U.S.C. 1185a(f)) is amended by striking ‘‘2006’’ and in-
serting ‘‘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. 216. CORPORATE DONATIONS OF SCIENTIFIC PROP-
ERTY USED FOR RESEARCH AND OF COM-
PUTER 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 AL-
LOWED FOR SCIENTIFIC PROPERTY USED FOR RESEARCH 
AND
FOR COMPUTER TECHNOLOGY
AND EQUIPMENT 
USED FOR EDUCATIONAL PURPOSES.— 
(1) SCIENTIFIC
PROPERTY
USED
FOR
RE-
SEARCH.— 
(A) IN GENERAL.—Clause (ii) of section 
170(e)(4)(B) (defining qualified research con-
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tributions) is amended by inserting ‘‘or assem-
bled’’ after ‘‘constructed’’. 
(B) CONFORMING
AMENDMENT.—Clause 
(iii) of section 170(e)(4)(B) is amended by in-
serting ‘‘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 as-
sembled’’ after ‘‘constructed’’ and ‘‘or assem-
bling’’ after ‘‘construction’’. 
(B) CONFORMING AMENDMENT.—Subpara-
graph (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 begin-
ning after December 31, 2005. 
SEC. 217. AVAILABILITY OF MEDICAL SAVINGS ACCOUNTS. 
(a) IN GENERAL.—Paragraphs (2) and (3)(B) of sec-
tion 220(i) are each amended by striking ‘‘2005’’ each 
place it appears in the text and headings and inserting 
‘‘2007’’. 
(b) CONFORMING AMENDMENTS.— 
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(1) Paragraph (2) of section 220(j) is amend-
ed— 
(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’’. 
(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, 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 shall be treated as timely if 
made before the close of the 120-day period begin-
ning on the date of the enactment of this Act. If the 
determination under the preceding sentence is that 
2005 is a cut-off 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. 
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