PUBLIC LAW 109–432—DEC. 20, 2006

TAX RELIEF AND HEALTH CARE ACT OF 2006

120 STAT. 2922 PUBLIC LAW 109–432—DEC. 20, 2006

Public Law 109–432

109th Congress

An Act

To amend the Internal Revenue Code of 1986 to extend expiring provisions, and

for other purposes.

Be it enacted by the Senate and House of Representatives of

the United States of America in Congress assembled,

SECTION 1. SHORT TITLE, ETC.

(a) SHORT TITLE.—This Act may be cited as the ‘‘Tax Relief

and Health Care Act of 2006’’.

(b) TABLE OF CONTENTS.—The table of contents for this Act

is as follows:

Sec. 1. Short title, etc.

DIVISION A—EXTENSION AND EXPANSION OF CERTAIN TAX RELIEF

PROVISIONS, AND OTHER TAX PROVISIONS

Sec. 100. Reference.

TITLE I—EXTENSION AND MODIFICATION OF CERTAIN 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. Extension of bonus depreciation for certain qualified Gulf Opportunity

Zone property.

Sec. 121. Authority for undercover operations.

Sec. 122. Disclosures of certain tax return information.

Sec. 123. Special rule for elections under expired provisions.

TITLE II—ENERGY TAX PROVISIONS

Sec. 201. Credit for electricity produced from certain renewable resources.

Sec. 202. Credit to holders of clean renewable energy bonds.

Sec. 203. Performance standards for sulfur dioxide removal in advanced coal-based

generation technology units designed to use subbituminous coal.

Tax Relief and

Health Care Act

of 2006.

26 USC 1 note.

Dec. 20, 2006

[H.R. 6111]

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2923

Sec. 204. Deduction for energy efficient commercial buildings.

Sec. 205. Credit for new energy efficient homes.

Sec. 206. Credit for residential energy efficient property.

Sec. 207. Energy credit.

Sec. 208. Special rule for qualified methanol or ethanol fuel.

Sec. 209. Special depreciation allowance for cellulosic biomass ethanol plant property.

Sec. 210. Expenditures permitted from the Leaking Underground Storage Tank

Trust Fund.

Sec. 211. Treatment of coke and coke gas.

TITLE III—HEALTH SAVINGS ACCOUNTS

Sec. 301. Short title.

Sec. 302. FSA and HRA terminations to fund HSAs.

Sec. 303. Repeal of annual deductible limitation on HSA contributions.

Sec. 304. Modification of cost-of-living adjustment.

Sec. 305. Contribution limitation not reduced for part-year coverage.

Sec. 306. Exception to requirement for employers to make comparable health savings account contributions.

Sec. 307. One-time distribution from individual retirement plans to fund HSAs.

TITLE IV—OTHER PROVISIONS

Sec. 401. Deduction allowable with respect to income attributable to domestic production activities in Puerto Rico.

Sec. 402. Credit for prior year minimum tax liability made refundable after period

of years.

Sec. 403. Returns required in connection with certain options.

Sec. 404. Partial expensing for advanced mine safety equipment.

Sec. 405. Mine rescue team training tax credit.

Sec. 406. Whistleblower reforms.

Sec. 407. Frivolous tax submissions.

Sec. 408. Addition of meningococcal and human papillomavirus vaccines to list of

taxable vaccines.

Sec. 409. Clarification of taxation of certain settlement funds made permanent.

Sec. 410. Modification of active business definition under section 355 made permanent.

Sec. 411. Revision of State veterans limit made permanent.

Sec. 412. Capital gains treatment for certain self-created musical works made permanent.

Sec. 413. Reduction in minimum vessel tonnage which qualifies for tonnage tax

made permanent.

Sec. 414. Modification of special arbitrage rule for certain funds made permanent.

Sec. 415. Great Lakes domestic shipping to not disqualify vessel from tonnage tax.

Sec. 416. Use of qualified mortgage bonds to finance residences for veterans without regard to first-time homebuyer requirement.

Sec. 417. Exclusion of gain from sale of a principal residence by certain employees

of the intelligence community.

Sec. 418. Sale of property by judicial officers.

Sec. 419. Premiums for mortgage insurance.

Sec. 420. Modification of refunds for kerosene used in aviation.

Sec. 421. Regional income tax agencies treated as States for purposes of confidentiality and disclosure requirements.

Sec. 422. Designation of wines by semi-generic names.

Sec. 423. Modification of railroad track maintenance credit.

Sec. 424. Modification of excise tax on unrelated business taxable income of charitable remainder trusts.

Sec. 425. Loans to qualified continuing care facilities made permanent.

Sec. 426. Technical corrections.

DIVISION B—MEDICARE AND OTHER HEALTH PROVISIONS

Sec. 1. Short title of division.

TITLE I—MEDICARE IMPROVED QUALITY AND PROVIDER PAYMENTS

Sec. 101. Physician payment and quality improvement.

Sec. 102. Extension of floor on Medicare work geographic adjustment.

Sec. 103. Update to the composite rate component of the basic case-mix adjusted

prospective payment system for dialysis services.

Sec. 104. Extension of treatment of certain physician pathology services under

Medicare.

Sec. 105. Extension of Medicare reasonable costs payments for certain clinical diagnostic laboratory tests furnished to hospital patients in certain rural

areas.

120 STAT. 2924 PUBLIC LAW 109–432—DEC. 20, 2006

Sec. 106. Hospital Medicare reports and clarifications.

Sec. 107. Payment for brachytherapy.

Sec. 108. Payment process under the competitive acquisition program (CAP).

Sec. 109. Quality reporting for hospital outpatient services and ambulatory surgical

center services.

Sec. 110. Reporting of anemia quality indicators for Medicare part B cancer antianemia drugs.

Sec. 111. Clarification of hospice satellite designation.

TITLE II—MEDICARE BENEFICIARY PROTECTIONS

Sec. 201. Extension of exceptions process for Medicare therapy caps.

Sec. 202. Payment for administration of part D vaccines.

Sec. 203. OIG study of never events.

Sec. 204. Medicare medical home demonstration project.

Sec. 205. Medicare DRA technical corrections.

Sec. 206. Limited continuous open enrollment of original medicare fee-for-service

enrollees into Medicare Advantage non-prescription drug plans.

TITLE III—MEDICARE PROGRAM INTEGRITY EFFORTS

Sec. 301. Offsetting adjustment in Medicare Advantage Stabilization Fund.

Sec. 302. Extension and expansion of recovery audit contractor program under the

Medicare Integrity Program.

Sec. 303. Funding for the Health Care Fraud and Abuse Control Account.

Sec. 304. Implementation funding.

TITLE IV—MEDICAID AND OTHER HEALTH PROVISIONS

Sec. 401. Extension of Transitional Medical Assistance (TMA) and abstinence education program.

Sec. 402. Grants for research on vaccine against Valley Fever.

Sec. 403. Change in threshold for Medicaid indirect hold harmless provision of

broad-based health care taxes.

Sec. 404. DSH allotments for fiscal year 2007 for Tennessee and Hawaii.

Sec. 405. Certain Medicaid DRA technical corrections.

DIVISION C—OTHER PROVISIONS

TITLE I—GULF OF MEXICO ENERGY SECURITY

Sec. 101. Short title.

Sec. 102. Definitions.

Sec. 103. Offshore oil and gas leasing in 181 Area and 181 south Area of Gulf of

Mexico.

Sec. 104. Moratorium on oil and gas leasing in certain areas of Gulf of Mexico.

Sec. 105. Disposition of qualified outer Continental Shelf revenues from 181 Area,

181 south Area, and 2002–2007 planning areas of Gulf of Mexico.

TITLE II—SURFACE MINING CONTROL AND RECLAMATION ACT

AMENDMENTS OF 2006

Sec. 200. Short title.

Subtitle A—Mining Control and Reclamation

Sec. 201. Abandoned Mine Reclamation Fund and purposes.

Sec. 202. Reclamation fee.

Sec. 203. Objectives of Fund.

Sec. 204. Reclamation of rural land.

Sec. 205. Liens.

Sec. 206. Certification.

Sec. 207. Remining incentives.

Sec. 208. Extension of limitation on application of prohibition on issuance of permit.

Sec. 209. Tribal regulation of surface coal mining and reclamation operations.

Subtitle B—Coal Industry Retiree Health Benefit Act

Sec. 211. Certain related persons and successors in interest relieved of liability if

premiums prepaid.

Sec. 212. Transfers to funds; premium relief.

Sec. 213. Other provisions.

TITLE III—WHITE PINE COUNTY CONSERVATION, RECREATION, AND

DEVELOPMENT

Sec. 301. Authorization of appropriations.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2925

Sec. 302. Short title.

Sec. 303. Definitions.

Subtitle A—Land Disposal

Sec. 311. Conveyance of White Pine County, Nevada, land.

Sec. 312. Disposition of proceeds.

Subtitle B—Wilderness Areas

Sec. 321. Short title.

Sec. 322. Findings.

Sec. 323. Additions to National Wilderness Preservation System.

Sec. 324. Administration.

Sec. 325. Adjacent management.

Sec. 326. Military overflights.

Sec. 327. Native American cultural and religious uses.

Sec. 328. Release of wilderness study areas.

Sec. 329. Wildlife management.

Sec. 330. Wildfire, insect, and disease management.

Sec. 331. Climatological data collection.

Subtitle C—Transfers of Administrative Jurisdiction

Sec. 341. Transfer to the United States Fish and Wildlife Service.

Sec. 342. Transfer to the Bureau of Land Management.

Sec. 343. Transfer to the Forest Service.

Sec. 344. Availability of map and legal descriptions.

Subtitle D—Public Conveyances

Sec. 351. Conveyance to the State of Nevada.

Sec. 352. Conveyance to White Pine County, Nevada.

Subtitle E—Silver State Off-Highway Vehicle Trail

Sec. 355. Silver State off-highway vehicle trail.

Subtitle F—Transfer of Land to Be Held in Trust for the Ely Shoshone Tribe.

Sec. 361. Transfer of land to be held in trust for the Ely Shoshone Tribe.

Subtitle G—Eastern Nevada Landscape Restoration Project.

Sec. 371. Findings; purposes.

Sec. 372. Definitions.

Sec. 373. Restoration project.

Subtitle H—Amendments to the Southern Nevada Public Land Management Act of

1998

Sec. 381. Findings.

Sec. 382. Availability of special account.

Subtitle I—Amendments to the Lincoln County Conservation, Recreation, and

Development Act of 2004

Sec. 391. Disposition of proceeds.

Subtitle J—All American Canal Projects

Sec. 395. All American Canal Lining Project.

Sec. 396. Regulated storage water facility.

Sec. 397. Application of law.

TITLE IV—OTHER PROVISIONS

Sec. 401. Tobacco personal use quantity exception to not apply to delivery sales.

Sec. 402. Ethanol Tariff Schedule.

Sec. 403. Withdrawal of certain Federal land and interests in certain Federal land

from location, entry, and patent under the mining laws and disposition

under the mineral and geothermal leasing laws.

Sec. 404. Continuing eligibility for certain students under District of Columbia

School Choice Program.

Sec. 405. Study on Establishing Uniform National Database on Elder Abuse.

Sec. 406. Temporary duty reductions for certain cotton shirting fabric.

Sec. 407. Cotton Trust Fund.

120 STAT. 2926 PUBLIC LAW 109–432—DEC. 20, 2006

Sec. 408. Tax court review of requests for equitable relief from joint and several liability.

DIVISION D—TEMPORARILY MODIFY CERTAIN RATES OF DUTY AND MAKE

OTHER TECHNICAL AMENDMENTS TO THE TRADE LAWS, EXTEND CERTAIN TRADE PREFERENCE PROGRAMS, AND OTHER PURPOSES

Sec. 1. Table of contents.

TITLE I—TARIFF PROVISIONS

Sec. 1001. Reference; expired provisions.

Subtitle A—New Duty Suspensions and Reductions

CHAPTER 1—NEW DUTY SUSPENSIONS

Sec. 1111. Diethyl sulfate.

Sec. 1112. Sorafenib.

Sec. 1113. Prohexadione calcium.

Sec. 1114. Methyl methoxy acetate.

Sec. 1115. Methoxyacetic acid.

Sec. 1116. N-Methylpiperidine.

Sec. 1117. Quinclorac technical.

Sec. 1118. Pyridaben.

Sec. 1119. Certain rubber or plastic footwear.

Sec. 1120. Sodium ortho-phenylphenol.

Sec. 1121. Certain chemical.

Sec. 1122. Baypure CX.

Sec. 1123. Isoeicosane.

Sec. 1124. Isododecane.

Sec. 1125. Isohexadecane.

Sec. 1126. Aminoguanidine bicarbonate.

Sec. 1127. o-Chlorotoluene.

Sec. 1128. Bayderm bottom DLV-N.

Sec. 1129. 2,3-Dichloronitrobenzene.

Sec. 1130. 1-Methoxy-2-propanol.

Sec. 1131. Basic Red 1 dye.

Sec. 1132. Basic Red 1:1 dye.

Sec. 1133. Basic Violet 11 dye.

Sec. 1134. Basic Violet 11:1 dye.

Sec. 1135. N-Cyclohexylthiophthalimide.

Sec. 1136. 4,4′-Dithiodimorpholine.

Sec. 1137. Tetraethylthiuram disulfide.

Sec. 1138. Certain tetramethylthiuram disulfide.

Sec. 1139. Certain aerosol valves.

Sec. 1140. 4-Methyl-5-n-propoxy-2,4-dihydro-1,2,4-triazol-3-one.

Sec. 1141. Ethoxyquin.

Sec. 1142. Tricholorobenzene.

Sec. 1143. Benzoic acid, 3,4,5-trihydroxy-, propyl ester.

Sec. 1144. 2-Cyanopyridine.

Sec. 1145. Mixed xylidines.

Sec. 1146. Certain reception apparatus not containing a clock or clock timer, incorporating only AM radio.

Sec. 1147. Pigment Yellow 219.

Sec. 1148. Pigment Blue 80.

Sec. 1149. 1-Oxa-3, 20-diazadispiro-[5.1.11.2] heneicosan-21-one 2,2,4,4-

tetramethyl-,hydrochloride, reaction products with epichloro-hydrin,

hydrolyzed and polymerized.

Sec. 1150. Isobutyl parahydroxybenzoic acid and its sodium salt.

Sec. 1151. Phosphinic acid, diethyl-, aluminum salt.

Sec. 1152. Exolit OP 1312.

Sec. 1153. Sodium hypophosphite.

Sec. 1154. Cyanuric chloride.

Sec. 1155. Certain leather footwear for persons other than men or women.

Sec. 1156. Certain other work footwear.

Sec. 1157. Certain turn or turned footwear.

Sec. 1158. Certain work footwear with outer soles of leather.

Sec. 1159. Certain footwear with outer soles of rubber or plastics and with open

toes or heels.

Sec. 1160. Certain athletic footwear.

Sec. 1161. Certain work footwear.

Sec. 1162. Certain footwear.

Sec. 1163. 1-Naphthyl methylcarbamate.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2927

Sec. 1164. Certain 16-inch variable speed scroll saw machines.

Sec. 1165. 3,4-Dimethoxybenzaldehyde.

Sec. 1166. 2-Aminothiophenol.

Sec. 1167. Solvent Red 227.

Sec. 1168. Mixtures of formaldehyde polymer and toluene.

Sec. 1169. 1,2-Bis(3-aminopropyl)ethylenediamine, polymer with N-butyl-2,2,6,6-

tetramethyl-4-piperidinamine and 2,4,6-trichloro-1,3,5-triazine.

Sec. 1170. Mixture of barium carbonate, strontium carbonate, calcium carbonate,

methoxy-2-propananolacetate-1, for use as emitter suspension cathode

coating.

Sec. 1171. Resin cement.

Sec. 1172. Phosphor yox, yttrium oxide phosphor, activated by europium.

Sec. 1173. Phosphor-bag-barium magnesium aluminate phosphor.

Sec. 1174. Yttrium vanadate phosphor.

Sec. 1175. Phosphor scap strontium chloroapatite-europium.

Sec. 1176. Phosphor zinc silicate.

Sec. 1177. Strontium magnesium phosphate-tin doped.

Sec. 1178. Phosphor-yof flu pdr yox; yttrium oxide phosphor, activated by europium.

Sec. 1179. Calcium chloride phosphate phosphor.

Sec. 1180. Ceramic frit powder.

Sec. 1181. Phosphor lite white and phosphor blue halo.

Sec. 1182. Phosphor-sca, strontium halophosphate doped with europium.

Sec. 1183. Phosphor-cool white small particle calcium halophosphate phosphor activated by manganese and antimony.

Sec. 1184. Phosphor lap lanthanum phosphate phosphor, activated by cerium and

terbium.

Sec. 1185. Kashmir.

Sec. 1186. Certain articles of platinum.

Sec. 1187. Nickel alloy wire.

Sec. 1188. Titanium mononitride.

Sec. 1189. High accuracy, metal, marine sextants, used for navigating by celestial

bodies.

Sec. 1190. Electrically operated pencil sharpeners.

Sec. 1191. Valve assemblies (vacuum relief).

Sec. 1192. Seals, aerodynamic, fireproof.

Sec. 1193. Wing illumination lights.

Sec. 1194. Exterior emergency lights.

Sec. 1195. Magnesium peroxide.

Sec. 1196. Certain footwear other than for men.

Sec. 1197. Grass shears with rotating blade.

Sec. 1198. Cerium sulfide pigments.

Sec. 1199. Kresoxim methyl.

Sec. 1200. 4-piece or 5-piece fireplace tools of iron or steel.

Sec. 1201. RSD 1235.

Sec. 1202. MCPB acid and MCPB sodium salt.

Sec. 1203. Gibberellic acid.

Sec. 1204. Triphenyltin hydroxide.

Sec. 1205. Bromoxynil octonoate.

Sec. 1206. Methyl 3-(trifluoromethyl)benzoate.

Sec. 1207. 4-(Trifluoromethoxy)phenyl isocyanate.

Sec. 1208. 4-Methylbenzonitrile.

Sec. 1209. Diaminodecane.

Sec. 1210. Certain compounds of lanthanum phosphates.

Sec. 1211. Certain compounds of yttrium europium oxide coprecipitates.

Sec. 1212. Certain compounds of lanthanum, cerium, and terbium phosphates.

Sec. 1213. Certain compounds of yttrium cerium phosphates.

Sec. 1214. Canned, boiled oysters, not smoked.

Sec. 1215. Boots.

Sec. 1216. Vinylidene chloride-methyl methacrylate-acrylonitrile copolymer.

Sec. 1217. 1-Propene, 1,1,2,3,3,3-hexafluoro-, oxidized, polymerized, reduced

hydrolyzed.

Sec. 1218. 1-Propene,1,1,2,3,3,3-hexafluoro-oxidized, polymerized.

Sec. 1219. 1-Propene, 1,1,2,3,3,3-hexafluoro-, telomer with chlorotrifluoroethene,

oxidized, reduced, ethyl ester, hydrolyzed.

Sec. 1220. Infrared absorbing dye.

Sec. 1221. 1,1,2-2-Tetrafluoroethene, oxidized, polymerized.

Sec. 1222. Methoxycarbonyl-terminated perfluorinated polyoxymethylenepolyoxyethylene.

Sec. 1223. Ethene, tetrafluoro, oxidized, polymerized, reduced, decarboxylated.

Sec. 1224. Ethene, tetrafluoro, oxidized, polymerized reduced, methyl esters, reduced, ethoxylated.

120 STAT. 2928 PUBLIC LAW 109–432—DEC. 20, 2006

Sec. 1225. Oxiranemethanol, polymers with reduced methyl esters of reduced polymerized oxidized tetrafluoroethylene.

Sec. 1226. Ethene, tetrafluoro, oxidized, polymerized reduced, methyl esters, reduced.

Sec. 1227. Certain light-absorbing photo dyes.

Sec. 1228. Certain specialty monomers.

Sec. 1229. Suspension of duty on exoflex F BX7011.

Sec. 1230. Triphenyl phosphine.

Sec. 1231. Certain golf bag bodies.

Sec. 1232. Dichlorprop-p acid, dichlorprop-p dimethylamine salt, and dichlorprop-p

2-ethylhexyl ester.

Sec. 1233. 2,4-db acid and 2,4-db dimethylamine salt.

Sec. 1234. Filament fiber tow of rayon.

Sec. 1235. Parts for use in the manufacture of certain high-performance loudspeakers.

Sec. 1236. Certain plastic lamp-holder housings containing sockets.

Sec. 1237. Certain porcelain lamp-holder housings containing sockets.

Sec. 1238. Certain aluminum lamp-holder housings containing sockets.

Sec. 1239. Certain brass lamp-holder housings containing sockets.

Sec. 1240. Staple fibers of viscose rayon, not carded.

Sec. 1241. Staple fibers of rayon, carded, combed, or otherwise processed.

Sec. 1242. Mini DVD camcorder with 680K pixel CCD.

Sec. 1243. Mini DVD camcorder with 20G HDD.

Sec. 1244. Metal halide lamp.

Sec. 1245. Hand-held electronic can openers.

Sec. 1246. Electric knives.

Sec. 1247. Toaster ovens with single-slot traditional toaster opening on top of oven.

Sec. 1248. Ice shavers.

Sec. 1249. Dual-press sandwich makers with floating upper lid and lock.

Sec. 1250. Electric juice extractors greater than 300 watts but less than 400 watts.

Sec. 1251. Electric juice extractors not less than 800 watts.

Sec. 1252. Open-top electric indoor grills.

Sec. 1253. Automatic drip coffeemakers other than those with clocks.

Sec. 1254. Automatic drip coffeemakers with electronic clocks.

Sec. 1255. Electric under-the-cabinet mounting can openers.

Sec. 1256. Dimethyl malonate.

Sec. 1257. Lightweight digital camera lenses.

Sec. 1258. Digital zoom camera lenses.

Sec. 1259. Color flat panel screen monitors.

Sec. 1260. Color monitors with a video display diagonal of 35.56 cm or greater.

Sec. 1261. Color monitors.

Sec. 1262. Black and white monitors.

Sec. 1263. 6 V lead-acid storage batteries.

Sec. 1264. Zirconyl chloride.

Sec. 1265. Naphthol AS-CA.

Sec. 1266. Naphthol AS-KB.

Sec. 1267. Basic Violet 1.

Sec. 1268. Basic Blue 7.

Sec. 1269. 3-Amino-4-methylbenzamide.

Sec. 1270. Acetoacetyl-2,5-dimethoxy-4-chloroanilide.

Sec. 1271. Phenyl salicylate (benzoic acid, 2-hydroxy-, phenyl ester).

Sec. 1272. Synthetic indigo powder.

Sec. 1273. 1,3,5-Triazine-2,4-diamine, 6-[2-(2-methyl-1H-imidazol-1-yl)ethyl]-.

Sec. 1274. 50/50 Mixture of 1,3,5-triazine-2,4,6(1H,3H,5H)-trione, 1,3,5-tris[(2r)-

oxiranylmethyl]- and 1,3,5,-triazine-2,4,6(1H,3H,5H)-trione, 1,3,5-

tris[(2s)-oxiranylmethyl]-.

Sec. 1275. 9H-Thioxanthene-2-carboxaldehyde, 9-oxo-, 2-(o-acetyloxime).

Sec. 1276. 1H-Imidazole, 2-ethyl-4-methyl-.

Sec. 1277. 1H-Imidazole-4-methanol, 5-methyl-2-phenyl-.

Sec. 1278. 4-Cyclohexene-1,2-dicarboxylic acid, compd. With 1,3,5-triazine-2,4,6-triamine (1:1).

Sec. 1279. 1,3,5,-Triazine-2,4-diamine, 6-[2-(2-undecyl-1H-imidazol-1-yl)ethyl]-.

Sec. 1280. Certain footwear valued over $20 a pair with coated or laminated textile

fabrics.

Sec. 1281. Certain women’s footwear with coated or laminated textile fabrics.

Sec. 1282. Certain men’s footwear with coated or laminated textile fabrics.

Sec. 1283. Certain men’s footwear valued over $20 a pair with coated or laminated

textile fabrics.

Sec. 1284. Certain women’s footwear valued over $20 a pair with coated or laminated textile fabrics.

Sec. 1285. Certain other footwear valued over $20 a pair with coated or laminated

textile fabrics.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2929

Sec. 1286. Certain footwear with coated or laminated textile fabrics.

Sec. 1287. Certain other footwear covering the ankle with coated or laminated textile fabrics.

Sec. 1288. Certain women’s footwear covering the ankle with coated or laminated

textile fabrics.

Sec. 1289. Certain women’s footwear not covering the ankle with coated or laminated textile fabrics.

Sec. 1290. Felt-bottom boots for use in fishing waders.

Sec. 1291. Lug bottom boots for use in fishing waders.

Sec. 1292. Certain parts and accessories for measuring or checking instruments.

Sec. 1293. Certain printed circuit assemblies.

Sec. 1294. Certain subassemblies for measuring equipment for telecommunications.

Sec. 1295. Chloroneb.

Sec. 1296. p-Nitrobenzoic acid (PNBA).

Sec. 1297. Allyl pentaerythritol (APE).

Sec. 1298. Butyl ethyl propanediol (BEP).

Sec. 1299. BEPD70L.

Sec. 1300. Boltorn-1 (bolt-1).

Sec. 1301. Boltorn-2 (bolt-2).

Sec. 1302. Cyclic TMP formal (CTF).

Sec. 1303. DITMP.

Sec. 1304. Polyol DPP (DPP).

Sec. 1305. Hydroxypivalic acid (HPA).

Sec. 1306. TMPDE.

Sec. 1307. TMPME.

Sec. 1308. TMP oxetane (TMPO).

Sec. 1309. TMPO ethoxylate (TMPOE).

Sec. 1310. Amyl-anthraquinone.

Sec. 1311. T-butyl acrylate.

Sec. 1312. 3-Cyclohexene-1-carboxylic acid, 6-[(di-2-propenylamino)carbonyl]-, rel-

(1R,6R)-, reaction products with pentafluoroiodoethane-tetrafluoroethylene telomer, ammonium salt.

Sec. 1313. Mixtures of phosphate ammonium salt derivatives of a fluorochemical.

Sec. 1314. 1-(3H)-isobenzofuranone, 3,3-bis(2-methyl-1-octyl-1H-indol-3-yl)-.

Sec. 1315. Mixture of poly[[6-[(1,1,3,3-tetramethylbutyl)amino]-1,3,5-triazine-2,4-

diyl] [2,2,6,6-tetramethyl-4-piperidinyl)imino]-1,6-hexanediyl[(2,2,6,6-

tetramethyl-4-piperidinyl)imino]]) and bis(2,2,6,6-tetramethyl-4-

piperidyl) sebacate.

Sec. 1316. Certain bitumen-coated polyethylene sleeves specifically designed to protect in-ground wood posts.

Sec. 1317. Nylon woolpacks used to package wool.

Sec. 1318. Magnesium zinc aluminum hydroxide carbonate hydrate.

Sec. 1319. C12–18 alkenes.

Sec. 1320. Acrypet UT100.

Sec. 1321. 5-Amino-1-[2,6-dichloro-4-(trifluoromethyl)phenyl]-4-[(1R,S)–

(trifluoromethyl)-sulfinyl]-1H-pyrazole-3-carbonitrile (Fipronil).

Sec. 1322. 2,3-Pyridinedicarboxylic acid.

Sec. 1323. Mixtures of 2-amino-2,3-dimethylbutylnitrile and toluene.

Sec. 1324. 2,3-Quinolinedicarboxylic acid.

Sec. 1325. 3,5-Difluoroaniline.

Sec. 1326. Clomazone.

Sec. 1327. Chloropivaloyl chloride.

Sec. 1328. N,N′-Hexane-1,6-diylbis(3-(3,5-di-tert-butyl-4-

hydroxyphenylpropionamide)).

Sec. 1329. Reactive Red 268.

Sec. 1330. Reactive Red 270.

Sec. 1331. Certain glass thermo bulbs.

Sec. 1332. Pyriproxyfen.

Sec. 1333. Uniconazole-P.

Sec. 1334. Bispyribac-sodium.

Sec. 1335. Dinotefuran.

Sec. 1336. Etoxazole.

Sec. 1337. Bioallethrin.

Sec. 1338. S-Bioallethrin.

Sec. 1339. Tetramethrin.

Sec. 1340. Tralomethrin.

Sec. 1341. Flumiclorac-pentyl.

Sec. 1342. 1-Propene-2-methyl homopolymer.

Sec. 1343. Acronal-S-600.

Sec. 1344. Lucirin TPO.

Sec. 1345. Sokalan PG IME.

Sec. 1346. Lycopene 10 percent.

120 STAT. 2930 PUBLIC LAW 109–432—DEC. 20, 2006

Sec. 1347. Mixtures of CAS Nos. 181274–15–7 and 208465–21–8.

Sec. 1348. 2-Methyl-1-[4-(methylthio)phenyl]-2-(4-morpholinyl)–1-propanone.

Sec. 1349. 1,6-Hexanediamine, N,N- bis(2,2,6,6-tetramethyl-4- piperidinyl)-, polymer with 2,4,6-trichloro-1,3,5-triazine, reaction products with n-butyl-1-

butanamine and N-butyl- 2,2,6,6-tetramethyl-4- piperidinamine.

Sec. 1350. Vat Black 25.

Sec. 1351. Acid Orange 162.

Sec. 1352. Methyl salicylate.

Sec. 1353. 1,2-Octanediol.

Sec. 1354. Menthone glycerin acetal.

Sec. 1355. Pontamine Green 2b.

Sec. 1356. Bayderm bottom 10 UD.

Sec. 1357. Bayderm finish DLH.

Sec. 1358. Levagard DMPP.

Sec. 1359. Bayderm bottom DLV.

Sec. 1360. Certain ethylene-vinyl acetate copolymers.

Sec. 1361. Cyazofamid.

Sec. 1362. Flonicamid.

Sec. 1363. Zeta-cypermethrin.

Sec. 1364. 2-Ethylhexyl 4-methoxycinnamate.

Sec. 1365. Certain flame retardant plasticizers.

Sec. 1366. Baypure DS.

Sec. 1367. Bayowet C4.

Sec. 1368. Certain bicycle parts.

Sec. 1369. Other cycles.

Sec. 1370. Certain bicycle parts.

Sec. 1371. Certain bicycle parts.

Sec. 1372. (2-Chloroethyl)phosphonic acid (Ethephon).

Sec. 1373. Preparations containing, 2-(1-(((3-chloro-2-propenyl)oxy)imino)propyl)–5-

(2-(ethylthio)propyl)–3-hydroxy-2-cyclohexene-1-one (Clethodim).

Sec. 1374. Urea, polymer with formaldehyde (pergopak).

Sec. 1375. Ortho nitroaniline.

Sec. 1376. 2,2 -(2,5-thiophenediyl)bis(5-(1,1-dimethylethyl)benzoxazole).

Sec. 1377. Certain chemicals and chemical mixtures.

Sec. 1378. Acid Red 414.

Sec. 1379. Solvent Yellow 163.

Sec. 1380. 4-Amino-3,6-bis[[5-[[4-chloro-6-[methyl[2-(methylamino)–2-

oxoethyl]amino]-1,3,5-triazin-2-yl]amino]-2-sulfophenyl]azo]-5-hydroxy2,7-naphthalenedisulfonic acid, lithium potassium sodium salt.

Sec. 1381. Reactive Red 123.

Sec. 1382. Reactive Blue 250.

Sec. 1383. Reactive Black 5.

Sec. 1384. 5-[(2-Cyano-4-nitrophenyl)azo]-2-[[2-(2-hydroxyethoxy)ethyl]amino]-4-

methyl-6-(phenylamino)–3-pyridinecarbonitrile.

Sec. 1385. Cyano[3-[(6-methoxy-2-benzothiazolyl)amino]-1H-isoindol-1-ylidene]-acetic acid, pentyl ester.

Sec. 1386. [(9,10-Dihydro-9,10-dioxo-1,4-anthracenediyl)bis[imino[3-(2-

methylpropyl)–3,1-propanediyl]]]bisbenzenesulfonic acid, disodium salt.

Sec. 1387. [4-(2,6-Dihydro-2,6-dioxo-7-phenylbenzo[1,2-b:4,5-b′]difuran-3-

yl)phenoxy]-acetic acid, 2-ethoxyethyl ester.

Sec. 1388. 3-Phenyl-7-(4-propoxyphenyl)-benzo[1,2-b:4,5-b′]difuran-2,6-dione.

Sec. 1389. 2-[[[2, 5-Dichloro-4-[(2-methyl-1H-indol-3-yl)azo]phenyl]sulfonyl]amino]-

ethanesulfonic acid, monosodium salt.

Sec. 1390. 2,7-Naphthalenedisulfonic acid, 5-[[4-chloro-6-[(3-sulfophenyl)amino]-

1,3,5-triazin-2-yl]amino]-4-hydroxy-3-[[4-[[2-

(sulfoxy)ethyl]sulfonyl]phenyl]azo]-, sodium salt.

Sec. 1391. 7-[[2-[(Aminocarbonyl)amino]-4-[[4-[4-[2-[[4-[[3-[(aminocarbonyl) amino]-

4-[(3,6,8-trisulfo-2-naphthalenyl)azo]phenyl]amino]-6-chloro-1,3,5-

triazin-2-yl]amino]ethyl]- 1-piperazinyl]-6-chloro-1,3,5-triazin-2-

yl]amino]phenyl]azo]-1,3,6-naphthalenetrisulfonic acid, lithium potassium sodium salt.

Sec. 1392. 4-[[3-(Acetylamino)phenyl]amino]-1-amino-9,10-dihydro-9,10-dioxo-2-

anthracenesulfonic acid, monosodium salt.

Sec. 1393. [4-[2,6-Dihydro-2,6-dioxo-7-(4-propoxyphenyl)benzo[1,2-b:4,5-b ]difuran-3-

yl]phenoxy]-acetic acid, 2-ethoxyethyl ester.

Sec. 1394. Basic Yellow 40 chloride based.

Sec. 1395. Direct Yellow 119.

Sec. 1396. Naugard 412s.

Sec. 1397. Triacetonamine.

Sec. 1398. Ipconazole.

Sec. 1399. Omite tech.

Sec. 1400. Pantera technical.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2931

Sec. 1401. p-Toluenesulfonyl chloride.

Sec. 1402. Preformed pellets of a mixture of sodium iodide, thallium iodide, dysprosium tri-iodide, holmium tri-iodide, thulium tri-iodide, and sometimes

calcium iodide.

Sec. 1403. p-Aminobenzamide (4-aminobenzamide).

Sec. 1404. p-Chloroaniline.

Sec. 1405. 4-Chloro-2-nitroaniline.

Sec. 1406. o-Chloro-p-toluidine (3-chloro-4-methylaniline).

Sec. 1407. 2-Chloroacetoacetanilide.

Sec. 1408. p-Acetoacetanisidide.

Sec. 1409. 1-Hydroxy-2-naphthoic acid.

Sec. 1410. Pigment Green 7 crude, not ready for use as a pigment.

Sec. 1411. 1,8-Naphthalimide (1H-benz[de]isoquinoline-1,3(2H)-dione).

Sec. 1412. Diisopropyl succinate.

Sec. 1413. 2,4-Di-tert-butyl-6-(5-chlorobenzotriazol-2-yl)phenol.

Sec. 1414. Direct Black 22.

Sec. 1415. Methylene bis-benzotriazolyl tetramethylbutylphenol.

Sec. 1416. Bis-ethylhexyloxyphenol methoxyphenol triazine.

Sec. 1417. Reactive Orange 132.

Sec. 1418. Acid Black 244.

Sec. 1419. Certain cores used in remanufacture.

Sec. 1420. ADTP.

Sec. 1421. DCBTF.

Sec. 1422. Noviflumuron.

Sec. 1423. Parachlorobenzotrifluoride.

Sec. 1424. Mixtures of insecticide.

Sec. 1425. Mixture of fungicide.

Sec. 1426. 1,2-Benzisothiazol-3(2H)-one.

Sec. 1427. Styrene, ar-ethyl-, polymer with divinylbenzene and styrene (6CI) beads

with low ash.

Sec. 1428. Mixtures of fungicide.

Sec. 1429. 2-Methyl-4-chlorophenoxy-acetic acid, di-methylamine salt.

Sec. 1430. Charge control agent 7.

Sec. 1431. Pro-jet Black 820 liquid feed.

Sec. 1432. Pro-jet Magenta M700.

Sec. 1433. Pro-jet Fast Black 287 NA liquid feed.

Sec. 1434. Pro-jet Fast Black 286 stage.

Sec. 1435. Pro-jet Cyan 485 stage.

Sec. 1436. Pro-jet Black 661 liquid feed.

Sec. 1437. Pro-jet Black Cyan 854 liquid feed.

Sec. 1438. Erasers.

Sec. 1439. Artificial flowers.

Sec. 1440. Suspension system stabilizer bars.

Sec. 1441. Rattan webbing.

Sec. 1442. Tractor body parts.

Sec. 1443. AC electric motors of an output exceeding 74.6 W but not exceeding 85

W.

Sec. 1444. AC electric motors of an output exceeding 74.6 W but not exceeding 105

W.

Sec. 1445. AC electric motors of an output exceeding 74.6 W but not exceeding 95

W.

Sec. 1446. Certain AC electric motors.

Sec. 1447. Viscose rayon yarn.

Sec. 1448. Certain twisted yarn of viscose rayon.

Sec. 1449. Allyl ureido monomer.

Sec. 1450. Synthetic elastic staple fiber.

Sec. 1451. Certain fiberglass sheets.

Sec. 1452. Halophosphor calcium diphosphate.

Sec. 1453. Certain rayon staple fibers.

Sec. 1454. Synthetic quartz or fused silica photomask substrates.

Sec. 1455. Certain integrated machines for manufacturing pneumatic tires.

Sec. 1456. Tramway cars.

Sec. 1457. Certain artificial filament single yarn (other than sewingthread).

Sec. 1458. Certain electrical transformers rated at 25VA.

Sec. 1459. Certain electrical transformers rated at 40VA.

CHAPTER 2—REDUCTIONS

Sec. 1461. Floor coverings and mats of vulcanized rubber.

Sec. 1462. Manicure and pedicure sets.

Sec. 1463. Nitrocellulose.

Sec. 1464. Sulfentrazone technical.

120 STAT. 2932 PUBLIC LAW 109–432—DEC. 20, 2006

Sec. 1465. Clock radio combos.

Sec. 1466. Thiamethoxam technical.

Sec. 1467. Staple fibers of viscose rayon, not carded, combed, or otherwise processed for spinning.

Sec. 1468. Certain men’s footwear covering the ankle with coated or laminated textile fabrics.

Sec. 1469. Certain footwear not covering the ankle with coated or laminated textile

fabrics.

Sec. 1470. Acrylic or modacrylic synthetic staple fibers, not carded, combed, or otherwise processed for spinning.

Sec. 1471. Certain women’s footwear.

Sec. 1472. Numerous other seals made of rubber or silicone, and covered with, or

reinforced with, a fabric material.

Sec. 1473. Tetrakis.

Sec. 1474. Glycine, N,N-bis[2-hydroxy-3-(2-propenyloxy)propyl]-, monosodium salt,

reaction products with ammonium hydroxide and

pentafluoroiodoethane-tetrafluoroethylene telomer.

Sec. 1475. Diethyl ketone.

Sec. 1476. Acephate.

Sec. 1477. Flumioxazin.

Sec. 1478. Garenoxacin mesylate.

Sec. 1479. Butylated hydroxyethylbenzene.

Sec. 1480. Certain automotive catalytic converter mats.

Sec. 1481. 3,3′-Dichlorobenzidine dihydrochloride.

Sec. 1482. TMC114.

Sec. 1483. Biaxially oriented polypropylene dielectric film.

Sec. 1484. Biaxially oriented polyethylene terephthalate dielectric film.

Sec. 1485. Certain bicycle parts.

Sec. 1486. Certain bicycle parts.

Sec. 1487. Bifenthrin.

Sec. 1488. Reduced Vat 1.

Sec. 1489. 4-Chlorobenzonitrile.

Sec. 1490. Nail clippers and nail files.

Sec. 1491. Electric automatic shower cleaners.

Sec. 1492. Mesotrione technical.

Sec. 1493. Certain crank-gear and other bicycle parts.

Subtitle B—Existing Suspensions and Reductions

Sec. 1501. Extensions of existing suspensions and other modifications.

Subtitle C—Effective Date

Sec. 1511. Effective date.

TITLE II—RELIQUIDATIONS

Sec. 2001. Reliquidation of certain entries of certain small diameter carbon and

alloy seamless standard, line and pressure pipe from Romania.

Sec. 2002. Certain entries of pasta.

Sec. 2003. Clarification of reliquidation provision.

Sec. 2004. Reliquidation of certain drawback claim.

Sec. 2005. Payment of interest on amounts owed pursuant to reliquidation of certain entries.

TITLE III—TECHNICAL CORRECTIONS AND OTHER PROVISIONS

Subtitle A—Technical corrections

Sec. 3001. Amendments to the HTS.

Sec. 3002. Technical correction to the Tariff Act of 1930.

Sec. 3003. Amendments to the Pension Protection Act of 2006.

Sec. 3004. NMSBA.

Sec. 3005. Certain monochrome glass envelopes.

Sec. 3006. Flexible magnets and composite goods containing flexible magnets.

Sec. 3007. Cellar treatment of wine.

Subtitle B—Other Provisions

Sec. 3011. Consideration of certain civil actions delayed because of the terrorist attacks of September 11, 2001.

Sec. 3012. Effective date of modifications to the Harmonized Tariff Schedule.

TITLE IV—EXTENSION OF NONDISCRIMINATORY TREATMENT (NORMAL

TRADE RELATIONS TREATMENT) TO THE PRODUCTS OF VIETNAM

Sec. 4001. Findings.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2933

Sec. 4002. Termination of application of title IV of the Trade Act of 1974 to Vietnam.

Sec. 4003. Procedure for determining prohibited subsidies by Vietnam.

Sec. 4004. Consultations upon initiation of investigation.

Sec. 4005. Public participation and consultation.

Sec. 4006. Arbitration and imposition of quotas.

Sec. 4007. Definitions.

TITLE V—HAITI

Sec. 5001. Short title.

Sec. 5002. Trade benefits for Haiti.

Sec. 5003. ITC study.

Sec. 5004. Sense of Congress on interpretation of textile and apparel provisions for

Haiti.

Sec. 5005. Technical amendments.

Sec. 5006. Effective date.

TITLE VI—AFRICAN GROWTH AND OPPORTUNITY ACT

Sec. 6001. Short title.

Sec. 6002. Preferential treatment of apparel products of lesser developed countries.

Sec. 6003. Technical corrections.

Sec. 6004. Effective date for AGOA.

TITLE VII—ANDEAN TRADE PREFERENCE ACT

Sec. 7001. Short title.

Sec. 7002. ATPA extension.

Sec. 7003. Technical amendments.

TITLE VIII—GENERALIZED SYSTEM OF PREFERENCES (GSP) PROGRAM

Sec. 8001. Limitations on waivers of competitive need limitation.

Sec. 8002. Extension of GSP program.

DIVISION A—EXTENSION AND EXPANSION OF CERTAIN TAX RELIEF PROVISIONS, AND OTHER TAX PROVISIONS

SEC. 100. REFERENCE.

Except as otherwise expressly provided, whenever in this division 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.

TITLE I—EXTENSION AND MODIFICATION OF CERTAIN 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.

26 USC 222 note.

26 USC 222.

120 STAT. 2934 PUBLIC LAW 109–432—DEC. 20, 2006

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.—Except as provided in paragraph (3),

the amendments made by this subsection shall apply to taxable

years ending after December 31, 2006.

(3) TRANSITION RULE.—

(A) IN GENERAL.—In the case of a specified transitional

taxable year for which an election under section 41(c)(4)

of the Internal Revenue Code of 1986 applies, the credit

determined under section 41(a)(1) of such Code shall be

equal to the sum of—

(i) the applicable 2006 percentage multiplied by

the amount determined under section 41(c)(4)(A) of

such Code (as in effect for taxable years ending on

December 31, 2006), plus

(ii) the applicable 2007 percentage multiplied by

the amount determined under section 41(c)(4)(A) of

such Code (as in effect for taxable years ending on

January 1, 2007).

(B) DEFINITIONS.—For purposes of subparagraph (A)—

26 USC 41 note.

26 USC 41 note.

26 USC 41 note.

26 USC 164 note.

26 USC 45D

note.

26 USC 45D.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2935

(i) SPECIFIED TRANSITIONAL TAXABLE YEAR.—The

term ‘‘specified transitional taxable year’’ means any

taxable year which ends after December 31, 2006, and

which includes such date.

(ii) APPLICABLE 2006 PERCENTAGE.—The term

‘‘applicable 2006 percentage’’ means the number of

days in the specified transitional taxable year before

January 1, 2007, divided by the number of days in

such taxable year.

(iii) APPLICABLE 2007 PERCENTAGE.—The term

‘‘applicable 2007 percentage’’ means the number of

days in the specified transitional taxable year after

December 31, 2006, divided by the number of days

in such taxable year.

(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) TRANSITION RULE FOR DEEMED REVOCATION OF ELECTION

OF ALTERNATIVE INCREMENTAL CREDIT.—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 January

1, 2007, 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

this subsection) for such year.

(3) EFFECTIVE DATE.—Except as provided in paragraph (4),

the amendments made by this subsection shall apply to taxable

years ending after December 31, 2006.

(4) TRANSITION RULE FOR NONCALENDAR TAXABLE YEARS.— 26 USC 41 note.

26 USC 41 note.

26 USC 41 note.

Applicability.

26 USC 41.

120 STAT. 2936 PUBLIC LAW 109–432—DEC. 20, 2006

(A) IN GENERAL.—In the case of a specified transitional

taxable year for which an election under section 41(c)(5)

of the Internal Revenue Code of 1986 (as added by this

subsection) applies, the credit determined under section

41(a)(1) of such Code shall be equal to the sum of—

(i) the applicable 2006 percentage multiplied by

the amount determined under section 41(a)(1) of such

Code (as in effect for taxable years ending on December

31, 2006), plus

(ii) the applicable 2007 percentage multiplied by

the amount determined under section 41(c)(5) of such

Code (as in effect for taxable years ending on January

1, 2007).

(B) DEFINITIONS AND SPECIAL RULES.—For purposes

of subparagraph (A)—

(i) DEFINITIONS.—Terms used in this paragraph

which are also used in subsection (b)(3) shall have

the respective meanings given such terms in such subsection.

(ii) DUAL ELECTIONS PERMITTED.—Elections under

paragraphs (4) and (5) of section 41(c) of such Code

may both apply for the specified transitional taxable

year.

(iii) DEFERRAL OF DEEMED ELECTION REVOCATION.—Any election under section 41(c)(4) of the

Internal Revenue Code of 1986 treated as revoked

under paragraph (2) shall be treated as revoked for

the taxable year after the specified transitional taxable

year.

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:

26 USC 51, 51A.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2937

‘‘(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 sub- stituting ‘$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.

Applicability.

120 STAT. 2938 PUBLIC LAW 109–432—DEC. 20, 2006

(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 subsections (i), (j), (k), and (l), respectively, and by

inserting after subsection (e) the following new subsections:

‘‘(f) 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 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

26 USC 32 note.

26 USC 32.

26 USC 51 note.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2939

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.

26 USC 1400A

note.

26 USC 1400

note.

26 USC 198 note.

26 USC 62 note.

26 USC 1397E

note.

26 USC 54,

1400N.

120 STAT. 2940 PUBLIC LAW 109–432—DEC. 20, 2006

(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) EFFECTIVE DATE.—The amendments made by subsection

(a) shall apply to property placed in service after December 31,

2005.

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.

26 USC 7652

note.

26 USC 168 note.

26 USC 45A note.

26 USC 1400C

note.

26 USC 1400B

note.

26 USC 1400B.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2941

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 SECU- RITY 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’’.

26 USC 170 note.

26 USC 170 note.

26 USC 9812.

120 STAT. 2942 PUBLIC LAW 109–432—DEC. 20, 2006

(c) TIME FOR FILING REPORTS, ETC.— (1) The report required by section 220(j)(4) of the Internal

Revenue Code of 1986 to be made on August 1, 2005, or August

1, 2006, as the case may be, 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 or

calendar year 2006, as the case may be, 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 or 2006 is a cutoff 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.

Corporations.

26 USC 30A note.

26 USC 613A

note.

26 USC 613A.

26 USC 220 note.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2943

(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. 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, 2010, or

‘‘(II) in the case of a taxpayer who places a

building described in subclause (I) in service on

or before December 31, 2010, 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 60 percent of the housing units in such county or

parish which were occupied (determined according to the

2000 Census).

‘‘(D) ONLY PRE-JANUARY 1, 2010, BASIS OF REAL PROPERTY ELIGIBLE FOR ADDITIONAL ALLOWANCE.—In the case

of property which is qualified Gulf Opportunity Zone property solely by reason of subparagraph (B)(ii)(I), paragraph

(1) shall apply only to the extent of the adjusted basis

thereof attributable to manufacture, construction, or

production before January 1, 2010.’’.

(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.

26 USC 1400N

note.

26 USC 1400N.

120 STAT. 2944 PUBLIC LAW 109–432—DEC. 20, 2006

SEC. 121. 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. 122. 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.

SEC. 123. SPECIAL RULE FOR ELECTIONS UNDER EXPIRED PROVISIONS.

(a) RESEARCH CREDIT ELECTIONS.—In the case of any taxable

year ending after December 31, 2005, and before the date of the

enactment of this Act, any election under section 41(c)(4) or section

280C(c)(3)(C) of the Internal Revenue Code of 1986 shall be treated

as having been timely made for such taxable year if such election

is made not later than the later of April 15, 2007, or such time

as the Secretary of the Treasury, or his designee, may specify.

Such election shall be made in the manner prescribed by such

Secretary or designee.

(b) OTHER ELECTIONS.—Except as otherwise provided by such

Secretary or designee, a rule similar to the rule of subsection

(a) shall apply with respect to elections under any other expired

provision of the Internal Revenue Code of 1986 the applicability

of which is extended by reason of the amendments made by this

title.

TITLE II—ENERGY TAX PROVISIONS

SEC. 201. CREDIT FOR ELECTRICITY PRODUCED FROM CERTAIN

RENEWABLE RESOURCES.

Subsection (d) of section 45 is amended by striking ‘‘January

1, 2008’’ each place it appears and inserting ‘‘January 1, 2009’’.

SEC. 202. CREDIT TO HOLDERS OF CLEAN RENEWABLE ENERGY

BONDS.

(a) IN GENERAL.—Section 54 is amended—

(1) by striking ‘‘$800,000,000’’ in subsection (f)(1) and

inserting ‘‘$1,200,000,000’’,

Deadline.

26 USC 41 note.

26 USC 6103

note.

26 USC 6103

note.

26 USC 6103

note.

26 USC 7608.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2945

(2) by striking ‘‘$500,000,000’’ in subsection (f)(2) and inserting ‘‘$750,000,000’’, and

(3) by striking ‘‘December 31, 2007’’ in subsection (m) and

inserting ‘‘December 31, 2008’’.

(b) EFFECTIVE DATES.— (1) IN GENERAL.—The amendments made by paragraphs

(1) and (3) of subsection (a) shall apply to bonds issued after

December 31, 2006.

(2) ALLOCATIONS.—The amendment made by subsection

(a)(2) shall apply to allocations or reallocations after December

31, 2006.

SEC. 203. PERFORMANCE STANDARDS FOR SULFUR DIOXIDE REMOVAL

IN ADVANCED COAL-BASED GENERATION TECHNOLOGY

UNITS DESIGNED TO USE SUBBITUMINOUS COAL.

(a) IN GENERAL.—Paragraph (1) of section 48A(f) (relating to

advanced coal-based generation technology) is amended by adding

at the end the following new flush sentence:

‘‘For purposes of the performance requirement specified for

the removal of SO2 in the table contained in subparagraph

(B), the SO2 removal design level in the case of a unit designed

for the use of feedstock substantially all of which is subbituminous coal shall be 99 percent SO2 removal or the achievement

of an emission level of 0.04 pounds or less of SO2 per million

Btu, determined on a 30-day average.’’.

(b) EFFECTIVE DATE.—The amendment made by this section

shall take apply with respect to applications for certification under

section 48A(d)(2) of the Internal Revenue Code of 1986 submitted

after October 2, 2006.

SEC. 204. DEDUCTION FOR ENERGY EFFICIENT COMMERCIAL

BUILDINGS.

Subsection (h) of section 179D is amended by striking

‘‘December 31, 2007’’ and inserting ‘‘December 31, 2008’’.

SEC. 205. CREDIT FOR NEW ENERGY EFFICIENT HOMES.

Subsection (g) of section 45L is amended by striking ‘‘December

31, 2007’’ and inserting ‘‘December 31, 2008’’.

SEC. 206. CREDIT FOR RESIDENTIAL ENERGY EFFICIENT PROPERTY.

(a) EXTENSION.—Subsection (g) of section 25D is amended by

striking ‘‘December 31, 2007’’ and inserting ‘‘December 31, 2008’’.

(b) CLARIFICATION OF TERM.—

(1) Subsections (a)(1), (b)(1)(A), and (e)(4)(A)(i) of section

25D are each amended by striking ‘‘qualified photovoltaic property expenditures’’ and inserting ‘‘qualified solar electric property expenditures’’.

(2) Section 25D(d)(2) is amended—

(A) by striking ‘‘qualified photovoltaic property

expenditure’’ and inserting ‘‘qualified solar electric property

expenditure’’, and

(B) in the heading by striking ‘‘QUALIFIED PHOTOVOLTAIC PROPERTY EXPENDITURE’’ and inserting ‘‘QUALIFIED

SOLAR ELECTRIC PROPERTY EXPENDITURE’’.

SEC. 207. ENERGY CREDIT.

Section 48 is amended—

26 USC 48A note.

26 USC 48A.

26 USC 54 note.

120 STAT. 2946 PUBLIC LAW 109–432—DEC. 20, 2006

(1) by striking ‘‘January 1, 2008’’ both places it appears

and inserting ‘‘January 1, 2009’’, and

(2) by striking ‘‘December 31, 2007’’ both places it appears

and inserting ‘‘December 31, 2008’’.

SEC. 208. SPECIAL RULE FOR QUALIFIED METHANOL OR ETHANOL

FUEL.

(a) EXTENSION.—Subparagraph (D) of section 4041(b)(2) is

amended by striking ‘‘October 1, 2007’’ and inserting ‘‘January

1, 2009’’.

(b) APPLICABLE BLENDER RATE.—Section 4041(b)(2)(C)(ii) is

amended by striking ‘‘2007’’ and inserting ‘‘2008’’.

(c) CLERICAL AMENDMENT.—The heading for section

4041(b)(2)(B) is amended to read as follows: ‘‘QUALIFIED METHANOL

AND ETHANOL FUEL PRODUCED FROM COAL’’.

SEC. 209. SPECIAL DEPRECIATION ALLOWANCE FOR CELLULOSIC BIOMASS ETHANOL PLANT PROPERTY.

(a) IN GENERAL.—Section 168 (relating to accelerated cost

recovery system) is amended by adding at the end the following:

‘‘(l) SPECIAL ALLOWANCE FOR CELLULOSIC BIOMASS ETHANOL

PLANT PROPERTY.—

‘‘(1) ADDITIONAL ALLOWANCE.—In the case of any qualified

cellulosic biomass ethanol plant property—

‘‘(A) the depreciation deduction provided by section

167(a) for the taxable year in which such property is placed

in service shall include an allowance equal to 50 percent

of the adjusted basis of such property, and

‘‘(B) the adjusted basis of such property shall be

reduced by the amount of such deduction before computing

the amount otherwise allowable as a depreciation deduction

under this chapter for such taxable year and any subsequent taxable year.

‘‘(2) QUALIFIED CELLULOSIC BIOMASS ETHANOL PLANT PROPERTY.—The term ‘qualified cellulosic biomass ethanol plant

property’ means property of a character subject to the allowance

for depreciation—

‘‘(A) which is used in the United States solely to

produce cellulosic biomass ethanol,

‘‘(B) the original use of which commences with the

taxpayer after the date of the enactment of this subsection,

‘‘(C) which is acquired by the taxpayer by purchase

(as defined in section 179(d)) after the date of the enactment of this subsection, but only if no written binding

contract for the acquisition was in effect on or before the

date of the enactment of this subsection, and

‘‘(D) which is placed in service by the taxpayer before

January 1, 2013.

‘‘(3) CELLULOSIC BIOMASS ETHANOL.—For purposes of this

subsection, the term ‘cellulosic biomass ethanol’ means ethanol

produced by enzymatic hydrolysis of any lignocellulosic or

hemicellulosic matter that is available on a renewable or recurring basis.

‘‘(4) EXCEPTIONS.—

‘‘(A) ALTERNATIVE DEPRECIATION PROPERTY.—Such

term shall not include any property described in section

168(k)(2)(D)(i).

Deadline.

26 USC 4041.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2947

‘‘(B) TAX-EXEMPT BOND-FINANCED PROPERTY.—Such

term shall not include any property any portion of which

is financed with the proceeds of any obligation the interest

on which is exempt from tax under section 103.

‘‘(C) ELECTION OUT.—If a taxpayer makes an election

under this subparagraph with respect to any class of property for any taxable year, this subsection shall not apply

to all property in such class placed in service during such

taxable year.

‘‘(5) SPECIAL RULES.—For purposes of this subsection, rules

similar to the rules of subparagraph (E) of section 168(k)(2)

shall apply, except that such subparagraph shall be applied—

‘‘(A) by substituting ‘the date of the enactment of subsection (l)’ for ‘September 10, 2001’ each place it appears

therein,

‘‘(B) by substituting ‘January 1, 2013’ for ‘January

1, 2005’ in clause (i) thereof, and

‘‘(C) by substituting ‘qualified cellulosic biomass ethanol plant property’ for ‘qualified property’ in clause (iv)

thereof.

‘‘(6) ALLOWANCE AGAINST ALTERNATIVE MINIMUM TAX.—For

purposes of this subsection, rules similar to the rules of section

168(k)(2)(G) shall apply.

‘‘(7) RECAPTURE.—For purposes of this subsection, rules

similar to the rules under section 179(d)(10) shall apply with

respect to any qualified cellulosic biomass ethanol plant property which ceases to be qualified cellulosic biomass ethanol

plant property.

‘‘(8) DENIAL OF DOUBLE BENEFIT.—Paragraph (1) shall not

apply to any qualified cellulosic biomass ethanol plant property

with respect to which an election has been made under section

179C (relating to election to expense certain refineries).’’.

(b) EFFECTIVE DATE.—The amendment made by this section

shall apply to property placed in service after the date of the

enactment of this Act in taxable years ending after such date.

SEC. 210. EXPENDITURES PERMITTED FROM THE LEAKING UNDERGROUND STORAGE TANK TRUST FUND.

(a) IN GENERAL.—Subsection (c) of section 9508 is amended—

(1) by striking ‘‘section 9003(h)’’ and inserting ‘‘sections

9003(h), 9003(i), 9003(j), 9004(f), 9005(c), 9010, 9011, 9012,

and 9013’’, and

(2) by striking ‘‘Superfund Amendments and Reauthorization Act of 1986’’ and inserting ‘‘Public Law 109–168’’.

(b) CONFORMING AMENDMENTS.—Section 9014(2) of the Solid

Waste Disposal Act is amended by striking ‘‘Fund, notwithstanding

section 9508(c)(1) of the Internal Revenue Code of 1986’’ and

inserting ‘‘Fund’’.

(c) EFFECTIVE DATE.—The amendments made by this section

shall take effect on the date of the enactment of this Act.

SEC. 211. 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.’’.

26 USC 9508

note.

42 USC 6991m.

26 USC 9508.

26 USC 168 note.

Applicability.

Applicability.

120 STAT. 2948 PUBLIC LAW 109–432—DEC. 20, 2006

(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.

TITLE III—HEALTH SAVINGS ACCOUNTS

SEC. 301. SHORT TITLE.

This title may be cited as the ‘‘Health Opportunity Patient

Empowerment Act of 2006’’.

SEC. 302. FSA AND HRA TERMINATIONS TO FUND HSAS.

(a) IN GENERAL.—Section 106 (relating to contributions by

employer to accident and health plans) is amended by adding at

the end the following new subsection:

‘‘(e) FSA AND HRA TERMINATIONS TO FUND HSAS.—

‘‘(1) IN GENERAL.—A plan shall not fail to be treated as

a health flexible spending arrangement or health reimbursement arrangement under this section or section 105 merely

because such plan provides for a qualified HSA distribution.

‘‘(2) QUALIFIED HSA DISTRIBUTION.—The term ‘qualified

HSA distribution’ means a distribution from a health flexible

spending arrangement or health reimbursement arrangement

to the extent that such distribution—

‘‘(A) does not exceed the lesser of the balance in such

arrangement on September 21, 2006, or as of the date

of such distribution, and

‘‘(B) is contributed by the employer directly to the

health savings account of the employee before January

1, 2012.

Such term shall not include more than 1 distribution with

respect to any arrangement.

‘‘(3) ADDITIONAL TAX FOR FAILURE TO MAINTAIN HIGH

DEDUCTIBLE HEALTH PLAN COVERAGE.—

‘‘(A) IN GENERAL.—If, at any time during the testing

period, the employee is not an eligible individual, then

the amount of the qualified HSA distribution—

‘‘(i) shall be includible in the gross income of the

employee for the taxable year in which occurs the

first month in the testing period for which such

employee is not an eligible individual, and

‘‘(ii) the tax imposed by this chapter for such taxable year on the employee shall be increased by 10

percent of the amount which is so includible.

‘‘(B) EXCEPTION FOR DISABILITY OR DEATH.—Clauses

(i) and (ii) of subparagraph (A) shall not apply if the

employee ceases to be an eligible individual by reason

of the death of the employee or the employee becoming

disabled (within the meaning of section 72(m)(7)).

‘‘(4) DEFINITIONS AND SPECIAL RULES.—For purposes of this

subsection—

‘‘(A) TESTING PERIOD.—The term ‘testing period’ means

the period beginning with the month in which the qualified

HSA distribution is contributed to the health savings

26 USC 106.

Health

Opportunity

Patient

Empowerment

Act of 2006.

26 USC 1 note.

26 USC 45K

note.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2949

account and ending on the last day of the 12th month

following such month.

‘‘(B) ELIGIBLE INDIVIDUAL.—The term ‘eligible individual’ has the meaning given such term by section

223(c)(1).

‘‘(C) TREATMENT AS ROLLOVER CONTRIBUTION.—A qualified HSA distribution shall be treated as a rollover contribution described in section 223(f)(5).

‘‘(5) TAX TREATMENT RELATING TO DISTRIBUTIONS.—For purposes of this title—

‘‘(A) IN GENERAL.—A qualified HSA distribution shall

be treated as a payment described in subsection (d).

‘‘(B) COMPARABILITY EXCISE TAX.—

‘‘(i) IN GENERAL.—Except as provided in clause

(ii), section 4980G shall not apply to qualified HSA

distributions.

‘‘(ii) FAILURE TO OFFER TO ALL EMPLOYEES.—In

the case of a qualified HSA distribution to any

employee, the failure to offer such distribution to any

eligible individual covered under a high deductible

health plan of the employer shall (notwithstanding

section 4980G(d)) be treated for purposes of section

4980G as a failure to meet the requirements of section

4980G(b).’’.

(b) CERTAIN FSA COVERAGE DISREGARDED COVERAGE.—

Subparagraph (B) of section 223(c)(1) (relating to certain coverage

disregarded) is amended by striking ‘‘and’’ at the end of clause

(i), by striking the period at the end of clause (ii) and inserting

‘‘, and’’, and by inserting after clause (ii) the following new clause:

‘‘(iii) for taxable years beginning after December

31, 2006, coverage under a health flexible spending

arrangement during any period immediately following

the end of a plan year of such arrangement during

which unused benefits or contributions remaining at

the end of such plan year may be paid or reimbursed

to plan participants for qualified benefit expenses

incurred during such period if—

‘‘(I) the balance in such arrangement at the

end of such plan year is zero, or

‘‘(II) the individual is making a qualified HSA

distribution (as defined in section 106(e)) in an

amount equal to the remaining balance in such

arrangement as of the end of such plan year, in

accordance with rules prescribed by the Secretary.’’.

(c) APPLICATION OF SECTION.—

(1) SUBSECTION (a).—The amendment made by subsection

(a) shall apply to distributions on or after the date of the

enactment of this Act.

(2) SUBSECTION (b).—The amendment made by subsection

(b) shall take effect on the date of the enactment of this Act.

SEC. 303. REPEAL OF ANNUAL DEDUCTIBLE LIMITATION ON HSA CONTRIBUTIONS.

(a) IN GENERAL.—Paragraph (2) of section 223(b) (relating to

monthly limitation) is amended—

26 USC 223.

Effective date.

26 USC 223 note.

26 USC 106 note.

120 STAT. 2950 PUBLIC LAW 109–432—DEC. 20, 2006

(1) in subparagraph (A) by striking ‘‘the lesser of—’’ and all that follows and inserting ‘‘$2,250.’’, and

(2) in subparagraph (B) by striking ‘‘the lesser of—’’ and all that follows and inserting ‘‘$4,500.’’.

(b) CONFORMING AMENDMENT.—Section 223(d)(1)(A)(ii)(I) is

amended by striking ‘‘subsection (b)(2)(B)(ii)’’ and inserting ‘‘subsection (b)(2)(B)’’.

(c) EFFECTIVE DATE.—The amendments made by this section

shall apply to taxable years beginning after December 31, 2006.

SEC. 304. MODIFICATION OF COST-OF-LIVING ADJUSTMENT.

