(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 the 45th day after the tax restoration date. 
(3) DEFINITIONS.—For purposes of this sub-
section— 
(A) TAX RESTORATION DATE.—The term 
‘‘tax restoration date’’ means the first day after 
the suspension period (as defined in section 
4081(f) of the Internal Revenue Code of 1986). 
(B) HIGHWAY
MOTOR
FUEL.—The term 
‘‘highway motor fuel’’ has the meaning given to 
such term by section 4081(f) of such Code. 
(C) HELD
BY
A
PERSON.—A highway 
motor fuel shall be considered as held by a per-
son if title thereto has passed to such person 
(whether or not delivery to the person has been 
made). 
(D) SECRETARY.—The term ‘‘Secretary’’ 
means the Secretary of the Treasury or the 
Secretary’s delegate. 
(4) EXCEPTION FOR EXEMPT USES.—The tax 
imposed by paragraph (1) shall not apply to any 
VerDate Mar 15 2010 
06:20 Mar 16, 2011
Jkt 099200
PO 00000
Frm 00012
Fmt 6652
Sfmt 6201
E:\BILLS\H1102.IH
H1102
jbell on DSKDVH8Z91PROD with BILLS
highway motor fuel held by any person exclusively 
for any use to the extent a credit or refund of the 
tax is allowable for such use. 
(5) EXCEPTION
FOR
CERTAIN
AMOUNTS
OF 
FUEL.— 
(A) IN
GENERAL.—No tax shall be im-
posed by paragraph (1) on any highway motor 
fuel held on the tax restoration date by any per-
son if the aggregate amount of such highway 
motor fuel held by such person on such date 
does not exceed 2,000 gallons. The preceding 
sentence shall apply only if such person submits 
to the Secretary (at the time and in the manner 
required by the Secretary) such information as 
the Secretary shall require for purposes of this 
subparagraph. 
(B) EXEMPT FUEL.—For purposes of sub-
paragraph (A), there shall not be taken into ac-
count any highway motor fuel held by any per-
son which is exempt from the tax imposed by 
paragraph (1) by reason of paragraph (4). 
(C) CONTROLLED GROUPS.—For purposes 
of this subsection— 
(i) CORPORATIONS.— 
VerDate Mar 15 2010 
06:20 Mar 16, 2011
Jkt 099200
PO 00000
Frm 00013
Fmt 6652
Sfmt 6201
E:\BILLS\H1102.IH
H1102
jbell on DSKDVH8Z91PROD with BILLS
(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 subpara-
graph (A) shall apply to a group of per-
sons under common control if 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 4081 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 
VerDate Mar 15 2010 
06:20 Mar 16, 2011
Jkt 099200
PO 00000
Frm 00014
Fmt 6652
Sfmt 6201
E:\BILLS\H1102.IH
H1102
jbell on DSKDVH8Z91PROD with BILLS
the same extent as if such taxes were imposed by 
such section. 
SEC. 7. INCREASE IN MILEAGE REIMBURSEMENT RATES. 
(a) BUSINESS.—For purposes of the Internal Rev-
enue Code of 1986, after the date of the enactment of 
this Act, the optional standard mileage rates to be used 
for computing the deductible costs of operating an auto-
mobile for business purposes shall be not less than 70 
cents per mile. 
(b) MEDICAL, MOVING, AND CHARITABLE CON-
TRIBUTION RATES.—For any day during the period under 
which highway motor fuel taxes are suspended under sec-
tion 4081(f) of the Internal Revenue Code of 1986— 
(1) the optional standard mileage rates to be 
used for computing the deductible costs of operating 
an automobile for medical, moving, and charitable 
purposes shall be the same rate which is in effect for 
such day for business purposes, and 
(2) the rate under section 170(i) shall not 
apply. 
SEC. 8. TERMINATION OF APPLICATION OF TITLE IV OF 
THE TRADE ACT OF 1974 TO THE RUSSIAN 
FEDERATION AND KAZAKHSTAN. 
(a) PRESIDENTIAL DETERMINATIONS AND EXTEN-
SIONS OF NONDISCRIMINATORY TREATMENT.—Notwith-
VerDate Mar 15 2010 
06:20 Mar 16, 2011
Jkt 099200
PO 00000
Frm 00015
Fmt 6652
Sfmt 6201
E:\BILLS\H1102.IH
H1102
jbell on DSKDVH8Z91PROD with BILLS
standing any provision of title IV of the Trade Act of 1974 
(19 U.S.C. 2431 et seq.), the President may— 
(1) determine that such title should no longer 
apply 
to 
both 
the 
Russian 
Federation 
and 
Kazakhstan; and 
(2) after making a determination under para-
graph (1) with respect to the Russian Federation 
and Kazakhstan, proclaim the extension of non-
discriminatory treatment (normal trade relations 
treatment) to the products of those countries. 
(b) TERMINATION OF APPLICATION OF TITLE IV.— 
On and after the effective date of the extension under sub-
section (a)(2) of nondiscriminatory treatment to the prod-
ucts of the Russian Federation and Kazakhstan, title IV 
of the Trade Act of 1974 shall cease to apply to those 
countries. 
Æ 
VerDate Mar 15 2010 
06:20 Mar 16, 2011
Jkt 099200
PO 00000
Frm 00016
Fmt 6652
Sfmt 6301
E:\BILLS\H1102.IH
H1102
jbell on DSKDVH8Z91PROD with BILLS