184
such standard or requirement would be applied to
any other person.
‘‘(G)(i) The Administrator may issue an order
under section 106 of this Act to any department,
agency, or instrumentality of the executive, legisla-
tive, or judicial branch of the United States. The
Administrator shall initiate an administrative en-
forcement action against such a department, agency,
or instrumentality in the same manner and under
the same circumstances as action would be initiated
against any other person.
‘‘(ii) No administrative order issued to such de-
partment, agency, or instrumentality shall become
final until such department, agency, or instrumen-
tality has had the opportunity to confer with the Ad-
ministrator.
‘‘(iii) Unless a State law in effect on the date
of enactment of the Children’s Protection and Com-
munity Cleanup Act of 1999, or a State Constitu-
tion, requires the funds to be used in a different
manner, all funds collected by a State from the Fed-
eral Government from penalties and fines imposed
for violation of any substantive or procedural re-
quirement referred to in subsection (a) of this sec-
tion shall be used by the State only for projects de-
185
signed to improve or protect the environment or to
defray the costs of environmental protection or en-
forcement.
‘‘(I) Each such department, agency, and instru-
mentality shall have the right to contribution protec-
tion set forth in section 113, when such department,
agency, or instrumentality resolves its liability under
this Act.’’.
(3) By striking paragraph (4) of subsection (a).
(4) By inserting ‘‘(other than the indemnifica-
tion requirements of section 119)’’ after ‘‘responsi-
bility’’ in subsection (a)(3).
(5) By inserting at the end of subsection (e) the
following new paragraph:
‘‘(7) NOTIFICATION
OF
AND
CONCURRENCE
FROM THE ADMINISTRATOR OR STATE.—(A) Before
the commencement of any nonemergency removal ac-
tion by a department, agency, or instrumentality of
the United States, such department, agency, or in-
strumentality shall—
‘‘(i) notify the Administrator and the State
of the planned removal action; and
‘‘(ii) in the case of facilities which are list-
ed or proposed for listing on the National Pri-
orities List, obtain concurrence in the planned
186
removal action from the Administrator, and in
the case of facilities which are not listed or pro-
posed for listing on the National Priorities List,
obtain concurrence in the planned removal ac-
tion from the State.
The lack of concurrence under this subparagraph
shall not delay the commencement of the remedial
investigation and feasibility study in accordance with
the time requirements of this section.
‘‘(B) As soon as possible after any emergency
removal action is initiated by a department, agency,
or instrumentality of the United States, but in no
case more than 24 hours after such action is initi-
ated, the department, agency, or instrumentality
shall notify the Administrator and the State of the
removal action.
‘‘(C) The requirements of this paragraph shall
not affect, alter, or supplant, directly or indirectly,
the applicability of any State law to the removal ac-
tion concerned.’’.
(6) In subsection (h)(3)(C)(i)—
(A) by redesignating subclauses (III) and
(IV) as subclauses (IV) and (V), respectively;
and
187
(B) by inserting after subclause (II) the
following:
‘‘(III) the Federal agency re-
questing deferral has entered into,
with the appropriate regulatory agen-
cy, an enforceable agreement that
contains—
‘‘(aa) an enforceable cleanup
plan which may be modified for
good cause as provided in the
agreement and which can be a
record of decision, a State- or
EPA-approved closure plan or
corrective action decision, or any
other 
similar 
document 
con-
taining remedial alternative anal-
yses, projections for long-term
operations and maintenance, cost
estimates, and enforceable sched-
ules with milestones for inter-
mediate and final completion of
cleanup; and
‘‘(bb) identification of any
institutional controls to be relied
upon during and after the period
188
of deferral/response actions, des-
ignation of the party bearing re-
sponsibility to monitor effective-
ness of controls, and descriptions
of the enforcement mechanisms
and remedies for any breach of
such controls;’’.
(7) By adding at the end of subsection
(h)(3)(C) the following new clause:
‘‘(v) If either the provision requiring
concurrence of the Governor for Federal
facilities listed on the National Priorities
List in clause (i), or the provision requir-
ing a finding of suitability for transfer by
the Governor for Federal facilities not list-
ed on the National Priorities List in clause
(i), is found by a court of competent juris-
diction to be unconstitutional, the remain-
ing provisions of this subparagraph shall
be deemed invalid.’’.
