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SORTIA.—Paragraph (3) of section 41(b) is amended by
adding at the end the following new subparagraph:
‘‘(C) AMOUNTS
PAID
TO
CERTAIN
RE-
SEARCH CONSORTIA.—
‘‘(i) IN GENERAL.—Subparagraph (A)
shall be applied by substituting ‘75 per-
cent’ for ‘65 percent’ with respect to
amounts paid or incurred by the taxpayer
to a qualified research consortium for
qualified research.
‘‘(ii) QUALIFIED RESEARCH CONSOR-
TIUM.—The term ‘qualified research con-
sortium’ means any organization described
in subsection (e)(6)(B) if—
‘‘(I) at least 15 unrelated tax-
payers paid (during the calendar year
in which the taxable year of the tax-
payer begins) amounts to such organi-
zation for qualified research,
‘‘(II) no 3 persons paid during
such calendar year more than 50 per-
cent of the total amounts paid during
such calendar year for qualified re-
search, and
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‘‘(III) 
no 
person 
contributed
more than 20 percent of such total
amounts.
For purposes of subclause (I), all persons
treated as a single employer under sub-
section (a) or (b) of section 52 shall be
treated as related taxpayers.’’
(e) CONFORMING AMENDMENT.—Subparagraph (D)
of section 28(b)(1) is amended by striking ‘‘June 30,
1995’’ and inserting ‘‘December 31, 1997’’.
(f) EFFECTIVE DATE.—
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section
shall apply to taxable years ending after June 30,
1995.
(2) SUBSECTIONS (c) AND (d).—The amend-
ments made by subsections (c) and (d) shall apply
to taxable years beginning after June 30, 1995.
SEC. 13104. CONTRIBUTIONS OF STOCK TO PRIVATE FOUN-
DATIONS.
(a) IN GENERAL.—Subparagraph (D) of section
170(e)(5) is amended by striking ‘‘December 31, 1994’’
and inserting ‘‘December 31, 1997’’.
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(b) EFFECTIVE DATE.—The amendment made by
this section shall apply to contributions made after De-
cember 31, 1994.
SEC. 13105. CREDIT FOR CLINICAL TESTING EXPENSES.
(a) IN GENERAL.—Subsection (e) of section 28 is
amended by striking ‘‘December 31, 1994’’ and inserting
‘‘December 31, 1997’’.
(b) EFFECTIVE DATE.—The amendment made by
this section shall apply to taxable years ending after De-
cember 31, 1994.
PART II—PERMANENT EXTENSION OF FUTA EX-
EMPTION FOR ALIEN AGRICULTURAL WORK-
ERS
SEC. 13106. FUTA EXEMPTION FOR ALIEN AGRICULTURAL
WORKERS.
(a) IN GENERAL.—Subparagraph (B) of section
3306(c)(1) (defining employment) is amended by striking
‘‘before January 1, 1995,’’.
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply to services performed after De-
cember 31, 1994.
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PART III—COMMERCIAL AVIATION FUEL
SEC. 13111. DELAY OF SCHEDULED INCREASE IN TAX ON
FUEL USED IN COMMERCIAL AVIATION.
(a) 
2-YEAR
DELAY.—Sections 
4092(b)(2),
6421(f)(2)(B), and 6427(l)(4)(B) are each amended by
striking ‘‘September 30, 1995’’ and inserting ‘‘September
30, 1997’’.
(b) CONFORMING AMENDMENT.—Section 13245 of
the Omnibus Budget Reconciliation Act of 1993 is hereby
repealed.
(c) EFFECTIVE DATE.—
(1) IN GENERAL.—The amendments made by
this section shall take effect on September 30, 1995.
(2) CROSS REFERENCE.—
For refund of tax paid on commercial aviation
fuel before the date of the enactment of this Act, see
section 6427(l) of the Internal Revenue Code of 1986.