Paragraph (1) of section 223(g) (relating to cost-of-living adjustment) is amended by adding at the end the following new flush

sentence:

‘‘In the case of adjustments made for any taxable year beginning

after 2007, section 1(f)(4) shall be applied for purposes of this

paragraph by substituting ‘March 31’ for ‘August 31’, and the

Secretary shall publish the adjusted amounts under subsections

(b)(2) and (c)(2)(A) for taxable years beginning in any calendar

year no later than June 1 of the preceding calendar year.’’.

SEC. 305. CONTRIBUTION LIMITATION NOT REDUCED FOR PART-YEAR

COVERAGE.

(a) INCREASE IN LIMIT FOR INDIVIDUALS BECOMING ELIGIBLE

INDIVIDUALS AFTER BEGINNING OF THE YEAR.—Subsection (b) of

section 223 (relating to limitations) is amended by adding at the

end the following new paragraph:

‘‘(8) INCREASE IN LIMIT FOR INDIVIDUALS BECOMING ELIGIBLE

INDIVIDUALS AFTER THE BEGINNING OF THE YEAR.— ‘‘(A) IN GENERAL.—For purposes of computing the

limitation under paragraph (1) for any taxable year, an

individual who is an eligible individual during the last

month of such taxable year shall be treated—

‘‘(i) as having been an eligible individual during

each of the months in such taxable year, and

‘‘(ii) as having been enrolled, during each of the

months such individual is treated as an eligible individual solely by reason of clause (i), in the same high

deductible health plan in which the individual was

enrolled for the last month of such taxable year.

‘‘(B) FAILURE TO MAINTAIN HIGH DEDUCTIBLE HEALTH

PLAN COVERAGE.— ‘‘(i) IN GENERAL.—If, at any time during the testing

period, the individual is not an eligible individual,

then—

‘‘(I) gross income of the individual for the taxable year in which occurs the first month in the

testing period for which such individual is not

an eligible individual is increased by the aggregate

amount of all contributions to the health savings

account of the individual which could not have

been made but for subparagraph (A), and

‘‘(II) the tax imposed by this chapter for any

taxable year on the individual shall be increased

by 10 percent of the amount of such increase.

‘‘(ii) EXCEPTION FOR DISABILITY OR DEATH.—Subclauses (I) and (II) of clause (i) shall not apply if

the individual ceased to be an eligible individual by

Applicability.

Publication.

Deadline.

26 USC 223 note.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2951

reason of the death of the individual or the individual

becoming disabled (within the meaning of section

72(m)(7)).

‘‘(iii) TESTING PERIOD.—The term ‘testing period’

means the period beginning with the last month of

the taxable year referred to in subparagraph (A) and

ending on the last day of the 12th month following

such month.’’.

(b) EFFECTIVE DATE.—The amendments made by this section

shall apply to taxable years beginning after December 31, 2006.

SEC. 306. EXCEPTION TO REQUIREMENT FOR EMPLOYERS TO MAKE

COMPARABLE HEALTH SAVINGS ACCOUNT CONTRIBUTIONS.

(a) IN GENERAL.—Section 4980G (relating to failure of employer

to make comparable health savings account contributions) is

amended by adding at the end the following new subsection:

‘‘(d) EXCEPTION.—For purposes of applying section 4980E to

a contribution to a health savings account of an employee who

is not a highly compensated employee (as defined in section 414(q)),

highly compensated employees shall not be treated as comparable

participating employees.’’.

(b) EFFECTIVE DATE.—The amendment made by this section

shall apply to taxable years beginning after December 31, 2006.

SEC. 307. ONE-TIME DISTRIBUTION FROM INDIVIDUAL RETIREMENT

PLANS TO FUND HSAs.

(a) IN GENERAL.—Subsection (d) of section 408 (relating to

taxability of beneficiary of employees’ trust) is amended by adding

at the end the following new paragraph:

‘‘(9) DISTRIBUTION FOR HEALTH SAVINGS ACCOUNT

FUNDING.—

‘‘(A) IN GENERAL.—In the case of an individual who

is an eligible individual (as defined in section 223(c)) and

who elects the application of this paragraph for a taxable

year, gross income of the individual for the taxable year

does not include a qualified HSA funding distribution to

the extent such distribution is otherwise includible in gross

income.

‘‘(B) QUALIFIED HSA FUNDING DISTRIBUTION.—For purposes of this paragraph, the term ‘qualified HSA funding

distribution’ means a distribution from an individual retirement plan (other than a plan described in subsection (k)

or (p)) of the employee to the extent that such distribution

is contributed to the health savings account of the individual in a direct trustee-to-trustee transfer.

‘‘(C) LIMITATIONS.— ‘‘(i) MAXIMUM DOLLAR LIMITATION.—The amount

excluded from gross income by subparagraph (A) shall

not exceed the excess of—

‘‘(I) the annual limitation under section 223(b)

computed on the basis of the type of coverage

under the high deductible health plan covering

the individual at the time of the qualified HSA

funding distribution, over

‘‘(II) in the case of a distribution described

in clause (ii)(II), the amount of the earlier qualified

HSA funding distribution.

26 USC 4980G

note.

26 USC 4980G.

26 USC 223 note.

120 STAT. 2952 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘(ii) ONE-TIME TRANSFER.—

‘‘(I) IN GENERAL.—Except as provided in subclause (II), an individual may make an election

under subparagraph (A) only for one qualified HSA

funding distribution during the lifetime of the individual. Such an election, once made, shall be irrevocable.

‘‘(II) CONVERSION FROM SELF-ONLY TO FAMILY

COVERAGE.—If a qualified HSA funding distribution is made during a month in a taxable year

during which an individual has self-only coverage

under a high deductible health plan as of the

first day of the month, the individual may elect

to make an additional qualified HSA funding distribution during a subsequent month in such taxable year during which the individual has family

coverage under a high deductible health plan as

of the first day of the subsequent month.

‘‘(D) FAILURE TO MAINTAIN HIGH DEDUCTIBLE HEALTH

PLAN COVERAGE.—

‘‘(i) IN GENERAL.—If, at any time during the testing

period, the individual is not an eligible individual,

then the aggregate amount of all contributions to the

health savings account of the individual made under

subparagraph (A)—

‘‘(I) shall be includible in the gross income

of the individual for the taxable year in which

occurs the first month in the testing period for

which such individual is not an eligible individual,

and

‘‘(II) the tax imposed by this chapter for any

taxable year on the individual shall be increased

by 10 percent of the amount which is so includible.

‘‘(ii) EXCEPTION FOR DISABILITY OR DEATH.—Subclauses (I) and (II) of clause (i) shall not apply if

the individual ceased to be an eligible individual by

reason of the death of the individual or the individual

becoming disabled (within the meaning of section

72(m)(7)).

‘‘(iii) TESTING PERIOD.—The term ‘testing period’

means the period beginning with the month in which

the qualified HSA funding distribution is contributed

to a health savings account and ending on the last

day of the 12th month following such month.

‘‘(E) APPLICATION OF SECTION 72.—Notwithstanding

section 72, in determining the extent to which an amount

is treated as otherwise includible in gross income for purposes of subparagraph (A), the aggregate amount distributed from an individual retirement plan shall be treated

as includible in gross income to the extent that such

amount does not exceed the aggregate amount which would

have been so includible if all amounts from all individual

retirement plans were distributed. Proper adjustments

shall be made in applying section 72 to other distributions

in such taxable year and subsequent taxable years.’’.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2953

(b) COORDINATION WITH LIMITATION ON CONTRIBUTIONS TO

HSAS.—Section 223(b)(4) (relating to coordination with other contributions) 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 inserting after subparagraph (B) the

following new subparagraph:

‘‘(C) the aggregate amount contributed to health

savings accounts of such individual for such taxable year

under section 408(d)(9) (and such amount shall not be

allowed as a deduction under subsection (a)).’’.

(c) EFFECTIVE DATE.—The amendments made by this section

shall apply to taxable years beginning after December 31, 2006.

TITLE IV—OTHER PROVISIONS

SEC. 401. 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. 402. 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)

26 USC 199 note.

26 USC 199.

26 USC 223 note.

120 STAT. 2954 PUBLIC LAW 109–432—DEC. 20, 2006

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. 403. 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 INFORMA- TION IS FURNISHED.—Section 6039 is amended by redesignating

26 USC 53 note.

26 USC 6211.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2955

subsections (b) and (c) as subsections (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 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. 404. 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 PROP- ERTY.—For purposes of this section, the term ‘qualified advanced

mine safety equipment property’ means any advanced mine safety

26 USC 6039

note.

26 USC 6724.

Deadline.

Corporations.

120 STAT. 2956 PUBLIC LAW 109–432—DEC. 20, 2006

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.’’.

26 USC 263.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2957

(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. 405. 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).’’.

26 USC 280C.

26 USC 179E

note.

120 STAT. 2958 PUBLIC LAW 109–432—DEC. 20, 2006

(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. 406. 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 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

26 USC 7623.

26 USC 38 note.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2959

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

(5), by redesignating paragraph (6) as paragraph (7), and

by inserting after paragraph (5) the following new paragraph:

‘‘(6) any proceeding under section 7623(b)(4), and’’.

(B) CONFORMING AMENDMENT.—Section 7443A(c) is

amended by striking ‘‘or (5)’’ and inserting ‘‘(5), or (6)’’.

(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—

Deadline.

Guidance.

26 USC 7623

note.

26 USC 7443A.

120 STAT. 2960 PUBLIC LAW 109–432—DEC. 20, 2006

(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. 407. 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—

26 USC 62 note.

26 USC 7623

note.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2961

‘‘(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

26 USC 6330.

Deadline.

120 STAT. 2962 PUBLIC LAW 109–432—DEC. 20, 2006

(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-INCOMPROMISE AND INSTALLMENT AGREEMENTS.—Section 7122 is

amended 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. 408. 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

26 USC 4132

note.

26 USC 6320

note.

26 USC 6320.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2963

for which delivery is made after such date, the delivery date

shall be considered the sale date.

SEC. 409. CLARIFICATION OF TAXATION OF CERTAIN SETTLEMENT

FUNDS MADE PERMANENT.

(a) IN GENERAL.—Subsection (g) of section 468B 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. 410. MODIFICATION OF ACTIVE BUSINESS DEFINITION UNDER

SECTION 355 MADE PERMANENT.

(a) IN GENERAL.—Subparagraphs (A) and (D) of section

355(b)(3) 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. 411. REVISION OF STATE VETERANS LIMIT MADE PERMANENT.

(a) IN GENERAL.—Subparagraph (B) of section 143(l)(3) 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. 412. CAPITAL GAINS TREATMENT FOR CERTAIN SELF-CREATED

MUSICAL WORKS MADE PERMANENT.

(a) IN GENERAL.—Paragraph (3) of section 1221(b) 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. 413. REDUCTION IN MINIMUM VESSEL TONNAGE WHICH QUALIFIES FOR TONNAGE TAX MADE PERMANENT.

(a) IN GENERAL.—Paragraph (4) of section 1355(a) 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. 414. 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. 415. 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

26 USC 1355

note.

26 USC 1221

note.

26 USC 143 note.

26 USC 355 note.

26 USC 468B

note.

26 USC 468B.

120 STAT. 2964 PUBLIC LAW 109–432—DEC. 20, 2006

(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—

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2965

‘‘(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. 416. USE OF QUALIFIED MORTGAGE BONDS TO FINANCE RESIDENCES FOR VETERANS WITHOUT REGARD TO FIRSTTIME 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. 417. 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

the following:

‘‘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,

‘‘(IV) the Defense Intelligence Agency,

‘‘(V) the National Geospatial-Intelligence

Agency,

‘‘(VI) the National Reconnaissance Office,

26 USC 143 note.

26 USC 143.

26 USC 1355

note.

120 STAT. 2966 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘(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. 418. 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

26 USC 121 note.

26 USC 121.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2967

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. 419. 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

26 USC 163.

26 USC 1043

note.

120 STAT. 2968 PUBLIC LAW 109–432—DEC. 20, 2006

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 INSUR- ANCE.—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. 420. 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.

26 USC 163 note.

26 USC 6050H.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2969

‘‘(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 subsection (c) or (d)(2)

of section 4041, 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 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:

26 USC 6427.

120 STAT. 2970 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘(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.

26 USC 6427

note.

26 USC 6427

note.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2971

(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. 421. REGIONAL INCOME TAX AGENCIES TREATED AS STATES FOR

PURPOSES OF CONFIDENTIALITY AND DISCLOSURE

REQUIREMENTS.

(a) IN GENERAL.—Paragraph (5) of section 6103(b) is amended

to read as follows:

‘‘(5) STATE.—

‘‘(A) IN GENERAL.—The term ‘State’ means—

‘‘(i) any of the 50 States, the District of Columbia,

the Commonwealth of Puerto Rico, the Virgin Islands,

the Canal Zone, Guam, American Samoa, and the

Commonwealth of the Northern Mariana Islands,

‘‘(ii) for purposes of subsections (a)(2), (b)(4), (d)(1),

(h)(4), and (p), any municipality—

‘‘(I) with a population in excess of 250,000

(as determined under the most recent decennial

United States census data available),

‘‘(II) which imposes a tax on income or wages,

and

‘‘(III) with which the Secretary (in his sole

discretion) has entered into an agreement

regarding disclosure, and

‘‘(iii) for purposes of subsections (a)(2), (b)(4), (d)(1),

(h)(4), and (p), any governmental entity—

‘‘(I) which is formed and operated by a qualified group of municipalities, and

‘‘(II) with which the Secretary (in his sole

discretion) has entered into an agreement

regarding disclosure.

‘‘(B) REGIONAL INCOME TAX AGENCIES.—For purposes

of subparagraph (A)(iii)—

‘‘(i) QUALIFIED GROUP OF MUNICIPALITIES.—The

term ‘qualified group of municipalities’ means, with

respect to any governmental entity, 2 or more

municipalities—

‘‘(I) each of which imposes a tax on income

or wages,

‘‘(II) each of which, under the authority of

a State statute, administers the laws relating to

the imposition of such taxes through such entity,

and

‘‘(III) which collectively have a population in

excess of 250,000 (as determined under the most

recent decennial United States census data available).

‘‘(ii) REFERENCES TO STATE LAW, ETC.—For purposes of applying subparagraph (A)(iii) to the subsections referred to in such subparagraph, any reference in such subsections to State law, proceedings,

or tax returns shall be treated as references to the

law, proceedings, or tax returns, as the case may be,

of the municipalities which form and operate the

governmental entity referred to in such subparagraph.

26 USC 6103.

120 STAT. 2972 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘(iii) DISCLOSURE TO CONTRACTORS AND OTHER

AGENTS.—Notwithstanding any other provision of this

section, no return or return information shall be disclosed to any contractor or other agent of a governmental entity referred to in subparagraph (A)(iii)

unless such entity, to the satisfaction of the Secretary—

‘‘(I) has requirements in effect which require

each such contractor or other agent which would

have access to returns or return information to

provide safeguards (within the meaning of subsection (p)(4)) to protect the confidentiality of such

returns or return information,

‘‘(II) agrees to conduct an on-site review every

3 years (or a mid-point review in the case of contracts or agreements of less than 3 years in duration) of each contractor or other agent to determine

compliance with such requirements,

‘‘(III) submits the findings of the most recent

review conducted under subclause (II) to the Secretary as part of the report required by subsection

(p)(4)(E), and

‘‘(IV) certifies to the Secretary for the most

recent annual period that such contractor or other

agent is in compliance with all such requirements.

The certification required by subclause (IV) shall

include the name and address of each contractor and

other agent, a description of the contract or agreement

with such contractor or other agent, and the duration

of such contract or agreement. The requirements of

this clause shall not apply to disclosures pursuant

to subsection (n) for purposes of Federal tax administration and a rule similar to the rule of subsection

(p)(8)(B) shall apply for purposes of this clause.’’.

(b) SPECIAL RULES FOR DISCLOSURE.—Subsection (d) of section

6103 is amended by adding at the end the following new paragraph:

‘‘(6) LIMITATION ON DISCLOSURE REGARDING REGIONAL

INCOME TAX AGENCIES TREATED AS STATES.—For purposes of

paragraph (1), inspection by or disclosure to an entity described

in subsection (b)(5)(A)(iii) shall be for the purpose of, and only

to the extent necessary in, the administration of the laws

of the member municipalities in such entity relating to the

imposition of a tax on income or wages. Such entity may not

redisclose any return or return information received pursuant

to paragraph (1) to any such member municipality.’’.

(c) EFFECTIVE DATE.—The amendments made by this section

shall apply to disclosures made after December 31, 2006.

SEC. 422. DESIGNATION OF WINES BY SEMI-GENERIC NAMES.

(a) IN GENERAL.—Subsection (c) of section 5388 (relating to

use of semi-generic designations) is amended by adding at the

end the following new paragraph:

‘‘(3) SPECIAL RULE FOR USE OF CERTAIN SEMI-GENERIC DESIGNATIONS.—

‘‘(A) IN GENERAL.—In the case of any wine to which

this paragraph applies—

‘‘(i) paragraph (1) shall not apply,

26 USC 5388.

26 USC 6103

note.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2973

‘‘(ii) in the case of wine of the European Community, designations referred to in subparagraph (C)(i)

may be used for such wine only if the requirement

of subparagraph (B)(ii) is met, and

‘‘(iii) in the case any other wine bearing a brand

name, or brand name and fanciful name, semi-generic

designations may be used for such wine only if the

requirements of clauses (i), (ii), and (iii) of subparagraph (B) are met.

‘‘(B) REQUIREMENTS.—

‘‘(i) The requirement of this clause is met if there

appears in direct conjunction with the semi-generic

designation an appropriate appellation of origin disclosing the origin of the wine.

‘‘(ii) The requirement of this clause is met if the

wine conforms to the standard of identity, if any, for

such wine contained in the regulations under this section or, if there is no such standard, to the trade

understanding of such class or type.

‘‘(iii) The requirement of this clause is met if the

person, or its successor in interest, using the semigeneric designation held a Certificate of Label Approval

or Certificate of Exemption from Label Approval issued

by the Secretary for a wine label bearing such brand

name, or brand name and fanciful name, before March

10, 2006, on which such semi-generic designation

appeared.

‘‘(C) WINES TO WHICH PARAGRAPH APPLIES.—

‘‘(i) IN GENERAL.—Except as provided in clause

(ii), this paragraph shall apply to any grape wine which

is designated as Burgundy, Claret, Chablis, Champagne, Chianti, Malaga, Marsala, Madeira, Moselle,

Port, Retsina, Rhine Wine or Hock, Sauterne, Haut

Sauterne, Sherry, or Tokay.

‘‘(ii) EXCEPTION.—This paragraph shall not apply

to wine which—

‘‘(I) contains less than 7 percent or more than

24 percent alcohol by volume,

‘‘(II) is intended for sale outside the United

States, or

‘‘(III) does not bear a brand name.’’.

(b) EFFECTIVE DATE.—The amendments made by this section

shall apply to wine imported or bottled in the United States on

or after the date of enactment of this Act.

SEC. 423. MODIFICATION OF RAILROAD TRACK MAINTENANCE CREDIT.

(a) IN GENERAL.—Section 45G(d) (defining qualified railroad

track maintenance expenditures) is amended—

(1) by inserting ‘‘gross’’ after ‘‘means’’, and

(2) by inserting ‘‘(determined without regard to any consideration for such expenditures given by the Class II or Class

III railroad which made the assignment of such track)’’ after

‘‘Class II or Class III railroad’’.

(b) EFFECTIVE DATE.—The amendment made by this section

shall take effect as if included in the amendment made by section

245(a) of the American Jobs Creation Act of 2004.

26 USC 45G

note.

26 USC 45G.

26 USC 5388

note.

120 STAT. 2974 PUBLIC LAW 109–432—DEC. 20, 2006

SEC. 424. MODIFICATION OF EXCISE TAX ON UNRELATED BUSINESS

TAXABLE INCOME OF CHARITABLE REMAINDER TRUSTS.

(a) IN GENERAL.—Subsection (c) of section 664 (relating to

exemption from income taxes) is amended to read as follows:

‘‘(c) TAXATION OF TRUSTS.—

‘‘(1) INCOME TAX.—A charitable remainder annuity trust

and a charitable remainder unitrust shall, for any taxable

year, not be subject to any tax imposed by this subtitle.

‘‘(2) EXCISE TAX.—

‘‘(A) IN GENERAL.—In the case of a charitable

remainder annuity trust or a charitable remainder unitrust

which has unrelated business taxable income (within the

meaning of section 512, determined as if part III of subchapter F applied to such trust) for a taxable year, there

is hereby imposed on such trust or unitrust an excise

tax equal to the amount of such unrelated business taxable

income.

‘‘(B) CERTAIN RULES TO APPLY.—The tax imposed by

subparagraph (A) shall be treated as imposed by chapter

42 for purposes of this title other than subchapter E of

chapter 42.

‘‘(C) TAX COURT PROCEEDINGS.—For purposes of this

paragraph, the references in section 6212(c)(1) to section

4940 shall be deemed to include references to this paragraph.’’.

(b) EFFECTIVE DATE.—The amendment made by this section

shall apply to taxable years beginning after December 31, 2006.

SEC. 425. LOANS TO QUALIFIED CONTINUING CARE FACILITIES MADE

PERMANENT.

(a) IN GENERAL.—Subsection (h) of section 7872 (relating to

exception for loans to qualified continuing care facilities) is amended

by striking paragraph (4).

(b) EFFECTIVE DATE.—The amendment made by this section

shall take effect as if included in section 209 of the Tax Increase

Prevention and Reconciliation Act of 2005.

SEC. 426. 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) 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) 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.

26 USC 954 note.

Regulations.

26 USC 7872

note.

26 USC 664 note.

26 USC 664.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2975

(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.

DIVISION B—MEDICARE AND OTHER

HEALTH PROVISIONS

SEC. 1. SHORT TITLE OF DIVISION.

This division may be cited as the ‘‘Medicare Improvements

and Extension Act of 2006’’.

TITLE I—MEDICARE IMPROVED

QUALITY AND PROVIDER PAYMENTS

SEC. 101. PHYSICIAN PAYMENT AND QUALITY IMPROVEMENT.

(a) ONE-YEAR INCREASE IN MEDICARE PHYSICIAN FEE SCHEDULE

CONVERSION FACTOR.—Section 1848(d) of the Social Security Act

(42 U.S.C. 1395w–4(d)) is amended by adding at the end the following new paragraph:

‘‘(7) CONVERSION FACTOR FOR 2007.—

‘‘(A) IN GENERAL.—The conversion factor that would

otherwise be applicable under this subsection for 2007 shall

be the amount of such conversion factor divided by the

product of—

‘‘(i) 1 plus the Secretary’s estimate of the percentage increase in the MEI (as defined in section

1842(i)(3)) for 2007 (divided by 100); and

‘‘(ii) 1 plus the Secretary’s estimate of the update

adjustment factor under paragraph (4)(B) for 2007.

‘‘(B) NO EFFECT ON COMPUTATION OF CONVERSION

FACTOR FOR 2008.—The conversion factor under this subsection shall be computed under paragraph (1)(A) for 2008

as if subparagraph (A) had never applied.’’.

(b) QUALITY REPORTING SYSTEM.—Section 1848 of the Social

Security Act (42 U.S.C. 1395w–4) is amended by adding at the

end the following new subsection:

‘‘(k) QUALITY REPORTING SYSTEM.—

‘‘(1) IN GENERAL.—The Secretary shall implement a system

for the reporting by eligible professionals of data on quality

measures specified under paragraph (2). Such data shall be

submitted in a form and manner specified by the Secretary

(by program instruction or otherwise), which may include

submission of such data on claims under this part.

‘‘(2) USE OF CONSENSUS-BASED QUALITY MEASURES.—

‘‘(A) FOR 2007.—

42 USC 1305

note.

Medicare

Improvements

and Extension

Act of 2006.

26 USC 6404

note.

26 USC 6404

note.

120 STAT. 2976 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘(i) IN GENERAL.—For purposes of applying this

subsection for the reporting of data on quality measures for covered professional services furnished during

the period beginning July 1, 2007, and ending

December 31, 2007, the quality measures specified

under this paragraph are the measures identified as

2007 physician quality measures under the Physician

Voluntary Reporting Program as published on the

public website of the Centers for Medicare & Medicaid

Services as of the date of the enactment of this subsection, except as may be changed by the Secretary

based on the results of a consensus-based process in

January of 2007, if such change is published on such

website by not later than April 1, 2007.

‘‘(ii) SUBSEQUENT REFINEMENTS IN APPLICATION

PERMITTED.—The Secretary may, from time to time

(but not later than July 1, 2007), publish on such

website (without notice or opportunity for public comment) modifications or refinements (such as code additions, corrections, or revisions) for the application of

quality measures previously published under clause

(i), but may not, under this clause, change the quality

measures under the reporting system.

‘‘(iii) IMPLEMENTATION.—Notwithstanding any

other provision of law, the Secretary may implement

by program instruction or otherwise this subsection

for 2007.

‘‘(B) FOR 2008.—

‘‘(i) IN GENERAL.—For purposes of reporting data

on quality measures for covered professional services

furnished during 2008, the quality measures specified

under this paragraph for covered professional services

shall be measures that have been adopted or endorsed

by a consensus organization (such as the National

Quality Forum or AQA), that include measures that

have been submitted by a physician specialty, and

that the Secretary identifies as having used a consensus-based process for developing such measures.

Such measures shall include structural measures, such

as the use of electronic health records and electronic

prescribing technology.

‘‘(ii) PROPOSED SET OF MEASURES.—Not later than

August 15, 2007, the Secretary shall publish in the

Federal Register a proposed set of quality measures

that the Secretary determines are described in clause

(i) and would be appropriate for eligible professionals

to use to submit data to the Secretary in 2008. The

Secretary shall provide for a period of public comment

on such set of measures.

‘‘(iii) FINAL SET OF MEASURES.—Not later than

November 15, 2007, the Secretary shall publish in

the Federal Register a final set of quality measures

that the Secretary determines are described in clause

(i) and would be appropriate for eligible professionals

to use to submit data to the Secretary in 2008.

‘‘(3) COVERED PROFESSIONAL SERVICES AND ELIGIBLE

PROFESSIONALS DEFINED.—For purposes of this subsection:

Deadline.

Federal Register,

publication.

Public comment.

Deadline.

Federal Register,

publication.

Website,

publication.

Website,

publication.

Deadline.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2977

‘‘(A) COVERED PROFESSIONAL SERVICES.—The term ‘covered professional services’ means services for which payment is made under, or is based on, the fee schedule

established under this section and which are furnished

by an eligible professional.

‘‘(B) ELIGIBLE PROFESSIONAL.—The term ‘eligible

professional’ means any of the following:

‘‘(i) A physician.

‘‘(ii) A practitioner described in section

1842(b)(18)(C).

‘‘(iii) A physical or occupational therapist or a

qualified speech-language pathologist.

‘‘(4) USE OF REGISTRY-BASED REPORTING.—As part of the

publication of proposed and final quality measures for 2008

under clauses (ii) and (iii) of paragraph (2)(B), the Secretary

shall address a mechanism whereby an eligible professional

may provide data on quality measures through an appropriate

medical registry (such as the Society of Thoracic Surgeons

National Database), as identified by the Secretary.

‘‘(5) IDENTIFICATION UNITS.—For purposes of applying this

subsection, the Secretary may identify eligible professionals

through billing units, which may include the use of the Provider

Identification Number, the unique physician identification

number (described in section 1833(q)(1)), the taxpayer identification number, or the National Provider Identifier. For purposes of applying this subsection for 2007, the Secretary shall

use the taxpayer identification number as the billing unit.

‘‘(6) EDUCATION AND OUTREACH.—The Secretary shall provide for education and outreach to eligible professionals on

the operation of this subsection.

‘‘(7) LIMITATIONS ON REVIEW.—There shall be no administrative or judicial review under section 1869, section 1878,

or otherwise, of the development and implementation of the

reporting system under paragraph (1), including identification

of quality measures under paragraph (2) and the application

of paragraphs (4) and (5).

‘‘(8) IMPLEMENTATION.—The Secretary shall carry out this

subsection acting through the Administrator of the Centers

for Medicare & Medicaid Services.’’.

(c) TRANSITIONAL BONUS INCENTIVE PAYMENTS FOR QUALITY

REPORTING IN 2007.—

(1) IN GENERAL.—With respect to covered professional services furnished during a reporting period (as defined in paragraph (6)(C)) by an eligible professional, if—

(A) there are any quality measures that have been

established under the physician reporting system that are

applicable to any such services furnished by such professional for such period, and

(B) the eligible professional satisfactorily submits (as

determined under paragraph (2)) to the Secretary data

on such quality measures in accordance with such reporting

system for such reporting period,

in addition to the amount otherwise paid under part B of

title XVIII of the Social Security Act, subject to paragraph

(3), there also shall be paid to the eligible professional (or

to an employer or facility in the cases described in clause

(A) of section 1842(b)(6) of the Social Security Act (42 U.S.C.

42 USC 1395w–4

note.

120 STAT. 2978 PUBLIC LAW 109–432—DEC. 20, 2006

1395u(b)(6))) from the Federal Supplementary Medical Insurance Trust Fund established under section 1841 of such Act

(42 U.S.C. 1395t) an amount equal to 1.5 percent of the Secretary’s estimate (based on claims submitted not later than

two months after the end of the reporting period) of the allowed

charges under such part for all such covered professional services furnished during the reporting period.

(2) SATISFACTORY REPORTING DESCRIBED.—For purposes of

paragraph (1), an eligible professional shall be treated as satisfactorily submitting data on quality measures for covered

professional services for a reporting period if quality measures

have been reported as follows:

(A) THREE OR FEWER QUALITY MEASURES APPLICABLE.— If there are no more than 3 quality measures that are

provided under the physician reporting system and that

are applicable to such services of such professional furnished during the period, each such quality measure has

been reported under such system in at least 80 percent

of the cases in which such measure is reportable under

the system.

(B) FOUR OR MORE QUALITY MEASURES APPLICABLE.—

If there are 4 or more quality measures that are provided

under the physician reporting system and that are

applicable to such services of such professional furnished

during the period, at least 3 such quality measures have

been reported under such system in at least 80 percent

of the cases in which the respective measure is reportable

under the system.

(3) PAYMENT LIMITATION.—

(A) IN GENERAL.—In no case shall the total payment

made under this subsection to an eligible professional (or

to an employer or facility in the cases described in clause

(A) of section 1842(b)(6) of the Social Security Act) exceed

the product of—

(i) the total number of quality measures for which

data are submitted under the physician reporting

system for covered professional services of such professional that are furnished during the reporting period;

and

(ii) 300 percent of the average per measure payment amount specified in subparagraph (B).

(B) AVERAGE PER MEASURE PAYMENT AMOUNT SPECIFIED.—The average per measure payment amount specified

in this subparagraph is an amount, estimated by the Secretary (based on claims submitted not later than two

months after the end of the reporting period), equal to—

(i) the total of the amount of allowed charges under

part B of title XVIII of the Social Security Act for

all covered professional services furnished during the

reporting period on claims for which quality measures

are reported under the physician reporting system;

divided by

(ii) the total number of quality measures for which

data are reported under such system for covered professional services furnished during the reporting period.

(4) FORM OF PAYMENT.—The payment under this subsection

shall be in the form of a single consolidated payment.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2979

(5) APPLICATION.— (A) PHYSICIAN REPORTING SYSTEM RULES.—Paragraphs

(5), (6), and (8) of section 1848(k) of the Social Security

Act, as added by subsection (b), shall apply for purposes

of this subsection in the same manner as they apply for

purposes of such section.

(B) COORDINATION WITH OTHER BONUS PAYMENTS.— The provisions of this subsection shall not be taken into

account in applying subsections (m) and (u) of section 1833

of the Social Security Act (42 U.S.C. 1395l) and any payment under such subsections shall not be taken into

account in computing allowable charges under this subsection.

(C) IMPLEMENTATION.—Notwithstanding any other

provision of law, the Secretary may implement by program

instruction or otherwise this subsection.

(D) VALIDATION.—

(i) IN GENERAL.—Subject to the succeeding provisions of this subparagraph, for purposes of determining

whether a measure is applicable to the covered professional services of an eligible professional under paragraph (2), the Secretary shall presume that if an

eligible professional submits data for a measure, such

measure is applicable to such professional.

(ii) METHOD.—The Secretary shall validate (by

sampling or other means as the Secretary determines

to be appropriate) whether measures applicable to covered professional services of an eligible professional

have been reported.

(iii) DENIAL OF PAYMENT AUTHORITY.—If the Secretary determines that an eligible professional has not

reported measures applicable to covered professional

services of such professional, the Secretary shall not

pay the bonus incentive payment.

(E) LIMITATIONS ON REVIEW.— (i) IN GENERAL.—There shall be no administrative

or judicial review under section 1869 or 1878 of the

Social Security Act or otherwise of—

(I) the determination of measures applicable

to services furnished by eligible professionals

under this subsection;

(II) the determination of satisfactory reporting

under paragraph (2);

(III) the determination of the payment limitation under paragraph (3); and

(IV) the determination of the bonus incentive

payment under this subsection.

(ii) TREATMENT OF DETERMINATIONS.—A determination under this subsection shall not be treated

as a determination for purposes of section 1869 of

the Social Security Act.

(6) DEFINITIONS.—For purposes of this subsection:

(A) ELIGIBLE PROFESSIONAL; COVERED PROFESSIONAL

SERVICES.—The terms ‘‘eligible professional’’ and ‘‘covered

professional services’’ have the meanings given such terms

in section 1848(k)(3) of the Social Security Act, as added

by subsection (b).

120 STAT. 2980 PUBLIC LAW 109–432—DEC. 20, 2006

(B) PHYSICIAN REPORTING SYSTEM.—The term ‘‘physician reporting system’’ means the system established under

section 1848(k) of the Social Security Act, as added by

subsection (b).

(C) REPORTING PERIOD.—The term ‘‘reporting period’’

means the period beginning on July 1, 2007, and ending

on December 31, 2007.

(D) SECRETARY.—The term ‘‘Secretary’’ means the Secretary of Health and Human Services.

(d) PHYSICIAN ASSISTANCE AND QUALITY INITIATIVE FUND.— Section 1848 of the Social Security Act, as amended by subsection

(b), is further amended by adding at the end the following new

subsection:

‘‘(l) PHYSICIAN ASSISTANCE AND QUALITY INITIATIVE FUND.— ‘‘(1) ESTABLISHMENT.—The Secretary shall establish under

this subsection a Physician Assistance and Quality Initiative

Fund (in this subsection referred to as the ‘Fund’) which shall

be available to the Secretary for physician payment and quality

improvement initiatives, which may include application of an

adjustment to the update of the conversion factor under subsection (d).

‘‘(2) FUNDING.—

‘‘(A) AMOUNT AVAILABLE.—There shall be available to

the Fund for expenditures an amount equal to

$1,350,000,000.

‘‘(B) TIMELY OBLIGATION OF ALL AVAILABLE FUNDS FOR

SERVICES FURNISHED DURING 2008.—The Secretary shall

provide for expenditures from the Fund in a manner

designed to provide (to the maximum extent feasible) for

the obligation of the entire amount specified in subparagraph (A) for payment with respect to physicians’ services

furnished during 2008.

‘‘(C) PAYMENT FROM TRUST FUND.—The amount specified in subparagraph (A) shall be available to the Fund,

as expenditures are made from the Fund, from the Federal

Supplementary Medical Insurance Trust Fund under section 1841.

‘‘(D) FUNDING LIMITATION.—Amounts in the Fund shall

be available in advance of appropriations in accordance

with subparagraph (B) but only if the total amount obligated from the Fund does not exceed the amount available

to the Fund under subparagraph (A). The Secretary may

obligate funds from the Fund only if the Secretary determines (and the Chief Actuary of the Centers for Medicare

& Medicaid Services and the appropriate budget officer

certify) that there are available in the Fund sufficient

amounts to cover all such obligations incurred consistent

with the previous sentence.

‘‘(E) CONSTRUCTION.—In the case that expenditures

from the Fund are applied to, or otherwise affect, a conversion factor under subsection (d) for a year, the conversion

factor under such subsection shall be computed for a subsequent year as if such application or effect had never

occurred.’’.

(e) IMPLEMENTATION.—For purposes of implementing the provisions of, and amendments made by, this section, the Secretary

of Health and Human Services shall provide for the transfer, from

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2981

the Federal Supplementary Medical Insurance Trust Fund established under section 1841 of the Social Security Act (42 U.S.C.

1395t), of $60,000,000 to the Centers for Medicare & Medicaid

Services Program Management Account for the period of fiscal

years 2007, 2008, and 2009.

SEC. 102. EXTENSION OF FLOOR ON MEDICARE WORK GEOGRAPHIC

ADJUSTMENT.

Section 1848(e)(1)(E) of the Social Security Act (42 U.S.C.

1395w–4(e)(1)(E)) is amended by striking ‘‘before January 1, 2007’’

and inserting ‘‘before January 1, 2008’’.

SEC. 103. UPDATE TO THE COMPOSITE RATE COMPONENT OF THE

BASIC CASE-MIX ADJUSTED PROSPECTIVE PAYMENT

SYSTEM FOR DIALYSIS SERVICES.

(a) IN GENERAL.—Section 1881(b)(12)(G) of the Social Security

Act (42 U.S.C. 1395rr(b)(12)(G)) is amended to read as follows:

‘‘(G) The Secretary shall increase the amount of the composite

rate component of the basic case-mix adjusted system under

subparagraph (B) for dialysis services—

‘‘(i) furnished on or after January 1, 2006, and before

April 1, 2007, by 1.6 percent above the amount of such composite rate component for such services furnished on December

31, 2005; and

‘‘(ii) furnished on or after April 1, 2007, by 1.6 percent

above the amount of such composite rate component for such

services furnished on March 31, 2007.’’.

(b) GAO REPORT ON HOME DIALYSIS PAYMENT.—Not later than

January 1, 2009, the Comptroller General of the United States

shall submit to Congress a report on the costs for home hemodialysis

treatment and patient training for both home hemodialysis and

peritoneal dialysis. Such report shall also include recommendations

for a payment methodology for payment under section 1881 of

the Social Security Act (42 U.S.C. 1395rr) that measures, and

is based on, the costs of providing such services and takes into

account the case mix of patients.

SEC. 104. EXTENSION OF TREATMENT OF CERTAIN PHYSICIAN

PATHOLOGY SERVICES UNDER MEDICARE.

Section 542(c) of the Medicare, Medicaid, and SCHIP Benefits

Improvement and Protection Act of 2000 (as enacted into law by

section 1(a)(6) of Public Law 106–554), as amended by section

732 of the Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (Public Law 108–173), is amended by striking

‘‘and 2006’’ and inserting ‘‘, 2006, and 2007’’.

SEC. 105. EXTENSION OF MEDICARE REASONABLE COSTS PAYMENTS

FOR CERTAIN CLINICAL DIAGNOSTIC LABORATORY

TESTS FURNISHED TO HOSPITAL PATIENTS IN CERTAIN

RURAL AREAS.

Effective as if included in the enactment of section 416 of

the Medicare Prescription Drug, Improvement, and Modernization

Act of 2003 (42 U.S.C. 1395l–4), subsection (b) of such section

is amended by striking ‘‘2-year period’’ and inserting ‘‘3-year period’’.

42 USC 1395l

note.

42 USC 1395l

note.

42 USC 1395w–4

note.

Deadline.

120 STAT. 2982 PUBLIC LAW 109–432—DEC. 20, 2006

SEC. 106. HOSPITAL MEDICARE REPORTS AND CLARIFICATIONS.

(a) CORRECTION OF MID-YEAR RECLASSIFICATION EXPIRATION.—

Notwithstanding any other provision of law, in the case of a subsection (d) hospital (as defined for purposes of section 1886 of

the Social Security Act (42 U.S.C. 1395ww)) with respect to which

a reclassification of its wage index for purposes of such section

would (but for this subsection) expire on March 31, 2007, such

reclassification of such hospital shall be extended through September 30, 2007. The previous sentence shall not be effected in

a budget-neutral manner.

(b) REVISION OF THE MEDICARE WAGE INDEX CLASSIFICATION

SYSTEM.—

(1) MEDPAC REPORT.—

(A) IN GENERAL.—The Medicare Payment Advisory

Commission shall submit to Congress, by not later than

June 30, 2007, a report on its study of the wage index

classification system applied under Medicare prospective

payment systems, including under section 1886(d)(3)(E) of

the Social Security Act (42 U.S.C. 1395ww(d)(3)(E)). Such

report shall include any alternatives the Commission recommends to the method to compute the wage index under

such section.

(B) FUNDING.—Out of any funds in the Treasury not

otherwise appropriated, there are appropriated to the Medicare Payment Advisory Commission, $2,000,000 for fiscal

year 2007 to carry out this paragraph.

(2) PROPOSAL TO REVISE THE HOSPITAL WAGE INDEX CLASSIFICATION SYSTEM.—The Secretary of Health and Human Services, taking into account the recommendations described in

the report under paragraph (1), shall include in the proposed

rule published under section 1886(e)(5)(A) of the Social Security

Act (42 U.S.C. 1395ww(e)(5)(A)) for fiscal year 2009 one or

more proposals to revise the wage index adjustment applied

under section 1886(d)(3)(E) of such Act (42 U.S.C.

1395ww(d)(3)(E)) for purposes of the Medicare prospective payment system for inpatient hospital services. Such proposal (or

proposals) shall consider each of the following:

(A) Problems associated with the definition of labor

markets for purposes of such wage index adjustment.

(B) The modification or elimination of geographic

reclassifications and other adjustments.

(C) The use of Bureau of Labor Statistics data, or

other data or methodologies, to calculate relative wages

for each geographic area involved.

(D) Minimizing variations in wage index adjustments

between and within Metropolitan Statistical Areas and

Statewide rural areas.

(E) The feasibility of applying all components of the

proposal to other settings, including home health agencies

and skilled nursing facilities.

(F) Methods to minimize the volatility of wage index

adjustments, while maintaining the principle of budget

neutrality in applying such adjustments.

(G) The effect that the implementation of the proposal

would have on health care providers and on each region

of the country.

42 USC 1395

note.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2983

(H) Methods for implementing the proposal, including

methods to phase-in such implementation.

(I) Issues relating to occupational mix, such as staffing

practices and any evidence on the effect on quality of

care and patient safety and any recommendations for alternative calculations.

(c) ELIMINATION OF UNNECESSARY REPORT.—Section 1886 of

the Social Security Act (42 U.S.C. 1395ww) is amended—

(1) in subsection (d)(4)(C), by striking clause (iv); and

(2) in subsection (e), by striking paragraph (3).

SEC. 107. PAYMENT FOR BRACHYTHERAPY.

(a) EXTENSION OF PAYMENT RULE.—Section 1833(t)(16)(C) of

the Social Security Act (42 U.S.C. 1395l(t)(16)(C)) is amended by

striking ‘‘January 1, 2007’’ and inserting ‘‘January 1, 2008’’.

(b) ESTABLISHMENT OF SEPARATE PAYMENT GROUPS.— (1) IN GENERAL.—Section 1833(t)(2)(H) of such Act (42

U.S.C. 1395l(t)(2)(H)) is amended by inserting ‘‘and for stranded

and non-stranded devices furnished on or after July 1, 2007’’

before the period at the end.

(2) IMPLEMENTATION.—The Secretary of Health and Human

Services may implement the amendment made by paragraph

(1) by program instruction or otherwise.

SEC. 108. PAYMENT PROCESS UNDER THE COMPETITIVE ACQUISITION

PROGRAM (CAP).

(a) IN GENERAL.—Section 1847B(a)(3) of the Social Security

Act (42 U.S.C. 1395w–3b(a)(3)) is amended—

(1) in subparagraph (A)(iii), by striking ‘‘and biologicals’’

and all that follows and inserting ‘‘and biologicals shall be

made only to such contractor upon receipt of a claim for a

drug or biological supplied by the contractor for administration

to a beneficiary.’’; and

(2) by adding at the end the following new subparagraph:

‘‘(D) POST-PAYMENT REVIEW PROCESS.—The Secretary

shall establish (by program instruction or otherwise) a

post-payment review process (which may include the use

of statistical sampling) to assure that payment is made

for a drug or biological under this section only if the drug

or biological has been administered to a beneficiary. The

Secretary shall recoup, offset, or collect any overpayments

determined by the Secretary under such process.’’.

(b) CONSTRUCTION.—Nothing in this section shall be construed

as—

(1) requiring the conduct of any additional competition

under subsection (b)(1) of section 1847B of the Social Security

Act (42 U.S.C. 1395w–3b); or

(2) requiring any additional process for elections by physicians under subsection (a)(1)(A)(ii) of such section or additional

selection by a selecting physician of a contractor under subsection (a)(5) of such section.

(c) EFFECTIVE DATE.—The amendments made by subsection

(a) shall apply to payment for drugs and biologicals supplied under

section 1847B of the Social Security Act (42 U.S.C. 1395w–3b)—

(1) on or after April 1, 2007; and

(2) on or after July 1, 2006, and before April 1, 2007,

for claims that are unpaid as of April 1, 2007.

42 USC

1395w–3b note.

42 USC

1395w–3b note.

42 USC 1395l

note.

120 STAT. 2984 PUBLIC LAW 109–432—DEC. 20, 2006

SEC. 109. QUALITY REPORTING FOR HOSPITAL OUTPATIENT SERVICES

AND AMBULATORY SURGICAL CENTER SERVICES.

(a) OUTPATIENT HOSPITAL SERVICES.— (1) IN GENERAL.—Section 1833(t) of the Social Security

Act (42 U.S.C. 1395l(t)) is amended—

(A) in paragraph (3)(C)(iv), by inserting ‘‘subject to

paragraph (17),’’ after ‘‘For purposes of this subparagraph,’’;

and

(B) by adding at the end the following new paragraph:

‘‘(17) QUALITY REPORTING.— ‘‘(A) REDUCTION IN UPDATE FOR FAILURE TO REPORT.— ‘‘(i) IN GENERAL.—For purposes of paragraph

(3)(C)(iv) for 2009 and each subsequent year, in the

case of a subsection (d) hospital (as defined in section

1886(d)(1)(B)) that does not submit, to the Secretary

in accordance with this paragraph, data required to

be submitted on measures selected under this paragraph with respect to such a year, the OPD fee

schedule increase factor under paragraph (3)(C)(iv) for

such year shall be reduced by 2.0 percentage points.

‘‘(ii) NON-CUMULATIVE APPLICATION.—A reduction

under this subparagraph shall apply only with respect

to the year involved and the Secretary shall not take

into account such reduction in computing the OPD

fee schedule increase factor for a subsequent year.

‘‘(B) FORM AND MANNER OF SUBMISSION.—Each subsection (d) hospital shall submit data on measures selected

under this paragraph to the Secretary in a form and

manner, and at a time, specified by the Secretary for purposes of this paragraph.

‘‘(C) DEVELOPMENT OF OUTPATIENT MEASURES.—

‘‘(i) IN GENERAL.—The Secretary shall develop

measures that the Secretary determines to be appropriate for the measurement of the quality of care

(including medication errors) furnished by hospitals

in outpatient settings and that reflect consensus among

affected parties and, to the extent feasible and practicable, shall include measures set forth by one or

more national consensus building entities.

‘‘(ii) CONSTRUCTION.—Nothing in this paragraph

shall be construed as preventing the Secretary from

selecting measures that are the same as (or a subset

of) the measures for which data are required to be

submitted under section 1886(b)(3)(B)(viii).

‘‘(D) REPLACEMENT OF MEASURES.—For purposes of this

paragraph, the Secretary may replace any measures or

indicators in appropriate cases, such as where all hospitals

are effectively in compliance or the measures or indicators

have been subsequently shown not to represent the best

clinical practice.

‘‘(E) AVAILABILITY OF DATA.—The Secretary shall establish procedures for making data submitted under this paragraph available to the public. Such procedures shall ensure

that a hospital has the opportunity to review the data

that are to be made public with respect to the hospital

prior to such data being made public. The Secretary shall

report quality measures of process, structure, outcome,

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2985

patients’ perspectives on care, efficiency, and costs of care

that relate to services furnished in outpatient settings in

hospitals on the Internet website of the Centers for Medicare & Medicaid Services.’’.

(2) CONFORMING AMENDMENT.—Section

1886(b)(3)(B)(viii)(III) of such Act (42 U.S.C.

1395ww(b)(3)(B)(viii)(III)) is amended by inserting ‘‘(including

medication errors)’’ after ‘‘quality of care’’.

(b) APPLICATION TO AMBULATORY SURGICAL CENTERS.—Section

1833(i) of such Act (42 U.S.C. 1935l(i)) is amended—

(1) in paragraph (2)(D), by redesignating clause (iv) as

clause (v) and by inserting after clause (iii) the following new

clause:

‘‘(iv) The Secretary may implement such system in a manner

so as to provide for a reduction in any annual update for failure

to report on quality measures in accordance with paragraph (7).’’;

and

(2) by adding at the end the following new paragraph:

‘‘(7)(A) For purposes of paragraph (2)(D)(iv), the Secretary may

provide, in the case of an ambulatory surgical center that does

not submit, to the Secretary in accordance with this paragraph,

data required to be submitted on measures selected under this

paragraph with respect to a year, any annual increase provided

under the system established under paragraph (2)(D) for such year

shall be reduced by 2.0 percentage points. A reduction under this

subparagraph shall apply only with respect to the year involved

and the Secretary shall not take into account such reduction in

computing any annual increase factor for a subsequent year.

‘‘(B) Except as the Secretary may otherwise provide, the provisions of subparagraphs (B), (C), (D), and (E) of paragraph (17)

of section 1833(t) shall apply with respect to services of ambulatory

surgical centers under this paragraph in a similar manner to the

manner in which they apply under such paragraph and, for purposes

of this subparagraph, any reference to a hospital, outpatient setting,

or outpatient hospital services is deemed a reference to an ambulatory surgical center, the setting of such a center, or services of

such a center, respectively.’’.

(c) EFFECTIVE DATE.—The amendments made by this section

shall apply to payment for services furnished on or after January

1, 2009.

SEC. 110. REPORTING OF ANEMIA QUALITY INDICATORS FOR MEDICARE PART B CANCER ANTI-ANEMIA DRUGS.

(a) IN GENERAL.—Section 1842 of the Social Security Act (42

U.S.C. 1395u) is amended by adding at the end the following

new subsection:

‘‘(u) Each request for payment, or bill submitted, for a drug

furnished to an individual for the treatment of anemia in connection

with the treatment of cancer shall include (in a form and manner

specified by the Secretary) information on the hemoglobin or

hematocrit levels for the individual.’’.

(b) EFFECTIVE DATE.—The amendment made by subsection (a)

shall apply to drugs furnished on or after January 1, 2008. The

Secretary of Health and Human Services shall address the

implementation of such amendment in the rulemaking process

under section 1848 of the Social Security Act (42 U.S.C. 1395w–

42 USC 1395u

note.

Applicability.

42 USC 1395l

note.

120 STAT. 2986 PUBLIC LAW 109–432—DEC. 20, 2006

4) for payment for physicians’ services for 2008, consistent with

the previous sentence.

SEC. 111. CLARIFICATION OF HOSPICE SATELLITE DESIGNATION.

Notwithstanding any other provision of law, for purposes of

calculating the hospice aggregate payment cap for 2004, 2005, and

2006 for a hospice program under section 1814(i)(2)(A) of the Social

Security Act (42 U.S.C. 1395f(i)(2)(A)) for hospice care provided

on or after November 1, 2003, and before December 27, 2005,

Medicare provider number 29–1511 is deemed to be a multiple

location of Medicare provider number 29–1500.

TITLE II—MEDICARE BENEFICIARY

PROTECTIONS

SEC. 201. EXTENSION OF EXCEPTIONS PROCESS FOR MEDICARE

THERAPY CAPS.

Section 1833(g)(5) of the Social Security Act (42 U.S.C.

1395l(g)(5)) is amended by striking ‘‘2006’’ and inserting ‘‘the period

beginning on January 1, 2006, and ending on December 31, 2007,’’.

SEC. 202. PAYMENT FOR ADMINISTRATION OF PART D VACCINES.

(a) TRANSITION FOR 2007.—Notwithstanding any other provision

of law, in the case of a vaccine that is a covered part D drug

under section 1860D–2(e) of the Social Security Act (42 U.S.C.

1395w–102(e)) and that is administered during 2007, the administration of such vaccine shall be paid under part B of title XVIII

of such Act as if it were the administration of a vaccine described

in section 1861(s)(10)(B) of such Act (42 U.S.C. 1395w(s)(10)(B)).

(b) ADMINISTRATION INCLUDED IN COVERAGE OF COVERED PART

D DRUGS BEGINNING IN 2008.—Section 1860D–2(e)(1) of the Social

Security Act (42 U.S.C. 1395w–102(e)(1)) is amended, in the matter

following subparagraph (B), by inserting ‘‘(and, for vaccines administered on or after January 1, 2008, its administration)’’ after ‘‘Public

Health Service Act’’.

SEC. 203. OIG STUDY OF NEVER EVENTS.

(a) STUDY.—

(1) IN GENERAL.—The Inspector General in the Department

of Health and Human Services shall conduct a study on—

(A) incidences of never events for Medicare beneficiaries, including types of such events and payments by

any party for such events;

(B) the extent to which the Medicare program paid,

denied payment, or recouped payment for services furnished in connection with such events and the extent to

which beneficiaries paid for such services; and

(C) the administrative processes of the Centers for

Medicare & Medicaid Services to detect such events and

to deny or recoup payments for services furnished in

connection with such an event.

(2) CONDUCT OF STUDY.—In conducting the study under

paragraph (1), the Inspector General—

(A) shall audit a representative sample of claims and

medical records of Medicare beneficiaries to identify never

42 USC

1395w–102 note.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2987

events and any payment (or recoupment) for services furnished in connection with such events;

(B) may request access to such claims and records

from any Medicare contractor; and

(C) shall not release individually identifiable information or facility-specific information.

(b) REPORT.—Not later than 2 years after the date of the

enactment of this Act, the Inspector General shall submit a report

to Congress on the study conducted under this section. Such report

shall include recommendations for such legislation and administrative action, such as a noncoverage policy or denial of payments,

as the Inspector General determines appropriate, including—

(1) recommendations on processes to identify never events

and to deny or recoup payments for services furnished in

connection with such events; and

(2) a recommendation on a potential process (or processes)

for public disclosure of never events which—

(A) will ensure protection of patient privacy; and

(B) will permit the use of the disclosed information

for a root cause analysis to inform the public and the

medical community about safety issues involved.

(c) FUNDING.—Out of any funds in the Treasury not otherwise

appropriated, there are appropriated to the Inspector General of

the Department of Health and Human Services $3,000,000 to carry

out this section, to be available until January 1, 2010.

(d) NEVER EVENTS DEFINED.—For purposes of this section, the

term ‘‘never event’’ means an event that is listed and endorsed

as a serious reportable event by the National Quality Forum as

of November 16, 2006.

SEC. 204. MEDICARE MEDICAL HOME DEMONSTRATION PROJECT.

(a) IN GENERAL.—The Secretary of Health and Human Services

(in this section referred to as the ‘‘Secretary’’) shall establish under

title XVIII of the Social Security Act a medical home demonstration

project (in this section referred to as the ‘‘project’’) to redesign

the health care delivery system to provide targeted, accessible,

continuous and coordinated, family-centered care to high-need populations and under which—

(1) care management fees are paid to persons performing

services as personal physicians; and

(2) incentive payments are paid to physicians participating

in practices that provide services as a medical home under

subsection (d).

For purposes of this subsection, the term ‘‘high-need population’’

means individuals with multiple chronic illnesses that require regular medical monitoring, advising, or treatment.

(b) DETAILS.—

(1) DURATION; SCOPE.—The project shall operate during

a period of three years and shall include urban, rural, and

underserved areas in a total of no more than 8 States.

(2) ENCOURAGING PARTICIPATION OF SMALL PHYSICIAN PRACTICES.—The project shall be designed to include the participation of physicians in practices with fewer than three full-time

equivalent physicians, as well as physicians in larger practices

particularly in rural and underserved areas.

(c) PERSONAL PHYSICIAN DEFINED.—

42 USC 1395b–1

note.

120 STAT. 2988 PUBLIC LAW 109–432—DEC. 20, 2006

(1) IN GENERAL.—For purposes of this section, the term

‘‘personal physician’’ means a physician (as defined in section

1861(r)(1) of the Social Security Act (42 U.S.C. 1395x(r)(1))

who—

(A) meets the requirements described in paragraph

(2); and

(B) performs the services described in paragraph (3).

Nothing in this paragraph shall be construed as preventing

such a physician from being a specialist or subspecialist for

an individual requiring ongoing care for a specific chronic condition or multiple chronic conditions (such as severe asthma,

complex diabetes, cardiovascular disease, rheumatologic disorder) or for an individual with a prolonged illness.

(2) REQUIREMENTS.—The requirements described in this

paragraph for a personal physician are as follows:

(A) The physician is a board certified physician who

provides first contact and continuous care for individuals

under the physician’s care.

(B) The physician has the staff and resources to manage the comprehensive and coordinated health care of each

such individual.

(3) SERVICES PERFORMED.—A personal physician shall perform or provide for the performance of at least the following

services:

(A) Advocates for and provides ongoing support, oversight, and guidance to implement a plan of care that provides an integrated, coherent, cross-discipline plan for

ongoing medical care developed in partnership with

patients and including all other physicians furnishing care

to the patient involved and other appropriate medical personnel or agencies (such as home health agencies).

(B) Uses evidence-based medicine and clinical decision

support tools to guide decision-making at the point-of-care

based on patient-specific factors.

(C) Uses health information technology, that may

include remote monitoring and patient registries, to monitor and track the health status of patients and to provide

patients with enhanced and convenient access to health

care services.

(D) Encourages patients to engage in the management

of their own health through education and support systems.

(d) MEDICAL HOME DEFINED.—For purposes of this section,

the term ‘‘medical home’’ means a physician practice that—

(1) is in charge of targeting beneficiaries for participation

in the project; and

(2) is responsible for—

(A) providing safe and secure technology to promote

patient access to personal health information;

(B) developing a health assessment tool for the individuals targeted; and

(C) providing training programs for personnel involved

in the coordination of care.

(e) PAYMENT MECHANISMS.—

(1) PERSONAL PHYSICIAN CARE MANAGEMENT FEE.—Under

the project, the Secretary shall provide for payment under

section 1848 of the Social Security Act (42 U.S.C. 1395w–

4) of a care management fee to personal physicians providing

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2989

care management under the project. Under such section and

using the relative value scale update committee (RUC) process

under such section, the Secretary shall develop a care management fee code for such payments and a value for such code.

(2) MEDICAL HOME SHARING IN SAVINGS.—The Secretary

shall provide for payment under the project of a medical home

based on the payment methodology applied to physician group

practices under section 1866A of the Social Security Act (42

U.S.C. 1395cc–1). Under such methodology, 80 percent of the

reductions in expenditures under title XVIII of the Social Security Act resulting from participation of individuals that are

attributable to the medical home (as reduced by the total care

managements fees paid to the medical home under the project)

shall be paid to the medical home. The amount of such reductions in expenditures shall be determined by using assumptions

with respect to reductions in the occurrence of health complications, hospitalization rates, medical errors, and adverse drug

reactions.

(3) SOURCE.—Payments paid under the project shall be

made from the Federal Supplementary Medical Insurance Trust

Fund under section 1841 of the Social Security Act (42 U.S.C.

1395t).

(f) EVALUATIONS AND REPORTS.—

(1) ANNUAL INTERIM EVALUATIONS AND REPORTS.—For each

year of the project, the Secretary shall provide for an evaluation

of the project and shall submit to Congress, by a date specified

by the Secretary, a report on the project and on the evaluation

of the project for each such year.

(2) FINAL EVALUATION AND REPORT.—The Secretary shall

provide for an evaluation of the project and shall submit to

Congress, not later than one year after completion of the project,

a report on the project and on the evaluation of the project.

SEC. 205. MEDICARE DRA TECHNICAL CORRECTIONS.

(a) PACE CLARIFICATION.—Paragraph (7) of section 5302(c) of

the Deficit Reduction Act of 2005 (42 U.S.C. 1395eee note) is

amended to read as follows:

‘‘(7) APPROPRIATION.—

‘‘(A) IN GENERAL.—Out of funds in the Treasury not

otherwise appropriated, there are appropriated to the Secretary $10,000,000 to carry out this subsection for the

period of fiscal years 2006 through 2010.

‘‘(B) AVAILABILITY.—Funds appropriated under

subparagraph (A) shall remain available for obligation

through fiscal year 2010.’’.

(b) MISCELLANEOUS TECHNICAL CORRECTIONS.—

(1) CORRECTION OF MARGIN (SECTION 5001).—Section

1886(b)(3)(B) of the Social Security Act (42 U.S.C.

1395ww(b)(3)(B)), as amended by section 5001(a) of the Deficit

Reduction Act of 2005 (Public Law 109–171), is amended by

moving clause (viii) (including subclauses (I) through (VII) of

such clause) 6 ems to the left.

(2) REFERENCE CORRECTION (SECTION 5114).—Section

5114(a)(2) of the Deficit Reduction Act of 2005 (Public Law

109–171), in the matter preceding subparagraph (A), is

amended by striking ‘‘1842(b)(6)(F) of such Act (42 U.S.C.

42 USC 1395u.

120 STAT. 2990 PUBLIC LAW 109–432—DEC. 20, 2006

1395u(b)(6)(F))’’ and inserting ‘‘1842(b)(6) of such Act (42 U.S.C.

1395u(b)(6))’’.

(c) EFFECTIVE DATE.—The amendments made by this section

shall take effect as if included in the enactment of the Deficit

Reduction Act of 2005 (Public Law 109–171).

SEC. 206. LIMITED CONTINUOUS OPEN ENROLLMENT OF ORIGINAL

MEDICARE FEE-FOR-SERVICE ENROLLEES INTO MEDICARE ADVANTAGE NON-PRESCRIPTION DRUG PLANS.

(a) IN GENERAL.—Section 1851(e)(2) of the Social Security Act

(42 U.S.C. 1395w–21(e)(2)) is amended by adding at the end the

following new subparagraph:

‘‘(E) LIMITED CONTINUOUS OPEN ENROLLMENT OF

ORIGINAL FEE-FOR-SERVICE ENROLLEES IN MEDICARE ADVAN- TAGE NON-PRESCRIPTION DRUG PLANS.— ‘‘(i) IN GENERAL.—On any date during 2007 or

2008 on which a Medicare Advantage eligible individual is an unenrolled fee-for-service individual (as

defined in clause (ii)), the individual may elect under

subsection (a)(1) to enroll in a Medicare Advantage

plan that is not an MA–PD plan.

‘‘(ii) UNENROLLED FEE-FOR-SERVICE INDIVIDUAL

DEFINED.—In this subparagraph, the term ‘unenrolled

fee-for-service individual’ means, with respect to a date,

a Medicare Advantage eligible individual who—

‘‘(I) is receiving benefits under this title

through enrollment in the original medicare feefor-service program under parts A and B;

‘‘(II) is not enrolled in an MA plan on such

date; and

‘‘(III) as of such date is not otherwise eligible

to elect to enroll in an MA plan.

‘‘(iii) LIMITATION OF ONE CHANGE DURING YEAR.—

An individual may exercise the right under clause (i)

only once during the year.

‘‘(iv) NO EFFECT ON COVERAGE UNDER A PRESCRIPTION DRUG PLAN.—Nothing in this subparagraph shall

be construed as permitting an individual exercising

the right under clause (i)—

‘‘(I) who is enrolled in a prescription drug plan

under part D, to disenroll from such plan or to

enroll in a different prescription drug plan; or

‘‘(II) who is not enrolled in a prescription drug

plan, to enroll in such a plan.’’.

(b) CONFORMING AMENDMENT.—Section 1860D–1(b)(1)(B)(iii) of

the Social Security Act (42 U.S.C. 1395w–101(b)(1)(B)(iii)) is

amended by striking ‘‘subparagraphs (B) and (C)’’ and inserting

‘‘subparagraphs (B), (C), and (E)’’.

TITLE III—MEDICARE PROGRAM

INTEGRITY EFFORTS

SEC. 301. OFFSETTING ADJUSTMENT IN MEDICARE ADVANTAGE STABILIZATION FUND.

Section 1858(e)(2)(A)(i) of the Social Security Act (42 U.S.C.

1395w–27a(e)(2)(A)(i)) is amended by striking ‘‘2007,’’ and

Ante, p. 4.

42 USC 1395u

note.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2991

‘‘$10,000,000,000’’ and inserting ‘‘2012,’’ and ‘‘$3,500,000,000’’,

respectively.

SEC. 302. EXTENSION AND EXPANSION OF RECOVERY AUDIT CONTRACTOR PROGRAM UNDER THE MEDICARE INTEGRITY

PROGRAM.

(a) IN GENERAL.—Section 1893 of the Social Security Act (42

U.S.C. 1395ddd) is amended by adding at the end the following

new subsection:

‘‘(h) USE OF RECOVERY AUDIT CONTRACTORS.—

‘‘(1) IN GENERAL.—Under the Program, the Secretary shall

enter into contracts with recovery audit contractors in accordance with this subsection for the purpose of identifying underpayments and overpayments and recouping overpayments

under this title with respect to all services for which payment

is made under part A or B. Under the contracts—

‘‘(A) payment shall be made to such a contractor only

from amounts recovered;

‘‘(B) from such amounts recovered, payment—

‘‘(i) shall be made on a contingent basis for collecting overpayments; and

‘‘(ii) may be made in such amounts as the Secretary

may specify for identifying underpayments; and

‘‘(C) the Secretary shall retain a portion of the amounts

recovered which shall be available to the program management account of the Centers for Medicare & Medicaid Services for purposes of activities conducted under the recovery

audit program under this subsection.

