

Subtitle A--Mining Control and Reclamation

SEC. 311. ABANDONED MINE RECLAMATION FUND AND PURPOSES.

(a) In General.--Section 401 of the Surface Mining Control
and Reclamation Act of 1977 (30 U.S.C. 1231) is amended--
(1) in subsection (c)--
(A) by striking paragraphs (2) and (6); and
(B) by redesignating paragraphs (3), (4), and (5) and
paragraphs (7) through (13) as paragraphs (2) through (11),
respectively;
(2) by striking subsection (d) and inserting the following:
``(d) Availability of Moneys; No Fiscal Year Limitation.--
``(1) In general.--Moneys from the fund for expenditures
under subparagraphs (A) through (D) of section 402(g)(3)
shall be available only when appropriated for those
subparagraphs.
``(2) No fiscal year limitation.--Appropriations described
in paragraph (1) shall be made without fiscal year
limitation.
``(3) Other purposes.--Moneys from the fund shall be
available for all other purposes of this title without prior
appropriation as provided in subsection (f).'';
(3) in subsection (e)--
(A) in the second sentence, by striking ``the needs of such
fund'' and inserting ``achieving the purposes of the
transfers under section 402(h)''; and
(B) in the third sentence, by inserting before the period
the following: ``for the purpose of the transfers under
section 402(h)''; and
(4) by adding at the end the following:
``(f) General Limitation on Obligation Authority.--
``(1) In general.--From amounts deposited into the fund
under subsection (b), the Secretary shall distribute during
each fiscal year beginning after September 30, 2007, an
amount determined under paragraph (2).
``(2) Amounts.--
``(A) For fiscal years 2008 through 2022.--For each of
fiscal years 2008 through 2022, the amount distributed by the
Secretary under this subsection shall be equal to--
``(i) the amounts deposited into the fund under paragraphs
(1), (2), and (4) of subsection (b) for the preceding fiscal
year that were allocated under paragraphs (1) and (5) of
section 402(g); plus
``(ii) the amount needed for the adjustment under section
402(g)(8) for the current fiscal year.
``(B) Fiscal years 2023 and thereafter.--For fiscal year
2023 and each fiscal year thereafter, to the extent that
funds are available, the Secretary shall distribute an amount
equal to the amount distributed under subparagraph (A) during
fiscal year 2022.
``(3) Distribution.--
``(A) In general.--Except as provided in subparagraph (B),
for each fiscal year, of the amount to be distributed to
States and Indian tribes pursuant to paragraph (2), the
Secretary shall distribute--
``(i) the amounts allocated under paragraph (1) of section
402(g), the amounts allocated under paragraph (5) of section
402(g), and any amount reallocated under section

[[Page S8648]]

411(h)(3) in accordance with section 411(h)(2), for grants to
States and Indian tribes under section 402(g)(5); and
``(ii) the amounts allocated under section 402(g)(8).
``(B) Exclusion.--Beginning on October 1, 2007, certified
States shall be ineligible to receive amounts under section
402(g)(1).
``(4) Availability.--Amounts in the fund available to the
Secretary for obligation under this subsection shall be
available until expended.
``(5) Addition.--
``(A) In general.--Subject to subparagraph (B), the amount
distributed under this subsection for each fiscal year shall
be in addition to the amount appropriated from the fund
during the fiscal year.
``(B) Exceptions.--Notwithstanding paragraph (3), the
amount distributed under this subsection for the first 4
fiscal years beginning on and after October 1, 2007, shall be
equal to the following percentage of the amount otherwise
required to be distributed:
``(i) 50 percent in fiscal year 2008.
``(ii) 50 percent in fiscal year 2009.
``(iii) 75 percent in fiscal year 2010.
``(iv) 75 percent in fiscal year 2011.''.
(b) Conforming Amendment.--Section 712(b) of the Surface
Mining Control and Reclamation Act of 1977 (30 U.S.C.
1302(b)) is amended by striking ``section 401(c)(11)'' and
inserting ``section 401(c)(9)''.

SEC. 312. RECLAMATION FEE.

(a) Amounts.--
(1) Fiscal years 2008-2012.--Effective October 1, 2007,
section 402(a) of the Surface Mining Control and Reclamation
Act of 1977 (30 U.S.C. 1232(a)) is amended--
(A) by striking ``35'' and inserting ``31.5'';
(B) by striking ``15'' and inserting ``13.5''; and
(C) by striking ``10 cents'' and inserting ``9 cents''.
(2) Fiscal years 2013-2021.--Effective October 1, 2012,
section 402(a) of the Surface Mining Control and Reclamation
Act of 1977 (30 U.S.C. 1232(a)) (as amended by paragraph (1))
is amended--
(A) by striking ``31.5'' and inserting ``28'';
(B) by striking ``13.5'' and inserting ``12''; and
(C) by striking ``9 cents'' and inserting ``8 cents''.
(b) Duration.--Effective September 30, 2007, section 402(b)
of the Surface Mining Control and Reclamation Act of 1977 (30
U.S.C. 1232(b)) (as amended by section 7007 of the Emergency
Supplemental Appropriations Act for Defense, the Global War
on Terror, and Hurricane Recovery, 2006 (Public Law 109-234;
120 Stat. 484)) is amended by striking ``September 30, 2007''
and all that follows through the end of the sentence and
inserting ``September 30, 2021.''.
(c) Allocation of Funds.--Section 402(g) of the Surface
Mining Control and Reclamation Act of 1977 (30 U.S.C.
1232(g)) is amended--
(1) in paragraph (1)(D)--
(A) by inserting ``(except for grants awarded during fiscal
years 2008, 2009, and 2010 to the extent not expended within
5 years)'' after ``this paragraph''; and
(B) by striking ``in any area under paragraph (2), (3),
(4), or (5)'' and inserting ``under paragraph (5)'';
(2) by striking paragraph (2) and inserting:
``(2) In making the grants referred to in paragraph (1)(C)
and the grants referred to in paragraph (5), the Secretary
shall ensure strict compliance by the States and Indian
tribes with the priorities described in section 403(a) until
a certification is made under section 411(a).'';
(3) in paragraph (3)--
(A) in the matter preceding subparagraph (A), by striking
``paragraphs (2) and'' and inserting ``paragraph'';
(B) in subparagraph (A), by striking ``401(c)(11)'' and
inserting ``401(c)(9)''; and
(C) by adding at the end the following:
``(E) For the purpose of paragraph (8).'';
(4) in paragraph (5)--
(A) by inserting ``(A)'' after ``(5)'';
(B) in the first sentence, by striking ``40'' and inserting
``60'';
(C) in the last sentence, by striking ``Funds allocated or
expended by the Secretary under paragraphs (2), (3), or (4)''
and inserting ``Funds made available under paragraph (3) or
(4)''; and
(D) by adding at the end the following:
``(B) Any amount that is reallocated and available under
section 411(h)(3) shall be in addition to amounts that are
allocated under subparagraph (A).''; and
(5) by striking paragraphs (6) through (8) and inserting
the following:
``(6)(A) Any State with an approved abandoned mine
reclamation program pursuant to section 405 may receive and
retain, without regard to the 3-year limitation referred to
in paragraph (1)(D), up to 30 percent of the total of the
grants made annually to the State under paragraphs (1) and
(5) if those amounts are deposited into an acid mine drainage
abatement and treatment fund established under State law,
from which amounts (together with all interest earned on the
amounts) are expended by the State for the abatement of the
causes and the treatment of the effects of acid mine drainage
in a comprehensive manner within qualified hydrologic units
affected by coal mining practices.
``(B) In this paragraph, the term `qualified hydrologic
unit' means a hydrologic unit--
``(i) in which the water quality has been significantly
affected by acid mine drainage from coal mining practices in
a manner that adversely impacts biological resources; and
``(ii) that contains land and water that are--
``(I) eligible pursuant to section 404 and include any of
the priorities described in section 403(a); and
``(II) the subject of expenditures by the State from the
forfeiture of bonds required under section 509 or from other
States sources to abate and treat acid mine drainage.
``(7) In complying with the priorities described in section
403(a), any State or Indian tribe may use amounts available
in grants made annually to the State or tribe under
paragraphs (1) and (5) for the reclamation of eligible land
and water described in section 403(a)(3) before the
completion of reclamation projects under paragraphs (1) and
(2) of section 403(a) only if the expenditure of funds for
the reclamation is done in conjunction with the expenditure
before, on, or after the date of enactment of the Surface
Mining Control and Reclamation Act Amendments of 2006 of
funds for reclamation projects under paragraphs (1) and (2)
of section 403(a).
``(8)(A) In making funds available under this title, the
Secretary shall ensure that the grant awards total not less
than $3,000,000 annually to each State and each Indian tribe
having an approved abandoned mine reclamation program
pursuant to section 405 and eligible land and water pursuant
to section 404, so long as an allocation of funds to the
State or tribe is necessary to achieve the priorities stated
in paragraphs (1) and (2) of section 403(a).
``(B) Notwithstanding any other provision of law, this
paragraph applies to the States of Tennessee and Missouri.''.
(d) Transfers of Interest Earned by Abandoned Mine
Reclamation Fund.--Section 402 of the Surface Mining Control
and Reclamation Act of 1977 (30 U.S.C. 1232) is amended by
striking subsection (h) and inserting the following:
``(h) Transfers of Interest Earned by Fund.--
``(1) In general.--
``(A) Transfers to combined benefit fund.--As soon as
practicable after the beginning of fiscal year 2007 and each
fiscal year thereafter, and before making any allocation with
respect to the fiscal year under subsection (g), the
Secretary shall use an amount not to exceed the amount of
interest that the Secretary estimates will be earned and paid
to the fund during the fiscal year to transfer to the
Combined Benefit Fund such amounts as are estimated by the
trustees of such Fund to offset the amount of any deficit in
net assets in the Combined Benefit Fund as of October 1,
2006, and to make the transfer described in paragraph (2)(A).
``(B) Transfers to 1992 and 1993 plans.--As soon as
practicable after the beginning of fiscal year 2008 and each
fiscal year thereafter, and before making any allocation with
respect to the fiscal year under subsection (g), the
Secretary shall use an amount not to exceed the amount of
interest that the Secretary estimates will be earned and paid
to the fund during the fiscal year (reduced by the amount
used under subparagraph (A)) to make the transfers described
in paragraphs (2)(B) and (2)(C).
``(2) Transfers described.--The transfers referred to in
paragraph (1) are the following:
``(A) United mine workers of america combined benefit
fund.--A transfer to the United Mine Workers of America
Combined Benefit Fund equal to the amount that the trustees
of the Combined Benefit Fund estimate will be expended from
the fund for the fiscal year in which the transfer is made,
reduced by--
``(i) the amount the trustees of the Combined Benefit Fund
estimate the Combined Benefit Fund will receive during the
fiscal year in--

``(I) required premiums; and
``(II) payments paid by Federal agencies in connection with
benefits provided by the Combined Benefit Fund; and

``(ii) the amount the trustees of the Combined Benefit Fund
estimate will be expended during the fiscal year to provide
health benefits to beneficiaries who are unassigned
beneficiaries solely as a result of the application of
section 9706(h)(1) of the Internal Revenue Code of 1986, but
only to the extent that such amount does not exceed the
amounts described in subsection (i)(1)(A) that the Secretary
estimates will be available to pay such estimated
expenditures.
``(B) United mine workers of america 1992 benefit plan.--A
transfer to the United Mine Workers of America 1992 Benefit
Plan, in an amount equal to the difference between--
``(i) the amount that the trustees of the 1992 UMWA Benefit
Plan estimate will be expended from the 1992 UMWA Benefit
Plan during the next calendar year to provide the benefits
required by the 1992 UMWA Benefit Plan on the date of
enactment of this subparagraph; minus
``(ii) the amount that the trustees of the 1992 UMWA
Benefit Plan estimate the 1992 UMWA Benefit Plan will receive
during the next calendar year in--

``(I) required monthly per beneficiary premiums, including
the amount of any security provided to the 1992 UMWA Benefit
Plan that is available for use in the provision of benefits;
and
``(II) payments paid by Federal agencies in connection with
benefits provided by the 1992 UMWA benefit plan.

``(C) Multiemployer health benefit plan.--A transfer to the
Multiemployer

[[Page S8649]]

Health Benefit Plan established after July 20, 1992, by the
parties that are the settlors of the 1992 UMWA Benefit Plan
referred to in subparagraph (B) (referred to in this
subparagraph and subparagraph (D) as `the Plan'), in an
amount equal to the excess (if any) of--
``(i) the amount that the trustees of the Plan estimate
will be expended from the Plan during the next calendar year,
to provide benefits no greater than those provided by the
Plan as of December 31, 2006; over
``(ii) the amount that the trustees estimated the Plan will
receive during the next calendar year in payments paid by
Federal agencies in connection with benefits provided by the
Plan.

Such excess shall be calculated by taking into account only
those beneficiaries actually enrolled in the Plan as of
December 31, 2006, who are eligible to receive benefits under
the Plan on the first day of the calendar year for which the
transfer is made.
``(D) Individuals considered enrolled.--For purposes of
subparagraph (C), any individual who was eligible to receive
benefits from the Plan as of the date of enactment of this
subsection, even though benefits were being provided to the
individual pursuant to a settlement agreement approved by
order of a bankruptcy court entered on or before September
30, 2004, will be considered to be actually enrolled in the
Plan and shall receive benefits from the Plan beginning on
December 31, 2006.
``(3) Adjustment.--If, for any fiscal year, the amount of a
transfer under subparagraph (A), (B), or (C) of paragraph (2)
is more or less than the amount required to be transferred
under that subparagraph, the Secretary shall appropriately
adjust the amount transferred under that subparagraph for the
next fiscal year.
``(4) Additional amounts.--
``(A) Previously credited interest.--Notwithstanding any
other provision of law, any interest credited to the fund
that has not previously been transferred to the Combined
Benefit Fund referred to in paragraph (2)(A) under this
section--
``(i) shall be held in reserve by the Secretary until such
time as necessary to make the payments under subparagraphs
(A) and (B) of subsection (i)(1), as described in clause
(ii); and
``(ii) in the event that the amounts described in
subsection (i)(1) are insufficient to make the maximum
payments described in subparagraphs (A) and (B) of subsection
(i)(1), shall be used by the Secretary to supplement the
payments so that the maximum amount permitted under those
paragraphs is paid.
``(B) Previously allocated amounts.--All amounts allocated
under subsection (g)(2) before the date of enactment of this
subparagraph for the program described in section 406, but
not appropriated before that date, shall be available to the
Secretary to make the transfers described in paragraph (2).
``(C) Adequacy of previously credited interest.--The
Secretary shall--
``(i) consult with the trustees of the plans described in
paragraph (2) at reasonable intervals; and
``(ii) notify Congress if a determination is made that the
amounts held in reserve under subparagraph (A) are
insufficient to meet future requirements under subparagraph
(A)(ii).
``(D) Additional reserve amounts.--In addition to amounts
held in reserve under subparagraph (A), there is authorized
to be appropriated such sums as may be necessary for transfer
to the fund to carry out the purposes of subparagraph
(A)(ii).
``(E) Inapplicability of cap.--The limitation described in
subsection (i)(3)(A) shall not apply to payments made from
the reserve fund under this paragraph.
``(5) Limitations.--
``(A) Availability of funds for next fiscal year.--The
Secretary may make transfers under subparagraphs (B) and (C)
of paragraph (2) for a calendar year only if the Secretary
determines, using actuarial projections provided by the
trustees of the Combined Benefit Fund referred to in
paragraph (2)(A), that amounts will be available under
paragraph (1), after the transfer, for the next fiscal year
for making the transfer under paragraph (2)(A).
``(B) Rate of contributions of obligors.--
``(i) In general.--

``(I) Rate.--A transfer under paragraph (2)(C) shall not be
made for a calendar year unless the persons that are
obligated to contribute to the plan referred to in paragraph
(2)(C) on the date of the transfer are obligated to make the
contributions at rates that are no less than those in effect
on the date which is 30 days before the date of enactment of
this subsection.
``(II) Application.--The contributions described in
subclause (I) shall be applied first to the provision of
benefits to those plan beneficiaries who are not described in
paragraph (2)(C)(ii).

``(ii) Initial contributions.--

``(I) In general.--From the date of enactment of the
Surface Mining Control and Reclamation Act Amendments of 2006
through December 31, 2010, the persons that, on the date of
enactment of that Act, are obligated to contribute to the
plan referred to in paragraph (2)(C) shall be obligated,
collectively, to make contributions equal to the amount
described in paragraph (2)(C), less the amount actually
transferred due to the operation of subparagraph (C).
``(II) First calendar year.--Calendar year 2006 is the
first calendar year for which contributions are required
under this clause.
``(III) Amount of contribution for 2006.--Except as
provided in subclause (IV), the amount described in paragraph
(2)(C) for calendar year 2006 shall be calculated as if
paragraph (2)(C) had been in effect during 2005.
``(IV) Limitation.--The contributions required under this
clause for calendar year 2006 shall not exceed the amount
necessary for solvency of the plan described in paragraph
(2)(C), measured as of December 31, 2006 and taking into
account all assets held by the plan as of that date.

``(iii) Division.--The collective annual contribution
obligation required under clause (ii) shall be divided among
the persons subject to the obligation, and applied uniformly,
based on the hours worked for which contributions referred to
in clause (i) would be owed.
``(C) Phase-in of transfers.--For each of calendar years
2008 through 2010, the transfers required under subparagraphs
(B) and (C) of paragraph (2) shall equal the following
amounts:
``(i) For calendar year 2008, the Secretary shall make
transfers equal to 25 percent of the amounts that would
otherwise be required under subparagraphs (B) and (C) of
paragraph (2).
``(ii) For calendar year 2009, the Secretary shall make
transfers equal to 50 percent of the amounts that would
otherwise be required under subparagraphs (B) and (C) of
paragraph (2).
``(iii) For calendar year 2010, the Secretary shall make
transfers equal to 75 percent of the amounts that would
otherwise be required under subparagraphs (B) and (C) of
paragraph (2).
``(i) Funding.--
``(1) In general.--Subject to paragraph (3), out of any
funds in the Treasury not otherwise appropriated, the
Secretary of the Treasury shall transfer to the plans
described in subsection (h)(2) such sums as are necessary to
pay the following amounts:
``(A) To the Combined Fund (as defined in section
9701(a)(5) of the Internal Revenue Code of 1986 and referred
to in this paragraph as the `Combined Fund'), the amount that
the trustees of the Combined Fund estimate will be expended
from premium accounts maintained by the Combined Fund for the
fiscal year to provide benefits for beneficiaries who are
unassigned beneficiaries solely as a result of the
application of section 9706(h)(1) of the Internal Revenue
Code of 1986, subject to the following limitations:
``(i) For fiscal year 2008, the amount paid under this
subparagraph shall equal--

``(I) the amount described in subparagraph (A); minus
``(II) the amounts required under section 9706(h)(3)(A) of
the Internal Revenue Code of 1986.

