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(ii) by striking ‘‘$250,000’’ and insert-
ing ‘‘$3,000,000’’. 
(B) REDUCTION
WHERE
CORRECTION
IN 
SPECIFIED PERIOD.— 
(i) CORRECTION
WITHIN 30 DAYS.— 
Section 6721(b)(1) of such Code is amend-
ed— 
(I) by striking ‘‘$15’’ and insert-
ing ‘‘$50’’, 
(II) by striking ‘‘$50’’ and insert-
ing ‘‘$250’’, and 
(III) by striking ‘‘$75,000’’ and 
inserting ‘‘$500,000’’. 
(ii) FAILURES CORRECTED ON OR BE-
FORE
AUGUST 1.—Section 6721(b)(2) of 
such Code is amended— 
(I) by striking ‘‘$30’’ and insert-
ing ‘‘$100’’, 
(II) by striking ‘‘$50’’ and insert-
ing ‘‘$250’’, and 
(III) by striking ‘‘$150,000’’ and 
inserting ‘‘$1,500,000’’. 
(C) LOWER LIMITATION FOR PERSONS WITH 
GROSS
RECEIPTS
OF
NOT
MORE
THAN 
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$5,000,000.—Section 6721(d)(1) of such Code is 
amended— 
(i) in subparagraph (A)— 
(I) by striking ‘‘$100,000’’ and 
inserting ‘‘$1,000,000’’, and 
(II) by striking ‘‘$250,000’’ and 
inserting ‘‘$3,000,000’’, 
(ii) in subparagraph (B)— 
(I) by striking ‘‘$25,000’’ and in-
serting ‘‘$175,000’’, and 
(II) by striking ‘‘$75,000’’ and in-
serting ‘‘$500,000’’, and 
(iii) in subparagraph (C)— 
(I) by striking ‘‘$50,000’’ and in-
serting ‘‘$500,000’’, and 
(II) by striking ‘‘$150,000’’ and 
inserting ‘‘$1,500,000’’. 
(D) PENALTY IN CASE OF INTENTIONAL DIS-
REGARD.—Section 6721(e) of such Code is 
amended— 
(i) by striking ‘‘$100’’ in paragraph 
(2) and inserting ‘‘$500’’, 
(ii) by striking ‘‘$250,000’’ in para-
graph (3)(A) and inserting ‘‘$3,000,000’’. 
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(2) FAILURE
TO
FURNISH
CORRECT
PAYEE 
STATEMENTS.— 
(A) IN GENERAL.—Section 6722(a) of the 
Internal Revenue Code of 1986 is amended— 
(i) by striking ‘‘$50’’ and inserting 
‘‘$250’’, and 
(ii) by striking ‘‘$100,000’’ and insert-
ing ‘‘$1,000,000’’. 
(B) PENALTY IN CASE OF INTENTIONAL DIS-
REGARD.—Section 6722(c) of such Code is 
amended— 
(i) by striking ‘‘$100’’ in paragraph 
(1) and inserting ‘‘$500’’, and 
(ii) by striking ‘‘$100,000’’ in para-
graph (2)(A) and inserting ‘‘$1,000,000’’. 
(3) FAILURE TO COMPLY WITH OTHER INFORMA-
TION REPORTING REQUIREMENTS.—Section 6723 of 
the Internal Revenue Code of 1986 is amended— 
(A) by striking ‘‘$50’’ and inserting 
‘‘$250’’, and 
(B) by striking ‘‘$100,000’’ and inserting 
‘‘$1,000,000’’. 
(4) EFFECTIVE DATE.—The amendments made 
by this section shall apply with respect to informa-
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tion returns required to be filed on or after January 
1, 2008. 
(e) REPEAL OF SUSPENSION OF CERTAIN PENALTIES 
AND INTEREST.— 
(1) IN GENERAL.—Section 6404 of the Internal 
Revenue Code of 1986 is amended by striking sub-
section (g). 
(2) EFFECTIVE DATE.— 
(A) IN GENERAL.—Except as provided in 
paragraph (2), the amendment made by this sec-
tion shall apply to notices provided by the Sec-
retary of the Treasury, or his delegate after the 
date which is 6 months after the date of the en-
actment of this Act. 