‘‘(2) DISPOSITION OF REMAINING RECOVERIES.—The amounts

recovered under such contracts that are not paid to the contractor under paragraph (1) or retained by the Secretary under

paragraph (1)(C) shall be applied to reduce expenditures under

parts A and B.

‘‘(3) NATIONWIDE COVERAGE.—The Secretary shall enter

into contracts under paragraph (1) in a manner so as to provide

for activities in all States under such a contract by not later

than January 1, 2010.

‘‘(4) AUDIT AND RECOVERY PERIODS.—Each such contract

shall provide that audit and recovery activities may be conducted during a fiscal year with respect to payments made

under part A or B—

‘‘(A) during such fiscal year; and

‘‘(B) retrospectively (for a period of not more than

4 fiscal years prior to such fiscal year).

‘‘(5) WAIVER.—The Secretary shall waive such provisions

of this title as may be necessary to provide for payment of

recovery audit contractors under this subsection in accordance

with paragraph (1).

‘‘(6) QUALIFICATIONS OF CONTRACTORS.—

‘‘(A) IN GENERAL.—The Secretary may not enter into

a contract under paragraph (1) with a recovery audit contractor unless the contractor has staff that has the appropriate clinical knowledge of, and experience with, the payment rules and regulations under this title or the contractor

has, or will contract with, another entity that has such

knowledgeable and experienced staff.

120 STAT. 2992 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘(B) INELIGIBILITY OF CERTAIN CONTRACTORS.—The Secretary may not enter into a contract under paragraph

(1) with a recovery audit contractor to the extent the contractor is a fiscal intermediary under section 1816, a carrier

under section 1842, or a medicare administrative contractor

under section 1874A.

‘‘(C) PREFERENCE FOR ENTITIES WITH DEMONSTRATED

PROFICIENCY.—In awarding contracts to recovery audit contractors under paragraph (1), the Secretary shall give preference to those risk entities that the Secretary determines

have demonstrated more than 3 years direct management

experience and a proficiency for cost control or recovery

audits with private insurers, health care providers, health

plans, under the Medicaid program under title XIX, or

under this title.

‘‘(7) CONSTRUCTION RELATING TO CONDUCT OF INVESTIGATION OF FRAUD.—A recovery of an overpayment to a individual

or entity by a recovery audit contractor under this subsection

shall not be construed to prohibit the Secretary or the Attorney

General from investigating and prosecuting, if appropriate,

allegations of fraud or abuse arising from such overpayment.

‘‘(8) ANNUAL REPORT.—The Secretary shall annually submit

to Congress a report on the use of recovery audit contractors

under this subsection. Each such report shall include information on the performance of such contractors in identifying

underpayments and overpayments and recouping overpayments, including an evaluation of the comparative performance

of such contractors and savings to the program under this

title.’’.

(b) ACCESS TO COORDINATION OF BENEFITS CONTRACTOR DATABASE.—The Secretary of Health and Human Services shall provide

for access by recovery audit contractors conducting audit and

recovery activities under section 1893(h) of the Social Security

Act, as added by subsection (a), to the database of the Coordination

of Benefits Contractor of the Centers for Medicare & Medicaid

Services with respect to the audit and recovery periods described

in paragraph (4) of such section 1893(h).

(c) CONFORMING AMENDMENTS TO CURRENT DEMONSTRATION

PROJECT.—Section 306 of the Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (Public Law 108–173; 117

Stat. 2256) is amended—

(1) in subsection (b)(2), by striking ‘‘last for not longer

than 3 years’’ and inserting ‘‘continue until contracts are

entered into under section 1893(h) of the Social Security Act’’;

and

(2) by striking subsection (f).

SEC. 303. FUNDING FOR THE HEALTH CARE FRAUD AND ABUSE CONTROL ACCOUNT.

(a) DEPARTMENTS OF HEALTH AND HUMAN SERVICES AND JUSTICE.— (1) IN GENERAL.—Section 1817(k)(3)(A)(i) of the Social Security Act (42 U.S.C. 1395i(k)(3)(A)(i)) is amended—

(A) in the matter preceding subclause (I), by inserting

‘‘until expended’’ after ‘‘without further appropriation’’;

(B) in subclause (II), by striking ‘‘and’’ at the end;

(C) in subclause (III)—

42 USC 1395ddd

note.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2993

(i) by striking ‘‘for each fiscal year after fiscal

year 2003’’ and inserting ‘‘for each of fiscal years 2004,

2005, and 2006’’; and

(ii) by striking the period at the end and inserting

a semicolon; and

(D) by adding at the end the following new subclauses:

‘‘(IV) for each of fiscal years 2007, 2008, 2009,

and 2010, the limit under this clause for the preceding fiscal year, increased by the percentage

increase in the consumer price index for all urban

consumers (all items; United States city average)

over the previous year; and

‘‘(V) for each fiscal year after fiscal year 2010,

the limit under this clause for fiscal year 2010.’’.

(2) OFFICE OF THE INSPECTOR GENERAL OF THE DEPARTMENT

OF HEALTH AND HUMAN SERVICES.—Section 1817(k)(3)(A)(ii) of

such Act (42 U.S.C. 1395i(k)(3)(A)(ii)) is amended—

(A) in subclause (VI), by striking ‘‘and’’ at the end;

(B) in subclause (VII)—

(i) by striking ‘‘for each fiscal year after fiscal

year 2002’’ and inserting ‘‘for each of fiscal years 2003,

2004, 2005, and 2006’’; and

(ii) by striking the period at the end and inserting

a semicolon; and

(C) by adding at the end the following new subclauses:

‘‘(VIII) for fiscal year 2007, not less than $160,000,000, increased by the percentage increase

in the consumer price index for all urban consumers (all items; United States city average) over

the previous year;

‘‘(IX) for each of fiscal years 2008, 2009, and

2010, not less than the amount required under

this clause for the preceding fiscal year, increased

by the percentage increase in the consumer price

index for all urban consumers (all items; United

States city average) over the previous year; and

‘‘(X) for each fiscal year after fiscal year 2010,

not less than the amount required under this

clause for fiscal year 2010.’’.

(b) FEDERAL BUREAU OF INVESTIGATION.—Section 1817(k)(3)(B)

of the Social Security Act (42 U.S.C. 1395i(k)(3)(B)) is amended—

(1) in the matter preceding clause (i), by inserting ‘‘until

expended’’ after ‘‘without further appropriation’’;

(2) in clause (vi), by striking ‘‘and’’ at the end;

(3) in clause (vii)—

(A) by striking ‘‘for each fiscal year after fiscal year

2002’’ and inserting ‘‘for each of fiscal years 2003, 2004,

2005, and 2006’’; and

(B) by striking the period at the end and inserting

a semicolon; and

(4) by adding at the end the following new clauses:

‘‘(viii) for each of fiscal years 2007, 2008, 2009,

and 2010, the amount to be appropriated under this

subparagraph for the preceding fiscal year, increased

by the percentage increase in the consumer price index

for all urban consumers (all items; United States city

average) over the previous year; and

120 STAT. 2994 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘(ix) for each fiscal year after fiscal year 2010,

the amount to be appropriated under this subparagraph for fiscal year 2010.’’.

SEC. 304. IMPLEMENTATION FUNDING.

For purposes of implementing the provisions of, and amendments made by, this title and titles I and II of this division,

other than section 203, the Secretary of Health and Human Services

shall provide for the transfer, in appropriate part from the Federal

Hospital Insurance Trust Fund established under section 1817 of

the Social Security Act (42 U.S.C. 1395i) and the Federal Supplementary Medical Insurance Trust Fund established under section

1841 of such Act (42 U.S.C. 1395t), of $45,000,000 to the Centers

for Medicare & Medicaid Services Program Management Account

for the period of fiscal years 2007 and 2008.

TITLE IV—MEDICAID AND OTHER

HEALTH PROVISIONS

SEC. 401. EXTENSION OF TRANSITIONAL MEDICAL ASSISTANCE (TMA)

AND ABSTINENCE EDUCATION PROGRAM.

Activities authorized by sections 510 and 1925 of the Social

Security Act shall continue through June 30, 2007, in the manner

authorized for fiscal year 2006, notwithstanding section

1902(e)(1)(A) of such Act, and out of any money in the Treasury

of the United States not otherwise appropriated, there are hereby

appropriated such sums as may be necessary for such purpose.

Grants and payments may be made pursuant to this authority

through the third quarter of fiscal year 2007 at the level provided

for such activities through the third quarter of fiscal year 2006.

SEC. 402. GRANTS FOR RESEARCH ON VACCINE AGAINST VALLEY

FEVER.

(a) IN GENERAL.—In supporting research on the development

of vaccines against human diseases, the Secretary of Health and

Human Services shall make grants for the purpose of conducting

research toward the development of a vaccine against coccidioidomycosis (commonly known as Valley Fever).

(b) SUNSET.—No grant may be made under subsection (a) on

or after October 1, 2012. The preceding sentence does not have

any legal effect on payments under grants for which amounts appropriated under subsection (c) were obligated prior to such date.

(c) AUTHORIZATION OF APPROPRIATIONS.—For the purpose of

making grants under subsection (a), there are authorized to be

appropriated $40,000,000 for the period of fiscal years 2007 through

2012.

SEC. 403. CHANGE IN THRESHOLD FOR MEDICAID INDIRECT HOLD

HARMLESS PROVISION OF BROAD-BASED HEALTH CARE

TAXES.

Section 1903(w)(4)(C) of the Social Security Act (42 U.S.C.

1396b(w)(4)(C)) is amended—

(1) by inserting ‘‘(i)’’ after ‘‘(C)’’; and

(2) by adding at the end the following:

42 USC 300aa–2

note.

Appropriations.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2995

‘‘(ii) For purposes of clause (i), a determination of the

existence of an indirect guarantee shall be made under paragraph (3)(i) of section 433.68(f) of title 42, Code of Federal

Regulations, as in effect on November 1, 2006, except that

for portions of fiscal years beginning on or after January 1,

2008, and before October 1, 2011, ‘5.5 percent’ shall be substituted for ‘6 percent’ each place it appears.’’.

SEC. 404. DSH ALLOTMENTS FOR FISCAL YEAR 2007 FOR TENNESSEE

AND HAWAII.

Section 1923(f)(6) of the Social Security Act (42 U.S.C. 1396r–

4(f)(6)) is amended to read as follows:

‘‘(6) ALLOTMENT ADJUSTMENTS FOR FISCAL YEAR 2007.—

‘‘(A) TENNESSEE.—

‘‘(i) IN GENERAL.—Only with respect to fiscal year

2007, the DSH allotment for Tennessee for such fiscal

year, notwithstanding the table set forth in paragraph

(2) or the terms of the TennCare Demonstration Project

in effect for the State, shall be the greater of—

‘‘(I) the amount that the Secretary determines

is equal to the Federal medical assistance percentage component attributable to disproportionate

share hospital payment adjustments for the demonstration year ending in 2006 that is reflected

in the budget neutrality provision of the TennCare

Demonstration Project; and

‘‘(II) $280,000,000.

‘‘(ii) LIMITATION ON AMOUNT OF PAYMENT ADJUSTMENTS ELIGIBLE FOR FEDERAL FINANCIAL PARTICIPATION.—Payment under section 1903(a) shall not be

made to Tennessee with respect to the aggregate

amount of any payment adjustments made under this

section for hospitals in the State for fiscal year 2007

that is in excess of 30 percent of the DSH allotment

for the State for such fiscal year determined pursuant

to clause (i).

‘‘(iii) STATE PLAN AMENDMENT.—The Secretary

shall permit Tennessee to submit an amendment to

its State plan under this title that describes the methodology to be used by the State to identify and make

payments to disproportionate share hospitals, including

children’s hospitals and institutions for mental diseases

or other mental health facilities. The Secretary may

not approve such plan amendment unless the methodology described in the amendment is consistent with

the requirements under this section for making payment adjustments to disproportionate share hospitals.

For purposes of demonstrating budget neutrality under

the TennCare Demonstration Project, payment adjustments made pursuant to a State plan amendment

approved in accordance with this subparagraph shall

be considered expenditures under such project.

‘‘(iv) OFFSET OF FEDERAL SHARE OF PAYMENT

ADJUSTMENTS FOR FISCAL YEAR 2007 AGAINST ESSENTIAL

ACCESS HOSPITAL SUPPLEMENTAL POOL PAYMENTS

UNDER THE TENNCARE DEMONSTRATION PROJECT.—

120 STAT. 2996 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘(I) The total amount of Essential Access Hospital supplemental pool payments that may be

made under the TennCare Demonstration Project

for fiscal year 2007 shall be reduced on a dollar

for dollar basis by the amount of any payments

made under section 1903(a) to Tennessee with

respect to payment adjustments made under this

section for hospitals in the State for such fiscal

year.

‘‘(II) The sum of the total amount of payments

made under section 1903(a) to Tennessee with

respect to payment adjustments made under this

section for hospitals in the State for fiscal year

2007 and the total amount of Essential Access

Hospital supplemental pool payments made under

the TennCare Demonstration Project for such fiscal

year shall not exceed the State’s DSH allotment

for such fiscal year established under clause (i).

‘‘(B) HAWAII.—

‘‘(i) IN GENERAL.—Only with respect to fiscal year

2007, the DSH allotment for Hawaii for such fiscal

year, notwithstanding the table set forth in paragraph

(2), shall be $10,000,000.

‘‘(ii) STATE PLAN AMENDMENT.—The Secretary shall

permit Hawaii to submit an amendment to its State

plan under this title that describes the methodology

to be used by the State to identify and make payments

to disproportionate share hospitals, including children’s

hospitals and institutions for mental diseases or other

mental health facilities. The Secretary may not approve

such plan amendment unless the methodology

described in the amendment is consistent with the

requirements under this section for making payment

adjustments to disproportionate share hospitals.’’.

SEC. 405. CERTAIN MEDICAID DRA TECHNICAL CORRECTIONS.

(a) TECHNICAL CORRECTIONS RELATING TO STATE OPTION FOR

ALTERNATIVE PREMIUMS AND COST SHARING (SECTIONS 6041

THROUGH 6043).—

(1) CLARIFICATION OF CONTINUED APPLICATION OF REGULAR

COST SHARING RULES FOR INDIVIDUALS WITH FAMILY INCOME

NOT EXCEEDING 100 PERCENT OF THE POVERTY LINE.—Section

1916A of the Social Security Act, as inserted by section 6041(a)

of the Deficit Reduction Act of 2005 and amended by sections

6042 and 6043 of such Act, is amended—

(A) in subsection (a)(1)—

(i) by inserting ‘‘but subject to paragraph (2),’’ after

‘‘1902(a)(10)(B),’’; and

(ii) by inserting ‘‘and non-emergency services furnished in a hospital emergency department for which

cost sharing may be imposed under subsection (e)’’

after ‘‘(c)’’;

(B) by redesignating paragraph (2) of subsection (a)

as paragraph (3);

(C) in subsection (a), by inserting after paragraph (1)

the following:

42 USC 1396o–1.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2997

‘‘(2) EXEMPTION FOR INDIVIDUALS WITH FAMILY INCOME NOT

EXCEEDING 100 PERCENT OF THE POVERTY LINE.— ‘‘(A) IN GENERAL.—Paragraph (1) and subsection (d)

shall not apply, and sections 1916 and 1902(a)(10)(B) shall

continue to apply, in the case of an individual whose family

income does not exceed 100 percent of the poverty line

applicable to a family of the size involved.

‘‘(B) LIMIT ON AGGREGATE COST SHARING.—To the

extent cost sharing under subsections (c) and (e) or under

section 1916 is imposed against individuals described in

subparagraph (A), the limitation under subsection

(b)(1)(B)(ii) on the total aggregate amount of cost sharing

shall apply to such cost sharing for all individuals in a

family described in subparagraph (A) in the same manner

as such limitations apply to cost sharing and families

described in subsection (b)(1)(B)(ii).’’;

(D) in subsections (c)(2)(C) and (e)(2)(C), by inserting

‘‘under subsection (a)(2)(B) or’’ after ‘‘cap on cost sharing

applied’’; and

(E) in subsection (e)(2)(A), by inserting ‘‘who is not

described in subparagraph (B)’’ after ‘‘subsection (b)(1)’’.

(2) CLARIFICATION OF TREATMENT OF NON-PREFERRED DRUG

AND NON-EMERGENCY COST-SHARING.—Such section is further

amended—

(A) in subsections (b)(1) and (b)(2), by striking ‘‘, subject

to subsections (c)(2) and (e)(2)(A)’’;

(B) in subsection (c)(1), in the matter preceding

subparagraph (A), by striking ‘‘least (or less) costly effective’’ and inserting ‘‘most (or more) cost effective’’;

(C) in subsection (c)(1)(B), by striking ‘‘otherwise be

imposed under’’ and inserting ‘‘be imposed under subsection

(a) due to the application of’’;

(D) in subsection (c)(2)(B), by striking ‘‘otherwise not

subject to cost sharing due to the application of subsection

(b)(3)(B)’’ and inserting ‘‘not subject to cost sharing under

subsection (a) due to the application of paragraph (1)(B)’’;

(E) in subsection (e)(2)(A)—

(i) by amending the heading to read as follows:

‘‘INDIVIDUALS WITH FAMILY INCOME BETWEEN 100 AND

150 PERCENT OF THE POVERTY LINE.—’’; and

(ii) by striking ‘‘under subsection (b)(1)’’ and

inserting ‘‘under subsection (b)(1)(B)(ii)’’;

(F) in subsection (e)(2)(B), by striking ‘‘who is otherwise

not subject to cost sharing under subsection (b)(3)’’ and

inserting ‘‘described in subsection (a)(2)(A) or who is not

subject to cost sharing under subsection (b)(3)(B) with

respect to non-emergency services described in paragraph

(1)’’; and

(G) in subsection (e)(2)(C), by inserting ‘‘or section

1916’’ after ‘‘subsection (a)’’.

(3) CLARIFICATION OF COST SHARING RULES APPLICABLE TO

DISABLED CHILDREN PROVIDED MEDICAL ASSISTANCE UNDER THE

ELIGIBILITY CATEGORY ADDED BY THE FAMILY OPPORTUNITY

ACT.—Such section is further amended—

(A) in subsection (a)(1), in the second sentence, by

striking ‘‘section 1916(g)’’ and inserting ‘‘subsection (g) or

(i) of section 1916’’; and

120 STAT. 2998 PUBLIC LAW 109–432—DEC. 20, 2006

(B) in subsection (b)(3)—

(i) in subparagraph (A), by adding at the end the

following:

‘‘(vi) Disabled children who are receiving medical

assistance by virtue of the application of sections

1902(a)(10)(A)(ii)(XIX) and 1902(cc).’’; and

(ii) in subparagraph (B), by adding at the end

the following:

‘‘(ix) Services furnished to disabled children who

are receiving medical assistance by virtue of the

application of sections 1902(a)(10)(A)(ii)(XIX) and

1902(cc).’’.

(4) CORRECTION OF IV–B REFERENCES.—Such section is further amended in subsection (b)(3)—

(A) in subparagraph (A)(i), by striking ‘‘aid or assistance is made available under part B of title IV to children

in foster care’’ and inserting ‘‘child welfare services are

made available under part B of title IV on the basis of

being a child in foster care’’; and

(B) in subparagraph (B)(i), by striking ‘‘aid or assistance is made available under part B of title IV to children

in foster care’’ and inserting ‘‘child welfare services are

made available under part B of title IV on the basis of

being a child in foster care or’’.

(5) NON-EMERGENCY SERVICES.—Section 1916A(e)(4)(A) of

the Social Security Act, as added by section 6043(a) of the

Deficit Reduction Act of 2005, is amended by striking ‘‘the

physician determines’’.

(6) EFFECTIVE DATE.—The amendments made by this subsection shall take effect as if included in the amendments

made by sections 6041(a) of the Deficit Reduction Act of 2005,

except that insofar as such amendments are to, or relate to,

subsection (c) or (e) of section 1916A of the Social Security

Act, such amendments shall take effect as if included in the

amendments made by section 6042 or 6043, respectively, of

the Deficit Reduction Act of 2005.

(b) CLARIFYING TREATMENT OF CERTAIN ANNUITIES (SECTION

6012).—

(1) IN GENERAL.—Section 1917(c)(1)(F)(i) of the Social Security Act (42 U.S.C. 1396p(c)(1)(F)(i)), as added by section 6012(b)

of the Deficit Reduction Act of 2005, is amended by striking

‘‘annuitant’’ and inserting ‘‘institutionalized individual’’.

(2) EFFECTIVE DATE.—The amendment made by paragraph

(1) shall be effective as if included in the enactment of section

6012 of the Deficit Reduction Act of 2005.

(c) ADDITIONAL MISCELLANEOUS TECHNICAL CORRECTIONS.—

(1) DOCUMENTATION (SECTION 6036).—

(A) IN GENERAL.—Effective as if included in the amendment made by section 6036(a)(2) of the Deficit Reduction

Act of 2005, section 1903(x) of the Social Security Act

(42 U.S.C. 1396b(x)), as inserted by such section 6036(a)(2),

is amended—

(i) in paragraph (1), by striking ‘‘(i)(23)’’ and

inserting ‘‘(i)(22)’’;

(ii) in paragraph (2)—

(I) in the matter preceding subparagraph (A),

by striking ‘‘alien’’ and inserting ‘‘individual

42 USC 1396b

note.

42 USC 1396p

note.

42 USC 1396o–1

note.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 2999

declaring to be a citizen or national of the United

States’’;

(II) by striking subparagraph (B) and inserting

the following:

‘‘(B) and is receiving—

‘‘(i) disability insurance benefits under section 223

or monthly insurance benefits under section 202 based

on such individual’s disability (as defined in section

223(d)); or

‘‘(ii) supplemental security income benefits under

title XVI;’’;

(III) in subparagraph (C)—

(aa) by striking ‘‘other’’; and

(bb) by striking ‘‘had’’ and inserting ‘‘has’’;

(IV) by redesignating subparagraph (C) as

subparagraph (D); and

(V) by inserting after subparagraph (B) the

following new subparagraph:

‘‘(C) and with respect to whom—

‘‘(i) child welfare services are made available under

part B of title IV on the basis of being a child in

foster care; or

‘‘(ii) adoption or foster care assistance is made

available under part E of title IV; or’’; and

(iii) in paragraph (3)(C)(iii), by striking ‘‘I–97’’ and

inserting ‘‘I–197’’.

(B) ASSURANCE OF STATE FOSTER CARE AGENCY

VERIFICATION OF CITIZENSHIP OR LEGAL STATUS.—

(i) STATE PLAN AMENDMENT.—Section 471(a) of the

Social Security Act (42 U.S.C. 671(a)) is amended—

(I) in paragraph (25), by striking ‘‘and’’ at the

end;

(II) in paragraph (26)(C), by striking the period

at the end and inserting ‘‘; and’’; and

(III) by adding at the end the following:

‘‘(27) provides that, with respect to any child in foster

care under the responsibility of the State under this part or

part B and without regard to whether foster care maintenance

payments are made under section 472 on behalf of the child,

the State has in effect procedures for verifying the citizenship

or immigration status of the child.’’.

(ii) INCLUSION IN REVIEWS OF CHILD AND FAMILY

SERVICES PROGRAMS.—Section 1123A(b)(2) of the Social

Security Act (42 U.S.C. 1320a–2a(b)(2)) is amended

by inserting ‘‘(which shall include determining whether

the State program is in conformity with the requirement of section 471(a)(27))’’ after ‘‘review’’.

(iii) EFFECTIVE DATE.—The amendments made by

this subparagraph shall take effect on the date that

is 6 months after the date of the enactment of this

Act.

(2) MISCELLANEOUS TECHNICAL CORRECTIONS.—

(A) Effective as if included in the enactment of the

Deficit Reduction Act of 2005 (Public Law 109–171), the

following sections of such Act are amended as follows:

(i) Section 5114(a)(2) is amended by striking ‘‘section 1842(b)(6)(F) of such Act (42 U.S.C.

42 USC 1395u

note.

42 USC 671 note.

120 STAT. 3000 PUBLIC LAW 109–432—DEC. 20, 2006

1395u(b)(6)(F))’’ and inserting ‘‘section 1842(b)(6) of

such Act (42 U.S.C. 1395u(b)(6))’’.

(ii) Section 6003(b)(2) is amended, by striking ‘‘subsection (k)’’ and inserting ‘‘subsection (k)(1)’’.

(iii) Sections 6031(b), 6032(b), and 6035(c) are each

amended by striking ‘‘section 6035(e)’’ and inserting

‘‘section 6034(e)’’.

(iv) Section 6034(b) is amended by striking ‘‘section

6033(a)’’ and inserting ‘‘section 6032(a)’’.

(v) Section 6036 is amended—

(I) in subsection (b), by striking ‘‘section

1903(z)’’ and inserting ‘‘section 1903(x)’’; and

(II) in subsection (c), by striking ‘‘(i)(23)’’ and

inserting ‘‘(i)(22)’’.

(B) Effective as if included in the amendment made

by section 6015(a)(1) of the Deficit Reduction Act of 2005,

section 1919(c)(5)(A)(i)(II) of the Social Security Act (42

U.S.C. 1396r(c)(5)(A)(i)(II)) is amended by striking ‘‘clause

(v)’’ and inserting ‘‘subparagraph (B)(v)’’.

DIVISION C—OTHER PROVISIONS

TITLE I—GULF OF MEXICO ENERGY

SECURITY

SEC. 101. SHORT TITLE.

This title may be cited as the ‘‘Gulf of Mexico Energy Security

Act of 2006’’.

SEC. 102. DEFINITIONS.

In this title:

(1) 181 AREA.—The term ‘‘181 Area’’ means the area identified in map 15, page 58, of the Proposed Final Outer Continental Shelf Oil and Gas Leasing Program for 1997–2002,

dated August 1996, of the Minerals Management Service, available in the Office of the Director of the Minerals Management

Service, excluding the area offered in OCS Lease Sale 181,

held on December 5, 2001.

(2) 181 SOUTH AREA.—The term ‘‘181 South Area’’ means

any area—

(A) located—

(i) south of the 181 Area;

(ii) west of the Military Mission Line; and

(iii) in the Central Planning Area;

(B) excluded from the Proposed Final Outer Continental Shelf Oil and Gas Leasing Program for 1997–2002,

dated August 1996, of the Minerals Management Service;

and

(C) included in the areas considered for oil and gas

leasing, as identified in map 8, page 37 of the document

entitled ‘‘Draft Proposed Program Outer Continental Shelf

Oil and Gas Leasing Program 2007–2012’’, dated February

2006.

43 USC 1331

note.

43 USC 1331

note.

Gulf of Mexico

Energy Security

Act of 2006.

42 USC 1396r

note.

Ante, p. 80.

Ante, p. 74.

Ante, p. 72.

Ante, p. 60.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3001

(3) BONUS OR ROYALTY CREDIT.—The term ‘‘bonus or royalty

credit’’ means a legal instrument or other written documentation, or an entry in an account managed by the Secretary,

that may be used in lieu of any other monetary payment

for—

(A) a bonus bid for a lease on the outer Continental

Shelf; or

(B) a royalty due on oil or gas production from any

lease located on the outer Continental Shelf.

(4) CENTRAL PLANNING AREA.—The term ‘‘Central Planning

Area’’ means the Central Gulf of Mexico Planning Area of

the outer Continental Shelf, as designated in the document

entitled ‘‘Draft Proposed Program Outer Continental Shelf Oil

and Gas Leasing Program 2007–2012’’, dated February 2006.

(5) EASTERN PLANNING AREA.—The term ‘‘Eastern Planning

Area’’ means the Eastern Gulf of Mexico Planning Area of

the outer Continental Shelf, as designated in the document

entitled ‘‘Draft Proposed Program Outer Continental Shelf Oil

and Gas Leasing Program 2007–2012’’, dated February 2006.

(6) 2002–2007 PLANNING AREA.—The term ‘‘2002–2007

planning area’’ means any area—

(A) located in—

(i) the Eastern Planning Area, as designated in

the Proposed Final Outer Continental Shelf Oil and

Gas Leasing Program 2002–2007, dated April 2002,

of the Minerals Management Service;

(ii) the Central Planning Area, as designated in

the Proposed Final Outer Continental Shelf Oil and

Gas Leasing Program 2002–2007, dated April 2002,

of the Minerals Management Service; or

(iii) the Western Planning Area, as designated in

the Proposed Final Outer Continental Shelf Oil and

Gas Leasing Program 2002–2007, dated April 2002,

of the Minerals Management Service; and

(B) not located in—

(i) an area in which no funds may be expended

to conduct offshore preleasing, leasing, and related

activities under sections 104 through 106 of the Department of the Interior, Environment, and Related Agencies Appropriations Act, 2006 (Public Law 109–54; 119

Stat. 521) (as in effect on August 2, 2005);

(ii) an area withdrawn from leasing under the

‘‘Memorandum on Withdrawal of Certain Areas of the

United States Outer Continental Shelf from Leasing

Disposition’’, from 34 Weekly Comp. Pres. Doc. 1111,

dated June 12, 1998; or

(iii) the 181 Area or 181 South Area.

(7) GULF PRODUCING STATE.—The term ‘‘Gulf producing

State’’ means each of the States of Alabama, Louisiana, Mississippi, and Texas.

(8) MILITARY MISSION LINE.—The term ‘‘Military Mission

Line’’ means the north-south line at 86°41′ W. longitude.

(9) QUALIFIED OUTER CONTINENTAL SHELF REVENUES.—

(A) IN GENERAL.—The term ‘‘qualified outer Continental Shelf revenues’’ means—

(i) in the case of each of fiscal years 2007 through

2016, all rentals, royalties, bonus bids, and other sums

120 STAT. 3002 PUBLIC LAW 109–432—DEC. 20, 2006

due and payable to the United States from leases

entered into on or after the date of enactment of this

Act for—

(I) areas in the 181 Area located in the Eastern

Planning Area; and

(II) the 181 South Area; and

(ii) in the case of fiscal year 2017 and each fiscal

year thereafter, all rentals, royalties, bonus bids, and

other sums due and payable to the United States

received on or after October 1, 2016, from leases

entered into on or after the date of enactment of this

Act for—

(I) the 181 Area;

(II) the 181 South Area; and

(III) the 2002–2007 planning area.

(B) EXCLUSIONS.—The term ‘‘qualified outer Continental Shelf revenues’’ does not include—

(i) revenues from the forfeiture of a bond or other

surety securing obligations other than royalties, civil

penalties, or royalties taken by the Secretary in-kind

and not sold; or

(ii) revenues generated from leases subject to section 8(g) of the Outer Continental Shelf Lands Act

(43 U.S.C. 1337(g)).

(10) COASTAL POLITICAL SUBDIVISION.—The term ‘‘coastal

political subdivision’’ means a political subdivision of a Gulf

producing State any part of which political subdivision is—

(A) within the coastal zone (as defined in section 304

of the Coastal Zone Management Act of 1972 (16 U.S.C.

1453)) of the Gulf producing State as of the date of enactment of this Act; and

(B) not more than 200 nautical miles from the

geographic center of any leased tract.

(11) SECRETARY.—The term ‘‘Secretary’’ means the Secretary of the Interior.

SEC. 103. OFFSHORE OIL AND GAS LEASING IN 181 AREA AND 181

SOUTH AREA OF GULF OF MEXICO.

(a) 181 AREA LEASE SALE.—Except as provided in section 104,

the Secretary shall offer the 181 Area for oil and gas leasing

pursuant to the Outer Continental Shelf Lands Act (43 U.S.C.

1331 et seq.) as soon as practicable, but not later than 1 year,

after the date of enactment of this Act.

(b) 181 SOUTH AREA LEASE SALE.—The Secretary shall offer

the 181 South Area for oil and gas leasing pursuant to the Outer

Continental Shelf Lands Act (43 U.S.C. 1331 et seq.) as soon as

practicable after the date of enactment of this Act.

(c) LEASING PROGRAM.—The 181 Area and 181 South Area

shall be offered for lease under this section notwithstanding the

omission of the 181 Area or the 181 South Area from any outer

Continental Shelf leasing program under section 18 of the Outer

Continental Shelf Lands Act (43 U.S.C. 1344).

(d) CONFORMING AMENDMENT.—Section 105 of the Department

of the Interior, Environment, and Related Agencies Appropriations

Act, 2006 (Public Law 109–54; 119 Stat. 522) is amended by

inserting ‘‘(other than the 181 South Area (as defined in section

43 USC 1331

note.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3003

102 of the Gulf of Mexico Energy Security Act of 2006))’’ after

‘‘lands located outside Sale 181’’.

SEC. 104. MORATORIUM ON OIL AND GAS LEASING IN CERTAIN AREAS

OF GULF OF MEXICO.

(a) IN GENERAL.—Effective during the period beginning on the

date of enactment of this Act and ending on June 30, 2022, the

Secretary shall not offer for leasing, preleasing, or any related

activity—

(1) any area east of the Military Mission Line in the Gulf

of Mexico;

(2) any area in the Eastern Planning Area that is within

125 miles of the coastline of the State of Florida; or

(3) any area in the Central Planning Area that is—

(A) within—

(i) the 181 Area; and

(ii) 100 miles of the coastline of the State of

Florida; or

(B)(i) outside the 181 Area;

(ii) east of the western edge of the Pensacola Official

Protraction Diagram (UTM X coordinate 1,393,920 (NAD

27 feet)); and

(iii) within 100 miles of the coastline of the State

of Florida.

(b) MILITARY MISSION LINE.—Notwithstanding subsection (a),

the United States reserves the right to designate by and through

the Secretary of Defense, with the approval of the President,

national defense areas on the outer Continental Shelf pursuant

to section 12(d) of the Outer Continental Shelf Lands Act (43

U.S.C. 1341(d)).

(c) EXCHANGE OF CERTAIN LEASES.—

(1) IN GENERAL.—The Secretary shall permit any person

that, as of the date of enactment of this Act, has entered

into an oil or gas lease with the Secretary in any area described

in paragraph (2) or (3) of subsection (a) to exchange the lease

for a bonus or royalty credit that may only be used in the

Gulf of Mexico.

(2) VALUATION OF EXISTING LEASE.—The amount of the

bonus or royalty credit for a lease to be exchanged shall be

equal to—

(A) the amount of the bonus bid; and

(B) any rental paid for the lease as of the date the

lessee notifies the Secretary of the decision to exchange

the lease.

(3) REVENUE DISTRIBUTION.—No bonus or royalty credit

may be used under this subsection in lieu of any payment

due under, or to acquire any interest in, a lease subject to

the revenue distribution provisions of section 8(g) of the Outer

Continental Shelf Lands Act (43 U.S.C. 1337(g)).

(4) REGULATIONS.—Not later than 1 year after the date

of enactment of this Act, the Secretary shall promulgate regulations that shall provide a process for—

(A) notification to the Secretary of a decision to

exchange an eligible lease;

(B) issuance of bonus or royalty credits in exchange

for relinquishment of the existing lease;

Deadline.

Effective date.

Termination

date.

43 USC 1331

note.

120 STAT. 3004 PUBLIC LAW 109–432—DEC. 20, 2006

(C) transfer of the bonus or royalty credit to any other

person; and

(D) determining the proper allocation of bonus or royalty credits to each lease interest owner.

SEC. 105. DISPOSITION OF QUALIFIED OUTER CONTINENTAL SHELF

REVENUES FROM 181 AREA, 181 SOUTH AREA, AND 2002–

2007 PLANNING AREAS OF GULF OF MEXICO.

(a) IN GENERAL.—Notwithstanding section 9 of the Outer Continental Shelf Lands Act (43 U.S.C. 1338) and subject to the other

provisions of this section, for each applicable fiscal year, the Secretary of the Treasury shall deposit—

(1) 50 percent of qualified outer Continental Shelf revenues

in the general fund of the Treasury; and

(2) 50 percent of qualified outer Continental Shelf revenues

in a special account in the Treasury from which the Secretary

shall disburse—

(A) 75 percent to Gulf producing States in accordance

with subsection (b); and

(B) 25 percent to provide financial assistance to States

in accordance with section 6 of the Land and Water Conservation Fund Act of 1965 (16 U.S.C. 460l–8), which shall

be considered income to the Land and Water Conservation

Fund for purposes of section 2 of that Act (16 U.S.C.

460l–5).

(b) ALLOCATION AMONG GULF PRODUCING STATES AND COASTAL

POLITICAL SUBDIVISIONS.—

(1) ALLOCATION AMONG GULF PRODUCING STATES FOR FISCAL

YEARS 2007 THROUGH 2016.—

(A) IN GENERAL.—Subject to subparagraph (B), effective

for each of fiscal years 2007 through 2016, the amount

made available under subsection (a)(2)(A) shall be allocated

to each Gulf producing State in amounts (based on a formula established by the Secretary by regulation) that are

inversely proportional to the respective distances between

the point on the coastline of each Gulf producing State

that is closest to the geographic center of the applicable

leased tract and the geographic center of the leased tract.

(B) MINIMUM ALLOCATION.—The amount allocated to

a Gulf producing State each fiscal year under subparagraph

(A) shall be at least 10 percent of the amounts available

under subsection (a)(2)(A).

(2) ALLOCATION AMONG GULF PRODUCING STATES FOR FISCAL

YEAR 2017 AND THEREAFTER.—

(A) IN GENERAL.—Subject to subparagraphs (B) and

(C), effective for fiscal year 2017 and each fiscal year

thereafter—

(i) the amount made available under subsection

(a)(2)(A) from any lease entered into within the 181

Area or the 181 South Area shall be allocated to each

Gulf producing State in amounts (based on a formula

established by the Secretary by regulation) that are

inversely proportional to the respective distances

between the point on the coastline of each Gulf producing State that is closest to the geographic center

of the applicable leased tract and the geographic center

of the leased tract; and

Effective dates.

Regulations.

Regulations.

Effective dates.

43 USC 1331

note.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3005

(ii) the amount made available under subsection

(a)(2)(A) from any lease entered into within the 2002–

2007 planning area shall be allocated to each Gulf

producing State in amounts that are inversely proportional to the respective distances between the point

on the coastline of each Gulf producing State that

is closest to the geographic center of each historical

lease site and the geographic center of the historical

lease site, as determined by the Secretary.

(B) MINIMUM ALLOCATION.—The amount allocated to

a Gulf producing State each fiscal year under subparagraph

(A) shall be at least 10 percent of the amounts available

under subsection (a)(2)(A).

(C) HISTORICAL LEASE SITES.—

(i) IN GENERAL.—Subject to clause (ii), for purposes

of subparagraph (A)(ii), the historical lease sites in

the 2002–2007 planning area shall include all leases

entered into by the Secretary for an area in the Gulf

of Mexico during the period beginning on October 1,

1982 (or an earlier date if practicable, as determined

by the Secretary), and ending on December 31, 2015.

(ii) ADJUSTMENT.—Effective January 1, 2022, and

every 5 years thereafter, the ending date described

in clause (i) shall be extended for an additional 5

calendar years.

(3) PAYMENTS TO COASTAL POLITICAL SUBDIVISIONS.—

(A) IN GENERAL.—The Secretary shall pay 20 percent

of the allocable share of each Gulf producing State, as

determined under paragraphs (1) and (2), to the coastal

political subdivisions of the Gulf producing State.

(B) ALLOCATION.—The amount paid by the Secretary

to coastal political subdivisions shall be allocated to each

coastal political subdivision in accordance with subparagraphs (B), (C), and (E) of section 31(b)(4) of the Outer

Continental Shelf Lands Act (43 U.S.C. 1356a(b)(4)).

(c) TIMING.—The amounts required to be deposited under paragraph (2) of subsection (a) for the applicable fiscal year shall be

made available in accordance with that paragraph during the fiscal

year immediately following the applicable fiscal year.

(d) AUTHORIZED USES.—

(1) IN GENERAL.—Subject to paragraph (2), each Gulf producing State and coastal political subdivision shall use all

amounts received under subsection (b) in accordance with all

applicable Federal and State laws, only for 1 or more of the

following purposes:

(A) Projects and activities for the purposes of coastal

protection, including conservation, coastal restoration,

hurricane protection, and infrastructure directly affected

by coastal wetland losses.

(B) Mitigation of damage to fish, wildlife, or natural

resources.

(C) Implementation of a federally-approved marine,

coastal, or comprehensive conservation management plan.

(D) Mitigation of the impact of outer Continental Shelf

activities through the funding of onshore infrastructure

projects.

Effective dates.

Termination

dates.

120 STAT. 3006 PUBLIC LAW 109–432—DEC. 20, 2006

(E) Planning assistance and the administrative costs

of complying with this section.

(2) LIMITATION.—Not more than 3 percent of amounts

received by a Gulf producing State or coastal political subdivision under subsection (b) may be used for the purposes

described in paragraph (1)(E).

(e) ADMINISTRATION.—Amounts made available under subsection (a)(2) shall—

(1) be made available, without further appropriation, in

accordance with this section;

(2) remain available until expended; and

(3) be in addition to any amounts appropriated under—

(A) the Outer Continental Shelf Lands Act (43 U.S.C.

1331 et seq.);

(B) the Land and Water Conservation Fund Act of

1965 (16 U.S.C. 460l–4 et seq.); or

(C) any other provision of law.

(f) LIMITATIONS ON AMOUNT OF DISTRIBUTED QUALIFIED OUTER

CONTINENTAL SHELF REVENUES.—

(1) IN GENERAL.—Subject to paragraph (2), the total amount

of qualified outer Continental Shelf revenues made available

under subsection (a)(2) shall not exceed $500,000,000 for each

of fiscal years 2016 through 2055.

(2) EXPENDITURES.—For the purpose of paragraph (1), for

each of fiscal years 2016 through 2055, expenditures under

subsection (a)(2) shall be net of receipts from that fiscal year

from any area in the 181 Area in the Eastern Planning Area

and the 181 South Area.

(3) PRO RATA REDUCTIONS.—If paragraph (1) limits the

amount of qualified outer Continental Shelf revenue that would

be paid under subparagraphs (A) and (B) of subsection (a)(2)—

(A) the Secretary shall reduce the amount of qualified

outer Continental Shelf revenue provided to each recipient

on a pro rata basis; and

(B) any remainder of the qualified outer Continental

Shelf revenues shall revert to the general fund of the

Treasury.

TITLE II—SURFACE MINING CONTROL

AND RECLAMATION ACT AMENDMENTS OF 2006

SEC. 200. 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. 201. 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)—

30 USC 1201

note.

Surface Mining

Control and

Reclamation Act

Amendments of

2006.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3007

(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 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).

Effective date.

Effective date.

120 STAT. 3008 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘(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. 202. 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

Effective date.

30 USC 1232

note.

30 USC 1232

note.

30 USC 1232

note.

Effective dates.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3009

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).

120 STAT. 3010 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘(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 REC- LAMATION 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

Applicability.

Tennessee.

Missouri.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3011

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 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

120 STAT. 3012 PUBLIC LAW 109–432—DEC. 20, 2006

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

Notification.

Consultation.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3013

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

120 STAT. 3014 PUBLIC LAW 109–432—DEC. 20, 2006

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

Certification.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3015

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 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 paragraphs (1) and (2) beginning in fiscal year 2008

and each fiscal year thereafter, and shall remain available

until expended.’’.

SEC. 203. 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:

120 STAT. 3016 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘(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. 204. 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. 205. 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. 206. 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

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3017

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 subparagraph (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.

Federal Register,

publication.

Public comment.

120 STAT. 3018 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘(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. 207. 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

end 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

30 USC 1244.

Grants.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3019

‘‘(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.’’.

SEC. 208. 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. 209. 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).

120 STAT. 3020 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘(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. 211. CERTAIN RELATED PERSONS AND SUCCESSORS IN INTEREST

RELIEVED OF LIABILITY IF PREMIUMS PREPAID.

(a) COMBINED BENEFIT FUND.—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,

26 USC 9704.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3021

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

120 STAT. 3022 PUBLIC LAW 109–432—DEC. 20, 2006

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—

‘‘(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

26 USC 9711.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3023

‘‘(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. 212. 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’’;

26 USC 9701

note.

26 USC 9712.

Applicability.

120 STAT. 3024 PUBLIC LAW 109–432—DEC. 20, 2006

(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’’ in the heading thereof.

(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:

26 USC 9704.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3025

‘‘(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

26 USC 9704

note.

26 USC 9706.

120 STAT. 3026 PUBLIC LAW 109–432—DEC. 20, 2006

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 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.

26 USC 9712

note.

26 USC 9712.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3027

SEC. 213. 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)).’’.

Applicability.

Penalty.

26 USC 9702.

120 STAT. 3028 PUBLIC LAW 109–432—DEC. 20, 2006

TITLE III—WHITE PINE COUNTY CONSERVATION, RECREATION, AND DEVELOPMENT

SEC. 301. AUTHORIZATION OF APPROPRIATIONS.

There are authorized to be appropriated such sums as are

necessary to carry out this title.

SEC. 302. SHORT TITLE.

This title may be cited as the ‘‘White Pine County Conservation,

Recreation, and Development Act of 2006’’.

SEC. 303. DEFINITIONS.

In this title:

(1) COUNTY.—The term ‘‘County’’ means White Pine

County, Nevada.

(2) SECRETARY.—The term ‘‘Secretary’’ means—

(A) with respect to land in the National Forest System,

the Secretary of Agriculture; and

(B) with respect to other Federal land, the Secretary

of the Interior.

(3) STATE.—The term ‘‘State’’ means the State of Nevada.

Subtitle A—Land Disposal

SEC. 311. CONVEYANCE OF WHITE PINE COUNTY, NEVADA, LAND.

(a) IN GENERAL.—Notwithstanding sections 202 and 203 of

the Federal Land Policy and Management Act of 1976 (43 U.S.C.

1712, 1713), the Secretary, in cooperation with the County, in

accordance with that Act, this subtitle, and other applicable law

and subject to valid existing rights, shall, at such time as the

parcels of Federal land become available for disposal, conduct sales

of the parcels of Federal land described in subsection (b) to qualified

bidders.

(b) DESCRIPTION OF LAND.—The parcels of Federal land referred

to in subsection (a) consist of not more than 45,000 acres of Bureau

of Land Management land in the County that—

(1) is not segregated or withdrawn on or after the date

of enactment of this Act, unless the land is withdrawn in

accordance with subsection (h); and

(2) is identified for disposal by the Bureau of Land Management through—

(A) the Ely Resource Management Plan; or

(B) a subsequent amendment to the management plan

that is undertaken with full public involvement.

(c) AVAILABILITY.—The map and any legal descriptions of the

Federal land conveyed under this section shall be on file and available for public inspection in—

(1) the Office of the Director of the Bureau of Land Management;

(2) the Office of the Nevada State Director of the Bureau

of Land Management; and

(3) the Ely Field Office of the Bureau of Land Management.

16 USC 1244

note.

16 USC 1241

note.

White Pine

County

Conservation,

Recreation, and

Development Act

of 2006.

Nevada.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3029

(d) JOINT SELECTION REQUIRED.—The Secretary and the County

shall jointly select which parcels of Federal land described in subsection (b) to offer for sale under subsection (a).

(e) COMPLIANCE WITH LOCAL PLANNING AND ZONING LAWS.—

Before a sale of Federal land under subsection (a), the County

shall submit to the Secretary a certification that qualified bidders

have agreed to comply with—

(1) County and city zoning ordinances; and

(2) any master plan for the area approved by the County.

(f) METHOD OF SALE; CONSIDERATION.—The sale of Federal

land under subsection (a) shall be—

(1) consistent with subsections (d) and (f) of section 203

of the Federal Land Management Policy Act of 1976 (43 U.S.C.

1713);

(2) unless otherwise determined by the Secretary, through

a competitive bidding process; and

(3) for not less than fair market value.

(g) RECREATION AND PUBLIC PURPOSES ACT CONVEYANCES.—

(1) IN GENERAL.—Not later than 30 days before land is

offered for sale under subsection (a), the State or County may

elect to obtain any of the land for local public purposes in

accordance with the Act of June 14, 1926 (commonly known

as the ‘‘Recreation and Public Purposes Act’’) (43 U.S.C. 869

et seq.).

(2) RETENTION.—Pursuant to an election made under paragraph (1), the Secretary shall retain the elected land for conveyance to the State or County in accordance with the Act of

June 14, 1926 (commonly known as the ‘‘Recreation and Public

Purposes Act’’) (43 U.S.C. 869 et seq.).

(h) WITHDRAWAL.—

(1) IN GENERAL.—Subject to valid existing rights and except

as provided in paragraph (2), the Federal land described in

subsection (b) is withdrawn from—

(A) all forms of entry and appropriation under the

public land laws and mining laws;

(B) location and patent under the mining laws; and

(C) operation of the mineral laws, geothermal leasing

laws, and mineral material laws.

(2) EXCEPTION.—Paragraph (1)(A) shall not apply to sales

made consistent with this section or an election by the County

or the State to obtain the land described in subsection (b)

for public purposes under the Act of June 14, 1926 (commonly

known as the ‘‘Recreation and Public Purposes Act’’) (43 U.S.C.

869 et seq.).

(i) DEADLINE FOR SALE.—

(1) IN GENERAL.—Except as provided in paragraph (2), not

later than 1 year after the date of the signing of the record

of decision authorizing the implementation of the Ely Resource

Management Plan and annually thereafter until the Federal

land described in subsection (b) is disposed of or the County

requests a postponement under paragraph (2), the Secretary

shall offer for sale the Federal land described in subsection

(b).

(2) POSTPONEMENT; EXCLUSION FROM SALE.—

(A) REQUEST BY COUNTY FOR POSTPONEMENT OR EXCLUSION.—At the request of the County, the Secretary shall

Deadline.

Certification.

120 STAT. 3030 PUBLIC LAW 109–432—DEC. 20, 2006

postpone or exclude from the sale all or a portion of the

land described in subsection (b).

(B) INDEFINITE POSTPONEMENT.—Unless specifically

requested by the County, a postponement under subparagraph (A) shall not be indefinite.

SEC. 312. DISPOSITION OF PROCEEDS.

Of the proceeds from the sale of Federal land described in

section 311(b)—

(1) 5 percent shall be paid directly to the State for use

in the general education program of the State;

(2) 10 percent shall be paid to the County for use for

fire protection, law enforcement, education, public safety,

housing, social services, transportation, and planning; and

(3) the remainder shall be deposited in a special account

in the Treasury of the United States, to be known as the

‘‘White Pine County Special Account’’ (referred to in this subtitle

as the ‘‘special account’’), and shall be available without further

appropriation to the Secretary until expended for—

(A) the reimbursement of costs incurred by the Nevada

State office and the Ely Field Office of the Bureau of

Land Management for preparing for the sale of Federal

land described in section 311(b), including the costs of

surveys and appraisals and compliance with the National

Environmental Policy Act of 1969 (42 U.S.C. 4321) and

sections 202 and 203 of the Federal Land Policy and

Management Act of 1976 (43 U.S.C. 1712, 1713);

(B) the inventory, evaluation, protection, and management of unique archaeological resources (as defined in section 3 of the Archaeological Resources Protection Act of

1979 (16 U.S.C. 470bb)) of the County;

(C) the reimbursement of costs incurred by the Department of the Interior for preparing and carrying out the

transfers of land to be held in trust by the United States

under section 361;

(D) conducting a study of routes for the Silver State

Off-Highway Vehicle Trail as required by section 355(a);

(E) developing and implementing the Silver State OffHighway Vehicle Trail management plan described in section 355(c);

(F) wilderness protection and processing wilderness

designations, including the costs of appropriate fencing,

signage, public education, and enforcement for the wilderness areas designated;

(G) if the Secretary determines necessary, developing

and implementing conservation plans for endangered or

at risk species in the County; and

(H) carrying out a study to assess non-motorized recreation opportunities on Federal land in the County.

Subtitle B—Wilderness Areas

SEC. 321. SHORT TITLE.

This subtitle may be cited as the ‘‘Pam White Wilderness Act

of 2006’’.

Pam White

Wilderness Act of

2006.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3031

SEC. 322. FINDINGS.

Congress finds that—

(1) public land in the County contains unique and spectacular natural resources, including—

(A) priceless habitat for numerous species of plants

and wildlife; and

(B) thousands of acres of land that remain in a natural

state; and

(2) continued preservation of those areas would benefit

the County and all of the United States by—

(A) ensuring the conservation of ecologically diverse

habitat;

(B) protecting prehistoric cultural resources;

(C) conserving primitive recreational resources; and

(D) protecting air and water quality.

SEC. 323. ADDITIONS TO NATIONAL WILDERNESS PRESERVATION

SYSTEM.

(a) ADDITIONS.—The following land in the State is designated

as wilderness and as components of the National Wilderness

Preservation System:

(1) MT. MORIAH WILDERNESS ADDITION.—Certain Federal

land managed by the Forest Service and the Bureau of Land

Management, comprising approximately 11,261 acres, as generally depicted on the map entitled ‘‘Eastern White Pine

County’’ and dated November 29, 2006, is incorporated in,

and shall be managed as part of, the Mt. Moriah Wilderness,

as designated by section 2(13) of the Nevada Wilderness Protection Act of 1989 (16 U.S.C. 1132 note; Public Law 101–195).

(2) MOUNT GRAFTON WILDERNESS.—Certain Federal land

managed by the Bureau of Land Management, comprising

approximately 78,754 acres, as generally depicted on the map

entitled ‘‘Southern White Pine County’’ and dated November

29, 2006, which shall be known as the ‘‘Mount Grafton Wilderness’’.

(3) SOUTH EGAN RANGE WILDERNESS.—Certain Federal land

managed by the Bureau of Land Management, comprising

approximately 67,214 acres, as generally depicted on the map

entitled ‘‘Southern White Pine County’’ and dated November

29, 2006, which shall be known as the ‘‘South Egan Range

Wilderness’’.

(4) HIGHLAND RIDGE WILDERNESS.—Certain Federal land

managed by the Bureau of Land Management and the Forest

Service, comprising approximately 68,627 acres, as generally

depicted on the map entitled ‘‘Southern White Pine County’’

and dated November 29, 2006, which shall be known as the

‘‘Highland Ridge Wilderness’’.

(5) GOVERNMENT PEAK WILDERNESS.—Certain Federal land

managed by the Bureau of Land Management, comprising

approximately 6,313 acres, as generally depicted on the map

entitled ‘‘Eastern White Pine County’’ and dated November

29, 2006, which shall be known as the ‘‘Government Peak

Wilderness’’.

(6) CURRANT MOUNTAIN WILDERNESS ADDITION.—Certain

Federal land managed by the Forest Service, comprising

approximately 10,697 acres, as generally depicted on the map

entitled ‘‘Western White Pine County’’ and dated November

16 USC 1132

note.

16 USC 1132

note.

16 USC 1132

note.

16 USC 1132

note.

16 USC 1132

note.

16 USC 1132

note.

120 STAT. 3032 PUBLIC LAW 109–432—DEC. 20, 2006

29, 2006, is incorporated in, and shall be managed as part

of, the ‘‘Currant Mountain Wilderness’’, as designated by section

2(4) of the Nevada Wilderness Protection Act of 1989 (16 U.S.C.

1132 note; Public Law 101–195).

(7) RED MOUNTAIN WILDERNESS.—Certain Federal land

managed by the Forest Service, comprising approximately

20,490 acres, as generally depicted on the map entitled

‘‘Western White Pine County’’ and dated November 29, 2006,

which shall be known as the ‘‘Red Mountain Wilderness’’.

(8) BALD MOUNTAIN WILDERNESS.—Certain Federal land

managed by the Bureau of Land Management and the Forest

Service, comprising approximately 22,366 acres, as generally

depicted on the map entitled ‘‘Western White Pine County’’

and dated November 29, 2006, which shall be known as the

‘‘Bald Mountain Wilderness’’.

(9) WHITE PINE RANGE WILDERNESS.—Certain Federal land

managed by the Forest Service, comprising approximately

40,013 acres, as generally depicted on the map entitled

‘‘Western White Pine County’’ and dated November 29, 2006,

which shall be known as the ‘‘White Pine Range Wilderness’’.

(10) SHELLBACK WILDERNESS.—Certain Federal land managed by the Forest Service, comprising approximately 36,143

acres, as generally depicted on the map entitled ‘‘Western White

Pine County’’ and dated November 29, 2006, which shall be

known as the ‘‘Shellback Wilderness’’.

(11) HIGH SCHELLS WILDERNESS.—Certain Federal land

managed by the Forest Service, comprising approximately

121,497 acres, as generally depicted on the map entitled

‘‘Eastern White Pine County’’ and dated November 29, 2006,

which shall be known as the ‘‘High Schells Wilderness’’.

(12) BECKY PEAK WILDERNESS.—Certain Federal land managed by the Bureau of Land Management, comprising approximately 18,119 acres, as generally depicted on the map entitled

‘‘Northern White Pine County’’ and dated November 29, 2006,

which shall be known as the ‘‘Becky Peak Wilderness’’.

(13) GOSHUTE CANYON WILDERNESS.—Certain Federal land

managed by the Bureau of Land Management, comprising

approximately 42,544 acres, as generally depicted on the map

entitled ‘‘Northern White Pine County’’ and dated November

29, 2006, which shall be known as the ‘‘Goshute Canyon Wilderness’’.

(14) BRISTLECONE WILDERNESS.—Certain Federal land

managed by the Bureau of Land Management, comprising

approximately 14,095 acres, as generally depicted on the map

entitled ‘‘Eastern White Pine County’’ and dated November

29, 2006, which shall be known as the ‘‘Bristlecone Wilderness’’.

(b) BOUNDARY.—The boundary of any portion of a wilderness

area designated by subsection (a) that is bordered by a road shall

be at least 100 feet from the edge of the road to allow public

access.

(c) MAP AND LEGAL DESCRIPTION.— (1) IN GENERAL.—As soon as practicable after the date

of enactment of this Act, the Secretary shall file a map and

legal description of each wilderness area designated by subsection (a) with the Committee on Energy and Natural

Resources of the Senate and the Committee on Resources of

the House of Representatives.

16 USC 1132

note.

16 USC 1132

note.

16 USC 1132

note.

16 USC 1132

note.

16 USC 1132

note.

16 USC 1132

note.

16 USC 1132

note.

16 USC 1132

note.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3033

(2) EFFECT.—Each map and legal description shall have

the same force and effect as if included in this section, except

that the Secretary may correct clerical and typographical errors

in the map or legal description.

(3) AVAILABILITY.—Each map and legal description shall

be on file and available for public inspection in the appropriate

offices of—

(A) the Bureau of Land Management;

(B) the Forest Service; and

(C) the National Park Service.

(d) WITHDRAWAL.—Subject to valid existing rights, the wilderness areas designated by subsection (a) are withdrawn from—

(1) all forms of entry, appropriation, and disposal under

the public land laws;

(2) location, entry, and patent under the mining laws;

and

(3) operation of the mineral leasing and geothermal leasing

laws.

(e) MT. MORIAH WILDERNESS BOUNDARY ADJUSTMENT.—The

boundary of the Mt. Moriah Wilderness established under section

2(13) of the Nevada Wilderness Protection Act of 1989 (16 U.S.C.

1132 note; Public Law 101–195) is adjusted to include only the

land identified as the ‘‘Mount Moriah Wilderness Area’’ and ‘‘Mount

Moriah Additions’’ on the map entitled ‘‘Eastern White Pine County’’

and dated November 29, 2006.

SEC. 324. ADMINISTRATION.

(a) MANAGEMENT.—Subject to valid existing rights, each area

designated as wilderness by this subtitle shall be administered

by the Secretary in accordance with the Wilderness Act (16 U.S.C.

1131 et seq.), except that—

(1) any reference in that Act to the effective date shall

be considered to be a reference to the date of enactment of

this Act; and

(2) any reference in that Act to the Secretary of Agriculture

shall be considered to be a reference to the Secretary of Agriculture or the Secretary of the Interior, as appropriate.

(b) LIVESTOCK.—Within the wilderness areas designated under

this subtitle that are administered by the Bureau of Land Management and the Forest Service, the grazing of livestock in areas

in which grazing is established as of the date of enactment of

this Act shall be allowed to continue—

(1) subject to such reasonable regulations, policies, and

practices that the Secretary considers necessary; and

(2) consistent with section 4(d)(4) of the Wilderness Act

(16 U.S.C. 1133(d)(4)), including the guidelines set forth in

Appendix A of House Report 101–405.

(c) INCORPORATION OF ACQUIRED LAND AND INTERESTS.—Any

land or interest in land within the boundaries of an area designated

as wilderness by this subtitle that is acquired by the United States

after the date of enactment of this Act shall be added to and

administered as part of the wilderness area within which the

acquired land or interest is located.

(d) WATER RIGHTS.—

(1) FINDINGS.—Congress finds that—

(A) the land designated as wilderness by this subtitle

is located—

120 STAT. 3034 PUBLIC LAW 109–432—DEC. 20, 2006

(i) in the semiarid region of the Great Basin; and

(ii) at the headwaters of the streams and rivers

on land with respect to which there are few if any—

(I) actual or proposed water resource facilities

located upstream; and

(II) opportunities for diversion, storage, or

other uses of water occurring outside the land

that would adversely affect the wilderness values

of the land;

(B) the land designated as wilderness by this subtitle

is generally not suitable for use or development of new

water resource facilities; and

(C) because of the unique nature of the land designated

as wilderness by this subtitle, it is possible to provide

for proper management and protection of the wilderness

and other values of land in ways different from those

used in other laws.

(2) PURPOSE.—The purpose of this section is to protect

the wilderness values of the land designated as wilderness

by this subtitle by means other than a federally reserved water

right.

(3) STATUTORY CONSTRUCTION.—Nothing in this subtitle—

(A) shall constitute or be construed to constitute either

an express or implied reservation by the United States

of any water or water rights with respect to a wilderness

designated by this subtitle;

(B) shall affect any water rights in the State (including

any water rights held by the United States) in existence

on the date of enactment of this Act;

(C) shall be construed as establishing a precedent with

regard to any future wilderness designations;

(D) shall affect the interpretation of, or any designation

made pursuant to, any other Act; or

(E) shall be construed as limiting, altering, modifying,

or amending any interstate compact or equitable apportionment decree that apportions water among and between

the State and other States.

(4) NEVADA WATER LAW.—The Secretary shall follow the

procedural and substantive requirements of State law in order

to obtain and hold any water rights not in existence on the

date of enactment of this Act with respect to the wilderness

areas designated by this subtitle.

(5) NEW PROJECTS.—

(A) DEFINITION OF WATER RESOURCE FACILITY.—In this

paragraph, the term ‘‘water resource facility’’—

(i) means irrigation and pumping facilities, reservoirs, water conservation works, aqueducts, canals,

ditches, pipelines, wells, hydropower projects, transmission and other ancillary facilities, and other water

diversion, storage, and carriage structures; and

(ii) does not include wildlife guzzlers.

(B) RESTRICTION ON NEW WATER RESOURCE FACILITIES.—Except as otherwise provided in this title, on or

after the date of enactment of this Act, neither the President nor any other officer, employee, or agent of the United

States shall fund, assist, authorize, or issue a license or

permit for the development of any new water resource

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3035

facility within a wilderness area that is wholly or partially

within the County.

SEC. 325. ADJACENT MANAGEMENT.

(a) IN GENERAL.—Congress does not intend for the designation

of wilderness in the State by this subtitle to lead to the creation

of protective perimeters or buffer zones around any such wilderness

area.

(b) NONWILDERNESS ACTIVITIES.—The fact that nonwilderness

activities or uses can be seen or heard from areas within a wilderness designated under this subtitle shall not preclude the conduct

of those activities or uses outside the boundary of the wilderness

area.

SEC. 326. MILITARY OVERFLIGHTS.

Nothing in this subtitle restricts or precludes—

(1) low-level overflights of military aircraft over the areas

designated as wilderness by this subtitle, including military

overflights that can be seen or heard within the wilderness

areas;

(2) flight testing and evaluation; or

(3) the designation or creation of new units of special

use airspace, or the establishment of military flight training

routes, over the wilderness areas.

SEC. 327. NATIVE AMERICAN CULTURAL AND RELIGIOUS USES.

Nothing in this subtitle shall be construed to diminish—

(1) the rights of any Indian tribe; or

(2) tribal rights regarding access to Federal land for tribal

activities, including spiritual, cultural, and traditional foodgathering activities.

SEC. 328. RELEASE OF WILDERNESS STUDY AREAS.

(a) FINDING.—Congress finds that, for the purposes of section

603 of the Federal Land Policy and Management Act of 1976 (43

U.S.C. 1782), the Bureau of Land Management land has been

adequately studied for wilderness designation in any portion of

the wilderness study areas or instant study areas—

(1) not designated as wilderness by section 323(a),

excluding the portion of the Goshute Canyon Wilderness Study

Area located outside of the County; and

(2) depicted as released on the maps entitled—

(A) ‘‘Eastern White Pine County’’ and dated November

29, 2006;

(B) ‘‘Northern White Pine County’’ and dated November

29, 2006;

(C) ‘‘Southern White Pine County’’ and dated November

29, 2006; and

(D) ‘‘Western White Pine County’’ and dated November

29, 2006.

(b) RELEASE.— (1) IN GENERAL.—Any public land described in subsection

(a) that is not designated as wilderness by this subtitle—

(A) is no longer subject to section 603(c) of the Federal

Land Policy and Management Act of 1976 (43 U.S.C.

1782(c));

(B) shall be managed in accordance with—

120 STAT. 3036 PUBLIC LAW 109–432—DEC. 20, 2006

(i) land management plans adopted under section

202 of that Act (43 U.S.C. 1712); and

(ii) cooperative conservation agreements in existence on the date of enactment of this Act; and

(C) shall be subject to the Endangered Species Act

of 1973 (16 U.S.C. 1531 et seq.).

(2) EXCEPTION.—The requirements described in paragraph

(1) shall not apply to the portion of the Goshute Canyon Wilderness Study Area located outside of the County.

SEC. 329. WILDLIFE MANAGEMENT.