``(ii) For fiscal year 2009, the amount paid under this
subparagraph shall equal--

``(I) the amount described in subparagraph (A); minus
``(II) the amounts required under section 9706(h)(3)(B) of
the Internal Revenue Code of 1986.

``(iii) For fiscal year 2010, the amount paid under this
subparagraph shall equal--

``(I) the amount described in subparagraph (A); minus
``(II) the amounts required under section 9706(h)(3)(C) of
the Internal Revenue Code of 1986.

``(B) On certification by the trustees of any plan
described in subsection (h)(2) that the amount available for
transfer by the Secretary pursuant to this section
(determined after application of any limitation under
subsection (h)(5)) is less than the amount required to be
transferred, to the plan the amount necessary to meet the
requirement of subsection (h)(2).
``(C) To the Combined Fund, $9,000,000 on October 1, 2007,
$9,000,000 on October 1, 2008, and $9,000,000 on October 1,
2009 (which amounts shall not be exceeded) to provide a
refund of any premium (as described in section 9704(a) of the
Internal Revenue Code of 1986) paid on or before September 7,
2000, to the Combined Fund, plus interest on the premium
calculated at the rate of 7.5 percent per year, on a
proportional basis and to be paid not later than 60 days
after the date on which each payment is received by the
Combined Fund, to those signatory operators (to the extent
that the Combined Fund has not previously returned the
premium amounts to the operators), or any related persons to
the operators (as defined in section 9701(c) of the Internal
Revenue Code of 1986), or their heirs, successors, or assigns
who have been denied the refunds as the result of final
judgments or settlements if--
``(i) prior to the date of enactment of this paragraph, the
signatory operator (or any related person to the operator)--

``(I) had all of its beneficiary assignments made under
section 9706 of the Internal Revenue Code of 1986 voided by
the Commissioner of the Social Security Administration; and
``(II) was subject to a final judgment or final settlement
of litigation adverse to a claim by the operator that the
assignment of beneficiaries under section 9706 of the
Internal Revenue Code of 1986 was unconstitutional as applied
to the operator; and

``(ii) on or before September 7, 2000, the signatory
operator (or any related person to the operator) had paid to
the Combined Fund any premium amount that had not been
refunded.
``(2) Payments to states and indian tribes.--Subject to
paragraph (3), out of any

[[Page S8650]]

funds in the Treasury not otherwise appropriated, the
Secretary of the Treasury shall transfer to the Secretary of
the Interior for distribution to States and Indian tribes
such sums as are necessary to pay amounts described in
paragraphs (1)(A) and (2)(A) of section 411(h).
``(3) Limitations.--
``(A) Cap.--The total amount transferred under this
subsection for any fiscal year shall not exceed $490,000,000.
``(B) Insufficient amounts.--In a case in which the amount
required to be transferred without regard to this paragraph
exceeds the maximum annual limitation in subparagraph (A),
the Secretary shall adjust the transfers of funds so that--
``(i) each transfer for the fiscal year is a percentage of
the amount described;
``(ii) the amount is determined without regard to
subsection (h)(5)(A); and
``(iii) the percentage transferred is the same for all
transfers made under this subsection for the fiscal year.
``(4) Availability of funds.--Funds shall be transferred
under paragraph (1) and (2) beginning in fiscal year 2008 and
each fiscal year thereafter, and shall remain available until
expended.''.

SEC. 313. OBJECTIVES OF FUND.

Section 403 of the Surface Mining Control and Reclamation
Act of 1977 (30 U.S.C. 1233) is amended--
(1) in subsection (a)--
(A) in paragraph (1)--
(i) by striking ``(1) the protection'' and inserting the
following:
``(1)(A) the protection;'';
(ii) in subparagraph (A) (as designated by clause (i)), by
striking ``general welfare,''; and
(iii) by adding at the end the following:
``(B) the restoration of land and water resources and the
environment that--
``(i) have been degraded by the adverse effects of coal
mining practices; and
``(ii) are adjacent to a site that has been or will be
remediated under subparagraph (A);'';
(B) in paragraph (2)--
(i) by striking ``(2) the protection'' and inserting the
following:
``(2)(A) the protection'';
(ii) in subparagraph (A) (as designated by clause (i), by
striking ``health, safety, and general welfare'' and
inserting ``health and safety''; and
(iii) by adding at the end the following:
``(B) the restoration of land and water resources and the
environment that--
``(i) have been degraded by the adverse effects of coal
mining practices; and
``(ii) are adjacent to a site that has been or will be
remediated under subparagraph (A); and'';
(C) in paragraph (3), by striking the semicolon at the end
and inserting a period; and
(D) by striking paragraphs (4) and (5);
(2) in subsection (b)--
(A) by striking the subsection heading and inserting
``Water Supply Restoration.--''; and
(B) in paragraph (1), by striking ``up to 30 percent of
the''; and
(3) in the second sentence of subsection (c), by inserting
``, subject to the approval of the Secretary,'' after
``amendments''.

SEC. 314. RECLAMATION OF RURAL LAND.

(a) Administration.--Section 406(h) of the Surface Mining
Control and Reclamation Act of 1977 (30 U.S.C. 1236(h)) is
amended by striking ``Soil Conservation Service'' and
inserting ``Natural Resources Conservation Service''.
(b) Authorization of Appropriations for Carrying Out Rural
Land Reclamation.--Section 406 of the Surface Mining Control
and Reclamation Act of 1977 (30 U.S.C. 1236) is amended by
adding at the end the following:
``(i) There are authorized to be appropriated to the
Secretary of Agriculture, from amounts in the Treasury other
than amounts in the fund, such sums as may be necessary to
carry out this section.''.

SEC. 315. LIENS.

Section 408(a) of the Surface Mining Control and
Reclamation Act of 1977 (30 U.S.C. 1238) is amended in the
last sentence by striking ``who owned the surface prior to
May 2, 1977, and''.

SEC. 316. CERTIFICATION.

Section 411 of the Surface Mining Control and Reclamation
Act of 1977 (30 U.S.C. 1240a) is amended--
(1) in subsection (a)--
(A) by inserting ``(1)'' before the first sentence; and
(B) by adding at the end the following:
``(2)(A) The Secretary may, on the initiative of the
Secretary, make the certification referred to in paragraph
(1) on behalf of any State or Indian tribe referred to in
paragraph (1) if on the basis of the inventory referred to in
section 403(c) all reclamation projects relating to the
priorities described in section 403(a) for eligible land and
water pursuant to section 404 in the State or tribe have been
completed.
``(B) The Secretary shall only make the certification after
notice in the Federal Register and opportunity for public
comment.''; and
(2) by adding at the end the following:
``(h) Payments to States and Indian Tribes.--
``(1) In general.--
``(A) Payments.--
``(i) In general.--Notwithstanding section 401(f)(3)(B),
from funds referred to in section 402(i)(2), the Secretary
shall make payments to States or Indian tribes for the amount
due for the aggregate unappropriated amount allocated to the
State or Indian tribe under subparagraph (A) or (B) of
section 402(g)(1).
``(ii) Conversion as equivalent payments.--Amounts
allocated under subparagraphs (A) or (B) of section 402(g)(1)
shall be reallocated to the allocation established in section
402(g)(5) in amounts equivalent to payments made to States or
Indian tribes under this paragraph.
``(B) Amount due.--In this paragraph, the term `amount due'
means the unappropriated amount allocated to a State or
Indian tribe before October 1, 2007, under subparagraph (A)
or (B) of section 402(g)(1).
``(C) Schedule.--Payments under subparagraph (A) shall be
made in 7 equal annual installments, beginning with fiscal
year 2008.
``(D) Use of funds.--
``(i) Certified states and indian tribes.--A State or
Indian tribe that makes a certification under subsection (a)
in which the Secretary concurs shall use any amounts provided
under this paragraph for the purposes established by the
State legislature or tribal council of the Indian tribe, with
priority given for addressing the impacts of mineral
development.
``(ii) Uncertified states and indian tribes.--A State or
Indian tribe that has not made a certification under
subsection (a) in which the Secretary has concurred shall use
any amounts provided under this paragraph for the purposes
described in section 403.
``(2) Subsequent state and indian tribe share for certified
states and indian tribes.--
``(A) In general.--Notwithstanding section 401(f)(3)(B),
from funds referred to in section 402(i)(2), the Secretary
shall pay to each certified State or Indian tribe an amount
equal to the sum of the aggregate unappropriated amount
allocated on or after October 1, 2007, to the certified State
or Indian tribe under subparagraph (A) or (B) of section
402(g)(1).
``(B) Certified state or indian tribe defined.--In this
paragraph the term `certified State or Indian tribe' means a
State or Indian tribe for which a certification is made under
subsection (a) in which the Secretary concurs.
``(3) Manner of payment.--
``(A) In general.--Subject to subparagraph (B), payments to
States or Indian tribes under this subsection shall be made
without regard to any limitation in section 401(d) and
concurrently with payments to States under that section.
``(B) Initial payments.--The first 3 payments made to any
State or Indian tribe shall be reduced to 25 percent, 50
percent, and 75 percent, respectively, of the amounts
otherwise required under paragraph (2)(A).
``(C) Installments.--Amounts withheld from the first 3
annual installments as provided under subparagraph (B) shall
be paid in 2 equal annual installments beginning with fiscal
year 2018.
``(4) Reallocation.--
``(A) In general.--The amount allocated to any State or
Indian tribe under subparagraph (A) or (B) of section
402(g)(1) that is paid to the State or Indian tribe as a
result of a payment under paragraph (1) or (2) shall be
reallocated and available for grants under section 402(g)(5).
``(B) Allocation.--The grants shall be allocated based on
the amount of coal historically produced before August 3,
1977, in the same manner as under section 402(g)(5).''.

SEC. 317. REMINING INCENTIVES.

Title IV of the Surface Mining Control and Reclamation Act
of 1977 (30 U.S.C. 1231 et seq.) is amended by adding at the
following:

``SEC. 415. REMINING INCENTIVES.

``(a) In General.--Notwithstanding any other provision of
this Act, the Secretary may, after opportunity for public
comment, promulgate regulations that describe conditions
under which amounts in the fund may be used to provide
incentives to promote remining of eligible land under section
404 in a manner that leverages the use of amounts from the
fund to achieve more reclamation with respect to the eligible
land than would be achieved without the incentives.
``(b) Requirements.--Any regulations promulgated under
subsection (a) shall specify that the incentives shall apply
only if the Secretary determines, with the concurrence of the
State regulatory authority referred to in title V, that,
without the incentives, the eligible land would not be likely
to be remined and reclaimed.
``(c) Incentives.--
``(1) In general.--Incentives that may be considered for
inclusion in the regulations promulgated under subsection (a)
include, but are not limited to--
``(A) a rebate or waiver of the reclamation fees required
under section 402(a); and
``(B) the use of amounts in the fund to provide financial
assurance for remining operations in lieu of all or a portion
of the performance bonds required under section 509.
``(2) Limitations.--
``(A) Use.--A rebate or waiver under paragraph (1)(A) shall
be used only for operations that--
``(i) remove or reprocess abandoned coal mine waste; or
``(ii) conduct remining activities that meet the priorities
specified in paragraph (1) or (2) of section 403(a).
``(B) Amount.--The amount of a rebate or waiver provided as
an incentive under paragraph (1)(A) to remine or reclaim
eligible land shall not exceed the estimated cost of
reclaiming the eligible land under this section.''.

[[Page S8651]]

SEC. 318. EXTENSION OF LIMITATION ON APPLICATION OF
PROHIBITION ON ISSUANCE OF PERMIT.

Section 510(e) of the Surface Mining Control and
Reclamation Act of 1977 (30 U.S.C. 1260(e)) is amended by
striking the last sentence.

SEC. 319. TRIBAL REGULATION OF SURFACE COAL MINING AND
RECLAMATION OPERATIONS.

(a) In General.--Section 710 of the Surface Mining Control
and Reclamation Act of 1977 (30 U.S.C. 1300) is amended by
adding at the end the following:
``(j) Tribal Regulatory Authority.--
``(1) Tribal regulatory programs.--
``(A) In general.--Notwithstanding any other provision of
law, an Indian tribe may apply for, and obtain the approval
of, a tribal program under section 503 regulating in whole or
in part surface coal mining and reclamation operations on
reservation land under the jurisdiction of the Indian tribe
using the procedures of section 504(e).
``(B) References to state.--For purposes of this subsection
and the implementation and administration of a tribal program
under title V, any reference to a `State' in this Act shall
be considered to be a reference to a `tribe'.
``(2) Conflicts of interest.--
``(A) In general.--The fact that an individual is a member
of an Indian tribe does not in itself constitute a violation
of section 201(f).
``(B) Employees of tribal regulatory authority.--Any
employee of a tribal regulatory authority shall not be
eligible for a per capita distribution of any proceeds from
coal mining operations conducted on Indian reservation lands
under this Act.
``(3) Sovereign immunity.--To receive primary regulatory
authority under section 504(e), an Indian tribe shall waive
sovereign immunity for purposes of section 520 and paragraph
(4).
``(4) Judicial review.--
``(A) Civil actions.--
``(i) In general.--After exhausting all tribal remedies
with respect to a civil action arising under a tribal program
approved under section 504(e), an interested party may file a
petition for judicial review of the civil action in the
United States circuit court for the circuit in which the
surface coal mining operation named in the petition is
located.
``(ii) Scope of review.--

``(I) Questions of law.--The United States circuit court
shall review de novo any questions of law under clause (i).
``(II) Findings of fact.--The United States circuit court
shall review findings of fact under clause (i) using a
clearly erroneous standard.

``(B) Criminal actions.--Any criminal action brought under
section 518 with respect to surface coal mining or
reclamation operations on Indian reservation lands shall be
brought in--
``(i) the United States District Court for the District of
Columbia; or
``(ii) the United States district court in which the
criminal activity is alleged to have occurred.
``(5) Grants.--
``(A) In general.--Except as provided in subparagraph (B),
grants for developing, administering, and enforcing tribal
programs approved in accordance with section 504(e) shall be
provided to an Indian tribe in accordance with section 705.
``(B) Exception.--Notwithstanding subparagraph (A), the
Federal share of the costs of developing, administering, and
enforcing an approved tribal program shall be 100 percent.
``(6) Report.--Not later than 18 months after the date on
which a tribal program is approved under subsection (e) of
section 504, the Secretary shall submit to the appropriate
committees of Congress a report, developed in cooperation
with the applicable Indian tribe, on the tribal program that
includes a recommendation of the Secretary on whether primary
regulatory authority under that subsection should be expanded
to include additional Indian lands.''.
(b) Conforming Amendment.--Section 710(i) of the Surface
Mining Control and Reclamation Act of 1977 (30 U.S.C.
1300(i)) is amended in the first sentence by striking ``,
except'' and all that follows through ``section 503''.

Subtitle B--Coal Industry Retiree Health Benefit Act

SEC. 321. CERTAIN RELATED PERSONS AND SUCCESSORS IN INTEREST
RELIEVED OF LIABILITY IF PREMIUMS PREPAID.

(a) Combined Benefit Fund.--
(1) In general.--Section 9704 of the Internal Revenue Code
of 1986 (relating to liability of assigned operators) is
amended by adding at the end the following new subsection:
``(j) Prepayment of Premium Liability.--
``(1) In general.--If--
``(A) a payment meeting the requirements of paragraph (3)
is made to the Combined Fund by or on behalf of--
``(i) any assigned operator to which this subsection
applies, or
``(ii) any related person to any assigned operator
described in clause (i), and
``(B) the common parent of the controlled group of
corporations described in paragraph (2)(B) is jointly and
severally liable for any premium under this section which
(but for this subsection) would be required to be paid by the
assigned operator or related person,

then such common parent (and no other person) shall be liable
for such premium.
``(2) Assigned operators to which subsection applies.--
``(A) In general.--This subsection shall apply to any
assigned operator if--
``(i) the assigned operator (or a related person to the
assigned operator)--

``(I) made contributions to the 1950 UMWA Benefit Plan and
the 1974 UMWA Benefit Plan for employment during the period
covered by the 1988 agreement; and
``(II) is not a 1988 agreement operator,

``(ii) the assigned operator (and all related persons to
the assigned operator) are not actively engaged in the
production of coal as of July 1, 2005, and
``(iii) the assigned operator was, as of July 20, 1992, a
member of a controlled group of corporations described in
subparagraph (B).
``(B) Controlled group of corporations.--A controlled group
of corporations is described in this subparagraph if the
common parent of such group is a corporation the shares of
which are publicly traded on a United States exchange.
``(C) Coordination with repeal of assignments.--A person
shall not fail to be treated as an assigned operator to which
this subsection applies solely because the person ceases to
be an assigned operator by reason of section 9706(h)(1) if
the person otherwise meets the requirements of this
subsection and is liable for the payment of premiums under
section 9706(h)(3).
``(D) Controlled group.--For purposes of this subsection,
the term `controlled group of corporations' has the meaning
given such term by section 52(a).
``(3) Requirements.--A payment meets the requirements of
this paragraph if--
``(A) the amount of the payment is not less than the
present value of the total premium liability under this
chapter with respect to the Combined Fund of the assigned
operators or related persons described in paragraph (1) or
their assignees, as determined by the operator's or related
person's enrolled actuary (as defined in section 7701(a)(35))
using actuarial methods and assumptions each of which is
reasonable and which are reasonable in the aggregate, as
determined by such enrolled actuary;
``(B) such enrolled actuary files with the Secretary of
Labor a signed actuarial report containing--
``(i) the date of the actuarial valuation applicable to the
report; and
``(ii) a statement by the enrolled actuary signing the
report that, to the best of the actuary's knowledge, the
report is complete and accurate and that in the actuary's
opinion the actuarial assumptions used are in the aggregate
reasonably related to the experience of the operator and to
reasonable expectations; and
``(C) 90 calendar days have elapsed after the report
required by subparagraph (B) is filed with the Secretary of
Labor, and the Secretary of Labor has not notified the
assigned operator in writing that the requirements of this
paragraph have not been satisfied.
``(4) Use of prepayment.--The Combined Fund shall--
``(A) establish and maintain an account for each assigned
operator or related person by, or on whose behalf, a payment
described in paragraph (3) was made,
``(B) credit such account with such payment (and any
earnings thereon), and
``(C) use all amounts in such account exclusively to pay
premiums that would (but for this subsection) be required to
be paid by the assigned operator.

