(3) CONTROLLED
GROUPS.—For purposes of 
this section— 
(A) CORPORATIONS.— 
(i) IN GENERAL.—All persons treated 
as a controlled group shall be treated as 1 
person. 
(ii) CONTROLLED GROUP.—The term 
‘‘controlled group’’ has the meaning given 
to such term by subsection (a) of section 
1563 of such Code; except that for such 
purposes the phrase ‘‘more than 50 per-
cent’’ shall be substituted for the phrase 
‘‘at least 80 percent’’ each place it appears 
in such subsection. 
(B) NONINCORPORATED PERSONS UNDER 
COMMON
CONTROL.—Under regulations pre-
scribed by the Secretary, principles similar to 
the principles of subparagraph (A) shall apply 
to a group of persons under common control 
where 1 or more of such persons is not a cor-
poration. 
(g) OTHER LAWS APPLICABLE.—All provisions of 
law, including penalties, applicable with respect to the 
taxes imposed by chapter 31 or 32 of such Code shall, 
insofar as applicable and not inconsistent with the provi-
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sions of this section, apply with respect to the floor stock 
taxes imposed by subsection (a) to the same extent as if 
such taxes were imposed by such chapter. 
SEC. 6. GASOLINE PRICE MONITORING. 
(a) ESTABLISHMENT OF MONITORING PROGRAM.— 
The Federal Trade Commission shall carry out a program 
to monitor gasoline prices in the United States. 
(b) MONTHLY DETERMINATION OF NATIONAL AVER-
AGE PRICE OF UNLEADED REGULAR GASOLINE.—In car-
rying out the program, the Commission shall determine 
for each month the national average price of unleaded reg-
ular gasoline at retail stations. 
(c) REPORTS.—Not later than the 15th day of each 
month beginning after the 180th day following the date 
of enactment of this Act, the Commission shall— 
(1) transmit to Congress a report containing 
the results of monitoring conducted under the pro-
gram in the preceding month, including the deter-
mination required under subsection (b); and 
(2) make a copy of the report available to the 
public in an electronic format on an Internet website 
maintained by the Commission. 
SEC. 7. COMMISSION ON GAS PRICE RELIEF. 
(a) ESTABLISHMENT.—Not later than three months 
after the date of enactment of this Act, the Speaker of 
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the House of Representatives shall establish a Commission 
on Gas Price Relief. 
(b) STUDY
AND REPORT.—The Commission shall 
conduct a study of the causes of high oil prices and submit 
a report to the House of Representatives within 1 year 
after the date on which such Commission is established. 
The report shall include a determination of revenue raisers 
in addition to the repeal of section 179C of the Internal 
Revenue Code of 1986 (made by section 3 of this Act) 
that would help replenish the Treasury for the loss in rev-
enue resulting from any suspension of the Federal excise 
taxes on motor fuels under section 4081(f) of the Internal 
Revenue Code of 1986 (as added by section 2 of this Act). 
(c) MEMBERSHIP.—The Commission shall be com-
prised of 9 Members, as follows: 
(1) The Chairman of the Committee on Ways 
and Means, ex officio. 
(2) The Chairman of the Committee on Energy 
and Commerce, ex officio. 
(3) One member, appointed by the Chairman of 
the Committee on Ways and Means, who shall not 
be from the same political party as the Chairman. 
(4) One member, appointed by the Chairman of 
the Committee on Energy and Commerce, who shall 
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not be from the same political party as the Chair-
man. 
(5) Five members appointed by the Speaker, of 
whom at least two shall not be from the same polit-
ical party as the Speaker. 
(d) CO-CHAIRS.—The Chairman of the Committee on 
Ways and Means and the Chairman of the Committee on 
Energy and Commerce shall serve as co-chairmen of the 
Commission. 
Æ 
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