(8) In subsection (h)(3)(C)(ii)—
(A) by redesignating subclause (III) as
subclause (IX) and in that subclause by strik-
ing ‘‘and’’ at the end;
189
(B) by redesignating subclause (IV) as
subclause (X) and in that subclause—
(i) by striking ‘‘adequately addresses’’
and inserting ‘‘, if approved, would result
in sufficient funding to comply fully with
all’’; and
(ii) by striking ‘‘action, subject to con-
gressional authorizations and appropria-
tions.’’ and inserting ‘‘action; and’’;
(C) by inserting after subclause (II) the
following:
‘‘(III) provide that all restrictions
on the use of the property shall apply
to, and be binding upon, any trans-
feree or assignee of the contract, shall
run with the land, that both parties
intend that such restrictions shall run
with the land and be enforceable
against future transferees, successors,
and assigns, and that the United
States and the State in which the
property is located are third-party
beneficiaries for the purposes of en-
forcing the land use restrictions until
such time as the restrictions are de-
190
termined by the appropriate regu-
latory agency to no longer be nec-
essary to protect human health and
the environment;
‘‘(IV) provide for access by the
United States and the State in which
the property is located, to perform
oversight or any cleanup activities re-
quired by the transfer agreement or
by this subsection;
‘‘(V) provide a clear statement of
the scope of the parties’ respective du-
ties to indemnify each other, if any;
‘‘(VI) provide a clear delineation
of cleanup responsibilities, and finan-
cial commitments regarding cleanup
obligations, of the transferring agency
and the transferee, including oper-
ations and maintenance;
‘‘(VII) provide a clear delineation
of the parties’ respective cleanup re-
sponsibilities in the event new infor-
mation is discovered subsequent to
transfer, such as previously unknown
contamination or risk information;
191
‘‘(VIII) provide a clear statement
of the responsibilities of the respective
parties to perform additional cleanup
should actual land use change from
the use reasonably anticipated at the
time the remedy is selected, or should
actual exposures be greater than rep-
resented in the risk assessment;’’; and
(D) by adding at the end the following:
‘‘(XI) provide that if the trans-
feree is to perform the cleanup, the
following additional safeguards will be
required:
‘‘(aa) The transferee shall
provide adequate financial assur-
ances to cover the costs of the
proposed response action.
‘‘(bb) The transferee shall
provide proof of technical and
managerial capability to imple-
ment the selected remedy.’’.
(9) By amending clause (iv) of subsection
(h)(3)(C) to read as follows:
‘‘(iv) FEDERAL
RESPONSIBILITY.—A
deferral under this subparagraph shall not
192
diminish the obligations and liability of a
Federal agency under any State or Federal
law, including obligations and liabilities
under section 106, section 107, and this
section.’’.
SEC. 802. ADJOINING STATES.
Section 121(f) of the Comprehensive Environmental
Response, Compensation, and Liability Act of 1980 (42
U.S.C. 9621(f)) is amended by adding at the end the fol-
lowing new paragraph:
‘‘(4) The President shall provide to any State within
a 50-mile radius of a remedial action at a Federal facility
a reasonable opportunity to review and comment on each
of the following:
‘‘(A) The remedial investigation and feasibility
study and all data and technical documents leading
to its issuance.
‘‘(B) The planned remedial action identified in
the remedial investigation and feasibility study.
‘‘(C) The engineering design following selection
of the final remedial action.
‘‘(D) Other technical data and reports relating
to implementation of the remedy.
193
‘‘(E) Any proposed finding or decision by the
President to exercise the authority of subsection
(d)(4).’’.
SEC. 803. ENFORCEABILITY OF FEDERAL COMPLIANCE
AGREEMENTS.
Section 120(e) of the Comprehensive Environmental
Response, Compensation, and Liability Act of 1980 (42
U.S.C. 9620), as amended by this Act, is further amended
by adding the following at the end:
‘‘(8) STATE REQUIREMENTS.—Notwithstanding
any other provision of this Act, an interagency
agreement under this section shall not impair or di-
minish the authority of a State or any other person
to enforce compliance with requirements of State or
Federal law, unless those requirements have been—
‘‘(A) specifically addressed in the agree-
ment; or
‘‘(B) waived;
(without objection) after notice to the State on or
before the date on which the response action is se-
lected.’’.
TITLE IX—LIABILITY
SEC. 901. LIABILITY EXEMPTIONS.