(a) IN GENERAL.—In accordance with section 4(d)(7) of the

Wilderness Act (16 U.S.C. 1133(d)(7)), nothing in this subtitle affects

the jurisdiction of the State with respect to fish and wildlife management, including the regulation of hunting, fishing, and trapping,

in the wilderness areas designated by this subtitle.

(b) MANAGEMENT ACTIVITIES.—In furtherance of the purposes

and principles of the Wilderness Act (16 U.S.C. 1131 et seq.),

the Secretary may conduct such management activities as are necessary to maintain or restore fish and wildlife populations and

habitats in the wilderness areas designated by this subtitle if those

activities are conducted—

(1) consistent with relevant wilderness management plans;

and

(2) in accordance with—

(A) the Wilderness Act (16 U.S.C. 1131 et seq.); and

(B) appropriate policies such as those set forth in

Appendix B of House Report 101–405, including the occasional and temporary use of motorized vehicles if the use,

as determined by the Secretary, would promote healthy,

viable, and more naturally distributed wildlife populations

that would enhance wilderness values and accomplish those

tasks with the minimal impact necessary to reasonably

accomplish those tasks.

(c) EXISTING ACTIVITIES.—Consistent with section 4(d)(1) of the

Wilderness Act (16 U.S.C. 1133(d)(1)) and in accordance with appropriate policies such as those set forth in Appendix B of House

Report 101–405, the State may continue to use aircraft, including

helicopters, to survey, capture, transplant, monitor, and provide

water for wildlife populations, including bighorn sheep, and feral

stock, feral horses, and feral burros.

(d) WILDLIFE WATER DEVELOPMENT PROJECTS.—Subject to subsection (f), the Secretary shall authorize structures and facilities,

including existing structures and facilities, for wildlife water

development projects, including guzzlers, in the wilderness areas

designated by this subtitle if—

(1) the structures and facilities will, as determined by

the Secretary, enhance wilderness values by promoting healthy,

viable, and more naturally distributed wildlife populations; and

(2) the visual impacts of the structures and facilities on

the wilderness areas can reasonably be minimized.

(e) HUNTING, FISHING, AND TRAPPING.—

(1) IN GENERAL.—The Secretary may designate by regulation areas in which, and establish periods during which, for

reasons of public safety, administration, or compliance with

applicable laws, no hunting, fishing, or trapping will be permitted in the wilderness areas designated by this subtitle.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3037

(2) CONSULTATION.—Except in emergencies, the Secretary

shall consult with the appropriate State agency before promulgating regulations under paragraph (1).

(f) COOPERATIVE AGREEMENT.— (1) IN GENERAL.—The State (including a designee of the

State) may conduct wildlife management activities in the

wilderness areas designated by this subtitle—

(A) in accordance with the terms and conditions specified in the cooperative agreement between the Secretary

and the State, entitled ‘‘Memorandum of Understanding

between the Bureau of Land Management and the Nevada

Department of Wildlife Supplement No. 9,’’ and signed

November and December 2003, including any amendments

to the cooperative agreement agreed to by the Secretary

and the State; and

(B) subject to all applicable laws and regulations.

(2) REFERENCES.—

(A) CLARK COUNTY.—For purposes of this subsection,

any references to Clark County in the cooperative agreement described in paragraph (1)(A) shall be considered

to be references to White Pine County, Nevada.

(B) BUREAU OF LAND MANAGEMENT.—For purposes of

this subsection, any references to the Bureau of Land

Management in the cooperative agreement described in

paragraph (1)(A) shall also be considered to be references

to the Forest Service.

SEC. 330. WILDFIRE, INSECT, AND DISEASE MANAGEMENT.

Consistent with section 4(d)(1) of the Wilderness Act (16 U.S.C.

1133(d)(1)), the Secretary may take such measures as may be

necessary in the control of fire, insects, and diseases, including

coordination with a State or local agency, as the Secretary deems

appropriate.

SEC. 331. CLIMATOLOGICAL DATA COLLECTION.

If the Secretary determines that hydrologic, meteorologic, or

climatological collection devices are appropriate to further the scientific, educational, and conservation purposes of the wilderness

areas designated by this subtitle, nothing in this subtitle precludes

the installation and maintenance of the collection devices within

the wilderness areas.

Subtitle C—Transfers of Administrative

Jurisdiction

SEC. 341. TRANSFER TO THE UNITED STATES FISH AND WILDLIFE

SERVICE.

(a) IN GENERAL.—Administrative jurisdiction over the land

described in subsection (b) is transferred from the Bureau of Land

Management to the United States Fish and Wildlife Service for

inclusion in the Ruby Lake National Wildlife Refuge.

(b) DESCRIPTION OF LAND.—The parcel of land referred to in

subsection (a) is approximately 645 acres of land administered

by the Bureau of Land Management and identified on the map

entitled ‘‘Ruby Lake Land Transfer’’ and dated July 10, 2006, as

‘‘Lands to be transferred to the Fish and Wildlife Service’’.

120 STAT. 3038 PUBLIC LAW 109–432—DEC. 20, 2006

SEC. 342. TRANSFER TO THE BUREAU OF LAND MANAGEMENT.

(a) IN GENERAL.—Subject to subsection (c), administrative jurisdiction over the parcels of land described in subsection (b) is transferred from the Forest Service to the Bureau of Land Management.

(b) DESCRIPTION OF LAND.—The parcels of land referred to

in subsection (a) are—

(1) the land administered by the Forest Service and identified on the map entitled ‘‘Southern White Pine County’’ and

dated November 29, 2006, as ‘‘Withdrawal Area’’;

(2) the land administered by the Forest Service and identified on the map entitled ‘‘Southern White Pine County’’ and

dated November 29, 2006, as ‘‘Highland Ridge Wilderness’’;

and

(3) all other Federal land administered by the Forest

Service that is located adjacent to the Highland Ridge Wilderness.

(c) CONTINUATION OF COOPERATIVE AGREEMENTS.—Any existing

Forest Service cooperative agreement or permit in effect on the

date of enactment of this Act relating to a parcel of land to which

administrative jurisdiction is transferred by subsection (a) shall

be continued by the Bureau of Land Management unless there

is reasonable cause to terminate the agreement or permit, as determined by the Secretary.

(d) WITHDRAWAL.—Subject to valid existing rights, all Federal

land within the Withdrawal Area is withdrawn from all forms

of—

(1) entry, appropriation, or disposal under the public land

laws;

(2) location, entry, and patent under the mining laws;

and

(3) operation of the mineral laws, geothermal leasing laws,

and mineral materials laws.

(e) MOTORIZED AND MECHANICAL VEHICLES.—Use of motorized

and mechanical vehicles in the withdrawal area designated by

this subtitle shall be permitted only on roads and trails designated

for their use, unless the use of those vehicles is needed—

(1) for administrative purposes; or

(2) to respond to an emergency.

SEC. 343. TRANSFER TO THE FOREST SERVICE.

(a) IN GENERAL.—Subject to subsection (c), administrative jurisdiction over the parcels of land described in subsection (b) is transferred from the Bureau of Land Management to the Forest Service.

(b) DESCRIPTION OF LAND.—The parcels of land referred to

in subsection (a) are the approximately 5,799 acres of land administered by the Bureau of Land Management and identified on the

map entitled ‘‘Western White Pine County’’, dated November 29,

2006, as the BLM Public Land Transfer to the US Forest Service.

(c) CONTINUATION OF COOPERATIVE AGREEMENTS.—Any existing

Bureau of Land Management cooperative agreement or permit in

effect on the date of enactment of this Act relating to a parcel

of land to which administrative jurisdiction is transferred by subsection (a) shall be continued by the Forest Service unless there

is reasonable cause to terminate the agreement or permit, as determined by the Secretary.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3039

SEC. 344. AVAILABILITY OF MAP AND LEGAL DESCRIPTIONS.

The maps of the land transferred by this subtitle shall be

on file and available for public inspection in the appropriate offices

of—

(1) the Bureau of Land Management;

(2) the Forest Service;

(3) the National Park Service; and

(4) the United States Fish and Wildlife Service.

Subtitle D—Public Conveyances

SEC. 351. CONVEYANCE TO THE STATE OF NEVADA.

(a) CONVEYANCE.—Notwithstanding section 202 of the Federal

Land Policy and Management Act of 1976 (43 U.S.C. 1712), the

Secretary shall convey to the State, subject to valid existing rights,

for no consideration, all right, title, and interest of the United

States in and to the parcels of land described in subsection (b)

if the State and the County enter into a written agreement supporting the conveyance.

(b) DESCRIPTION OF LAND.—The parcels of land referred to

in subsection (a) are—

(1) the approximately 6,281 acres of Bureau of Land

Management land identified as ‘‘Steptoe Valley Wildlife

Management Area Expansion Proposal’’ on the map entitled

‘‘Ely, Nevada Area’’ and dated November 29, 2006;

(2) the approximately 658 acres of Bureau of Land Management land identified as ‘‘Ward Charcoal Ovens Expansion’’

on the map entitled ‘‘Ely, Nevada Area’’ and dated November

29, 2006; and

(3) the approximately 2,960 acres of Forest Service identified as ‘‘Cave Lake State Park Expansion’’ on the map entitled

‘‘Ely, Nevada Area’’ and dated November 29, 2006.

(c) COSTS.—Any costs relating to a conveyance under subsection

(a), including costs for surveys and other administrative costs, shall

be paid by the State.

(d) USE OF LAND.— (1) IN GENERAL.—Any parcel of land conveyed to the State

under subsection (a) shall be used only for—

(A) the conservation of wildlife or natural resources;

or

(B) a public park.

(2) FACILITIES.—Any facility on a parcel of land conveyed

under subsection (a) shall be constructed and managed in a

manner consistent with the uses described in paragraph (1).

(e) REVERSION.—If a parcel of land conveyed under subsection

(a) is used in a manner that is inconsistent with the uses described

in subsection (d), the parcel of land shall, at the discretion of

the Secretary, revert to the United States.

SEC. 352. CONVEYANCE TO WHITE PINE COUNTY, NEVADA.

(a) IN GENERAL.—Notwithstanding section 202 of the Federal

Land Policy and Management Act of 1976 (43 U.S.C. 1712), the

Secretary shall convey to the County, without consideration, all

right, title, and interest of the United States in and to the parcels

of land described in subsection (b).

Contracts.

120 STAT. 3040 PUBLIC LAW 109–432—DEC. 20, 2006

(b) DESCRIPTION OF LAND.—The parcels of land referred to

in subsection (a) are—

(1) the approximately 1,551 acres of land identified on

the map entitled ‘‘Ely, Nevada Area’’, dated November 29,

2006, as the Airport Expansion; and

(2) the approximately 202 acres of land identified on the

map entitled ‘‘Ely, Nevada Area’’, dated November 29, 2006,

as the Industrial Park Expansion.

(c) AUTHORIZED USES.— (1) AIRPORT EXPANSION.—The parcel of land described in

subsection (b)(1) shall be used by the County to expand the

Ely Airport.

(2) INDUSTRIAL PARK EXPANSION.—The parcel of land

described in subsection (b)(2) shall be used by the County

to expand the White Pine County Industrial Park.

(3) USE OF CERTAIN LAND FOR NONRESIDENTIAL DEVELOP- MENT.— (A) IN GENERAL.—After conveyance to the County of

the land described in subsection (b), the County may sell,

lease, or otherwise convey any portion of the land conveyed

for purposes of nonresidential development relating to the

authorized uses described in paragraphs (1) and (2).

(B) METHOD OF SALE.—The sale, lease, or conveyance

of land under subparagraph (A) shall be—

(i) through a competitive bidding process; and

(ii) for not less than fair market value.

(C) DISPOSITION OF PROCEEDS.—The gross proceeds

from the sale, lease, or conveyance of land under subparagraph (A) shall be distributed in accordance with section

312.

(d) REVERSION.—If a parcel of land conveyed under subsection

(a) is used in a manner that is inconsistent with the use described

for the parcel in paragraph (1), (2), or (3) of subsection (c), the

parcel of land shall, at the discretion of the Secretary, revert to

the United States.

Subtitle E—Silver State Off-Highway

Vehicle Trail

SEC. 355. SILVER STATE OFF-HIGHWAY VEHICLE TRAIL.

(a) STUDY.— (1) IN GENERAL.—Not later than 3 years after the date

of enactment of this Act, the Secretary shall complete a study

of routes (with emphasis on roads and trails in existence on

the date of enactment of this Act) in accordance with the

National Environmental Policy Act of 1969 (42 U.S.C. 4321

et seq.) for the Silver State Off-Highway Vehicle Trail (referred

to in this section as the ‘‘Trail’’).

(2) PREFERRED ROUTE.—Based on the study conducted

under paragraph (1), the Secretary, in consultation with the

State, the County, and any interested persons, shall identify

the preferred route for the Trail.

(b) DESIGNATION OF TRAIL.—

(1) IN GENERAL.—Subject to paragraph (2), not later than

90 days after the date on which the study is completed under

subsection (a), the Secretary shall designate the Trail.

Deadline.

Deadline.

16 USC 1244

note.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3041

(2) LIMITATIONS.—The Secretary shall designate the Trail

only if the Secretary—

(A) determines that the route of the Trail would not

have significant negative impacts on wildlife, natural or

cultural resources, or traditional uses; and

(B) ensures that the Trail designation—

(i) is an effort to extend the Silver State OffHighway Vehicle Trail designated under section 401(b)

of the Lincoln County Conservation, Recreation, and

Development Act of 2004 (16 U.S.C. 1244 note; Public

Law 108–424); and

(ii) is limited to—

(I) 1 route that generally runs in a northsouth direction; and

(II) 1 potential spur running west.

(c) MANAGEMENT.— (1) IN GENERAL.—The Secretary shall manage the Trail

in a manner that—

(A) is consistent with any motorized and mechanized

uses of the Trail that are authorized on the date of enactment of this Act under applicable Federal and State laws

(including regulations);

(B) ensures the safety of the individuals who use the

Trail; and

(C) does not damage sensitive wildlife habitat, natural,

or cultural resources.

(2) MANAGEMENT PLAN.—

(A) IN GENERAL.—Not later than 2 years after the

date of designation of the Trail, the Secretary, in consultation with the State, the County, and any other interested

persons, shall complete a management plan for the Trail.

(B) COMPONENTS.—The management plan shall—

(i) describe the appropriate uses and management

of the Trail;

(ii) authorize the use of motorized and mechanized

vehicles on the Trail; and

(iii) describe actions carried out to periodically

evaluate and manage the appropriate levels of use

and location of the Trail to minimize environmental

impacts and prevent damage to cultural resources from

the use of the Trail.

(3) MONITORING AND EVALUATION.—

(A) ANNUAL ASSESSMENT.—The Secretary shall

annually assess—

(i) the effects of the use of off-highway vehicles

on the Trail to minimize environmental impacts and

prevent damage to cultural resources from the use

of the Trail; and

(ii) in consultation with the Nevada Department

of Wildlife, the effects of the Trail on wildlife and

wildlife habitat to minimize environmental impacts

from the use of the Trail.

(B) CLOSURE.—The Secretary, in consultation with the

State and the County and subject to subparagraph (C),

may temporarily close or permanently reroute a portion

of the Trail if the Secretary determines that—

(i) the Trail is having an adverse impact on—

Deadline.

120 STAT. 3042 PUBLIC LAW 109–432—DEC. 20, 2006

(I) wildlife habitats;

(II) natural resources;

(III) cultural resources; or

(IV) traditional uses;

(ii) the Trail threatens public safety;

(iii) closure of the Trail is necessary to repair

damage to the Trail; or

(iv) closure of the Trail is necessary to repair

resource damage.

(C) REROUTING.—Any portion of the Trail that is

temporarily closed may be permanently rerouted along

existing roads and trails on public land open to motorized

use if the Secretary determines that rerouting the portion

of the Trail would not significantly increase or decrease

the length of the Trail.

(D) NOTICE.—The Secretary shall provide information

to the public with respect to any routes on the Trail that

are closed under subparagraph (B), including through the

provision of appropriate signage along the Trail.

(4) NOTICE OF OPEN ROUTES.—The Secretary shall ensure

that visitors to the Trail have access to adequate notice relating

to the routes on the Trail that are open through—

(A) the provision of appropriate signage along the Trail;

and

(B) the distribution of maps, safety education materials, and any other information that the Secretary determines to be appropriate.

(d) NO EFFECT ON NON-FEDERAL LAND AND INTERESTS IN

LAND.—Nothing in this section affects the ownership or management of, or other rights relating to, non-Federal land or interests

in non-Federal land.

Subtitle F—Transfer of Land to Be Held in

Trust for the Ely Shoshone Tribe.

SEC. 361. TRANSFER OF LAND TO BE HELD IN TRUST FOR THE ELY

SHOSHONE TRIBE.

(a) IN GENERAL.—Subject to valid existing rights, all right,

title, and interest of the United States in and to the land described

in subsection (b)—

(1) shall be held in trust by the United States for the

benefit of the Ely Shoshone Tribe (referred to in this section

as the ‘‘Tribe’’); and

(2) shall be part of the reservation of the Tribe.

(b) DESCRIPTION OF LAND.—The land referred to in subsection

(a) consists of parcels 1, 2, 3, and 4, totaling the approximately

3,526 acres of land that are identified on—

(1) the Ely, Nevada Area map dated November 29, 2006;

and

(2) the Eastern White Pine County map dated November

29, 2006, as the ‘‘Ely Shoshone Expansion’’.

(c) SURVEY.—Not later than 180 days after the date of enactment of this Act, the Bureau of Land Management shall complete

a survey of the boundary lines to establish the boundaries of the

trust land.

(d) CONDITIONS.—

Deadline.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3043

(1) GAMING.—Land taken into trust under subsection (a)

shall not be—

(A) considered to have been taken into trust for gaming

(as that term is used in the Indian Gaming Regulatory

Act (25 U.S.C. 2701 et seq.)); and

(B) used for gaming.

(2) TRUST LAND FOR CEREMONIAL USE.—With respect to

the use of the land identified on the map as ‘‘Ely Shoshone

Expansion’’ and marked as ‘‘3’’, the Tribe—

(A) shall limit the use of the surface of the land to

traditional and customary uses and stewardship conservation for the benefit of the Tribe; and

(B) shall not permit any permanent residential or recreational development on, or commercial use of, the surface

of the land, including commercial development or gaming.

(3) THINNING; LANDSCAPE RESTORATION.—With respect to

land taken into trust under subsection (a), the Forest Service

and the Bureau of Land Management may, in consultation

and coordination with the Tribe, carry out any thinning and

other landscape restoration work on the trust land that is

beneficial to the Tribe and the Forest Service or the Bureau

of Land Management.

Subtitle G—Eastern Nevada Landscape

Restoration Project.

SEC. 371. FINDINGS; PURPOSES.

(a) FINDINGS.—Congress finds that—

(1) there is an increasing threat of wildfire in the Great

Basin;

(2) those wildfires—

(A) endanger homes and communities;

(B) damage or destroy watersheds and soils; and

(C) pose a serious threat to the habitat of threatened

and endangered species;

(3) forest land and rangeland in the Great Basin are

degraded as a direct consequence of land management practices

(including practices to control and prevent wildfires) that disrupt the occurrence of frequent low-intensity fires that have

periodically removed flammable undergrowth; and

(4) additional scientific information is needed in the Great

Basin for—

(A) the design, implementation, and adaptation of landscape-scale restoration treatments; and

(B) the improvement of wildfire management technology and practices.

(b) PURPOSES.—The purposes of this subtitle are to—

(1) support the Great Basin Restoration Initiative through

the implementation of the Eastern Nevada Landscape Restoration Project; and

(2) ensure resilient and healthy ecosystems in the Great

Basin by restoring native plant communities and natural

mosaics on the landscape that function within the parameters

of natural fire regimes.

120 STAT. 3044 PUBLIC LAW 109–432—DEC. 20, 2006

SEC. 372. DEFINITIONS.

In this subtitle:

(1) INITIATIVE.—The term ‘‘Initiative’’ means the Great

Basin Restoration Initiative.

(2) PROJECT.—The term ‘‘Project’’ means the Eastern

Nevada Landscape Restoration Project authorized under section

373(a).

(3) SECRETARIES.—The term ‘‘Secretaries’’ means the Secretary of Agriculture and the Secretary of the Interior.

(4) STATE.—The term ‘‘State’’ means the State of Nevada.

SEC. 373. RESTORATION PROJECT.

(a) IN GENERAL.—In accordance with all applicable Federal

laws, the Secretaries shall carry out the Eastern Nevada Landscape

Restoration Project to—

(1) implement the Initiative; and

(2) restore native rangelands and native woodland

(including riparian and aspen communities) in White Pine and

Lincoln Counties in the State.

(b) GRANTS; COOPERATIVE AGREEMENT.—In carrying out the

Project—

(1) the Secretaries may make grants to the Eastern Nevada

Landscape Coalition, the Great Basin Institute, and other entities for the study and restoration of rangeland and other land

in the Great Basin—

(A) to assist in—

(i) reducing hazardous fuels; and

(ii) restoring native rangeland and woodland; and

(B) for other related purposes; and

(2) notwithstanding sections 6301 through 6308, of title

31, United States Code, the Director of the Bureau of Land

Management and the Chief of the Forest Service may enter

into an agreement with the Eastern Nevada Landscape Coalition, the Great Basin Institute, and other entities to provide

for the conduct of scientific analyses, hazardous fuels and

mechanical treatments, and related work.

(c) RESEARCH FACILITY.—The Secretaries may conduct a feasibility study on the potential establishment of an interagency science

center, including a research facility and experimental rangeland

in the eastern portion of the State.

(d) FUNDING.—Section 4(e)(3)(A) of the Southern Nevada Public

Land Management Act of 1998 (Public Law 105–263; 112 Stat.

2346; 116 Stat. 2007; 118 Stat. 2414) is amended—

(1) by redesignating clause (viii) as clause (ix); and

(2) by inserting after clause (vii) the following:

‘‘(viii) to carry out the Eastern Nevada Landscape

Restoration Project in White Pine County, Nevada and

Lincoln County, Nevada; and’’.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3045

Subtitle H—Amendments to the Southern

Nevada Public Land Management Act of

1998

SEC. 381. FINDINGS.

Section 2(a)(3) of the Southern Nevada Public Land Management Act of 1998 (Public Law 105–263; 112 Stat. 2343) is amended

by inserting ‘‘the Sloan Canyon National Conservation Area,’’ before

‘‘and the Spring Mountains’’.

SEC. 382. AVAILABILITY OF SPECIAL ACCOUNT.

Section 4(e) of the Southern Nevada Public Land Management

Act of 1998 (Public Law 105–263; 112 Stat. 2346; 116 Stat. 2007;

117 Stat. 1317; 118 Stat. 2414) is amended—

(1) in paragraph (3)—

(A) in subparagraph (A)—

(i) by striking ‘‘may be expended’’ and inserting

‘‘shall be expended’’;

(ii) in clause (ii)—

(I) by inserting ‘‘, the Great Basin National

Park,’’ after ‘‘the Red Rock Canyon National Conservation Area’’;

(II) by inserting ‘‘and the Forest Service’’ after

‘‘the Bureau of Land Management’’; and

(III) by striking ‘‘Clark and Lincoln Counties’’

and inserting ‘‘Clark, Lincoln, and White Pine

Counties’’;

(iii) in clause (iii), by inserting ‘‘and implementation’’ before ‘‘of a multispecies habitat’’;

(iv) in clause (iv), by striking ‘‘Clark and Lincoln

Counties,’’ and inserting ‘‘Clark, Lincoln, and White

Pine Counties and Washoe County (subject to paragraph (4)),’’;

(v) in clause (v), by striking ‘‘Clark and Lincoln

Counties’’ and inserting ‘‘Clark, Lincoln, and White

Pine Counties’’;

(vi) in clause (vii)—

(I) by striking ‘‘for development’’ and inserting

‘‘development’’; and

(II) by striking ‘‘and’’ at the end;

(vii) by redesignating clauses (viii) and (ix) (as

amended by section 373(d)) as clauses (x) and (xi),

respectively; and

(viii) by inserting after clause (vii) the following:

‘‘(viii) reimbursement of any costs incurred by the

Bureau of Land Management to clear debris from and

protect land that is—

‘‘(I) located in the disposal boundary described

in subsection (a); and

‘‘(II) reserved for affordable housing;

‘‘(ix) development and implementation of comprehensive, cost-effective, multijurisdictional hazardous fuels reduction and wildfire prevention plans

(including sustainable biomass and biofuels energy

development and production activities) for the Lake

120 STAT. 3046 PUBLIC LAW 109–432—DEC. 20, 2006

Tahoe Basin (to be developed in conjunction with the

Tahoe Regional Planning Agency), the Carson Range

in Douglas and Washoe Counties and Carson City in

the State, and the Spring Mountains in the State,

that are—

‘‘(I) subject to approval by the Secretary; and

‘‘(II) not more than 10 years in duration;’’;

and

(B) by inserting after subparagraph (C) the following:

‘‘(D) TRANSFER REQUIREMENT.—Subject to such terms

and conditions as the Secretary may prescribe, and notwithstanding any other provision of law—

‘‘(i) for amounts that have been authorized for

expenditure under subparagraph (A)(iv) but not transferred as of the date of enactment of this subparagraph,

the Secretary shall, not later than 60 days after a

request for funds from the applicable unit of local

government or regional governmental entity, transfer

to the applicable unit of local government or regional

governmental entity the amount authorized for the

expenditure; and

‘‘(ii) for expenditures authorized under subparagraph (A)(iv) that are approved by the Secretary, the

Secretary shall, not later than 60 days after a request

for funds from the applicable unit of local government

or regional governmental entity, transfer to the

applicable unit of local government or regional governmental entity the amount approved for expenditure.’’;

and

(2) by adding at the end the following:

‘‘(4) LIMITATION FOR WASHOE COUNTY.—Until December 31,

2011, Washoe County shall be eligible to nominate for expenditure amounts to acquire land (not to exceed 250 acres) and

develop 1 regional park and natural area.’’.

Subtitle I—Amendments to the Lincoln

County Conservation, Recreation, and

Development Act of 2004

SEC. 391. DISPOSITION OF PROCEEDS.

Section 103(b)(2) of the Lincoln County Conservation, Recreation, and Development Act of 2004 (Public Law 108–424; 118

Stat. 2405) is amended by inserting ‘‘education, planning,’’ after

‘‘social services,’’.

Subtitle J—All American Canal Projects

SEC. 395. ALL AMERICAN CANAL LINING PROJECT.

(a) DUTIES OF THE SECRETARY.—Notwithstanding any other

provision of law, upon the date of enactment of this Act, the Secretary shall, without delay, carry out the All American Canal Lining

Project identified—

(1) as the preferred alternative in the record of decision

for that project, dated July 29, 1994; and

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3047

(2) in the allocation agreement allocating water from the

All American Canal Lining Project, entered into as of October

10, 2003.

(b) DUTIES OF COMMISSIONER OF RECLAMATION.— (1) IN GENERAL.—Subject to paragraph (2), if a State conducts a review or study of the implications of the All American

Canal Lining Project as carried out under subsection (a), upon

request from the Governor of the State, the Commissioner

of Reclamation shall cooperate with the State, to the extent

practicable, in carrying out the review or study.

(2) RESTRICTION OF DELAY.—A review or study conducted

by a State under paragraph (1) shall not delay the carrying

out by the Secretary of the All American Canal Lining Project.

SEC. 396. REGULATED STORAGE WATER FACILITY.

(a) CONSTRUCTION, OPERATION, AND MAINTENANCE OF

FACILITY.—Notwithstanding any other provision of law, upon the

date of enactment of this Act, the Secretary shall, without delay,

pursuant to the Act of January 1, 1927 (44 Stat. 1010, chapter

47) (commonly known as the ‘‘River and Harbor Act of 1927’’),

as amended, design and provide for the construction, operation,

and maintenance of a regulated water storage facility (including

all incidental works that are reasonably necessary to operate the

storage facility) to provide additional storage capacity to reduce

nonstorable flows on the Colorado River below Parker Dam.

(b) LOCATION OF FACILITY.—The storage facility (including all

incidental works) described in subsection (a) shall be located at

or near the All American Canal.

SEC. 397. APPLICATION OF LAW.

The Treaty between the United States of America and Mexico

relating to the utilization of waters of the Colorado and Tijuana

Rivers and of the Rio Grande, and supplementary protocol signed

November 14, 1944, signed at Washington February 3, 1944 (59

Stat. 1219) is the exclusive authority for identifying, considering,

analyzing, or addressing impacts occurring outside the boundary

of the United States of works constructed, acquired, or used within

the territorial limits of the United States.

TITLE IV—OTHER PROVISIONS

SEC. 401. TOBACCO PERSONAL USE QUANTITY EXCEPTION TO NOT

APPLY TO DELIVERY SALES.

(a) DEFINITIONS.—Section 801 of the Tariff Act of 1930 (19

U.S.C. 1681) is amended by adding at the end the following:

‘‘(3) DELIVERY SALE.—The term ‘delivery sale’ means any

sale of cigarettes or a smokeless tobacco product to a consumer

if—

‘‘(A) the consumer submits the order for such sale

by means of a telephone or other method of voice transmission, the mail, or the Internet or other online service,

or the seller is otherwise not in the physical presence

of the buyer when the request for purchase or order is

made; or

‘‘(B) the cigarettes or smokeless tobacco product is

delivered by use of a common carrier, private delivery

service, or the mail, or the seller is not in the physical

Mexico.

120 STAT. 3048 PUBLIC LAW 109–432—DEC. 20, 2006

presence of the buyer when the buyer obtains personal

possession of the delivered cigarettes or smokeless tobacco

product.’’.

(b) INAPPLICABILITY OF EXEMPTIONS FROM REQUIREMENTS FOR

ENTRY OF CERTAIN CIGARETTES AND SMOKELESS TOBACCO PROD- UCTS.—Section 802(b)(1) of the Tariff Act of 1930 (19 U.S.C.

1681a(b)(1)) is amended by adding at the end the following new

sentence: ‘‘The preceding sentence shall not apply to any cigarettes

or smokeless tobacco products sold in connection with a delivery

sale.’’.

(c) STATE ACCESS TO CUSTOMS CERTIFICATIONS.—Section 802

of the Tariff Act of 1930 (19 U.S.C. 1681a) is amended by adding

at the end the following new subsection:

‘‘(d) STATE ACCESS TO CUSTOMS CERTIFICATIONS.—A State,

through its Attorney General, shall be entitled to obtain copies

of any certification required under subsection (c) directly—

‘‘(1) upon request to the agency of the United States responsible for collecting such certification; or

‘‘(2) upon request to the importer, manufacturer, or authorized official of such importer or manufacturer.’’.

(d) ENFORCEMENT PROVISIONS.—Section 803(b) of the Tariff

Act of 1930 (19 U.S.C. 1681b(b)) is amended—

(1) in the first sentence, by inserting before the period

at the end the following: ‘‘, or to any State in which such

tobacco product, cigarette papers, or tube is found’’; and

(2) in the second sentence, by inserting ‘‘, or to any State,’’

after ‘‘the United States’’.

(e) INCLUSION OF SMOKELESS TOBACCO.—

(1) Sections 802 and 803(a) of the Tariff Act of 1930 (19

U.S.C. 1681a and 1681b(a)) (other than the last sentence of

section 802(b)(1), as added by subsection (b) of this section)

are further amended by inserting ‘‘or smokeless tobacco products’’ after ‘‘cigarettes’’ each place it appears.

(2) Section 802 of such Act is further amended—

(A) in subsection (a)—

(i) in paragraph (1), by inserting ‘‘or section 4

of the Comprehensive Smokeless Tobacco Health Education Act of 1986 (15 U.S.C. 4403), as the case may

be’’ after ‘‘section 7 of the Federal Cigarette Labeling

and Advertising Act (15 U.S.C. 1335a)’’;

(ii) in paragraph (2), by inserting ‘‘or section 3

of the Comprehensive Smokeless Tobacco Health Education Act of 1986 (15 U.S.C. 4402), as the case may

be,’’ after ‘‘section 4 of the Federal Cigarette Labeling

and Advertising Act (15 U.S.C. 1333)’’; and

(iii) in paragraph (3), by inserting ‘‘or section 3(d)

of the Comprehensive Smokeless Tobacco Health Education Act of 1986 (15 U.S.C. 4402(d)), as the case

may be’’ after ‘‘section 4(c) of the Federal Cigarette

Labeling and Advertising Act (15 U.S.C. 1333(c))’’;

(B) in subsection (b)—

(i) in the heading of paragraph (1), by inserting

‘‘OR SMOKELESS TOBACCO PRODUCTS’’ after ‘‘CIGARETTES’’; and

(ii) in the heading of paragraphs (2) and (3), by

inserting ‘‘OR SMOKELESS TOBACCO PRODUCTS’’ after ‘‘CIGARETTES’’; and

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3049

(C) in subsection (c)—

(i) in the heading, by inserting ‘‘OR SMOKELESS

TOBACCO PRODUCT’’ after ‘‘CIGARETTE’’;

(ii) in paragraph (1), by inserting ‘‘or section 4

of the Comprehensive Smokeless Tobacco Health Education Act of 1986 (15 U.S.C. 4403), as the case may

be’’ after ‘‘section 7 of the Federal Cigarette Labeling

and Advertising Act (15 U.S.C. 1335a)’’;

(iii) in paragraph (2)(A), by inserting ‘‘or section

3 of the Comprehensive Smokeless Tobacco Health

Education Act of 1986 (15 U.S.C. 4402), as the case

may be,’’ after ‘‘section 4 of the Federal Cigarette

Labeling and Advertising Act (15 U.S.C. 1333)’’; and

(iv) in paragraph (2)(B), by inserting ‘‘or section

3(d) of the Comprehensive Smokeless Tobacco Health

Education Act of 1986 (15 U.S.C. 4402(d)), as the case

may be’’ after ‘‘section 4(c) of the Federal Cigarette

Labeling and Advertising Act (15 U.S.C. 1333(c))’’.

(3) Section 803(b) of such Act, as amended by subsection

(d)(1) of this section, is further amended by inserting ‘‘, or

any smokeless tobacco product,’’ after ‘‘or tube’’ the first place

it appears.

(4)(A) The heading of title VIII of such Act is amended

by inserting ‘‘AND SMOKELESS TOBACCO PRODUCTS’’ after ‘‘CIGARETTES’’.

(B) The heading of section 802 of such Act is amended

by inserting ‘‘AND SMOKELESS TOBACCO PRODUCTS’’ after

‘‘CIGARETTES’’.

(f) APPLICATION OF CIVIL PENALTIES TO RELANDINGS OF

TOBACCO PRODUCTS SOLD IN A DELIVERY SALE.—

(1) IN GENERAL.—Section 5761 of the Internal Revenue

Code of 1986 (relating to civil penalties) is amended by redesignating subsections (d) and (e) as subsections (e) and (f), respectively, and inserting after subsection (c) the following new

subsection:

‘‘(d) PERSONAL USE QUANTITIES.—

‘‘(1) IN GENERAL.—No quantity of tobacco products other

than the quantity referred to in paragraph (2) may be relanded

or received as a personal use quantity.

‘‘(2) EXCEPTION FOR PERSONAL USE QUANTITY.—Subsection

(c) and section 5754 shall not apply to any person who relands

or receives tobacco products in the quantity allowed entry free

of tax and duty under chapter 98 of the Harmonized Tariff

Schedule of the United States, and such person may voluntarily

relinquish to the Secretary at the time of entry any excess

of such quantity without incurring the penalty under subsection

(c).

‘‘(3) SPECIAL RULE FOR DELIVERY SALES.—

‘‘(A) IN GENERAL.—Paragraph (2) shall not apply to

any tobacco product sold in connection with a delivery

sale.

‘‘(B) DELIVERY SALE.—For purposes of subparagraph

(A), the term ‘delivery sale’ means any sale of a tobacco

product to a consumer if—

‘‘(i) the consumer submits the order for such sale

by means of a telephone or other method of voice

transmission, the mail, or the Internet or other online

26 USC 5761.

120 STAT. 3050 PUBLIC LAW 109–432—DEC. 20, 2006

service, or the seller is otherwise not in the physical

presence of the buyer when the request for purchase

or order is made, or

‘‘(ii) the tobacco product is delivered by use of

a common carrier, private delivery service, or the mail,

or the seller is not in the physical presence of the

buyer when the buyer obtains personal possession of

the tobacco product.’’.

(2) CONFORMING AMENDMENTS.— (A) Subsection (c) of section 5761 of such Code is

amended by striking the last two sentences.

(B) Paragraph (1) of section 5754(c) of such Code is

amended by striking ‘‘section 5761(c)’’ and inserting ‘‘section 5761(d)’’.

(g) EFFECTIVE DATE.—The amendments made by this section

shall apply with respect to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after the date

of the enactment of this Act.

SEC. 402. ETHANOL TARIFF SCHEDULE.

Headings 9901.00.50 and 9901.00.52 of the Harmonized Tariff

Schedule of the United States are each amended in the effective

period column by striking ‘‘10/1/2007’’ each place it appears and

inserting ‘‘1/1/2009’’.

SEC. 403. WITHDRAWAL OF CERTAIN FEDERAL LAND AND INTERESTS

IN CERTAIN FEDERAL LAND FROM LOCATION, ENTRY,

AND PATENT UNDER THE MINING LAWS AND DISPOSITION UNDER THE MINERAL AND GEOTHERMAL LEASING

LAWS.

(a) DEFINITIONS.—In this section:

(1) BUREAU OF LAND MANAGEMENT LAND.—The term

‘‘Bureau of Land Management land’’ means the Bureau of Land

Management land and any federally-owned minerals located

south of the Blackfeet Indian Reservation and east of the Lewis

and Clark National Forest to the eastern edge of R. 8 W.,

beginning in T. 29 N. down to and including T. 19 N. and

all of T. 18 N., R. 7 W.

(2) ELIGIBLE FEDERAL LAND.—The term ‘‘eligible Federal

land’’ means the Bureau of Land Management land and the

Forest Service land, as generally depicted on the map.

(3) FOREST SERVICE LAND.—The term ‘‘Forest Service land’’

means—

(A) the Forest Service land and any federally-owned

minerals located in the Rocky Mountain Division of the

Lewis and Clark National Forest, including the approximately 356,111 acres of land made unavailable for leasing

by the August 28, 1997, Record of Decision for the Lewis

and Clark National Forest Oil and Gas Leasing Environmental Impact Statement and that is located from T. 31

N. to T. 16 N. and R. 13 W. to R. 7 W.; and

(B) the Forest Service land and any federally-owned

minerals located within the Badger Two Medicine area

of the Flathead National Forest, including—

(i) the land located in T. 29 N. from the western

edge of R. 16 W. to the eastern edge of R. 13 W.;

and

19 USC 1681

note.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3051

(ii) the land located in T. 28 N., Rs. 13 and 14

W.

(4) MAP.—The term ‘‘map’’ means the map entitled ‘‘Rocky

Mountain Front Mineral Withdrawal Area’’ and dated

December 31, 2006.

(b) WITHDRAWAL.— (1) IN GENERAL.—Subject to valid existing rights, the

eligible Federal land (including any interest in the eligible

Federal land) is withdrawn from—

(A) all forms of location, entry, and patent under the

mining laws; and

(B) disposition under all laws relating to mineral and

geothermal leasing.

(2) AVAILABILITY OF MAP.—The map shall be on file and

available for inspection in the Office of the Chief of the Forest

Service.

(c) TAX INCENTIVE FOR SALE OF EXISTING MINERAL AND GEOTHERMAL RIGHTS TO TAX-EXEMPT ENTITIES.—

(1) EXCLUSION.—For purposes of the Internal Revenue Code

of 1986, gross income shall not include 25 percent of the qualifying gain from a conservation sale of a qualifying mineral

or geothermal interest.

(2) QUALIFYING GAIN.—For purposes of this subsection, the

term ‘‘qualifying gain’’ means any gain which would be recognized as long-term capital gain under such Code.

(3) CONSERVATION SALE.—For purposes of this subsection,

the term ‘‘conservation sale’’ means a sale which meets the

following requirements:

(A) TRANSFEREE IS AN ELIGIBLE ENTITY.—The transferee of the qualifying mineral or geothermal interest is

an eligible entity.

(B) QUALIFYING LETTER OF INTENT REQUIRED.—At the

time of the sale, such transferee provides the taxpayer

with a qualifying letter of intent.

(C) NONAPPLICATION TO CERTAIN SALES.—The sale is

not made pursuant to an order of condemnation or eminent

domain.

(4) QUALIFYING MINERAL OR GEOTHERMAL INTEREST.—For

purposes of this subsection—

(A) IN GENERAL.—The term ‘‘qualifying mineral or geothermal interest’’ means an interest in any mineral or

geothermal deposit located on eligible Federal land which

constitutes a taxpayer’s entire interest in such deposit.

(B) ENTIRE INTEREST.—For purposes of subparagraph

(A)—

(i) an interest in any mineral or geothermal deposit

is not a taxpayer’s entire interest if such interest in

such mineral or geothermal deposit was divided in

order to avoid the requirements of such subparagraph

or section 170(f)(3)(A) of such Code, and

(ii) a taxpayer’s entire interest in such deposit

does not fail to satisfy such subparagraph solely

because the taxpayer has retained an interest in other

deposits, even if the other deposits are contiguous with

such certain deposit and were acquired by the taxpayer

along with such certain deposit in a single conveyance.

(5) OTHER DEFINITIONS.—For purposes of this subsection—

120 STAT. 3052 PUBLIC LAW 109–432—DEC. 20, 2006

(A) ELIGIBLE ENTITY.—The term ‘‘eligible entity’’

means—

(i) a governmental unit referred to in section

170(c)(1) of such Code, or an agency or department

thereof operated primarily for 1 or more of the conservation purposes specified in clause (i), (ii), or (iii)

of section 170(h)(4)(A) of such Code, or

(ii) an entity which is—

(I) described in section 170(b)(1)(A)(vi) or section 170(h)(3)(B) of such Code, and

(II) organized and at all times operated primarily for 1 or more of the conservation purposes

specified in clause (i), (ii), or (iii) of section

170(h)(4)(A) of such Code.

(B) QUALIFYING LETTER OF INTENT.—The term ‘‘qualifying letter of intent’’ means a written letter of intent

which includes the following statement: ‘‘The transferee’s

intent is that this acquisition will serve 1 or more of

the conservation purposes specified in clause (i), (ii), or

(iii) of section 170(h)(4)(A) of the Internal Revenue Code

of 1986, that the transferee’s use of the deposits so acquired

will be consistent with section 170(h)(5) of such Code, and

that the use of the deposits will continue to be consistent

with such section, even if ownership or possession of such

deposits is subsequently transferred to another person.’’.

(6) TAX ON SUBSEQUENT TRANSFERS.—

(A) IN GENERAL.—A tax is hereby imposed on any

subsequent transfer by an eligible entity of ownership or

possession, whether by sale, exchange, or lease, of an

interest acquired directly or indirectly in—

(i) a conservation sale described in paragraph (1),

or

(ii) a transfer described in clause (i), (ii), or (iii)

of subparagraph (D).

(B) AMOUNT OF TAX.—The amount of tax imposed by

subparagraph (A) on any transfer shall be equal to the

sum of—

(i) 20 percent of the fair market value (determined

at the time of the transfer) of the interest the ownership or possession of which is transferred, plus

(ii) the product of—

(I) the highest rate of tax specified in section

11 of such Code, times

(II) any gain or income realized by the transferor as a result of the transfer.

(C) LIABILITY.—The tax imposed by subparagraph (A)

shall be paid by the transferor.

(D) RELIEF FROM LIABILITY.—The person (otherwise

liable for any tax imposed by subparagraph (A)) shall be

relieved of liability for the tax imposed by subparagraph

(A) with respect to any transfer if—

(i) the transferee is an eligible entity which provides such person, at the time of transfer, a qualifying

letter of intent,

(ii) in any case where the transferee is not an

eligible entity, it is established to the satisfaction of

the Secretary of the Treasury, that the transfer of

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3053

ownership or possession, as the case may be, will be

consistent with section 170(h)(5) of such Code, and

the transferee provides such person, at the time of

transfer, a qualifying letter of intent, or

(iii) tax has previously been paid under this paragraph as a result of a prior transfer of ownership

or possession of the same interest.

(E) ADMINISTRATIVE PROVISIONS.—For purposes of subtitle F of such Code, the taxes imposed by this paragraph

shall be treated as excise taxes with respect to which

the deficiency procedures of such subtitle apply.

(7) REPORTING.—The Secretary of the Treasury may require

such reporting as may be necessary or appropriate to further

the purpose under this subsection that any conservation use

be in perpetuity.

(d) EFFECTIVE DATES.— (1) MORATORIUM.—Subsection (b) shall take effect on the

date of the enactment of this Act.

(2) TAX INCENTIVE.—Subsection (c) shall apply to sales

occurring on or after the date of the enactment of this Act.

SEC. 404. CONTINUING ELIGIBILITY FOR CERTAIN STUDENTS UNDER

DISTRICT OF COLUMBIA SCHOOL CHOICE PROGRAM.

(a) IN GENERAL.—Section 307(a)(4) of the DC School Choice

Incentive Act of 2003 (sec. 38–1851.06(a)(4), D.C. Official Code)

is amended by striking ‘‘200 percent’’ and inserting the following:

‘‘200 percent (or, in the case of an eligible student whose first

year of participation in the program is an academic year ending

in June 2005 or June 2006 and whose second or succeeding year

is an academic year ending on or before June 2009, 300 percent)’’.

(b) EFFECTIVE DATE.—The amendment made by subsection (a)

shall take effect as if included in the enactment of the DC School

Choice Incentive Act of 2003.

SEC. 405. STUDY ON ESTABLISHING UNIFORM NATIONAL DATABASE

ON ELDER ABUSE.

(a) STUDY.—

(1) IN GENERAL.—The Secretary of Health and Human

Services, in consultation with the Attorney General, shall conduct a study on establishing a uniform national database on

elder abuse.

(2) ISSUES STUDIED.—The study conducted under paragraph

(1) may consider the following:

(A) Current methodologies used for collecting data on

elder abuse, including a determination of the shortcomings,

strengths, and commonalities of existing data collection

efforts and reporting forms, and how a uniform national

database would capitalize on such efforts.

(B) The process by which uniform national standards

for reporting on elder abuse could be implemented,

including the identification and involvement of necessary

stakeholders, financial resources needed, timelines, and the

treatment of existing standards with respect to elder abuse.

(C) Potential conflicts in Federal, State, and local laws,

and enforcement and jurisdictional issues that could occur

as a result of the creation of a uniform national database

on elder abuse.

120 STAT. 3054 PUBLIC LAW 109–432—DEC. 20, 2006

(D) The scope, purpose, and variability of existing

definitions used by Federal, State, and local agencies with

respect to elder abuse.

(3) DURATION.—The study conducted under paragraph (1)

shall be conducted for a period not to exceed 2 years.

(b) REPORT.—Not later than 180 days after the completion

of the study conducted under subsection (a)(1), the Secretary of

Health and Human Services shall submit a report to the Committee

on Finance of the Senate and the Committee on Ways and Means

of the House of Representatives containing the findings of the

study, together with recommendations on how to implement a uniform national database on elder abuse.

(c) AUTHORIZATION.—There are authorized to be appropriated to carry out this section, $500,000 for each of fiscal years 2007

and 2008.

SEC. 406. TEMPORARY DUTY REDUCTIONS FOR CERTAIN COTTON

SHIRTING FABRIC.

(a) CERTAIN COTTON SHIRTING FABRICS.—

(1) IN GENERAL.—Subchapter II of chapter 99 of the Harmonized Tariff Schedule of the United States is amended by

inserting in numerical sequence the following new headings:

‘‘ 9902.52.08 Woven fabrics of cotton, of a type

described in subheading 5208.21,

of average yarn number exceeding

135 metric, other than fabrics provided for in headings 9902.52.20

through 9902.52.31, certified by

the importer to be suitable for use

in men’s and boys’ shirts, the foregoing imported by or for the benefit of a manufacturer of men’s and

boys’ shirts under the terms of

U.S. Notes 18 and 19 of this subchapter. ............................................ Free No change No change On or before

12/31/2009

9902.52.09 Woven fabrics of cotton, of a type

described in subheading 5208.22,

of average yarn number exceeding

135 metric, other than fabrics provided for in headings 9902.52.20

through 9902.52.31, certified by

the importer to be suitable for use

in men’s and boys’ shirts, the foregoing imported by or for the benefit of a manufacturer of men’s and

boys’ shirts under the terms of

U.S. Notes 18 and 19 of this subchapter. ............................................ Free No change No change On or before

12/31/2009

9902.52.10 Woven fabrics of cotton, of a type

described in subheading 5208.29,

of average yarn number exceeding

135 metric, other than fabrics provided for in headings 9902.52.20

through 9902.52.31, certified by

the importer to be suitable for use

in men’s and boys’ shirts, the foregoing imported by or for the benefit of a manufacturer of men’s and

boys’ shirts under the terms of

U.S. Notes 18 and 19 of this subchapter. ............................................ Free No change No change On or before

12/31/2009

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3055

9902.52.11 Woven fabrics of cotton, of a type

described in subheading 5208.31,

of average yarn number exceeding

135 metric, other than fabrics provided for in headings 9902.52.20

through 9902.52.31, certified by

the importer to be suitable for use

in men’s and boys’ shirts, the foregoing imported by or for the benefit of a manufacturer of men’s and

boys’ shirts under the terms of

U.S. Notes 18 and 19 of this subchapter. ............................................ Free No change No change On or before

12/31/2009

9902.52.12 Woven fabrics of cotton, of a type

described in subheading 5208.32,

of average yarn number exceeding

135 metric, other than fabrics provided for in headings 9902.52.20

through 9902.52.31, certified by

the importer to be suitable for use

in men’s and boys’ shirts, the foregoing imported by or for the benefit of a manufacturer of men’s and

boys’ shirts under the terms of

U.S. Notes 18 and 19 of this subchapter. ............................................ Free No change No change On or before

12/31/2009

9902.52.13 Woven fabrics of cotton, of a type

described in subheading 5208.39,

of average yarn number exceeding

135 metric, other than fabrics provided for in headings 9902.52.20

through 9902.52.31, certified by

the importer to be suitable for use

in men’s and boys’ shirts, the foregoing imported by or for the benefit of a manufacturer of men’s and

boys’ shirts under the terms of

U.S. Notes 18 and 19 of this subchapter. ............................................ Free No change No change On or before

12/31/2009

9902.52.14 Woven fabrics of cotton, of a type

described in subheading 5208.41,

of average yarn number exceeding

135 metric, other than fabrics provided for in headings 9902.52.20

through 9902.52.31, certified by

the importer to be suitable for use

in men’s and boys’ shirts, the foregoing imported by or for the benefit of a manufacturer of men’s and

boys’ shirts under the terms of

U.S. Notes 18 and 19 of this subchapter. ............................................ Free No change No change On or before

12/31/2009

9902.52.15 Woven fabrics of cotton, of a type

described in subheading 5208.42,

of average yarn number exceeding

135 metric, other than fabrics provided for in headings 9902.52.20

through 9902.52.31, certified by

the importer to be suitable for use

in men’s and boys’ shirts, the foregoing imported by or for the benefit of a manufacturer of men’s and

boys’ shirts under the terms of

U.S. Notes 18 and 19 of this subchapter. ............................................ Free No change No change On or before

12/31/2009

120 STAT. 3056 PUBLIC LAW 109–432—DEC. 20, 2006

9902.52.16 Woven fabrics of cotton, of a type

described in subheading 5208.49,

of average yarn number exceeding

135 metric, other than fabrics provided for in headings 9902.52.20

through 9902.52.31, certified by

the importer to be suitable for use

in men’s and boys’ shirts, the foregoing imported by or for the benefit of a manufacturer of men’s and

boys’ shirts under the terms of

U.S. Notes 18 and 19 of this subchapter. ............................................ Free No change No change On or before

12/31/2009

9902.52.17 Woven fabrics of cotton, of a type

described in subheading 5208.51,

of average yarn number exceeding

135 metric, other than fabrics provided for in headings 9902.52.20

through 9902.52.31, certified by

the importer to be suitable for use

in men’s and boys’ shirts, the foregoing imported by or for the benefit of a manufacturer of men’s and

boys’ shirts under the terms of

U.S. Notes 18 and 19 of this subchapter. ............................................ Free No change No change On or before

12/31/2009

9902.52.18 Woven fabrics of cotton, of a type

described in subheading 5208.52,

of average yarn number exceeding

135 metric, other than fabrics provided for in headings 9902.52.20

through 9902.52.31, certified by

the importer to be suitable for use

in men’s and boys’ shirts, the foregoing imported by or for the benefit of a manufacturer of men’s and

boys’ shirts under the terms of

U.S. Notes 18 and 19 of this subchapter. ............................................ Free No change No change On or before

12/31/2009

9902.52.19 Woven fabrics of cotton, of a type

described in subheading 5208.59,

of average yarn number exceeding

135 metric, other than fabrics provided for in headings 9902.52.20

through 9902.52.31, certified by

the importer to be suitable for use

in men’s and boys’ shirts, the foregoing imported by or for the benefit of a manufacturer of men’s and

boys’ shirts under the terms of

U.S. Notes 18 and 19 of this subchapter. ............................................ Free No change No change On or before

12/31/2009

9902.52.20 Woven fabrics of cotton of a type

described in subheading 5208.21,

of average yarn number exceeding

135 metric, certified by the importer to be wholly of pima cotton

grown in the United States and to

be suitable for use in men’s and

boys’ shirts, the foregoing imported

by or for the benefit of a manufacturer of men’s and boys’ shirts

under the terms of U.S. Note 18 of

this subchapter. ............................... Free No change No change On or before

12/31/2009

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3057

9902.52.21 Woven fabrics of cotton of a type

described in subheading 5208.22,

of average yarn number exceeding

135 metric, certified by the importer to be wholly of pima cotton

grown in the United States and to

be suitable for use in men’s and

boys’ shirts, the foregoing imported

by or for the benefit of a manufacturer of men’s and boys’ shirts

under the terms of U.S. Note 18 of

this subchapter. ............................... Free No change No change On or before

12/31/2009

9902.52.22 Woven fabrics of cotton of a type

described in subheading 5208.29,

of average yarn number exceeding

135 metric, certified by the importer to be wholly of pima cotton

grown in the United States and to

be suitable for use in men’s and

boys’ shirts, the foregoing imported

by or for the benefit of a manufacturer of men’s and boys’ shirts

under the terms of U.S. Note 18 of

this subchapter. ............................... Free No change No change On or before

12/31/2009

9902.52.23 Woven fabrics of cotton of a type

described in subheading 5208.31,

of average yarn number exceeding

135 metric, certified by the importer to be wholly of pima cotton

grown in the United States and to

be suitable for use in men’s and

boys’ shirts, the foregoing imported

by or for the benefit of a manufacturer of men’s and boys’ shirts

under the terms of U.S. Note 18 of

this subchapter. ............................... Free No change No change On or before

12/31/2009

9902.52.24 Woven fabrics of cotton of a type

described in subheading 5208.32,

of average yarn number exceeding

135 metric, certified by the importer to be wholly of pima cotton

grown in the United States and to

be suitable for use in men’s and

boys’ shirts, the foregoing imported

by or for the benefit of a manufacturer of men’s and boys’ shirts

under the terms of U.S. Note 18 of

this subchapter. ............................... Free No change No change On or before

12/31/2009

9902.52.25 Woven fabrics of cotton of a type

described in subheading 5208.39,

of average yarn number exceeding

135 metric, certified by the importer to be wholly of pima cotton

grown in the United States and to

be suitable for use in men’s and

boys’ shirts, the foregoing imported

by or for the benefit of a manufacturer of men’s and boys’ shirts

under the terms of U.S. Note 18 of

this subchapter. ............................... Free No change No change On or before

12/31/2009

120 STAT. 3058 PUBLIC LAW 109–432—DEC. 20, 2006

9902.52.26 Woven fabrics of cotton of a type

described in subheading 5208.41,

of average yarn number exceeding

135 metric, certified by the importer to be wholly of pima cotton

grown in the United States and to

be suitable for use in men’s and

boys’ shirts, the foregoing imported

by or for the benefit of a manufacturer of men’s and boys’ shirts

under the terms of U.S. Note 18 of

this subchapter. ............................... Free No change No change On or before

12/31/2009

9902.52.27 Woven fabrics of cotton of a type

described in subheading 5208.42,

of average yarn number exceeding

135 metric, certified by the importer to be wholly of pima cotton

grown in the United States and to

be suitable for use in men’s and

boys’ shirts, the foregoing imported

by or for the benefit of a manufacturer of men’s and boys’ shirts

under the terms of U.S. Note 18 of

this subchapter. ............................... Free No change No change On or before

12/31/2009

9902.52.28 Woven fabrics of cotton of a type

described in subheading 5208.49,

of average yarn number exceeding

135 metric, certified by the importer to be wholly of pima cotton

grown in the United States and to

be suitable for use in men’s and

boys’ shirts, the foregoing imported

by or for the benefit of a manufacturer of men’s and boys’ shirts

under the terms of U.S. Note 18 of

this subchapter. ............................... Free No change No change On or before

12/31/2009

9902.52.29 Woven fabrics of cotton of a type

described in subheading 5208.51,

of average yarn number exceeding

135 metric, certified by the importer to be wholly of pima cotton

grown in the United States and to

be suitable for use in men’s and

boys’ shirts, the foregoing imported

by or for the benefit of a manufacturer of men’s and boys’ shirts

under the terms of U.S. Note 18 of

this subchapter. ............................... Free No change No change On or before

12/31/2009

9902.52.30 Woven fabrics of cotton of a type

described in subheading 5208.52,

of average yarn number exceeding

135 metric, certified by the importer to be wholly of pima cotton

grown in the United States and to

be suitable for use in men’s and

boys’ shirts, the foregoing imported

by or for the benefit of a manufacturer of men’s and boys’ shirts

under the terms of U.S. Note 18 of

this subchapter. ............................... Free No change No change On or before

12/31/2009

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3059

9902.52.31 Woven fabrics of cotton of a type

described in subheading 5208.59,

of average yarn number exceeding

135 metric, certified by the importer to be wholly of pima cotton

grown in the United States and to

be suitable for use in men’s and

boys’ shirts, the foregoing imported

by or for the benefit of a manufacturer of men’s and boys’ shirts

under the terms of U.S. Note 18 of

this subchapter. ............................... Free No change No change On or before

12/31/2009 ’’.

(2) DEFINITIONS AND LIMITATION ON QUANTITY OF

IMPORTS.—The U.S. Notes to subchapter II of chapter 99 of

the Harmonized Tariff Schedule of the United States are

amended by adding at the end the following:

‘‘18. For purposes of headings 9902.52.08 through 9902.52.31,

the term ‘manufacturer’ means a person or entity that cuts and

sews men’s and boys’ shirts in the United States.

‘‘19. The aggregate quantity of fabrics entered under headings

9902.52.08 through 9902.52.19 from January 1 to December 31

of each year, inclusive, by or on behalf of each manufacturer of

men’s and boys’ shirts shall be limited to 85 percent of the total

square meter equivalents of all imported woven fabrics of cotton

containing 85 percent or more by weight of cotton used by such

manufacturer in cutting and sewing men’s and boys’ cotton shirts

in the United States and purchased by such manufacturer during

calendar year 2000.’’.

(b) DETERMINATION OF TARIFF-RATE QUOTAS.—

(1) AUTHORITY TO ISSUE LICENSES AND LICENSE USE.—In

order to implement the limitation on the quantity of cotton

woven fabrics that may be entered under headings 9902.52.08

through 9902.52.19 of the Harmonized Tariff Schedule of the

United States, as required by U.S. Note 19 to subchapter II

of chapter 99 of such Schedule, the Secretary of Commerce

shall issue licenses to eligible manufacturers under such

headings 9902.52.08 through 9902.52.19, specifying the restrictions under each such license on the quantity of cotton woven

fabrics that may be entered each year by or on behalf of

the manufacturer. A licensee may assign the authority (in

whole or in part) under the license to import fabric under

headings 9902.52.08 through 9902.52.19 of such Schedule.

(2) LICENSES UNDER U.S. NOTE 19.—For purposes of U.S.

Note 19 to subchapter II of chapter 99 of the Harmonized

Tariff Schedule of the United States, the Secretary of Commerce

shall issue a license to a manufacturer within 60 days after

the manufacturer files with the Secretary of Commerce an

application containing a notarized affidavit from an officer of

the manufacturer that the manufacturer is eligible to receive

a license and stating the quantity of imported woven fabrics

of cotton containing 85 percent or more by weight of cotton

purchased during calendar year 2000 for use in the cutting

and sewing men’s and boys’ shirts in the United States.

(3) AFFIDAVITS.—For purposes of an affidavit described in

this subsection, the date of purchase shall be—

(A) the invoice date if the manufacturer is not the

importer of record; and

Deadline.

120 STAT. 3060 PUBLIC LAW 109–432—DEC. 20, 2006

(B) the date of entry if the manufacturer is the

importer of record.

SEC. 407. COTTON TRUST FUND.

(a) ESTABLISHMENT OF TRUST FUND.—There is established in

the Treasury of the United States a trust fund to be known as

the ‘‘Pima Cotton Trust Fund’’ (in this section referred to as the

‘‘Trust Fund’’), consisting of such amounts as may be transferred

to the Trust Fund under subsection (b).

(b) TRANSFER OF AMOUNTS.—

(1) IN GENERAL.—Beginning October 1, 2006, the Secretary

of the Treasury shall transfer to the Trust Fund, from the

general fund of the Treasury, amounts determined by the Secretary of the Treasury to be equivalent to the amounts received

in the general fund that are attributable to duties received

since January 1, 1994, on articles under subheadings

5208.21.60, 5208.22.80, 5208.29.80, 5208.31.80, 5208.32.50,

5208.39.80, 5208.41.80, 5208.42.50, 5208.49.80, 5208.51.80,

5208.52.50, and 5208.59.80 of the Harmonized Tariff Schedule

of the United States, subject to the limitation in paragraph

(2).

(2) LIMITATION.—The Secretary may not transfer more than

$16,000,000 to the Trust Fund in any fiscal year, and may

not transfer any amount beginning on or after October 1, 2008.

(c) DISTRIBUTION OF FUNDS.—From amounts in the Trust Fund,

the Commissioner of the Bureau of Customs and Border Protection

shall make the following payments annually beginning in fiscal

year 2007:

(1) 25 percent of the amounts in the Trust Fund shall

be paid annually to a nationally recognized association established for the promotion of pima cotton grown in the United

States for the use in textile and apparel goods.

(2) 25 percent of the amounts in the Trust Fund shall

be paid annually to yarn spinners of pima cotton grown in

the United States, and shall be allocated to each spinner in

an amount that bears the same ratio as—

(A) the spinner’s production of ring spun cotton yarns,

measuring less than 83.33 decitex (exceeding 120 metric

number) from pima cotton grown in the United States

in single and plied form during the period January 1,

1998, through December 31, 2003 (as evidenced by an

affidavit provided by the spinner) bears to—

(B) the production of the yarns described in subparagraph (A) during the period January 1, 1998, through

December 31, 2003, for all spinners who qualify under

this paragraph.

(3) 50 percent of the amounts in the Trust Fund shall

be paid annually to those manufacturers who cut and sew

cotton shirts in the United States who certify that they used

imported cotton fabric during the period January 1, 1998,

through July 1, 2003, and shall be allocated to each such

manufacturer in an amount that bears the same ratio as—

(A) the dollar value (excluding duty, shipping, and

related costs) of imported woven cotton shirting fabric of

80s or higher count and 2-ply in warp purchased by the

manufacturer during calendar year 2002 (as evidenced by

Effective date.

Effective date.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3061

an affidavit from the manufacturer that meets the requirements of subsection (d)) used in the manufacturing of men’s

and boys’ cotton shirts, bears to—

(B) the dollar value (excluding duty, shipping, and

related costs) of the fabric described in subparagraph (A)

purchased during calendar year 2002 by all manufacturers

who qualify under this paragraph.

(d) AFFIDAVIT OF SHIRTING MANUFACTURERS.—The affidavit

required by subsection (c)(3)(A) is a notarized affidavit provided

by an officer of the manufacturer of men’s and boys’ shirts concerned

that affirms—

(1) that the manufacturer used imported cotton fabric

during the period January 1, 1998, through July 1, 2003, to

cut and sew men’s and boys’ woven cotton shirts in the United

States;

(2) the dollar value of imported woven cotton shirting fabric

of 80s or higher count and 2-ply in warp purchased during

calendar year 2002;

(3) that the manufacturer maintains invoices along with

other supporting documentation (such as price lists and other

technical descriptions of the fabric qualities) showing the dollar

value of such fabric purchased, the date of purchase, and

evidencing the fabric as woven cotton fabric of 80s or higher

count and 2-ply in warp; and

(4) that the fabric was suitable for use in the manufacturing

of men’s and boys’ cotton shirts.

(e) DATE OF PURCHASE.—For purposes of the affidavit under

subsection (d), the date of purchase shall be the invoice date,

and the dollar value shall be determined excluding duty, shipping,

and related costs.

(f) AFFIDAVIT OF YARN SPINNERS.—The affidavit required by

subsection (c)(2)(A) is a notarized affidavit provided by an officer

of the producer of ring spun yarns that affirms—

(1) that the producer used pima cotton grown in the United

States during the period January 1, 2002, through December

31, 2002, to produce ring spun cotton yarns, measuring less

than 83.33 decitex (exceeding 120 metric number), in single

and plied form during 2002;

(2) the quantity, measured in pounds, of ring spun cotton

yarns, measuring less than 83.33 decitex (exceeding 120 metric

number), in single and plied form during calendar year 2002;

and

(3) that the producer maintains supporting documentation

showing the quantity of such yarns produced, and evidencing

the yarns as ring spun cotton yarns, measuring less than 83.33

decitex (exceeding 120 metric number), in single and plied

form during calendar year 2002.

