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assistance program established under subtitle C of title X 
of the Farm Security and Rural Investment Act of 2002 
(7 U.S.C. 8201 et seq.) to— 
(1) producers who suffered tree losses in disaster 
counties; and 
(2) fruit and tree nut producers in disaster 
counties. 
(c) COSTS.—Funds made available under this section 
shall also be made available to cover costs associated with 
tree pruning, tree rehabilitation, and other appropriate 
tree-related activities as determined by the Secretary. 
(d) SCOPE OF ASSISTANCE.—Assistance under this sec-
tion shall compensate for losses resulting from disasters dur-
ing the applicable period. 
Subtitle D—Conservation 
SEC. 441. EMERGENCY CONSERVATION PROGRAM. 
The Secretary shall use an additional $35,000,000 of 
funds of the Commodity Credit Corporation to carry out 
emergency measures, including wildfire recovery efforts in 
Montana and other States, identified by the Administrator 
of the Farm Service Agency as of the date of enactment of 
this Act through the emergency conservation program estab-
lished under title IV of the Agricultural Credit Act of 1978 
(16 U.S.C. 2201 et seq.), of which $3,000,000 shall be to 
repair broken irrigation pipelines and damaged and col-
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lapsed water tanks, $1,000,000 to provide emergency loans 
for losses of agricultural income, and $2,000,000 to repair 
ditch irrigation systems in conjunction with the Presi-
dential declaration of a major disaster (FEMA–1664–DR), 
dated October 17, 2006, and related determinations issued 
under the authority of the Robert T. Stafford Disaster Relief 
and Emergency Assistance Act, 42 U.S.C. 5121–5206 (the 
Stafford Act): Provided, That the Secretary may transfer 
a portion of these funds to the Natural Resources Conserva-
tion Service, to include Resource Conservation and Develop-
ment councils. 
SEC. 442. EMERGENCY WATERSHED PROTECTION PRO-
GRAM. 
The Secretary shall use an additional $50,000,000 of 
funds of the Commodity Credit Corporation to carry out 
emergency measures identified by the Chief of the Natural 
Resources Conservation Service as of the date of enactment 
of this Act through the emergency watershed protection pro-
gram established under section 403 of the Agricultural 
Credit Act of 1978 (16 U.S.C. 2203). 
SEC. 443. CONSERVATION SECURITY PROGRAM. 
Section 20115 of Public Law 110–5 is amended by 
striking ‘‘section 726’’ and inserting in lieu thereof ‘‘section 
726; section 741’’. 
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Subtitle E—Farm Service Agency 
SEC. 451. FUNDING FOR ADDITIONAL PERSONNEL AND AD-
MINISTRATIVE SUPPORT. 
The Secretary shall use $30,000,000 of funds of the 
Commodity Credit Corporation— 
(1) of which $9,000,000 shall be used to hire ad-
ditional County Farm Service Agency personnel to 
expedite the implementation of, and delivery under, 
the agricultural disaster and economic assistance pro-
grams under this title; and 
(2) to be used as the Secretary determines to be 
necessary to carry out this and other agriculture and 
disaster assistance programs. 
Subtitle F—Miscellaneous 
SEC. 461. CONTRACT WAIVER. 
In carrying out this title and section 101(a)(5) of the 
Emergency Supplemental Appropriations for Hurricane 
Disasters Assistance Act, 2005 (Public Law 108–324; 118 
Stat. 1233), the Secretary shall not require participation 
in a crop insurance pilot program relating to forage. 
SEC. 462. INSECT INFESTATIONS. 
(a) IN GENERAL.—The Secretary, acting through the 
Administrator of the Animal and Plant Health Inspection 
Service, shall use not less than $20,000,000 of funds made 
available from the Commodity Credit Corporation for the 
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Animal and Plant Health Inspection Service to survey and 
control insect infestations in the States of Nevada, Idaho, 
and Utah. 
(b) USE OF FUNDS.—Funds described in subsection 
(a) shall be used in a manner that promotes cooperative 
efforts between Federal programs (including the plant pro-
tection and quarantine program of the Animal and Plant 
Health Inspection Service) and State and local programs 
carried out, in whole or in part, with Federal funds to fight 
insect outbreaks. 
SEC. 463. FUNDING. 
The Secretary shall use the funds, facilities, and au-
thorities of the Commodity Credit Corporation to carry out 
this title, to remain available until expended. 
SEC. 464. REGULATIONS. 
(a) IN GENERAL.—The Secretary may promulgate 
such regulations as are necessary to implement this title. 
(b) PROCEDURE.—The promulgation of the regulations 
and administration of this title shall be made without re-
gard to— 
(1) the notice and comment provisions of section 
553 of title 5, United States Code; 
(2) the Statement of Policy of the Secretary of 
Agriculture effective July 24, 1971 (36 Fed. Reg. 