Upon termination of the obligations for the premium liability
of any assigned operator or related person for which such
account is maintained, all funds remaining in such account
(and earnings thereon) shall be refunded to such person as
may be designated by the common parent described in paragraph
(1)(B).''.
(b) Individual Employer Plans.--Section 9711(c) of the
Internal Revenue Code of 1986 (relating to joint and several
liability) is amended to read as follows:
``(c) Joint and Several Liability of Related Persons.--
``(1) In general.--Except as provided in paragraph (2),
each related person of a last signatory operator to which
subsection (a) or (b) applies shall be jointly and severally
liable with the last signatory operator for the provision of
health care coverage described in subsection (a) or (b).
``(2) Liability limited if security provided.--If--
``(A) security meeting the requirements of paragraph (3) is
provided by or on behalf of--
``(i) any last signatory operator which is an assigned
operator described in section 9704(j)(2), or
``(ii) any related person to any last signatory operator
described in clause (i), and
``(B) the common parent of the controlled group of
corporations described in section 9704(j)(2)(B) is jointly
and severally liable for the provision of health care under
this section which, but for this paragraph, would be required
to be provided by the last signatory operator or related
person,

then, as of the date the security is provided, such common
parent (and no other person) shall be liable for the
provision of health care under this section which the last
signatory operator or related person would otherwise be
required to provide. Security may be provided under this
paragraph without regard to whether a payment was made under
section 9704(j).
``(3) Security.--Security meets the requirements of this
paragraph if--
``(A) the security--

[[Page S8652]]

``(i) is in the form of a bond, letter of credit, or cash
escrow,
``(ii) is provided to the trustees of the 1992 UMWA Benefit
Plan solely for the purpose of paying premiums for
beneficiaries who would be described in section 9712(b)(2)(B)
if the requirements of this section were not met by the last
signatory operator, and
``(iii) is in an amount equal to 1 year of liability of the
last signatory operator under this section, determined by
using the average cost of such operator's liability during
the prior 3 calendar years;
``(B) the security is in addition to any other security
required under any other provision of this title; and
``(C) the security remains in place for 5 years.
``(4) Refunds of security.--The remaining amount of any
security provided under this subsection (and earnings
thereon) shall be refunded to the last signatory operator as
of the earlier of--
``(A) the termination of the obligations of the last
signatory operator under this section, or
``(B) the end of the 5-year period described in paragraph
(4)(C).''.
(c) 1992 UMWA Benefit Plan.--Section 9712(d)(4) of the
Internal Revenue Code of 1986 (relating to joint and several
liability) is amended by adding at the end the following new
sentence: ``The provisions of section 9711(c)(2) shall apply
to any last signatory operator described in such section
(without regard to whether security is provided under such
section, a payment is made under section 9704(j), or both)
and if security meeting the requirements of section
9711(c)(3) is provided, the common parent described in
section 9711(c)(2)(B) shall be exclusively responsible for
any liability for premiums under this section which, but for
this sentence, would be required to be paid by the last
signatory operator or any related person.''.
(d) Successor in Interest.--Section 9701(c) of the Internal
Revenue Code of 1986 (relating to terms relating to
operators) is amended by adding at the end the following new
paragraph:
``(8) Successor in interest.--
``(A) Safe harbor.--The term `successor in interest' shall
not include any person who--
``(i) is an unrelated person to an eligible seller
described in subparagraph (C); and
``(ii) purchases for fair market value assets, or all of
the stock, of a related person to such seller, in a bona
fide, arm's-length sale.
``(B) Unrelated person.--The term `unrelated person' means
a purchaser who does not bear a relationship to the eligible
seller described in section 267(b).
``(C) Eligible seller.--For purposes of this paragraph, the
term `eligible seller' means an assigned operator described
in section 9704(j)(2) or a related person to such assigned
operator.''.
(e) Effective Date.--The amendments made by this section
shall take effect on the date of the enactment of this Act,
except that the amendment made by subsection (d) shall apply
to transactions after the date of the enactment of this Act.

SEC. 322. TRANSFERS TO FUNDS; PREMIUM RELIEF.

(a) Combined Fund.--
(1) Federal transfers.--Section 9705(b) of the Internal
Revenue Code of 1986 (relating to transfers from Abandoned
Mine Reclamation Fund) is amended--
(A) in paragraph (1), by striking ``section 402(h)'' and
inserting ``subsections (h) and (i) of section 402'';
(B) by striking paragraph (2) and inserting the following
new paragraph:
``(2) Use of funds.--Any amount transferred under paragraph
(1) for any fiscal year shall be used to pay benefits and
administrative costs of beneficiaries of the Combined Fund or
for such other purposes as are specifically provided in the
Acts described in paragraph (1).''; and
(C) by striking ``From Abandoned Mine Reclamation Fund''.
(2) Modifications of premiums to reflect federal
transfers.--
(A) Elimination of unassigned beneficiaries premium.--
Section 9704(d) of such Code (establishing unassigned
beneficiaries premium) is amended to read as follows:
``(d) Unassigned Beneficiaries Premium.--
``(1) Plan years ending on or before september 30, 2006.--
For plan years ending on or before September 30, 2006, the
unassigned beneficiaries premium for any assigned operator
shall be equal to the applicable percentage of the product of
the per beneficiary premium for the plan year multiplied by
the number of eligible beneficiaries who are not assigned
under section 9706 to any person for such plan year.
``(2) Plan years beginning on or after october 1, 2006.--
``(A) In general.--For plan years beginning on or after
October 1, 2006, subject to subparagraph (B), there shall be
no unassigned beneficiaries premium, and benefit costs with
respect to eligible beneficiaries who are not assigned under
section 9706 to any person for any such plan year shall be
paid from amounts transferred under section 9705(b).
``(B) Inadequate transfers.--If, for any plan year
beginning on or after October 1, 2006, the amounts
transferred under section 9705(b) are less than the amounts
required to be transferred to the Combined Fund under
subsection (h)(2)(A) or (i) of section 402 of the Surface
Mining Control and Reclamation Act of 1977 (30 U.S.C. 1232)),
then the unassigned beneficiaries premium for any assigned
operator shall be equal to the operator's applicable
percentage of the amount required to be so transferred which
was not so transferred.''.
(B) Premium accounts.--
(i) Crediting of accounts.--Section 9704(e)(1) of such Code
(relating to premium accounts; adjustments) is amended by
inserting ``and amounts transferred under section 9705(b)''
after ``premiums received''.
(ii) Surpluses attributable to public funding.--Section
9704(e)(3)(A) of such Code is amended by adding at the end
the following new sentence: ``Amounts credited to an account
from amounts transferred under section 9705(b) shall not be
taken into account in determining whether there is a surplus
in the account for purposes of this paragraph.''
(C) Applicable percentage.--Section 9704(f)(2) of such Code
(relating to annual adjustments) is amended by adding at the
end the following new subparagraph:
``(C) In the case of plan years beginning on or after
October 1, 2007, the total number of assigned eligible
beneficiaries shall be reduced by the eligible beneficiaries
whose assignments have been revoked under section 9706(h).''.
(3) Assignments and reassignment.--Section 9706 of the
Internal Revenue Code of 1986 (relating to assignment of
eligible beneficiaries) is amended by adding at the end the
following:
``(h) Assignments as of October 1, 2007.--
``(1) In general.--Subject to the premium obligation set
forth in paragraph (3), the Commissioner of Social Security
shall--
``(A) revoke all assignments to persons other than 1988
agreement operators for purposes of assessing premiums for
plan years beginning on and after October 1, 2007; and
``(B) make no further assignments to persons other than
1988 agreement operators, except that no individual who
becomes an unassigned beneficiary by reason of subparagraph
(A) may be assigned to a 1988 agreement operator.
``(2) Reassignment upon purchase.--This subsection shall
not be construed to prohibit the reassignment under
subsection (b)(2) of an eligible beneficiary.
``(3) Liability of persons during three fiscal years
beginning on and after october 1, 2007.--In the case of each
of the fiscal years beginning on October 1, 2007, 2008, and
2009, each person other than a 1988 agreement operator shall
pay to the Combined Fund the following percentage of the
amount of annual premiums that such person would otherwise be
required to pay under section 9704(a), determined on the
basis of assignments in effect without regard to the
revocation of assignments under paragraph (1)(A):
``(A) For the fiscal year beginning on October 1, 2007, 55
percent.
``(B) For the fiscal year beginning on October 1, 2008, 40
percent.
``(C) For the fiscal year beginning on October 1, 2009, 15
percent.''.
(4) Effective date.--The amendments made by this subsection
shall apply to plan years of the Combined Fund beginning
after September 30, 2006.
(b) 1992 UMWA Benefit and Other Plans.--
(1) Transfers to plans.--Section 9712(a) of the Internal
Revenue Code of 1986 (relating to the establishment and
coverage of the 1992 UMWA Benefit Plan) is amended by adding
at the end the following:
``(3) Transfers under other federal statutes.--
``(A) In general.--The 1992 UMWA Benefit Plan shall include
any amount transferred to the plan under subsections (h) and
(i) of section 402 of the Surface Mining Control and
Reclamation Act of 1977 (30 U.S.C. 1232).
``(B) Use of funds.--Any amount transferred under
subparagraph (A) for any fiscal year shall be used to provide
the health benefits described in subsection (c) with respect
to any beneficiary for whom no monthly per beneficiary
premium is paid pursuant to paragraph (1)(A) or (3) of
subsection (d).
``(4) Special rule for 1993 plan.--
``(A) In general.--The plan described in section
402(h)(2)(C) of the Surface Mining Control and Reclamation
Act of 1977 (30 U.S.C. 1232(h)(2)(C)) shall include any
amount transferred to the plan under subsections (h) and (i)
of the Surface Mining Control and Reclamation Act of 1977 (30
U.S.C. 1232).
``(B) Use of funds.--Any amount transferred under
subparagraph (A) for any fiscal year shall be used to provide
the health benefits described in section 402(h)(2)(C)(i) of
the Surface Mining Control and Reclamation Act of 1977 (30
U.S.C. 1232(h)(2)(C)(i)) to individuals described in section
402(h)(2)(C) of such Act (30 U.S.C. 1232(h)(2)(C)).''.
(2) Premium adjustments.--
(A) In general.--Section 9712(d)(1) of such Code (relating
to guarantee of benefits) is amended to read as follows:
``(1) In general.--All 1988 last signatory operators shall
be responsible for financing the benefits described in
subsection (c) by meeting the following requirements in
accordance with the contribution requirements established in
the 1992 UMWA Benefit Plan:
``(A) The payment of a monthly per beneficiary premium by
each 1988 last signatory operator for each eligible
beneficiary of such operator who is described in subsection
(b)(2) and who is receiving benefits under the 1992 UMWA
benefit plan.
``(B) The provision of a security (in the form of a bond,
letter of credit, or cash escrow) in an amount equal to a
portion of the

[[Page S8653]]

projected future cost to the 1992 UMWA Benefit Plan of
providing health benefits for eligible and potentially
eligible beneficiaries attributable to the 1988 last
signatory operator.
``(C) If the amounts transferred under subsection (a)(3)
are less than the amounts required to be transferred to the
1992 UMWA Benefit Plan under subsections (h) and (i) of
section 402 of the Surface Mining Control and Reclamation Act
of 1977 (30 U.S.C. 1232), the payment of an additional
backstop premium by each 1988 last signatory operator which
is equal to such operator's share of the amounts required to
be so transferred but which were not so transferred,
determined on the basis of the number of eligible and
potentially eligible beneficiaries attributable to the
operator.''.
(B) Conforming amendments.--Section 9712(d) of such Code is
amended--
(i) in paragraph (2)(B), by striking ``prefunding'' and
inserting ``backstop'', and
(ii) in paragraph (3), by striking ``paragraph (1)(B)'' and
inserting ``paragraph (1) (A)''.
(C) Effective date.--The amendments made by this paragraph
shall apply to fiscal years beginning on or after October 1,
2010.

SEC. 323. OTHER PROVISIONS.

(a) Board of Trustees.--Section 9702(b) of the Internal
Revenue Code of 1986 (relating to board of trustees of the
Combined Fund) is amended to read as follows:
``(b) Board of Trustees.--
``(1) In general.--For purposes of subsection (a), the
board of trustees for the Combined Fund shall be appointed as
follows:
``(A) 2 individuals who represent employers in the coal
mining industry shall be designated by the BCOA;
``(B) 2 individuals designated by the United Mine Workers
of America; and
``(C) 3 individuals selected by the individuals appointed
under subparagraphs (A) and (B).
``(2) Successor trustees.--Any successor trustee shall be
appointed in the same manner as the trustee being succeeded.
The plan establishing the Combined Fund shall provide for the
removal of trustees.
``(3) Special rule.--If the BCOA ceases to exist, any
trustee or successor under paragraph (1)(A) shall be
designated by the 3 employers who were members of the BCOA on
the enactment date and who have been assigned the greatest
number of eligible beneficiaries under section 9706.''.
(b) Enforcement of Obligations.--
(1) Failure to pay premiums.--Section 9707(a) of the
Internal Revenue Code of 1986 is amended to read as follows:
``(a) Failures to Pay.--
``(1) Premiums for eligible beneficiaries.--There is hereby
imposed a penalty on the failure of any assigned operator to
pay any premium required to be paid under section 9704 with
respect to any eligible beneficiary.
``(2) Contributions required under the mining laws.--There
is hereby imposed a penalty on the failure of any person to
make a contribution required under section 402(h)(5)(B)(ii)
of the Surface Mining Control and Reclamation Act of 1977 to
a plan referred to in section 402(h)(2)(C) of such Act. For
purposes of applying this section, each such required monthly
contribution for the hours worked of any individual shall be
treated as if it were a premium required to be paid under
section 9704 with respect to an eligible beneficiary.''.
(2) Civil enforcement.--Section 9721 of such Code is
amended to read as follows:

``SEC. 9721. CIVIL ENFORCEMENT.

``The provisions of section 4301 of the Employee Retirement
Income Security Act of 1974 shall apply, in the same manner
as any claim arising out of an obligation to pay withdrawal
liability under subtitle E of title IV of such Act, to any
claim--
``(1) arising out of an obligation to pay any amount
required to be paid by this chapter; or
``(2) arising out of an obligation to pay any amount
required by section 402(h)(5)(B)(ii) of the Surface Mining
Control and Reclamation Act of 1977 (30 U.S.C.
1232(h)(5)(B)(ii)).''.
______

SA 4796. Mr. CONRAD submitted an amendment intended to be proposed by
him to the bill H.R. 5631, making appropriations for the Department of
Defense for the fiscal year ending September 30, 2007, and for other
purposes; as follows:

At the end of title VIII, add the following:
Sec. 8109. Of the amount appropriated or otherwise made
available by title IV under the heading ``Research,
Development, Test and Evaluation, Air Force'', up to
$6,000,000 may be available for Military-Standard-1760 (MIL-
STD 1760) integration for the internal weapons bays of B-52
aircraft.
______

SA 4797. Mr. VOINOVICH (for himself and Mr. DeWINE) submitted an
amendment intended to be proposed by him to the bill H.R. 5631, making
appropriations for the Department of Defense for the fiscal year ending
September 30, 2007, and for other purposes; which was ordered to lie on
the table; as follows:

On page 218, between lines 6 and 7, insert the following:
Sec. 8109. Of the amount appropriated or otherwise made
available by title IV under the heading ``Research,
Development, Test and Evaluation, Army'', $1,000,000 may be
available for the Portable Battery Operated Solid-State
Electrochemical Oxygen Generator project for the purpose of
developing a field-portable oxygen generation device to
enable the quick administration of oxygen to members of the
Armed Forces wounded in action.
______

SA 4798. Mr. ISAKSON submitted an amendment intended to be proposed
by him to the bill H.R. 5631, making appropriations for the Department
of Defense for the fiscal year ending September 30, 2007, and for other
purposes; as follows:

At the end of title VIII, add the following:
Sec. 8109. Of the amount appropriated or otherwise made
available by title IV under the heading ``Research,
Development, Test and Evaluation, Army'', up to $1,000,000
may be available for environmental management and compliance
information.
______

SA 4799. Mr. DeWINE (for himself and Mr. Voinovich) submitted an
amendment intended to be proposed by him to the bill H.R. 5631, making
appropriations for the Department of Defense for the fiscal year ending
September 30, 2007, and for other purposes; which was ordered to lie on
the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. (a) Additional Amount for Shipbuilding and
Conversion, Navy.--The amount appropriated by title III under
the heading ``Shipbuilding and Conversion, Navy'' is hereby
increased by $23,000,000.
(b) Availability.--Of the amount appropriated by title III
under the heading ``Shipbuilding and Conversion, Navy'', as
increased by subsection (a), up to $23,000,000 may be
available for the Carrier Replacement Program.
(c) Supplement Not Supplant.--Amounts available under
subsection (b) for the purpose specified in that subsection
are in addition to any other amounts available under this Act
for that purpose.
(d) Offset.--The amount appropriated by title II under the
heading ``Operation and Maintenance, Defense-Wide'' is hereby
reduced by $23,000,000.
______

SA 4800. Mr. DeWINE (for himself and Mr. Voinovich) submitted an
amendment intended to be proposed by him to the bill H.R. 5631, making
appropriations for the Department of Defense for the fiscal year ending
September 30, 2007, and for other purposes; which was ordered to lie on
the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. (a) Additional Amount for Shipbuilding and
Conversion, Navy.--The amount appropriated by title III under
the heading ``Shipbuilding and Conversion, Navy'' is hereby
increased by $23,000,000.
(b) Availability.--Of the amount appropriated by title III
under the heading ``Shipbuilding and Conversion, Navy'', as
increased by subsection (a), up to $23,000,000 may be
available for the Carrier Replacement Program.
(c) Supplement Not Supplant.--Amounts available under
subsection (b) for the purpose specified in that subsection
are in addition to any other amounts available under this Act
for that purpose.
______

SA 4801. Mr. DeWINE (for himself and Mr. Voinovich) submitted an
amendment intended to be proposed by him to the bill H.R. 5631, making
appropriations for the Department of Defense for the fiscal year ending
September 30, 2007, and for other purposes; which was ordered to lie on
the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. Of the amount appropriated or otherwise made
available by title III under the heading ``Shipbuilding and
Conversion, Navy'' , up to $23,000,000 may be available for
the Carrier Replacement Program for advance procurement of
nuclear propulsion equipment.
______

SA 4802. Mr. KENNEDY (for himself, Mr. Reid, Mr. Biden, Mr. Levin,
Mr. Reed, Mr. Lautenberg, and Mr. Rockefeller) submitted an amendment
intended to be proposed by him to the bill H.R. 5631, making
appropriations for the Department of Defense for the fiscal year ending
September 30, 2007, and for other purposes; as follows:

On page 150, line 24, insert before the period the
following: ``: Provided, That Director of National
Intelligence shall, utilizing amounts appropriated by this
heading, prepare by not later than October 1, 2006, a new
National Intelligence Estimate on Iraq with an assessment by
the intelligence community of critical political, economic,
and security trends in Iraq, which shall address such matters
as the Director of National Intelligence considers
appropriate, including (1) an assessment whether Iraq is in
or is descending into civil war and the actions that will
prevent or reverse deterioration of conditions promoting
civil war, including sectarianism, (2) an assessment whether
Iraq is