(a) LIABILITY EXEMPTIONS.—Section 107 of the
Comprehensive Environmental Response, Compensation,
194
and Liability Act of 1980 (42 U.S.C. 9607), as amended
by title VI, is further amended by adding at the end the
following:
‘‘(s) LIABILITY EXEMPTIONS.—
‘‘(1) DE MICROMIS EXEMPTION.—(A) Notwith-
standing paragraphs (1) through (4) of subsection
(a), a person shall not be liable to the United States
or any other person (including liability for contribu-
tion) under this Act for any response costs incurred
with respect to a facility if—
‘‘(i) liability is based solely on paragraph
(3) or (4) of subsection (a);
‘‘(ii) the person can demonstrate that the
total of materials containing a hazardous sub-
stance that the person arranged for disposal or
treatment of, arranged with a transporter for
transport for disposal or treatment, of, or ac-
cepted for transport for disposal or treatment,
at the facility, was less than 55 gallons of liquid
materials or less than 100 pounds of solid ma-
terials; and
‘‘(iii) the acts upon which liability is based
took place wholly before July 1, 1997.
‘‘(B) Subparagraph (A) shall not apply in a
case in which the President, in the President’s sole
195
discretion, determines that the material containing
hazardous substances referred to in subparagraph
(A) contributed significantly or could contribute sig-
nificantly, either individually or in the aggregate, to
the cost of the response action with respect to the
facility.
‘‘(2) SMALL PARTY EXEMPTION.—(A) Notwith-
standing paragraphs (1) through (4) of subsection
(a), a person who does not impede the performance
of a response action or natural resource restoration
at a facility shall not be liable to the extent liability
at such facility is based solely on paragraph (3) or
(4) of this subsection, and the person arranged for
disposal, treatment, or transport for disposal or
treatment, or accepted for transport for disposal or
treatment, of only municipal solid waste or sewage
sludge owned or possessed by such person, and the
person is—
‘‘(i) the owner, operator, or lessee of resi-
dential property from which all of the municipal
solid waste attributable to such person was gen-
erated;
‘‘(ii) a small business; or
‘‘(iii) a small non-profit organization.
196
‘‘(B) This paragraph shall have no effect on the
liability of any other person.’’.
(b) REMOVAL OF PETROLEUM EXEMPTION.—Section
101(14) of such Act (42 U.S.C. 9601(14)) is amended by
striking the sentence starting with ‘‘The term does not
include petroleum’’.
(c) INCREASED LIABILITY FOR WILLFUL AND IN-
TENTIONAL RELEASES.—Section 107(c) of such Act (42
U.S.C. 9607(c)) is amended by adding at the end the fol-
lowing new paragraph:
‘‘(4) In the case of a person who is liable for a release
or threat of release of a hazardous substance, if the release
or threat of release was willful and intentional, the person
may be liable to the United States for punitive damages
in an amount at least equal to, and not more than two
times, the amount of any costs incurred by the Fund as
a result of such release or threat of release.’’.
(d) SMALL BUSINESS DEFINED.—Section 101 of
such Act (42 U.S.C. 9601), as amended by this Act, is
further amended by adding at the end the following new
paragraphs:
‘‘(41) SMALL BUSINESS.—(A) The term ‘small
business’ refers to any business entity that—
‘‘(i) including its parents, subsidiaries, and
other affiliates, during the tax year of the entity
197
preceding the date of transmittal of notification
that the entity is a potentially responsible party
under this Act, employs no more than 100 indi-
viduals; and
‘‘(ii) is a ‘small business concern’ as de-
fined under the Small Business Act (15 U.S.C.
631 et seq.).
‘‘(B) For purposes of subparagraph (A), the
term ‘affiliate’ has the meaning of that term pro-
vided in the definition of ‘small business concern’ in
regulations promulgated by the Small Business Ad-
ministration in accordance with the Small Business
Act (15 U.S.C. 631 et seq.).
‘‘(42) SMALL NONPROFIT ORGANIZATION.—The
term ‘small nonprofit organization’ refers to any
chapter, office, or department of a nonprofit organi-
zation employing fewer than 100 individuals at the
location from which all of the municipal solid waste
attributable to such organization with respect to the
facility was generated.’’.
TITLE X—FUNDING
SEC. 1001. AUTHORIZATION OF APPROPRIATIONS.
