(c) PROVISION OF ASSISTANCE.— 
(1) LUMP
SUM
PAYMENTS
TO
STATES.—The 
Secretary of Commerce shall use the funds trans-
ferred under this section to provide direct lump sum 
payments to the States of Louisiana, Mississippi, 
Alabama, and Florida to provide assistance to per-
sons located in a disaster county who have experi-
enced significant economic hardship due to the loss 
of fisheries, oysters, lobsters, stone crabs, or clams, 
destroyed or damaged processing facilities, or clo-
sures due to red tide or other water quality issues. 
(2) USE OF FUNDS.—Funds transferred to the 
Secretary of Commerce under this section shall be 
used to provide assistance— 
(A) to individuals, with priority given to 
food, energy needs, housing assistance, trans-
portation fuel, and other urgent needs; 
(B) to small businesses, including fisher-
men, fish processors, and related businesses 
serving the fishing industry; 
(C) to carry out activities related to do-
mestic product marketing and seafood pro-
motion; and 
(D) to carry out seafood testing programs 
operated by a State.
TITLE VII—TIMBER TAX RELIEF 
SEC. 701. TIMBER TAX RELIEF FOR BUSINESSES AFFECTED 
BY CERTAIN NATURAL DISASTERS. 
(a) CASUALTY LOSSES.— 
(1) IN GENERAL.—Section 1211 of the Internal 
Revenue Code of 1986 (relating to limitation of cap-
ital losses) shall not apply to any qualified timber 
loss. 
(2) QUALIFIED TIMBER LOSS.—For purposes of 
this subsection, the term ‘‘qualified timber loss’’ 
means a loss with respect to timber which is attrib-
utable to— 
(A) Hurricane Dennis, 
(B) Hurricane Katrina, 
(C) Hurricane Rita, or 
(D) Hurricane Wilma. 
(b) INCREASED EXPENSES FOR REFORESTATION EX-
PENDITURES.— 
(1) IN GENERAL.—In applying section 194(b) 
of the Internal Revenue Code of 1986 to any speci-
fied qualified timber property for the first taxable 
year beginning after the date of the enactment of 
this section, subparagraph (B) of section 194(b)(1) 
shall be applied—
(A) 
by 
substituting 
‘‘$20,000’’ 
for 
‘‘$10,000’’, and 
(B) 
by 
substituting 
‘‘$10,000’’ 
for 
‘‘$5,000’’. 
(2) SPECIFIED
QUALIFIED
TIMBER
PROP-
ERTY.—The term ‘‘specified qualified timber prop-
erty’’ means qualified timber property (within the 
meaning of section 194(c)(1) of the Internal Rev-
enue Code of 1986) which is located in an area with 
respect to which a natural disaster has been declared 
by the President under section 401 of the Robert T. 
Stafford Disaster Relief and Emergency Assistance 
Act as a result of— 
(A) Hurricane Dennis, 
(B) Hurricane Katrina, 
(C) Hurricane Rita, or 
(D) Hurricane Wilma. 
TITLE VIII—MISCELLANEOUS 
SEC. 801. INFRASTRUCTURE LOSSES. 
(a) INFRASTRUCTURE LOSSES.—The Secretary shall 
compensate producers on a farm in a disaster county for 
costs incurred to repair or replace barns, greenhouses, 
shade houses, poultry houses, beehives, and other struc-
tures, equipment, and fencing that—
(1) was used to produce or store any agricul-
tural commodity; and 
(2) was damaged or destroyed by the hurri-
canes of calendar year 2005. 
(b) TIMING OF ASSISTANCE.—The Secretary may 
provide assistance authorized under this section in the 
form of— 
(1) reimbursement for eligible repair or replace-
ment costs previously incurred by producers; or 
(2) cash or in-kind assistance in advance of the 
producer undertaking the needed repair or replace-
ment work. 
(c) PAYMENT LIMITATIONS.—Assistance provided 
under this section to a producer for a repair or replace-
ment project, together with amounts received for the same 
project from insurance proceeds or other sources, may not 
exceed 95 percent of the costs incurred to repair or replace 
the damaged or destroyed structures, equipment, or fenc-
ing, as estimated by the Secretary. 
(d) LOAN ELIGIBILITY.—After approval of the coun-
ty committee established under section 8 of the Soil Con-
servation and Domestic Allotment Act (16 U.S.C. 590h) 
for the county or other area in which the farming oper-
ation is located, the producers on a farm in a disaster 
county shall be eligible to receive an emergency loan under
subtitle C of the Consolidated Farm and Rural Develop-
ment Act (7 U.S.C. 1961 et seq.) regardless of whether 
the producers satisfy the requirements of the first proviso 
of section 321(a) of that Act (7 U.S.C. 1961(a)). 
SEC. 802. COMMODITY CREDIT CORPORATION. 
Except as otherwise provided in this Act— 
(1) the Secretary shall use the funds, facilities, 
and authorities of the Commodity Credit Corpora-
tion to carry out this Act; and 
(2) funds made available under this Act shall 
remain available until expended. 
SEC. 803. EMERGENCY DESIGNATION. 
The amounts provided under this Act or under 
amendments made by this Act to respond to the hurri-
canes of calendar year 2005 are designated as an emer-
gency requirement pursuant to section 402 of H. Con. 
Res. 95 (109th Congress). 
SEC. 804. REGULATIONS. 
(a) IN GENERAL.—The Secretary may promulgate 
such regulations as are necessary to implement this Act 
and the amendments made by this Act. 
(b) PROCEDURE.—The promulgation of the regula-
tions and administration of this Act and the amendments 
made by this Act shall be made without regard to—
(1) the notice and comment provisions of sec-
tion 553 of title 5, United States Code; 
(2) the Statement of Policy of the Secretary of 
Agriculture effective July 24, 1971 (36 Fed. Reg. 
13804), relating to notices of proposed rulemaking 
and public participation in rulemaking; and 
(3) chapter 35 of title 44, United States Code 
(commonly known as the ‘‘Paperwork Reduction 
Act’’). 
(c) CONGRESSIONAL REVIEW
OF AGENCY RULE-
MAKING.—In carrying out this section, the Secretary shall 
use the authority provided under section 808 of title 5, 
United States Code. 
Æ