[[Page S8654]]

succeeding in standing up effective security forces, and the
actions that will increase the chances of that occurring,
including an assessment of (A) the extent to which militias
are providing security in Iraq, and (B) the extent to which
the Government of Iraq has developed and implemented a
credible plan to disarm and demobilize and reintegrate
militias into government security forces and is working to
obtain a political commitment from political parties to ban
militias, (3) an assessment of (A) the extent of the threat
from violent extremist-related terrorism, including al Qaeda,
in and from Iraq, (B) the extent to which terrorism in Iraq
has exacerbated terrorism in the region and globally, (C) the
extent to which terrorism in Iraq has increased the threat to
United States persons and interests around the world, and (D)
actions to address the terrorist threat, (4) an assessment
whether Iraq is succeeding in creating a stable and effective
unity government, the likelihood that changes to the
constitution will be made to address concerns of the Sunni
community, and the actions that will increase the chances of
that occurring, (5) an assessment (A) whether Iraq is
succeeding in rebuilding its economy and creating economic
prosperity for Iraqis, (B) the likelihood that economic
reconstruction in Iraq will significantly diminish the
dependence of Iraq on foreign aid to meet its domestic
economic needs, and (C) the actions that will increase the
chances of that occurring, (6) a description of the
optimistic, most likely, and pessimistic scenarios for the
stability of Iraq through 2007, (7) an assessment whether,
and in what ways, the large-scale presence of multinational
forces in Iraq helps or hinders the chances of success in
Iraq; and (8) an assessment of the extent to which the
situation in Iraq is affecting relations with Iran, Saudi
Arabia, Turkey, and other countries in the region: Provided
further, That, not later than October 1, 2006, the Director
of National Intelligence shall submit to Congress the
National Intelligence Estimate prepared under the preceding
proviso, together with an unclassified summary of the
National Intelligence Estimate: Provided further, That if the
Director of National Intelligence is unable to submit the
National Intelligence Estimate by the date specified in the
preceding proviso, the Director shall submit to Congress, not
later than that date, a report setting forth the reasons for
being unable to do so''.
______

SA 4803. Mr. BYRD submitted an amendment intended to be proposed by
him to the bill H.R. 5631, making appropriations for the Department of
Defense for the fiscal year ending September 30, 2007, and for other
purposes; as follows:

At the end of title VIII, add the following:
Sec. 8109. (a) Interim Report on Management of Biometrics
Program.--Not later than September 8, 2006, the Secretary of
Defense shall submit to the congressional defense committees
an interim report on the management of the biometrics program
of the Department of Defense.
(b) Final Report.--Not later than October 15, 2006, the
Secretary shall submit to the congressional defense
committees a final report on the management of the biometrics
program of the Department of Defense.
(c) Report Elements.--Each report under this section
shall include, current as of the date of such report, the
following:
(1) A detailed description of the recommendations of the
Defense Science Board regarding the management of the
biometrics program of the Department of Defense.
(2) Such recommendations as the Defense Science Board
considers appropriate regarding changes of mission for the
existing biometrics support officers.
______

SA 4804. Mr. LAUTENBERG (for himself, Mr. Harkin, Ms. Stabenow, Mr.
Lieberman, Mrs. Lincoln, and Mr. Menendez) submitted an amendment
intended to be proposed by him to the bill H.R. 5631, making
appropriations for the Department of Defense for the fiscal year ending
September 30, 2007, and for other purposes; which was ordered to lie on
the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. No funds appropriated or otherwise made
available to the Department of Defense under title VI under
the heading ``Defense Health Program'' may be obligated or
expended unless, during the period beginning on October 1,
2006, and ending on September 30, 2007, the cost sharing
requirements established under paragraph (6) of section
1074g(a) of title 10, United States Code, for pharmaceutical
agents available through retail pharmacies covered by
paragraph (2)(E)(ii) of such section do not exceed amounts as
follows:
(1) In the case of generic agents, $3.
(2) In the case of formulary agents, $9.
(3) In the case of nonformulary agents, $22.
______

SA 4805. Mr. DORGAN submitted an amendment intended to be proposed by
him to the bill H.R. 5631, making appropriations for the Department of
Defense for the fiscal year ending September 30, 2007, and for other
purposes; as follows:

On page 238, after line 24, add the following:

TITLE X--ELIMINATION OF FRAUD IN GOVERNMENT CONTRACTING

SEC. 10001. SHORT TITLE.

This title may be cited as the ``Honest Leadership and
Accountability in Contracting Act of 2006''.

Subtitle A--Elimination of Fraud and Abuse

SEC. 10011. PROHIBITION OF WAR PROFITEERING AND FRAUD.

(a) Prohibition.--
(1) In general.--Chapter 47 of title 18, United States
Code, is amended by adding at the end the following:

``Sec. 1039. War profiteering and fraud

``(a) Prohibition.--
``(1) In general.--Whoever, in any matter involving a
contract or the provision of goods or services, directly or
indirectly, in connection with a war or military action
knowingly and willfully--
``(A) executes or attempts to execute a scheme or artifice
to defraud the United States or the entity having
jurisdiction over the area in which such activities occur;
``(B) falsifies, conceals, or covers up by any trick,
scheme, or device a material fact;
``(C) makes any materially false, fictitious, or fraudulent
statements or representations, or makes or uses any
materially false writing or document knowing the same to
contain any materially false, fictitious, or fraudulent
statement or entry; or
``(D) materially overvalues any good or service with the
specific intent to excessively profit from the war or
military action;
shall be fined under paragraph (2), imprisoned not more than
20 years, or both.
``(2) Fine.--A person convicted of an offense under
paragraph (1) may be fined the greater of--
``(A) $1,000,000; or
``(B) if such person derives profits or other proceeds from
the offense, not more than twice the gross profits or other
proceeds.
``(b) Extraterritorial Jurisdiction.--There is
extraterritorial Federal jurisdiction over an offense under
this section.
``(c) Venue.--A prosecution for an offense under this
section may be brought--
``(1) as authorized by chapter 211 of this title;
``(2) in any district where any act in furtherance of the
offense took place; or
``(3) in any district where any party to the contract or
provider of goods or services is located.''.
(2) Clerical amendment.--The table of sections for chapter
47 of title 18, United States Code, is amended by adding at
the end the following:

``1039. War profiteering and fraud.''.

(b) Civil Forfeiture.--Section 981(a)(1)(C) of title 18,
United States Code, is amended by inserting ``1039,'' after
``1032,''.
(c) Criminal Forfeiture.--Section 982(a)(2)(B) of title 18,
United States Code, is amended by striking ``or 1030'' and
inserting ``1030, or 1039''.
(d) Treatment Under Money Laundering Offense.--Section
1956(c)(7)(D) of title 18, United States Code, is amended by
inserting the following: ``, section 1039 (relating to war
profiteering and fraud)'' after ``liquidating agent of
financial institution),''.

SEC. 10012. SUSPENSION AND DEBARMENT OF UNETHICAL
CONTRACTORS.

(a) In General.--Not later than 90 days after the date of
the enactment of this Act, the Federal Acquisition Regulation
issued pursuant to section 25 of the Office of Federal
Procurement Policy Act (41 U.S.C. 421) shall be revised to
provide that no prospective contractor shall be considered to
have a satisfactory record of integrity and business ethics
if it--
(1) has exhibited a pattern of overcharging the Government
under Federal contracts; or
(2) has exhibited a pattern of failing to comply with the
law, including tax, labor and employment, environmental,
antitrust, and consumer protection laws.
(b) Effective Date.--The revised regulation required by
this section shall apply with respect to all contracts for
which solicitations are issued after the date that is 90 days
after the date of the enactment of this Act.

SEC. 10013. DISCLOSURE OF AUDIT REPORTS.

(a) Disclosure of Information to Congress.--
(1) In general.--The head of each executive agency shall
maintain a list of audit reports issued by the agency during
the current and previous calendar years that--
(A) describe significant contractor costs that have been
identified as unjustified, unsupported, questioned, or
unreasonable under any contract, task or delivery order, or
subcontract; or
(B) identify significant or substantial deficiencies in any
business system of any contractor under any contract, task or
delivery order, or subcontract.
(2) Submission of individual audits.--The head of each
executive agency shall provide, within 14 days of a request
in writing by the chairman or ranking member of a committee
of jurisdiction, a full and unredacted copy of--
(A) the current version of the list maintained pursuant to
paragraph (1); or
(B) any audit or other report identified on such list.
(b) Publication of Information on Federal Contractor
Penalties and Violations.--
(1) In general.--Not later than 180 days after the date of
the enactment of this Act, the Federal Procurement Data
System shall be modified to include--

[[Page S8655]]

(A) information on instances in which any major contractor
has been fined, paid penalties or restitution, settled, plead
guilty to, or had judgments entered against it in connection
with allegations of improper conduct; and
(B) information on all sole source contract awards in
excess of $2,000,000 entered into by an executive agency.
(2) Publicly available website.--The information required
by paragraph (1) shall be made available through the publicly
available website of the Federal Procurement Data System.

Subtitle B--Contract Matters

Part 1--Competition in Contracting

SEC. 10021. PROHIBITION ON AWARD OF MONOPOLY CONTRACTS.

(a) Civilian Agency Contracts.--Section 303H(d) of the
Federal Property and Administrative Services Act of 1949 (41
U.S.C. 253h(d)) is amended by adding at the end the following
new paragraph:
``(4)(A) No task or delivery order contract in an amount
estimated to exceed $100,000,000 (including all options) may
be awarded to a single contractor unless the head of the
agency determines in writing that--
``(i) because of the size, scope, or method of performance
of the requirement, it would not be practical to award
multiple task or delivery order contracts;
``(ii) the task orders expected under the contract are so
integrally related that only a single contractor can
reasonably perform the work; or
``(iii) for any other reason, it is necessary in the public
interest to award the contract to a single contractor.
``(B) The head of the agency shall notify Congress within
30 days of any determination under subparagraph (A)(iii).''.
(b) Defense Contracts.--Section 2304a(d) of title 10,
United States Code, is amended by adding at the end the
following new paragraph:
``(4)(A) No task or delivery order contract in an amount
estimated to exceed $100,000,000 (including all options) may
be awarded to a single contractor unless the head of the
agency determines in writing that--
``(i) because of the size, scope, or method of performance
of the requirement, it would not be practical to award
multiple task or delivery order contracts;
``(ii) the task orders expected under the contract are so
integrally related that only a single contractor can
reasonably perform the work; or
``(iii) for any other reason, it is necessary in the public
interest to award the contract to a single contractor.
``(B) The head of the agency shall notify Congress within
30 days of any determination under subparagraph (A)(iii).''.

SEC. 10022. COMPETITION IN MULTIPLE AWARD CONTRACTS.

(a) Regulations Required.--Not later than 180 days after
the date of the enactment of this Act, the Federal
Acquisition Regulation shall be revised to require
competition in the purchase of goods and services by each
executive agency pursuant to multiple award contracts.
(b) Content of Regulations.--(1) The regulations required
by subsection (a) shall provide, at a minimum, that each
individual purchase of goods or services in excess of
$1,000,000 that is made under a multiple award contract shall
be made on a competitive basis unless a contracting officer
of the executive agency--
(A) waives the requirement on the basis of a determination
that--
(i) one of the circumstances described in paragraphs (1)
through (4) of section 303J(b) of the Federal Property and
Administrative Services Act of 1949 (41 U.S.C. 253j(b))
applies to such individual purchase; or
(ii) a statute expressly authorizes or requires that the
purchase be made from a specified source; and
(B) justifies the determination in writing.
(2) For purposes of this subsection, an individual purchase
of goods or services is made on a competitive basis only if
it is made pursuant to procedures that--
(A) require fair notice of the intent to make that purchase
(including a description of the work to be performed and the
basis on which the selection will be made) to be provided to
all contractors offering such goods or services under the
multiple award contract; and
(B) afford all contractors responding to the notice a fair
opportunity to make an offer and have that offer fairly
considered by the official making the purchase.
(3) Notwithstanding paragraph (2), notice may be provided
to fewer than all contractors offering such goods or services
under a multiple award contract described in subsection
(c)(2)(A) if notice is provided to as many contractors as
practicable.
(4) A purchase may not be made pursuant to a notice that is
provided to fewer than all contractors under paragraph (3)
unless--
(A) offers were received from at least three qualified
contractors; or
(B) a contracting officer of the executive agency
determines in writing that no additional qualified
contractors were able to be identified despite reasonable
efforts to do so.
(c) Definitions.--In this section:
(1) The term ``individual purchase'' means a task order,
delivery order, or other purchase.
(2) The term ``multiple award contract'' means--
(A) a contract that is entered into by the Administrator of
General Services under the multiple award schedule program
referred to in section 309(b)(3) of the Federal Property and
Administrative Services Act of 1949 (41 U.S.C. 259(b)(3));
(B) a multiple award task order contract that is entered
into under the authority of sections 2304a through 2304d of
title 10, United States Code, or sections 303H through 303K
of the Federal Property and Administrative Services Act of
1949 (41 U.S.C. 253h through 253k); and
(C) any other indefinite delivery, indefinite quantity
contract that is entered into by the head of an executive
agency with two or more sources pursuant to the same
solicitation.
(d) Applicability.--The revisions to the Federal
Acquisition Regulation pursuant to subsection (a) shall take
effect not later than 180 days after the date of the
enactment of this Act, and shall apply to all individual
purchases of goods or services that are made under multiple
award contracts on or after the effective date, without
regard to whether the multiple award contracts were entered
into before, on, or after such effective date.
(e) Conforming Amendments to Defense Contract Provision.--
Section 803 of the National Defense Authorization Act for
Fiscal Year 2002 (Public Law 107-107; 10 U.S.C. 2304 note) is
amended as follows:
(1) Goods covered.--(A) The section heading is amended by
inserting ``GOODS OR'' before ``SERVICES''.
(B) Subsection (a) is amended by inserting ``goods and''
before ``services''.
(C) The following provisions are amended by inserting
``goods or'' before ``services'' each place it appears:
(i) Paragraphs (1), (2), and (3) of subsection (b).
(ii) Subsection (d).
(D) Such section is amended by adding at the end the
following new subsection:
``(e) Applicability to Goods.--The Secretary shall revise
the regulations promulgated pursuant to subsection (a) to
cover purchases of goods by the Department of Defense
pursuant to multiple award contracts. The revised regulations
shall take effect in final form not later than 180 days after
the date of the enactment of this subsection and shall apply
to all individual purchases of goods that are made under
multiple award contracts on or after the effective date,
without regard to whether the multiple award contracts were
entered into before, on, or after such effective date.''.
(f) Protest Rights for Certain Awards.--
(1) Civilian agency contracts.--Section 303J(d) of the
Federal Property and Administrative Services Act (41 U.S.C.
253j(d)) is amended by inserting ``with a value of less than
$500,000'' after ``task or delivery order''.
(2) Defense contracts.--Section 2304c(d) of title 10,
United States Code, is amended by inserting ``with a value of
less than $500,000'' after ``task or delivery order''.

Part 2--Contract Personnel Matters

SEC. 10031. CONTRACTOR CONFLICTS OF INTEREST.

(a) Prohibition on Contracts Relating to Inherently
Governmental Functions.--The head of an agency may not enter
into a contract for the performance of any inherently
governmental function.
(b) Prohibition on Contracts for Contract Oversight.--
(1) Prohibition.--The head of an agency may not enter into
a contract for the performance of acquisition functions
closely associated with inherently governmental functions
with any entity unless the head of the agency determines in
writing that--
(A) neither that entity nor any related entity will be
responsible for performing any of the work under a contract
which the entity will help plan, evaluate, select a source,
manage or oversee; and
(B) the agency has taken appropriate steps to prevent or
mitigate any organizational conflict of interest that may
arise because the entity--
(i) has a separate ongoing business relationship, such as a
joint venture or contract, with any of the contractors to be
overseen;
(ii) would be placed in a position to affect the value or
performance of work it or any related entity is doing under
any other Government contract;
(iii) has a reverse role with the contractor to be overseen
under one or more separate Government contracts; or
(iv) has some other relationship with the contractor to be
overseen that could reasonably appear to bias the
contractor's judgment.
(2) Related entity defined.--In this subsection, the term
``related entity'', with respect to a contractor, means any
subsidiary, parent, affiliate, joint venture, or other entity
related to the contractor.
(c) Definitions.--In this section:
(1) The term ``inherently governmental functions'' has the
meaning given to such term in part 7.5 of the Federal
Acquisition Regulation.
(2) The term ``functions closely associated with
governmental functions'' means the functions described in
section 7.503(d) of the Federal Acquisition Regulation.
(3) The term ``organizational conflict of interest'' has
the meaning given such term in part 9.5 of the Federal
Acquisition Regulation.
(d) Effective Date and Applicability.--This section shall
take effect on the date of the enactment of this Act and
shall apply to--
(1) contracts entered into on or after such date;

[[Page S8656]]

(2) any task or delivery order issued on or after such date
under a contract entered into before, on, or after such date;
and
(3) any decision on or after such date to exercise an
option or otherwise extend a contract for the performance of
a function relating to contract oversight regardless of
whether such contract was entered into before, on, or after
such date.

SEC. 10032. ELIMINATION OF REVOLVING DOOR BETWEEN FEDERAL
PERSONNEL AND CONTRACTORS.

(a) Elimination of Loopholes Allowing Former Federal
Officials To Accept Compensation From Contractors or Related
Entities.--
(1) In general.--Paragraph (1) of subsection (d) of section
27 of the Office of Federal Procurement Policy Act (41 U.S.C.
423) is amended--
(A) by striking ``or consultant'' and inserting
``consultant, lawyer, or lobbyist'';
(B) by striking ``one year'' and inserting ``two years'';
and
(C) in subparagraph (C), by striking ``personally made for
the Federal agency--'' and inserting ``participated
personally and substantially in--''.
(2) Definition.--Paragraph (2) of such subsection is
amended to read as follows:
``(2) For purposes of paragraph (1), the term `contractor'
includes any division, affiliate, subsidiary, parent, joint
venture, or other related entity of a contractor.''.
(b) Prohibition on Award of Government Contracts to Former
Employers.--Such section is further amended by adding at the
end the following new subsection:
``(i) Prohibition on Involvement by Certain Former
Contractor Employees in Procurements.--A former employee of a
contractor who becomes an employee of the Federal Government
shall not be personally and substantially involved with any
Federal agency procurement involving the employee's former
employer, including any division, affiliate, subsidiary,
parent, joint venture, or other related entity of the former
employer, for a period of two years beginning on the date on
which the employee leaves the employment of the contractor
unless the designated agency ethics officer for the agency
determines in writing that the government's interest in the
former employee's participation in a particular procurement
outweighs any appearance of impropriety.''.
(c) Requirement for Federal Procurement Officers To
Disclose Job Offers Made to Relatives.--Subsection (c)(1) of
such section is amended by inserting after ``that official''
the following: ``, or for a relative of that official (as
defined in section 3110 of title 5, United States Code),''.
(d) Additional Criminal Penalties.--Paragraph (1) of
subsection (e) of such section is amended to read as follows:
``(1) Criminal penalties.--Whoever engages in conduct
constituting a violation of--
``(A) subsection (a) or (b) for the purpose of either--
``(i) exchanging the information covered by such subsection
for anything of value, or
``(ii) obtaining or giving anyone a competitive advantage
in the award of a Federal agency procurement contract; or
``(B) subsection (c) or (d);
shall be imprisoned for not more than 5 years, fined as
provided under title 18, Untied States Code, or both.''.
(e) Regulations.--Such section is further amended by adding
at the end the following new subsection:
``(j) Regulations.--The Director of the Office of
Government Ethics, in consultation with the Administrator,
shall--
``(1) promulgate regulations to carry out and ensure the
enforcement of this section; and
``(2) monitor and investigate individual and agency
compliance with this section.''.

