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‘‘(C) sold to a State or local government for
the exclusive use of a State or local government
(as defined in section 4221(d)(4) and certified as
such by the State) or sold to a qualified volun-
teer fire department (as defined in section
150(e)(2) and certified as such by the State) for
its exclusive use;’’.
(2) Section 4041(g)(2) (relating to other exemp-
tions) is amended by striking ‘‘or the District of Co-
lumbia’’ and inserting ‘‘the District of Columbia, or
a qualified volunteer fire department (as defined in
section 150(e)(2)) (and certified as such by the State
or the District of Columbia)’’.
(b) NONPROFIT EDUCATIONAL ORGANIZATIONS.—
(1) Section 6416(b)(2)(D) is amended by insert-
ing ‘‘(as defined in section 4221(d)(5) and certified to
be in good standing by the State in which such orga-
nization is providing educational services)’’ after ‘‘or-
ganization’’.
(2) Section 4041(g)(4) is amended—
(A) by inserting ‘‘(certified to be in good
standing by the State in which such organiza-
tion is providing educational services)’’ after
‘‘organization’’ the first place it appears, and
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(B) by striking ‘‘use by a’’ and inserting
‘‘use by such a’’.
(c) EFFECTIVE DATE.—The amendments made by this
section shall apply to sales after December 31, 2005.
SEC. 5615. REREGISTRATION IN EVENT OF CHANGE IN OWN-
ERSHIP.
(a) IN GENERAL.—Section 4101(a) (relating to reg-
istration) is amended by adding at the end the following
new paragraph:
‘‘(4) REREGISTRATION IN EVENT OF CHANGE IN
OWNERSHIP.—Under regulations prescribed by the
Secretary, a person (other than a corporation the
stock of which is regularly traded on an established
securities market) shall be required to reregister under
this section if after a transaction (or series of related
transactions) more than 50 percent of ownership in-
terests in, or assets of, such person are held by persons
other than persons (or persons related thereto) who
held more than 50 percent of such interests or assets
before the transaction (or series of related trans-
actions).’’.
(b) CONFORMING AMENDMENTS.—
(1) CIVIL PENALTY.—Section 6719 (relating to
failure to register) is amended—
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(A) by inserting ‘‘or reregister’’ after ‘‘reg-
ister’’ each place it appears,
(B) by inserting ‘‘OR REREGISTER’’ after
‘‘REGISTER’’ in the heading for subsection (a),
and
(C) by inserting ‘‘OR REREGISTER’’ after
‘‘REGISTER’’ in the heading thereof.
(2) CRIMINAL PENALTY.—Section 7232 (relating
to failure to register under section 4101, false rep-
resentations of registration status, etc.) is amended—
(A) by inserting ‘‘or reregister’’ after ‘‘reg-
ister’’,
(B) by inserting ‘‘or reregistration’’ after
‘‘registration’’, and
(C) by inserting ‘‘OR REREGISTER’’ after
‘‘REGISTER’’ in the heading thereof.
(3) CLERICAL AMENDMENTS.—The item relating
to section 6719 in the table of sections for part I of
subchapter B of chapter 68 and the item relating to
section 7232 in the table of sections for part II of sub-
chapter A of chapter 75 are each amended by insert-
ing ‘‘or reregister’’ after ‘‘register’’.
(c) EFFECTIVE DATE.—The amendments made by this
section shall apply to actions, or failures to act, after the
date of the enactment of this Act.
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SEC. 5616. RECONCILIATION OF ON-LOADED CARGO TO EN-
TERED CARGO.
(a) IN GENERAL.—Subsection (a) of section 343 of the
Trade Act of 2002 is amended by inserting at the end the
following new paragraph:
‘‘(4) TRANSMISSION
OF
DATA.—Pursuant to
paragraph (2), not later than 1 year after the date
of enactment of this paragraph, the Secretary of
Homeland Security, after consultation with the Sec-
retary of the Treasury, shall establish an electronic
data interchange system through which the United
States Customs and Border Protection shall transmit
to the Internal Revenue Service information per-
taining to cargoes of any taxable fuel (as defined in
section 4083 of the Internal Revenue Code of 1986)
that the United States Customs and Border Protec-
tion has obtained electronically under its regulations
adopted in accordance with paragraph (1). For this
purpose, not later than 1 year after the date of enact-
ment of this paragraph, all filers of required cargo in-
formation for such taxable fuels (as so defined) must
provide such information to the United States Cus-
toms and Border Protection through such electronic
data interchange system.’’.
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(b) EFFECTIVE DATE.—The amendment made by this
section shall take effect on the date of the enactment of this
Act.
SEC. 5617. REGISTRATION OF DEEP-DRAFT VESSELS.
In applying section 4101 of the Internal Revenue Code
of 1986 on and after the date of the enactment of this Act,
the Secretary of the Treasury shall require the registration
under such section of every operator of a vessel described
in section 4042(c)(1) of such Code.
SEC. 5618. TAXATION OF GASOLINE BLENDSTOCKS AND
KEROSENE.
With respect to fuel entered or removed after September
30, 2005, the Secretary of the Treasury shall, in applying
section 4083 of the Internal Revenue Code of 1986—
(1) prohibit the nonbulk entry or removal of any
gasoline blend stock without the imposition of tax
under section 4081 of such Code, and
(2) include mineral spirits in the definition of
kerosene.
SEC. 5619. NONAPPLICATION OF EXPORT EXEMPTION TO
DELIVERY OF FUEL TO MOTOR VEHICLES RE-
MOVED FROM UNITED STATES.
(a) IN GENERAL.—Section 4221(d)(2) (defining ex-
port) is amended by adding at the end the following new
sentence: ‘‘Such term does not include the delivery of a tax-