Section 111(a) of the Comprehensive Environmental
Response, Compensation, and Liability Act of 1980 (42
U.S.C. 9611(a)) is amended by striking ‘‘$8,500,000,000
198
for the 5-year period beginning on the date of enactment
of the Superfund Amendments and Reauthorization Act
of 1986, and not more than $5,100,000,000 for the period
commencing October 1, 1991, and ending September 30,
1994’’ and inserting ‘‘$9,600,000,000 for the period com-
mencing October 1, 2000, and ending September 30,
2005’’.
SEC. 1002. AGENCY FOR TOXIC SUBSTANCES AND DISEASE
REGISTRY.
Section 111(m) (relating to ATSDR) of such Act is
amended to read as follows:
‘‘(m) AGENCY FOR TOXIC SUBSTANCES AND DIS-
EASE REGISTRY.—There shall be directly available to the
Agency for Toxic Substances and Disease Registry, to be
used for the purpose of carrying out activities described
in subsection (c)(4) of this section and section 104(i) of
this Act, not less than $150,000,000 per fiscal year for
each of fiscal years 2001, 2002, 2003, 2004, and 2005,
of which $50,000,000 per fiscal year shall be available for
the purposes of section 104(i)(15)(C). Any funds so made
available which are not obligated by the end of the fiscal
year in which made available shall be turned back to the
Fund.’’.
199
SEC. 1003. LIMITATIONS ON RESEARCH, DEVELOPMENT,
AND DEMONSTRATION PROGRAM.
Section 111(n) of such Act is amended to read as
follows:
‘‘(n) LIMITATIONS ON RESEARCH, DEVELOPMENT,
AND DEMONSTRATION PROGRAM.—
‘‘(1) SECTION
311(a).—From the amounts
available in the Fund, not more than the following
amounts may be used for the purposes of section
311(a) of this Act (relating to hazardous substance
research, demonstration, and training activities):
‘‘(A) For fiscal year 2001, $40,000,000.
‘‘(B) For fiscal year 2002, $50,000,000.
‘‘(C) For fiscal year 2003, $55,000,000.
‘‘(D) For fiscal year 2004, $55,000,000.
‘‘(E) For fiscal year 2005, $55,000,000.
No more than 10 percent of such amounts shall be
used for training under section 311(a) of this Act
for any fiscal year.
‘‘(2) SECTION 311(d).—For each of the fiscal
years 2001, 2002, 2003, 2004, and 2005, not more
than $5,000,000 of the amounts available in the
Fund may be used for the purposes of section
311(d) of this Act (relating to university hazardous
substance research centers).’’.
200
SEC. 1004. AUTHORIZATION OF APPROPRIATIONS FROM
GENERAL REVENUES.
(a) AUTHORIZATION.—Section 111(p)(1) of such Act
is amended to read as follows:
‘‘(1) IN GENERAL.—The following sums are au-
thorized to be appropriated, out of any money in the
Treasury not otherwise appropriated, to the Haz-
ardous Substance Superfund:
‘‘(A) For fiscal year 2001, $250,000,000.
‘‘(B) For fiscal year 2002, $250,000,000.
‘‘(C) For fiscal year 2003, $250,000,000.
‘‘(D) For fiscal year 2004, $250,000,000.
‘‘(E) For fiscal year 2005, $250,000,000.
In addition, there is authorized to be appropriated to
the Hazardous Substance Superfund for each fiscal
year an amount equal to so much of the aggregate
amount authorized to be appropriated under this
subsection as has not been appropriated before the
beginning of the fiscal year involved.’’.
(b) REPEAL OF DUPLICATIVE AUTHORIZATION.—(1)
Subsection (b) of section 517 of the Superfund Amend-
ments and Reauthorization Act (26 U.S.C. 9507 note) is
hereby repealed.
(2) Section 9507(a)(2) of the Internal Revenue Code
of 1986 is amended by striking ‘‘section 517(b) of the
Superfund Revenue Act of 1986’’ and inserting in lieu
201
thereof ‘‘section 111(p) of the Comprehensive Environ-
mental Response, Compensation, and Liability Act of
1980 (42 U.S.C. 9611(p))’’.
SEC. 1005. ADDITIONAL LIMITATIONS.