Subtitle C--Other Personnel Matters

SEC. 10041. MINIMUM REQUIREMENTS FOR POLITICAL APPOINTEES
HOLDING PUBLIC CONTRACTING AND SAFETY
POSITIONS.

(a) In General.--A position specified in subsection (b) may
not be held by any political appointee who does not meet the
requirements of subsection (c).
(b) Specified Positions.--A position specified in this
subsection is any position as follows:
(1) A public contracting position.
(2) A public safety position.
(c) Minimum Requirements.--An individual shall not, with
respect to any position, be considered to meet the
requirements of this subsection unless such individual--
(1) has academic, management, and leadership credentials in
one or more areas relevant to such position;
(2) has a superior record of achievement in one or more
areas relevant to such position;
(3) has training and expertise in one or more areas
relevant to such position; and
(4) has not, within the 2-year period ending on the date of
such individual's nomination for or appointment to such
position, been a lobbyist for any entity or other client that
is subject to the authority of the agency within which, if
appointed, such individual would serve.
(d) Political Appointee.--For purposes of this section, the
term ``political appointee'' means any individual who--
(1) is employed in a position listed in sections 5312
through 5316 of title 5, United States Code (relating to the
Executive Schedule);
(2) is a limited term appointee, limited emergency
appointee, or noncareer appointee in the Senior Executive
Service; or
(3) is employed in the executive branch of the Government
in a position which has been excepted from the competitive
service by reason of its policy-determining, policy-making,
or policy-advocating character.
(e) Public Contracting Position.--For purposes of this
section, the term ``public contracting position'' means the
following:
(1) The Administrator for Federal Procurement Policy.
(2) The Administrator of the General Services
Administration.
(3) The Chief Acquisition Officer of any executive agency,
as appointed or designated pursuant to section 16 of the
Office of Federal Procurement Policy Act (41 U.S.C. 414).
(4) The Under Secretary of Defense for Acquisition,
Technology, and Logistics.
(5) Any position (not otherwise identified under any of the
preceding provisions of this subsection) a primary function
of which involves government procurement and procurement
policy, as identified by the head of each employing agency in
consultation with the Office of Personnel Management.
(f) Public Safety Position.--For purposes of this section,
the term ``public safety position'' means the following:
(1) The Under Secretary for Emergency Preparedness and
Response, Department of Homeland Security.
(2) The Director of the Federal Emergency Management
Agency, Department of Homeland Security.
(3) Each regional director of the Federal Emergency
Management Agency, Department of Homeland Security.
(4) The Recovery Division Director of the Federal Emergency
Management Agency, Department of Homeland Security.
(5) The Assistant Secretary for Immigration and Customs
Enforcement, Department of Homeland Security.
(6) The Assistant Secretary for Public Health Emergency
Preparedness, Department of Health and Human Services.
(7) The Assistant Administrator for Solid Waste and
Emergency Response, Environmental Protection Agency.
(8) Any position (not otherwise identified under any of the
preceding provisions of this subsection) a primary function
of which involves responding to a direct threat to life or
property or a hazard to health, as identified by the head of
each employing agency in consultation with the Office of
Personnel Management.
(g) Publication of Positions.--Beginning not later than 30
days after the date of the enactment of this Act, the head of
each agency shall maintain on such agency's public website a
current list of all public contracting positions and public
safety positions within such agency.
(h) Coordination With Other Requirements.--The requirements
set forth in subsection (c) shall be in addition to, and not
in lieu of, any requirements that might otherwise apply with
respect to any particular position.
(i) Definitions.--In this section:
(1) The term ``agency'' means an Executive agency (as
defined by section 105 of title 5, United States Code).
(2) The terms ``limited term appointee'', ``limited
emergency appointee'', and ``noncareer appointee'' have the
meanings given such terms in section 3132 of title 5, United
States Code.
(3) The term ``Senior Executive Service'' has the meaning
given such term by section 2101a of title 5, United States
Code.
(4) The term ``competitive service'' has the meaning given
such term by section 2102 of title 5, United States Code.
(5) The terms ``lobbyist'' and ``client'' have the
respective meanings given them by section 3 of the Lobbying
Disclosure Act of 1995 (2 U.S.C. 1602).
(j) Conforming Amendment.--Section 16(a) of the Office of
Federal Procurement Policy Act (41 U.S.C. 414(a)) is amended
by striking ``non-career employee as''.

SEC. 10042. PROTECTION OF CERTAIN DISCLOSURES OF INFORMATION
BY FEDERAL EMPLOYEES.

(a) Clarification of Disclosures Covered.--Section
2302(b)(8) of title 5, United States Code, is amended--
(1) in subparagraph (A)--
(A) by striking ``which the employee or applicant
reasonably believes evidences'' and inserting ``, without
restriction to time, place, form, motive, context, or prior
disclosure made to any person by an employee or applicant,
including a disclosure made in the ordinary course of an
employee's duties, that the employee or applicant reasonably
believes is evidence of''; and
(B) in clause (i), by striking ``a violation'' and
inserting ``any violation'';
(2) in subparagraph (B)--
(A) by striking ``which the employee or applicant
reasonably believes evidences'' and inserting ``, without
restriction to time, place, form, motive, context, or prior
disclosure made to any person by an employee or applicant,
including a disclosure made in the ordinary course of an
employee's duties, of information that the employee or
applicant reasonably believes is evidence of''; and
(B) in clause (i), by striking ``a violation'' and
inserting ``any violation (other than a violation of this
section)''; and
(3) by adding at the end the following:
``(C) any disclosure that--
``(i) is made by an employee or applicant of information
required by law or Executive

[[Page S8657]]

order to be kept secret in the interest of national defense
or the conduct of foreign affairs that the employee or
applicant reasonably believes is direct and specific evidence
of--

``(I) any violation of any law, rule, or regulation;
``(II) gross mismanagement, a gross waste of funds, an
abuse of authority, or a substantial and specific danger to
public health or safety; or
``(III) a false statement to Congress on an issue of
material fact; and

``(ii) is made to--

``(I) a member of a committee of Congress;
``(II) any other Member of Congress; or
``(III) an employee of Congress who has the appropriate
security clearance and is authorized to receive information
of the type disclosed.''.

(b) Covered Disclosures.--Section 2302(a)(2) of title 5,
United States Code, is amended--
(1) in subparagraph (B)(ii), by striking ``and'' at the
end;
(2) in subparagraph (C)(iii), by striking the period at the
end and inserting ``; and''; and
(3) by adding at the end the following:
``(D) `disclosure' means a formal or informal communication
or transmission, but does not include a communication
concerning policy decisions that lawfully exercise
discretionary authority unless the employee providing the
disclosure reasonably believes that the disclosure
evidences--
``(i) any violation of any law, rule, or regulation; or
``(ii) gross management, a gross waste of funds, an abuse
of authority, or a substantial and specific danger to public
health or safety.''.
(c) Rebuttable Presumption.--Section 2302(b) of title 5,
United States Code, is amended by amending the matter
following paragraph (12) to read as follows:
``This subsection shall not be construed to authorize the
withholding of information from Congress or the taking of any
personnel action against an employee who discloses
information to Congress. For purposes of paragraph (8), any
presumption relating to the performance of a duty by an
employee who has authority to take, direct others to take,
recommend, or approve any personnel action may be rebutted by
substantial evidence. For purposes of paragraph (8), a
determination as to whether an employee or applicant
reasonably believes that they have disclosed information that
evidences any violation of law, rule, regulation, gross
mismanagement, a gross waste of funds, an abuse of authority,
or a substantial and specific danger to public health or
safety shall be made by determining whether a disinterested
observer with knowledge of the essential facts known to and
readily ascertainable by the employee could reasonably
conclude that the actions of the Government evidence such
violations, mismanagement, waste, abuse, or danger.''.
(d) Nondisclosure Policies, Forms, and Agreements; Security
Clearances; and Retaliatory Investigations.--
(1) Personnel action.--Section 2302(a)(2)(A) of title 5,
United States Code, is amended--
(A) in clause (x), by striking ``and'' after the semicolon;
and
(B) by redesignating clause (xi) as clause (xiv) and
inserting after clause (x) the following:
``(xi) the implementation or enforcement of any
nondisclosure policy, form, or agreement;
``(xii) a suspension, revocation, or other determination
relating to a security clearance or any other access
determination by a covered agency;
``(xiii) an investigation, other than any ministerial or
nondiscretionary fact finding activities necessary for the
agency to perform its mission, of an employee or applicant
for employment because of any activity protected under this
section; and''.
(2) Prohibited personnel practice.--Section 2302(b) of
title 5, United States Code, is amended--
(A) in paragraph (11), by striking ``or'' at the end;
(B) in paragraph (12), by striking the period and inserting
a semicolon; and
(C) by inserting after paragraph (12) the following:
``(13) implement or enforce any nondisclosure policy, form,
or agreement, if such policy, form, or agreement does not
contain the following statement: `These provisions are
consistent with and do not supersede, conflict with, or
otherwise alter the employee obligations, rights, or
liabilities created by Executive Order No. 12958; section
7211 (governing disclosures to Congress); section 1034 of
title 10 (governing disclosure to Congress by members of the
military); section 2302(b)(8) (governing disclosures of
illegality, waste, fraud, abuse, or public health or safety
threats); the Intelligence Identities Protection Act of 1982
(50 U.S.C. 421 et seq.) (governing disclosures that could
expose confidential Government agents); and the statutes
which protect against disclosures that could compromise
national security, including sections 641, 793, 794, 798, and
952 of title 18 and section 4(b) of the Subversive Activities
Control Act of 1950 (50 U.S.C. 783(b)). The definitions,
requirements, obligations, rights, sanctions, and liabilities
created by such Executive order and such statutory provisions
are incorporated into this agreement and are controlling'; or
``(14) conduct, or cause to be conducted, an investigation,
other than any ministerial or nondiscretionary fact finding
activities necessary for the agency to perform its mission,
of an employee or applicant for employment because of any
activity protected under this section.''.
(3) Board and court review of actions relating to security
clearances.--
(A) In general.--Chapter 77 of title 5, United States Code,
is amended by inserting after section 7702 the following:

``Sec. 7702a. Actions relating to security clearances

``(a) In any appeal relating to the suspension, revocation,
or other determination relating to a security clearance or
access determination, the Merit Systems Protection Board or
any reviewing court--
``(1) shall determine whether paragraph (8) or (9) of
section 2302(b) was violated;
``(2) may not order the President or the designee of the
President to restore a security clearance or otherwise
reverse a determination of clearance status or reverse an
access determination; and
``(3) subject to paragraph (2), may issue declaratory
relief and any other appropriate relief.
``(b)(1) If, in any final judgment, the Board or court
declares that any suspension, revocation, or other
determination with regards to a security clearance or access
determination was made in violation of paragraph (8) or (9)
of section 2302(b), the affected agency shall conduct a
review of that suspension, revocation, access determination,
or other determination, giving great weight to the Board or
court judgment.
``(2) Not later than 30 days after any Board or court
judgment declaring that a security clearance suspension,
revocation, access determination, or other determination was
made in violation of paragraph (8) or (9) of section 2302(b),
the affected agency shall issue an unclassified report to the
congressional committees of jurisdiction (with a classified
annex if necessary), detailing the circumstances of the
agency's security clearance suspension, revocation, other
determination, or access determination. A report under this
paragraph shall include any proposed agency action with
regards to the security clearance or access determination.
``(c) An allegation that a security clearance or access
determination was revoked or suspended in retaliation for a
protected disclosure shall receive expedited review by the
Office of Special Counsel, the Merit Systems Protection
Board, and any reviewing court.
``(d) For purposes of this section, corrective action may
not be ordered if the agency demonstrates by a preponderance
of the evidence that it would have taken the same personnel
action in the absence of such disclosure.''.
(B) Technical and conforming amendment.--The table of
sections for chapter 77 of title 5, United States Code, is
amended by inserting after the item relating to section 7702
the following:

``7702a. Actions relating to security clearances.''.

(e) Exclusion of Agencies by the President.--Section
2302(a)(2)(C) of title 5, United States Code, is amended by
striking clause (ii) and inserting the following:
``(ii)(I) the Federal Bureau of Investigation, the Office
of the Director of National Intelligence, the Central
Intelligence Agency, the Defense Intelligence Agency, the
National Geospatial-Intelligence Agency, and the National
Security Agency; and
``(II) as determined by the President, any executive agency
or unit thereof the principal function of which is the
conduct of foreign intelligence or counterintelligence
activities, if the determination (as that determination
relates to a personnel action) is made before that personnel
action; or''.
(f) Attorney Fees.--Section 1204(m)(1) of title 5, United
States Code, is amended by striking ``agency involved'' and
inserting ``agency where the prevailing party is employed or
has applied for employment''.
(g) Disciplinary Action.--Section 1215(a)(3) of title 5,
United States Code, is amended to read as follows:
``(3)(A) A final order of the Board may impose--
``(i) disciplinary action consisting of removal, reduction
in grade, debarment from Federal employment for a period not
to exceed 5 years, suspension, or reprimand;
``(ii) an assessment of a civil penalty not to exceed
$1,000; or
``(iii) any combination of disciplinary actions described
under clause (i) and an assessment described under clause
(ii).
``(B) In any case in which the Board finds that an employee
has committed a prohibited personnel practice under paragraph
(8) or (9) of section 2302(b), the Board shall impose
disciplinary action if the Board finds that the activity
protected under paragraph (8) or (9) of section 2302(b) was a
significant motivating factor, even if other factors also
motivated the decision, for the employee's decision to take,
fail to take, or threaten to take or fail to take a personnel
action, unless that employee demonstrates, by preponderance
of evidence, that the employee would have taken, failed to
take, or threatened to take or fail to take the same
personnel action, in the absence of such protected
activity.''.
(h) Special Counsel Amicus Curiae Appearance.--Section 1212
of title 5, United States Code, is amended by adding at the
end the following:
``(h)(1) The Special Counsel is authorized to appear as
amicus curiae in any action

[[Page S8658]]

brought in a court of the United States related to any civil
action brought in connection with section 2302(b) (8) or (9),
or subchapter III of chapter 73, or as otherwise authorized
by law. In any such action, the Special Counsel is authorized
to present the views of the Special Counsel with respect to
compliance with section 2302(b) (8) or (9) or subchapter III
of chapter 73 and the impact court decisions would have on
the enforcement of such provisions of law.
``(2) A court of the United States shall grant the
application of the Special Counsel to appear in any such
action for the purposes described in subsection (a).''.
(i) Judicial Review.--
(1) In general.--Section 7703(b)(1) of title 5, United
States Code, is amended to read as follows:
``(b)(1)(A) Except as provided in subparagraph (B) and
paragraph (2), a petition to review a final order or final
decision of the Board shall be filed in the United States
Court of Appeals for the Federal Circuit. Notwithstanding any
other provision of law, any petition for review must be filed
within 60 days after the date the petitioner received notice
of the final order or decision of the Board.
``(B) During the 5-year period beginning on the effective
date of this subsection, a petition to review a final order
or final decision of the Board in a case alleging a violation
of paragraph (8) or (9) of section 2302(b) shall be filed in
the United States Court of Appeals for the Federal Circuit or
any court of appeals of competent jurisdiction as provided
under subsection (b)(2).''.
(2) Review obtained by office of personnel management.--
Section 7703(d) of title 5, United States Code, is amended to
read as follows:
``(d)(1) Except as provided under paragraph (2), this
paragraph shall apply to any review obtained by the Director
of the Office of Personnel Management. The Director of the
Office of Personnel Management may obtain review of any final
order or decision of the Board by filing, within 60 days
after the date the Director received notice of the final
order or decision of the Board, a petition for judicial
review in the United States Court of Appeals for the Federal
Circuit if the Director determines, in his discretion, that
the Board erred in interpreting a civil service law, rule, or
regulation affecting personnel management and that the
Board's decision will have a substantial impact on a civil
service law, rule, regulation, or policy directive. If the
Director did not intervene in a matter before the Board, the
Director may not petition for review of a Board decision
under this section unless the Director first petitions the
Board for a reconsideration of its decision, and such
petition is denied. In addition to the named respondent, the
Board and all other parties to the proceedings before the
Board shall have the right to appear in the proceeding before
the Court of Appeals. The granting of the petition for
judicial review shall be at the discretion of the Court of
Appeals.
``(2) During the 5-year period beginning on the effective
date of this subsection, this paragraph shall apply to any
review relating to paragraph (8) or (9) of section 2302(b)
obtained by the Director of the Office of Personnel
Management. The Director of the Office of Personnel
Management may obtain review of any final order or decision
of the Board by filing, within 60 days after the date the
Director received notice of the final order or decision of
the Board, a petition for judicial review in the United
States Court of Appeals for the Federal Circuit or any court
of appeals of competent jurisdiction as provided under
subsection (b)(2) if the Director determines, in his
discretion, that the Board erred in interpreting paragraph
(8) or (9) of section 2302(b). If the Director did not
intervene in a matter before the Board, the Director may not
petition for review of a Board decision under this section
unless the Director first petitions the Board for a
reconsideration of its decision, and such petition is denied.
In addition to the named respondent, the Board and all other
parties to the proceedings before the Board shall have the
right to appear in the proceeding before the court of
appeals. The granting of the petition for judicial review
shall be at the discretion of the Court of Appeals.''.
(j) Nondisclosure Policies, Forms, and Agreements.--
(1) In general.--
(A) Requirement.--Each agreement in Standard Forms 312 and
4414 of the Government and any other nondisclosure policy,
form, or agreement of the Government shall contain the
following statement: ``These restrictions are consistent with
and do not supersede, conflict with, or otherwise alter the
employee obligations, rights, or liabilities created by
Executive Order No. 12958; section 7211 of title 5, United
States Code (governing disclosures to Congress); section 1034
of title 10, United States Code (governing disclosure to
Congress by members of the military); section 2302(b)(8) of
title 5, United States Code (governing disclosures of
illegality, waste, fraud, abuse or public health or safety
threats); the Intelligence Identities Protection Act of 1982
(50 U.S.C. 421 et seq.) (governing disclosures that could
expose confidential Government agents); and the statutes
which protect against disclosure that may compromise the
national security, including sections 641, 793, 794, 798, and
952 of title 18, United States Code, and section 4(b) of the
Subversive Activities Act of 1950 (50 U.S.C. 783(b)). The
definitions, requirements, obligations, rights, sanctions,
and liabilities created by such Executive order and such
statutory provisions are incorporated into this agreement and
are controlling.''.
(B) Enforceability.--Any nondisclosure policy, form, or
agreement described under subparagraph (A) that does not
contain the statement required under subparagraph (A) may not
be implemented or enforced to the extent such policy, form,
or agreement is inconsistent with that statement.
(2) Persons other than government employees.--
Notwithstanding paragraph (1), a nondisclosure policy, form,
or agreement that is to be executed by a person connected
with the conduct of an intelligence or intelligence-related
activity, other than an employee or officer of the United
States Government, may contain provisions appropriate to the
particular activity for which such document is to be used.
Such form or agreement shall, at a minimum, require that the
person will not disclose any classified information received
in the course of such activity unless specifically authorized
to do so by the United States Government. Such nondisclosure
forms shall also make it clear that such forms do not bar
disclosures to Congress or to an authorized official of an
executive agency or the Department of Justice that are
essential to reporting a substantial violation of law.
(k) Clarification of Whistleblower Rights for Critical
Infrastructure Information.--Section 214(c) of the Homeland
Security Act of 2002 (6 U.S.C. 133(c)) is amended by adding
at the end the following: ``For purposes of this section a
permissible use of independently obtained information
includes the disclosure of such information under section
2302(b)(8) of title 5, United States Code.''.
(l) Advising Employees of Rights.--Section 2302(c) of title
5, United States Code, is amended by inserting ``, including
how to make a lawful disclosure of information that is
specifically required by law or Executive order to be kept
secret in the interest of national defense or the conduct of
foreign affairs to the Special Counsel, the Inspector General
of an agency, Congress, or other agency employee designated
to receive such disclosures'' after ``chapter 12 of this
title''.
(m) Scope of Due Process.--
(1) Special counsel.--Section 1214(b)(4)(B)(ii) of title 5,
United States Code, is amended by inserting ``, after a
finding that a protected disclosure was a contributing
factor,'' after ``ordered if''.
(2) Individual action.--Section 1221(e)(2) of title 5,
United States Code, is amended by inserting ``, after a
finding that a protected disclosure was a contributing
factor,'' after ``ordered if''.
(n) Effective Date.--This section and the amendment made by
this section shall take effect 30 days after the date of the
enactment of this Act.
______

SA 4806. Mr. KYL (for himself, Mr. Wyden, Mr. DeWine, Mr. Lieberman,
Mrs. Feinstein, Ms. Cantwell, Mr. Salazar, and Mr. Durbin) submitted an
amendment intended to be proposed by him to the bill H.R. 5631, making
appropriations for the Department of Defense for the fiscal year ending
September 30, 2007, and for other purposes; as follows:

At the appropriate place, insert the following:

SEC. __. ROYALTY RELIEF FOR PRODUCTION OF OIL AND GAS.