(g) NO APPEAL.—Any amount paid by the Commissioner of

the Bureau of Customs and Border Protection under this section

shall be final and not subject to appeal or protest.

SEC. 408. TAX COURT REVIEW OF REQUESTS FOR EQUITABLE RELIEF

FROM JOINT AND SEVERAL LIABILITY.

(a) IN GENERAL.—Paragraph (1) of section 6015(e) of the

Internal Revenue Code of 1986 (relating to petition for tax court

review) is amended by inserting ‘‘, or in the case of an individual

26 USC 6015.

120 STAT. 3062 PUBLIC LAW 109–432—DEC. 20, 2006

who requests equitable relief under subsection (f)’’ after ‘‘who elects

to have subsection (b) or (c) apply’’.

(b) CONFORMING AMENDMENTS.—

(1) Section 6015(e)(1)(A)(i)(II) of such Code is amended

by inserting ‘‘or request is made’’ after ‘‘election is filed’’.

(2) Section 6015(e)(1)(B)(i) of such Code is amended—

(A) by inserting ‘‘or requesting equitable relief under

subsection (f)’’ after ‘‘making an election under subsection

(b) or (c)’’, and

(B) by inserting ‘‘or request’’ after ‘‘to which such election’’.

(3) Section 6015(e)(1)(B)(ii) of such Code is amended by

inserting ‘‘or to which the request under subsection (f) relates’’

after ‘‘to which the election under subsection (b) or (c) relates’’.

(4) Section 6015(e)(4) of such Code is amended by inserting

‘‘or the request for equitable relief under subsection (f)’’ after

‘‘the election under subsection (b) or (c)’’.

(5) Section 6015(e)(5) of such Code is amended by inserting

‘‘or who requests equitable relief under subsection (f)’’ after

‘‘who elects the application of subsection (b) or (c)’’.

(6) Section 6015(g)(2) of such Code is amended by inserting

‘‘or of any request for equitable relief under subsection (f)’’

after ‘‘any election under subsection (b) or (c)’’.

(7) Section 6015(h)(2) of such Code is amended by inserting

‘‘or a request for equitable relief made under subsection (f)’’

after ‘‘with respect to an election made under subsection (b)

or (c)’’.

(c) EFFECTIVE DATE.—The amendments made by this section

shall apply with respect to liability for taxes arising or remaining

unpaid on or after the date of the enactment of this Act.

DIVISION D—TEMPORARILY MODIFY

CERTAIN RATES OF DUTY AND MAKE

OTHER TECHNICAL AMENDMENTS TO

THE TRADE LAWS, EXTEND CERTAIN

TRADE PREFERENCE PROGRAMS,

AND OTHER PURPOSES

SEC. 1. TABLE OF CONTENTS.

The table of contents for this division is as follows:

DIVISION D—TEMPORARILY MODIFY CERTAIN RATES OF DUTY AND MAKE

OTHER TECHNICAL AMENDMENTS TO THE TRADE LAWS, EXTEND CERTAIN TRADE PREFERENCE PROGRAMS, AND OTHER PURPOSES

Sec. 1. Table of contents.

TITLE I—TARIFF PROVISIONS

Sec. 1001. Reference; expired provisions.

Subtitle A—New Duty Suspensions and Reductions

CHAPTER 1—NEW DUTY SUSPENSIONS

Sec. 1111. Diethyl sulfate.

Sec. 1112. Sorafenib.

Sec. 1113. Prohexadione calcium.

Sec. 1114. Methyl methoxy acetate.

26 USC 6015

note.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3063

Sec. 1115. Methoxyacetic acid.

Sec. 1116. N-Methylpiperidine.

Sec. 1117. Quinclorac technical.

Sec. 1118. Pyridaben.

Sec. 1119. Certain rubber or plastic footwear.

Sec. 1120. Sodium ortho-phenylphenol.

Sec. 1121. Certain chemical.

Sec. 1122. Baypure CX.

Sec. 1123. Isoeicosane.

Sec. 1124. Isododecane.

Sec. 1125. Isohexadecane.

Sec. 1126. Aminoguanidine bicarbonate.

Sec. 1127. o-Chlorotoluene.

Sec. 1128. Bayderm bottom DLV-N.

Sec. 1129. 2,3-Dichloronitrobenzene.

Sec. 1130. 1-Methoxy-2-propanol.

Sec. 1131. Basic Red 1 dye.

Sec. 1132. Basic Red 1:1 dye.

Sec. 1133. Basic Violet 11 dye.

Sec. 1134. Basic Violet 11:1 dye.

Sec. 1135. N-Cyclohexylthiophthalimide.

Sec. 1136. 4,4′-Dithiodimorpholine.

Sec. 1137. Tetraethylthiuram disulfide.

Sec. 1138. Certain tetramethylthiuram disulfide.

Sec. 1139. Certain aerosol valves.

Sec. 1140. 4-Methyl-5-n-propoxy-2,4-dihydro-1,2,4-triazol-3-one.

Sec. 1141. Ethoxyquin.

Sec. 1142. Tricholorobenzene.

Sec. 1143. Benzoic acid, 3,4,5-trihydroxy-, propyl ester.

Sec. 1144. 2-Cyanopyridine.

Sec. 1145. Mixed xylidines.

Sec. 1146. Certain reception apparatus not containing a clock or clock timer, incorporating only AM radio.

Sec. 1147. Pigment Yellow 219.

Sec. 1148. Pigment Blue 80.

Sec. 1149. 1-Oxa-3, 20-diazadispiro-[5.1.11.2] heneicosan-21-one 2,2,4,4-

tetramethyl-,hydrochloride, reaction products with epichloro-hydrin,

hydrolyzed and polymerized.

Sec. 1150. Isobutyl parahydroxybenzoic acid and its sodium salt.

Sec. 1151. Phosphinic acid, diethyl-, aluminum salt.

Sec. 1152. Exolit OP 1312.

Sec. 1153. Sodium hypophosphite.

Sec. 1154. Cyanuric chloride.

Sec. 1155. Certain leather footwear for persons other than men or women.

Sec. 1156. Certain other work footwear.

Sec. 1157. Certain turn or turned footwear.

Sec. 1158. Certain work footwear with outer soles of leather.

Sec. 1159. Certain footwear with outer soles of rubber or plastics and with open

toes or heels.

Sec. 1160. Certain athletic footwear.

Sec. 1161. Certain work footwear.

Sec. 1162. Certain footwear.

Sec. 1163. 1-Naphthyl methylcarbamate.

Sec. 1164. Certain 16-inch variable speed scroll saw machines.

Sec. 1165. 3,4-Dimethoxybenzaldehyde.

Sec. 1166. 2-Aminothiophenol.

Sec. 1167. Solvent Red 227.

Sec. 1168. Mixtures of formaldehyde polymer and toluene.

Sec. 1169. 1,2-Bis(3-aminopropyl)ethylenediamine, polymer with N-butyl-2,2,6,6-

tetramethyl-4-piperidinamine and 2,4,6-trichloro-1,3,5-triazine.

Sec. 1170. Mixture of barium carbonate, strontium carbonate, calcium carbonate,

methoxy-2-propananolacetate-1, for use as emitter suspension cathode

coating.

Sec. 1171. Resin cement.

Sec. 1172. Phosphor yox, yttrium oxide phosphor, activated by europium.

Sec. 1173. Phosphor-bag-barium magnesium aluminate phosphor.

Sec. 1174. Yttrium vanadate phosphor.

Sec. 1175. Phosphor scap strontium chloroapatite-europium.

Sec. 1176. Phosphor zinc silicate.

Sec. 1177. Strontium magnesium phosphate-tin doped.

Sec. 1178. Phosphor-yof flu pdr yox; yttrium oxide phosphor, activated by europium.

120 STAT. 3064 PUBLIC LAW 109–432—DEC. 20, 2006

Sec. 1179. Calcium chloride phosphate phosphor.

Sec. 1180. Ceramic frit powder.

Sec. 1181. Phosphor lite white and phosphor blue halo.

Sec. 1182. Phosphor-sca, strontium halophosphate doped with europium.

Sec. 1183. Phosphor-cool white small particle calcium halophosphate phosphor activated by manganese and antimony.

Sec. 1184. Phosphor lap lanthanum phosphate phosphor, activated by cerium and

terbium.

Sec. 1185. Kashmir.

Sec. 1186. Certain articles of platinum.

Sec. 1187. Nickel alloy wire.

Sec. 1188. Titanium mononitride.

Sec. 1189. High accuracy, metal, marine sextants, used for navigating by celestial

bodies.

Sec. 1190. Electrically operated pencil sharpeners.

Sec. 1191. Valve assemblies (vacuum relief).

Sec. 1192. Seals, aerodynamic, fireproof.

Sec. 1193. Wing illumination lights.

Sec. 1194. Exterior emergency lights.

Sec. 1195. Magnesium peroxide.

Sec. 1196. Certain footwear other than for men.

Sec. 1197. Grass shears with rotating blade.

Sec. 1198. Cerium sulfide pigments.

Sec. 1199. Kresoxim methyl.

Sec. 1200. 4-piece or 5-piece fireplace tools of iron or steel.

Sec. 1201. RSD 1235.

Sec. 1202. MCPB acid and MCPB sodium salt.

Sec. 1203. Gibberellic acid.

Sec. 1204. Triphenyltin hydroxide.

Sec. 1205. Bromoxynil octonoate.

Sec. 1206. Methyl 3-(trifluoromethyl)benzoate.

Sec. 1207. 4-(Trifluoromethoxy)phenyl isocyanate.

Sec. 1208. 4-Methylbenzonitrile.

Sec. 1209. Diaminodecane.

Sec. 1210. Certain compounds of lanthanum phosphates.

Sec. 1211. Certain compounds of yttrium europium oxide coprecipitates.

Sec. 1212. Certain compounds of lanthanum, cerium, and terbium phosphates.

Sec. 1213. Certain compounds of yttrium cerium phosphates.

Sec. 1214. Canned, boiled oysters, not smoked.

Sec. 1215. Boots.

Sec. 1216. Vinylidene chloride-methyl methacrylate-acrylonitrile copolymer.

Sec. 1217. 1-Propene, 1,1,2,3,3,3-hexafluoro-, oxidized, polymerized, reduced

hydrolyzed.

Sec. 1218. 1-Propene,1,1,2,3,3,3-hexafluoro-oxidized, polymerized.

Sec. 1219. 1-Propene, 1,1,2,3,3,3-hexafluoro-, telomer with chlorotrifluoroethene,

oxidized, reduced, ethyl ester, hydrolyzed.

Sec. 1220. Infrared absorbing dye.

Sec. 1221. 1,1,2-2-Tetrafluoroethene, oxidized, polymerized.

Sec. 1222. Methoxycarbonyl-terminated perfluorinated polyoxymethylenepolyoxyethylene.

Sec. 1223. Ethene, tetrafluoro, oxidized, polymerized, reduced, decarboxylated.

Sec. 1224. Ethene, tetrafluoro, oxidized, polymerized reduced, methyl esters, reduced, ethoxylated.

Sec. 1225. Oxiranemethanol, polymers with reduced methyl esters of reduced polymerized oxidized tetrafluoroethylene.

Sec. 1226. Ethene, tetrafluoro, oxidized, polymerized reduced, methyl esters, reduced.

Sec. 1227. Certain light-absorbing photo dyes.

Sec. 1228. Certain specialty monomers.

Sec. 1229. Suspension of duty on exoflex F BX7011.

Sec. 1230. Triphenyl phosphine.

Sec. 1231. Certain golf bag bodies.

Sec. 1232. Dichlorprop-p acid, dichlorprop-p dimethylamine salt, and dichlorprop-p

2-ethylhexyl ester.

Sec. 1233. 2,4-db acid and 2,4-db dimethylamine salt.

Sec. 1234. Filament fiber tow of rayon.

Sec. 1235. Parts for use in the manufacture of certain high-performance loudspeakers.

Sec. 1236. Certain plastic lamp-holder housings containing sockets.

Sec. 1237. Certain porcelain lamp-holder housings containing sockets.

Sec. 1238. Certain aluminum lamp-holder housings containing sockets.

Sec. 1239. Certain brass lamp-holder housings containing sockets.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3065

Sec. 1240. Staple fibers of viscose rayon, not carded.

Sec. 1241. Staple fibers of rayon, carded, combed, or otherwise processed.

Sec. 1242. Mini DVD camcorder with 680K pixel CCD.

Sec. 1243. Mini DVD camcorder with 20G HDD.

Sec. 1244. Metal halide lamp.

Sec. 1245. Hand-held electronic can openers.

Sec. 1246. Electric knives.

Sec. 1247. Toaster ovens with single-slot traditional toaster opening on top of oven.

Sec. 1248. Ice shavers.

Sec. 1249. Dual-press sandwich makers with floating upper lid and lock.

Sec. 1250. Electric juice extractors greater than 300 watts but less than 400 watts.

Sec. 1251. Electric juice extractors not less than 800 watts.

Sec. 1252. Open-top electric indoor grills.

Sec. 1253. Automatic drip coffeemakers other than those with clocks.

Sec. 1254. Automatic drip coffeemakers with electronic clocks.

Sec. 1255. Electric under-the-cabinet mounting can openers.

Sec. 1256. Dimethyl malonate.

Sec. 1257. Lightweight digital camera lenses.

Sec. 1258. Digital zoom camera lenses.

Sec. 1259. Color flat panel screen monitors.

Sec. 1260. Color monitors with a video display diagonal of 35.56 cm or greater.

Sec. 1261. Color monitors.

Sec. 1262. Black and white monitors.

Sec. 1263. 6 V lead-acid storage batteries.

Sec. 1264. Zirconyl chloride.

Sec. 1265. Naphthol AS-CA.

Sec. 1266. Naphthol AS-KB.

Sec. 1267. Basic Violet 1.

Sec. 1268. Basic Blue 7.

Sec. 1269. 3-Amino-4-methylbenzamide.

Sec. 1270. Acetoacetyl-2,5-dimethoxy-4-chloroanilide.

Sec. 1271. Phenyl salicylate (benzoic acid, 2-hydroxy-, phenyl ester).

Sec. 1272. Synthetic indigo powder.

Sec. 1273. 1,3,5-Triazine-2,4-diamine, 6-[2-(2-methyl-1H-imidazol-1-yl)ethyl]-.

Sec. 1274. 50/50 Mixture of 1,3,5-triazine-2,4,6(1H,3H,5H)-trione, 1,3,5-tris[(2r)-

oxiranylmethyl]- and 1,3,5,-triazine-2,4,6(1H,3H,5H)-trione, 1,3,5-

tris[(2s)-oxiranylmethyl]-.

Sec. 1275. 9H-Thioxanthene-2-carboxaldehyde, 9-oxo-, 2-(o-acetyloxime).

Sec. 1276. 1H-Imidazole, 2-ethyl-4-methyl-.

Sec. 1277. 1H-Imidazole-4-methanol, 5-methyl-2-phenyl-.

Sec. 1278. 4-Cyclohexene-1,2-dicarboxylic acid, compd. With 1,3,5-triazine-2,4,6-triamine (1:1).

Sec. 1279. 1,3,5,-Triazine-2,4-diamine, 6-[2-(2-undecyl-1H-imidazol-1-yl)ethyl]-.

Sec. 1280. Certain footwear valued over $20 a pair with coated or laminated textile

fabrics.

Sec. 1281. Certain women’s footwear with coated or laminated textile fabrics.

Sec. 1282. Certain men’s footwear with coated or laminated textile fabrics.

Sec. 1283. Certain men’s footwear valued over $20 a pair with coated or laminated

textile fabrics.

Sec. 1284. Certain women’s footwear valued over $20 a pair with coated or laminated textile fabrics.

Sec. 1285. Certain other footwear valued over $20 a pair with coated or laminated

textile fabrics.

Sec. 1286. Certain footwear with coated or laminated textile fabrics.

Sec. 1287. Certain other footwear covering the ankle with coated or laminated textile fabrics.

Sec. 1288. Certain women’s footwear covering the ankle with coated or laminated

textile fabrics.

Sec. 1289. Certain women’s footwear not covering the ankle with coated or laminated textile fabrics.

Sec. 1290. Felt-bottom boots for use in fishing waders.

Sec. 1291. Lug bottom boots for use in fishing waders.

Sec. 1292. Certain parts and accessories for measuring or checking instruments.

Sec. 1293. Certain printed circuit assemblies.

Sec. 1294. Certain subassemblies for measuring equipment for telecommunications.

Sec. 1295. Chloroneb.

Sec. 1296. p-Nitrobenzoic acid (PNBA).

Sec. 1297. Allyl pentaerythritol (APE).

Sec. 1298. Butyl ethyl propanediol (BEP).

Sec. 1299. BEPD70L.

Sec. 1300. Boltorn-1 (bolt-1).

Sec. 1301. Boltorn-2 (bolt-2).

120 STAT. 3066 PUBLIC LAW 109–432—DEC. 20, 2006

Sec. 1302. Cyclic TMP formal (CTF).

Sec. 1303. DITMP.

Sec. 1304. Polyol DPP (DPP).

Sec. 1305. Hydroxypivalic acid (HPA).

Sec. 1306. TMPDE.

Sec. 1307. TMPME.

Sec. 1308. TMP oxetane (TMPO).

Sec. 1309. TMPO ethoxylate (TMPOE).

Sec. 1310. Amyl-anthraquinone.

Sec. 1311. T-butyl acrylate.

Sec. 1312. 3-Cyclohexene-1-carboxylic acid, 6-[(di-2-propenylamino)carbonyl]-, rel-

(1R,6R)-, reaction products with pentafluoroiodoethane-tetrafluoroethylene telomer, ammonium salt.

Sec. 1313. Mixtures of phosphate ammonium salt derivatives of a fluorochemical.

Sec. 1314. 1-(3H)-isobenzofuranone, 3,3-bis(2-methyl-1-octyl-1H-indol-3-yl)-.

Sec. 1315. Mixture of poly[[6-[(1,1,3,3-tetramethylbutyl)amino]-1,3,5-triazine-2,4-

diyl] [2,2,6,6-tetramethyl-4-piperidinyl)imino]-1,6-hexanediyl[(2,2,6,6-

tetramethyl-4-piperidinyl)imino]]) and bis(2,2,6,6-tetramethyl-4-

piperidyl) sebacate.

Sec. 1316. Certain bitumen-coated polyethylene sleeves specifically designed to protect in-ground wood posts.

Sec. 1317. Nylon woolpacks used to package wool.

Sec. 1318. Magnesium zinc aluminum hydroxide carbonate hydrate.

Sec. 1319. C12–18 alkenes.

Sec. 1320. Acrypet UT100.

Sec. 1321. 5-Amino-1-[2,6-dichloro-4-(trifluoromethyl)phenyl]-4-[(1R,S)–

(trifluoromethyl)-sulfinyl]-1H-pyrazole-3-carbonitrile (Fipronil).

Sec. 1322. 2,3-Pyridinedicarboxylic acid.

Sec. 1323. Mixtures of 2-amino-2,3-dimethylbutylnitrile and toluene.

Sec. 1324. 2,3-Quinolinedicarboxylic acid.

Sec. 1325. 3,5-Difluoroaniline.

Sec. 1326. Clomazone.

Sec. 1327. Chloropivaloyl chloride.

Sec. 1328. N,N′-Hexane-1,6-diylbis(3-(3,5-di-tert-butyl-4-

hydroxyphenylpropionamide)).

Sec. 1329. Reactive Red 268.

Sec. 1330. Reactive Red 270.

Sec. 1331. Certain glass thermo bulbs.

Sec. 1332. Pyriproxyfen.

Sec. 1333. Uniconazole-P.

Sec. 1334. Bispyribac-sodium.

Sec. 1335. Dinotefuran.

Sec. 1336. Etoxazole.

Sec. 1337. Bioallethrin.

Sec. 1338. S-Bioallethrin.

Sec. 1339. Tetramethrin.

Sec. 1340. Tralomethrin.

Sec. 1341. Flumiclorac-pentyl.

Sec. 1342. 1-Propene-2-methyl homopolymer.

Sec. 1343. Acronal-S-600.

Sec. 1344. Lucirin TPO.

Sec. 1345. Sokalan PG IME.

Sec. 1346. Lycopene 10 percent.

Sec. 1347. Mixtures of CAS Nos. 181274–15–7 and 208465–21–8.

Sec. 1348. 2-Methyl-1-[4-(methylthio)phenyl]-2-(4-morpholinyl)–1-propanone.

Sec. 1349. 1,6-Hexanediamine, N,N- bis(2,2,6,6-tetramethyl-4- piperidinyl)-, polymer with 2,4,6-trichloro-1,3,5-triazine, reaction products with n-butyl-1-

butanamine and N-butyl- 2,2,6,6-tetramethyl-4- piperidinamine.

Sec. 1350. Vat Black 25.

Sec. 1351. Acid Orange 162.

Sec. 1352. Methyl salicylate.

Sec. 1353. 1,2-Octanediol.

Sec. 1354. Menthone glycerin acetal.

Sec. 1355. Pontamine Green 2b.

Sec. 1356. Bayderm bottom 10 UD.

Sec. 1357. Bayderm finish DLH.

Sec. 1358. Levagard DMPP.

Sec. 1359. Bayderm bottom DLV.

Sec. 1360. Certain ethylene-vinyl acetate copolymers.

Sec. 1361. Cyazofamid.

Sec. 1362. Flonicamid.

Sec. 1363. Zeta-cypermethrin.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3067

Sec. 1364. 2-Ethylhexyl 4-methoxycinnamate.

Sec. 1365. Certain flame retardant plasticizers.

Sec. 1366. Baypure DS.

Sec. 1367. Bayowet C4.

Sec. 1368. Certain bicycle parts.

Sec. 1369. Other cycles.

Sec. 1370. Certain bicycle parts.

Sec. 1371. Certain bicycle parts.

Sec. 1372. (2-Chloroethyl)phosphonic acid (Ethephon).

Sec. 1373. Preparations containing, 2-(1-(((3-chloro-2-propenyl)oxy)imino)propyl)–5-

(2-(ethylthio)propyl)–3-hydroxy-2-cyclohexene-1-one (Clethodim).

Sec. 1374. Urea, polymer with formaldehyde (pergopak).

Sec. 1375. Ortho nitroaniline.

Sec. 1376. 2,2 -(2,5-thiophenediyl)bis(5-(1,1-dimethylethyl)benzoxazole).

Sec. 1377. Certain chemicals and chemical mixtures.

Sec. 1378. Acid Red 414.

Sec. 1379. Solvent Yellow 163.

Sec. 1380. 4-Amino-3,6-bis[[5-[[4-chloro-6-[methyl[2-(methylamino)–2-

oxoethyl]amino]-1,3,5-triazin-2-yl]amino]-2-sulfophenyl]azo]-5-hydroxy2,7-naphthalenedisulfonic acid, lithium potassium sodium salt.

Sec. 1381. Reactive Red 123.

Sec. 1382. Reactive Blue 250.

Sec. 1383. Reactive Black 5.

Sec. 1384. 5-[(2-Cyano-4-nitrophenyl)azo]-2-[[2-(2-hydroxyethoxy)ethyl]amino]-4-

methyl-6-(phenylamino)–3-pyridinecarbonitrile.

Sec. 1385. Cyano[3-[(6-methoxy-2-benzothiazolyl)amino]-1H-isoindol-1-ylidene]-acetic acid, pentyl ester.

Sec. 1386. [(9,10-Dihydro-9,10-dioxo-1,4-anthracenediyl)bis[imino[3-(2-

methylpropyl)–3,1-propanediyl]]]bisbenzenesulfonic acid, disodium salt.

Sec. 1387. [4-(2,6-Dihydro-2,6-dioxo-7-phenylbenzo[1,2-b:4,5-b′]difuran-3-

yl)phenoxy]-acetic acid, 2-ethoxyethyl ester.

Sec. 1388. 3-Phenyl-7-(4-propoxyphenyl)-benzo[1,2-b:4,5-b′]difuran-2,6-dione.

Sec. 1389. 2-[[[2, 5-Dichloro-4-[(2-methyl-1H-indol-3-yl)azo]phenyl]sulfonyl]amino]-

ethanesulfonic acid, monosodium salt.

Sec. 1390. 2,7-Naphthalenedisulfonic acid, 5-[[4-chloro-6-[(3-sulfophenyl)amino]-

1,3,5-triazin-2-yl]amino]-4-hydroxy-3-[[4-[[2-

(sulfoxy)ethyl]sulfonyl]phenyl]azo]-, sodium salt.

Sec. 1391. 7-[[2-[(Aminocarbonyl)amino]-4-[[4-[4-[2-[[4-[[3-[(aminocarbonyl) amino]-

4-[(3,6,8-trisulfo-2-naphthalenyl)azo]phenyl]amino]-6-chloro-1,3,5-

triazin-2-yl]amino]ethyl]- 1-piperazinyl]-6-chloro-1,3,5-triazin-2-

yl]amino]phenyl]azo]-1,3,6-naphthalenetrisulfonic acid, lithium potassium sodium salt.

Sec. 1392. 4-[[3-(Acetylamino)phenyl]amino]-1-amino-9,10-dihydro-9,10-dioxo-2-

anthracenesulfonic acid, monosodium salt.

Sec. 1393. [4-[2,6-Dihydro-2,6-dioxo-7-(4-propoxyphenyl)benzo[1,2-b:4,5-b ]difuran-3-

yl]phenoxy]-acetic acid, 2-ethoxyethyl ester.

Sec. 1394. Basic Yellow 40 chloride based.

Sec. 1395. Direct Yellow 119.

Sec. 1396. Naugard 412s.

Sec. 1397. Triacetonamine.

Sec. 1398. Ipconazole.

Sec. 1399. Omite tech.

Sec. 1400. Pantera technical.

Sec. 1401. p-Toluenesulfonyl chloride.

Sec. 1402. Preformed pellets of a mixture of sodium iodide, thallium iodide, dysprosium tri-iodide, holmium tri-iodide, thulium tri-iodide, and sometimes

calcium iodide.

Sec. 1403. p-Aminobenzamide (4-aminobenzamide).

Sec. 1404. p-Chloroaniline.

Sec. 1405. 4-Chloro-2-nitroaniline.

Sec. 1406. o-Chloro-p-toluidine (3-chloro-4-methylaniline).

Sec. 1407. 2-Chloroacetoacetanilide.

Sec. 1408. p-Acetoacetanisidide.

Sec. 1409. 1-Hydroxy-2-naphthoic acid.

Sec. 1410. Pigment Green 7 crude, not ready for use as a pigment.

Sec. 1411. 1,8-Naphthalimide (1H-benz[de]isoquinoline-1,3(2H)-dione).

Sec. 1412. Diisopropyl succinate.

Sec. 1413. 2,4-Di-tert-butyl-6-(5-chlorobenzotriazol-2-yl)phenol.

Sec. 1414. Direct Black 22.

Sec. 1415. Methylene bis-benzotriazolyl tetramethylbutylphenol.

Sec. 1416. Bis-ethylhexyloxyphenol methoxyphenol triazine.

Sec. 1417. Reactive Orange 132.

120 STAT. 3068 PUBLIC LAW 109–432—DEC. 20, 2006

Sec. 1418. Acid Black 244.

Sec. 1419. Certain cores used in remanufacture.

Sec. 1420. ADTP.

Sec. 1421. DCBTF.

Sec. 1422. Noviflumuron.

Sec. 1423. Parachlorobenzotrifluoride.

Sec. 1424. Mixtures of insecticide.

Sec. 1425. Mixture of fungicide.

Sec. 1426. 1,2-Benzisothiazol-3(2H)-one.

Sec. 1427. Styrene, ar-ethyl-, polymer with divinylbenzene and styrene (6CI) beads

with low ash.

Sec. 1428. Mixtures of fungicide.

Sec. 1429. 2-Methyl-4-chlorophenoxy-acetic acid, di-methylamine salt.

Sec. 1430. Charge control agent 7.

Sec. 1431. Pro-jet Black 820 liquid feed.

Sec. 1432. Pro-jet Magenta M700.

Sec. 1433. Pro-jet Fast Black 287 NA liquid feed.

Sec. 1434. Pro-jet Fast Black 286 stage.

Sec. 1435. Pro-jet Cyan 485 stage.

Sec. 1436. Pro-jet Black 661 liquid feed.

Sec. 1437. Pro-jet Black Cyan 854 liquid feed.

Sec. 1438. Erasers.

Sec. 1439. Artificial flowers.

Sec. 1440. Suspension system stabilizer bars.

Sec. 1441. Rattan webbing.

Sec. 1442. Tractor body parts.

Sec. 1443. AC electric motors of an output exceeding 74.6 W but not exceeding 85

W.

Sec. 1444. AC electric motors of an output exceeding 74.6 W but not exceeding 105

W.

Sec. 1445. AC electric motors of an output exceeding 74.6 W but not exceeding 95

W.

Sec. 1446. Certain AC electric motors.

Sec. 1447. Viscose rayon yarn.

Sec. 1448. Certain twisted yarn of viscose rayon.

Sec. 1449. Allyl ureido monomer.

Sec. 1450. Synthetic elastic staple fiber.

Sec. 1451. Certain fiberglass sheets.

Sec. 1452. Halophosphor calcium diphosphate.

Sec. 1453. Certain rayon staple fibers.

Sec. 1454. Synthetic quartz or fused silica photomask substrates.

Sec. 1455. Certain integrated machines for manufacturing pneumatic tires.

Sec. 1456. Tramway cars.

Sec. 1457. Certain artificial filament single yarn (other than sewingthread).

Sec. 1458. Certain electrical transformers rated at 25VA.

Sec. 1459. Certain electrical transformers rated at 40VA.

CHAPTER 2—REDUCTIONS

Sec. 1461. Floor coverings and mats of vulcanized rubber.

Sec. 1462. Manicure and pedicure sets.

Sec. 1463. Nitrocellulose.

Sec. 1464. Sulfentrazone technical.

Sec. 1465. Clock radio combos.

Sec. 1466. Thiamethoxam technical.

Sec. 1467. Staple fibers of viscose rayon, not carded, combed, or otherwise processed for spinning.

Sec. 1468. Certain men’s footwear covering the ankle with coated or laminated textile fabrics.

Sec. 1469. Certain footwear not covering the ankle with coated or laminated textile

fabrics.

Sec. 1470. Acrylic or modacrylic synthetic staple fibers, not carded, combed, or otherwise processed for spinning.

Sec. 1471. Certain women’s footwear.

Sec. 1472. Numerous other seals made of rubber or silicone, and covered with, or

reinforced with, a fabric material.

Sec. 1473. Tetrakis.

Sec. 1474. Glycine, N,N-bis[2-hydroxy-3-(2-propenyloxy)propyl]-, monosodium salt,

reaction products with ammonium hydroxide and

pentafluoroiodoethane-tetrafluoroethylene telomer.

Sec. 1475. Diethyl ketone.

Sec. 1476. Acephate.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3069

Sec. 1477. Flumioxazin.

Sec. 1478. Garenoxacin mesylate.

Sec. 1479. Butylated hydroxyethylbenzene.

Sec. 1480. Certain automotive catalytic converter mats.

Sec. 1481. 3,3′-Dichlorobenzidine dihydrochloride.

Sec. 1482. TMC114.

Sec. 1483. Biaxially oriented polypropylene dielectric film.

Sec. 1484. Biaxially oriented polyethylene terephthalate dielectric film.

Sec. 1485. Certain bicycle parts.

Sec. 1486. Certain bicycle parts.

Sec. 1487. Bifenthrin.

Sec. 1488. Reduced Vat 1.

Sec. 1489. 4-Chlorobenzonitrile.

Sec. 1490. Nail clippers and nail files.

Sec. 1491. Electric automatic shower cleaners.

Sec. 1492. Mesotrione technical.

Sec. 1493. Certain crank-gear and other bicycle parts.

Subtitle B—Existing Suspensions and Reductions

Sec. 1501. Extensions of existing suspensions and other modifications.

Subtitle C—Effective Date

Sec. 1511. Effective date.

TITLE II—RELIQUIDATIONS

Sec. 2001. Reliquidation of certain entries of certain small diameter carbon and

alloy seamless standard, line and pressure pipe from Romania.

Sec. 2002. Certain entries of pasta.

Sec. 2003. Clarification of reliquidation provision.

Sec. 2004. Reliquidation of certain drawback claim.

Sec. 2005. Payment of interest on amounts owed pursuant to reliquidation of certain entries.

TITLE III—TECHNICAL CORRECTIONS AND OTHER PROVISIONS

Subtitle A—Technical corrections

Sec. 3001. Amendments to the HTS.

Sec. 3002. Technical correction to the Tariff Act of 1930.

Sec. 3003. Amendments to the Pension Protection Act of 2006.

Sec. 3004. NMSBA.

Sec. 3005. Certain monochrome glass envelopes.

Sec. 3006. Flexible magnets and composite goods containing flexible magnets.

Sec. 3007. Cellar treatment of wine.

Subtitle B—Other Provisions

Sec. 3011. Consideration of certain civil actions delayed because of the terrorist attacks of September 11, 2001.

Sec. 3012. Effective date of modifications to the Harmonized Tariff Schedule.

TITLE IV—EXTENSION OF NONDISCRIMINATORY TREATMENT (NORMAL

TRADE RELATIONS TREATMENT) TO THE PRODUCTS OF VIETNAM

Sec. 4001. Findings.

Sec. 4002. Termination of application of title IV of the Trade Act of 1974 to Vietnam. Sec. 4003. Procedure for determining prohibited subsidies by Vietnam.

Sec. 4004. Consultations upon initiation of investigation.

Sec. 4005. Public participation and consultation.

Sec. 4006. Arbitration and imposition of quotas.

Sec. 4007. Definitions.

TITLE V—HAITI

Sec. 5001. Short title.

Sec. 5002. Trade benefits for Haiti.

Sec. 5003. ITC study.

Sec. 5004. Sense of Congress on interpretation of textile and apparel provisions for

Haiti.

Sec. 5005. Technical amendments.

Sec. 5006. Effective date.

TITLE VI—AFRICAN GROWTH AND OPPORTUNITY ACT

Sec. 6001. Short title.

120 STAT. 3070 PUBLIC LAW 109–432—DEC. 20, 2006

Sec. 6002. Preferential treatment of apparel products of lesser developed countries.

Sec. 6003. Technical corrections.

Sec. 6004. Effective date for AGOA.

TITLE VII—ANDEAN TRADE PREFERENCE ACT

Sec. 7001. Short title.

Sec. 7002. ATPA extension.

Sec. 7003. Technical amendments.

TITLE VIII—GENERALIZED SYSTEM OF PREFERENCES (GSP) PROGRAM

Sec. 8001. Limitations on waivers of competitive need limitation.

Sec. 8002. Extension of GSP program.

TITLE I—TARIFF PROVISIONS

SEC. 1001. REFERENCE; EXPIRED PROVISIONS.

(a) REFERENCE.—Except as otherwise expressly provided, whenever in this title, title II, and title III an amendment or repeal

is expressed in terms of an amendment to, or repeal of, a chapter,

subchapter, note, additional U.S. note, heading, subheading, or

other provision, the reference shall be considered to be made to

a chapter, subchapter, note, additional U.S. note, heading, subheading, or other provision of the Harmonized Tariff Schedule of

the United States (19 U.S.C. 3007).

(b) EXPIRED PROVISIONS.—Subchapter II of chapter 99 is

amended by striking the following headings:

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3071

9902.05.34

9902.06.01

9902.06.62

9902.08.10

9902.19.80

9902.20.05

9902.21.06

9902.21.42

9902.26.11

9902.28.40

9902.28.94

9902.29.01

9902.29.04

9902.29.05

9902.29.06 (relating to racemic dl-menthol)

9902.29.13

9902.29.14

9902.29.27

9902.29.30

9902.29.31

9902.29.33

9902.29.39

9902.29.40

9902.29.41

9902.29.42

9902.29.47

9902.29.56

9902.29.63

9902.29.68

9902.29.69

9902.29.75

9902.29.76

9902.29.78

9902.29.79

9902.29.84

9902.29.85

9902.29.86

9902.29.88

9902.29.92

9902.29.94

9902.29.96

9902.29.97

9902.29.99

9902.30.08

9902.30.11

9902.30.13

9902.30.46

9902.32.05

9902.32.06

9902.32.09

9902.32.10

9902.32.15

9902.32.17

9902.32.20

9902.32.23

9902.32.24

9902.32.25

9902.32.44 (relating to CAS No. 201932–24–3)

9902.32.44 (relating to CAS No. 186537–30–4)

9902.32.46

9902.32.50

9902.32.53

9902.32.58

9902.32.59

9902.32.60

9902.32.64

9902.32.65

9902.32.66

9902.32.67

9902.32.80

9902.32.81

9902.32.84

9902.32.86

9902.32.88

9902.32.96

9902.32.98

9902.37.01

9902.37.02

9902.38.00

9902.38.01

9902.38.02

9902.38.03

9902.38.13

9902.38.20

9902.38.22

9902.38.24

9902.38.29

9902.38.30

9902.38.50

9902.38.51

9902.38.53

9902.39.07

9902.39.31

9902.39.32

9902.52.01

9902.52.03

9902.70.01

9902.84.00

9902.84.16

9902.84.19

9902.84.30

9902.84.40

9902.84.70

9902.85.00

9902.90.20

9902.98.07

Subtitle A—New Duty Suspensions and

Reductions

CHAPTER 1—NEW DUTY SUSPENSIONS

SEC. 1111. DIETHYL SULFATE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3072 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.22.01 Diethyl sulfate

(CAS No. 64–67–5)

(provided for in

subheading

2920.90.50) ............. Free No change No change On or before 12/31/

2009

’’.

SEC. 1112. SORAFENIB.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.02 4-(4-{3-[4-Chloro-3-

(trifluoromethyl)

phenyl]ureido}phenoxy)-

N-2-methylpyridine2-carboxamide 4-

methylbenzenesulfonate (Sorafenib

tosylate) (CAS No.

475207–59–1) (provided for in subheading 2933.39.41) Free No change No change On or before 12/31/

2009 ’’.

SEC. 1113. PROHEXADIONE CALCIUM.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.03 Prohexadione calcium (calcium 3-

oxido-5-oxo-4-

propionylcyclohexa3-enecarboxylate)

(CAS No. 127277–

53–6) (provided for

in subheading

2918.30.90) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1114. METHYL METHOXYACETATE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.04 Methyl

methoxyacetate

(CAS No. 6290–49–

9) (provided for in

subheading

2918.90.50) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1115. METHOXYACETIC ACID.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3073

‘‘ 9902.22.05 Methoxyacetic acid

(CAS No. 625–45–6)

(provided for in

subheading

2918.90.50) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1116. N-METHYLPIPERIDINE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.06 N-Methylpiperidine

(CAS No. 626–67–5)

(provided for in

subheading

2933.39.61) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1117. QUINCLORAC TECHNICAL.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.07 3,7-

Dichloroquinoline-8-

carboxylic acid

(Quinclorac) (CAS

No. 84087–01–4)

(provided for in

subheading

2933.49.30) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1118. PYRIDABEN.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.08 2-Tert-butyl-5-(4-

tertbutylbenzylthio)-4-

chloropyridazin3(2H)-one

(Pyridaben) (CAS

No. 96489–71–3)

(provided for in

subheading

2933.99.22) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1119. CERTAIN RUBBER OR PLASTIC FOOTWEAR.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3074 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.22.09 Footwear for persons other than

women, with outer

soles of leather or

composition leather

and with uppers of

textile materials

(provided for in

subheading

6404.20.60) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1120. SODIUM ORTHO-PHENYLPHENOL.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.10 2-Phenylphenol sodium salt (CAS No.

132–27–4) (provided

for in subheading

2907.19.80) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1121. CERTAIN CHEMICAL.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.11 Adsorbent resin

comprised of a

macroporous polymer of

diethenylbenzene

(CAS No. 9003–69–

4) (provided for in

subheading

3911.90.90) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1122. BAYPURE CX.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.12 Iminodisuccinic

acid, triammonium

salt, in aqueous solutions (CAS No.

415719–09–04)

(provided for in

subheading

2922.49.80) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1123. ISOEICOSANE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3075

‘‘ 9902.22.13 Isoeicosane (CAS

No. 93685–79–1)

(provided for in

subheading

2710.19.90) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1124. ISODODECANE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.14 Isododecane (CAS

No. 31807–55–3)

(provided for in

subheading

2710.11.90) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1125. ISOHEXADECANE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.15 Isohexadecane (CAS

No. 60908–77–2)

(provided for in

subheading

2710.19.90) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1126. AMINOGUANIDINE BICARBONATE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.16 Aminoguanidine bicarbonate (CAS No.

2582–30–1) (provided for in subheading 2928.00.50) Free No change No change On or before 12/31/

2009 ’’.

SEC. 1127. O-CHLOROTOLUENE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new headings:

‘‘ 9902.22.17 2-Chlorotoluene

(CAS No. 95–49–8)

(provided for in

subheading

2903.69.80) ............. Free No change No change On or before 12/31/

2009

9902.22.18 Chloromethylbenzene (CAS No. 25168–

05–2) (provided for

in subheading

2903.69.80) ............. Free No change No change On or before 12/31/

2009 ’’.

120 STAT. 3076 PUBLIC LAW 109–432—DEC. 20, 2006

SEC. 1128. BAYDERM BOTTOM DLV-N.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.19 Aqueous polyurethane dispersions containing 38

percent to 42 percent solids content of propanoic

acid, 3-hydroxy-2-

(hydroxymethyl)-2-methyl-

,polymer with 2-[(2-

aminoethyl)amino]ethanesulfonic

acid monosodium salt, 1,6-

diisocyanatohexane, dimethyl carbonate, 1,2-

ethanediamine, 1,6-

hexanediol, hydrazine,

and α- hydro-ωhydroxypoly[oxy(methyl1,2-ethanediyl)], polyethylene-polypropylene

glycol monobutyl ether

blocked (CAS No. 841251–

36–3) (provided for in subheading 3909.50.50) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1129. 2,3-DICHLORONITROBENZENE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.20 2,3-

Dichloronitrobenzene (CAS No. 3209–

22–1) (provided for

in subheading

2904.90.47) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1130. 1-METHOXY-2-PROPANOL.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.21 1-Methoxy-2-propanol (CAS No.

107–98–2) (provided

for in subheading

2909.49.60) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1131. BASIC RED 1 DYE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.22 Basic Red 1 (CAS

No. 989–38–8) (provided for in subheading 3204.13.80) Free No change No change On or before 12/31/

2009 ’’.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3077

SEC. 1132. BASIC RED 1:1 DYE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.23 Basic Red 1:1 (CAS

No. 3068–39–1)

(provided for in

subheading

3204.13.80) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1133. BASIC VIOLET 11 DYE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.24 Basic Violet 11

(CAS No. 2390–63–

8) (provided for in

subheading

3204.13.80) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1134. BASIC VIOLET 11:1 DYE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.25 Basic Violet 11:1

(CAS No. 39393–

39–0) (provided for

in subheading

3204.13.80) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1135. N-CYCLOHEXYLTHIOPHTHALIMIDE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.26 NCyclohexylthiophthalimide (CAS No.

17796–82–6) (provided for in subheading 2930.90.24) Free No change No change On or before 12/31/

2009 ’’.

SEC. 1136. 4,4′-DITHIODIMORPHOLINE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.27 4,4′-

Dithiodimorpholine

(CAS No. 103–34–4)

(provided for in

subheading

2930.90.90) ............. Free No change No change On or before 12/31/

2009 ’’.

120 STAT. 3078 PUBLIC LAW 109–432—DEC. 20, 2006

SEC. 1137. TETRAETHYLTHIURAM DISULFIDE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.28 Tetraethylthiuram

disulfide (CAS No.

97–77–8) (provided

for in subheading

2930.30.60) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1138. CERTAIN TETRAMETHYLTHIURAM DISULFIDE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.29 Tetramethylthiuram disulfide (CAS

No. 137–26–8) (provided for in subheading 2930.30.60) Free No change No change On or before 12/31/

2009 ’’.

SEC. 1139. CERTAIN AEROSOL VALVES.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.30 Aerosol valves designed to deliver a

metered dose (50

microliters) of a

pressurized liquid

pharmaceutical

product, having a

mounting cup with

inside diameter of

20.1 mm and height

(skirt to shoulder)

of 7.49 mm with a

stem outside diameter of 2.79 mm,

with such components of stainless

steel and buna rubber and with a retaining cup of aluminum (provided

for in subheading

8481.80.30) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1140. 4-METHYL-5-N-PROPOXY-2,4-DIHYDRO-1,2,4-TRIAZOL-3-ONE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3079

‘‘ 9902.22.31 4-Methyl-5-npropoxy-2,4-

dihydro-1,2,4-

triazol-3-one (CAS

No. 145027–96–9)

(provided for in

subheading

2933.99.97) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1141. ETHOXYQUIN.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.32 Ethoxyquin (1,2-

dihydro-6-ethoxy2,2,4-

trimethylquinoline)

(CAS No. 91–53–2)

(provided for in

subheading

2933.49.10) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1142. TRICHOLOROBENZENE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.33 1,2,4-

Trichlorobenzene

(CAS No. 120–82–1)

(provided for in

subheading

2903.69.10) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1143. BENZOIC ACID, 3,4,5-TRIHYDROXY-, PROPYL ESTER.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.34 Benzoic acid, 3,4,5-

trihydroxy-, propyl

ester (CAS No.

121–79–9) (propyl

gallate) (provided

for in subheading

2918.29.75) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1144. 2-CYANOPYRIDINE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3080 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.22.35 2-Cyanopyridine

(CAS No. 100–70–9)

(provided for in

subheading

2933.39.91) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1145. MIXED XYLIDINES.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.36 Mixed xylidines (CAS No. 1300–73–8)

(provided for in subheading

2921.49.50) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1146. CERTAIN RECEPTION APPARATUS NOT CONTAINING A

CLOCK OR CLOCK TIMER, INCORPORATING ONLY AM

RADIO.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.37 Radiobroadcast receivers capable of

operating without

an external source

of power, not containing a clock or

clock timer in the

same housing, each

containing only an

AM radiobroadcast

receiver (provided

for in subheading

8527.19.50) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1147. PIGMENT YELLOW 219.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.38 Pigment Yellow 219

(CAS No. 347174–

87–2) (provided for

in subheading

3204.17.60) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1148. PIGMENT BLUE 80.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3081

‘‘ 9902.22.39 Pigment Blue 80

(CAS No. 391663–

82–4) (provided for

in subheading

3204.17.60) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1149. 1-OXA-3, 20-DIAZADISPIRO-[5.1.11.2]-HENEICOSAN-21-ONE,

2,2,4,4-TETRAMETHYL-,HYDROCHLORIDE, REACTION

PRODUCTS WITH EPICHLOROHYDRIN, HYDROLYZED,

POLYMERIZED.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.40 1-Oxa-3,20-diazadispiro-

[5.1.11.2]-heneicosan-21-

one,2,2,4,4-tetramethyl-

,hydrochloride, reaction

products with

epichlorohydrin,

hydrolyzed, polymerized

(CAS No. 202483–55–4)

(provided for in subheading 3911.90.25) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1150. ISOBUTYL PARAHYDROXYBENZOIC ACID AND ITS SODIUM

SALT.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.41 Isobutyl 4-hydroxybenzoate (CAS

No. 4247–02–3) and its sodium salt

(CAS No. 84930–15–4) (provided

for in subheading 2918.29.65) ........ Free No change No change On or before

12/31/2009 ’’.

SEC. 1151. PHOSPHINIC ACID, DIETHYL-, ALUMINUM SALT.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.42 Phosphinic acid, diethyl-,

aluminum salt (CAS No.

225789–38–8) (provided

for in subheading

2931.00.90) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1152. EXOLIT OP 1312.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3082 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.22.43 Phosphinic acid,

diethyl-, aluminum

salt (CAS No.

225789–38–8) with

synergists and encapsulating agents

(provided for in

subheading

3824.90.91) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1153. SODIUM HYPOPHOSPHITE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.44 Sodium

hypophosphite

monohydrate (CAS

No. 10039–56–2)

(provided for in

subheading

2835.10.00) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1154. CYANURIC CHLORIDE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.45 Cyanuric chloride

(CAS No. 108–77–0)

(provided for in

subheading

2933.69.60) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1155. CERTAIN LEATHER FOOTWEAR FOR PERSONS OTHER THAN

MEN OR WOMEN.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.46 Other footwear with

uppers of leather or

composition leather,

for persons other

than for men or

women (provided

for in subheading

6405.10.00) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1156. CERTAIN OTHER WORK FOOTWEAR.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3083

‘‘ 9902.22.47 Other work footwear for women,

with outer soles

and uppers of rubber or plastics,

other than house

slippers and other

than tennis shoes,

basketball shoes,

gym shoes, training

shoes and the like

(provided for in

subheading

6402.99.18) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1157. CERTAIN TURN OR TURNED FOOTWEAR.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.48 Turn or turned footwear with outer

soles of leather and

uppers of leather,

other than for men

or women (provided

for in subheading

6403.59.15) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1158. CERTAIN WORK FOOTWEAR WITH OUTER SOLES OF

LEATHER.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.49 Footwear with

outer soles of leather and uppers of

leather, covering

the ankle, other

than for women

(provided for in

subheading

6403.51.90) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1159. CERTAIN FOOTWEAR WITH OUTER SOLES OF RUBBER OR

PLASTICS AND WITH OPEN TOES OR HEELS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3084 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.22.50 Footwear with

outer soles of rubber or plastics and

uppers of textile

materials other

than of vegetable fibers, with open toes

or open heels, the

foregoing other

than house slippers

and other than footwear for women

(provided for in

subheading

6404.19.30) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1160. CERTAIN ATHLETIC FOOTWEAR.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.51 Footwear with

outer soles of leather or composition

leather and uppers

of textile materials,

valued over $2.50

per pair, the foregoing other than for

men or women (provided for in subheading 6404.20.40) Free No change No change On or before 12/31/

2009 ’’.

SEC. 1161. CERTAIN WORK FOOTWEAR.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.52 Work footwear with

outer soles of rubber, plastics, leather or composition

leather and uppers

of leather, not covering the ankle

(provided for in

subheading

6403.99.60 or

6403.99.90) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1162. CERTAIN FOOTWEAR.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3085

‘‘ 9902.22.53 Footwear with

outer soles and uppers of rubber or

plastics, incorporating a protective metal toecap,

having uppers of

which over 90 percent of the external

surface area (including any accessories or reinforcements such as those

mentioned in note

4(a) to chapter 64)

is rubber or plastics

(provided for in

subheading

6402.30.30) ............. Free No change No change On or before 12/31/

2009 ’’.

SEC. 1163. 1-NAPHTHYL METHYLCARBAMATE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.54 1-Naphthyl methylcarbamate

(Carbaryl) (CAS No. 63-25-2) (provided

for in subheading 2924.29.47) .............. Free No change No change On or before

12/31/2009 ’’.

SEC. 1164. CERTAIN 16-INCH VARIABLE SPEED SCROLL SAW MACHINES.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.55 Variable speed scroll sawing machines

each having a throat depth of approximately 406 mm, new (provided for in

subheading 8465.91.00) ......................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1165. 3,4-DIMETHOXYBENZALDEHYDE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.56 3,4-Dimethoxybenzaldehyde (CAS No.

120–14–9) (provided for in subheading

2912.49.25) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1166. 2-AMINOTHIOPHENOL.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3086 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.22.57 2-Aminothiophenol (CAS No. 137–07–

5) (provided for in subheading

2930.90.29) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1167. SOLVENT RED 227.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.58 Solvent Red 227 (CI 60510) (provided

for in subheading 3204.19.25) .............. Free No change No change On or before

12/31/2009 ’’.

SEC. 1168. MIXTURES OF FORMALDEHYDE POLYMER AND TOLUENE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.59 Formaldehyde, polymer with toluene

(CAS No. 25155–81–1) (provided for in

subheading 3911.90.25) ......................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1169. 1,2-BIS(3-AMINOPROPYL)ETHYLENEDIAMINE, POLYMER

WITH N-BUTYL-2,2,6,6-TETRAMETHYL-4-PIPERIDINAMINE

AND 2,4,6-TRICHLORO-1,3,5-TRIAZINE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.60 1,2-Bis(3-

aminopropyl)ethylenediamine, polymer

with N-butyl-2,2,6,6-tetramethyl-4-

piperidinamine and 2,4,6-trichloro1,3,5-triazine (CAS No. 136504–96–6)

(provided for in subheading

3812.30.60) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1170. MIXTURE OF BARIUM CARBONATE, STRONTIUM CARBONATE, CALCIUM CARBONATE, 1-METHOXY-2-

PROPANANOL ACETATE, FOR USE AS EMITTER SUSPENSION CATHODE COATING.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.61 A mixture of barium carbonate, strontium carbonate, calcium carbonate,

and 1-methoxy-2-propanol

acetate, for use as emitter

suspension cathode coating (CAS Nos. 513–77–9,

1633–05–2, 471–34–1, and

108–65–6) (provided for in

subheading 3824.90.91) .... Free No change No change On or before

12/31/2009 ’’.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3087

SEC. 1171. RESIN CEMENT.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.62 Resin cement based on

calcium carbonate and silicone resins (CAS Nos.

471–34–1 and 68037–83–

2) (provided for in subheading 3214.10.00) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1172. PHOSPHOR YOX, YTTRIUM OXIDE PHOSPHOR, ACTIVATED

BY EUROPIUM.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.63 Yttrium oxide phosphor,

activated by europium of

a kind used as a

luminophore (CAS No.

68585–82–0) (provided for

in subheading 3206.50.00) Free No change No change On or before

12/31/2009 ’’.

SEC. 1173. PHOSPHOR-BAG-BARIUM MAGNESIUM ALUMINATE PHOSPHOR.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.64 Compound of barium

magnesium aluminate

phosphor, activated by europium or manganese, of

a kind used as

luminophores (CAS Nos.

63774–55–0 and 1308–96–

9) (provided for in subheading 3206.50.00) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1174. YTTRIUM VANADATE PHOSPHOR.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.65 Yttrium vanadate phosphor, of a kind used as a

luminophore (CAS No.

6874–82–7) (provided for

in subheading 3206.50.00) Free No change No change On or before

12/31/2009 ’’.

SEC. 1175. PHOSPHOR SCAP STRONTIUM CHLOROAPATITE-EUROPIUM.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.66 Compound of strontium

chloroapatite-europium, of

a kind used as a

luminophore (CAS No.

68784–77–0) (provided for

in subheading 3206.50.00) Free No change No change On or before

12/31/2009 ’’.

120 STAT. 3088 PUBLIC LAW 109–432—DEC. 20, 2006

SEC. 1176. PHOSPHOR ZINC SILICATE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.67 Phosphor of zinc silicate,

of a kind used as a

luminophore (CAS No.

68611–47–2) (provided for

in subheading 3206.50.00) Free No change No change On or before

12/31/2009 ’’.

SEC. 1177. STRONTIUM MAGNESIUM PHOSPHATE-TIN DOPED.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.68 Strontium magnesium

phosphate-tin doped inorganic products of a kind

used as luminophores

(CAS Nos. 1314–11–0,

1314–56–3, 1309–48–4,

and 18282–10–5) (provided for in subheading

3206.50.00) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1178. PHOSPHOR-YOF FLU PDR YOX; YTTRIUM OXIDE PHOSPHOR,

ACTIVATED BY EUROPIUM.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.69 Yttrium oxide phosphor,

activated by europium

used as a luminophore

(CAS No. 68585–82–0)

(provided for in subheading 3206.50.00) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1179. CALCIUM CHLORIDE PHOSPHATE PHOSPHOR.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.70 Calcium chloride phosphate phosphor activated

by manganese and antimony used as a

luminophore (CAS No.

75535–31–8) (provided for

in subheading 3206.50.00) Free No change No change On or before

12/31/2009 ’’.

SEC. 1180. CERAMIC FRIT POWDER.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3089

‘‘ 9902.22.71 A mixture of aluminum

oxide, calcium oxide, barium oxide, magnesium

oxide, boron oxide,

butylmethacrylate resin

and C.I. Solvent Red 24

used in the manufacture

of ceramic arc tubes (CAS

Nos. 1344–28–1, 1305–78–

8, 1304–28–5, 1309–48–4,

1303–86–2, 9003–63–8,

and 85–83–6) (provided

for in subheading

3824.90.91) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1181. PHOSPHOR LITE WHITE AND PHOSPHOR BLUE HALO.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.72 Calcium chloride phosphate phosphor used as a

luminophore (CAS No.

75535–31–8) (provided for

in subheading 3206.50.00) Free No change No change On or before

12/31/2009 ’’.

SEC. 1182. PHOSPHOR-SCA, STRONTIUM HALOPHOSPHATE DOPED

WITH EUROPIUM.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.73 Strontium halophosphate

doped with europium used

as a luminophore (CAS

Nos. 109037–74–3 and

1312–81–8) (provided for

in subheading 3206.50.00) Free No change No change On or before

12/31/2009 ’’.

SEC. 1183. PHOSPHOR-COOL WHITE SMALL PARTICLE CALCIUM

HALOPHOSPHATE PHOSPHOR ACTIVATED BY MANGANESE AND ANTIMONY.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.74 Small particle calcium

chloride phosphate phosphor activated by manganese and antimony used

as a luminophore (CAS

No. 75535–31–8) (provided for in subheading

3206.50.00) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1184. PHOSPHOR LAP LANTHANUM PHOSPHATE PHOSPHOR, ACTIVATED BY CERIUM AND TERBIUM.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3090 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.22.75 Lanthanum phosphate

phosphor, activated by cerium and terbium, inorganic used as

luminophores (CAS Nos.

13778–59–1, 13454–71–2,

and 13863–48–4 or

95823–34–0) (provided for

in subheading 3206.50.00) Free No change No change On or before

12/31/2009 ’’.

SEC. 1185. KASHMIR.

(a) IN GENERAL.—Subchapter II of chapter 99 is amended by

inserting in numerical sequence the following new headings:

‘‘ 9902.22.76 Fine animal

hair of Kashmir (cashmere) goats,

not processed in any

manner beyond the

degreased or

carbonized

condition

(provided for

in subheading

5102.11.10) .. Free No change No change On or before

12/31/2009

‘‘ 9902.22.77 Fine animal

hair of Kashmir (cashmere) goats

(provided for

in subheading

5102.11.90) .. Free No change No change On or before

12/31/2009 ’’.

(b) CONFORMING AMENDMENT.—Subchapter II of chapter 99

is amended by striking headings 9902.51.15 (relating to articles

provided for in subheading 5102.11.10) and 9902.51.16 (relating

to articles provided for in subheading 5102.11.90).

SEC. 1186. CERTAIN ARTICLES OF PLATINUM.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.78 Spheres of platinum, containing approximately 18 percent by weight of

iridium, of a kind used in manufacturing electrodes for spark plugs (provided for in subheading 7115.90.60) .... Free No change No change On or before

12/31/2009 ’’.

SEC. 1187. NICKEL ALLOY WIRE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3091

‘‘ 9902.22.79 Cold-formed wire of nickel alloys containing 0.09 percent or more but not

more than 1.6 percent by weight of silicon, certified by the importer to be

used in the manufacture of spark plug

electrodes, the foregoing either round

wire measuring 1.7 mm or more but

not over 4.9 mm in cross-sectional diameter or flat wire of rectangular

cross section measuring 0.9 mm or

more but not over 2.2 mm in thickness

and 1.7 mm or more but not over 3.3

mm in width (provided for in subheading 7505.22.10) ............................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1188. TITANIUM MONONITRIDE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.80 Titanium mononitride (CAS No.

25583–20–4) (provided for in subheading 2850.00.07) ............................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1189. HIGH ACCURACY, METAL, MARINE SEXTANTS, USED FOR

NAVIGATING BY CELESTIAL BODIES.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.81 Marine sextants of metal, designed for

use in navigating by celestial bodies

(provided for in subheading

9014.80.10) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1190. ELECTRICALLY OPERATED PENCIL SHARPENERS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.82 Electrically operated pencil sharpeners (provided

for in subheading

8472.90.40) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1191. VALVE ASSEMBLIES (VACUUM RELIEF).

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.83 Pedestal assemblies for vacuum relief

valves, designed for use in aircraft

(provided for in subheading

8481.40.00) ............................................. Free No change No change On or before

12/31/2009 ’’.

120 STAT. 3092 PUBLIC LAW 109–432—DEC. 20, 2006

SEC. 1192. SEALS, AERODYNAMIC, FIREPROOF.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.84 Seals of polyester fabric bonded over a

silicone core, designed for use in airplanes (provided for in subheading

3926.90.00 or 5911.90.00) ..................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1193. WING ILLUMINATION LIGHTS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.85 Wing illumination lights, designed for

use on airplanes (provided for in subheading 9405.60.40) ............................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1194. EXTERIOR EMERGENCY LIGHTS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.86 Exterior emergency lights, designed

for use on airplanes (provided for in

subheading 9405.60.40) ......................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1195. MAGNESIUM PEROXIDE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.87 Magnesium peroxide, minimum 25 percent purity

(CAS No. 1335–26–8)

(provided for in subheading 2816.10.00) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1196. CERTAIN FOOTWEAR OTHER THAN FOR MEN.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.88 Footwear, other than for

men, with outer soles of

leather or composition

leather and uppers of textile materials, valued not

over $2.50 per pair (provided for in subheading

6404.20.20) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1197. GRASS SHEARS WITH ROTATING BLADE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3093

‘‘ 9902.22.89 Grass shears with swiveling heads and

with rotating vertical and horizontal

cutting blades of steel (provided for in

subheading 8201.90.30) ......................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1198. CERIUM SULFIDE PIGMENTS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.90 Cerium sulfide pigments (CAS Nos.

12014–93–6 and 12031–49–1) (provided for in subheading 3206.49.50) .... Free No change No change On or before

12/31/2009 ’’.

SEC. 1199. KRESOXIM METHYL.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.91 Mixtures of methyl (E)-methoxyimino-

[α-(o-tolyloxy)-o-tolyl]acetate

(Kresoxim methyl) (CAS No. 143390–

89–0) and application adjuvants (provided for in subheading 3808.20.15) .... Free No change No change On or before

12/31/2009 ’’.

SEC. 1200. 4-PIECE OR 5-PIECE FIREPLACE TOOLS OF IRON OR STEEL.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.92 Packages containing 4 or 5 different

fireplace tools, such tools of iron or

steel, intended for sale to the ultimate

consumer in such packages (provided

for in subheading 8205.51.30) .............. Free No change No change On or before

12/31/2009 ’’.

SEC. 1201. RSD 1235.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.93 3-Pyrrolidinol, 1-[(1R,2R)-2-[2-(3,4-

dimethoxyphenyl)ethoxy]cyclohexyl]-

,hydrochloride, (3R) (CAS No. 748810–

28–8) (provided for in subheading

2933.99.53) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1202. MCPB ACID AND MCPB SODIUM SALT.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3094 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.22.94 4-(4-Chloro-2-methylphenoxy) butanoic

acid (CAS No. 94–81–5); 4-(4-chloro-2-

methylphenoxy)butanoic acid, sodium

salt (CAS No. 6062–26–6) (provided for

in subheading 2918.90.20) .................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1203. GIBBERELLIC ACID.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.95 Gibberellic acid (GA3) (CAS No. 77–

06–5) and a mixture of gibberellin A4

(CAS No. 468–44–0) and gibberellin

A7 (CAS No. 510–75–8) (provided for

in subheading 2932.29.50) .................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1204. TRIPHENYLTIN HYDROXIDE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.96 Triphenyltin hydroxide (CAS No. 76–

87–9) (provided for in subheading

2931.00.25) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1205. BROMOXYNIL OCTONOATE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.97 3,5-Dibromo-4-hydroxybenzonitrile

octonoate (CAS No. 1689–84–5) (provided for in subheading 2926.90.25) .... Free No change No change On or before

12/31/2009 ’’.

SEC. 1206. METHYL 3-(TRIFLUOROMETHYL)BENZOATE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.98 Methyl 3-(trifluoromethyl)benzoate

(CAS No. 2557–13–3) (provided for in

subheading 2916.39.45) ......................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1207. 4-(TRIFLUOROMETHOXY)PHENYL ISOCYANATE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.22.99 4-(Trifluoromethoxy)phenyl isocyanate

(CAS No. 35037–73–1) (provided for in

subheading 2929.10.55) ......................... Free No change No change On or before

12/31/2009 ’’.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3095

SEC. 1208. 4-METHYLBENZONITRILE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.01 4-Methylbenzonitrile (CAS No. 104–

85–8) (provided for in subheading

2926.90.43) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1209. DIAMINODECANE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.02 Diaminodecane (CAS No. 646–25–3)

(provided for in subheading

2921.29.00) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1210. CERTAIN COMPOUNDS OF LANTHANUM PHOSPHATES.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.03 Lanthanum phosphate (CAS No.

13778–59–1) (provided for in subheading 2846.90.80) ............................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1211. CERTAIN COMPOUNDS OF YTTRIUM EUROPIUM OXIDE COPRECIPITATES.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.04 Mixtures or coprecipitates of yttrium

oxide (CAS No. 1314–36–9) and europium oxide (CAS No. 1308–96–9) having a yttrium oxide content of at least

90 percent (provided for in subheading

2846.90.80) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1212. CERTAIN COMPOUNDS OF LANTHANUM, CERIUM, AND TERBIUM PHOSPHATES.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.05 Mixtures or coprecipitates of lanthanum phosphate, cerium phosphate,

and terbium phosphate (CAS Nos.

13778–59–1, 13454–71–2, and 13863–

48–4 or 95823–34–0) (provided for in

subheadings 2846.10.00 and

2846.90.80) ............................................. Free No change No change On or before

12/31/2009 ’’.