(d) FLOOR STOCKS TAX.—
(1) IMPOSITION OF TAX.—In the case of com-
mercial aviation fuel which is held by any person on
October 1, 1997, there is hereby imposed a floor
stocks tax equal to 4.3 cents per gallon.
(2) LIABILITY FOR TAX AND METHOD OF PAY-
MENT.—
(A) LIABILITY FOR TAX.—A person hold-
ing aviation fuel on October 1, 1997, to which
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the tax imposed by paragraph (1) applies shall
be liable for such tax.
(B) METHOD OF PAYMENT.—The tax im-
posed by paragraph (1) shall be paid in such
manner as the Secretary shall prescribe.
(C) TIME
FOR
PAYMENT.—The tax im-
posed by paragraph (1) shall be paid on or be-
fore April 30, 1998.
(3) DEFINITIONS.—For purposes of this sub-
section—
(A) HELD
BY
A
PERSON.—Aviation fuel
shall be considered as ‘‘held by a person’’ if
title thereto has passed to such person (whether
or not delivery to the person has been made).
(B) COMMERCIAL
AVIATION
FUEL.—The
term ‘‘commercial aviation fuel’’ means aviation
fuel (as defined in section 4093 of such Code)
which is held on October 1, 1997, for sale or
use in commercial aviation (as defined in sec-
tion 4092(b) of such Code).
(C) SECRETARY.—The term ‘‘Secretary’’
means the Secretary of the Treasury or his del-
egate.
(4) EXCEPTION FOR EXEMPT USES.—The tax
imposed by paragraph (1) shall not apply to aviation
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(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 sub-
section (a) of section 1563 of such
Code; except that for such purposes
the phrase ‘‘more than 50 percent’’
shall be substituted for the phrase ‘‘at
least 80 percent’’ each place it ap-
pears in such subsection.
(ii) 
NONINCORPORATED
PERSONS
UNDER COMMON CONTROL.—Under regula-
tions prescribed by the Secretary, prin-
ciples similar to the principles of clause (i)
shall apply to a group of persons under
common control where 1 or more of such
persons is not a corporation.
(6) OTHER LAWS APPLICABLE.—All provisions
of law, including penalties, applicable with respect to
the taxes imposed by section 4091 of such Code
shall, insofar as applicable and not inconsistent with
the provisions of this subsection, apply with respect
to the floor stock taxes imposed by paragraph (1) to
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the same extent as if such taxes were imposed by
such section 4091.
(f) STUDY.—The Secretary of the Treasury or his
delegate shall, in consultation with the Secretary of Trans-
portation, conduct a study of the Federal excise tax bur-
dens on each of the various modes of transportation and
the benefits provided to each such mode from revenues
derived from such excise taxes. The results of such study
shall be submitted not later than June 30, 1996, to the
Committee on Ways and Means of the House of Rep-
resentatives and the Committee on Finance of the Senate.
PART IV—EXTENSION OF AIRPORT AND AIRWAY
TRUST FUND EXCISE TAXES
SEC. 13116. EXTENSION OF AIRPORT AND AIRWAY TRUST
FUND EXCISE TAXES.
(a) FUEL TAX.—
(1) Subparagraph (A) of section 4091(b)(3) is
amended by striking ‘‘January 1, 1996’’ and insert-
ing ‘‘October 1, 1996’’.
(2) Paragraph (2) of section 4081(d), as
amended by section 14721 of this Act, is amended
by striking ‘‘January 1, 1996’’ and inserting ‘‘Octo-
ber 1, 1996’’.
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(b) TICKET TAXES.—Sections 4261(g) and 4271(d)
are each amended by striking ‘‘January 1, 1996’’ and in-
serting ‘‘October 1, 1996’’.
(c) TRANSFER
TO AIRPORT
AND AIRWAY TRUST
FUND.—
(1) Subsection (b) of section 9502 is amended
by striking ‘‘January 1, 1996’’ each place it appears
and inserting ‘‘October 1, 1996’’.