(a) Price Thresholds.--Notwithstanding any other provision
of law, the Secretary of the Interior shall place limitations
based on market price on the royalty relief granted under any
lease for the production of oil or natural gas on Federal
land (including submerged land) entered into by the Secretary
of the Interior on or after the date of enactment of this
Act.
(b) Clarification of Authority to Impose Price Thresholds
for Certain Lease Sales.--Congress reaffirms the authority of
the Secretary of the Interior under section 8(a)(1)(H) of the
Outer Continental Shelf Lands Act (43 U.S.C. 1337(a)(1)(H))
to vary, based on the price of production from a lease, the
suspension of royalties under any lease subject to section
304 of the Outer Continental Shelf Deep Water Royalty Relief
Act (Public Law 104-58; 43 U.S.C. 1337 note).

SEC. __. ELIGIBILITY FOR NEW LEASES AND THE TRANSFER OF
LEASES.

(a) Definitions.--In this section
(1) Covered lease.--The term ``covered lease'' means a
lease for oil or gas production in the Gulf of Mexico that
is--
(A) in existence on the date of enactment of this Act;
(B) issued by the Department of the Interior under the
Outer Continental Shelf Deep Water Royalty Relief Act (43
U.S.C. 1337 note; Public Law 104-58); and
(C) not subject to limitations on royalty relief based on
market price that are equal to or less than the price
thresholds described in clauses (v) through (vii) of section
8(a)(3)(C) of the Outer Continental Shelf Lands Act (43
U.S.C. 1337(a)(3)(C).
(2) Lessee.--The term ``lessee'' includes any person that
controls, is controlled by, or is in common control with, a
lessee.
(3) Secretary.--The term ``Secretary'' means the Secretary
of the Interior.
(b) Issuance of New Leases.--
(1) In general.--Beginning on the date that is 1 year after
the date of enactment of this Act, the Secretary shall not
issue any new lease that authorizes the production of

[[Page S8659]]

oil or natural gas in the Gulf of Mexico under the Outer
Continental Shelf Lands Act (43 U.S.C. 1331 et seq.) to--
(A) any lessee that--
(i) holds a covered lease on the date on which the
Secretary considers the issuance of the new lease; or
(ii) was issued a covered lease before the date of
enactment of this Act, but transferred the covered lease to
another person or entity (including a subsidiary or affiliate
of the lessee) after the date of enactment of this Act; or
(B) any other entity or person who has any direct or
indirect interest in, or who derives any benefit from, a
covered lease.
(2) Multiple lessees.--
(A) In general.--For purposes of paragraph (1), if there
are multiple lessees that own a share of a covered lease, the
Secretary may implement separate agreements with any lessee
with a share of the covered lease that modifies the payment
responsibilities with respect to the share of the lessee to
include price thresholds that are equal to or less than the
price thresholds described in clauses (v) through (vii) of
section 8(a)(3)(C) of the Outer Continental Shelf Lands Act
(43 U.S.C. 1337(a)(3)(C)).
(B) Covered lease.--Beginning on the effective date of an
agreement under subparagraph (A), any share subject to the
agreement shall not constitute a covered lease with respect
to any lessees that entered into the agreement.
(c) Transfers.--A lessee or any other person who has any
direct or indirect interest in, or who derives a benefit
from, a lease shall not be eligible to obtain by sale or
other transfer (including through a swap, spinoff, servicing,
or other agreement) any covered lease, the economic benefit
of any covered lease, or any other lease for the production
of oil or natural gas in the Gulf of Mexico under the Outer
Continental Shelf Lands Act (43 U.S.C. 1331 et seq.), unless
the lessee--
(1) renegotiates all covered leases of the lessee; and
(2) enters into an agreement with the Secretary to modify
the terms of all covered leases of the lessee to include
limitations on royalty relief based on market prices that are
equal to or less than the price thresholds described in
clauses (v) through (vii) of section 8(a)(3)(C) of the Outer
Continental Shelf Lands Act (43 U.S.C. 1337(a)(3)(C)).

______

SA 4807. Mr. LEVIN submitted an amendment intended to be proposed by
him to the bill H.R. 5631, making appropriations for the Department of
Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:
At the end of title VIII, add the following:
Sec. 8109. (a) Additional Amount for Research, Development
Test, and Evaluation, army.--The amount appropriated by title
IV under the heading ``Research, Development, Test and
Evaluation, Army'' is hereby increased by $15,000,000.
(b) Availability.--
(1) In general.--Of the amount appropriated by title IV
under the heading ``Research, Development, Test and
Evaluation, Army'', as increased by subsection (a)--
(A) $5,000,000 is for Combat Vehicle and Automotive
Technology (PE #0602601A) for appropriate purposes specified
in paragraph (2).
(B) $10,000,000 is for Combat Vehicle and Automotive
Technology (PE #0603005A) for appropriate purposes specified
in paragraph (2).
(2) Purposes.--The purposes specified in this paragraph are
the competitive award of research projects in the following
areas:
(A) Vehicle-Based Active Protection Systems against kinetic
energy threats.
(B) Robotic Ground Systems.
(C) Command and Control of Unmanned Systems.
(D) Hybrid Electric Technologies.
(E) Energy Efficient Vehicle Technologies.
(F) Vehicle Survivability Systems.
(G) Such other research activities as the Secretary of the
Army may specify.
(c) Offset.--The amount appropriated by title IV under the
heading ``Research, Development, Test and Evaluation, Air
Force'' is hereby reduced by $15,000,000, with the amount of
the reduction to be allocated to Alternative Infrared Space
System (PE #0604443F).
______

SA 4808. Mr. NELSON of Florida submitted an amendment intended to be
proposed by him to the bill H.R. 5631, making appropriations for the
Department of Defense for the fiscal year ending September 30, 2007,
and for other purposes; which was ordered to lie on the table; as
follows:

Sec. . Of the amount appropriated in title IV under the
heading ``RESEARCH, DEVELOPMENT, TEST AND EVALUATION, ARMY'',
up to $5,000,000 may be made available for the Virtual
Training and Airspace Management Simulation for Unmanned
Aerial Vehicles.
______

SA 4809. Mr. LEAHY submitted an amendment intended to be proposed by
him to the bill H.R. 5631, making appropriations for the Department of
Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the end of title IX, add the following:
Sec. 9012. (a) Availability of Additional Amount for
National Guard and Reserve Equipment.--Of the aggregate
amount appropriated or otherwise made available by this
title, up to $2,400,000,000 shall be available for equipment
for the National Guard and Reserve.
(b) Supplement Not Supplant.--The amount available under
subsection (a) for the purpose specified in that subsection
is in addition to any other amounts available in this title
for that purpose.
______

SA 4810. Mrs. MURRAY submitted an amendment intended to be proposed
by her to the bill H.R. 5631, making appropriations for the Department
of Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. Part G of title IV of the Higher Education Act
of 1965 (20 U.S.C. 1088 et seq.) is amended by adding at the
end the following:

``SEC. 494. STUDENT LOAN DEFERMENT FOR CERTAIN MEMBERS OF THE
ARMED FORCES.

``Notwithstanding any other provision of this Act--
``(1) a member of the Armed Forces serving in a combat
operation or combat zone, as designated by the Secretary of
Defense, or a member of a reserve component of the Armed
Forces who is serving pursuant to a call or order to active
duty for a period of more than 30 days, shall be eligible for
a deferment of any loan made, insured, or guaranteed under
this title, under which periodic installments of principal
need not be paid, but interest shall accrue and be paid by
the Secretary, during the period of such service and for 6
months after such period; and
``(2) each institution of higher education that
participates in any program under this title shall provide,
to each student who is enrolled in the institution at the
commencement of such service, the option to reenroll in the
institution after the completion of such service.''.
______

SA 4811. Mrs. MURRAY submitted an amendment intended to be proposed
by her to the bill H.R. 5631, making appropriations for the Department
of Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. (a) Child Care for Certain Children Without
Access to Military Child Care.--
(1) In general.--In any case where the children of a
covered member of the Armed Forces are geographically
dispersed and do not have practical access to a military
child development center, the Secretary of Defense may, to
the extent funds are available for such purpose, provide such
funds as are necessary permit the member's family to secure
access for such children to State licensed child care and
development programs and activities in the private sector
that are similar in scope and quality to the child care and
development programs and activities the Secretary would
otherwise provide access to under subchapter II of chapter 88
of title 10, United States Code, and other applicable
provisions of law.
(2) Provision of funds.--Funds may be provided under
paragraph (1) in accordance with the provisions of section
1798 of title 10, United States Code, or by such other
mechanism as the Secretary considers appropriate.
(3) Priorities for allocation of funds in certain
circumstances.--The Secretary shall prescribe in regulations
priorities for the allocation of funds for the provision of
access to child care under paragraph (1) in circumstances
where funds are inadequate to provide all children described
in that paragraph with access to child care as described in
that paragraph.
(b) Preservation of Services and Programs.--The Secretary
shall provide for the attendance and participation of
children in military child development centers and child care
and development programs and activities under subsection (a)
in a manner that preserves the scope and quality of child
care and development programs and activities otherwise
provided by the Secretary.
(c) Authorization of Appropriations.--Of the amounts
appropriated by this Act, up to $25,000,000 may be available
to carry out this section.
(d) Definitions.--In this section--
(1) The term ``covered members of the Armed Forces'' means
members of the Armed Forces on active duty, including members
of the Reserves who are called or ordered to active duty
under a provision of law referred to in section 101(a)(13)(B)
of title 10, United States Code, for Operation Enduring
Freedom or Operation Iraqi Freedom.
(2) The term ``military child development center''has the
meaning given such term in section 1800(1) of title 10,
United States Code.
Sec. 8110. (a) Short Title.--This section may be cited as
the ``Help for Military Children Affected by War Act of
2006''.

[[Page S8660]]

(b) Grants Authorized.--The Secretary of Defense is
authorized to award grants to eligible local educational
agencies for the additional education, counseling, and other
needs of military dependent children who are affected by war
or dramatic military decisions.
(c) Definitions.--In this section--
(1) Eligible local educational agency.--The term ``eligible
local educational agency'' means a local educational agency
that--
(A) had a number of military dependent children in average
daily attendance in the schools served by the local
educational agency during the school year preceding the
school year for which the determination is made, that--
(i) equaled or exceeded 20 percent of the number of all
children in average daily attendance in the schools served by
such agency during the preceding school year; or
(ii) was 1,000 or more, whichever is less; and
(B) is designated by the Secretary of Defense as impacted
by--
(i) Operation Iraqi Freedom;
(ii) Operation Enduring Freedom;
(iii) the global rebasing plan of the Department of
Defense;
(iv) the realignment of forces as a result of the base
closure process;
(v) the official creation or activation of 1 or more new
military units; or
(vi) a change in the number of required housing units on a
military installation, due to the Military Housing
Privatization Initiative of the Department of Defense.
(2) Local educational agency.--The term ``local educational
agency'' has the meaning given the term in section 9101 of
the Elementary and Secondary Education Act of 1965 (20 U.S.C.
7801).
(3) Military dependent child.--The term ``military
dependent child'' means a child described in subparagraph (B)
or (D)(i) of section 8003(a)(1) of the Elementary and
Secondary Education Act of 1965 (20 U.S.C. 7703(a)(1)).
(d) Use of Funds.--Grant funds provided under this section
shall be used for--
(1) tutoring, after-school, and dropout prevention
activities for military dependent children with a parent who
is or has been impacted by war-related action described in
clause (i), (ii), or (iii) of subsection (c)(1)(B);
(2) professional development of teachers, principals, and
counselors on the needs of military dependent children with a
parent who is or has been impacted by war-related action
described in clause (i), (ii), or (iii) of subsection
(c)(1)(B);
(3) counseling and other comprehensive support services for
military dependent children with a parent who is or has been
impacted by war-related action described in clause (i), (ii),
or (iii) of subsection (c)(1)(B), including the hiring of a
military-school liaison; and
(4) other basic educational activities associated with an
increase in military dependent children.
(e) Treatment of Funds.--Funds available to carry out this
section are in addition to any funds made available to local
educational agencies under section 582, 583 or 584 of this
Act or section 8003 of the Elementary and Secondary Education
Act of 1965 (20 U.S.C. 7703).
______

SA 4812. Mrs. MURRAY submitted an amendment intended to be proposed
by her to the bill H.R. 5631, making appropriations for the Department
of Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. (a) Availability of Assistance for Local
Educational Agencies.--To assist communities making
adjustments resulting from changes in the size or location of
the Armed Forces, the Secretary of Defense shall make
payments to eligible local educational agencies that, during
the period between the end of the school year preceding the
fiscal year for which the payments are authorized and the
beginning of the school year immediately preceding that
school year, had (as determined by the Secretary of Defense
in consultation with the Secretary of Education) an overall
increase or reduction of--
(1) not less than 5 percent in the average daily attendance
of military dependent students enrolled in the schools served
by the eligible local educational agencies; or
(2) not less than 250 military dependent students enrolled
in the schools served by the eligible local educational
agencies.
(b) Notification.--Not later than June 30, 2006, and June
30 of each of the next 2 fiscal years, the Secretary of
Defense shall notify each eligible local educational agency
for such fiscal year--
(1) that the local educational agency is eligible for
assistance under this section; and
(2) of the amount of the assistance for which the eligible
local educational agency qualifies, as determined under
subsection (c).
(c) Amount of Assistance.--
(1) In general.--The Secretary of Defense shall, in
consultation with the Secretary of Education, make assistance
available to eligible local educational agencies for a fiscal
year on a pro rata basis, as described in paragraph (2).
(2) Pro rata distribution.--
(A) In general.--The amount of the assistance provided
under this section to an eligible local educational agency
for a fiscal year shall be equal to the product obtained by
multiplying--
(i) the per-student rate determined under subparagraph (B)
for such fiscal year; by
(ii) the overall increase or reduction in the number of
military dependent students in the schools served by the
eligible local educational agency, as determined under
subsection (a).
(B) Per-student rate.--For purposes of subparagraph (A),
the per-student rate for a fiscal year shall be equal to the
dollar amount obtained by dividing--
(i) the amount of funds available for such fiscal year to
provide assistance under this section; by
(ii) the sum of the overall increases and reductions, as
determined under subparagraph (A)(ii), for all eligible local
educational agencies for that fiscal year.
(d) Disbursement of Funds.--The Secretary of Defense shall
disburse assistance made available under this section for a
fiscal year, not later than 30 days after the date on which
the Secretary of Defense notified the eligible local
educational agencies under subsection (b) for the fiscal
year.
(e) Consultation.--The Secretary of Defense shall carry out
this section in consultation with the Secretary of Education.
(f) Reports.--
(1) Reports required.--Not later than May 1 of each of the
years 2007, 2008, and 2009, the Secretary of Defense shall
submit to the Committee on Armed Services of the Senate and
the Committee on Armed Services of the House of
Representatives a report on the assistance provided under
this section during the fiscal year preceding the date of
such report.
(2) Element of report.--Each report described in paragraph
(1) shall include an assessment and description of the
current compliance of each eligible local educational agency
with the requirements of part A of title I of the Elementary
and Secondary Education Act of 1965 (20 U.S.C. 6301 et seq.).
(g) Funding.--Of the amount appropriated or otherwise made
available by title II under the heading ``Operation and
Maintenance, Defense-Wide'' up to $15,000,000 may be
available for the purpose of providing assistance to eligible
local educational agencies under this section.
(h) Termination.--The authority of the Secretary of Defense
to provide financial assistance under this section shall
expire on September 30, 2008.
(i) Definitions.--In this section:
(1) Base closure process.--The term ``base closure
process'' means the 2005 base closure and realignment process
authorized by the Defense Base Closure and Realignment Act of
1990 (part A of title XXIX of Public Law 101-510; 10 U.S.C.
2687 note) or any base closure and realignment process
conducted after the date of the enactment of this Act under
section 2687 of title 10, United States Code, or any other
similar law enacted after that date.
(2) Eligible local educational agency.--The term ``eligible
local educational agency'' means, for a fiscal year, a local
educational agency--
(A)(i) for which not less than 20 percent (as rounded to
the nearest whole percent) of the students in average daily
attendance in the schools served by the local educational
agency during the preceding school year were military
dependent students that were counted under section 8003(a)(1)
of the Elementary and Secondary Education Act of 1965 (20
U.S.C. 7703(a)(1)); or
(ii) that would have met the requirements of clause (i)
except for the reduction in military dependent students in
the schools served by the local educational agency; and
(B) for which the required overall increase or reduction in
the number of military dependent students enrolled in schools
served by the local educational agency, as described in
subsection (a), occurred as a result of--
(i) the global rebasing plan of the Department of Defense;
(ii) the official creation or activation of 1 or more new
military units;
(iii) the realignment of forces as a result of the base
closure process; or
(iv) a change in the number of required housing units on a
military installation, due to the military housing
privatization initiative of the Department of Defense
undertaken under the alternative authority for the
acquisition and improvement of military housing under
subchapter IV of chapter 169 of title 10, United States Code.
(3) Local educational agency.--The term ``local educational
agency'' has the meaning given the term in section 8013 of
the Elementary and Secondary Education Act of 1965 (20 U.S.C.
7713).
(4) Military dependent student.--The term ``military
dependent student'' means--
(A) an elementary school or secondary school student who is
a dependent of a member of the Armed Forces; or
(B) an elementary school or secondary school student who is
a dependent of a civilian employee of the Department of
Defense.
______