120 STAT. 3096 PUBLIC LAW 109–432—DEC. 20, 2006

SEC. 1213. CERTAIN COMPOUNDS OF YTTRIUM CERIUM PHOSPHATES.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.06 Mixtures or coprecipitates of yttrium

phosphate (CAS No. 13990–54–0) and

cerium phosphate (CAS No. 13454–71–

2) (provided for in subheadings

2846.10.00 and 2846.90.80) .................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1214. CANNED, BOILED OYSTERS, NOT SMOKED.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.07 Oysters (other than smoked), prepared

or preserved (provided for in subheading 1605.90.50) ............................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1215. BOOTS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.08 Boots constructed by hand of natural

rubber, the foregoing with steel toes

and incorporating ballistic nylon for

cut protection, with self-cleaning lug

soles or with ‘‘caulked’’ soles for slip

and fall protection (provided for in

subheading 6401.10.00) ......................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1216. VINYLIDENE CHLORIDE-METHYL METHACRYLATE-ACRYLONITRILE COPOLYMER.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.09 Vinylidene chloride-methyl methacrylate-acrylonitrile copolymer (CAS No.

25214–39–5) (provided for in subheading 3904.50.00) ............................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1217. 1-PROPENE, 1,1,2,3,3,3-HEXAFLUORO-, OXIDIZED, POLYMERIZED, REDUCED HYDROLYZED.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.10 1-Propene, 1,1,2,3,3,3-hexafluoro-,

oxidized, polymerized, reduced

hydrolyzed (CAS No. 161075–14–5)

(provided for in subheading

3907.20.00) ............................................. Free No change No change On or before

12/31/2009 ’’.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3097

SEC. 1218. 1-PROPENE,1,1,2,3,3,3-HEXAFLUORO-, OXIDIZED, POLYMERIZED.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.11 1-Propene, 1,1,2,3,3,3-hexafluoro-,

oxidized, polymerized (CAS No.

69991–67–9) (provided for in subheading 3907.20.00) ............................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1219. 1-PROPENE, 1,1,2,3,3,3-HEXAFLUORO-, TELOMER WITH

CHLOROTRIFLUOROETHENE, OXIDIZED, REDUCED,

ETHYL ESTER, HYDROLYZED.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.12 1-Propene, 1,1,2,3,3,3,-hexafluoro-,

telomer with chlorotrifluoroethene,

oxidized, reduced, ethyl ester,

hydrolyzed (CAS No. 220182–27–4)

(provided for in subheading

3907.20.00) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1220. INFRARED ABSORBING DYE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.13 1H-Benz[e]indolium, 2-[2-[2-chloro-3-

[(1,3-dihydro-1,1,3-trimethyl-2Hbenz[e]indol-2-ylidene)ethylidene]-1-

cyclohexen-1-yl]ethenyl]-1,1,3-

trimethyl-, salt with 4-

methylbenzenesulfonic acid (1:1) (CAS

No. 134127–48–3) (provided for in subheading 2934.99.90) ............................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1221. 1,1,2-2-TETRAFLUOROETHENE, OXIDIZED, POLYMERIZED.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.14 1,1,2-2-Tetrafluoroethene, oxidized, polymerized (CAS No. 69991–61–3) (provided for in subheading 3907.20.00) .... Free No change No change On or before

12/31/2009 ’’.

SEC. 1222. METHOXYCARBONYL-TERMINATED PERFLUORINATED

POLYOXYMETHYLENE-POLYOXYETHYLENE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3098 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.23.15 Methoxycarbonyl-terminated

perfluorinated polyoxymethylenepolyoxyethylene (CAS No. 107852–49–

3) (provided for in subheading

3907.20.00) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1223. ETHENE, TETRAFLUORO, OXIDIZED, POLYMERIZED,

REDUCED, DECARBOXYLATED.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.16 Ethene, tetrafluoro, oxidized, polymerized, reduced, decarboxylated (CAS

No. 161075–02–1) (provided for in subheading 3824.90.91) ............................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1224. ETHENE, TETRAFLUORO, OXIDIZED, POLYMERIZED

REDUCED, METHYL ESTERS, REDUCED, ETHOXYLATED.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.17 Ethene, tetrafluoro, oxidized, polymerized reduced, methyl esters, reduced,

ethoxylated (CAS No. 162492–15–1)

(provided for in subheading

3907.20.00) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1225. OXIRANEMETHANOL, POLYMERS WITH REDUCED METHYL

ESTERS OF REDUCED POLYMERIZED OXIDIZED TETRAFLUOROETHYLENE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.18 Oxiranemethanol, polymers with reduced methyl esters of reduced polymerized oxidized tetrafluoroethylene

(CAS No. 156559–18–1) (provided for

in subheading 3907.20.00) .................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1226. ETHENE, TETRAFLUORO, OXIDIZED, POLYMERIZED

REDUCED, METHYL ESTERS, REDUCED.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.19 Ethene, tetrafluoro, oxidized, polymerized reduced, methyl esters, reduced

(CAS No. 88645–29–8) (provided for in

subheading 3907.20.00) ......................... Free No change No change On or before

12/31/2009 ’’.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3099

SEC. 1227. CERTAIN LIGHT-ABSORBING PHOTO DYES.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.20 Morpholine, 4-[4,5-dihydro-4-[3-[5-hydroxy-1-methyl-3-(4-

morpholinylcarbonyl)-1H-pyrazol-4-yl]-

2-propenylidene]-1-methyl-5-oxo-1Hpyrazol-3-yl]carbonyl]-, potassium salt

(CAS No. 183196–57–8) (provided for

in subheading 2934.99.90); 1,4-

benzenedisulfonic acid, 2-[4-[5-[1-(2,5-

disulfophenyl)-1,5-dihydro-3-

[(methylamino)carbonyl]-5-oxo-4Hpyrazol-4-ylidene]-3-(2-oxo-1-

pyrrolidinyl)-1,3-pentadienyl]-5-hydroxy-3-[(methylamino)carbonyl]-1Hpyrazol-1-yl]-, pentapotassium salt

(CAS No. 202482–44–8) (provided for

in subheading 2933.79.08) .................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1228. CERTAIN SPECIALTY MONOMERS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.21 3,4-Dimethylbenzene, 1,1′-[2,2,2-

trifluoro-1-

(trifluoromethyl)ethylidene]bis- (CAS

No. 65294–20–4) (provided for in subheading 2903.69.80) ............................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1229. SUSPENSION OF DUTY ON EXOFLEX F BX7011.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.22 1,4-Benzenedicarboxylic acid, dimethyl

ester, polymer with 1,4-butanediol and

hexanedioic acid (CAS No. 55231–08–

8) (provided for in subheading

3907.99.00) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1230. TRIPHENYL PHOSPHINE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.23 Triphenyl phosphine (CAS No. 603–

35–0) (provided for in subheading

2931.00.90) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1231. CERTAIN GOLF BAG BODIES.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3100 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.23.24 Golf bag bodies made of woven fabrics

of nylon or polyester, sewn together

with rainhoods, pockets, dividers, and

graphite shaft protection (provided for

in subheading 6307.90.98) .................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1232. DICHLORPROP-P ACID, DICHLORPROP-P DIMETHYLAMINE

SALT, AND DICHLORPROP-P 2-ETHYLHEXYL ESTER.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.25 (+)-(R)-2-(2,4-Dichlorophenoxy) propanoic acid (CAS No. 15165–67–0); (+)-

(R)-2-(2,4-dichlorophenoxy) propanoic

acid, 2-ethylhexyl ester (CAS No.

79270–78–3) (provided for in subheading 2918.90.20), and (+)-(R)-2-(2,4-

dichlorophenoxy)propanoic acid, dimethylamine salt (CAS No. 104786–

87–0) (provided for in subheading

2921.19.60) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1233. 2,4-DB ACID AND 2,4-DB DIMETHYLAMINE SALT.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.26 4-(2,4-Dichlorophenoxy) butyric acid

(CAS No. 94–82–6) (provided for in

subheading 2918.90.20); and 4-(2,4-

dichlorophenoxy)butyric acid, dimethylamine salt (CAS No. 2758–42–

1) (provided for in subheading

2921.19.60) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1234. FILAMENT FIBER TOW OF RAYON.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.27 Filament tow of rayon (provided for in

heading 5502.00.00) ............................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1235. PARTS FOR USE IN THE MANUFACTURE OF CERTAIN HIGHPERFORMANCE LOUDSPEAKERS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3101

‘‘ 9902.23.28 Parts (provided for in subheading

8518.90.80) certified by the importer

as for use exclusively in the manufacture of loudspeakers which (when not

mounted in their enclosures) meet a

performance standard of not more

than 1.5 dB for the average level of 3

or more octave bands when tested in a

reverberant chamber ............................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1236. CERTAIN PLASTIC LAMP-HOLDER HOUSINGS CONTAINING

SOCKETS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.29 Lamp-holder housings of plastics, containing sockets (provided for in subheading 8536.61.00) ............................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1237. CERTAIN PORCELAIN LAMP-HOLDER HOUSINGS CONTAINING SOCKETS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.30 Lamp-holder housings of porcelain,

containing sockets (provided for in

subheading 8536.61.00) ......................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1238. CERTAIN ALUMINUM LAMP-HOLDER HOUSINGS CONTAINING SOCKETS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.31 Lamp-holder housings of aluminum,

containing sockets (provided for in

subheading 8536.61.00) ......................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1239. CERTAIN BRASS LAMP-HOLDER HOUSINGS CONTAINING

SOCKETS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.32 Lamp-holder housings of brass, containing sockets (provided for in subheading 8536.61.00) ............................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1240. STAPLE FIBERS OF VISCOSE RAYON, NOT CARDED.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3102 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.23.33 Staple fibers of viscose rayon, not

carded, combed, or otherwise processed

for spinning, measuring 1.67 to 16.67

decitex and having a fiber length each

measuring 20 mm or more but not

over 150 mm (provided for in subheading 5504.10.00) ............................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1241. STAPLE FIBERS OF RAYON, CARDED, COMBED, OR OTHERWISE PROCESSED.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.34 Staple fibers of rayon, carded, combed,

or otherwise processed for spinning,

the foregoing presented in the form of

top (provided for in heading

5507.00.00) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1242. MINI DVD CAMCORDER WITH 680K PIXEL CCD.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.35 Camcorders each capable of recording

and reproducing video images on miniDVD media in all the following formats: DVD–R, DVD–RW, DVD–RAM,

or DVD+RW, the foregoing each with

25 power optical zoom and a lens diameter of 34 mm (provided for in subheading 8525.40.80) ............................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1243. MINI DVD CAMCORDER WITH 20G HDD.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.36 Camcorders each capable of recording

and reproducing video images on miniDVD media in all the following formats: DVD–R, DVD–RW, DVD–RAM,

or DVD+RW, the foregoing each with

an internal 20 gigabyte (20G) hard

disk drive and a USB 2.0 port (provided for in subheading 8525.40.80) .... Free No change No change On or before

12/31/2009 ’’.

SEC. 1244. METAL HALIDE LAMP.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.37 Metal halide lamps designed for use in

video projectors (provided for in subheading 8539.32.00) ............................... Free No change No change On or before

12/31/2009 ’’.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3103

SEC. 1245. HAND-HELD ELECTRONIC CAN OPENERS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.38 Hand-held electromechanical can

openers, with self-contained electric

motor (provided for in subheading

8509.80.00) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1246. ELECTRIC KNIVES.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.39 Electromechanical knives, with selfcontained electric motor (provided for

in subheading 8509.80.00) .................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1247. TOASTER OVENS WITH SINGLE-SLOT TRADITIONAL

TOASTER OPENING ON TOP OF OVEN.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.40 Electrothermic toaster ovens, each incorporating a single-slot toaster opening on top of the oven (provided for in

subheading 8516.72.00) ......................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1248. ICE SHAVERS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.41 Electromechanical ice shavers, with

self-contained electric motor (provided

for in subheading 8509.40.00) .............. Free No change No change On or before

12/31/2009 ’’.

SEC. 1249. DUAL-PRESS SANDWICH MAKERS WITH FLOATING UPPER

LID AND LOCK.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.42 Dual-grid electric sandwich grillers,

each with lock and floating upper lid

(provided for in subheading

8516.60.60) ............................................. Free No change No change On or before

12/31/2009 ’’.

120 STAT. 3104 PUBLIC LAW 109–432—DEC. 20, 2006

SEC. 1250. ELECTRIC JUICE EXTRACTORS GREATER THAN 300 WATTS

BUT LESS THAN 400 WATTS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.43 Electromechanical juice extractors,

each with a self-contained 2-speed

electric motor rated over 300 W but

not over 400 W (provided for in subheading 8509.40.00) ............................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1251. ELECTRIC JUICE EXTRACTORS NOT LESS THAN 800 WATTS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.44 Electromechanical juice extractors,

each with a self-contained 2-speed

electric motor rated at 800 W or higher (provided for in subheading

8509.40.00) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1252. OPEN-TOP ELECTRIC INDOOR GRILLS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.45 Open-top electric grills designed for indoor use (provided for in subheading

8516.60.60) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1253. AUTOMATIC DRIP COFFEEMAKERS OTHER THAN THOSE

WITH CLOCKS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.46 Electrothermic automatic drip

coffeemakers without electronic clock,

each with self-contained coffee holding

chamber and designed to be used without separate carafe (provided for in

subheading 8516.71.00) ......................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1254. AUTOMATIC DRIP COFFEEMAKERS WITH ELECTRONIC

CLOCKS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3105

‘‘ 9902.23.47 Electrothermic automatic drip

coffeemakers each with electronic clock

and with self-contained coffee holding

chamber, the foregoing designed to be

used without separate carafe (provided

for in subheading 8516.71.00) .............. Free No change No change On or before

12/31/2009 ’’.

SEC. 1255. ELECTRIC UNDER-THE-CABINET MOUNTING CAN OPENERS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.48 Electromechanical can openers, with

self-contained electric motor, the foregoing designed to be mounted below

kitchen cabinets (provided for in subheading 8509.80.00) ............................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1256. DIMETHYL MALONATE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.49 Dimethyl malonate (CAS No. 108–59–

8) (provided for in subheading

2917.19.70) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1257. LIGHTWEIGHT DIGITAL CAMERA LENSES.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.50 Lenses designed for digital cameras,

the foregoing with focal length 55 mm

or more but not over 200 mm and not

exceeding 255.2 g in weight (provided

for in subheading 9002.11.90) .............. Free No change No change On or before

12/31/2009 ’’.

SEC. 1258. DIGITAL ZOOM CAMERA LENSES.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.51 Lenses designed for digital cameras,

the foregoing with focal length 17 mm

or more but not over 55 mm and not

exceeding 765.5 g in weight (provided

for in subheading 9002.11.90) .............. Free No change No change On or before

12/31/2009 ’’.

SEC. 1259. COLOR FLAT PANEL SCREEN MONITORS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3106 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.23.52 Color video monitors each having a

flat panel screen, BNC input connection and video loop-thru connector, the

foregoing with a video display diagonal

of either 41.9 cm or more but not more

than 44.5 cm, or 47 cm or more but

not more than 49.5 cm (provided for in

subheading 8528.21.70) ......................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1260. COLOR MONITORS WITH A VIDEO DISPLAY DIAGONAL OF

35.56 CM OR GREATER.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.53 Color video monitors each having a

cathode-ray tube and a video display

diagonal exceeding 35.56 cm (provided

for in subheading 8528.21.39) .............. Free No change No change On or before

12/31/2009 ’’.

SEC. 1261. COLOR MONITORS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.54 Color video monitors, each having a

cathode-ray tube and a video display

diagonal of more than 34.29 cm but

not more than 35.56 cm (provided for

in subheading 8528.21.29) .................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1262. BLACK AND WHITE MONITORS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.55 Black and white or other monochrome

monitors with cathode-ray tubes, the

foregoing each with a video display diagonal of either 21.6 cm or more but

not more than 24.1 cm, 29.2 cm or

more but not more than 31.8 cm or

41.9 cm or more but not more than

44.5 cm (provided for in subheading

8528.22.00) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1263. 6 V LEAD-ACID STORAGE BATTERIES.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3107

‘‘ 9902.23.56 6 V lead-acid storage batteries with a

maximum length of 8.89 cm, maximum width of 5.08 cm and maximum

height of 11.43 cm, rated at less than

10 ampere-hours, certified by the importer as intended for use as the auxiliary source of power for burglar or fire

alarms and similar apparatus of subheading 8531.10.00 (provided for in

subheading 8507.20.80) ......................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1264. ZIRCONYL CHLORIDE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.57 Zirconium oxychloride (zirconyl chloride or zirconium dichloride oxide)

(CAS No. 15461–27–5) (provided for in

subheading 2827.49.50) ......................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1265. NAPHTHOL AS-CA.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.58 5′-Chloro-3-hydroxy-2′-methoxy-2-

naphthanilide (CAS No. 137–52–0)

(provided for in subheading

2924.29.36) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1266. NAPHTHOL AS-KB.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.59 5′-Chloro-3-hydroxy-2′-methyl-2-

naphthanilide (CAS No. 135–63–7)

(provided for in subheading

2924.29.36) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1267. BASIC VIOLET 1.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.60 Basic Violet 1 (CAS No. 8004–87–3)

(provided for in subheading

3204.13.80) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1268. BASIC BLUE 7.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3108 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.23.61 Basic Blue 7 (CAS No. 2390–60–5)

(provided for in subheading

3204.13.80) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1269. 3-AMINO-4-METHYLBENZAMIDE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.63 3-Amino-4-methylbenzamide (CAS No.

19406–86–1) (provided for in subheading 2924.29.76) ............................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1270. ACETOACETYL-2,5-DIMETHOXY-4-CHLOROANILIDE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.64 Acetoacetyl-2,5-dimethoxy-4-

chloroanilide (CAS No. 4433–79–8)

(provided for in subheading

2924.29.76) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1271. PHENYL SALICYLATE (BENZOIC ACID, 2-HYDROXY-, PHENYL

ESTER).

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.65 Phenyl salicylate (benzoic acid, 2-hydroxy-, phenyl ester) (CAS No. 118–

55–8) (provided for in subheading

2918.23.10) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1272. SYNTHETIC INDIGO POWDER.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.66 Synthetic indigo powder, (3H-indol-3-

one, 2-(1,3-dihydro-3-oxo-2H-indol-2-

ylidene)-1,2-dihydro-) (CAS No. 482–

89–3) (provided for in subheading

3204.15.10) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1273. 1,3,5-TRIAZINE-2,4-DIAMINE, 6-[2-(2-METHYL-1H-IMIDAZOL-1-

YL)ETHYL]-.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3109

‘‘ 9902.23.67 1,3,5-Triazine-2,4-diamine, 6-[2-(2-

methyl-1H-imidazol-1-yl)ethyl]- (CAS

No. 38668–46–1) (provided for in subheading 2933.69.60) ............................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1274. 50/50 MIXTURE OF 1,3,5-TRIAZINE-2,4,6(1H,3H,5H)-TRIONE,

1,3,5-TRIS[(2R)-OXIRANYLMETHYL]- AND 1,3,5,-TRIAZINE2,4,6(1H,3H,5H)-TRIONE, 1,3,5-TRIS[(2S)-

OXIRANYLMETHYL]-.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.68 50/50 Mixture of 1,3,5-triazine2,4,6(1H,3H,5H)-trione, 1,3,5-tris[(2R)-

oxiranylmethyl]- and 1,3,5,-triazine2,4,6(1H,3H,5H)-trione, 1,3,5-tris[(2S)-

oxirianylmethyl]- (CAS Nos. 240408–

78–0 and 240408–81–5) (provided for

in subheading 2933.69.60) .................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1275. 9H-THIOXANTHENE-2-CARBOXALDEHYDE, 9-OXO-, 2-(OACETYLOXIME).

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.69 9H-Thioxanthene-2-carboxaldehyde, 9-

oxo-, 2-(o-acetyloxime) (CAS No.

362624–80–4) (provided for in subheading 2934.99.39) ............................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1276. 1H-IMIDAZOLE, 2-ETHYL-4-METHYL-.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.70 1H-Imidazole, 2-ethyl-4-methyl- (CAS

No. 931–36–2) (provided for in subheading 2933.29.90) ............................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1277. 1H-IMIDAZOLE-4-METHANOL, 5-METHYL-2-PHENYL-.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.71 1H-Imidazole-4-methanol, 5-methyl-2-

phenyl- (CAS No. 13682–32–1) (provided for in subheading 2933.29.90) .... Free No change No change On or before

12/31/2009 ’’.

120 STAT. 3110 PUBLIC LAW 109–432—DEC. 20, 2006

SEC. 1278. 4-CYCLOHEXENE-1,2-DICARBOXYLIC ACID, COMPD. WITH

1,3,5-TRIAZINE-2,4,6-TRIAMINE (1:1).

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.72 4-Cyclohexene-1,2-dicarboxylic acid,

compd. with 1,3,5-triazine-2,4,6-triamine (1:1) (provided for in subheading 2933.69.60) ............................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1279. 1,3,5,-TRIAZINE-2,4-DIAMINE, 6-[2-(2-UNDECYL-1H-IMIDAZOL1-YL)ETHYL]-.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.73 1,3,5,-Triazine-2,4-diamine, 6-[2-(2-

undecyl-1H-imidazol-1-yl)ethyl]- (CAS

No. 50729–75–4) (provided for in subheading 2933.69.60) ............................... Free No change No change On or before

12/31/2009 ’’.

SEC. 1280. CERTAIN FOOTWEAR VALUED OVER $20 A PAIR WITH

COATED OR LAMINATED TEXTILE FABRICS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.74 Footwear (other than for

men or women, and other

than vulcanized footwear

and footwear with waterproof molded bottoms, including bottoms comprising an outer sole and

all or part of the upper),

valued over $20/pair,

whose height from the

bottom of the outer sole to

the top of the upper does

not exceed 7 inches (17.78

cm), designed to be worn

in lieu of, but not over,

other footwear as a protection against water, oil,

grease or chemicals or

cold or inclement weather

where such protection includes protection against

water that is imparted by

the use of a coated or laminated textile fabric (provided for in subheading

6402.91.50) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1281. CERTAIN WOMEN’S FOOTWEAR WITH COATED OR LAMINATED TEXTILE FABRICS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3111

‘‘ 9902.23.75 Women’s footwear with

outer soles and uppers of

rubber or plastics (except

footwear of vulcanized

rubber and footwear with

waterproof molded bottoms, including bottoms

comprising an outer sole

and all or part of the

upper), valued over $20/

pair, covering the ankle,

whose height from the

bottom of the outer sole to

the top of the upper does

not exceed 8 inches (20.32

cm), such footwear designed to be worn in lieu

of, but not over, other

footwear as a protection

against water, oil, grease

or chemicals or cold or inclement weather where

such protection includes

protection against water

that is imparted by the

use of a coated or laminated textile fabric (provided for in subheading

6402.91.50) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1282. CERTAIN MEN’S FOOTWEAR WITH COATED OR LAMINATED

TEXTILE FABRICS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.76 Men’s footwear (except

vulcanized footwear and

footwear with waterproof

molded bottoms, including

bottoms comprising an

outer sole and all or part

of the upper), valued over

$20/pair, whose height

from the bottom of the

outer sole to the top of the

upper does not exceed 8

inches (20.32 cm), designed to be worn in lieu

of, but not over, other

footwear as a protection

against water, oil, grease

or chemicals or cold or inclement weather where

such protection includes

protection against water

that is imparted by the

use of a coated or laminated textile fabric (provided for in subheading

6402.91.50) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1283. CERTAIN MEN’S FOOTWEAR VALUED OVER $20 A PAIR WITH

COATED OR LAMINATED TEXTILE FABRICS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3112 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.23.77 Men’s footwear (except

vulcanized footwear and

footwear with waterproof

molded bottoms, including

bottoms comprising an

outer sole and all or part

of the upper), valued over

$20/pair, designed to be

worn in lieu of, but not

over, other footwear as a

protection against water,

oil, grease or chemicals or

cold or inclement weather

where such protection includes protection against

water that is imparted by

the use of a coated or laminated textile fabric (provided for in subheading

6402.99.20) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1284. CERTAIN WOMEN’S FOOTWEAR VALUED OVER $20 A PAIR

WITH COATED OR LAMINATED TEXTILE FABRICS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.78 Women’s footwear (except

vulcanized footwear and

footwear with waterproof

molded bottoms, including

bottoms comprising an

outer sole and all or part

of the upper), valued over

$20/pair, designed to be

worn in lieu of, but not

over, other footwear as a

protection against water,

oil, grease or chemicals or

cold or inclement weather

where such protection includes protection against

water that is imparted by

the use of a coated or laminated textile fabric (provided for in subheading

6402.99.20) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1285. CERTAIN OTHER FOOTWEAR VALUED OVER $20 A PAIR WITH

COATED OR LAMINATED TEXTILE FABRICS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3113

‘‘ 9902.23.79 Footwear (other than for

men or women, and other

than vulcanized footwear

and footwear with waterproof molded bottoms, including bottoms comprising an outer sole and

all or part of the upper),

valued over $20/pair, designed to be worn in lieu

of, but not over, other

footwear as a protection

against water, oil, grease

or chemicals or cold or inclement weather where

such protection includes

protection against water

that is imparted by the

use of a coated or laminated textile fabric (provided for in subheading

6402.99.20) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1286. CERTAIN FOOTWEAR WITH COATED OR LAMINATED TEXTILE FABRICS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.80 Footwear (other than for

men or women and other

than vulcanized footwear

and footwear with waterproof molded bottoms, including bottoms comprising an outer sole and

all or part of the upper),

valued over $20/pair, not

covering the ankle, designed to be worn in lieu

of, but not over, other

footwear as a protection

against water, oil, grease

or chemicals or cold or inclement weather where

such protection includes

protection against water

that is imparted by the

use of a coated or laminated textile fabric (provided for in subheading

6404.19.20) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1287. CERTAIN OTHER FOOTWEAR COVERING THE ANKLE WITH

COATED OR LAMINATED TEXTILE FABRICS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3114 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.23.81 Footwear (other than for

men or women, and other

than vulcanized footwear

and footwear with waterproof molded bottoms, including bottoms comprising an outer sole and

all or part of the upper),

valued over $20/pair, covering the ankle, whose

height from the bottom of

the outer sole to the top of

the upper does not exceed

7 inches (17.78 cm), designed to be worn in lieu

of, but not over, other

footwear as a protection

against water, oil, grease

or chemicals or cold or inclement weather where

such protection includes

protection against water

that is imparted by the

use of a coated or laminated textile fabric (provided for in subheading

6404.19.20) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1288. CERTAIN WOMEN’S FOOTWEAR COVERING THE ANKLE WITH

COATED OR LAMINATED TEXTILE FABRICS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.82 Women’s footwear (except

vulcanized footwear and

footwear with waterproof

molded bottoms, including

bottoms comprising an

outer sole and all or part

of the upper), valued over

$20/pair, covering the

ankle, whose height from

the bottom of the outer

sole to the top of the

upper does not exceed 8

inches (20.32 cm), such

footwear designed to be

worn in lieu of, but not

over, other footwear as a

protection against water,

oil, grease or chemicals or

cold or inclement weather

where such protection includes protection against

water that is imparted by

the use of a coated or laminated textile fabric (provided for in subheading

6404.19.20) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1289. CERTAIN WOMEN’S FOOTWEAR NOT COVERING THE ANKLE

WITH COATED OR LAMINATED TEXTILE FABRICS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3115

‘‘ 9902.23.83 Women’s footwear (except

vulcanized footwear and

footwear with waterproof

molded bottoms, including

bottoms comprising an

outer sole and all or part

of the upper), valued over

$20/pair, not covering the

ankle, designed to be

worn in lieu of, but not

over, other footwear as a

protection against water,

oil, grease or chemicals or

cold or inclement weather

where such protection includes protection against

water that is imparted by

the use of a coated or laminated textile fabric (provided for in subheading

6404.19.20) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1290. FELT-BOTTOM BOOTS FOR USE IN FISHING WADERS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.84 Vulcanized rubber felt-bottom boots

for actual use in fishing waders (provided for in subheading 6405.90.90) .. Free No change No change On or before

12/31/2009 ’’.

SEC. 1291. LUG BOTTOM BOOTS FOR USE IN FISHING WADERS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.85 Vulcanized rubber lug bottom boots

for actual use in fishing waders (provided for in subheading 6401.92.90) .. Free No change No change On or before

12/31/2009 ’’.

SEC. 1292. CERTAIN PARTS AND ACCESSORIES FOR MEASURING OR

CHECKING INSTRUMENTS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.86 Parts or accessories of instruments or

apparatus for measuring or checking

electrical quantities, such instruments

or apparatus specially designed for

telecommunications (provided for in

subheading 9030.90.88) (but not including subassemblies containing one

or more printed circuit assemblies for

such instruments or apparatus (provided for in subheading 9030.90.88)) ... Free No change No change On or before

12/31/2009 ’’.

SEC. 1293. CERTAIN PRINTED CIRCUIT ASSEMBLIES.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3116 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.23.87 Printed circuit assemblies for instruments or apparatus for measuring or

checking electrical quantities, such instruments or apparatus specially designed for telecommunications (provided for in subheading 9030.90.68) .... Free No change No change On or before

12/31/2009 ’’.

SEC. 1294. CERTAIN SUBASSEMBLIES FOR MEASURING EQUIPMENT

FOR TELECOMMUNICATIONS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.88 Subassemblies containing one or more

printed circuit assemblies for instruments or apparatus for measuring or

checking electrical quantities, such instruments or apparatus specially designed for telecommunications (provided for in subheading 9030.90.88) .... Free No change No change On or before

12/31/2009 ’’.

SEC. 1295. CHLORONEB.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.89 1,4-Dichloro-2,5-

dimethoxybenzene

(Chloroneb) (CAS No.

2675–77–6) (provided for

in subheading 2909.30.30) Free No change No change On or before

12/31/2009 ’’.

SEC. 1296. P-NITROBENZOIC ACID (PNBA).

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.90 p-Nitrobenzoic acid (CAS

No. 62–23–7) (provided for

in subheading 2916.39.75) Free No change No change On or before

12/31/2009 ’’.

SEC. 1297. ALLYL PENTAERYTHRITOL (APE).

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.91 Allyl pentaerythritol (CAS

No. 91648–24–7) (provided for in subheading

2909.49.60) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1298. BUTYL ETHYL PROPANEDIOL (BEP).

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3117

‘‘ 9902.23.92 2-Butyl-2-ethylpropane1,3-diol (CAS No. 115–84–

4) (provided for in subheading 2905.39.90) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1299. BEPD70L.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.93 Mixture of 2-butyl-2-

ethylpropane-1,3-diol

(CAS No. 115–84–4) and

neopentyl glycol (CAS No.

126–30–7) (provided for in

subheading 3824.90.91) .... Free No change No change On or before

12/31/2009 ’’.

SEC. 1300. BOLTORN-1 (BOLT-1).

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.94 Polymers of propanoic

acid, 3-hydroxy-2-

(hydroxymethyl)–2-methyl-with 2,2-

bis(hydroxymethyl)–1,3-

propanediol and oxirane

(CAS No. 326794–48–3)

(provided for in subheading 3907.99.00) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1301. BOLTORN-2 (BOLT-2).

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.95 Polymer of propanoic acid,

3-hydroxy-2-

(hydroxymethyl)–2-methyl-polymer with 2,2-

bis(hydroxymethyl)–1,3-

propanediol and oxirane,

decanoate octanoate (CAS

No. 326794–49–4) (provided for in subheading

3907.99.00) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1302. CYCLIC TMP FORMAL (CTF).

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.96 1,3-Dioxane-5-methanol,

5-ethyl- (CAS No. 5187–

23–5) (provided for in subheading 2932.99.90) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1303. DITMP.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3118 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.23.97 Ditrimethylol propane

(CAS No. 23235–61–2)

(provided for in subheading 2909.49.60) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1304. POLYOL DPP (DPP).

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.98 Poly(oxy-1,2-ethanediyl),

α-hydro-ω-hydroxy-ether

with 2,2’-

(oxybis(methylene)) bis(2-

hydroxymethyl)–1,3-

propanediol) (6:1) (CAS

No. 50977–32–7) (provided for in subheading

3907.20.00) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1305. HYDROXYPIVALIC ACID (HPA).

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.23.99 Hydroxypivalic acid (CAS

No. 4835–90–9) (provided

for in subheading

2918.19.90) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1306. TMPDE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.01 Trimethylolpropane

diallyl ether (CAS No.

682–09–7) (provided for in

subheading 2909.49.60) .... Free No change No change On or before

12/31/2009 ’’.

SEC. 1307. TMPME.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.02 Trimethylolpropane

monoallyl ether (CAS No.

682–11–1) (provided for in

subheading 2909.49.60) .... Free No change No change On or before

12/31/2009 ’’.

SEC. 1308. TMP OXETANE (TMPO).

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.03 3-Ethyl-3-

oxetanemethanol

(trimethylolpropane

oxetane) (CAS No. 3047–

32–3) (provided for in subheading 2932.99.90) ......... Free No change No change On or before

12/31/2009 ’’.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3119

SEC. 1309. TMPO ETHOXYLATE (TMPOE).

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.04 Poly(oxy-1,2-ethanediyl),

α-((3-ethyl-3-oxetanyl)

methyl)-ω-hydroxy- (CAS

No. 76996–65–1) (provided for in subheading

3907.20.00) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1310. AMYL-ANTHRAQUINONE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.05 9, 10-Anthracenedione, 2

pentyl- (CAS No. 13936–

21–5) (provided for in subheading 2914.69.90) or in

organic solution (provided

for in subheading

3824.90.28) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1311. T-BUTYL ACRYLATE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.06 Acrylic acid, tert-butyl

ester (CAS No. 1663–39–

4) (provided for in subheading 2916.12.50) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1312. 3-CYCLOHEXENE-1-CARBOXYLIC ACID, 6-[(DI-2-

PROPENYLAMINO)CARBONYL]-, REL-(1R,6R)-, REACTION

PRODUCTS WITH PENTAFLUOROIODOETHANE-TETRAFLUOROETHYLENE TELOMER, AMMONIUM SALT.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.07 3-Cyclohexene-1-carboxylic acid, 6-[(di-2-

propenylamino)carbonyl]-,

rel-(1R,6R)-, reaction

products with

pentafluoroiodoethanetetrafluoroethylene

telomer, ammonium salt

(CAS No. 392286–82–7)

(provided for in subheading 3809.92.50) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1313. MIXTURES OF PHOSPHATE AMMONIUM SALT DERIVATIVES

OF A FLUOROCHEMICAL.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3120 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.24.08 5,5-Bis[(γ,ω-perfluoro(C4–

20)alkylthio)methyl]-2-hydroxy-2-oxo-1,3,2-

dioxaphosphorinane, ammonium salt (CAS No.

148240–85–1) and 2,2-

bis[(γ,ω-perfluoro(C4–

20)alkylthio)methyl]-3-

hydroxypropyl phosphate,

diammonium salt (CAS

No. 148240–87–3) and di-

[2,2-bis[(γ,ω-perfluoro(C4–

20)alkylthio)methyl]]-3-

hydroxypropyl phosphate,

ammonium salt (CAS No.

148240–89–5) and 2,2-

bis[(γ,ω-perfluoro(C4–

20)alkylthio)methyl]-1,3-

di-

(dihydrogenphosphate)propane,

tetraammonium salt (provided for in subheading

3809.92.50) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1314. 1-(3H)-ISOBENZOFURANONE, 3,3-BIS(2-METHYL-1-OCTYL-1HINDOL-3-YL)-.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.09 1-(3H)-Isobenzofuranone,

3,3-bis(2-methyl-1-octyl1H-indol-3-yl)- (CAS No.

50292–95–0) (provided for

in subheading 3204.19.40) Free No change No change On or before

12/31/2009 ’’.

SEC. 1315. MIXTURE OF POLY[[6-[(1,1,3,3-TETRAMETHYLBUTYL)AMINO]-

1,3,5-TRIAZINE-2,4-DIYL] [2,2,6,6-TETRAMETHYL-4-

PIPERIDINYL)IMINO]-1,6-HEXANEDIYL[(2,2,6,6-

TETRAMETHYL-4-PIPERIDINYL)IMINO]]) AND BIS(2,2,6,6-

TETRAMETHYL-4-PIPERIDYL) SEBACATE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.10 Mixture of poly[[6-

[(1,1,3,3-

tetramethylbutyl)amino]-

1,3,5-triazine-2,4-diyl]

[2,2,6,6-tetramethyl-4-

piperidinyl)imino]-1,6-

hexanediyl[(2,2,6,6-

tetramethyl-4-

piperidinyl)imino]]) and

bis(2,2,6,6-tetramethyl-4-

piperidyl) sebacate (CAS

Nos. 71878–19–8 and

52829–07–9) (provided for

in subheading 3812.30.90) Free No change No change On or before

12/31/2009 ’’.

SEC. 1316. CERTAIN BITUMEN-COATED POLYETHYLENE SLEEVES

SPECIFICALLY DESIGNED TO PROTECT IN-GROUND

WOOD POSTS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3121

‘‘ 9902.24.11 Bitumen-coated shrinkwrap polyethylene boots

for the protection of inground wood posts (provided for in subheading

3926.90.98) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1317. NYLON WOOLPACKS USED TO PACKAGE WOOL.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.12 Sacks and bags, of undyed

woven fabric of nylon

multifilament yarns not to

exceed 10 decitex, used for

packing wool for transport, storage, or sale (provided for in subheading

6305.39.00) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1318. MAGNESIUM ZINC ALUMINUM HYDROXIDE CARBONATE

HYDRATE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.13 Magnesium zinc aluminum hydroxide carbonate hydrate (CAS No.

169314–88–9) coated with

an organic fatty acid (provided for in subheading

3812.30.90) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1319. C12–18 ALKENES.

(a) IN GENERAL.—Subchapter II of chapter 99 is amended by

inserting in numerical sequence the following new heading:

‘‘ 9902.24.14 C12–18 alkenes, polymers

(TPX) with 4-methyl-1-

pentene (CAS Nos. 25155–

83–3, 81229–87–0, and

103908–22–1) (provided

for in subheading

3902.90.00) ........................ Free No change No change On or before

12/31/2009 ’’.

(b) CONFORMING AMENDMENT.—Subchapter II of chapter 99

is amended by striking heading 9902.03.86.

SEC. 1320. ACRYPET UT100.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3122 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.24.15 2-Propenoic acid, 2-methyl-, methyl ester, polymer

with 1-cyclohexyl-1Hpyrrole-2,5-

dione,ethenylbenzene and

(1-methylethenyl)benzene

(CAS No. 107194–09–2)

(provided for in subheading 3906.90.20) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1321. 5-AMINO-1-[2,6-DICHLORO-4-(TRIFLUOROMETHYL)PHENYL]-4-

[(1R,S)–(TRIFLUOROMETHYL)-SULFINYL]-1H-PYRAZOLE-3-

CARBONITRILE (FIPRONIL).

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.16 5-Amino-1-[2,6-dichloro-4-

(trifluoromethyl)phenyl]-4-

[(1R,S)–(trifluoromethyl)-

sulfinyl]-1H-pyrazole-3-

carbonitrile (Fipronil)

(CAS No. 120068–37–3)

(provided for in subheading 2933.19.23) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1322. 2,3-PYRIDINEDICARBOXYLIC ACID.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.17 2,3-Pyridinedicarboxylic

acid (CAS No. 89–00–9)

(provided for in subheading 2933.39.61) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1323. MIXTURES OF 2-AMMINO-2,3-DIMETHYLBUTYLNITRILE AND

TOLUENE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.18 Mixtures of 2-amino-2,3-

dimethylbutanenitrile

(CAS No. 13893–53–3)

and toluene (provided for

in subheading 3824.90.28) Free No change No change On or before

12/31/2009 ’’.

SEC. 1324. 2,3-QUINOLINEDICARBOXYLIC ACID.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.19 2,3-Quinolinedicarboxylic

acid (CAS No. 643–38–9)

(provided for in subheading 2933.49.60) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1325. 3,5-DIFLUOROANILINE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3123

‘‘ 9902.24.20 3,5-Difluoroaniline (CAS

No. 372–39–4) (provided

for in subheading

2921.42.65) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1326. CLOMAZONE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.21 2-[(2-

Chlorophenyl)methyl]-4,4-

dimethyl-3-isoxazolidinone

(Clomazone) (CAS No.

81777–89–1) (provided for

in subheading 2934.99.15) Free No change No change On or before

12/31/2009 ’’.

SEC. 1327. CHLOROPIVALOYL CHLORIDE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.22 3-Chloropivaloyl chloride

(CAS No. 4300–97–4)

(provided for in subheading 2915.90.50) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1328. N,N′-HEXANE-1,6-DIYLBIS(3-(3,5-DI-TERT-BUTYL-4-

HYDROXYPHENYLPROPIONAMIDE)).

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.23 N,N′-Hexane-1,6-diylbis(3-

(3,5-di-tert-butyl-4-

hydroxyphenylpropionamide)) (CAS No. 23128–74–

7) (provided for in subheading 2924.29.31) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1329. REACTIVE RED 268.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.24 Reactive Red 268 (CAS

No. 152397–21–2) (provided for in subheading

3204.16.30) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1330. REACTIVE RED 270.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.25 Reactive Red 270 (CAS

No. 155522–05–7) (provided for in subheading

3204.16.30) ........................ Free No change No change On or before

12/31/2009 ’’.

120 STAT. 3124 PUBLIC LAW 109–432—DEC. 20, 2006

SEC. 1331. CERTAIN GLASS THERMO BULBS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.26 Liquid-filled glass bulbs

designed for sprinkler systems and other release devices (provided for in subheading 7020.00.60) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1332. PYRIPROXYFEN.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.27 2-[1-Methyl-2-(4-

phenoxyphenoxy)

ethoxy]pyridine

(Pyriproxyfen) (CAS No.

95737–68–1) (provided for

in subheading 2933.39.27) Free No change No change On or before

12/31/2009 ’’.

SEC. 1333. UNICONAZOLE-P.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.28 (E)–(+)–(S)–1-(4-

Chlorophenyl)–4,4-dimethyl-2-(1H-1,2,4-triazol1-yl)pent-1-en-3-ol

(Uniconazole-P) (CAS No.

83657–17–4) (provided for

in subheading 2933.69.60) Free No change No change On or before

12/31/2009 ’’.

SEC. 1334. BISPYRIBAC-SODIUM.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.29 Sodium 2,6-bis[(4,6-

dimethoxypyrimidin-2-

yl)oxy]benzoate

(Bispyribac-sodium) (CAS

No. 125401–92–5) (provided for in subheading

2933.59.10) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1335. DINOTEFURAN.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.30 N-Methyl-N′ -nitro-N′′

-[(tetrahydro-3-

furanyl)methyl]guanidine

(Dinotefuran) (CAS No.

165252–70–0) (provided

for in subheading

2932.19.50) ........................ Free No change No change On or before

12/31/2009 ’’.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3125

SEC. 1336. ETOXAZOLE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.31 2-(2,6-Difluorophenyl)–4-

[4-(1,1-dimethylethyl)–2-

ethoxyphenyl]-4,5-

dihydrooxazole (Etoxazole)

(CAS No. 153233–91–1)

(provided for in subheading 2934.99.18) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1337. BIOALLETHRIN.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.32 [1RS-[1α(S*),3β]]-2-Methyl-4-oxo-3-(2-propenyl)–2-

cyclopenten-1-yl 2,2-dimethyl-3-(2-methyl-1-propenyl)

cyclopropanecarboxylate

(Bioallethrin) (CAS No.

584–79–2) (provided for in

subheading 2916.20.50) .... Free No change No change On or before

12/31/2009 ’’.

SEC. 1338. S-BIOALLETHRIN.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.33 [1R-[1a(S*),3b]]-2-Methyl4-oxo-3-(2-propenyl)–2-

cyclopenten-1-yl 2,2-dimethyl-3-(2-methylprop-1-

enyl)cyclopropane

carboxylate (SBioallethrin) (CAS No.

28434–00–6) (provided for

in subheading 2916.20.50) Free No change No change On or before

12/31/2009 ’’.

SEC. 1339. TETRAMETHRIN.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.34 (1,3,4,5,6,7-Hexahydro1,3-dioxo-2H-isoindol-2-

yl)methyl 2,2-dimethyl-3-

(2-methylprop-1-

enyl)cyclopropane

carboxylate (CAS No.

7696–12–0)

(Tetramethrin) (provided

for in subheading

2925.19.90) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1340. TRALOMETHRIN.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3126 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.24.35 Cyano(3-

phenoxyphenyl)methyl

2,2-dimethyl-3-(1,2,2,2-

tetrabromoethyl)-

cyclopropanecarboxylate

(Tralomethrin) (CAS No.

66841–25–6) and application adjuvants (provided

for in subheading

3808.10.25) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1341. FLUMICLORAC-PENTYL.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.36 Pentyl [2-chloro-5-

(cyclohex-1-ene-1,2-

dicarboximido)–4-

fluorophenoxy]acetate

(Flumiclorac-pentyl) (CAS

No. 87547–04–4) (provided for in subheading

2926.90.25) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1342. 1-PROPENE-2-METHYL HOMOPOLYMER.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.37 1-Propene-2-methyl

homopolymer (CAS No.

9003–27–4) (provided for

in subheading 3902.30.00) Free No change No change On or before

12/31/2009 ’’.

SEC. 1343. ACRONAL-S-600.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.38 2-Propenoic acid, polymer

with ethenylbenzene and

2-ethylhexyl 2-propenoate

(CAS No. 25085–19–2)

(provided for in subheading 3903.90.50) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1344. LUCIRIN TPO.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.39 Diphenyl (2,4,6-

trimethylbenzoyl)

phosphine oxide (CAS No.

75980–60–8) (provided for

in subheading 2931.00.30) Free No change No change On or before

12/31/2009 ’’.

SEC. 1345. SOKALAN PG IME.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3127

‘‘ 9902.24.40 1H-Imidazole, polymer

with (chloromethyl)

oxirane (CAS No. 68797–

57–9) (provided for in subheading 3911.90.90) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1346. LYCOPENE 10 PERCENT.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.41 Lycopene 10 percent (CAS

No. 502–65–8) (provided

for in subheading

2106.90.95) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1347. MIXTURES OF CAS NOS. 181274–15–7 AND 208465–21–8.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.42 Mixtures of methyl 2-(4,5-

dihydro-4-methyl-5-oxo-3-

propoxy-1H-1,2,4-triazol1-yl)

carboxamidosulfonylbenzoate, sodium salt

(Propoxycarbazone-sodium) (CAS No. 181274–

15–7), 2-[(4,6-

dimethoxypyrimidin-2-

ylcarbamoyl)sulfamoyl]-α-

(methanesulfonamido)-ptoluic acid, methyl ester

(Mesosulfuron-methyl)

(CAS No. 208465–21–8),

and application adjuvants

(provided for in subheading 3808.30.15) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1348. 2-METHYL-1-[4-(METHYLTHIO)PHENYL]-2-(4-MORPHOLINYL)–

1-PROPANONE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.43 2-Methyl-1-[4-

(methylthio)phenyl]-2-(4-

morpholinyl)–1-propanone

(CAS No. 71868–10–5)

(provided for in subheading 2934.99.39) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1349. 1,6-HEXANEDIAMINE, N,N- BIS(2,2,6,6-TETRAMETHYL-4-

PIPERIDINYL)-, POLYMER WITH 2,4,6-TRICHLORO-1,3,5-

TRIAZINE, REACTION PRODUCTS WITH N-BUTYL-1-

BUTANAMINE AND N-BUTYL- 2,2,6,6-TETRAMETHYL-4-

PIPERIDINAMINE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3128 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.24.44 1,6-Hexanediamine, N,Nbis(2,2,6,6-tetramethyl-4-

piperidinyl)-, polymer

with 2,4,6-trichloro-1,3,5-

triazine, reaction products

with N-butyl-1-

butanamine and N-butyl2,2,6,6-tetramethyl-4-

piperidinamine (CAS No.

192268–64–7) (provided

for in subheading

3911.90.90) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1350. VAT BLACK 25.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.45 Vat Black 25 (CAS No.

4395–53–3) (provided for

in subheading 3204.15.80) Free No change No change On or before

12/31/2009 ’’.

SEC. 1351. ACID ORANGE 162.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.46 Acid Orange 162 (CAS No.

73612–40–5) (provided for

in subheading 3204.12.45) Free No change No change On or before

12/31/2009 ’’.

SEC. 1352. METHYL SALICYLATE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.47 Methyl salicylate (CAS

No. 119–36–8) (provided

for in subheading

2918.23.20) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1353. 1,2-OCTANEDIOL.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.48 1,2-Octanediol (CAS No.

1117–86–8) (provided for

in subheading 2905.39.90) Free No change No change On or before

12/31/2009 ’’.

SEC. 1354. MENTHONE GLYCERIN ACETAL.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.49 Menthone glycerin acetal

(CAS No. 63187–91–7)

(provided for in subheading 2932.99.90) ......... Free No change No change On or before

12/31/2009 ’’.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3129

SEC. 1355. PONTAMINE GREEN 2B.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.50 Dyestuff containing as active ingredient 2,7-

naphthalenedisulfonic

acid, 3,3’-

[carbonylbis(imino-4,1-

phenyleneazo)]bis[4-

amino-5-hydroxy-6-

(phenylazo)-, tetrasodium

salt (CAS No. 59262–64–

5) (provided for in subheading 3204.14.50) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1356. BAYDERM BOTTOM 10 UD.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.51 Aqueous polyurethane dispersions containing 29

percent to 31 percent solids content of hexanedioic

acid, polymer with N-(2-

aminoethyl)–1,2-

ethanediamine, 2-butene1,4-diol, 1,6-

diisocyanatohexane, 1,2-

ethanediol, 1,3-

isobenzofurandione,

methyloxirane, oxirane

and sodium hydrogen sulfite, 2-(2-

butoxyethoxy)ethanolblocked (CAS No. 100486–

94–0) (provided for in subheading 3909.50.50) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1357. BAYDERM FINISH DLH.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.52 Hexanedioic acid, polymer

with 1,4-butanediol, 1,6-

diisocyanatohexane and

1,6-hexanediol, 2-((2-

aminoethyl)amino)

ethanesulfonic acid, of 38

to 42 percent solids content in aqueous dispersion

(CAS No. 68037–41–2)

(provided for in subheading 3909.50.50) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1358. LEVAGARD DMPP.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3130 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.24.53 Dimethyl

propylphosphonate (CAS

No. 18755–43–6) (provided for in subheading

2931.00.90) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1359. BAYDERM BOTTOM DLV.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.54 Aqueous polyurethane dispersions containing 38

percent to 42 percent solids content of propanoic

acid, 3-hydroxy-2-

(hydroxymethyl)–2-methyl-, polymer with 2-[(2-

aminoethyl)

amino]ethanesulfonic acid,

monosodium salt, 1,6-

diisocyanatohexane, diphenyl carbonate, 1,2-

ethanediamine, 1,6-

hexanediol, hydrazine,

methyloxirane, oxirane

and 1,2-propanediol, 2-(2-

butoxyethoxy)ethanolblocked (CAS No. 137898–

95–4) (provided for in subheading 3909.50.50) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1360. CERTAIN ETHYLENE-VINYL ACETATE COPOLYMERS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.55 Ethylene-vinyl acetate copolymers, other than

those in aqueous dispersions, containing 50 percent or more by weight

vinyl acetate monomer

(CAS No. 24937–78–8)

(provided for in subheading 3905.29.00) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1361. CYAZOFAMID.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.56 Mixtures of 4-chloro-2-

cyano-N,N-dimethyl-5-(4-

methylphenyl)–1H-imidazole-1-sulfonamide

(Cyazofamid) (CAS No.

120116–88–3) and application adjuvants (provided

for in subheading

3808.20.15) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1362. FLONICAMID.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3131

‘‘ 9902.24.57 N-(Cyanomethyl)–4-

(trifluoromethyl)–3-

pyridinecarboxamide

(Flonicamid) (CAS No.

158062–67–0) (provided

for in subheading

2933.39.27) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1363. ZETA-CYPERMETHRIN.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.58 (S)-Cyano-(3-

phenoxyphenyl)methyl

(+)cis-3-(2,2-

dichloroethenyl)–2,2-

dimethylcyclopropanecarboxylate and (S)-cyano-(3-

phenoxyphenyl)methyl

(+)trans-3-(2,2-

dichloroethenyl)–2,2-

dimethylcyclopropanecarboxylate (Zetacypermethrin) (CAS No.

52315–07–8) (provided for

in subheading 2926.90.30) Free No change No change On or before

12/31/2009 ’’.

SEC. 1364. 2-ETHYLHEXYL 4-METHOXYCINNAMATE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.60 2-Ethylhexyl 4-

methoxycinnamate (CAS

No. 5466–77–3) (provided

for in subheading

2918.90.43) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1365. CERTAIN FLAME RETARDANT PLASTICIZERS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new headings:

‘‘ 9902.24.61 Plasticizers containing diphenyl cresyl phosphate

(CAS No. 26444–49–5),

triphenyl phosphate (CAS

No. 115–86–6), tricresyl

phosphate (CAS No.

1330–78–5), and phenyl

dicresyl phosphate (CAS

No. 26446–73–1) (provided for in subheading

3812.20.10) ........................ Free No change No change On or before

12/31/2009

9902.24.62 Phosphoric acid, tris (2-

ethylhexyl) ester (CAS No.

78–42–2) (provided for in

subheading 2919.00.50) .... Free No change No change On or before

12/31/2009 ’’.

SEC. 1366. BAYPURE DS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3132 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.24.63 Polyaspartic acid, sodium

salt, in aqueous solution

(CAS No. 181828–06–8)

(provided for in subheading 3911.90.90) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1367. BAYOWET C4.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.64 1,1,2,2,3,3,4,4,4-

Nonafluorobutanesulfonic

acid, potassium salt (CAS

No. 29420–49–3) (provided for in subheading

2904.90.50) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1368. CERTAIN BICYCLE PARTS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.65 Bicycle speedometers (provided for in subheading

9029.20.20) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1369. OTHER CYCLES.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.67 Unicycles (provided for in

subheading 8712.00.50) .... Free No change No change On or before

12/31/2009 ’’.

SEC. 1370. CERTAIN BICYCLE PARTS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.68 Sets of steel tubing cut to

exact length and each set

having the number of

tubes needed for the assembly (with other parts)

into the frame and fork of

one bicycle (provided for

in subheading 8714.91.50) Free No change No change On or before

12/31/2009 ’’.

SEC. 1371. CERTAIN BICYCLE PARTS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.71 Brakes designed for bicycles (other than drum

brakes, caliper and cantilever brakes, and coaster

brakes) and parts thereof

(provided in subheading

8714.94.90) ........................ Free No change No change On or before

12/31/2009 ’’.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3133

SEC. 1372. (2-CHLOROETHYL)PHOSPHONIC ACID (ETHEPHON).

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.73 (2-Chloroethyl)phosphonic

acid (Ethephon) (CAS No.

16672–87–0) (provided for

in subheading 2931.00.90) Free No change No change On or before

12/31/2009 ’’.

SEC. 1373. PREPARATIONS CONTAINING 2-(1-(((3-CHLORO-2-PROPENYL)OXY)IMINO)PROPYL)–5-(2-(ETHYLTHIO)PROPYL)–3-

HYDROXY-2-CYCLOHEXENE-1-ONE (CLETHODIM).

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.74 Preparations containing 2-

(1-(((3-chloro-2-propenyl)oxy)imino)propyl)–5-

(2-(ethylthio)propyl)–3-hydroxy-2-cyclohexene-1-one

(Clethodim) (CAS No.

99129–21–2) and application adjuvants (provided

for in subheading

3808.30.20) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1374. UREA, POLYMER WITH FORMALDEHYDE (PERGOPAK).

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.75 Urea, polymer with formaldehyde (Pergopak) (CAS

No. 9011–05–6) (provided

for in subheading

3909.10.00) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1375. ORTHO NITROANILINE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.76 2-Nitroaniline (CAS No.

88–74–4) (provided for in

subheading 2921.42.90) .... Free No change No change On or before

12/31/2009 ’’.

SEC. 1376. 2,2 -(2,5-THIOPHENEDIYL)BIS(5-(1,1-

DIMETHYLETHYL)BENZOXAZOLE).

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.77 2,2 -(2,5-

Thiophenediyl)bis(5-(1,1-

dimethylethyl)benzoxazole) (CAS No.

7128–64–5) (provided for

in subheading 3204.20.80) Free No change No change On or before

12/31/2009 ’’.

120 STAT. 3134 PUBLIC LAW 109–432—DEC. 20, 2006

SEC. 1377. CERTAIN CHEMICALS AND CHEMICAL MIXTURES.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new headings:

‘‘ 9902.24.78 3-[(2-Chloro-5-thiazolyl)

methyl]tetrahydro-5-methyl-N-nitro-4H-1,3,5-

oxadiazin-4-imine

(Thiamethoxam) (CAS No.

153719–23–4) (provided

for in subheading

2934.10.90) ........................ Free No change No change On or before

12/31/2009

9902.24.79 Mixtures of ( ± )-(cis and

trans)-1-(2-(2,4-

Dichlorophenyl)-4-propyl1,3-dioxalan-2-yl)methyl)-

1H-1,2,4-triazole

(Propiconazole) (CAS No.

60207–90–1) and 3-iodo-2-

propynyl butylcarbamate

(CAS No. 55406–53–6),

and application adjuvants

(provided for in subheading 3808.20.15) ......... Free No change No change On or before

12/31/2009

9902.24.80 Mixtures of 4,6-dimethylN-phenyl-2-

pyrimidinamine

(Pyrimethanil) (CAS No.

53112–28–0), ( ± )–1-[2-

(2,4-dichlorophenyl)–2-(2-

propenyloxy)ethyl]-1-Himidazole sulfate (Imazalil

Sulfate) (CAS No. 58595–

72–2) and application adjuvants (provided for in

subheading 3808.20.15) .... Free No change No change On or before

12/31/2009

9902.24.81 ( ± )–3-[2-[4-(6-Fluoro-1,2-

benzisoxazol-3-yl)–1-

piperidinyl]ethyl]-6,7,8,9-

tetrahydro-9-hydroxy-2-

methyl-4H-pyrido[1,2-

a]pyrimidin-4-one (CAS

No. 144598–75–4) (provided for in subheading

2934.99.39) ........................ Free No change No change On or before

12/31/2009

9902.24.82 3-Benzo[b]thien-2-yl-5, 6-

dihydro-1,4,2-oxathiazine

4-oxide (Bethoxazin) (CAS

No. 163269–30–5) (provided for in subheading

2934.99.12) ........................ Free No change No change On or before

12/31/2009

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3135

‘‘ 9902.24.83 4-Bromo-2-(4-

chlorophenyl)–1-

(ethoxymethyl)–5-

(trifluoromethyl)–1Hpyrrole-3-carbonitrile

(Chlorfenapyr) (CAS No.

122453–73–0) (provided

for in subheading

2933.99.17) ........................ Free No change No change On or before

12/31/2009

9902.24.84 2-(p-Chlorophenyl)–3-

cyano-4-bromo-5-

trifluoromethylpyrrole

(Tralopyril) (CAS No.

122454–29–9) (provided

for in subheading

2933.99.22) ........................ Free No change No change On or before

12/31/2009

9902.24.85 Mixtures of 4,6-dimethylN- phenyl-2-

pyrimidinamine

(Pyrimethanil) (CAS No.

53112–28–0) and application adjuvants (provided

for in subheading

3808.20.15) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1378. ACID RED 414.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.86 Acid Red 414 (CAS No.

152287–09–7) (provided

for in subheading

3204.12.45) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1379. SOLVENT YELLOW 163.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.87 Solvent Yellow 163 (CAS

No. 13676–91–0) (provided for in subheading

3204.19.20) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1380. 4-AMINO-3,6-BIS[[5-[[4-CHLORO-6-[METHYL[2-

(METHYLAMINO)–2-OXOETHYL]AMINO]-1,3,5-TRIAZIN-2-

YL]AMINO]-2-SULFOPHENYL]AZO]-5-HYDROXY-2,7-

NAPHTHALENEDISULFONIC ACID, LITHIUM POTASSIUM

SODIUM SALT.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3136 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.24.88 4-Amino-3,6-bis[[5-[[4-

chloro-6-[methyl[2-

(methylamino)–2-

oxoethyl]amino]-1,3,5-

triazin-2-yl]amino]-2-

sulfophenyl]azo]-5-hydroxy-2,7-

naphthalenedisulfonic

acid, lithium potassium

sodium salt (CAS No.

205764–96–1) (provided

for in subheading

3204.16.30) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1381. REACTIVE RED 123.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.89 Reactive Red 123 (CAS

No. 85391–83–9) (provided for in subheading

3204.16.20) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1382. REACTIVE BLUE 250.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.90 Reactive Blue 250 (CAS

No. 93951–21–4) (provided for in subheading

3204.16.30) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1383. REACTIVE BLACK 5.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.91 Reactive Black 5 (CAS No.

17095–24–8) (provided for

in subheading 3204.16.50) Free No change No change On or before

12/31/2009 ’’.

SEC. 1384. 5-[(2-CYANO-4-NITROPHENYL)AZO]-2-[[2-(2-

HYDROXYETHOXY)ETHYL]AMINO]-4-METHYL-6-

(PHENYLAMINO)–3-PYRIDINECARBONITRILE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.93 5-[(2-Cyano-4-nitrophenyl)

azo]-2-[[2-(2-

hydroxyethoxy)

ethyl]amino]-4-methyl-6-

(phenylamino)–3-

pyridinecarbonitrile (CAS

No. 149988–44–3) (provided for in subheading

3204.11.50) ........................ Free No change No change On or before

12/31/2009 ’’.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3137

SEC. 1385. CYANO[3-[(6-METHOXY-2-BENZOTHIAZOLYL)AMINO]-1HISOINDOL-1-YLIDENE]-ACETIC ACID, PENTYL ESTER.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.94 Cyano[3-[(6-methoxy-2-

benzothiazolyl)amino]-1Hisoindol-1-ylidene]acetic

acid, pentyl ester (CAS

No. 173285–74–0) (provided for in subheading

3204.11.50) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1386. [(9,10-DIHYDRO-9,10-DIOXO-1,4-

ANTHRACENEDIYL)BIS[IMINO[3-(2-METHYLPROPYL)–3,1-

PROPANEDIYL]]]BISBENZENESULFONIC ACID, DISODIUM

SALT.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.95 [(9,10-Dihydro-9,10-dioxo1,4-

anthracenediyl)bis[imino[3-(2-

methylpropyl)–3,1-

propanediyl]]]

bisbenzenesulfonic acid,

disodium salt (CAS No.

72749–90–7) (provided for

in subheading 3204.12.20) Free No change No change On or before

12/31/2009 ’’.

SEC. 1387. [4-(2,6-DIHYDRO-2,6-DIOXO-7-PHENYLBENZO[1,2-B:4,5-

B′]DIFURAN-3-YL)PHENOXY]ACETIC ACID, 2-

ETHOXYETHYL ESTER.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.96 [4-(2,6-Dihydro-2,6-dioxo7-phenylbenzo[1,2-b:4,5-

b′]difuran-3-

yl)phenoxy]acetic acid, 2-

ethoxyethyl ester (CAS

No. 126877–05–2) (provided for in subheading

3204.11.35) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1388. 3-PHENYL-7-(4-PROPOXYPHENYL)BENZO[1,2-B:4,5-

B′]DIFURAN-2,6-DIONE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.97 3-Phenyl-7-(4-

propoxyphenyl)benzo[1,2-

b:4,5-b′]difuran-2,6-dione

(CAS No. 79694–17–0)

(provided for in subheading 3204.11.35) ......... Free No change No change On or before

12/31/2009 ’’.

120 STAT. 3138 PUBLIC LAW 109–432—DEC. 20, 2006

SEC. 1389. 2-[[[2, 5-DICHLORO-4-[(2-METHYL-1H-INDOL-3-

YL)AZO]PHENYL]SULFONYL]AMINO]-ETHANESULFONIC

ACID, MONOSODIUM SALT.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.98 2-[[[2, 5-Dichloro-4-[(2-

methyl-1H-indol-3-

yl)azo]phenyl]

sulfonyl]amino]-

ethanesulfonic acid, monosodium salt (CAS No.

68959–19–3) (provided for

in subheading 3204.12.45) Free No change No change On or before

12/31/2009 ’’.

SEC. 1390. 2,7-NAPHTHALENEDISULFONIC ACID, 5-[[4-CHLORO-6-[(3-

SULFOPHENYL)AMINO]-1,3,5-TRIAZIN-2-YL]AMINO]-4-

HYDROXY-3-[[4-[[2-

(SULFOXY)ETHYL]SULFONYL]PHENYL]AZO]-, SODIUM

SALT.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.99 2,7-Naphthalenedisulfonic

acid, 5-[[4-chloro-6-[(3-

sulfophenyl)amino]-1,3,5-

triazin-2-yl]amino]-4-hydroxy-3-[[4-[[2-

(sulfoxy)ethyl]

sulfonyl]phenyl]azo]-, sodium salt. (CAS No.

78952–61–1) (provided for

in subheading 3204.16.30) Free No change No change On or before

12/31/2009 ’’.

SEC. 1391. 7-[[2-[(AMINOCARBONYL)AMINO]-4-[[4-[4-[2-[[4-[[3-

[(AMINOCARBONYL) AMINO]-4-[(3,6,8-TRISULFO-2-

NAPHTHALENYL)AZO]PHENYL]AMINO]-6-CHLORO-1,3,5-

TRIAZIN-2-YL]AMINO]ETHYL]- 1-PIPERAZINYL]-6-CHLORO1,3,5-TRIAZIN-2-YL]AMINO]PHENYL]AZO]-1,3,6-

NAPHTHALENETRISULFONIC ACID, LITHIUM POTASSIUM

SODIUM SALT.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.01 7-[[2-

[(Aminocarbonyl)amino]-4-

[[4-[4-[2-[[4-[[3-

[(aminocarbonyl) amino]-

4-[(3,6,8-trisulfo-2-

naphthalenyl)

azo]phenyl]amino]-6-

chloro-1,3,5-triazin-2-

yl]amino]ethyl]- 1-

piperazinyl]-6-chloro-1,3,5-

triazin-2-yl]amino]

phenyl]azo]-1,3,6-

naphthalenetrisulfonic

acid, lithium potassium

sodium salt (CAS No.