(2) Paragraph (3) of section 9502(f) is amend-
ed by striking ‘‘December 31, 1995’’ and inserting
‘‘September 30, 1996’’.
Subtitle B—Medical Savings
Accounts
SEC. 13201. MEDICAL SAVINGS ACCOUNTS.
(a) IN GENERAL.—Part VII of subchapter B of chap-
ter 1 (relating to additional itemized deductions for indi-
viduals) is amended by redesignating section 220 as sec-
tion 221 and by inserting after section 219 the following
new section:
‘‘SEC. 220. MEDICAL SAVINGS ACCOUNTS.
‘‘(a) DEDUCTION ALLOWED.—In the case of an indi-
vidual who is an eligible individual for any month during
the taxable year, there shall be allowed as a deduction for
the taxable year an amount equal to the aggregate amount
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paid in cash during such taxable year by such individual
to a medical savings account of such individual.
‘‘(b) LIMITATIONS.—
‘‘(1) IN GENERAL.—Except as otherwise pro-
vided in this subsection, the amount allowable as a
deduction under subsection (a) to an individual for
the taxable year shall not exceed the lesser of—
‘‘(A) $2,500, or
‘‘(B) the deductible under the catastrophic
health plan covering such individual.
If the catastrophic health plan covering such individ-
ual provides coverage for any other eligible individ-
ual who is the spouse or any dependent (as defined
in section 152) of the taxpayer, subparagraph (A)
shall be applied by substituting ‘$5,000’ for
‘$2,500’. The preceding sentence shall not apply if
the spouse or any dependent (as so defined) of such
individual is covered under any other catastrophic
health plan.
‘‘(2) SPECIAL
RULE
FOR
MARRIED
INDIVID-
UALS.—
‘‘(A) IN GENERAL.—This subsection shall
be applied separately for each married individ-
ual.
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‘‘(B) SPECIAL RULE.—If individuals who
are married to each other are covered under the
same 
catastrophic 
health 
plan, 
then 
the
amounts applicable under subparagraphs (A)
and (B) of paragraph (1) shall be divided equal-
ly between them unless they agree on a dif-
ferent division.
‘‘(3) COORDINATION WITH EXCLUSION FOR EM-
PLOYER CONTRIBUTIONS.—No deduction shall be al-
lowed under this section for any amount paid for
any taxable year to a medical savings account of an
individual if—
‘‘(A) any amount is paid to any medical
savings account of such individual which is ex-
cludable from gross income under section
106(b) for such year, or
‘‘(B) in a case described in paragraph (2),
any amount is paid to any medical savings ac-
count of either spouse which is so excludable for
such year.
‘‘(4) PRORATION OF LIMITATION.—
‘‘(A) IN GENERAL.—The limitation under
paragraph (1) shall be the sum of the monthly
limitations for months during the taxable year
that the individual is an eligible individual if—
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‘‘(i) such individual is not an eligible
individual for all months of the taxable
year,
‘‘(ii) the deductible under the cata-
strophic health plan covering such individ-
ual is not the same throughout such tax-
able year, or
‘‘(iii) such limitation is determined
using the next to the last sentence of para-
graph (1) for some but not all months dur-
ing such taxable year.
‘‘(B) MONTHLY LIMITATION.—The month-
ly limitation for any month shall be an amount
equal to 1⁄12 of the limitation which would (but
for this paragraph and paragraph (3)) be deter-
mined under paragraph (1) if the facts and cir-
cumstances as of the first day of such month
that such individual is covered under a cata-
strophic health plan were true for the entire
taxable year.
‘‘(5) DENIAL
OF
DEDUCTION
TO
DEPEND-
ENTS.—No deduction shall be allowed under this
section to any individual with respect to whom a de-
duction under section 151 is allowable to another
taxpayer for a taxable year beginning in the cal-