SA 4813. Mrs. FEINSTEIN submitted an amendment intended to be
proposed by her to the bill H.R. 5631, making appropriations for the
Department of Defense for the fiscal year ending September 30, 2007,
and for other purposes; which was ordered to lie on the table; as
follows:

On page 218, between lines 6 and 7, insert the following:
Sec. 8109. (a) Congress makes the following findings:

[[Page S8661]]

(1) The United States is engaged in a global war on terror
that has no clear geographic boundaries, is of unknown
duration, and is against an enemy with no state sponsor that
continues to commit senseless acts of violence and human
destruction.
(2) Detention of enemy combatants in this war is necessary
for the security of members of the Armed Forces and the
achievement of United States national security and foreign
policy objectives, but must be conducted in a way that
upholds United States values and international law.
(3) Since January 11, 2002, Naval Station Guantanamo Bay
has been used for the detention and interrogation of about
750 enemy combatants, of which approximately 460 remain
incarcerated and only 10 of whom have been formally charged
with crimes and been subject to legal adjudication through
military commissions.
(4) The Supreme Court, in Hamdan v. Rumsfeld, 126 S.Ct.
2749, held that the nature and rules governing the United
States Government's military commissions were in violation of
the Uniform Code of Military Justice and did not comply with
the Geneva Conventions.
(5) Official investigations and reports by the United
States Government confirm multiple incidents of psychological
and physical abuse inflicted upon detainees at Guantanamo,
some of which included--
(A) the threatened use of extreme force by guards against
detainees;
(B) sleep deprivation;
(C) forced stress positions;
(D) the use of dogs in interrogations; and
(E) the harsh manipulation of light, sound, and
temperature.
(6) President George W. Bush stated on June 21, 2006, ``I'd
like to end Guantanamo. I'd like it to be over with,'' yet
the President has not offered a specific plan for
transitioning the current detainees to another status.
(7) The individuals currently detained at the detention
facility at Guantanamo Bay, many of whom appear to have
little or no remaining intelligence value in the global war
on terror, could be--
(A) transferred to other countries for further legal
review;
(B) enrolled in United States domestic civil, criminal, or
military court proceedings;
(C) transferred to a separate military detention facility
that fully complies with United States domestic law,
international law, and the law of war; or
(D) released if found not to pose a continuing security
threat to the United States.
(8) The international perception of the detention facility
at Guantanamo Bay is negative and has created substantial
hostility toward the United States, raising reservations
among friends and allies of the United States and other
countries about the commitment of the United States to human
rights.
(9) Members of the Armed Forces and other Americans who may
be captured overseas and detained by other countries, or by
non-state groups, are more likely to be treated in a manner
fully consistent with the Geneva Conventions if individuals
detained by the United States are treated in the same manner.
(10) The security of the United States will not be
diminished, United States diplomacy will be furthered, and
the standing of the United States in the world will be
enhanced if the detention facility at Guantanamo Bay is
closed and all detainees are transitioned to another legal
status.
(b) Not later than one year after the date of the enactment
of this Act--
(1) the Secretary of Defense shall close the Department of
Defense detention facility at Guantanamo Bay, Cuba; and
(2) all detainees detained at such facility shall be--
(A) charged with a violation of United States or
international law and tried in an Article III court or
military legal proceeding before a regularly-constituted
court;
(B) transferred to a separate military detention facility
that fully complies with all United States and international
law and the law of war;
(C) transferred to their country of citizenship or a
different country for further legal review; or
(D) released if found not to pose a continuing security
threat to the United States.
______

SA 4814. Mr. BINGAMAN submitted an amendment intended to be proposed
by him to the bill H.R. 5631, making appropriations for the Department
of Defense for the fiscal year ending September 30, 2007, and for other
purposes; as follows:

At the end of title VIII, add the following:
Sec. 8109. Of the amount appropriated or otherwise made
available by title IV under the heading ``Research,
Development, Test and Evaluation, Air Force'', up to
$1,500,000 may be available for Commercialization and
Industrialization of Adaptive Optics (PE #0602890F).
______

SA 4815. Mr. BINGAMAN submitted an amendment intended to be proposed
by him to the bill H.R. 5631, making appropriations for the Department
of Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. Amounts appropriated or otherwise made available
by title II under the heading ``Operation and Maintenance,
Air Force'' and available for Aerospace Vehicle Technologies
(PE #602201F) may be available for Air Force Responsive Space
Operations for purposes of completing an updated study of the
New Mexico Spaceport that integrates the most current launch
technology with capabilities of the Spaceport in order to
further refine the manner in which the Spaceport may assist
with Air Force planning and operations for Responsive Space.
______

SA 4816. Mr. BINGAMAN submitted an amendment intended to be proposed
by her to the bill H.R. 5631, making appropriations for the Department
of Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. Of the amount appropriated or otherwise made
available by title IV under the heading ``Research,
Development, Test and Evaluation, Army'', up to $2,500,000
may be available for the Quantum Noninvasive Explosives
Detection Research and Test Program (PE #0602712A).
______

SA 4817. Mr. BINGAMAN submitted an amendment intended to be proposed
by her to the bill H.R. 5631, making appropriations for the Department
of Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. Amounts appropriated or otherwise made available
by title II under the heading ``Operation and Maintenance,
Air Force'' and available for Aerospace Technology
Development/Demonstration (PE #603211F) may be available for
Air Force Responsive Space Operations for purposes of
completing an updated study of the New Mexico Spaceport that
integrates the most current launch technology with
capabilities of the Spaceport in order to further refine the
manner in which the Spaceport may assist with Air Force
planning and operations for Responsive Space.
______

SA 4818. Mr. PRYOR submitted an amendment intended to be proposed by
him to the bill H.R. 5631, making appropriations for the Department of
Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

On page 218, between lines 6 and 7, insert the following:
Sec. 8109. (a) The amount appropriated or otherwise made
available by title IV under the heading ``Research,
Development, Test and Evaluation, Army'' and available for
the Future Medical Shelter System is hereby increased by
$5,000,000.
(b) The amount appropriated or otherwise made available by
title IV under the heading ``Research, Development, Test and
Evaluation, Army'' and available for Engineering and
Manufacturing Development is hereby decreased by $5,000,000.
______

SA 4819. Mr. DODD (for himself, Mr. Reed, Mr. Inouye, Mrs. Lincoln,
and Mr. Durbin) submitted an amendment intended to be proposed by her
to the bill H.R. 5631, making appropriations for the Department of
Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the appropriate place, insert the following:
Sec. __. From funds available in this Act, an additional
$6,700,000,000 may be available to fund equipment reset
requirements resulting from continuing combat operations,
including repair, depot, and procurement activities.
______

SA 4820. Ms. LANDRIEU submitted an amendment intended to be proposed
by her to the bill H.R. 5631, making appropriations for the Department
of Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. Of the amount appropriated or otherwise made
available by title II under the heading ``Operation and
Maintenance, Marine Corps Reserve'', up to $2,500,000 may be
available for Infantry Combat Equipment (ICE).
______

SA 4821. Ms. LANDRIEU submitted an amendment intended to be proposed
by here to the bill H.R. 5631, making appropriations for the Department
of Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. Of the amount appropriated or otherwise made
available by title II under

[[Page S8662]]

the heading ``Operation and Maintenance, Marine Corps
Reserve'', up to $3,500,000 may be available for the
Individual First Aid Kit (IFAK).
______

SA 4822. Ms. LANDRIEU submitted an amendment intended to be proposed
by her to the bill H.R. 5631, making appropriations for the Department
of Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:
At the end of title VIII, add the following:
Sec. 8109. (a) Additional Matter for Study by Commission on
the National Guard and Reserves.--In addition to any other
matters required to be studied by the Commission on the
National Guard and Reserves under section 513 of Ronald W.
Reagan National Defense Authorization Act for Fiscal Year
2005 (Public Law 108-375), the Commission shall also conduct
an assessment of the feasibility and advisability of
establishing a separate account in the Treasury for funding
procurement for the Army National Guard rather than funding
such procurement through the ``Other Procurement, Army''
account under current practice.
(b) Report.--The Commission on the National Guard and
Reserves shall include in the final report to Congress
required under section 513(f)(2) of the Ronald W. Reagan
National Defense Authorization Act for Fiscal Year 2005 the
results of the assessment conducted under subsection (a).
______

SA 4823. Mr. DURBIN submitted an amendment intended to be proposed by
him to the bill H.R. 5631, making appropriations for the Department of
Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:
At the end of title VIII, add the following:
Sec. 8109. Of the amount appropriated or otherwise made
available by title VI under the heading ``Defense Health
Program'', up to $500,000 may be available for a pilot
program on troops to nurse teachers.
______

SA 4824. Mr. BAYH submitted an amendment intended to be proposed by
him to the bill H.R. 5631, making appropriations for the Department of
Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:
At the end of title VIII, add the following:
Sec. 8109. (a) Additional Amount for Research, Development,
Test and Evaluation, Defense-Wide.--The amount appropriated
by title IV under the heading ``Research, Development, Test
and Evaluation, Defense-Wide'', is hereby increased by
$6,000,000.
(b) Availability.--Of the amount appropriated by title IV
under the heading ``Research, Development, Test and
Evaluation, Defense-Wide'', as increased by subsection (a),
up to $6,000,000 may be available as follows:
(1) $3,000,000 for bioterrorism protection research (PE
#0601384BP).
(2) $3,000,000 for advanced protective gear for small-arms
threats (PE #0601101E).
(c) Offset.--The amount appropriated by title IV under the
heading ``Research, Development, Test and Evaluation,
Defense-Wide'' is hereby reduced by $6,000,000, with the
amount of the reduction allocated to amounts available for
Technical Studies, Support, and Analysis.
______

SA 4825. Mr. BAYH submitted an amendment intended to be proposed by
him to the bill H.R. 5631, making appropriations for the Department of
Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. Of the amount appropriated or otherwise made
available by title II under the heading ``Operation and
Maintenance, Defense-Wide'', up to $30,000,000 may be
available for the Defense Logistics Agency for the Meals
Ready to Eat War Reserve Stockpile.
______

SA 4826. Mrs. CLINTON (for herself, Mr. Lieberman, and Mr.
Lautenberg) submitted an amendment intended to be proposed by her to
the bill H.R. 5631, making appropriations for the Department of Defense
for the fiscal year ending September 30, 2007, and for other purposes;
which was ordered to lie on the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. (a) Funding for Longitudinal Study on Traumatic
Brain Injury Incurred by Members of the Armed Forces in
Operation Iraqi Freedom and Operation Enduring Freedom.--Of
the amount appropriated or otherwise made available by title
V under the heading ``Defense Health Program'', up to
$5,000,000 may be available for a longitudinal study on
traumatic brain injury incurred by members of the Armed
Forces in Operation Iraqi Freedom and Operation Enduring
Freedom.
(b) Funding for the Establishment of a Panel of Experts to
Develop Training Curricula for Family Caregivers on Care and
Assistance for Members and Former Members of the Armed Forces
With Traumatic Brain Injury Incurred in Operation Iraqi
Freedom or Operation Enduring Freedom.--
(1) Operation and maintenance, army, funds.--Of the amount
appropriated or otherwise made available by title II under
the heading ``Operation and Maintenance, Army'', up to
$800,000 may be available for the establishment of a panel of
experts to develop training curricula for family caregivers
on care and assistance for members and former members of the
Armed Forces with traumatic brain injury incurred in
Operation Iraqi Freedom or Operation Enduring Freedom.
(2) Operation and maintenance, marine corps, funds.--Of the
amount appropriated or otherwise made available by title II
under the heading ``Operation and Maintenance, Marine
Corps'', up to $200,000 may be available for the
establishment of a panel of experts to develop training
curricula for family caregivers on care and assistance for
members and former members of the Armed Forces with traumatic
brain injury incurred in Operation Iraqi Freedom or Operation
Enduring Freedom.
______

SA 4827. Mr. BOND (for himself, Mr. Leahy, Mr. Lautenberg, Mr.
Dorgan, Ms. Mikulski, Mr. Harkin, and Mr. Reid) submitted an amendment
intended to be proposed by him to the bill H.R. 5631, making
appropriations for the Department of Defense for the fiscal year ending
September 30, 2007, and for other purposes; which was ordered to lie on
the table; as follows:

At the end of title IX, add the following:
Sec. 9012. Of the amount appropriated or otherwise made
available by this Act by reason of the adoption of Senate
Amendment 4751 (referred to as the ``Stevens amendment''),
$2,440,000,000 is available for the National Guard for
National Guard and Reserve equipment. Such amount is in
addition to any other amounts available in this title, or
under title III under the heading ``Other Procurement,
Army'', for National Guard and Reserve equipment.
______

SA 4828. Mr. CHAMBLISS submitted an amendment intended to be proposed
by him to the bill H.R. 5631, making appropriations for the Department
of Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. Of the amount appropriated or otherwise made
available by title IV under the heading ``Research,
Development, Test and Evaluation, Army'', up to $1,000,000
may be available for the Automated Communications Support
System for WARFIGHTERS, Intelligence Community, Linguists,
and Analysts.
______

SA 4829. Mr. SUNUNU submitted an amendment intended to be proposed by
him to the bill H.R. 5631, making appropriations for the Department of
Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. Of the amount appropriated or otherwise made
available by title IV under the heading ``Research,
Development, Test and Evaluation, Navy'' up to $1,000,000 may
be available for an integrated, low-cost, low-power Multibeam
Side Scan Sonar System for Unmanned Underwater Vehicles
(UUVs).
______

SA 4830. Mr. LAUTENBERG submitted an amendment intended to be
proposed by him to the bill H.R. 5631, making appropriations for the
Department of Defense for the fiscal year ending September 30, 2007,
and for other purposes; which was ordered to lie on the table; as
follows:

At the end of title VIII, add the following:
Sec. 8109. No funds appropriated or otherwise made
available by this Act may be obligated or expended for a
purpose as follows:
(1) To provide military assistance to the Government of
Libya.
(2) To establish diplomatic relations between the
Government of the United States and the Government of Libya.
______

SA 4831. Mr. SESSIONS (for himself, Mr. Warner, and Mr. Nelson of
Nebraska) submitted an amendment intended to be proposed by him to the
bill H.R. 5631, making appropriations for the Department of Defense for
the fiscal year ending September 30, 2007, and for other purposes;
which was ordered to lie on the table; as follows:

At the appropriate place, insert the following:
Sec. __. (a) Additional Amount for Research, Development,
Test, and Evaluation, Navy.--The amount appropriated by title
IV under the heading ``Research, Development, Test, and
Evaluation, Navy'' is hereby increased by $77,000,000.
(b) Availability of Amount for Conventional Trident
Modification Program.--Of the amount appropriated by title IV
under

[[Page S8663]]

the heading ``Research, Development, Test, and Evaluation,
Navy'', as increased by subsection (a), $77,000,000 may be
available for Advanced Conventional Strike Capability (PE
#64327N) for the Conventional Trident Modification Program.
(c) Offset.--The aggregate amount appropriated by this Act
(other than the amount available for the Conventional Trident
Modification Program) is hereby reduced by $77,000,000. The
Secretary of Defense shall allocate the amount of the
reduction in an appropriate manner across and among the
accounts of the Department of Defense
______

SA 4832. Mr. ALLEN submitted an amendment intended to be proposed by
him to the bill H.R. 5631, making appropriations for the Department of
Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the appropriate place, insert the following:

SEC. __. NO DISBURSEMENT OF PAY TO MEMBERS OF CONGRESS IF
APPROPRIATIONS ACTS NOT TIMELY PASSED.