202667–43–4) (provided

for in subheading

3204.16.30) ........................ Free No change No change On or before

12/31/2009 ’’.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3139

SEC. 1392. 4-[[3-(ACETYLAMINO)PHENYL]AMINO]-1-AMINO-9,10-

DIHYDRO-9,10-DIOXO-2-ANTHRACENESULFONIC ACID,

MONOSODIUM SALT.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.02 4-[[3-

(Acetylamino)phenyl]amino]-1-amino9,10-dihydro-9,10-dioxo-2-

anthracenesulfonic acid,

monosodium salt (CAS

No. 70571–81–2) (provided for in subheading

3204.12.45) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1393. [4-[2,6-DIHYDRO-2,6-DIOXO-7-(4-PROPOXYPHENYL)BENZO[1,2-

B:4,5-B ]DIFURAN-3-YL]PHENOXY]ACETIC ACID, 2-

ETHOXYETHYL ESTER.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.03 [4-[2,6-Dihydro-2,6-dioxo7-(4-

propoxyphenyl)benzo[1,2-

b:4,5-b ]difuran-3-

yl]phenoxy]acetic acid, 2-

ethoxyethyl ester (CAS

No. 126877–06–3) (provided for in subheading

3204.11.35) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1394. BASIC YELLOW 40 CHLORIDE BASED.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.04 Basic Yellow 40 chloride

based (CAS No. 29556–

33–0) (provided for in subheading 3204.13.10) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1395. DIRECT YELLOW 119.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.05 Direct Yellow 119 (CAS

No. 4121–67–9) (provided

for in subheading

3204.14.50) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1396. NAUGARD 412S.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3140 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.25.06 Pentaerythritol tetrakis[3-

(dodecylthio)propionate]

(CAS No. 29598–76–3)

(provided for in subheading 2930.90.90) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1397. TRIACETONAMINE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.07 2,2,6,6-Tetramethyl-4-

piperidinone (CAS No.

826–36–8) (provided for in

subheading 2933.39.61) .... Free No change No change On or before

12/31/2009 ’’.

SEC. 1398. IPCONAZOLE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.08 2-[(4-

Chlorophenyl)methyl]-5-

(1-methylethyl)–1-(1H1,2,4-triazol-1-ylmethyl)

cyclopentanol (Ipconazole)

(CAS No. 125225–28–7)

(provided for in subheading 2933.99.22) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1399. OMITE TECH.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.09 2-(4-Tertbutylphenoxy)cyclohexylprop-2-ynyl

sulfite (Propargite) (CAS

No. 2312–35–8) (provided

for in subheading

2920.90.10) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1400. PANTERA TECHNICAL.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.10 (+)-Tetrahydrofurfuryl)-

(R)-2-[4-(6-

chloroquinoxalin-2-

yloxy)phenoxy]propionoate

(Quizalofop p-tefuryl)

(CAS No. 119738–06–6)

(provided for in subheading 2934.99.15) and

any formulations containing such compound

(provided for in subheading 3808.30.15) ......... Free No change No change On or before

12/31/2009 ’’.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3141

SEC. 1401. P-TOLUENESULFONYL CHLORIDE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.11 p-Toluenesulfonyl chloride

(CAS No. 98–59–9) (provided for in subheading

2904.10.10) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1402. PREFORMED PELLETS OF A MIXTURE OF SODIUM IODIDE,

THALLIUM IODIDE, DYSPROSIUM TRI-IODIDE, HOLMIUM

TRI-IODIDE, THULIUM TRI-IODIDE, AND SOMETIMES CALCIUM IODIDE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.12 Preformed pellets of a

mixture of sodium iodide,

thallium iodide, dysprosium tri-iodide, holmium

tri-iodide, thulium tri-iodide, and sometimes calcium iodide (CAS Nos.

7681–82–5, 7790–30–9,

15474–63–2, 13813–41–7,

1381–43–9, or 10102–68–

8) (provided for in subheading 2827.60.50) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1403. P-AMINOBENZAMIDE (4-AMINOBENZAMIDE).

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.13 p-Aminobenzamide (4-

aminobenzamide) (CAS

No. 2835–68–9) (provided

for in subheading

2924.29.76) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1404. P-CHLOROANILINE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.14 p-Chloroaniline (CAS No.

106–47–8) (provided for in

subheading 2921.42.90) .... Free No change No change On or before

12/31/2009 ’’.

SEC. 1405. 4-CHLORO-2-NITROANILINE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.15 4-Chloro-2-nitroaniline

(CAS No. 89–63–4) (provided for in subheading

2921.42.55) ........................ Free No change No change On or before

12/31/2009 ’’.

120 STAT. 3142 PUBLIC LAW 109–432—DEC. 20, 2006

SEC. 1406. O-CHLORO-P-TOLUIDINE (3-CHLORO-4-METHYLANILINE).

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.16 o-Chloro-p-toluidine (3-

chloro-4-methylaniline)

(CAS No. 95–74–9) (provided for in subheading

2921.43.90) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1407. 2-CHLOROACETOACETANILIDE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.17 2-Chloroacetoacetanilide

(CAS No. 93–70–9) (provided for in subheading

2924.29.76) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1408. P-ACETOACETANISIDIDE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.18 p-Acetoacetanisidide (CAS

No. 5437–98–9) (provided

for in subheading

2924.29.71) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1409. 1-HYDROXY-2-NAPHTHOIC ACID.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.19 1-Hydroxy-2-naphthoic

acid (CAS No. 86–48–6)

(provided for in subheading 2918.29.04) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1410. PIGMENT GREEN 7 CRUDE, NOT READY FOR USE AS A PIGMENT.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.20 Copper Phthalocyanine

Green 7, Crude (CAS No.

1328–53–6) (provided for

in subheading 3204.17.90) Free No change No change On or before

12/31/2009 ’’.

SEC. 1411. 1,8-NAPHTHALIMIDE (1H-BENZ[DE]ISOQUINOLINE-1,3(2H)-

DIONE).

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3143

‘‘ 9902.25.21 1,8-Naphthalimide (1Hbenz[de]isoquinoline1,3(2H)-dione) (CAS No.

81–83–4) (provided for in

subheading 2925.19.42) .... Free No change No change On or before

12/31/2009 ’’.

SEC. 1412. DIISOPROPYL SUCCINATE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.22 Diisopropyl succinate

(CAS No. 924–88–9) (provided for in subheading

2917.19.70) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1413. 2,4-DI-TERT-BUTYL-6-(5-CHLOROBENZOTRIAZOL-2-

YL)PHENOL.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.23 2,4-Di-tert-butyl-6-(5-

chlorobenzotriazol-2-

yl)phenol (CAS No. 3864–

99–1) (provided for in subheading 2933.99.12) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1414. DIRECT BLACK 22.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.25 Direct Black 22 (CAS No.

6473–13–8) (provided for

in subheading 3204.14.50) Free No change No change On or before

12/31/2009 ’’.

SEC. 1415. METHYLENE BIS-BENZOTRIAZOLYL

TETRAMETHYLBUTYLPHENOL.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.26 2,2′-Methylenebis[6-(2Hbenzotriazol-2-yl)-4-

(1,1,3,3-

tetramethylbutyl)phenol]

(CAS No. 103597–45–1)

(provided for in subheading 3824.90.28) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1416. BIS-ETHYLHEXYLOXYPHENOL METHOXYPHENOL TRIAZINE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3144 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.25.27 2,2′-(6-(4-Methoxyphenyl)-

1,3,5-triazine-2,4-

diyl)bis(5-((2-

ethylhexyl)oxy)phenol)

(CAS No. 187393–00–6)

(provided for in subheading 2933.69.60) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1417. REACTIVE ORANGE 132.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.28 Reactive Orange 132 (CAS

No. 149850–31–7) (provided for in subheading

3204.16.30) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1418. ACID BLACK 244.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.29 Acid Black 244 (CAS No.

30785–74–1) (provided for

in subheading 3204.12.45) Free No change No change On or before

12/31/2009 ’’.

SEC. 1419. CERTAIN CORES USED IN REMANUFACTURE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new headings:

‘‘ 9902.25.30 Used fuel, lubricating or

cooling medium pumps for

internal combustion piston engines (provided for

in subheading 8413.30.10

or 8413.30.90) ................... Free No change No change On or before

12/31/2009 ......

9902.25.31 Used compression-ignition

internal combustion piston engines to be installed

in vehicles of subheading

8701.20 or heading 8704

(provided for in subheading 8408.20.20) ......... Free No change No change On or before

12/31/2009 ......

9902.25.32 Used gear boxes for the

vehicles of subheading

8701.20 or heading 8704

(provided for in subheading 8708.40.10) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1420. ADTP.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.33 2-Amino-5,8-dimethoxy-

(1,2,4)triazolo(1,5-

c)pyrimidine (CAS No.

219715–62–5) (provided

for in subheading

2933.59.95) ........................ Free No change No change On or before

12/31/2009 ’’.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3145

SEC. 1421. DCBTF.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.34 3,4-

Dichlorobenzotrifluoride

(CAS No. 328–84–7) (provided for in subheading

2903.69.08) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1422. NOVIFLUMURON.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.35 N-[[[3,5-Dichloro-2-fluoro4-(1,1,2,3,3,3-

hexafluoropropoxy)

phenyl]amino]carbonyl]-

2,6-difluorobenzamide

(Noviflumuron) (CAS No.

121451–02–3) (provided

for in subheading

2924.29.52) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1423. PARACHLOROBENZOTRIFLUORIDE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.36 1-Chloro-4-

(trifluoromethyl) benzene

(CAS No. 98–56–6) (provided for in subheading

2903.69.08) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1424. MIXTURES OF INSECTICIDE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.37 Mixtures of insecticide

containing gammacyhalothrin ((S)-α-cyano-3-

phenoxybenzyl (Z)–(1R,

3R)–3-(2-chloro-3,3,3-

trifluoropropenyl)–2,2-dimethyl

cyclopropanecarboxylate)

as the active ingredient

and application adjuvants

(CAS No. 76703–62–3)

(provided for in subheading 3808.10.25) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1425. MIXTURE OF FUNGICIDE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3146 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.25.38 Mixture of quinoxyfen

(5,7-dichloro-4-(4-

fluorophenoxyquinoline))

and application adjuvants

(CAS No. 124495–18–7)

(provided for in subheading 3808.20.15) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1426. 1,2-BENZISOTHIAZOL-3(2H)-ONE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.39 1,2-Benzisothiazol-3(2H)-

one (CAS No. 2634–33–5)

(provided for in subheading 3808.40.10) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1427. STYRENE, AR-ETHYL-, POLYMER WITH DIVINYLBENZENE

AND STYRENE (6CI) BEADS WITH LOW ASH.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.40 Styrene, ar-ethyl-, polymer with divinylbenzene

and styrene beads having

low ash content and specifically manufactured for

use as a specialty filler in

lost wax mold casting applications and in a variety

of other specialty filler applications (CAS No. 9052–

95–3) (provided for in subheading 3903.90.50) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1428. MIXTURES OF FUNGICIDE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.41 Mixtures of myclobutanil

(α-Butyl-α-(4-

chlorophenyl)-1H-1,2,4-triazole-1-propanenitrile,

and application adjuvants

(CAS No. 88671–89–0)

(provided for in subheading 3808.20.15) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1429. 2-METHYL-4-CHLOROPHENOXY-ACETIC ACID, DI-METHYLAMINE SALT.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.42 2-Methyl-4-chlorophenoxyacetic acid, dimethylamine

salt (CAS No. 2039–46–5)

(provided for in subheading 2921.11.00) ......... Free No change No change On or before

12/31/2009 ’’.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3147

SEC. 1430. CHARGE CONTROL AGENT 7.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.43 Charge control agent 7

Chromate(1-),bis{1-{(5-

chloro-2-

hydroxyphenyl)azo}-2-

napthalenolato(2-)}-hydrogen (provided for in subheading 2942.00.10) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1431. PRO-JET BLACK 820 LIQUID FEED.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.44 Substituted naphthalene

[[substituted pyridinyl

azo] alkoxyphenyl azo]azo,

potassium / sodium salt

(PMN No. P04–390) (provided for in subheading

3204.14.30) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1432. PRO-JET MAGENTA M700.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.45 Nickel [substituted

naphthenyl azo] substituted triazole, sodium

salt (PMN No. P–03–307)

(provided for in subheading 3204.14.30) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1433. PRO-JET FAST BLACK 287 NA LIQUID FEED.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.46 Pro-jet fast black 287 NA

liquid feed ([(substituted

naphthalenylazo) substituted naphthalenyl azo]

carboxyphenylene, sodium

salt) (PMN No. P–90–391)

(provided for in subheading 3204.14.30) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1434. PRO-JET FAST BLACK 286 STAGE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3148 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.25.47 Pro-jet fast black 286

stage [(substituted

naphthalenylazo) substituted naphthalenyl azo]

carboxyphenylene, sodium

salt (PMN No. P–90–394)

(provided for in subheading 3204.14.30) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1435. PRO-JET CYAN 485 STAGE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.48 Copper phthalocyanine

substituted with sulphonic

acids and alkyl

sulphonoamides, sodium

salt (PMN No. P–99–105)

(provided for in subheading 3204.14.30) ......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1436. PRO-JET BLACK 661 LIQUID FEED.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.49 Aryl substituted

pyrazonyl [[[substituted

phenyl azo]substituted

naphthenyl] Azo

phenyl]azo, sodium salt

(PMN No. P–03–78) (provided for in subheading

3204.14.30) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1437. PRO-JET BLACK CYAN 854 LIQUID FEED.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.50 Copper phthalocyanine

substituted with sulphonic

acids and alkyl

sulphonoamides, sodium/

ammonium salts (PMN

No. P02–893) (provided

for in subheading

3204.14.30) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1438. ERASERS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.51 Erasers of vulcanized rubber other than hard rubber or cellular rubber

(provided for in subheading 4016.92.00) ......... Free No change No change On or before

12/31/2009 ’’.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3149

SEC. 1439. ARTIFICIAL FLOWERS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.65 Artificial flowers of manmade fibers (provided for

in subheading 6702.90.35) Free No change No change On or before

12/31/2009 ’’.

SEC. 1440. SUSPENSION SYSTEM STABILIZER BARS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.77 Suspension system stabilizer bars of

alloy steel of Japanese JIS grade

SCM525S (26CrMo4) or SCM435H

(34CrMo4), each weighing approximately 42 kg, comprising one rod

measuring approximately 98.8 cm in

length at each end of which is welded

at approximately right angles to a rod

measuring approximately 51 cm in

length (provided for in subheading

8708.99.70), the foregoing designed for

use in Class 7 and 8 trucks only .......... Free No change No change On or before

12/31/2009 ’’.

SEC. 1441. RATTAN WEBBING.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.78 Rattan webbing (provided

for in subheading

4601.91.20) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1442. TRACTOR BODY PARTS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.79 Parts and accessories of

bodies (including cabs) for

tractors for agricultural

use (provided for in subheadings 8708.29.10,

8708.29.15, 8708.29.25, or

8708.29.50) ........................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1443. AC ELECTRIC MOTORS OF AN OUTPUT EXCEEDING 74.6 W

BUT NOT EXCEEDING 85 W.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3150 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.85.06 AC electric motors of an output exceeding 74.6 W but not exceeding 85

W, single phase; each equipped with a

capacitor, a speed control mechanism,

a motor mount of plastics and a selfcontained gear mechanism for oscillation (provided for in subheading

8501.40.40) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1444. AC ELECTRIC MOTORS OF AN OUTPUT EXCEEDING 74.6 W

BUT NOT EXCEEDING 105 W.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.85.07 AC electric motors of an output exceeding 74.6 W but not exceeding 105

W, single phase; each equipped with a

capacitor, a rotary speed control mechanism, and a motor mounting cooling

ring (provided for in subheading

8501.40.40) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1445. AC ELECTRIC MOTORS OF AN OUTPUT EXCEEDING 74.6 W

BUT NOT EXCEEDING 95 W.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.85.08 AC electric motors of an output exceeding 74.6 W but not exceeding 95

W, single phase, each equipped with a

capacitor and a speed control mechanism (provided for in subheading

8501.40.40) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1446. CERTAIN AC ELECTRIC MOTORS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.85.09 AC electric motors of an output exceeding 37.5 W but not exceeding 72

W, single phase; each equipped with a

capacitor, a speed control mechanism,

a motor mount of plastics and a selfcontained gear mechanism for oscillation (provided for in subheading

8501.40.20) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1447. VISCOSE RAYON YARN.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3151

‘‘ 9902.54.03 Single yarn of viscose rayon, untwisted

or with a twist not exceeding 120

turns/m (provided for in subheading

5403.31.00) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1448. CERTAIN TWISTED YARN OF VISCOSE RAYON.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.54.04 Single yarn of viscose rayon, with a

twist exceeding 120 turns/m (provided

for in subheading 5403.32.00) .............. Free No change No change On or before

12/31/2009 ’’.

SEC. 1449. ALLYL UREIDO MONOMER.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.06.02 2-Imidazolidinone, 1-(2-

aminoethyl)-, reaction

product with oxirane, ((2-

propenyloxy)methyl)-

(CAS No. 90412–00–3)

(provided for in subheading 2933.29.90) ......... Free No change No change On or before

12/31/2007 ’’.

SEC. 1450. SYNTHETIC ELASTIC STAPLE FIBER.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.55.03 Bi-component staple fibers of

elasterell-p, measuring less than 3.5

decitex (provided for in subheading

5503.20.00) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1451. CERTAIN FIBERGLASS SHEETS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.70.19 Thin smooth nonwoven fiberglass

sheets, approximately .0125 inches

thick, comprised principally of glass fibers bound together in a polyvinyl alcohol matrix, of a type primarily used

as acoustical facing for ceiling panels

provided for in subheading 7019.32.00) Free No change No change On or before

12/31/2009 ’’.

SEC. 1452. HALOPHOSPHOR CALCIUM DIPHOSPHATE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3152 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.32.33 Halophosphor calcium

diphosphate; inorganic

product of a kind used as

luminophores (CAS No.

7790–76–3) (provided for

in subheading 3206.50.00) Free No change No change On or before

12/31/2009 ’’.

SEC. 1453. CERTAIN RAYON STAPLE FIBERS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.55.04 Viscose rayon filaments having a

decitex of less than 5.0 and a multilimbed cross-section, the limbs having

a length-to-width aspect ratio of at

least 2:1 (provided for in subheading

5504.10.00) ............................................. Free No change No change On or before

12/31/2008 ’’.

SEC. 1454. SYNTHETIC QUARTZ OR FUSED SILICA PHOTOMASK SUBSTRATES.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.70.60 Synthetic fused silica (100 percent

SiO2) photomask blank substrates in

squares having a surface area of 150

cm2 or more but not over 522 cm2 and

a thickness of 2.2 mm or more but not

over 6.45 mm (provided for in subheading 7006.00.40) ............................... Free No change No change On or before

12/31/2008 ’’.

SEC. 1455. CERTAIN INTEGRATED MACHINES FOR MANUFACTURING

PNEUMATIC TIRES.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.84.10 Machines for molding or

forming pneumatic tires,

the forgoing containing in

a single housing both

components for processing

rubber, for positioning

and assembling tire components (including but not

limited to belts, cords, and

other reinforcing materials) and for curing

‘‘green tires’’ to produce

finished pneumatic tires

of heading 4011; parts of

such machines (including

molds); or molds entered

separately (provided for in

8477.59.80, 8477.90.85, or

8480.71.80, respectively) .. Free No change No change On or before

12/31/2009 ’’.

SEC. 1456. TRAMWAY CARS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new headings:

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3153

‘‘ 9902.26.01 Tramway cars imported

pursuant to contract by or

on behalf of the City of

Seattle (provided for in

subheading 8603.10.00) .... Free No change No change On or before

12/31/2009

9902.26.02 Parts imported pursuant

to contract by or on behalf

of the City of Seattle, to

be used in the tramway

cars described in heading

9902.26.01, whether or

not such parts are principally used as parts of

such articles and whether

or not covered by a specific provision within the

meaning of additional

United States rule of interpretation 1(c) (however:

provided for in the tariff

schedule) ............................ Free No change No change On or before

12/31/2009 ’’.

SEC. 1457. CERTAIN ARTIFICIAL FILAMENT SINGLE YARN (OTHER

THAN SEWING THREAD).

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.26.12 Artificial filament single yarn (other

than sewing thread), not put up for retail sale, of viscose rayon, untwisted or

with a twist not exceeding 120 turns/m

(provided for in subheading 5403.31) ... Free No change No change On or before

12/31/2009 ’’.

SEC. 1458. CERTAIN ELECTRICAL TRANSFORMERS RATED AT 25VA.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.85.05 120 volt/60 Hz electrical transformers,

each with dimensions of 77 mm by 61

mm by 50 mm, containing a layered

and uncut round core with two balanced bobbins, the foregoing rated at

25VA (provided for in subheading

8504.31.40) ............................................. Free No change No change On or before

12/31/2009 ’’.

SEC. 1459. CERTAIN ELECTRICAL TRANSFORMERS RATED AT 40VA.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.85.06 120 volt/60 Hz electrical transformers,

each with dimensions of 80 mm by 71

mm by 59 mm, containing a layered

and uncut round core with two balanced bobbins, the foregoing rated at

40VA (provided for in subheading

8504.31.40) ............................................. Free No change No change On or before

12/31/2009 ’’.

120 STAT. 3154 PUBLIC LAW 109–432—DEC. 20, 2006

CHAPTER 2—REDUCTIONS

SEC. 1461. FLOOR COVERINGS AND MATS OF VULCANIZED RUBBER.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.54 Floor coverings and mats

of vulcanized rubber (provided for in subheading

4016.91.00) ........................ 2.17% No change No change On or before

12/31/2009 ’’.

SEC. 1462. MANICURE AND PEDICURE SETS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.55 Manicure and pedicure

sets, and combinations

thereof, whether or not

shrink-wrapped for retail

display, the foregoing

other than such sets or

combinations in leather

cases or other immediate

cases or containers (provided for in subheading

8214.20.90) ........................ 2.3% No change No change On or before

12/31/2009 ’’.

SEC. 1463. NITROCELLULOSE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.56 Cellulose nitrate (nitrocellulose) (CAS No. 9004–

70–0) (provided for in subheading 3912.20.00) ......... 4.4% No change No change On or before

12/31/2009 ’’.

SEC. 1464. SULFENTRAZONE TECHNICAL.

Subchapter II of chapter 99 of the Harmonized Tariff Schedule

of the United States is amended by inserting in numerical sequence

the following new heading:

‘‘ 9902.25.57 N-[2,4-Dichloro-5-[4-

(difluoromethyl)-4,5-

dihydro-3-methyl-5-oxo1H-1,2,4-triazol-1-

yl]phenyl]methanesulfonamide (Sulfentrazone)

(CAS No. 122836–35–5)

(provided for in subheading 2935.00.75) ......... 1.2% No change No change On or before

12/31/2009 ’’.

SEC. 1465. CLOCK RADIO COMBOS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3155

‘‘ 9902.25.58 Radiobroadcast receivers

capable of operating without an external source of

power, incorporating a

clock or clock timer (provided for in subheading

8527.19.50) ........................ 0.7% No change No change On or before

12/31/2009 ’’.

SEC. 1466. THIAMETHOXAM TECHNICAL.

(a) CALENDAR YEARS 2007–2008.—

(1) IN GENERAL.—Heading 9902.03.11 of the Harmonized

Tariff Schedule of the United States (relating to Thiamethoxam

Technical) is amended—

(A) by striking ‘‘3.0%’’ and inserting ‘‘Free’’; and

(B) by striking ‘‘12/31/2009’’ and inserting ‘‘12/31/2008’’.

(2) EFFECTIVE DATE.—The amendments made by paragraph

(1) shall take effect on January 1, 2007.

(b) CALENDAR YEAR 2009.—

(1) IN GENERAL.—Heading 9902.03.11, as amended by subsection (a), is further amended—

(A) by striking ‘‘Free’’ and inserting ‘‘1.8%’’; and

(B) by striking ‘‘12/31/2008’’ and inserting ‘‘12/31/2009’’.

(2) EFFECTIVE DATE.—The amendments made by paragraph

(1) shall take effect on January 1, 2009.

SEC. 1467. STAPLE FIBERS OF VISCOSE RAYON, NOT CARDED, COMBED,

OR OTHERWISE PROCESSED FOR SPINNING.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.59 Staple fibers of viscose rayon, not

carded, combed, or otherwise processed for spinning (provided for in

subheading 5504.10.00) ....................... 3.4% No change No change On or before

12/31/2009 ’’.

SEC. 1468. CERTAIN MEN’S FOOTWEAR COVERING THE ANKLE WITH

COATED OR LAMINATED TEXTILE FABRICS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3156 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.25.60 Men’s footwear (except

vulcanized footwear and

footwear with waterproof

molded bottoms, including

bottoms comprising an

outer sole and all or part

of the upper), valued over

$20/pair, covering the

ankle, whose height from

the bottom of the outer

sole to the top of the

upper does not exceed 8

inches (20.32 cm), designed to be worn in lieu

of, but not over, other

footwear as a protection

against water, oil, grease

or chemicals or cold or inclement weather where

such protection includes

protection against water

that is imparted by the

use of a coated or laminated textile fabric (provided for in subheading

6404.19.20) ........................ 12.8% No change No change On or before

12/31/2009 ’’.

SEC. 1469. CERTAIN FOOTWEAR NOT COVERING THE ANKLE WITH

COATED OR LAMINATED TEXTILE FABRICS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.61 Men’s footwear (except

vulcanized footwear and

footwear with waterproof

molded bottoms, including

bottoms comprising an

outer sole and all or part

of the upper), valued over

$20/pair, not covering the

ankle, designed to be

worn in lieu of, but not

over, other footwear as a

protection against water,

oil, grease or chemicals or

cold or inclement weather

where such protection includes protection against

water that is imparted by

the use of a coated or laminated textile fabric (provided for in subheading

6404.19.20) ........................ 15.2% No change No change On or before

12/31/2009 ’’.

SEC. 1470. ACRYLIC OR MODACRYLIC SYNTHETIC STAPLE FIBERS, NOT

CARDED, COMBED, OR OTHERWISE PROCESSED FOR

SPINNING.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.62 Acrylic or modacrylic staple fibers, not carded,

combed, or otherwise processed for spinning (provided for in subheading

5503.30.00) ........................ 3.7% No change No change On or before

12/31/2009 ’’.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3157

SEC. 1471. CERTAIN WOMEN’S FOOTWEAR.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.63 Footwear for women with

outer soles of rubber or

plastics and uppers of textile materials other than

of vegetable fibers, with

open toes or open heels or

of the slip-on type (provided for in subheading

6404.19.30) ........................ 1.5% No change No change On or before

12/31/2009 ’’.

SEC. 1472. NUMEROUS OTHER SEALS MADE OF RUBBER OR SILICONE,

AND COVERED WITH, OR REINFORCED WITH, A FABRIC

MATERIAL.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.64 Seals of textile material or fabric

covering or reinforcing a core of rubber or silicone, the foregoing designed for use in airplanes (provided

for in subheading 5911.90.00) ........... 3.0% No change No change On or before

12/31/2009 ’’.

SEC. 1473. TETRAKIS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.65 Tetrakis(2,4-di-tertbutylphenyl) 4,4’-

biphenyldiphosphinate

(CAS No. 38613–77–3)

(provided for in subheading 2931.00.30) ......... 3.6% No change No change On or before

12/31/2009 ’’.

SEC. 1474. GLYCINE, N,N-BIS[2-HYDROXY-3-(2-PROPENYLOXY)PROPYL]-

, MONOSODIUM SALT, REACTION PRODUCTS WITH AMMONIUM HYDROXIDE AND PENTAFLUOROIODOETHANETETRAFLUOROETHYLENE TELOMER.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.66 Glycine, N,N-bis[2-hydroxy-3-(2-

propenyloxy)propyl]-,

monosodium salt, reaction

products with ammonium

hydroxide and

pentafluoroiodoethanetetrafluoroethylene

telomer (CAS number

220459–70–1) (provided

for in subheading

3809.92.50) ........................ 1.1% No change No change On or before

12/31/2009 ’’.

120 STAT. 3158 PUBLIC LAW 109–432—DEC. 20, 2006

SEC. 1475. DIETHYL KETONE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.67 Diethyl ketone (CAS No.

96–22–0) (provided for in

subheading 2914.19.00) .... 1.3% No change No change On or before

12/31/2009 ’’.

SEC. 1476. ACEPHATE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.68 O,S-Dimethyl

acetylphosphoramidothioate (Acephate) (CAS No.

30560–19–1) (provided for

in subheading 2930.90.44) 1.8% No change No change On or before

12/31/2009 ’’.

SEC. 1477. FLUMIOXAZIN.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.69 2-[7-Fluoro-3,4-dihydro-3-

oxo-4-(2-propynyl)–2H-1,4-

benzoxazin-6-yl]-4,5,6,7-

tetrahydro-1H-isoindole1,3(2H)-dione

(Flumioxazin)(CAS No.

103361–09–7) (provided

for in subheading

2934.99.15) ........................ 5.3% No change No change On or before

12/31/2009 ’’.

SEC. 1478. GARENOXACIN MESYLATE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.70 1-Cyclopropyl-8-

(difluoromethoxy)–7-

[(1R)–1-methyl-2,3-

dihydro-1H-5-isoindolyl]-

4-oxo-1,4-

dihydroquinoline-3-carboxylic acid

monoethanesulfonate

monohydrate

(Garenoxacin mesylate)

(CAS No. 223652–90–2)

(provided for in subheading 2933.49.26) ......... 3.1% No change No change On or before

12/31/2009 ’’.

SEC. 1479. BUTYLATED HYDROXYETHYLBENZENE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.71 2,6-Di-tert-butyl-4-

ethylphenol (CAS No.

4130–42–1) (provided for

in subheading 2907.19.20) 2.7% No change No change On or before

12/31/2009 ’’.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3159

SEC. 1480. CERTAIN AUTOMOTIVE CATALYTIC CONVERTER MATS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.72 Catalytic converter mats

of ceramic fibers containing over 65 percent by

weight of aluminum oxide,

the foregoing 4.7625 mm

or more in thickness, in

bulk, sheets or rolls and

designed for motor vehicles of heading 8703 (provided for in subheading

6806.10.00) ........................ 1.5% No change No change On or before

12/31/2009 ’’.

SEC. 1481. 3,3′-DICHLOROBENZIDINE DIHYDROCHLORIDE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.73 3,3′-Dichlorobenzidine

dihydrochloride ([1,1′-

biphenyl]-4,4′-diamino,

3,3′-dichloro-) (CAS No.

612–83–9) (provided for in

subheading 2921.59.80) .... 5.9% No change No change On or before

12/31/2009 ’’.

SEC. 1482. TMC114.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.74 3-[4-

Aminobenzensulfonyl)isobutylamino]-1-[benzyl2-hydroxypropyl]carbamic

acid, hexahydrofuro[2,3-

b]furan-3-yl ester

ethanolate (CAS No.

206361–99–1) (provided

for in subheading

2932.99.61) ........................ 6.4% No change No change On or before

12/31/2009 ’’.

SEC. 1483. BIAXIALLY ORIENTED POLYPROPYLENE DIELECTRIC FILM.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.75 Biaxially oriented polypropylene film, certified

by the importer as intended for use in capacitors and as produced from

solvent-washed low ash

content (<50 ppm) polymer resin (CAS No. 9003–

07–0) (provided for in subheading 3920.20.00) ......... 3.7% No change No change On or before

12/31/2009 ’’.

SEC. 1484. BIAXIALLY ORIENTED POLYETHYLENE TEREPHTHALATE

DIELECTRIC FILM.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

120 STAT. 3160 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘ 9902.25.76 Biaxially oriented polyethylene terephthalate

film, certified by the importer as intended for use

in capacitors and as produced from solventwashed low ash content

(<300 ppm) polymer resin

(CAS No. 25038–59–9)

(provided for in subheading 3920.62.00) ......... 3.4% No change No change On or before

12/31/2009 ’’.

SEC. 1485. CERTAIN BICYCLE PARTS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.66 Child carriers, chain tension adjustors, chain covers, mechanical grips with

2.223 cm internal diameter, air horns, wide-angle

reflectors, saddle covers of

plastics, chain tensioners,

toe clips, head sets or seat

posts, all the foregoing designed for use on bicycles

(provided for in subheading 8714.99.80) ......... 9.2% No change No change On or before

12/31/2009 ’’.

SEC. 1486. CERTAIN BICYCLE PARTS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.69 Bicycle wheel rims (provided for in subheading

8714.92.10) ........................ 1.8% No change No change On or before

12/31/2009 ’’.

SEC. 1487. BIFENTHRIN.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.72 (2-Methyl[1,1’-biphenyl]-3-

yl)methyl-3-(2-chloro3,3,3-trifluoro-1-propenyl)–2,2-

dimethylcyclopropanecarboxylate (Bifenthrin) (CAS

No. 82657–04–3) (provided for in subheading

2916.20.50) ........................ 0.7% No change No change On or before

12/31/2009 ’’.

SEC. 1488. REDUCED VAT 1.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.92 Reduced Vat 1 (CAS No.

207692–02–2) (provided

for in subheading

3204.15.40) ........................ 1.9% No change No change On or before

12/31/2009 ’’.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3161

SEC. 1489. 4-CHLOROBENZONITRILE.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.24 p-Chlorobenzonitrile (CAS

No. 623–03–0) (provided

for in subheading

2926.90.14) ........................ 1.5% No change No change On or before

12/31/2009 ’’.

SEC. 1490. NAIL CLIPPERS AND NAIL FILES.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.52 Nail nippers and clippers

and nail files (provided for

in subheading 8214.20.30) 3.2% No change No change On or before

12/31/2009 ’’.

SEC. 1491. ELECTRIC AUTOMATIC SHOWER CLEANERS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.98.08 Electromechanical bath or

shower cleaner devices,

each designed to dispense

a dilute solution of bleach

substitutes and detergents

using a button-activated,

battery-powered piston

pump controlled by a

microchip to release a

measured quantity of such

solution (provided for in

subheading 8509.80.00) .... 2.1% No change No change On or before

12/31/2009 ’’.

SEC. 1492. MESOTRIONE TECHNICAL.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.25.80 2-[4-(Methylsulfonyl)–2-

nitrobenzoyl]-1,3-

cyclohexanedione

(Mesotrione) (CAS No.

104206–82–8) (provided

for in subheading

2930.90.10) ........................ 6.04% No change No change On or before

12/31/2006 ’’.

SEC. 1493. CERTAIN CRANK-GEAR AND OTHER BICYCLE PARTS.

Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.24.70 Crank-gear and parts

thereof (other than

cotterless-type crank sets

and parts thereof) (provided for in subheading

8714.96.90) ........................ 6.1% No change No change On or before

12/31/2009 ’’.

120 STAT. 3162 PUBLIC LAW 109–432—DEC. 20, 2006

Subtitle B—Existing Suspensions and

Reductions

SEC. 1501. EXTENSIONS OF EXISTING SUSPENSIONS AND OTHER MODIFICATIONS.

(a) EXTENSIONS.—Each of the following headings is amended

by striking the date in the effective period column and inserting

‘‘12/31/2009’’:

(1) Heading 9902.02.29 (relating to 10,10′- oxybisphenoxarsine).

(2) Heading 9902.84.88 (relating to certain manufacturing

equipment).

(3) Heading 9902.02.48 (relating to 1,5-

Naphthalenedisulfonic acid, 2-[[8- [[4-[[3-[[[2-

(ethenylsulfonyl)ethyl] amino]carbonyl]phenyl]amino]-6-fluoro1,3,5-triazin- 2-yl]amino]-1-hydroxy- 3,6-disulfo-2-

naphthalenyl]azo]-, tetrasodium salt (CAS No. 116912–36–8)

(provided for in subheading 3204.16.30).

(4) Heading 9902.02.47 (relating to cuprate(3-), [2-[[[[3-[[4-

[[2-[2- (ethenylsulfonyl)ethoxy]ethyl]amino]-6-fluoro-1,3,5-

triazin-2-yl]amino]-2-(hydroxy-κ.o)-5-sulfophenyl]azoκ.n2]phenylmethyl]azo-κ.n1]-4-sulfobenzoato(5-)-κ.o], trisodium).

(5) Heading 9902.02.44 (relating to 2,7-

naphthalenedisulfonic acid, 5-[[4-chloro-6-[[2-[[4-fluoro-6-[[5-

hydroxy-6-[(4-methoxy-2-sulfophenyl)azo]-7-sulfo-2-

naphthalenyl]amino]-1,3,5-triazin-2-yl] amino]-1-

methylethyl]amino]-1,3,5-triazin-2-yl]amino]-3-[[4-

(ethenylsulfonyl)phenyl]azo]-4-hydrox′-, sodium salt).

(6) Heading 9902.02.46 (relating to 7,7′-[1,3-

propanediylbis[imino(6-fluoro-1,3,5-triazine-4,2-diyl)imino[2-

[(aminocarbonyl)amino]-4,1-phenylene]azo]]bis-, sodium salt).

(7) Heading 9902.03.79 (relating to thiophanate-methyl fungicide 70 percent wettable powder).

(8) Heading 9902.84.81 (relating to certain manufacturing

equipment).

(9) Heading 9902.84.91 (relating to certain sawing

machines).

(10) Heading 9902.84.85 (relating to certain extruders used

in the production of radial tires).

(11) Heading 9902.84.83 (relating to certain manufacturing

equipment).

(12) Heading 9902.28.20 (relating to ammonium bifluoride).

(13) Heading 9902.05.05 (relating to p-acetanisole).

(14) Heading 9902.04.15 (relating to mixture (1:1) of

polyricinoleic acid homopolymer, 3-

(dimethylamino)propylamide, dimethylsulfate, quaternized and

polyricinoleic acid).

(15) Heading 9902.03.21 (relating to 12-

hydroxyoctadecanoic acid, reaction product with N,N-dimethyl1,3-propanediamine, dimethyl sulfate, quaternized).

(16) Heading 9902.03.24 (relating to 2-oxepanone, polymer

with aziridine and tetrahydro-2H-pyran-2-one, dodecanoate

ester).

(17) Heading 9902.02.49 (relating to p-(trifluoromethyl

benzaldehyde)).

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3163

(18) Heading 9902.32.22 (relating to Pigment Red 187).

(19) Heading 9902.32.72 (relating to Solvent Blue 104).

(20) Heading 9902.29.73 (relating to 4-amino-2,5-

dimethoxy-N-phenylbenzene sulfonamide).

(21) Heading 9902.02.25 (relating to electrical radio broadcast receivers not combined with a clock).

(22) Heading 9902.02.24 (relating to electrical radio broadcast receivers combined with a clock).

(23) Heading 9902.02.23 (relating to hand-held radio scanners).

(24) Heading 9902.01.36 (relating to sodium methylate

powder).

(25) Heading 9902.01.41 (relating to allyl isosulfocyanate).

(26) Heading 9902.02.87 (relating to asulam sodium salt).

(27) Heading 9902.01.92 (relating to ink jet textile printing

machinery).

(28) Heading 9902.04.21 (relating to Cyan 1 special liquid

feed).

(29) Heading 9902.04.19 (relating to Fast Yellow 2 Stage).

(30) Heading 9902.29.91 (relating to methyl-4-

trifluoromethoxyphenyl-N-(chlorocarbonyl)).

(31) Heading 9902.01.85 (relating to certain epoxy molding

compounds).

(32) Heading 9902.01.14 (relating to 5-MPDC).

(33) Heading 9902.01.60 (relating to 2-mercaptoethanol).

(34) Heading 9902.01.61 (relating to bifenazate).

(35) Heading 9902.01.59 (relating to terrazole).

(36) Heading 9902.03.89 (relating to artichokes prepared

or preserved otherwise than by vinegar or acetic acid, not

frozen).

(37) Heading 9902.01.62 (relating to fluoropolymers containing 95 percent or more by weight of the 3 monomer units

tetrafluoroethylene, hexafluoropropylene, and vinylidene fluoride).

(38) Heading 9902.33.63 (relating to 3-(ethylsulfonly)-2-

pyridinesulfonamide).

(39) Heading 9902.03.22 (relating to 40 percent polymer

acid salt/polymer amide 60 percent butyl acetate).

(40) Heading 9902.01.55 (relating to (Z)–(1RS,3RS)–3-(2-

chloro-3,3,3-trifluoro-1-propenyl)–2,2-

dimethylcyclopropanecarboxylic acid).

(41) Heading 9902.01.57 (relating to (S)-alpha-hydroxy-3-

phenoxybenzeneacetonitrile).

(42) Heading 9902.02.98 (relating to polytetramethylene

ether glycol).

(43) Heading 9902.02.99 (relating to cis-3-hexen-1-ol).

(44) Heading 9902.01.75 (relating to Acid Black 172).

(45) Heading 9902.01.76 (relating to 9,10-anthracenedione,

1,5-dihydroxy-4-nitro-8-(phenylamino) and 9,10-

anthracenedione, 1,8-dihydroxy-4-nitro-5-(phenylamino)-).

(46) Heading 9902.05.22 (relating to fenpropathrin).

(47) Heading 9902.01.64 (relating to 2-azetidinone, 1-(4-

fluorophenyl)–3-[(3S)–3-(4-fluorophenyl)–3-hydroxypropyl]-4-(4-

hydroxyphenyl)-, (3R,4S)–(ezetimibe)).

(48) Heading 9902.01.38 (relating to p-methylacetophenone).

120 STAT. 3164 PUBLIC LAW 109–432—DEC. 20, 2006

(49) Heading 9902.01.35 (relating to 2-

phenylbenzimidazole-5-sulfonic acid).

(50) Heading 9902.05.04 (relating to methyl cinnamate).

(51) Heading 9902.01.43 (relating to thymol).

(52) Heading 9902.01.40 (relating to menthyl anthranilate).

(53) Heading 9902.01.42 (relating to 5-methyl-2-

(methylethyl)cyclohexyl-2-hydroxypropanoate).

(54) Heading 9902.29.25 (relating to 2-phenylphenol).

(55) Heading 9902.38.10 (relating to mixtures of sodium

salts).

(56) Heading 9902.01.47 (relating to helium).

(57) Heading 9902.03.87 (relating to certain 12V lead-acid

storage batteries).

(58) Heading 9902.01.01 (relating to bitolylene diisocyanate

(TODI)).

(59) Heading 9902.04.14 (relating to 1,1’-(methylimino)

dipropan-2-ol).

(60) Heading 9902.28.01 (relating to thionyl chloride).

(61) Heading 9902.02.14 (relating to Mondur P).

(62) Heading 9902.02.16 (relating to P-phenylphenol).

(63) Heading 9902.32.12 (relating to DEMT).

(64) Heading 9902.02.15 (relating to Bayowet FT–248).

(65) Heading 9902.29.23 (relating to PNTOSA).

(66) Heading 9902.04.03 (relating to Baysilone Fluid).

(67) Heading 9902.32.62 (relating to iron chloro-5,6-

diamino-1,3-naphthalenedisulfonate complexes).

(68) Heading 9902.32.85 (relating to bis(4-fluorophenyl)

methanone).

(69) Heading 9902.29.37 (relating to polymethine photosensitizing dyes).

(70) Heading 9902.29.07 (relating to 4-hexylresorcinol).

(71) Heading 9902.85.42 (relating to certain cathode ray

tubes).

(72) Heading 9902.85.41 (relating to certain cathode ray

tubes).

(73) Heading 9902.32.14 (relating to 2-methyl-4,6-

bis[(octylthio)methyl]phenol).

(74) Heading 9902.32.30 (relating to 4-[[4,6-bis(octylthio)–

1,3,5-traizine-2-yl]amino]-2,6-bis(1,1-dimethylethyl)phenol).

(75) Heading 9902.03.51 (relating to Disperse Blue 77).

(76) Heading 9902.01.65 (relating to p-cresidine sulfonic

acid).

(77) Heading 9902.01.66 (relating to 2,4 disulfo benzaldehyde).

(78) Heading 9902.01.68 (relating to benzenesulfonic acid,

3-[(ethylphenylamino) methyl]-).

(79) Heading 9902.01.67 (relating to mhydroxybenzaldehyde).

(80) Heading 9902.02.38 (relating to 2 amino 5 sulfobenzoic

acid).

(81) Heading 9902.02.37 (relating to 2-amino-6-nitrophenol4-sulfonic acid).

(82) Heading 9902.02.39 (relating to 2,5 bis benzene sulfonic acid).

(83) Heading 9902.02.40 (relating to 4 [(4 amino phenyl)

azo] benzene sulfonic acid, monosodium salt).

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3165

(84) Heading 9902.02.41 (relating to 4-[(4-aminophenyl)

azo] benzenesulfonic acid).

(85) Heading 9902.05.03 (relating to trimethyl cyclo

hexanol).

(86) Heading 9902.01.39 (relating to 2,2-dimethyl-3-(3-

methylphenyl)proponal).

(87) Heading 9902.29.08 (relating to 3-amino-5-mercapto1,2,4-triazole).

(88) Heading 9902.32.92 (relating to β-bromo-βnitrostyrene).

(89) Heading 9902.32.90 (relating to diiodomethyl-ptolylsulfone).

(90) Heading 9902.02.95 (relating to 2-propenoic acid,

polymer with diethenylbenzene).

(91) Heading 9902.29.59 (relating to N-butyl-N-ethyl-α,α,αtrifluoro-2,6-dinitro-p-toluidine).

(92) Heading 9902.29.17 (relating to 2,6-dichloroaniline).

(93) Heading 9902.02.85 (relating to 3, 4-

dichlorobenzonitrile).

(94) Heading 9902.29.58 (relating to O,O-diethyl

phosphorochlorodothioate).

(95) Heading 9902.02.92 (relating to 1,2-

benzenedicarboxaldehyde).

(96) Heading 9902.33.92 (relating to 2,2-dithiobis(8-fluoro5-methoxy)–1,2,4-triazolo[1,5-c] pyrimidine).

(97) Heading 9902.29.26 (relating to 1,3-dimethyl-2-

imidazolidinone).

(98) Heading 9902.02.96 (relating to N-[3-(1-ethyl-1-

methylpropyl)–5-isoxazolyl]-2,6-dimethoxybenzamide

(isoxaben)).

(99) Heading 9902.02.90 (relating to halofenozide).

(100) Heading 9902.02.89 (relating to propanamide, N-(3,

4-dichlorophenyl)-.

(101) Heading 9902.29.61 (relating to quinoline).

(102) Heading 9902.05.17 (relating to tebufenozide).

(103) Heading 9902.02.93 (relating to mixed isomers of

1,3-dichloropropene).

(104) Heading 9902.29.16 (relating to 4,4-dimethoxy-2-

butanone).

(105) Heading 9902.02.94 (relating to methacrylamide).

(106) Heading 9902.32.87 (relating to fenbuconazole).

(107) Heading 9902.29.02 (relating to 2-acetylnicotinic

acid).

(108) Heading 9902.29.06 (relating to diphenyl sulfide).

(109) Heading 9902.02.12 (relating to difenacanazole).

(110) Heading 9902.84.89 (relating to certain manufacturing equipment).

(b) EXTENSIONS AND OTHER MODIFICATIONS.—

(1) SNOWBOARD BOOTS.—Heading 9902.64.04 is amended—

(A) by striking the article description and inserting

the following: ‘‘Ski boots, cross country ski footwear or

snowboard boots, the foregoing valued over $12/pair, with

outer soles of rubber, plastics, leather or composition

leather and uppers of textile materials (provided for in

subheading 6404.11.90)’’;

(B) by striking ‘‘4%’’ and inserting ‘‘Free’’; and

(C) by striking ‘‘12/31/2006’’ and inserting ‘‘12/31/2009’’.

120 STAT. 3166 PUBLIC LAW 109–432—DEC. 20, 2006

(2) BENTAZON.—Heading 9902.05.10 (relating to Bentazon)

is amended—

(A) by striking ‘‘(bentazon, sodium salt)’’ and inserting

‘‘(Bentazon, sodium salt)’’; and

(B) by striking ‘‘12/31/2006’’ and inserting ‘‘12/31/2009’’.

(3) METHYL N-(2-[[1-(4-CHLOROPHENYL)-1H-PYRAZOL-3-YL]- OXYMETHYL]PHENYL)-N-METHOXYCARBANOSE

(PYRACLOSTROBIN).—Heading 9902.01.21 (relating to methyl N- (2-[[1-(4-chlorophenyl)-1H-pyrazol-3-yl]oxymethyl]phenyl)-N- methoxycarbanose (Pyraclostrobin)) is amended—

(A) by striking the article description and inserting

the following: ‘‘Methyl N-(2-[[1-(4-chlorophenyl)pyrazol-3-

yl]oxymethyl]phenyl)-(N-methoxy)carbamate

(Pyraclostrobin) (CAS No. 175013-18-0) (provided for in

subheading 2933.19.23)’’;

(B) by striking ‘‘Free’’ and inserting ‘‘6%’’; and

(C) by striking ‘‘12/31/2006’’ and inserting ‘‘12/31/2009’’.

(4) EXTENSION AND MODIFICATION RELATING TO COMBED

CASHMERE.—

(A) IN GENERAL.—Heading 9902.03.01 (relating to yarn

of combed Kashmir (cashmere) or yarn of camel hair) is

amended by striking the date in the effective period column

and inserting ‘‘12/31/2009’’.

(B) OTHER MODIFICATIONS.—Heading 9902.03.02 is

amended—

(i) by striking ‘‘of 6 run or finer (equivalent to

19.35 metric yarn system)’’ and inserting ‘‘of 19.35

metric yarn count or finer’’; and

(ii) by striking ‘‘12/31/2006’’ and inserting ‘‘12/31/

2009’’.

(5) FLUOROBENZENE.—Heading 9902.03.05 (relating to

fluorobenzene) is amended—

(A) by striking ‘‘2903.69.70’’ and inserting ‘‘2903.69.80’’;

and

(B) by striking ‘‘12/31/2006’’ and inserting ‘‘12/31/2009’’.

(6) CERTAIN NEUTRALIZED PHOSPHATED POLYESTER

POLYMER.—Heading 9902.03.25 (relating to 50 percent amine

neutralized phosphated polyester polymer) is amended—

(A) by striking ‘‘50 percent solvesso 100’’ and inserting

‘‘in solvesso 100’’;

(B) by striking ‘‘P–99–1218,’’; and

(C) by striking ‘‘12/31/2006’’ and inserting ‘‘12/31/2009’’.

(7) VINCLOZOLIN.—Heading 9902.01.19 (relating to

Vinclozolin) is amended—

(A) by striking ‘‘oxazolidineidione (vinclozolin)’’ and

inserting ‘‘oxazolidinedione (Vinclozolin)’’; and

(B) by striking ‘‘12/31/2006’’ and inserting ‘‘12/31/2009’’.

(8) FAST YELLOW 746 STAGE.—Heading 9902.04.26 (relating

to Fast Yellow 746 Stage) is amended—

(A) by striking ‘‘Bipyridirium’’ and inserting

‘‘Bipyridinium’’;

(B) by inserting ‘‘(Fast Yellow 746 Stage)’’ after ‘‘salt’’;

and

(C) by striking ‘‘12/31/2006’’ and inserting ‘‘12/31/2009’’.

(9) YELLOW 1 STAGE.—Heading 9902.04.24 (relating to Yellow 1 Stage) is amended—

(A) by inserting ‘‘(Yellow 1 Stage)’’ after ‘‘salt’’; and

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3167

(B) by striking ‘‘12/31/2006’’ and inserting ‘‘12/31/2009’’.

(10) MAGENTA 3B–OA STAGE.—Heading 9902.04.28 (relating

to magenta 3B–OA stage) is amended—

(A) by inserting ‘‘(Magenta 3B–OA Stage)’’ after ‘‘salts’’;

and

(B) by striking ‘‘12/31/2006’’ and inserting ‘‘12/31/2009’’.

(11) CERTAIN ARTICHOKES.—Heading 9902.03.90 (relating

to artichokes prepared or preserved by vinegar or acetic acid)

is amended—

(A) by striking ‘‘7.5%’’ and inserting ‘‘7.9%’’; and

(B) by striking ‘‘12/31/2006’’ and inserting ‘‘12/31/2009’’.

(12) TEXTURED ROLLED GLASS SHEETS.—Heading 9902.70.03

(relating to textured rolled glass sheets) is amended—

(A) by striking ‘‘Free’’ and inserting ‘‘0.7%’’; and

(B) by striking ‘‘12/31/2003’’ and inserting ‘‘12/31/2009’’.

(13) MAGNESIUM ALUMINUM HYDROXIDE CARBONATE

HYDRATE.—Heading 9902.05.32 is amended—

(A) by inserting ‘‘(CAS No. 12539–23–0)’’ after ‘‘organic

fatty acid’’; and

(B) by striking ‘‘12/31/2006’’ and inserting ‘‘12/31/2009’’.

(14) MIXTURES OF SODIUM SALTS.—Heading 9902.29.83 is

amended—

(A) by inserting ‘‘, whether or not in water’’ after

‘‘iminodisuccinic acid’’; and

(B) by striking ‘‘12/31/2006’’ and inserting ‘‘12/31/2009’’.

(15) A CERTAIN ULTRAVIOLET DYE.—Heading 9902.28.19 is

amended—

(A) by inserting ‘‘(CAS No. 313482–99–4)’’ after ‘‘-

methyl ester’’; and

(B) by striking ‘‘12/31/2006’’ and inserting ‘‘12/31/2009’’.

(16) CARFENTRAZONE.—Heading 9902.01.54 is amended—

(A) by striking ‘‘4.9%’’ and inserting ‘‘Free’’; and

(B) by striking ‘‘12/31/2006’’ and inserting ‘‘12/31/2009’’.

(17) CERTAIN EDUCATIONAL DEVICES.—Heading 9902.85.43

is amended—

(A) by striking ‘‘1.67%’’ and inserting ‘‘0.55%’’; and

(B) by striking ‘‘12/31/2006’’ and inserting ‘‘12/31/2009’’.

(18) CYHALOFOP.—Heading 9902.02.86 is amended—

(A) by striking ‘‘Free’’ and inserting ‘‘1.5%’’; and

(B) by striking ‘‘12/31/2006’’ and inserting ‘‘12/31/2009’’.

(19) α,α,α-TRIFLUORO-2,6-DINITRO-p-TOLUIDINE.—Heading

9902.05.33 is amended—

(A) by striking ‘‘Free’’ and inserting ‘‘2.6%’’; and

(B) by striking ‘‘12/31/2006’’ and inserting ‘‘12/31/2009’’.

(20) CERTAIN MIXTURES OF FLORASULAM.—Heading

9902.02.88 is amended—

(A) by striking ‘‘Free’’ and inserting ‘‘1.5%’’; and

(B) by striking ‘‘12/31/2006’’ and inserting ‘‘12/31/2009’’.

(21) METHOXYFENOZIDE.—Heading 9902.32.93 is

amended—

(A) by striking ‘‘Free’’ and inserting ‘‘1.0%’’; and

(B) striking ‘‘12/31/2006’’ and inserting ‘‘12/31/2009’’.

(22) MYCLOBUTANIL.—Heading 9902.02.91 is amended—

(A) by striking ‘‘1.9%’’ and inserting ‘‘3.0%’’; and

(B) by striking ‘‘12/31/2006’’ and inserting ‘‘12/31/2009’’.

(23) FLUOROXYPYR.—Heading 9902.29.77 is amended—

(A) by striking ‘‘1.5%’’ and inserting ‘‘2.5%’’; and

120 STAT. 3168 PUBLIC LAW 109–432—DEC. 20, 2006

(B) by striking ‘‘12/31/2006’’ and inserting ‘‘12/31/2009’’.

(24) PRO-JET BLACK 263 STAGE.—Heading 9902.03.09 is

amended—

(A) by striking the article description and inserting

‘‘[[Substituted naphthalenylazol] alkoxyl phenyl azo]

carboxyphenylene, lithium salt (PMN No. P–00–351) (provided for in subheading 3204.14.30)’’; and

(B) by striking ‘‘12/31/2006’’ and inserting ‘‘12/31/2009’’.

(25) ETHALFLURALIN.—Heading 9902.30.49 is amended—

(A) by inserting ‘‘(Ethalfluralin)’’ after ‘‘benzenamine’’;

and

(B) by striking ‘‘12/31/2006’’ and inserting ‘‘12/31/2009’’.

(26) DIRECT BLACK 175.—Heading 9902.03.56 is amended

by striking ‘‘subheading 3204.12.50’’ and inserting ‘‘subheading

3204.14.50’’.

(27) CERTAIN ORGANIC PIGMENTS AND DYES.—Heading

9902.32.07 is amended—

(A) by inserting ‘‘, and excluding the dyestuff bearing

the CAS No. 6359–10–0’’ after ‘‘fluorescent pigments and

dyes’’; and

(B) by striking ‘‘12/31/2006’’ and inserting ‘‘12/31/2009’’.

(28) COPPER 8-HYDROXYQUINOLINE (OXINE COPPER).—

Heading 9902.02.31 is amended—

(A) in the article description, by striking ‘‘Copper 8-

quinolinolate (oxine copper)’’ and inserting ‘‘Copper 8-

hydroxyquinoline (oxine copper)’’; and

(B) by striking ‘‘12/31/2006’’ and inserting ‘‘12/31/2009’’.

Subtitle C—Effective Date

SEC. 1511. EFFECTIVE DATE.

Except as otherwise provided in this title, the amendments

made by this title apply to goods entered, or withdrawn from

warehouse for consumption, on or after the date that is 15 days

after the date of enactment of this Act.

TITLE II—RELIQUIDATIONS

SEC. 2001. RELIQUIDATION OF CERTAIN ENTRIES OF CERTAIN SMALL

DIAMETER CARBON AND ALLOY SEAMLESS STANDARD,

LINE AND PRESSURE PIPE FROM ROMANIA.

(a) RELIQUIDATION OF ENTRIES.—Notwithstanding sections 514

and 520 of the Tariff Act of 1930 (19 U.S.C. 1514 and 1520)

or any other provision of law, the Bureau of Customs and Border

Protection shall, not later than 90 days after the date of the enactment of this Act—

(1) reliquidate the entries of certain small diameter carbon

and alloy seamless standard, line and pressure pipe from

Romania produced by S.C. Silcotub S.A. (Silcotub), imported

by Duferco Steel, Inc., listed in subsection (b) in accordance

with the final results of the antidumping duty administrative

review of the Department of Commerce (68 Fed. Reg. 12672

(March 17, 2003)) and Message No. 3087205, dated March

28, 2003, issued by the Bureau of Customs and Border Protection; and

Deadline.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3169

(2) refund any antidumping duties with interest which

were previously paid on such entries not later than 90 days

after the date of reliquidation.

(b) AFFECTED ENTRIES.—The entries referred to in subsection

(a) are the following:

Entry number Date of entry Port

558–1171537–8 ..................... 01/20/01 Houston

558–2014403–2 ..................... 07/24/00 Mobile

SEC. 2002. CERTAIN ENTRIES OF PASTA.

(a) IN GENERAL.—Notwithstanding section 514 of the Tariff

Act of 1930 (19 U.S.C. 1514) or any other provision of law, the

Bureau of Customs and Border Protection of the Department of

Homeland Security shall, not later than 90 days after the receipt

of the request described in subsection (b), liquidate or reliquidate

each entry described in subsection (d) in accordance with Department of Commerce case A–475–818 for the period 7/1/2001 through

6/30/2002 under Customs Service message numbered 4068201.

(b) REQUESTS.—Liquidation or reliquidation may be made under

subsection (a) with respect to an entry described in subsection

(d) only if a request therefor is filed with the Bureau of Customs

and Border Protection within 90 days after the date of the enactment of this Act.

(c) PAYMENT OF AMOUNTS OWED.—Any amounts owed by the

United States pursuant to the liquidation or reliquidation of an

entry under subsection (a) shall be paid not later than 90 days

after the date of such liquidation or reliquidation.

(d) ENTRIES.—The entries referred to in subsection (a) are

the following:

Entry number Date of entry Date of liquidation

FD630105373 07/06/2001 11/22/2002

FD630105399 07/06/2001 11/22/2002

FD630105415 07/06/2001 11/22/2002

FD630110282 07/26/2001 11/22/2002

FD630110274 07/26/2001 11/22/2002

FD630110860 07/30/2001 11/22/2002

FD630112338 08/09/2001 11/22/2002

FD630115208 08/15/2001 11/22/2002

FD630114128 08/15/2001 11/22/2002

FD630114110 08/21/2001 11/22/2002

FD630116537 08/22/2001 11/22/2002

FD630122402 09/26/2001 11/22/2002

FD630123533 10/03/2001 11/22/2002

FD630126577 10/17/2001 11/22/2002

FD630129712 10/31/2001 11/22/2002

FD630132088 11/20/2001 11/22/2002

FD630133987 11/29/2001 11/22/2002

FD630134043 12/05/2001 11/22/2002

FD630136972 12/14/2001 11/22/2002

FD630136998 12/14/2001 11/22/2002

FD630136980 12/14/2001 11/22/2002

FD630137806 12/14/2001 11/22/2002

FD630137822 12/27/2001 11/22/2002

FD630137814 12/27/2001 11/22/2002

SEC. 2003. CLARIFICATION OF RELIQUIDATION PROVISION.

(a) INCLUSION OF INTEREST.—The term ‘‘any amounts owed’’

in section 1511(b) of the Miscellaneous Trade and Technical Corrections Act of 2004 (118 Stat. 2542; Public Law 108–429), includes

interest accrued from the date of deposit of duties made in connection with entries described in section 1511(c) of that Act, to the

Deadlines.

120 STAT. 3170 PUBLIC LAW 109–432—DEC. 20, 2006

date of the reliquidation of the entries pursuant to section 1511

of that Act.

(b) RELIQUIDATIONS WITH INTEREST.—Notwithstanding section

514 of the Tariff Act of 1930 (19 U.S.C. 1514) or any other provision

of law, to the extent that the entries listed in section 1511(d)

of the Act referred to in subsection (a) were reliquidated by the

Bureau of Customs and Border Protection, before the date of the

enactment of this Act, without the payment of interest required

under subsection (a), the Bureau shall, within 90 days after the

date of the enactment of this Act, reliquidate the affected entries

with the interest required under subsection (a), calculated at the

interest rates provided for in section 505(c) of the Tariff Act of

1930 (19 U.S.C. 1505(c)).

SEC. 2004. RELIQUIDATION OF CERTAIN DRAWBACK CLAIM.

(a) IN GENERAL.—Notwithstanding section 514 of the Tariff

Act of 1930 (19 U.S.C. 1514) or any other provision of law, the

Bureau of Customs and Border Protection shall, not later than

90 days after the date of the enactment of this Act, liquidate

or reliquidate the drawback claim described in subsection (c).

(b) PAYMENT OF AMOUNTS DUE.—Any amounts due pursuant

to the liquidation or reliquidation of the claim described in subsection (c) shall be paid not later than 90 days after the date

of such liquidation or reliquidation.

(c) DRAWBACK CLAIM.—The drawback claim referred to in subsection (a) is the following: drawback claim number, AA6–0303556–

6, filed on December 2, 1997.

SEC. 2005. PAYMENT OF INTEREST ON AMOUNTS OWED PURSUANT

TO RELIQUIDATION OF CERTAIN ENTRIES.

(a) AMENDMENTS.—Sections 1404(b), 1405(b), and subsection

(c) of each of sections 1408 through 1411 of the Tariff Suspension

and Trade Act of 2000 (Public Law 106–476; 19 U.S.C. 1654 note)

and subsection (c) of each of sections 1517 through 1536 of the

Miscellaneous Trade and Technical Corrections Act of 2004 (Public

Law 108-429; 19 U.S.C. 1654 note) are amended by inserting ‘‘,

with interest provided for by law on the liquidation or reliquidation

of the entries,’’ after ‘‘under subsection (a)’’.

(b) RELIQUIDATION AND PAYMENT OF INTEREST.—Not later than

90 days after the date of the enactment of this Act, the Commissioner of the Bureau of Customs and Border Protection of the

Department of Homeland Security shall—

(1) reliquidate each of the entries specified in the provisions

of law amended by subsection (a); and

(2) provide payment of interest owed by the United States

by reason of the amendments made by subsection (a) for the

period beginning on the date of deposit of estimated duties

and ending on the date of reliquidation under paragraph (1).

Deadline.

Deadlines.

Deadline.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3171

TITLE III—TECHNICAL CORRECTIONS

AND OTHER PROVISIONS

Subtitle A—Technical Corrections

SEC. 3001. AMENDMENTS TO THE HTS.

(a) CORRECTIONS TO THE COLUMN 1 SPECIAL RATE OF DUTY

COLUMN.—Each of the following headings is amended by striking

‘‘Free’’ in the column 1 special rate of duty column and inserting

‘‘No change’’:

(1) Heading 9902.01.59.

(2) Heading 9902.01.60.

(3) Heading 9902.01.61.

(4) Heading 9902.01.86.

(5) Heading 9902.01.87.

(6) Heading 9902.01.90.

(7) Heading 9902.01.91.

(8) Heading 9902.03.20.

(9) Heading 9902.03.40.

(10) Heading 9902.03.41.

(11) Heading 9902.03.43.

(12) Heading 9902.04.05.

(13) Heading 9902.04.06.

(14) Heading 9902.04.07.

(15) Heading 9902.05.18.

(16) Heading 9902.05.19.

(17) Heading 9902.05.21.

