H. R. 6—467
on the date of the enactment of the Superfund Amendments and 
Reauthorization Act of 1986.’’. 
(d) EFFECTIVE DATES.— 
(1) IN GENERAL.—Except as provided in paragraph (2), the 
amendments made by this section shall take effect on October 
1, 2005. 
(2) NO EXEMPTION.—The amendments made by subsection 
(b) shall apply to fuel entered, removed, or sold after September 
30, 2005. 
SEC. 1363. MODIFICATION OF RECAPTURE RULES FOR AMORTIZABLE 
SECTION 197 INTANGIBLES. 
(a) IN GENERAL.—Subsection (b) of section 1245 (relating to 
gain from dispositions of certain depreciable property) is amended 
by adding at the end the following new paragraph: 
‘‘(9) DISPOSITION
OF
AMORTIZABLE
SECTION
197
INTANGI-
BLES.— 
‘‘(A) IN GENERAL.—If a taxpayer disposes of more than 
1 amortizable section 197 intangible (as defined in section 
197(c)) in a transaction or a series of related transactions, 
all such amortizable 197 intangibles shall be treated as 
1 section 1245 property for purposes of this section. 
‘‘(B) EXCEPTION.—Subparagraph (A) shall not apply 
to any amortizable section 197 intangible (as so defined) 
with respect to which the adjusted basis exceeds the fair 
market value.’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to dispositions of property after the date of the enact-
ment of this Act. 
SEC. 1364. CLARIFICATION OF TIRE EXCISE TAX. 
(a) IN GENERAL.—Section 4072(e) (defining super single tire) 
is amended by adding at the end the following: ‘‘Such term shall 
not include any tire designed for steering.’’ 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall take effect as if included in section 869 of the American 
Jobs Creation Act of 2004. 
(c) STUDY.— 
(1) IN GENERAL.—With respect to the 1-year period begin-
ning on January 1, 2006, the Secretary of the Treasury shall 
conduct a study to determine— 
(A) the amount of tax collected during such period 
under section 4071 of the Internal Revenue Code of 1986 
with respect to each class of tire, and 
(B) the number of tires in each such class on which 
tax is imposed under such section during such period. 
(2) REPORT.—Not later than July 1, 2007, the Secretary 
of the Treasury shall submit to Congress a report on the study 
conducted under paragraph (1).
H. R. 6—468
TITLE XIV—MISCELLANEOUS 
Subtitle A—In General 
SEC. 1401. SENSE OF CONGRESS ON RISK ASSESSMENTS. 
Subtitle B of title XXX of the Energy Policy Act of 1992 is 
amended by adding at the end the following new section: 
‘‘SEC. 3022. SENSE OF CONGRESS ON RISK ASSESSMENTS. 
‘‘It is the sense of Congress that Federal agencies conducting 
assessments of risks to human health and the environment from 
energy technology, production, transport, transmission, distribution, 
storage, use, or conservation activities shall use sound and objective 
scientific practices in assessing such risks, shall consider the best 
available science (including peer reviewed studies), and shall 
include a description of the weight of the scientific evidence con-
cerning such risks.’’. 
SEC. 1402. ENERGY PRODUCTION INCENTIVES. 
(a) IN GENERAL.—A State may provide to any entity— 
(1) a credit against any tax or fee owed to the State under 
a State law, or 
(2) any other tax incentive, 
determined by the State to be appropriate, in the amount calculated 
under and in accordance with a formula determined by the State, 
for production described in subsection (b) in the State by the entity 
that receives such credit or such incentive. 
(b) ELIGIBLE ENTITIES.—Subsection (a) shall apply with respect 
to the production in the State of electricity from coal mined in 
the State and used in a facility, if such production meets all 
applicable Federal and State laws and if such facility uses scrubbers 
or other forms of clean coal technology. 