Section 111 of the Comprehensive Environmental Re-
sponse, Compensation, and Liability Act of 1980 (42
U.S.C. 9611) is amended by adding after subsection (p)
the following new subsection:
‘‘(q) INFORMATION OFFICES.—For each of the fiscal
years 2001, 2002, 2003, 2004, and 2005, not more than
$50,000,000 of the amounts available in the Fund may
be used for the purposes of section 117(c) of this Act (re-
lating to Community Information and Access Offices).’’.
SEC. 1006. WORKER TRAINING AND EDUCATION GRANTS.
Section 111(c)(12) of the Comprehensive Environ-
mental Response, Compensation, and Liability Act of
1980 (42 U.S.C. 9611(c)(12)) is amended—
(1) by inserting ‘‘and section 117(l) of this
Act’’ after ‘‘of 1986’’;
(2) by striking ‘‘$10,000,000’’ and inserting
‘‘$15,000,000’’; and
(3) by striking ‘‘and 1994’’ and inserting ‘‘,
1994, 1998, 1999, 2000, 2001, 2002, 2003, 2004,
and 2005’’.
202
SEC. 1007. EXTENSION OF HAZARDOUS SUBSTANCE SUPER-
FUND.
(a) EXTENSION OF TAXES.—
(1) Paragraph (1) of section 59A(e) of the In-
ternal Revenue Code of 1986 is amended to read as
follows:
‘‘(1) IN GENERAL.—The tax imposed by this
section shall apply to taxable years beginning after
December 31, 2000, and before January 1, 2006.’’
(2) Paragraph (1) of section 4611(e) of such
Code is amended to read as follows:
‘‘(1) IN GENERAL.—Except as provided in para-
graph (2), the Hazardous Substance Superfund fi-
nancing rate under this section shall apply after De-
cember 31, 2000, and before January 1, 2006.’’
(3) Paragraph (2) of section 4611(e) of such
Code is amended—
(A) by striking ‘‘1993’’ and inserting
‘‘2003’’,
(B) by striking ‘‘1994’’ each place it ap-
pears and inserting ‘‘2004’’, and
(C) by striking ‘‘1995’’ each place it ap-
pears and inserting ‘‘2005’’.
(4)(A) Subsection (e) of section 4611 of such
Code is amended by striking paragraph (3).
203
(B) Paragraph (2) of section 59(e) of such
Code is amended to read as follows:
‘‘(2) EARLIER TERMINATION.—The tax imposed
by this section shall not apply to taxable years be-
ginning during a calendar year during which no tax
is imposed under section 4611(a) by reason of para-
graph (2) of section 4611(e).’’
(b) EXTENSION
OF REPAYMENT DEADLINE
FOR
SUPERFUND BORROWING.—Subparagraph (B) of section
9507(d)(3) of such Code is amended by striking ‘‘Decem-
ber 31, 1995’’ and inserting ‘‘December 31, 2005’’.
(c) TRUST FUND PURPOSES.—Paragraph (1) of sec-
tion 9507(c) of such Code is amended by striking subpara-
graphs (A) and (B) and inserting the following new sub-
paragraphs:
‘‘(A) to carry out the purposes of sub-
sections (b), (c), and (d) of section 111 of
CERCLA; or
‘‘(B) hereafter authorized by a law which
does not authorize the expenditure out of the
Superfund for a general purpose not covered by
subparagraph (A).’’
(d) INCLUSION OF CERTAIN PUNITIVE DAMAGES IN
SUPERFUND.—Section 9507(b)(5) of such Code is amend-
ed by inserting ‘‘and section 107(c)(4)’’ after ‘‘107(c)(3)’’.
204
(e) COORDINATION WITH OTHER PROVISIONS.—
Paragraph (2) of section 9507(e) of such Code is amended
by striking ‘‘CERCLA’’ and all that follows through
‘‘Acts)’’ and inserting ‘‘CERCLA, the Superfund Amend-
ments and Reauthorization Act of 1986, and the Chil-
dren’s Protection and Community Cleanup Act of 1999
(or in any amendment made by any of such Acts)’’.
TITLE XI—MISCELLANEOUS
SEC. 1101. PENALTIES.
(a) DOUBLING OF PENALTIES AND INFLATION AD-
JUSTMENT.—Section 109 of the Comprehensive Environ-
mental Response, Compensation, and Liability Act of
1980 (42 U.S.C. 9609) is amended—
(1) in subsections (a), (b), and (c), by striking
‘‘$25,000’’ and inserting ‘‘$50,000 (based on fiscal
year 1999 constant dollars)’’; and
(2) in subsections (b) and (c), by striking
‘‘$75,000’’ and inserting ‘‘$150,000 (based on fiscal
year 1999 constant dollars)’’.