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13804), relating to notices of proposed rulemaking 
and public participation in rulemaking; and 
(3) chapter 35 of title 44, United States Code 
(commonly known as the ‘‘Paperwork Reduction 
Act’’). 
(c) CONGRESSIONAL
REVIEW
OF
AGENCY
RULE-
MAKING.—In carrying out this section, the Secretary shall 
use the authority provided under section 808 of title 5, 
United States Code. 
Subtitle G—Emergency Designation 
SEC. 471. EMERGENCY DESIGNATION. 
The amounts provided under this title are designated 
as an emergency requirement pursuant to section 402 of 
H. Con. Res. 95 (109th Congress). 
TITLE V—FAIR MINIMUM WAGE 
AND TAX RELIEF 
Subtitle A—Fair Minimum Wage 
SEC. 500. SHORT TITLE. 
This subtitle may be cited as the ‘‘Fair Minimum 
Wage Act of 2007’’. 
SEC. 501. MINIMUM WAGE. 
(a) IN GENERAL.—Section 6(a)(1) of the Fair Labor 
Standards Act of 1938 (29 U.S.C. 206(a)(1)) is amended 
to read as follows: 
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‘‘(1) except as otherwise provided in this section, 
not less than— 
‘‘(A) $5.85 an hour, beginning on the 60th 
day after the date of enactment of the Fair Min-
imum Wage Act of 2007; 
‘‘(B) $6.55 an hour, beginning 12 months 
after that 60th day; and 
‘‘(C) $7.25 an hour, beginning 24 months 
after that 60th day;’’. 
(b) EFFECTIVE DATE.—The amendment made by sub-
section (a) shall take effect 60 days after the date of enact-
ment of this Act. 
SEC. 502. APPLICABILITY OF MINIMUM WAGE TO THE COM-
MONWEALTH OF THE NORTHERN MARIANA 
ISLANDS. 
(a) IN GENERAL.—Section 6 of the Fair Labor Stand-
ards Act of 1938 (29 U.S.C. 206) shall apply to the Com-
monwealth of the Northern Mariana Islands. 
(b) TRANSITION.—Notwithstanding subsection (a), the 
minimum wage applicable to the Commonwealth of the 
Northern Mariana Islands under section 6(a)(1) of the Fair 
Labor Standards Act of 1938 (29 U.S.C. 206(a)(1)) shall 
be— 
(1) $3.55 an hour, beginning on the 60th day 
after the date of enactment of this Act; and 
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(2) increased by $0.50 an hour (or such lesser 
amount as may be necessary to equal the minimum 
wage under section 6(a)(1) of such Act), beginning 6 
months after the date of enactment of this Act and 
every 6 months thereafter until the minimum wage 
applicable to the Commonwealth of the Northern Mar-
iana Islands under this subsection is equal to the 
minimum wage set forth in such section. 
Subtitle B—Small Business Tax 
Incentives 
SEC. 510. SHORT TITLE; AMENDMENT OF CODE. 
(a) SHORT TITLE.—This subtitle may be cited as the 
‘‘Small Business and Work Opportunity Act of 2007’’. 
(b) AMENDMENT OF 1986 CODE.—Except as otherwise 
expressly provided, whenever in this subtitle an amendment 
or repeal is expressed in terms of an amendment to, or re-
peal of, a section or other provision, the reference shall be 
considered to be made to a section or other provision of the 
Internal Revenue Code of 1986. 
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PART I—SMALL BUSINESS TAX RELIEF 
PROVISIONS 
Subpart A—General Provisions 
SEC. 511. EXTENSION OF INCREASED EXPENSING FOR 
SMALL BUSINESSES. 
Section 179 (relating to election to expense certain de-
preciable business assets) is amended by striking ‘‘2010’’ 
each place it appears and inserting ‘‘2011’’. 
SEC. 512. EXTENSION AND MODIFICATION OF 15-YEAR 
STRAIGHT-LINE COST RECOVERY FOR QUALI-
FIED 
LEASEHOLD 
IMPROVEMENTS 
AND 
QUALIFIED RESTAURANT IMPROVEMENTS; 15- 
YEAR STRAIGHT-LINE COST RECOVERY FOR 
CERTAIN IMPROVEMENTS TO RETAIL SPACE. 
(a) EXTENSION OF LEASEHOLD AND RESTAURANT IM-
PROVEMENTS.— 
(1) IN GENERAL.—Clauses (iv) and (v) of section 
168(e)(3)(E) (relating to 15-year property) are each 
amended by striking ‘‘January 1, 2008’’ and insert-
ing ‘‘January 1, 2009’’. 
(2) EFFECTIVE DATE.—The amendment made by 
this subsection shall apply to property placed in serv-
ice after December 31, 2007. 