(c) EFFECT ON INTERSTATE COMMERCE.—Any action taken by 
a State in accordance with this section with respect to a tax or 
fee payable, or incentive applicable, for any period beginning after 
the date of the enactment of this Act shall— 
(1) be considered to be a reasonable regulation of commerce; 
and 
(2) not be considered to impose an undue burden on inter-
state commerce or to otherwise impair, restrain, or discrimi-
nate, against interstate commerce. 
SEC. 1403. REGULATION OF CERTAIN OIL USED IN TRANSFORMERS. 
Notwithstanding any other provision of law, or rule promul-
gated by the Environmental Protection Agency, vegetable oil made 
from soybeans and used in electric transformers as thermal insula-
tion shall not be regulated as an oil identified under section 
2(a)(1)(B) of the Edible Oil Regulatory Reform Act (33 U.S.C. 
2720(a)(1)(B)). 
SEC. 1404. PETROCHEMICAL AND OIL REFINERY FACILITY HEALTH 
ASSESSMENT. 
(a) ESTABLISHMENT.—The Secretary shall conduct a study of 
direct and significant health impacts to persons resulting from 
living in proximity to petrochemical and oil refinery facilities. The 
Secretary shall consult with the Director of the National Cancer 
Institute and other Federal Government bodies with expertise in
H. R. 6—469
the field it deems appropriate in the design of such study. The 
study shall be conducted according to sound and objective scientific 
practices and present the weight of the scientific evidence. The 
Secretary shall obtain scientific peer review of the draft study. 
(b) REPORT TO CONGRESS.—The Secretary shall transmit the 
results of the study to Congress within 6 months of the enactment 
of this section. 
(c) AUTHORIZATION OF APPROPRIATIONS.—There are authorized 
to be appropriated to the Secretary for activities under this section 
such sums as are necessary for the completion of the study. 
SEC. 1405. NATIONAL PRIORITY PROJECT DESIGNATION. 
(a) DESIGNATION OF NATIONAL PRIORITY PROJECTS.— 
(1) IN GENERAL.—There is established the National Priority 
Project Designation (referred to in this section as the ‘‘Designa-
tion’’), which shall be evidenced by a medal bearing the inscrip-
tion ‘‘National Priority Project’’. 
(2) DESIGN AND MATERIALS.—The medal shall be of such 
design and materials and bear such additional inscriptions 
as the President may prescribe. 
(b) MAKING AND PRESENTATION OF DESIGNATION.— 
(1) IN
GENERAL.—The President, on the basis of rec-
ommendations made by the Secretary, shall annually designate 
organizations that have— 
(A) advanced the field of renewable energy technology 
and contributed to North American energy independence; 
and 
(B) been certified by the Secretary under subsection 
(e). 
(2) PRESENTATION.—The President shall designate projects 
with such ceremonies as the President may prescribe. 
(3) USE OF DESIGNATION.—An organization that receives 
a Designation under this section may publicize the Designation 
of the organization as a National Priority Project in advertising. 
(4) CATEGORIES
IN
WHICH
THE
DESIGNATION
MAY
BE 
GIVEN.—Separate Designations shall be made to qualifying 
projects in each of the following categories: 
(A) Wind and biomass energy generation projects. 
(B) Photovoltaic and fuel cell energy generation 
projects. 
(C) Energy efficient building and renewable energy 
projects. 
(D) First-in-Class projects. 
(c) SELECTION CRITERIA.— 
(1) IN GENERAL.—Certification and selection of the projects 
to receive the Designation shall be based on criteria established 
under this subsection. 
(2) WIND, BIOMASS, AND BUILDING PROJECTS.—In the case 
of a wind, biomass, or building project, the project shall dem-
onstrate that the project will install not less than 30 megawatts 
of renewable energy generation capacity. 
(3) SOLAR
PHOTOVOLTAIC
AND
FUEL
CELL
PROJECTS.—In 
the case of a solar photovoltaic or fuel cell project, the project 
shall demonstrate that the project will install not less than 
3 megawatts of renewable energy generation capacity.