(b) PENALTIES FOR CERTAIN ADDITIONAL VIOLA-
TIONS.—Section 109 of such Act is further amended—
(1) in subsection (a)(1), by adding at the end
the following new subparagraphs:
‘‘(F) A violation of the requirements of
section 110 (relating to employee protection).
205
‘‘(G) A violation of any restriction, limita-
tion, or control imposed under an institutional
control instrument in use at a facility.’’; and
(2) in subsections (b) and (c), by inserting after
paragraph (5) the following new paragraphs:
‘‘(6) A violation of the requirements of section
110 (relating to employee protection).
‘‘(7) A violation of any restriction, limitation, or
control imposed under an institutional control in-
strument in use at a facility.’’.
SEC. 1102. EMPLOYEE PROTECTION.
Section 110(b) of the Comprehensive Environmental
Response, Compensation, and Liability Act of 1980 (42
U.S.C. 9610(b)) is amended—
(1) in the first sentence, by striking ‘‘thirty
days’’ and inserting ‘‘6 months’’;
(2) in the third sentence, by striking ‘‘such in-
vestigation to be made as he deems appropriate.’’
and inserting ‘‘an investigation to be made.’’; and
(3) in the sentence beginning with ‘‘If he finds
that such violation did occur’’—
(A) by inserting ‘‘(1)’’ before ‘‘to take such
affirmative’’; and
(B) by inserting before the period at the
end the following: ‘‘, and (2) to pay such civil
206
penalty under section 109 as the Secretary
deems appropriate’’.
SEC. 1103. RADIOACTIVELY CONTAMINATED SITES.
(a) PROTECTIVENESS OF CLEANUP STANDARDS.—
Section 121(b) of the Comprehensive Environmental Re-
sponse, Compensation, and Liability Act of 1980 (42
U.S.C. 9621(b)), as amended by this Act, is further
amended by adding at the end the following:
‘‘(4) A remedial action that attains applicable or rel-
evant and appropriate requirements shall be considered to
be protective of human health and the environment unless
the President determines that attainment of the require-
ments is not sufficiently protective, in which case the
President shall establish additional requirements that will
ensure that the remedial action will be protective of human
health and the environment. For purposes of this para-
graph, the President shall consider the decontamination
regulations for site termination issued by the Nuclear Reg-
ulatory Commission on July 21, 1997, to not be suffi-
ciently protective.’’.
(b) REVISION TO DEFINITION OF FEDERALLY PER-
MITTED RELEASE.—Section 101(10)(K) of such Act (42
U.S.C. 9601(10)(K)) is amended by inserting before the
period at the end the following: ‘‘, if such license, permit,
regulation, or order adequately protects ground water’’.
207
(c) 
COVERAGE
OF
NRC 
LICENSEES.—Section
120(a)(2) of such Act (42 U.S.C. 9620(a)(2)) is
amended—
(1) in the heading, by striking ‘‘FACILITIES.—
’’ and inserting ‘‘FACILITIES AND NRC LICENSEES.—
’’; and
(2) by adding at the end the following: ‘‘The re-
quirements of this paragraph that apply to Federal
facilities are also applicable to facilities subject to li-
censes or decontamination regulations for license
termination issued by the Nuclear Regulatory Com-
mission under the Atomic Energy Act of 1954.’’.
(d) TAXATION OF URANIUM YELLOWCAKE AND URA-
NIUM DIOXIDE.—
(1) IMPOSITION OF TAX.—Section 4661(b) of
the Internal Revenue Code of 1986 is amended by
adding at the end of the table the following:
‘‘Uranium yellowcake .......................................................
233.33
‘‘Uranium dioxide .............................................................
2222.22’’.
(2) SPECIAL RULE.—Section 4662(b) of such
Code is amended by adding at the end the following
new paragraph:
‘‘(11) URANIUM
DIOXIDE.—Under regulations
prescribed by the Secretary, uranium dioxide shall
be treated as a taxable chemical only if it is used as
a fuel in a nuclear reactor (and, for purposes of sec-
208
tion 4661(a), the person so using it shall be treated
as the manufacturer thereof).’’.
Æ