(18) Heading 9902.05.35.

(19) Heading 9902.28.01.

(20) Heading 9902.29.03.

(b) CORRECTIONS TO THE COLUMN 2 RATE OF DUTY COLUMN.—

Each of the following headings is amended by striking ‘‘Free’’ in

the column 2 rate of duty column and inserting ‘‘No change’’:

(1) Heading 9902.03.78.

(2) Heading 9902.05.08.

(3) Heading 9902.05.09.

(4) Heading 9902.05.10.

(c) ADDITIONAL CORRECTIONS.—

(1) The article description for heading 9902.01.12 is

amended—

(A) by striking ‘‘32846–21–2), acid red’’ and inserting

‘‘66786–14–5), acid red’’; and

(B) by striking ‘‘67786–14–5) (provided for’’ and

inserting ‘‘32846–21–2) (provided for’’.

(2) Heading 9902.01.49 is amended to read as follows:

‘‘ 9902.01.49 (S)-α,-Cyano-3- phenoxybenzyl

(1R,3R)-3-(2,2- dibromovinyl)-2,2-dimethyl cyclo- propanecarb- oxylate

(Deltamethrin) (CAS No. 52918–63–5)

in bulk or unmixed in forms or

packings for retail sale (provided for in

subheading 2926.90.30 or 3808.10.25).

Free No change No change On or before

12/31/2009 ’’.

120 STAT. 3172 PUBLIC LAW 109–432—DEC. 20, 2006

(3) The article description for heading 9902.01.61 is

amended by striking ‘‘methoxy-[1,1-’’ and inserting ‘‘methoxy-

[1,1′-’’.

(4) The article description for heading 9902.01.69 is

amended—

(A) by striking ‘‘2-8 percent water’’ and inserting ‘‘2-

8 percent by weight of water’’; and

(B) by striking ‘‘denier’’ and inserting ‘‘decitex’’.

(5) The article description for heading 9902.01.75 is

amended—

(A) by striking ‘‘Acid black 194’’ and inserting ‘‘Acid

Black 172’’; and

(B) by striking ‘‘subheading 3204.12.20’’ and inserting

‘‘subheading 3204.12.45’’.

(6) The article description for heading 9902.01.90 is

amended by striking ‘‘between 4 and 68’’ and inserting ‘‘from

4 through 68’’.

(7) The article description for heading 9902.01.91 is

amended by striking ‘‘between 4 and 68’’ and inserting ‘‘from

4 through 68’’.

(8) Heading 9902.02.17 is amended to read as follows:

‘‘ 9902.02.17 Boots with outer

soles and uppers of

rubber, extending

above the ankle but

below the knee, specifically designed for

horseback riding,

and having a spur

rest on the heel

counter (provided for

in subheading

6401.92.90) ............... Free No change No change On or before

12/31/2009 ’’.

(9) The article description for heading 9902.02.28 is

amended—

(A) by striking ‘‘polymide’’ and inserting ‘‘polyimide’’;

and

(B) by striking ‘‘3911.90.35 or’’.

(10) The article description for heading 9902.02.59 is

amended by striking ‘‘A mixture’’ and inserting ‘‘Mixture’’.

(11) The article description for heading 9902.02.65 is

amended—

(A) by striking ‘‘bis(3’’ and inserting ‘‘bis(3′′’’; and

(B) by striking ‘‘4-amino-)’’ and inserting ‘‘4-amino-))’’.

(12) The article description for headings 9902.84.81,

9902.84.83, 9902.84.85, 9902.84.88, and 9902.84.89 are each

amended—

(A) by inserting ‘‘4011.62.00,’’ after ‘‘4011.61.00,’’; and

(B) by striking ‘‘or parts thereof’’ and inserting ‘‘and

parts thereof’’.

(13) The article description for heading 9902.03.40 is

amended by striking ‘‘subheading 2835.29.50’’ and inserting

‘‘subheading 2931.00.30’’.

(14) Heading 9902.03.60 (relating to acid black 172) is

repealed.

(15) The article description for heading 9902.03.99 is

amended by striking ‘‘subheading 2933.99.12’’ and inserting

‘‘subheading 2933.99.22’’.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3173

(16) Heading 9902.04.02 is amended to read as follows:

‘‘ 9902.04.02 Polysiloxane, dimethyl (CAS No.

63148–62–9) solution, greater than 85

percent, with less than 15 percent paraffin (mineral) oil (CAS No 8042–47–

5), less than 5 percent magnesium stearate (CAS No. 557–04–0) and less

than 5 percent finely dispersed metal

ethoxylated phosphoric ester (provided

for in subheading 3910.00.00) .............. Free No change No change On or before

12/31/2006 ’’.

(17) Heading 9902.05.21 is repealed.

(18) Heading 9902.05.29 is amended to read as follows:

‘‘ 9902.05.29 3-[2-Chloro-4-

(trifluoromethyl)-

phenoxy]benzoic

acid, sodium salt

(CAS No. 95251–52–

8) (provided for in

subheading

2918.90.43) ............... Free No change No change On or before

12/31/2006 ’’.

(19) Heading 9902.29.26 is amended by striking the chemical name in the article description and inserting ‘‘1,3-Dimethyl2-imidazolidinone’’.

(20) The article description for heading 9902.84.14 (relating

to ceiling fans) is amended by striking ‘‘8414.51.00’’ and

inserting ‘‘8414.51.30’’.

(21) The article description for heading 9902.86.11 is

amended by striking ‘‘specifications each, having’’ and inserting

‘‘specifications, each having’’.

SEC. 3002. TECHNICAL CORRECTION TO THE TARIFF ACT OF 1930.

Section 516A(g)(1)(B) of the Tariff Act of 1930 (19 U.S.C.

151a(g)(1)(B)) is amended by striking ‘‘or (vi)’’ and inserting ‘‘(vi),

or (vii)’’.

SEC. 3003. AMENDMENTS TO THE PENSION PROTECTION ACT OF 2006.

(a) IN GENERAL.—Subtitle A of chapter 1 of title XIV of the

Pension Protection Act of 2006 (Public Law 109–280) is amended—

(1) in section 1412—

(A) by striking ‘‘vehicles provided for in’’ and inserting

‘‘vehicles of’’; and

(B) by striking ‘‘in that’’ and inserting ‘‘over’’;

(2) in section 1413, by amending the article description

to read as follows: ‘‘Acrylic or modacrylic filament tow (provided

for in subheading 5501.30.00)’’;

(3) in section 1414, by amending the article description

to read as follows: ‘‘Acrylic or modacrylic staple fibers, carded

combed or otherwise processed for spinning (provided for in

subheading 5506.30.00)’’;

(4) in section 1418, by striking ‘‘vinegar’’ and inserting

‘‘vinegar,’’;

(5) in section 1420, by striking ‘‘vinegar’’ and inserting

‘‘vinegar,’’;

(6) in section 1433, by striking ‘‘90–04–4’’ and inserting

‘‘90–04–0’’;

(7) in section 1456, by striking ‘‘2929.90.20’’ and inserting

‘‘2928.00.25’’;

Ante, p. 1123.

Ante, p. 1119.

Ante, p. 1116.

Ante, p. 1116.

Ante, p. 1115.

Ante, p. 1115.

Ante, p. 1114.

19 USC 1516a.

120 STAT. 3174 PUBLIC LAW 109–432—DEC. 20, 2006

(8) in section 1510, by inserting ‘‘in solvents’’ after ‘‘Hexane,

1,6-diisocyanato-, homopolymer, 3,5-dimethyl-1H-pyrazoleblocked’’;

(9) in section 1511, by amending the article description

to read as follows: ‘‘Polyisocyanate cross linking agent products

containing triphenylmethane triisocyanate in solvents (provided

for in subheading 3824.90.28)’’;

(10) in section 1518, by striking ‘‘4402.12.80’’ and inserting

‘‘4202.12.80’’;

(11) in section 1542, by striking ‘‘hair’’ and inserting ‘‘hair,’’;

(12) in section 1548, by striking ‘‘107’’ and inserting ‘‘10-7’’;

(13) in section 1549, by striking ‘‘107’’ and inserting ‘‘10-7’’;

(14) in section 1555, by striking ‘‘2933.39.91’’ and inserting

‘‘2933.39.20’’;

(15) in section 1572, by striking ‘‘, rubber, or synthetic’’

and inserting ‘‘or rubber’’;

(16) in section 1597—

(A) in the heading, by striking ‘‘WORK FOOTWEAR’’ and inserting ‘‘HOUSE SLIPPERS’’; and

(B) by striking ‘‘; Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like, all

the foregoing with outer soles of rubber or plastics and

uppers of textile materials for women (provided for in subheading 6404.11.20)’’;

(17) in section 1598, by striking ‘‘50 mm’’ and inserting

‘‘60 mm’’;

(18) in section 1605—

(A) in the article description, by striking ‘‘Device’’ and

inserting ‘‘Display’’; and

(B) in the heading, by striking ‘‘DEVICE’’ and inserting ‘‘DISPLAY’’;

(19) in section 1606—

(A) in subsection (a), by striking ‘‘facilities’’ and

inserting ‘‘facilities,’’; and

(B) in subsection (b), by striking ‘‘reactors’’ and

inserting ‘‘reactors,’’;

(20) by adding at the end of such subtitle the following:

‘‘SEC. 1607. CERTAIN SPORTS FOOTWEAR FOR WOMEN.

‘‘Subchapter II of chapter 99 is amended by inserting in numerical sequence the following new heading:

‘‘ 9902.90.01 Sports footwear; tennis

shoes, basketball shoes,

gym shoes, training shoes

and the like, all the foregoing with outer soles of

rubber or plastics and uppers of textile materials

for women (provided for in

subheading 6404.11.20) .... Free No change No change On or before

12/31/2009 ’’

; and

(21) in section 1621, by striking ‘‘December 31, 2006’’ and

inserting ‘‘March 31, 2007’’.

(b) APPLICABILITY.—The amendments made by subsection (a)

shall apply as if included in the enactment of the Pension Protection

Ante, p. 780. Act of 2006 (Public Law 109–280).

Ante, p. 1160.

Ante, p. 1156.

Ante, p. 1156.

Ante, p. 1155.

Ante, p. 1155.

Ante, p. 1149.

Ante, p. 1144.

Ante, p. 1143.

Ante, p. 1142.

Ante, p. 1141.

Ante, p. 1136.

Ante, p. 1135.

Ante, p. 1135.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3175

SEC. 3004. NMSBA

(a) IN GENERAL.—Section 1434 (b) and (c) of the Miscellaneous

Trade and Technical Corrections Act of 2004 (Public Law 108–

429; 118 Stat. 2524) are amended to read as follows:

‘‘(b) CALENDAR YEAR 2005.—

‘‘(1) IN GENERAL.—Heading 9902.05.30, as added by subsection (a), is amended—

‘‘(A) by striking ‘‘0.28%’’ and inserting ‘‘0.16%’’; and

‘‘(B) by striking ‘‘On or before 12/31/2004’’ and inserting

‘‘On or before 12/31/2005’’.

‘‘(2) APPLICABILITY.—The amendments made by paragraph

(1) shall apply to goods entered on or after January 1, 2005,

and before January 1, 2006.

‘‘(c) CALENDAR YEARS 2006 THROUGH 2008.—

‘‘(1) IN GENERAL.—Heading 9902.05.30, as added by subsection (a) and amended by subsection (b), is further amended—

‘‘(A) by striking ‘‘0.16%’’ and inserting ‘‘1.1%’’; and

‘‘(B) by striking ‘‘On or before 12/31/2005’’ and inserting

‘‘on or before 12/31/2008’’.

‘‘(2) APPLICABILITY.—The amendments made by paragraph

(1) shall apply to goods entered on or after January 1, 2006.’’.

(b) EFFECTIVE DATE.—

(1) IN GENERAL.—The amendment made by this section

shall take effect as if included in the enactment of section

1434 of the Miscellaneous Trade and Technical Corrections

Act of 2004 (Public Law 108–429).

(2) RETROACTIVE APPLICATION.—Notwithstanding section

514 of the Tariff Act of 1930 (19 U.S.C. 1514) or any other

provision of law, upon proper request filed with the Bureau

of Customs and Border Protection before the 90th day after

the date of the enactment of this Act, any entry, or withdrawal

from warehouse for consumption, of any good—

(A) that was made on or after January 1, 2005 and

before the date of the enactment of this Act; and

(B) with respect to which there would have been a

lower rate of duty if the amendment made by this subsection applied to such entry or withdrawal, shall be liquidated or reliquidated as if such amendment applied to

such entry or withdrawal.

SEC. 3005. CERTAIN MONOCHROME GLASS ENVELOPES.

(a) AMENDMENT TO SUBHEADING 7011.20.40.—The article

description of subheading 7011.20.40 is amended to read as follows:

‘‘Monochrome glass envelopes, the foregoing certified by the

importer as being for actual use in automatic data processing

machine data or graphic display cathode ray tubes’’.

(b) CONFORMING AMENDMENTS.—(1) Subheading 7011.20.40, as

amended by subsection (a), is redesignated as subheading

7011.20.45.

(2) Subheading 7011.20.80 is redesignated as subheading

7011.20.85.

(3) Heading 9902.02.97 is amended in the article description

column by striking ‘‘7011.20.80’’ and inserting ‘‘7011.20.85’’.

(c) STAGED RATE REDUCTIONS.—Any staged rate reduction of

a rate of duty proclaimed by the President before the date of

the enactment of this Act, that—

120 STAT. 3176 PUBLIC LAW 109–432—DEC. 20, 2006

(1) would take effect on or after such date of enactment;

and

(2) would, but for the amendment made by subsection

(b)(2), apply to subheading 7011.20.80,

applies to the corresponding rate of duty set forth in subheading

7011.20.85 (as added by subsection (b)(2)).

SEC. 3006. FLEXIBLE MAGNETS AND COMPOSITE GOODS CONTAINING

FLEXIBLE MAGNETS.

(a) IN GENERAL.—Chapter 85 is amended by striking subheadings 8505.19.10, 8505.19.20, and 8505.19.30 and inserting the

following new subheadings, with the article description for subheading 8505.19 having the same degree of indentation as the

article description for subheading 8505.11.00:

‘‘ 8505.19 Other:

8505.19.10 Flexible magnets ........... 4.9% Free (A, AU,

BH, CA, CL, E,

IL, J, JO, MA,

MX, P, SG)

45%

8505.19.20 Composite goods containing flexible magnets 4.9% Free (A, AU,

BH, CA, CL, E,

IL, J, JO, MA,

MX, P, SG)

45%

8505.19.30 Other .............................. 4.9% Free (A, AU,

BH, CA, CL, E,

IL, J, JO, MA,

MX, P, SG)

45%

’’.

(b) STAGED RATE REDUCTIONS.—Any staged reduction of a rate

of duty proclaimed by the President before the date of the enactment

of the Miscellaneous Trade and Technical Corrections Act of 2004

(Public Law 108–429), that—

(1) takes effect on or after such date of enactment; and

(2) would, but for the amendment made by this section,

apply to subheading 8505.19, applies to the corresponding rate

of duty set forth in subheadings 8505.19.10, 8505.19.20, and

8505.19.30 of such Schedule (as added by subsection (a)).

(c) APPLICABILITY.—The amendments made by this section shall

take effect as if included in the enactment of the Miscellaneous

Trade and Technical Corrections Act of 2004 (Public Law 108–

429).

SEC. 3007. CELLAR TREATMENT OF WINE.

Section 5382(a)(1)(A) of the Internal Revenue Code of 1986

(relating to cellar treatment of natural wine) is amended by striking

‘‘stabilize’’ and inserting ‘‘correct or stabilize’’.

Subtitle B—Other Provisions

SEC. 3011. CONSIDERATION OF CERTAIN CIVIL ACTIONS DELAYED

BECAUSE OF THE TERRORIST ATTACKS OF SEPTEMBER

11, 2001.

(a) IN GENERAL.—Notwithstanding any period of limitations,

lapse of time, or any other provision of law, the United States

Court of International Trade shall treat any civil action contesting

the denial of a protest described in subsection (b) as having been

filed in accordance with section 514 of the Tariff Act of 1930

26 USC 5382.

19 USC 1654

note.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3177

(19 U.S.C. 1514) and within the time limit provided in section

2636 of title 28, United States Code.

(b) AFFECTED PROTESTS.—The protests referred to in subsection

(a) are as follows:

Entry Number Protest Number Protest Date Denial Date

2704-442-1562415-4 2704.01.100001 12/22/00 03/23/01

2704-442-1559965-3 2704.00.103269 12/12/00 03/23/01

2704-442-1561096-3 2704.00.103270 12/12/00 03/23/01

2704-442-1562411-3 2704.01.100002 12/22/00 03/23/01

2704-442-1562408-9 2704.01.100003 12/22/00 03/23/01

2704-442-1562416-2 2704.01.100009 12/22/00 03/23/01

2704-442-1564132-3 2704.01.100033 01/03/01 03/23/01

2704-442-1564387-3 2704.01.100034 01/03/01 03/23/01

2704-442-1564389-9 2704.01.100035 01/03/01 03/23/01

2704-442-1564390-7 2704.01.100036 01/03/01 03/23/01

2704-442-1564870-8 2704.01.100038 01/03/01 03/23/01

2704-442-1565099-3 2704.01.100039 01/03/01 03/23/01

2704-442-1563549-9 2704.01.100042 01/03/01 03/23/01

2704-442-1554152-3 2704.01.100043 12/22/00 03/23/01

2704-442-1562418-8 2704.01.100072 12/22/00 03/27/01

2704-442-1562419-6 2704.01.100073 12/22/00 03/27/01

2704-442-1562872-6 2704.01.100074 12/22/00 03/27/01

2704-442-1570239-8 2704.01.100392 02/09/01 03/23/01

2704-442-1570423-8 2704.01.100400 02/06/01 03/27/01

2704-442-1570431-1 2704.01.100401 02/06/01 03/27/01

2704-442-1571191-0 2704.01.100403 02/06/01 04/05/01

2704-442-1565424-3 2704.01.100411 02/05/01 03/27/01

2704-442-1565513-3 2704.01.100422 02/05/01 03/26/01

2704-442-1565516-6 2704.01.100423 02/05/01 03/23/01

2704-442-1565518-2 2704.01.100424 02/05/01 03/23/01

2704-442-1566265-9 2704.01.100425 02/05/01 03/23/01

2704-442-1567197-3 2704.01.100427 02/05/01 03/23/01

2704-442-1573049-8 2704.01.100723 03/13/01 04/05/01

2704-442-1572011-9 2704.01.100725 03/13/01 04/05/01

2704-442-1572003-6 2704.01.100726 03/13/01 04/05/01

2704-442-1572000-2 2704.01.100727 03/13/01 04/05/01

2704-442-1571470-8 2704.01.100728 03/13/01 04/05/01

SEC. 3012. EFFECTIVE DATE OF MODIFICATIONS TO THE HARMONIZED

TARIFF SCHEDULE.

Section 1206(c) of the Omnibus Trade and Competitiveness

Act of 1988 (19 U.S.C. 3006(c)) is amended by striking ‘‘15th’’ and

inserting ‘‘30th’’.

TITLE IV—EXTENSION OF NONDISCRIMINATORY TREATMENT (NORMAL

TRADE RELATIONS TREATMENT) TO

THE PRODUCTS OF VIETNAM

SEC. 4001. FINDINGS.

Congress finds the following:

(1) In July 1995, President Bill Clinton announced the

formal normalization of diplomatic relations between the United

States and Vietnam.

(2) Vietnam has taken cooperative steps with the United

States under the United States Joint POW/MIA Accounting

Command (formerly the Joint Task Force-Full Accounting)

19 USC 2434

note.

120 STAT. 3178 PUBLIC LAW 109–432—DEC. 20, 2006

established in 1992 by President George H.W. Bush to provide

the fullest possible accounting of MIA and POW cases.

(3) In 2000, the United States and Vietnam concluded

a bilateral trade agreement that included commitments on

goods, services, intellectual property rights, and investment.

The agreement was approved by joint resolution enacted pursuant to section 405(c) of the Trade Act of 1974 (19 U.S.C.

2435(c)), and entered into force in December 2001.

(4) Since 2001, normal trade relations treatment has

consistently been extended to Vietnam pursuant to title IV

of the Trade Act of 1974.

(5) Vietnam has undertaken significant market-based economic reforms, including the reduction of government subsidies,

tariffs and nontariff barriers, and extensive legal reform. These

measures have dramatically improved Vietnam’s business and

investment climate.

(6) Vietnam has completed its negotiations to join the World

Trade Organization (WTO). On May 31, 2006, the United States

and Vietnam signed a comprehensive bilateral agreement providing greater market access for goods and services and other

trade liberalizing commitments. On November 7, 2006, the

WTO General Council approved Vietnam’s membership. Vietnam’s National Assembly ratified Vietnam’s WTO accession

commitments on November 28, 2006, and Vietnam will become

the 150th Member of the WTO 30 days thereafter.

(7) On November 13, 2006, the Department of State

removed Vietnam from its list of Countries of Particular Concern (CPC) for severe violations of religious freedom. In

reaching this determination, the Department of State cited

significant improvements in Vietnam toward advancing religious freedom, though problems remain that merit immediate

attention and important work remains to be done to fully

protect religious freedom in Vietnam.

SEC. 4002. TERMINATION OF APPLICATION OF TITLE IV OF THE TRADE

ACT OF 1974 TO VIETNAM.

(a) PRESIDENTIAL DETERMINATIONS AND EXTENSION OF NON- DISCRIMINATORY TREATMENT.—Notwithstanding any provision of

title IV of the Trade Act of 1974 (19 U.S.C. 2431 et seq.), the

President may—

(1) determine that such title should no longer apply to

Vietnam; and

(2) after making a determination under paragraph (1) with

respect to Vietnam, proclaim the extension of nondiscriminatory

treatment (normal trade relations treatment) to the products

of that country.

(b) TERMINATION OF THE APPLICABILITY OF TITLE IV.—On and

after the effective date of the extension of nondiscriminatory treatment to the products of Vietnam under subsection (a), title IV

of the Trade Act of 1974 shall cease to apply to that country.

SEC. 4003. PROCEDURE FOR DETERMINING PROHIBITED SUBSIDIES

BY VIETNAM.

(a) AUTHORITY OF TRADE REPRESENTATIVE.—The Trade Representative may conduct proceedings under this section to determine

whether the Government of Vietnam is providing, on or after the

date on which Vietnam accedes to the World Trade Organization,

a prohibited subsidy to its textile or apparel industry, if such

19 USC 2434

note.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3179

proceedings are begun, and consultations under section 4004 are

initiated, during the 1-year period beginning on the date on which

Vietnam accedes to the World Trade Organization.

(b) PETITIONS.— (1) FILING.—Any interested person may file a petition with

the Trade Representative requesting that the Trade Representative make a determination under subsection (a). The petition

shall set forth the allegations in support of the request.

(2) REVIEW BY TRADE REPRESENTATIVE.—The Trade Representative shall review the allegations in any petition filed

under paragraph (1) and, not later than 20 days after the

date on which the Trade Representative receives the petition,

shall determine whether to initiate proceedings to make a

determination under subsection (a).

(3) PROCEDURES.— (A) DETERMINATION TO INITIATE PROCEEDINGS.—If the

Trade Representative makes an affirmative determination

under paragraph (2) with respect to a petition, the Trade

Representative shall publish a summary of the petition

in the Federal Register and notice of the initiation of proceedings under this section.

(B) DETERMINATION NOT TO INITIATE PROCEEDINGS.— If the Trade Representative determines not to initiate proceedings with respect to a petition, the Trade Representative shall inform the petitioner of the reasons therefor

and shall publish notice of the determination, together

with a summary of those reasons, in the Federal Register.

(c) INITIATION OF PROCEEDINGS BY OTHER MEANS.—If the Trade

Representative determines, in the absence of a petition, that proceedings should be initiated under this section, the Trade Representative shall publish in the Federal Register that determination,

together with the reasons therefor, and notice of the initiation

of proceedings under this section.

SEC. 4004. CONSULTATIONS UPON INITIATION OF INVESTIGATION.

If the Trade Representative initiates a proceeding under subsection (b)(3)(A) or (c) of section 4003, the Trade Representative,

on behalf of the United States, shall, on the day on which notice

thereof is published under the applicable subsection, so notify the

Government of Vietnam and request consultations with that government regarding the subsidy.

SEC. 4005. PUBLIC PARTICIPATION AND CONSULTATION.

(a) PUBLIC PARTICIPATION.—In the notice published under subsection (b)(3)(A) or (c) of section 4003, the Trade Representative

shall provide an opportunity to the public for the presentation

of views concerning the issues—

(1) within the 30-day period beginning on the date of the

notice (or on a date after such period if agreed to by the

petitioner), or

(2) at such other time if a timely request therefor is made

by the petitioner or by any interested person,

with a public hearing if requested by an interested person.

(b) CONSULTATION.—The Trade Representative shall consult

with the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate, and with

the appropriate advisory committees established under section 135

of the Trade Act of 1974 (19 U.S.C. 2155), with respect to whether

Deadline.

Notification.

Federal Register,

publication.

Notice.

Federal Register,

publication.

Notice.

Deadline.

120 STAT. 3180 PUBLIC LAW 109–432—DEC. 20, 2006

to initiate proceedings under section 4003 and, if proceedings are

conducted, with respect to making the determination under subsection (c).

(c) DETERMINATION.—After considering all comments submitted,

and within 30 days after the close of the comment period under

subsection (a), the Trade Representative shall determine whether

the Government of Vietnam is providing, on or after the date

on which Vietnam accedes to the World Trade Organization, a

prohibited subsidy to its textile or apparel industry. The Trade

Representative shall publish that determination in the Federal

Register, together with the justification for the determination.

(d) RECORD.—The Trade Representative shall make available

to the public a complete record of all nonconfidential information

presented in proceedings conducted under this section, together

with a summary of confidential information so submitted.

SEC. 4006. ARBITRATION AND IMPOSITION OF QUOTAS.

(a) ARBITRATION.—If, within 60 days after consultations are

requested under section 4004, in a case in which the Trade Representative makes an affirmative determination under section

4005(c), the matter in dispute is not resolved, the Trade Representative shall request arbitration of the matter under the Dispute

Settlement Understanding.

(b) IMPOSITION OF QUOTAS.— (1) IN GENERAL.—The Trade Representative shall impose,

for a period of not more than 1 year, the quantitative limitations

described in paragraph (2) on textile and apparel products

of Vietnam—

(A) if, pursuant to arbitration under subsection (a),

the arbitrator determines that the Government of Vietnam

is providing, on or after the date on which Vietnam accedes

to the World Trade Organization, a prohibited subsidy to

its textile or apparel industry; or

(B) if the arbitrator does not issue a decision within

120 days after the request for arbitration, in which case

the limitations cease to be effective if the arbitrator, after

such limitations are imposed, determines that the Government of Vietnam is not providing, on or after the date

on which Vietnam accedes to the World Trade Organization, a prohibited subsidy to its textile or apparel industry.

(2) LIMITATIONS DESCRIBED.—The quantitative limitations

referred to in paragraph (1) are those quantitative limitations

that were in effect under the Bilateral Textile Agreement

during the most recent full calendar year in which the Bilateral

Textile Agreement was in effect.

(c) DETERMINATION OF COMPLIANCE.—If, after imposing quantitative limitations under subsection (b) because of a prohibited

subsidy, the Trade Representative determines that the Government

of Vietnam is not providing, on or after the date on which Vietnam

accedes to the World Trade Organization, a prohibited subsidy

to its textile or apparel industry, the quantitative limitations shall

cease to be effective on the date on which that determination

is made.

SEC. 4007. DEFINITIONS.

In this title:

(1) BILATERAL TEXTILE AGREEMENT.—The term ‘‘Bilateral

Textile Agreement’’ means the Agreement Relating to Trade

Termination

date.

Deadline.

Limitations.

Deadline.

Deadline.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3181

in Cotton, Wool, Man-Made Fiber, Non-Cotton Vegetable Fiber

and Silk Blend Textiles and Textile Products Between the

Governments of the United States of America and the Socialist

Republic of Vietnam, entered into on July 17, 2003.

(2) DISPUTE SETTLEMENT UNDERSTANDING.—The term ‘‘Dispute Settlement Understanding’’ means the Understanding on

Rules and Procedures Governing the Settlement of Disputes

referred to in section 101(d)(16) of the Uruguay Round Agreements Act (19 U.S.C. 3511(d)(16)).

(3) INTERESTED PERSON.—The term ‘‘interested person’’

includes, but is not limited to, domestic firms and workers,

representatives of consumer interests, United States product

exporters, and any industrial user of any goods or services

that may be affected by action taken under section 4006(b).

(4) PROHIBITED SUBSIDY.— (A) IN GENERAL.—The term ‘‘prohibited subsidy’’ means

a subsidy described in article 3.1 of the Agreement on

Subsidies and Countervailing Measures.

(B) SUBSIDY.—The term ‘‘subsidy’’ means a subsidy

within the meaning of article 1.1 of the Agreement on

Subsidies and Countervailing Measures.

(C) AGREEMENT ON SUBSIDIES AND COUNTERVAILING

MEASURES.—The term ‘‘Agreement on Subsidies and

Countervailing Measures’’ means the Agreement on Subsidies and Countervailing Measures referred to in section

101(d)(12) of the Uruguay Round Agreements Act (19

U.S.C. 3511(d)(12)).

(5) TEXTILE OR APPAREL PRODUCT.—The term ‘‘textile or

apparel product’’ means a good listed in the Annex to the

Agreement on Textiles and Clothing referred to in section

101(d)(4) of the Uruguay Round Agreements Act (19 U.S.C.

3511(d)(4)).

(6) TRADE REPRESENTATIVE.—The term ‘‘Trade Representative’’ means the United States Trade Representative.

TITLE V—HAITI

SEC. 5001. SHORT TITLE.

This title may be cited as the ‘‘Haitian Hemispheric Opportunity

through Partnership Encouragement Act of 2006’’.

SEC. 5002. TRADE BENEFITS FOR HAITI.

(a) IN GENERAL.—The Caribbean Basin Economic Recovery Act

(19 U.S.C. 2701 et seq.) is amended by inserting after section

213 the following new section:

‘‘SEC. 213A. SPECIAL RULES FOR HAITI.

‘‘(a) DEFINITIONS.—In this section:

‘‘(1) APPLICABLE 1-YEAR PERIOD.—

‘‘(A) IN GENERAL.—The term ‘‘applicable 1-year period’’

means each of the 1-year periods described in subparagraphs (B) through (F).

‘‘(B) INITIAL APPLICABLE 1-YEAR PERIOD.—The term ‘initial applicable 1-year period’ means the 1-year period beginning on the date of the enactment of the Haitian Hemispheric Opportunity through Partnership Encouragement

Act of 2006.

19 USC 2703a.

Haitian

Hemispheric

Opportunity

through

Partnership

Encouragement

Act of 2006.

19 USC 2701

note.

120 STAT. 3182 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘(C) SECOND APPLICABLE 1-YEAR PERIOD.—The term

‘second applicable 1-year period’ means the 1-year period

beginning on the day after the last day of the initial

applicable 1-year period.

‘‘(D) THIRD APPLICABLE 1-YEAR PERIOD.—The term

‘third applicable 1-year period’ means the 1-year period

beginning on the day after the last day of the second

applicable 1-year period.

‘‘(E) FOURTH APPLICABLE 1-YEAR PERIOD.—The term

‘fourth applicable 1-year period’ means the 1-year period

beginning on the day after the last day of the third

applicable 1-year period.

‘‘(F) FIFTH APPLICABLE 1-YEAR PERIOD.—The term ‘fifth

applicable 1-year period’ means the 1-year period beginning

on the day after the last day of the fourth applicable

1-year period.

‘‘(2) ENTER; ENTRY.—The terms ‘enter’ and ‘entry’ refer

to the entry, or withdrawal from warehouse for consumption,

in the customs territory of the United States.

‘‘(b) APPAREL ARTICLES.—

‘‘(1) IN GENERAL.—In addition to any other preferential

treatment under this title, apparel articles described in paragraph (2) of a producer or entity controlling production that

are imported directly from Haiti shall enter the United States

free of duty during an applicable 1-year period, subject to

the limitations set forth in paragraphs (2) and (3), if Haiti

has met the requirements of subsections (d) and (e).

‘‘(2) APPAREL ARTICLES DESCRIBED.—

‘‘(A) IN GENERAL.—In any applicable 1-year period,

apparel articles described in this paragraph are apparel

articles that are wholly assembled, or are knit-to-shape,

in Haiti from any combination of fabrics, fabric components,

components knit-to-shape, and yarns, only if, for each entry

in the applicable 1-year period, the sum of—

‘‘(i) the cost or value of the materials produced

in Haiti or one or more countries described in subparagraph (C), or any combination thereof, plus

‘‘(ii) the direct costs of processing operations (as

defined in section 213(a)(3)) performed in Haiti or one

or more countries described in subparagraph (C), or

any combination thereof,

is not less than the applicable percentage (as defined in

subparagraph (E)(i)) of the declared customs value of such

apparel articles.

‘‘(B) DEDUCTIONS.—In calculating cost or value under

subparagraph (A)(i), there shall be deducted the cost or

value of—

‘‘(i) any foreign materials that are used in the

production of the apparel articles in Haiti; and

‘‘(ii) any foreign materials that are used in the

production of the materials described in subparagraph

(A)(i).

‘‘(C) COUNTRIES DESCRIBED.—The countries referred to

in subparagraph (A) are the following:

‘‘(i) The United States.

‘‘(ii) Any country that is a party to a free trade

agreement with the United States that is in effect

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3183

on the date of the enactment of the Haitian Hemispheric Opportunity through Partnership Encouragement Act of 2006, or that enters into force under the

Bipartisan Trade Promotion Authority Act of 2002 (19

U.S.C. 3801 et seq.).

‘‘(iii) Any country designated as a beneficiary

country under section 213(b)(5)(B) of this Act.

‘‘(iv) Any country designated as a beneficiary

country under section 506A(a)(1) of the Trade Act of

1974 (19 U.S.C. 2466a(a)(1)), if a finding has been

made by the President or the President’s designee,

and published in the Federal Register, that the country

has satisfied the requirements of section 113 of the

African Growth and Opportunity Act (19 U.S.C. 3722).

‘‘(v) Any country designated as a beneficiary

country under section 204(b)(6)(B) of the Andean Trade

Preference Act (19 U.S.C. 3203(b)(6)(B)).

‘‘(D) ANNUAL AGGREGATION.—

‘‘(i) INITIAL APPLICABLE 1-YEAR PERIOD.—In the initial applicable 1-year period, the requirements under

subparagraph (A) relating to applicable percentage

may also be met for articles of a producer or an entity

controlling production that enter during the initial

applicable 1-year period by aggregating—

‘‘(I) the cost or value of materials under clause

(i) of subparagraph (A), and

‘‘(II) the direct costs of processing operations

under clause (ii) of subparagraph (A),

of all apparel articles of that producer or entity controlling production that are wholly assembled, or are knitto-shape, in Haiti and are entered during the initial

applicable 1-year period.

‘‘(ii) OTHER APPLICABLE 1-YEAR PERIODS.—In each

of the second, third, fourth, and fifth applicable 1-

year periods, the requirements under subparagraph

(A) relating to applicable percentage may also be met

for articles of a producer or an entity controlling

production that enter during the applicable 1-year

period by aggregating—

‘‘(I) the cost or value of materials under clause

(i) of subparagraph (A), and

‘‘(II) the direct costs of processing operations

under clause (ii) of subparagraph (A),

of all apparel articles of that producer or entity controlling production that are wholly assembled, or are knitto-shape, in Haiti and are entered during the preceding

applicable 1-year period.

‘‘(iii) DEDUCTIONS.—In calculating cost or value

under clause (i)(I) or (ii)(I), there shall be deducted

the cost or value of—

‘‘(I) any foreign materials that are used in

the production of the apparel articles in Haiti;

and

‘‘(II) any foreign materials that are used in

the production of the materials described in clause

(i)(I) or (ii)(I) (as the case may be).

President.

Federal Register,

publication.

120 STAT. 3184 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘(iv) INCLUSION IN CALCULATION OF OTHER ARTICLES RECEIVING PREFERENTIAL TREATMENT.—(I) The

entry of a woven apparel article receiving preferential

treatment under paragraph (4) is not included in an

annual aggregation under clause (i) or (ii).

‘‘(II) Entries of articles receiving preferential treatment under paragraph (5) are not included in an

annual aggregation under clause (i) or (ii) unless the

producer or entity controlling production elects, at the

time the annual aggregation calculation is made, to

include such entries in such aggregation.

‘‘(III) Entries of apparel articles that receive preferential treatment under any provision of law other

than this subsection or are subject to the ‘General’

column 1 rate of duty under the HTS are not included

in an annual aggregation under clause (i) or (ii) unless

the producer or entity controlling production elects,

at the time the annual aggregation calculation is made,

to include such entries in such aggregation.

‘‘(E) DEFINITIONS.—In this paragraph:

‘‘(i) APPLICABLE PERCENTAGE.—The term

‘applicable percentage’ means—

‘‘(I) 50 percent or more during the initial

applicable 1-year period, the second applicable 1-

year period, and the third applicable 1-year period;

‘‘(II) 55 percent or more during the fourth

applicable 1-year period; and

‘‘(III) 60 percent or more during the fifth

applicable 1-year period.

‘‘(ii) FOREIGN MATERIAL.—The term ‘foreign material’ means a material produced in a country other

than Haiti or any country described in subparagraph

(C).

‘‘(F) DEVELOPMENT OF PROCEDURE TO ENSURE COMPLIANCE.—

‘‘(i) IN GENERAL.—The Bureau of Customs and

Border Protection of the Department of Homeland

Security shall develop and implement methods and

procedures to ensure ongoing compliance with the

requirements set forth in subparagraphs (A) and (D).

‘‘(ii) NONCOMPLIANCE.—If the Bureau of Customs

and Border Protection finds that a producer or an

entity controlling production has not satisfied such

requirements in any applicable 1-year period, either

for individual entries entered pursuant to subparagraph (A) or for entries entered in aggregate pursuant

to subparagraph (D), then apparel articles described

in subparagraph (A) of that producer or entity shall

be ineligible for preferential treatment under paragraph (1) during any succeeding applicable 1-year

period until—

‘‘(I) the cost or value of materials under clause

(i) of subparagraph (A), plus

‘‘(II) the direct costs of processing operations

under clause (ii) of subparagraph (A),

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3185

of that producer or entity controlling production, is

not less than the applicable percentage under subparagraph (E)(i), plus 10 percent, of the aggregate declared

customs value of all apparel articles of that producer

or entity controlling production that are wholly assembled, or are knit-to-shape, in Haiti and are entered

during the preceding applicable 1-year period.

‘‘(iii) RETROACTIVE APPLICATION OF DUTY-FREE

TREATMENT.—If—

‘‘(I) a producer or an entity controlling production is ineligible for preferential treatment under

paragraph (1) in an applicable 1-year period

because that producer or entity controlling production did not satisfy the requirements of subparagraph (A) or (D), and

‘‘(II) that producer or entity controlling production satisfies the requirements of clause (ii) of

this subparagraph in that applicable 1-year period,

then, notwithstanding section 514 of the Tariff Act

of 1930 (19 U.S.C. 1514) or any other provision of

law, upon proper request filed with the Bureau of

Customs and Border Protection before the 90th day

after the Bureau of Customs and Border Protection

determines that subclause (II) applies, the entry of

any articles—

‘‘(aa) that was made during that applicable

1-year period, and

‘‘(bb) with respect to which there would have

been preferential treatment under paragraph (1)

if the producer or entity controlling production

had satisfied the requirements in subparagraph

(A) or (D) (as the case may be),

shall be liquidated or reliquidated as though such preferential treatment under paragraph (1) applied to such

entry.

‘‘(G) FABRICS NOT AVAILABLE IN COMMERCIAL QUANTITIES.—

‘‘(i) IN GENERAL.—For purposes of determining the

applicable percentage under subparagraph (A) or (D),

there may be included in that percentage—

‘‘(I) the cost of fabrics or yarns to the extent

that apparel articles of such fabrics or yarns would

be eligible for preferential treatment, without

regard to the source of the fabrics or yarns, under

Annex 401 of the NAFTA; and

‘‘(II) the cost of fabrics or yarns that are designated as not being available in commercial quantities for purposes of—

‘‘(aa) section 213(b)(2)(A)(v) of this Act,

‘‘(bb) section 112(b)(5) of the African

Growth and Opportunity Act,

‘‘(cc) section 204(b)(3)(B)(i)(III) or (ii) of

the Andean Trade Preference Act, or

‘‘(dd) any other provision, relating to

determining whether a textile or apparel

article is an originating good eligible for preferential treatment, of a law that implements

120 STAT. 3186 PUBLIC LAW 109–432—DEC. 20, 2006

a free trade agreement that enters into force

under the Bipartisan Trade Promotion

Authority Act of 2002,

without regard to the source of the fabrics or yarns.

‘‘(ii) REMOVAL OF DESIGNATION OF FABRICS OR

YARNS NOT AVAILABLE IN COMMERCIAL QUANTITIES.— If the President determines that—

‘‘(I) any fabric or yarn described in clause (i)(I)

was determined to be eligible for preferential treatment, or

‘‘(II) any fabric or yarn described in clause

(i)(II) was designated as not being available in

commercial quantities,

on the basis of fraud, the President is authorized to

remove the eligibility or designation (as the case may

be) of that fabric or yarn with respect to articles

entered after such removal.

‘‘(3) QUANTITATIVE LIMITATIONS.—The preferential treatment described in paragraph (1) shall be extended, during

each of the applicable 1-year periods set forth in the following

table, to not more than the corresponding percentage of the

aggregate square meter equivalents of all apparel articles

imported into the United States in the most recent 12-month

period for which data are available:

‘‘During the: the corresponding percentage is:

‘‘initial applicable 1-year period ............................. 1 percent.

‘‘second applicable 1-year period ............................ 1.25 percent.

‘‘third applicable 1-year period .............................. 1.5 percent.

‘‘fourth applicable 1-year period ............................ 1.75 percent.

‘‘fifth applicable 1-year period ................................ 2 percent.

No preferential treatment shall be provided under paragraph

(1) after the last day of the fifth applicable 1-year period.

‘‘(4) SPECIAL RULE FOR WOVEN APPAREL.—In the case of

apparel articles classifiable under chapter 62 of the HTS (other

than articles classifiable under subheading 6212.10 of the HTS),

as in effect on the date of the enactment of the Haitian Hemispheric Opportunity through Partnership Encouragement Act

of 2006, that do not qualify for preferential treatment under

paragraph (1) because they do not meet the percentage requirements under paragraph (2)(A), (2)(B), or (2)(D), the preferential

treatment under paragraph (1)—

‘‘(A) shall be extended, in addition to the quantities

permitted under paragraph (3) to—

‘‘(i) not more than 50,000,000 square meter equivalents of such apparel articles for the initial applicable

1-year period;

‘‘(ii) not more than 50,000,000 square meter

equivalents of such apparel articles for the second

applicable 1-year period; and

‘‘(iii) not more than 33,500,000 square meter

equivalents for the third applicable 1-year period; and

‘‘(B) may not be extended to such apparel articles after

the last day of the third applicable 1-year period.

‘‘(5) SPECIAL RULE FOR BRASSIERES.—The preferential treatment under paragraph (1) shall, subject to the limitations under

Extension.

Deadlines.

President.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3187

paragraph (3), be extended to any article classifiable under

heading 6212.10 of the HTS, if the article is both cut and

sewn or otherwise assembled in Haiti or the United States,

or both, without regard to the source of the fabric or components

from which the article is made, and if Haiti has met the

requirements of subsections (d) and (e).

‘‘(c) SPECIAL RULE FOR CERTAIN WIRE HARNESS AUTOMOTIVE

COMPONENTS.— (1) IN GENERAL.—Any wire harness automotive component

that is the product or manufacture of Haiti and is imported

directly from Haiti into the customs territory of the United

States shall enter the United States free of duty, during the

5-year period beginning on the date of the enactment of the

Haitian Hemispheric Opportunity through Partnership

Encouragement Act of 2006, if Haiti has met the requirements

of subsection (d) and if the sum of—

‘‘(A) the cost or value of the materials produced in

Haiti or one or more countries described in subsection

(b)(2)(C), or any combination thereof, plus

‘‘(B) the direct costs of processing operations (as defined

in section 213(a)(3)) performed in Haiti or the United

States, or both,

is not less than 50 percent of the declared customs value

of such wire harness automotive component.

‘‘(2) WIRE HARNESS AUTOMOTIVE COMPONENT.—For purposes of this subsection, the term ‘‘wire harness automotive

component’’ means any article provided for in subheading

8544.30.00 of the HTS, as in effect on the date of the enactment

of the Haitian Hemispheric Opportunity through Partnership

Encouragement Act of 2006.

‘‘(d) ELIGIBILITY REQUIREMENTS.—

‘‘(1) IN GENERAL.—Haiti shall be eligible for preferential

treatment under this section if the President determines and

certifies to Congress that Haiti—

‘‘(A) has established, or is making continual progress

toward establishing—

‘‘(i) a market-based economy that protects private

property rights, incorporates an open rules-based

trading system, and minimizes government interference in the economy through measures such as price

controls, subsidies, and government ownership of economic assets;

‘‘(ii) the rule of law, political pluralism, and the

right to due process, a fair trial, and equal protection

under the law;

‘‘(iii) the elimination of barriers to United States

trade and investment, including by—

‘‘(I) the provision of national treatment and

measures to create an environment conducive to

domestic and foreign investment;

‘‘(II) the protection of intellectual property; and

‘‘(III) the resolution of bilateral trade and

investment disputes;

‘‘(iv) economic policies to reduce poverty, increase

the availability of health care and educational

opportunities, expand physical infrastructure, promote

the development of private enterprise, and encourage

President.

Certification.

120 STAT. 3188 PUBLIC LAW 109–432—DEC. 20, 2006

the formation of capital markets through microcredit

or other programs;

‘‘(v) a system to combat corruption and bribery,

such as signing and implementing the Convention on

Combating Bribery of Foreign Public Officials in International Business Transactions; and

‘‘(vi) protection of internationally recognized

worker rights, including the right of association, the

right to organize and bargain collectively, a prohibition

on the use of any form of forced or compulsory labor,

a minimum age for the employment of children, and

acceptable conditions of work with respect to minimum

wages, hours of work, and occupational safety and

health;

‘‘(B) does not engage in activities that undermine

United States national security or foreign policy interests;

and

‘‘(C) does not engage in gross violations of internationally recognized human rights or provide support for acts

of international terrorism and cooperates in international

efforts to eliminate human rights violations and terrorist

activities.

‘‘(2) TIME LIMIT FOR DETERMINATION.—The President shall

determine whether Haiti meets the requirements of paragraph

(1) not later than 90 days after the date of the enactment

of the Haitian Hemispheric Opportunity through Partnership

Encouragement Act of 2006.

‘‘(3) CONTINUING COMPLIANCE.—If the President determines

that Haiti is not making continual progress in meeting the

requirements described in paragraph (1)(A), the President shall

terminate the preferential treatment under this section.

‘‘(e) CONDITIONS REGARDING ENFORCEMENT OF CIRCUMVENTION.—

‘‘(1) IN GENERAL.—The preferential treatment under subsection (b)(1) shall not apply unless the President certifies

to Congress that Haiti is meeting the following conditions:

‘‘(A) Haiti has adopted an effective visa system,

domestic laws, and enforcement procedures applicable to

articles described in subsection (b) to prevent unlawful

transshipment of the articles and the use of counterfeit

documents relating to the importation of the articles into

the United States.

‘‘(B) Haiti has enacted legislation or promulgated regulations that would permit the Bureau of Customs and

Border Protection verification teams to have the access

necessary to investigate thoroughly allegations of transshipment through such country.

‘‘(C) Haiti agrees to report, on a timely basis, at the

request of the Bureau of Customs and Border Protection,

on the total exports from and imports into that country

of articles described in subsection (b), consistent with the

manner in which the records are kept by Haiti.

‘‘(D) Haiti agrees to cooperate fully with the United

States to address and take action necessary to prevent

circumvention as provided in Article 5 of the Agreement

on Textiles and Clothing.

Reports.

President.

Certification.

President.

Termination.

President.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3189

‘‘(E) Haiti agrees to require all producers and exporters

of articles described in subsection (b) in that country to

maintain complete records of the production and the export

of such articles, including materials used in the production,

for at least 5 years after the production or export (as

the case may be).

‘‘(F) Haiti agrees to report, on a timely basis, at the

request of the Bureau of Customs and Border Protection,

documentation establishing the country of origin of articles

described in subsection (b) as used by that country in

implementing an effective visa system.

‘‘(2) DEFINITION OF TRANSSHIPMENT.—Transshipment

within the meaning of this subsection has occurred when preferential treatment for a textile or apparel article under this

section has been claimed on the basis of material false information concerning the country of origin, manufacture, processing,

or assembly of the article or any of its components. For purposes

of this paragraph, false information is material if disclosure

of the true information would mean or would have meant

that the article is or was ineligible for preferential treatment

under this section.

‘‘(f) REGULATIONS.—The President shall issue regulations to

carry out this section not later than 180 days after the date of

the enactment of the Haitian Hemispheric Opportunity through

Partnership Encouragement Act of 2006. The President shall consult

with the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate in preparing

such regulations.’’.

SEC. 5003. ITC STUDY.

The International Trade Commission shall, not later than 18

months after the date of the enactment of this Act, submit a

report to Congress on the effects of the amendments made by

this Act on the trade markets and industries, involving textile

and apparel articles, of Haiti, the countries described in clauses

(ii) and (iii) of section 213A(b)(2)(C) of the Caribbean Basin Economic Recovery Act (as added by section 5002 of this Act), and

the United States.

SEC. 5004. SENSE OF CONGRESS ON INTERPRETATION OF TEXTILE

AND APPAREL PROVISIONS FOR HAITI.

It is the sense of the Congress that the executive branch,

particularly the Committee for the Implementation of Textile Agreements (CITA), the Bureau of Customs and Border Protection of

the Department of Homeland Security, and the Department of

Commerce, should interpret, implement, and enforce the provisions

of section 213A(b) of the Caribbean Basin Economic Recovery Act,

as added by section 5002 of this Act, relating to preferential treatment of textile and apparel articles, broadly in order to expand

trade by maximizing opportunities for imports of such articles from

Haiti.

SEC. 5005. TECHNICAL AMENDMENTS.

(a) CBI.—Section 213(b)(2)(A)(v) of the Caribbean Basin Economic Recovery Act (19 U.S.C. 2703(b)(2)(A)(v)) is amended by

adding at the end the following new subclause:

‘‘(III) If the President determines that any fabric

or yarn was determined to be eligible for preferential

President.

Reports.

President.

Deadline.

Reports.

Records.

120 STAT. 3190 PUBLIC LAW 109–432—DEC. 20, 2006

treatment under subclause (I) on the basis of fraud,

the President is authorized to remove that designation

from that fabric or yarn with respect to articles entered

after such removal.’’.

(b) ATPA.—Section 204(b)(3)(B) of the Andean Trade Preference

Act (19 U.S.C. 3202(b)(3)(B)) is amended by adding at the end

the following new clause:

‘‘(viii) REMOVAL OF DESIGNATION OF FABRICS OR

YARNS NOT AVAILABLE IN COMMERCIAL QUANTITIES.—

If the President determines that any fabric or yarn

was determined to be eligible for preferential treatment

under clause (i)(III) or (ii) on the basis of fraud, the

President is authorized to remove that designation

from that fabric or yarn with respect to articles entered

after such removal.’’.

SEC. 5006. EFFECTIVE DATE.

This title and the amendments made by this title apply to

articles entered, or withdrawn from warehouse for consumption,

on or after the 15th day after the date of the enactment of this

Act.

TITLE VI—AFRICAN GROWTH AND

OPPORTUNITY ACT

SEC. 6001. SHORT TITLE.

This title may be referred to as the ‘‘Africa Investment Incentive

Act of 2006’’.

SEC. 6002. PREFERENTIAL TREATMENT OF APPAREL PRODUCTS OF

LESSER DEVELOPED COUNTRIES.

(a) IN GENERAL.—Section 112 of the African Growth and Opportunity Act (19 U.S.C. 3721) is amended—

(1) by redesignating subsections (c) through (f) as subsections (d) through (g);

(2) in subsection (b)—

(A) in the matter preceding paragraph (1), by striking

‘‘The’’ and inserting ‘‘Subject to subsection (c), the’’ ; and

(B) by striking subparagraph (B) and redesignating

subparagraph (C) as subparagraph (B); and

(3) by inserting after subsection (b) the following new subsection:

‘‘(c) LESSER DEVELOPED COUNTRIES.—

‘‘(1) PREFERENTIAL TREATMENT OF PRODUCTS THROUGH SEPTEMBER 30, 2012.—

‘‘(A) PRODUCTS COVERED.—In addition to the products

described in subsection (b), and subject to paragraph (2),

the preferential treatment described in subsection (a) shall

apply through September 30, 2012, to apparel articles

wholly assembled, or knit-to-shape and wholly assembled,

or both, in one or more lesser developed beneficiary subSaharan African countries, regardless of the country of

origin of the fabric or the yarn used to make such articles,

in an amount not to exceed the applicable percentage of

19 USC 3701

note.

Africa

Investment

Incentive Act of

2006.

19 USC 2703

note.

President.

19 USC 3203.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3191

the aggregate square meter equivalents of all apparel articles imported into the United States in the preceding 12-

month period for which data are available.

‘‘(B) APPLICABLE PERCENTAGE.—For purposes of

subparagraph (A), the term ‘applicable percentage’ means—

‘‘(i) 2.9285 percent for the 1-year period beginning

on October 1, 2005; and

‘‘(ii) 3.5 percent for the 1-year period beginning

on October 1, 2006, and each 1-year period thereafter

through September 30, 2012.

‘‘(2) SPECIAL RULES FOR PRODUCTS IN COMMERCIAL QUAN- TITIES IN AFRICA.— ‘‘(A) PETITION PROCESS.—Upon a petition filed by an

interested party (which may include a foreign manufacturer), the Commission shall determine whether a fabric

or yarn produced in beneficiary sub-Saharan African countries is available in commercial quantities for use by lesser

developed beneficiary sub-Saharan African countries.

‘‘(B) EFFECT OF AFFIRMATIVE DETERMINATION.—

‘‘(i) DETERMINATION OF QUANTITY AVAILABLE.—If

the Commission determines under subparagraph (A)

that a fabric or yarn produced in beneficiary sub-Saharan African countries is available in commercial quantities for use by lesser developed beneficiary sub-Saharan African countries, the Commission shall determine

the quantity of the fabric or yarn that will be so

available in lesser developed beneficiary sub-Saharan

African countries in the applicable 1-year period beginning after the determination is made.

‘‘(ii) DETERMINATIONS.—In each case in which the

Commission determines that a fabric or yarn is available in commercial quantities under subparagraph (A)

for an applicable 1-year period, the Commission shall

determine, before the end of that applicable 1-year

period—

‘‘(I) whether the fabric or yarn produced in

beneficiary sub-Saharan African countries will be

available in commercial quantities in the succeeding applicable 1-year period; and

‘‘(II) if so, the quantity of the fabric or yarn

that will be so available in that succeeding 1-

year period, subject to clause (iii).

‘‘(iii) DETERMINATION REGARDING IMPORTED ARTICLES.—After the end of each applicable 1-year period

for which a determination under clause (i) is in effect,

the Commission shall determine to what extent the

quantity of the fabric or yarn determined under clause

(i) to be available in commercial quantities for use

by lesser developed beneficiary sub-Saharan African

countries was used in the production of apparel articles

receiving preferential treatment under paragraph (1)

that were entered in that applicable 1-year period.

To the extent that the quantity so determined was

not so used, then the Commission shall add to the

quantity of that fabric or yarn determined to be available in the next applicable 1-year period the quantity

not so used in the preceding applicable 1-year period.

120 STAT. 3192 PUBLIC LAW 109–432—DEC. 20, 2006

‘‘(C) DENIM.—Denim articles provided for in subheading 5209.42.00 of the Harmonized Tariff Schedule of

the United States shall be deemed to have been determined

to be in abundant supply under subparagraph (A) in an

amount of 30,000,000 square meter equivalents for the

1-year period beginning October 1, 2006.

‘‘(D) PRESIDENTIAL AUTHORITY TO RESTRICT IMPORTS.—

‘‘(i) IN GENERAL.—Subject to clause (ii), the President may by proclamation provide that apparel articles

otherwise eligible for preferential treatment under

paragraph (1) that contain a fabric or yarn determined

to be available in commercial quantities under

subparagraph (A) may not receive such preferential

treatment in an applicable 1-year period unless—

‘‘(I) the fabric or yarn in such articles was

produced in 1 or more beneficiary sub-Saharan

African countries; or

‘‘(II) the Commission has determined that the

quantity of the fabric or yarn determined under

subparagraph (B) (or (C), as the case may be)

to be available in lesser developed beneficiary subSaharan African countries for that applicable 1-

year period has already been used in the production of apparel articles receiving preferential treatment under paragraph (1) that were entered in

that applicable 1-year period.

‘‘(ii) MANDATORY RESTRICTION.—If a fabric or yarn

is determined to be available in commercial quantities

under subparagraph (A) in an applicable 1-year period,

and for 2 consecutive applicable 1-year periods the

quantities determined to be so available are not used

in the production of apparel articles receiving preferential treatment under paragraph (1) that were

entered during those 2 applicable 1-year periods, then

beginning in the succeeding applicable 1-year period,

apparel articles containing that fabric or yarn are ineligible for preferential treatment under paragraph (1)

in any succeeding applicable 1-year period unless the

Commission has determined that the quantity of the

fabric or yarn determined under subparagraph (B) (or

(C), as the case may be) to be available in lesser

developed beneficiary sub-Saharan African countries

for that applicable 1-year period has already been used

in the production of apparel articles receiving preferential treatment under paragraph (1) that were

entered in that applicable 1-year period.

‘‘(E) PROCEDURES.—The Commission shall use the

procedures prescribed in subsection (b)(3)(C)(iv) for the Secretary of Commerce in making determinations under this

paragraph.

‘‘(3) REMOVAL OF DESIGNATION OF FABRICS OR YARNS NOT

AVAILABLE IN COMMERCIAL QUANTITIES.—If the President determines that—

‘‘(A) any fabric or yarn described in paragraph (2)(A)

was determined to be eligible for preferential treatment,

or

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3193

‘‘(B) any fabric or yarn described in paragraph (2)(B)

was designated as not being available in commercial quantities,

on the basis of fraud, the President may remove the eligibility

or designation (as the case may be) of that fabric or yarn

with respect to articles entered after such removal.

‘‘(4) APPLICABILITY OF OTHER PROVISIONS.—Subsection

(b)(3)(C) applies to apparel articles eligible for preferential

treatment under this subsection to the same extent as that

subsection applies to apparel articles eligible for preferential

treatment under subsection (b)(3).

‘‘(5) DEFINITIONS.—In this subsection:

‘‘(A) APPLICABLE 1-YEAR PERIOD.—The term ‘applicable

1-year period’ means each of the 12-month periods beginning on October 1 of each year and ending on September

30 of the following year.

‘‘(B) COMMISSION.—The term ‘Commission’ means the

United States International Trade Commission.

‘‘(C) ENTER; ENTRY.—The terms ‘enter’ and ‘entry’ refer

to the entry, or withdrawal from warehouse for consumption, in the customs territory of the United States.

‘‘(D) LESSER DEVELOPED BENEFICIARY SUB-SAHARAN

AFRICAN COUNTRY.—The term ‘lesser developed beneficiary

sub-Saharan African country’ means—

‘‘(i) a beneficiary sub-Saharan African country that

had a per capita gross national product of less than

$1,500 in 1998, as measured by the International Bank

for Reconstruction and Development;

‘‘(ii) Botswana; and

‘‘(iii) Namibia.’’.

(b) ADDITIONAL PREFERENTIAL TREATMENT.—Section 112(b) of

the African Growth and Opportunity Act (19 U.S.C. 3721(b)) is

amended by adding at the end the following new paragraph:

‘‘(8) TEXTILE ARTICLES ORIGINATING ENTIRELY IN ONE OR

MORE LESSER DEVELOPED BENEFICIARY SUB-SAHARAN AFRICAN

COUNTRIES.—Textile and textile articles classifiable under chapters 50 through 60 or chapter 63 of the Harmonized Tariff

Schedule of the United States that are products of a lesser

developed beneficiary sub-Saharan African country and are

wholly formed in one or more such countries from fibers, yarns,

fabrics, fabric components, or components knit-to-shape that

are the product of one or more such countries.’’.

(c) TECHNICAL AMENDMENT.—Section 112(e)(3) of the African

Growth and Opportunity Act (as redesignated by subsection (a)(1)

of this section) is amended by striking ‘‘subsection (b)’’ and inserting

‘‘subsections (b) and (c)’’.

SEC. 6003. TECHNICAL CORRECTIONS.

Section 112 of the African Growth and Opportunity Act (19

U.S.C. 3721) is amended as follows:

(1) Subsection (b)(5) is amended by adding at the end

the following new subparagraph:

‘‘(C) REMOVAL OF DESIGNATION OF FABRICS OR YARNS

NOT AVAILABLE IN COMMERCIAL QUANTITIES.—If the President determines that any fabric or yarn was determined

to be eligible for preferential treatment under subparagraph (A) on the basis of fraud, the President is authorized

President.

120 STAT. 3194 PUBLIC LAW 109–432—DEC. 20, 2006

to remove that designation from that fabric or yarn with

respect to articles entered after such removal.’’.

(2) Subsection (f), as redesignated by section 6002(a)(1),

is amended by adding at the end the following:

‘‘(5) ENTER; ENTERED.—The terms ‘enter’ and ‘entered’ refer

to the entry, or withdrawal from warehouse for consumption,

in the customs territory of the United States.’’.

SEC. 6004. EFFECTIVE DATE FOR AGOA.

Subsection (g) of section 112 of the African Growth and Opportunity Act (19 U.S.C. 3721), as redesignated by section 6002(a)(1),

is amended by striking ‘‘2008’’ and inserting ‘‘2015’’.

TITLE VII—ANDEAN TRADE

PREFERENCE ACT

SEC. 7001. SHORT TITLE.

This title may be cited as the ‘‘Andean Trade Preferences

Extension Act’’.

SEC. 7002. ATPA EXTENSION.

(a) TEMPORARY EXTENSION.—Section 208 of the Andean Trade

Preference Act (19 U.S.C. 3206) is amended by striking ‘‘December

31, 2006’’ and inserting ‘‘June 30, 2007’’.

(b) CONDITIONAL EXTENSIONS.—Section 208 of the Andean

Trade Preference Act (19 U.S.C. 3206), as amended by subsection

(a), is further amended—

(1) by striking ‘‘No’’ and inserting ‘‘(a) TERMINATION.—

Subject to subsection (b), no’’; and

(2) by adding at the end the following:

‘‘(b) CONDITIONAL EXTENSIONS.—Duty-free treatment and other

preferential treatment under this title shall remain in effect with

respect to a beneficiary country, during the period beginning on

July 1, 2007, and ending on December 31, 2007, only if on or

before June 30, 2007—

‘‘(1) an implementing bill with respect to a trade agreement

with that country has been enacted into law pursuant to the

Bipartisan Trade Promotion Authority Act of 2002; and

‘‘(2) the President determines that the legislature of that

country has approved such trade agreement.’’.

SEC. 7003. TECHNICAL AMENDMENTS.

Section 204(b)(3)(B) of the Andean Trade Preference Act (19

U.S.C. 3203(b)(3)(B)) is amended—

(1) in clause (iii)(II), by striking ‘‘The preferential’’ and

inserting ‘‘Subject to section 208, the preferential’’; and

(2) in clause (v)(II), by striking ‘‘During’’ and inserting

‘‘Subject to section 208, during’’.

19 USC 3201

note.

Andean Trade

Preferences

Extension Act.

PUBLIC LAW 109–432—DEC. 20, 2006 120 STAT. 3195

LEGISLATIVE HISTORY—H.R. 6111:

CONGRESSIONAL RECORD, Vol. 152 (2006):

Dec. 5, considered and passed House.

Dec. 7, considered and passed Senate, amended.

Dec. 8, House concurred in Senate amendment with amendments. Senate

concurred in House amendments.

WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 42 (2006):

Dec. 20, Presidential remarks and statement.

Æ

TITLE VIII—GENERALIZED SYSTEM OF

PREFERENCES (GSP) PROGRAM

SEC. 8001. LIMITATIONS ON WAIVERS OF COMPETITIVE NEED LIMITATION.

Section 503(d)(4)(B) of the Trade Act of 1974 (19 U.S.C.

2463(d)(4)(B)) is amended—

(1) by striking ‘‘The President’’ and inserting ‘‘(i) The President’’;

(2) by striking ‘‘(i) had’’ and inserting ‘‘(I) had’’ and by

striking ‘‘(ii) had’’ and inserting ‘‘(II) had’’; and

(3) by adding at the end the following new clause:

‘‘(ii) Not later than July 1 of each year, the President

should revoke any waiver that has then been in effect

with respect to an article for 5 years or more if the beneficiary developing country has exported to the United States

(directly or indirectly) during the preceding calendar year

a quantity of the article—

‘‘(I) having an appraised value in excess of 1.5

times the applicable amount set forth in subsection

(c)(2)(A)(ii) for that calendar year; or

‘‘(II) exceeding 75 percent of the appraised value

of the total imports of that article into the United

States during that calendar year.’’.

SEC. 8002. EXTENSION OF GSP PROGRAM.

Section 505 of the Trade Act of 1974 (19 U.S.C. 2465) is

amended by striking ‘‘December 31, 2006’’ and inserting ‘‘December

31, 2008’’.

Approved December 20, 2006.

Deadline.