(a) Restriction on Disbursement of Pay.--
(1) In general.--If, as of the first day of any fiscal
year, Congress has not passed all final appropriations acts
necessary to provide appropriations for the entirety of that
fiscal year, the Secretary of the Senate and the Chief
Administrative Officer of the House of Representatives may
not disburse net pay to any Member of Congress for any pay
period beginning in that fiscal year before the date on which
notice is provided under subsection (b)(2) that all such
final appropriation acts have been passed.
(2) Disbursement after passage.--The Secretary of the
Senate and the Chief Administrative Officer of the House of
Representatives shall disburse all amounts of net pay to
Members of Congress not disbursed under paragraph (1) at the
same time pay is disbursed for the first pay period beginning
after the period to which paragraph (1) applies.
(b) Notice.--The President pro tempore of the Senate shall
provide notice to the Secretary of the Senate, and the
Speaker of the House of Representatives shall provide notice
to the Chief Administrative Officer of the House of
Representatives--
(1) of any restriction on disbursement of pay under
subsection (a)(1), on the first day of the fiscal year to
which the restriction applies; and
(2) of the passage by Congress of all final appropriations
acts described in subsection (a)(1) with respect to that
fiscal year, on the date that passage occurs.
(c) Rule of Construction.--Nothing in this section shall be
construed to affect the authority of the Secretary of the
Senate or the Chief Administrative Officer of the House of
Representatives relating to withholdings, deductions, or any
other administrative function relating to pay as otherwise
authorized by law.
(d) Effective Date.--This section shall take effect on
January 3, 2007.
______

SA 4833. Mr. KENNEDY (for himself and Ms. Collins) submitted an
amendment intended to be proposed by him to the bill H.R. 5631, making
appropriations for the Department of Defense for the fiscal year ending
September 30, 2007, and for other purposes; which was ordered to lie on
the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. (a) Army Support for University Research
Initiatives.--Of the amount appropriated by title IV under
the heading ``Research, Development, Test and Evaluation,
Army'', up to $12,000,000 may be available for Program
Element 0601103A for University Research Initiatives.
(b) Navy Support for University Research Initiatives.--Of
the amount appropriated by title IV under the heading
``Research, Development, Test and Evaluation, Navy'', up to
$13,000,000 may be available for Program Element 0601103N for
University Research Initiatives.
(c) Air Force Support for University Research
Initiatives.--Of the amount appropriated by title IV under
the heading ``Research, Development, Test and Evaluation, Air
Force'', up to $5,000,000 may be available for Program
Element 0601103F for University Research Initiatives.
(d) SMART National Defense Education Program.--Of the
amount appropriated by title IV under the heading ``Research,
Development, Test and Evaluation, Defense-Wide'', up to
$9,000,000 may be available for Program Element 0601120D8Z
for the SMART National Defense Education Program.
(e) DARPA University Research Program in Computer Science
and Cybersecurity.--Of the amount appropriated by title IV
under the heading ``Research, Development, Test and
Evaluation, Defense-Wide'', up to $6,000,000 may be available
for Program Element 0601101E the Defense Advanced Research
Projects Agency Program in Computer Science and
Cybersecurity.
______

SA 4834. Mrs. MURRAY submitted an amendment intended to be proposed
by her to the bill H.R. 5631, making appropriations for the Department
of Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. (a) Study on Department of Defense Transition
Assistance Services.--
(1) Study panel.--The Secretary of Defense and the
Secretary of Veterans Affairs shall jointly establish a panel
to conduct a study on means of improving the Transition
Assistance Program (TAP) and other reintegration services for
members of the National Guard and the Reserves. The panel
shall be established not later than 60 days after the date of
the enactment of this Act.
(2) Composition.--The panel established under paragraph (1)
shall be composed of the following:
(A) Such officers or employees of the Department of Defense
as the Secretary of Defense shall appoint to the panel.
(B) Such officers or employees of the Department of
Veterans Affairs as the Secretary of Veterans Affairs shall
appoint to the panel.
(C) Such individuals from the private sector as the
Secretary of Defense and the Secretary of Veterans Affairs
shall jointly appoint to the panel from among individuals in
the private sector who have expertise in the matters to be
studied by the panel, including individuals with expertise in
occupational and employment adjustment matters, psychologists
or other mental health professionals, and family specialists.
(3) Study elements.--The panel established under paragraph
(1) shall conduct a study on means of improving the
Transition Assistance Program and other reintegration
services for members of the National Guard and the Reserves,
including means of improving the following under the Program:
(A) Training on interpersonal skills and life skills.
(B) Readjustment counseling.
(C) Briefings and workshops presented by the Department of
Veterans Affairs to members before their completion of
service on active duty.
(D) The duration of training sessions and workshops, so
that such sessions and workshops continue for members for at
least one year after their completion of service on active
duty.
(E) Education and outreach on the transition benefits
available to members of the National Guard and Reserves from
the Federal Government, State and local governments, private
organizations, and non-profit public service organizations.
(4) Report.--Not later than 120 days after the date of the
enactment of this Act, the panel established under paragraph
(1) shall submit to the Secretary of Defense and the
Secretary of Veterans Affairs a report on the study conducted
by the panel under this subsection. The report shall include
the findings of the panel as a result of the study and such
recommendations, including recommendations on the matters
specified in paragraph (3), as the panel considers
appropriate as a result of the study.
(5) Transmittal of report.--Not later than 60 days after
receipt of the report under paragraph (4), the Secretary of
Defense and the Secretary of Veterans Affairs shall jointly
transmit the report to Congress, together with such comments
on the report as the Secretary of Defense and the Secretary
of Veterans Affairs jointly consider appropriate.
(b) Study on Other National Guard and Reserve Benefits.--
(1) Study panel.--The Secretary of Defense shall establish
a panel to conduct a study on the adequacy of current pay and
benefits, including health care and other benefits, for
members of the National Guard and the Reserves under the
current policies and practices of the Armed Forces relating
to the utilization of the National Guard and the Reserves.
The panel shall be established not later than 60 days after
the date of the enactment of this Act.
(2) Composition.--The panel established under paragraph (1)
shall be composed of the following:
(A) Such officers or employees of the Department of Defense
as the Secretary of Defense shall appoint to the panel.
(B) Such individuals from the private sector as the
Secretary of Defense shall appoint to the panel from among
individuals in the private sector who have expertise in the
matters to be studied by the panel.
(3) Study elements.--The panel established under paragraph
(1) shall conduct a study of the adequacy of current pay and
benefits, including health care and other benefits, for
members of the National Guard and the Reserves under the
current policies and practices of the Armed Forces relating
to the utilization of the National Guard and the Reserves,
including--
(A) the advisability of separate systems of pay for members
of the regular components of the Armed Forces and members of
the reserve components of the Armed Forces;
(B) the advisability of different eligibility for medical
and dental care for members of the regular components of the
Armed Forces and members of the reserve components of the
Armed Forces; and
(C) the advisability of the modification or improvement of
other policies and practices relating to the pay and benefits
of members of the National Guard and the Reserves in order to
improve the quality of life of such members while serving in
the National Guard or Reserves.
(4) Report.--Not later than 120 days after the date of the
enactment of this Act, the

[[Page S8664]]

panel established under paragraph (1) shall submit to the
Secretary of Defense a report on the study conducted by the
panel under this subsection. The report shall include the
findings of the panel as a result of the study and such
recommendations, including recommendations on the matters
specified in paragraph (3), as the panel considers
appropriate as a result of the study.
(5) Transmittal of report.--Not later than 60 days after
receipt of the report under paragraph (4), the Secretary of
Defense shall transmit the report to Congress, together with
such comments on the report as the Secretary of Defense
considers appropriate.
______

SA 4835. Mrs. CLINTON (for herself and Mr. Schumer) submitted an
amendment intended to be proposed by her to the bill H.R. 5631, making
appropriations for the Department of Defense for the fiscal year ending
September 30, 2007, and for other purposes; which was ordered to lie on
the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. Of the amount appropriated or otherwise made
available by title II under the heading ``Operation and
Maintenance, Air Force'', up to $12,000,000 may be available
for Unmanned Threat Emitter (UMTE) Modernization.
______

SA 4836. Mr. SMITH submitted an amendment intended to be proposed by
him to the bill H.R. 5631, making appropriations for the Department of
Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the appropriate place, insert the following:
Sec. __. Notwithstanding any other provision of this Act,
there is appropriated $523,081,496 to make safety net
payments for fiscal year 2007 under section 101 of the Secure
Rural Schools and Community Self-Determination Act of 2000
(Public Law 106-393; 16 U.S.C. 500 note), to remain available
until expended.
______

SA 4837. Mr. BENNETT submitted an amendment intended to be proposed
by him to the bill H.R. 5631, making appropriations for the Department
of Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:
At the end of title VIII, add the following:
Sec. 8109. Of the amount appropriated or otherwise made
available by title IV under the heading ``Research,
Development, Test and Evaluation, Army'', up to $1,000,000
may be available for the development of a Lightweight All
Terrain Vehicle (LATV).
______

SA 4838. Mr. McCAIN submitted an amendment intended to be proposed by
him to the bill H.R. 5631, making appropriations for the Department of
Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

On page 180, beginning on line 2, strike ``, and the
projects'' and all that follows through line 4 and insert a
period.

______

SA 4839. Mr. OBAMA submitted an amendment intended to be proposed by
him to the bill H.R. 5631, making appropriations for the Department of
Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the appropriate place, insert the following:
Sec. 8109. (a) Certification on Notification of Disclosure
of Personal Information.--Not later than 30 days after the
date of any data security breach of the Department of
Defense, the Secretary of Defense shall certify in writing to
the congressional defense committees that each member of the
Armed Forces or other individual whose personal information,
while in the possession or control of the Department of
Defense has been compromised due to lax security precautions
at the Department of Defense, theft, or negligent disclosure
has been appropriately notified in writing of such
compromise.
(b) Provision of Certain Services.--Upon request of any
individual described in subsection (a), the Secretary shall
provide to such individual, at no charge to such individual--
(1) credit monitoring services during the 1-year period
beginning on the date of such request; and
(2) a copy of the credit report (as defined in section 603
of the Fair Credit Reporting Act) of such individual from
each of the major credit bureaus, including Equifax,
TransUnion, and Experian, once annually during the 2-year
period beginning on the date on which the credit monitoring
services required by paragraph (1) terminate, which shall be
in addition to any other credit report provided to such
individual under law, whether at no cost to such individual
or otherwise.
(c) Definitions.--In this section:
(1) The term ``data security breach'' means the
unauthorized assess or use of data in electronic or printed
form that contains personal information.
(2) The term ``personal information'', in the case of an
individual, means the name, address, or telephone number of
the individual in combination with any of the following:
(A) The Social Security Number of the individual.
(B) Any information regarding the medical history of the
individual.
(C) The history of the individual's service in the Armed
Forces.
(D) Any other personally identifiable information of the
individual that is not routinely part of the public record.
______

SA 4840. Mr. LEVIN submitted an amendment intended to be proposed by
him to the bill H.R. 5631, making appropriations for the Department of
Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. (a) Availability of Amounts Within Combat
Vehicle and Automotive Technology.--Of the amount
appropriated by title IV under the heading ``Research,
Development, Test and Evaluation, Army''--
(1) up to $5,000,000 may be available for Combat Vehicle
and Automotive Technology (PE #0602601A) for appropriate
purposes specified in subsection (b); and
(2) up to $10,000,000 may be available for Combat Vehicle
and Automotive Technology (PE #0603005A) for appropriate
purposes specified in subsection (b).
(b) Purposes.--The purposes specified in this subsection
are the competitive award of research projects in the
following areas:
(1) Vehicle-Based Active Protection Systems against kinetic
energy threats.
(2) Robotic Ground Systems.
(3) Command and Control of Unmanned Systems.
(4) Hybrid Electric Technologies.
(5) Energy Efficient Vehicle Technologies.
(6) Vehicle Survivability Systems.
(7) Such other research activities as the Secretary of the
Army may specify.
______

SA 4841. Mr. ALLEN (for himself and Mr. Warner) submitted an
amendment intended to be proposed by him to the bill H.R. 5631, making
appropriations for the Department of Defense for the fiscal year ending
September 30, 2007, and for other purposes; which was ordered to lie on
the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. (a) Of the amount appropriated or otherwise made
available by title II under the heading ``Operation and
Maintenance, Defense-Wide'', up to $2,000,000 may be
available for the Office of Economic Adjustment of the
Department of Defense to conduct a traffic study on the
improvements that are required to be carried out to the
transportation infrastructure around Fort Belvoir, Virginia,
to accommodate the increase in the workforce located on and
around Fort Belvoir resulting from decisions implemented
under the 2005 round of defense base closure and realignment.
The study shall incorporate the input of the Virginia
Department of Transportation and other State and local
governments and agencies.
(b) Not later than one year after the date of the enactment
of this Act, the Secretary of Defense shall submit to the
congressional defense committees a report on the study
conducted under subsection (a), including a cost estimate for
such improvements and the funding sources, including the
Defense Access Road Program, proposed for such improvements.
______

SA 4842. Mr. KYL (for himself, Mr. Wyden, and Mr. DeWine) submitted
an amendment intended to be proposed by him to the bill H.R. 5631,
making appropriations for the Department of Defense for the fiscal year
ending September 30, 2007, and for other purposes; which was ordered to
lie on the table; as follows:

At the appropriate place, insert the following:

SEC. __. ROYALTY RELIEF FOR PRODUCTION OF OIL AND GAS.

(a) Price Thresholds.--Notwithstanding any other provision
of law, the Secretary of the Interior shall place limitations
based on market price on the royalty relief granted under any
lease for the production of oil or natural gas on Federal
land (including submerged land) entered into by the Secretary
of the Interior on or after the date of enactment of this
Act.
(b) Clarification of Authority To Impose Price Thresholds
for Certain Lease Sales.--Congress reaffirms the authority of
the Secretary of the Interior under section 8(a)(1)(H) of the
Outer Continental Shelf Lands Act (43 U.S.C. 1337(a)(1)(H))
to vary, based on the price of production from a lease, the
suspension of royalties under any lease subject to section
304 of the Outer Continental Shelf Deep Water Royalty Relief
Act (Public Law 104-58; 43 U.S.C. 1337 note).
______

SA 4843. Mr. KENNEDY (for himself, Ms. Collins) submitted an
amendment

[[Page S8665]]

intended to be proposed by him to the bill H.R. 5631, making
appropriations for the Department of Defense for the fiscal year ending
September 30, 2007, and for other purposes; which was ordered to lie on
the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. (a) Army Support for University Research
Initiatives.--Of the amount appropriated by title IV under
the heading ``Research, Development, Test and Evaluation,
Army'', an additional amount of up to $12,000,000 may be
available for Program Element 0601103A for University
Research Initiatives.
(b) Navy Support for University Research Initiatives.--Of
the amount appropriated by title IV under the heading
``Research, Development, Test and Evaluation, Navy'', an
additional amount of up to $13,000,000 may be available for
Program Element 0601103N for University Research Initiatives.
(c) Air Force Support for University Research
Initiatives.--Of the amount appropriated by title IV under
the heading ``Research, Development, Test and Evaluation, Air
Force'', an additional amount of up to $5,000,000 may be
available for Program Element 0601103F for University
Research Initiatives.
(d) SMART National Defense Education Program.--Of the
amount appropriated by title IV under the heading ``Research,
Development, Test and Evaluation, Defense-Wide'', an
additional amount of up to $9,000,000 may be available for
Program Element 0601120D8Z for the SMART National Defense
Education Program.
(e) DARPA University Research Program in Computer Science
and Cybersecurity.--Of the amount appropriated by title IV
under the heading ``Research, Development, Test and
Evaluation, Defense-Wide'', up to $6,000,000 may be available
for Program Element 0601101E the Defense Advanced Research
Projects Agency Program in Computer Science and
Cybersecurity.
(f) Supplement Not Supplant.--Amounts made available by
subsections (a) through (e) for the purposes specified in
such subsections are in addition to any other amounts made
available by this Act for such purposes.
______

SA 4844. Mr. SESSIONS (for himself, Mr. Warner, and Mr. Nelson of
Nebraska) submitted an amendment intended to be proposed by him to the
bill H.R. 5631, making appropriations for the Department of Defense for
the fiscal year ending September 30, 2007, and for other purposes;
which was ordered to lie on the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. Of the amount appropriated by title IV under the
heading ``Research, Development, Test, and Evaluation,
Navy'', up to $77,000,000 may be available for Advanced
Conventional Strike Capability (PE #64327N) for the
Conventional Trident Modification Program.
______

SA 4845. Mr. PRYOR (for himself, Mr. Feingold) submitted an amendment
intended to be proposed by him to the bill H.R. 5631, making
appropriations for the Department of Defense for the fiscal year ending
September 30, 2007, and for other purposes; which was ordered to lie on
the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. Not later than March 31, 2007, the Secretary of
Defense shall submit to the congressional defense committees
a report setting forth the assessment of the Secretary
regarding the implementation of the new health care benefit
to help the children of members of the Armed Forces who died
on active duty, including--
(1) a statement of the reasons for the delay in
implementation of such benefit;
(2) an analysis of the new call centers established to help
survivors of such members obtain the benefits to which they
are entitled; and
(3) an assessment of whether the various survivor benefit
programs under the Department of Defense are adequately
staffed to carry out their mission in a timely and efficient
manner.
______

SA 4846. Mr. PRYOR submitted an amendment intended to be proposed by
him to the bill H.R. 5631, making appropriations for the Department of
Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

On page 218, between lines 6 and 7, insert the following:
Sec. 8109. Of the amount appropriated or otherwise made
available by title IV under the heading ``Research,
Development, Test and Evaluation, Army'', up to $10,000,000
may be available for the Future Medical Shelter System.
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SA 4847. Mr. REED submitted an amendment intended to be proposed by
him to the bill H.R. 5631, making appropriations for the Department of
Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. Of the amount appropriated or otherwise made
available by title IV under the heading ``Research,
Development, Test and Evaluation, Defense-Wide'', up to
$3,000,000 may be available for Small and Medium Caliber
Recoil Mitigation Technologies (PE #1160402BB).
______

SA 4848. Mr. COBURN submitted an amendment intended to be proposed by
him to the bill H.R. 5631, making appropriations for the Department of
Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the end of title VIII, add the following:
Sec. 8109. (a) Reports to Congress and Notice to Public on
Earmarks in Funds Available to the Department of Defense.--
The Secretary of Defense shall submit to Congress, and post
on the Internet website of the Department of Defense
available to the public, each year information as follows:
(1) A description of each earmark of funds made available
to the Department of Defense by this Act, including the
location (by city, State, country, and congressional district
if relevant) in which the earmarked funds are to be utilized,
the purpose of such earmark (if known), and the recipient of
such earmark.
(2) The total cost of administering each such earmark
including the amount of such earmark, staff time,
administrative expenses, and other costs.
(3) The total cost of administering all such earmarks.
(4) An assessment of the utility of each such earmark in
meeting the goals of the Department, set forth using a rating
system as follows:
(A) A for an earmark that directly advances the primary
goals of the Department or an agency, element, or component
of the Department.
(B) B for an earmark that advances many of the primary
goals of the Department or an agency, element, or component
of the Department.
(C) C for an earmark that may advance some of the primary
goals of the Department or an agency, element, or component
of the Department.
(D) D for an earmark that cannot be demonstrated as being
cost-effective in advancing the primary goals of the
Department or any agency, element, or component of the
Department.
(E) F for an earmark that distracts from or otherwise
impedes that capacity of the Department to meet the primary
goals of the Department.
(b) Earmark Defined.--In this section, the term ``earmark''
means a provision of law, or a directive contained within a
joint explanatory statement or report accompanying a
conference report or bill (as applicable), that specifies the
identity of an entity, program, project, or service,
including a defense system, to receive assistance not
requested by the President and the amount of the assistance
to be so received.
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SA 4849. Mr. BOND submitted an amendment intended to be proposed by
him to the bill H.R. 5631, making appropriations for the Department of
Defense for the fiscal year ending September 30, 2007, and for other
purposes; which was ordered to lie on the table; as follows:

At the appropriate place, insert the following:
Sec. __. Of the amounts available for the activity
described on pages 149 through 159 of Volume VI, Book I of
the Fiscal Year 2007 Congressional Budget Justification Book
of the Intelligence Community, up to $8,000,000 may be
available for personnel for that activity.
______

SA 4850. Mr. LAUTENBERG (for himself, Mr. Harkin,, Ms. Stabenow, Mr.
Lieberman, Mrs. Lincoln, Mr. Menendez, Ms. Mikulski, and Mr. Bingaman)
submitted an amendment intended to be proposed by him to the bill H.R.
5631, making appropriations for the Department of Defense for the
fiscal year ending September 30, 2007, and for other purposes; which
was ordered to lie on the table; as follows:

On page 148, line 7, insert before the period at the end
the following: ``: Provided, That no funds appropriated or
otherwise made available by this heading may be used to
increase the cost sharing requirements established under
paragraph (6) of section 1074g(a) of title 10, United States
Code, for pharmaceutical agents available through retail
pharmacies covered by paragraph (2)(E)(ii) of such section in
excess of (1) $3 in the case of generic agents, (2) $9 in the
case of formulary agents, or (3) $22 in the case of
nonformulary agents''.

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