(B) 
EXCEPTION
FOR
CERTAIN
TAX-
PAYERS.—The amendment made by this section 
shall not apply to any taxpayer with respect to 
whom a suspension of any interest, penalty, ad-
dition to tax, or other amount is in effect on the 
date which is 6 months after the date of the en-
actment of this Act. 
(f) PARTICIPANTS
IN GOVERNMENT SECTION 457 
PLANS ALLOWED
TO TREAT ELECTIVE DEFERRALS
AS 
ROTH CONTRIBUTIONS.— 
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(1) IN GENERAL.—Section 402A(e)(1) of the In-
ternal Revenue Code of 1986 (defining applicable re-
tirement plan) is amended by striking ‘‘and’’ at the 
end of subparagraph (A), by striking the period at the 
end of subparagraph (B) and inserting ‘‘, and’’, and 
by adding at the end the following: 
‘‘(C) an eligible deferred compensation plan 
(as defined in section 457(b)) of an eligible em-
ployer described in section 457(e)(1)(A).’’. 
(2) ELECTIVE DEFERRALS.—Section 402A(e)(2) 
of the Internal Revenue Code of 1986 (defining elec-
tive deferral) is amended to read as follows: 
‘‘(2) ELECTIVE DEFERRAL.—The term ‘elective 
deferral’ means— 
‘‘(A) any elective deferral described in sub-
paragraph (A) or (C) of section 402(g)(3), and 
‘‘(B) any elective deferral of compensation 
by an individual under an eligible deferred com-
pensation plan (as defined in section 457(b)) of 
an 
eligible 
employer 
described 
in 
section 
457(e)(1)(A).’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to taxable years begin-
ning after December 31, 2007. 
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SEC. 2602. Disaster relief funds from Public Law 109– 
234, 120 Stat. 418, 461, (June 30, 2006), chapter 5, ‘‘Na-
tional Park Service—Historic Preservation Fund,’’ for nec-
essary expenses related to the consequences of Hurricane 
Katrina and other hurricanes of the 2005 season, may be 
used to reconstruct destroyed properties that at the time of 
destruction were listed in the National Register of Historic 
Places and are otherwise qualified to receive these funds: 
Provided, That the State Historic Preservation Officer cer-
tifies that, for the community where that destroyed property 
was located, that the property is iconic to or essential to 
illustrating that community’s historic identity, that no 
other property in that community with the same associative 
historic value has survived, and that sufficient historical 
documentation exists to ensure an accurate reproduction. 
CHAPTER 7 
DEPARTMENT OF HEALTH AND HUMAN 
SERVICES 
CENTERS FOR DISEASE CONTROL AND PREVENTION 
DISEASE CONTROL, RESEARCH AND TRAINING 
For an additional amount for ‘‘Department of Health 
and Human Services, Centers for Disease Control and Pre-
vention, Disease Control, Research and Training’’, to carry 
out section 501 of the Federal Mine Safety and Health Act 
of 1977 and section 6 of the Mine Improvement and New 
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Emergency Response Act of 2006, $13,000,000 for research 
to develop mine safety technology, including necessary re-
pairs and improvements to leased laboratories: Provided, 
That progress reports on technology development shall be 
submitted to the House and Senate Committees on Appro-
priations and the Committee on Health, Education, Labor 
and Pensions of the Senate and the Committee on Edu-
cation and Labor of the House of Representatives on a quar-
terly basis: Provided further, That the amount provided 
under this heading shall remain available until September 
30, 2008. 
ADMINISTRATION FOR CHILDREN AND FAMILIES 
LOW-INCOME HOME ENERGY ASSISTANCE 
For an additional amount for ‘‘Low-Income Home En-
ergy Assistance’’ under section 2604(a) through (d) of the 
Low-Income Home Energy Assistance Act of 1981 (42 
U.S.C. 8623(a) through (d)), $320,000,000. 
For an additional amount for ‘‘Low-Income Home En-
ergy Assistance’’ under section 2604(e) of the Low-Income 
Home Energy Assistance Act of 1981 (42 U.S.C. 8623(e)), 
$320,000,000. 
OFFICE OF THE SECRETARY 
PUBLIC HEALTH AND SOCIAL SERVICES EMERGENCY FUND 
(INCLUDING TRANSFER OF FUNDS) 
For an additional amount for ‘‘Public Health and So-
cial Services Emergency Fund’’ to prepare for and respond 
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