(b) MODIFICATION
OF TREATMENT
OF QUALIFIED 
RESTAURANT PROPERTY AS 15-YEAR PROPERTY FOR PUR-
POSES OF DEPRECIATION DEDUCTION.— 
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(1) TREATMENT
TO
INCLUDE
NEW
CONSTRUC-
TION.—Paragraph (7) of section 168(e) (relating to 
classification of property) is amended to read as fol-
lows: 
‘‘(7) QUALIFIED RESTAURANT PROPERTY.—The 
term ‘qualified restaurant property’ means any sec-
tion 1250 property which is a building (or its struc-
tural components) or an improvement to such build-
ing if more than 50 percent of such building’s square 
footage is devoted to preparation of, and seating for 
on-premises consumption of, prepared meals.’’. 
(2) EFFECTIVE DATE.—The amendment made by 
this subsection shall apply to any property placed in 
service after the date of the enactment of this Act, the 
original use of which begins with the taxpayer after 
such date. 
(c) RECOVERY PERIOD FOR DEPRECIATION OF CER-
TAIN IMPROVEMENTS TO RETAIL SPACE.— 
(1) 
15-YEAR
RECOVERY
PERIOD.—Section 
168(e)(3)(E) (relating to 15-year property) is amend-
ed by striking ‘‘and’’ at the end of clause (vii), by 
striking the period at the end of clause (viii) and in-
serting ‘‘, and’’, and by adding at the end the fol-
lowing new clause: 
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‘‘(ix) any qualified retail improvement 
property placed in service before January 1, 
2009.’’. 
(2) QUALIFIED
RETAIL
IMPROVEMENT
PROP-
ERTY.—Section 168(e) is amended by adding at the 
end the following new paragraph: 
‘‘(8) QUALIFIED
RETAIL
IMPROVEMENT
PROP-
ERTY.— 
‘‘(A) IN GENERAL.—The term ‘qualified re-
tail improvement property’ means any improve-
ment to an interior portion of a building which 
is nonresidential real property if— 
‘‘(i) such portion is open to the general 
public and is used in the retail trade or 
business of selling tangible personal prop-
erty to the general public, and 
‘‘(ii) such improvement is placed in 
service more than 3 years after the date the 
building was first placed in service. 
‘‘(B) IMPROVEMENTS MADE BY OWNER.—In 
the case of an improvement made by the owner 
of such improvement, such improvement shall be 
qualified retail improvement property (if at all) 
only so long as such improvement is held by such 
owner. Rules similar to the rules under para-
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graph (6)(B) shall apply for purposes of the pre-
ceding sentence. 
‘‘(C) CERTAIN
IMPROVEMENTS
NOT
IN-
CLUDED.—Such term shall not include any im-
provement for which the expenditure is attrib-
utable to— 
‘‘(i) the enlargement of the building, 
‘‘(ii) any elevator or escalator, 
‘‘(iii) any structural component bene-
fitting a common area, or 
‘‘(iv) the internal structural framework 
of the building.’’. 
(3) REQUIREMENT
TO
USE
STRAIGHT
LINE 
METHOD.—Section 168(b)(3) is amended by adding 
at the end the following new subparagraph: 
‘‘(I) Qualified retail improvement property 
described in subsection (e)(8).’’. 
(4) ALTERNATIVE SYSTEM.—The table contained 
in section 168(g)(3)(B) is amended by inserting after 
the item relating to subparagraph (E)(viii) the fol-
lowing new item: 
(E)(ix) .....................................................................................................
39’’. 
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(5) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to property placed in 
service after the date of the enactment of this Act. 
SEC. 513. CLARIFICATION OF CASH ACCOUNTING RULES 
FOR SMALL BUSINESS. 
(a) CASH ACCOUNTING PERMITTED.— 
(1) IN GENERAL.—Section 446 (relating to gen-
eral rule for methods of accounting) is amended by 
adding at the end the following new subsection: 
‘‘(g) CERTAIN SMALL BUSINESS TAXPAYERS PER-
MITTED TO USE CASH ACCOUNTING METHOD WITHOUT 
LIMITATION.— 
‘‘(1) IN GENERAL.—An eligible taxpayer shall 
not be required to use an accrual method of account-
ing for any taxable year. 
‘‘(2) ELIGIBLE TAXPAYER.—For purposes of this 
subsection, a taxpayer is an eligible taxpayer with re-
spect to any taxable year if— 
‘‘(A) for each of the prior taxable years end-
ing on or after the date of the enactment of this 
subsection, the taxpayer (or any predecessor) met 
the gross receipts test in effect under section 
448(c) for such taxable year, and 
‘‘(B) the taxpayer is not subject to section 
447 or 448.’’. 
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