236
lating to tax on air transportation of persons) is amended
to read as follows:
‘‘(f) EXEMPTION FOR CERTAIN USES.—No tax shall be
imposed under subsection (a) or (b) on air transportation—
‘‘(1) by helicopter for the purpose of transporting
individuals, equipment, or supplies in the exploration
for, or the development or removal of, hard minerals,
oil, or gas, or
‘‘(2) by helicopter or by fixed-wing aircraft for
the purpose of the planting, cultivation, cutting, or
transportation of, or caring for, trees (including log-
ging operations),
but only if the helicopter or fixed-wing aircraft does not
take off from, or land at, a facility eligible for assistance
under the Airport and Airway Development Act of 1970,
or otherwise use services provided pursuant to section 44509
or 44913(b) or subchapter I of chapter 471 of title 49,
United States Code, during such use. In the case of heli-
copter transportation described in paragraph (1), this sub-
section shall be applied by treating each flight segment as
a distinct flight.’’.
(d) EFFECTIVE DATE.—The amendments made by this
section shall apply to fuel use or air transportation after
December 31, 2001, and before January 1, 2003.
237
SEC. 906. RECOVERY PERIOD FOR CERTAIN WIRELESS
TELECOMMUNICATIONS EQUIPMENT.
(a) 5-YEAR RECOVERY PERIOD FOR CERTAIN WIRE-
LESS TELECOMMUNICATIONS EQUIPMENT.—
(1) IN GENERAL.—Subparagraph (A) of section
168(i)(2) (defining qualified technological equipment)
is amended by striking ‘‘and’’ at the end of clause
(ii), by striking the period at the end of clause (iii)
and inserting ‘‘, and’’, and by adding at the end the
following:
‘‘(iv) any wireless telecommunication
equipment.’’.
(2) DEFINITION
OF
WIRELESS
TELECOMMUNI-
CATION EQUIPMENT.—Paragraph (2) of section 168(i)
is amended by adding at the end the following:
‘‘(D) 
WIRELESS
TELECOMMUNICATION
EQUIPMENT.—For purposes of this paragraph—
‘‘(i) IN GENERAL.—The term ‘wireless
telecommunication equipment’ means equip-
ment which is—
‘‘(I) used in the transmission, re-
ception, coordination, or switching of
wireless 
telecommunications 
service,
and
‘‘(II) placed in service before Sep-
tember 11, 2002.
238
For purposes of this clause, the term ‘wire-
less telecommunications service’ includes
any commercial mobile radio service as de-
fined in title 47 of the Code of Federal Reg-
ulations.
‘‘(ii) EXCEPTION.—The term ‘wireless
telecommunication equipment’ shall not in-
clude towers, buildings, T–1 lines, or other
cabling which connects cell sites to mobile
switching centers.’’.
(b) EFFECTIVE DATE.—The amendments made by this
section shall apply to property placed in service after Sep-
tember 10, 2001.
SEC. 907. NO IMPACT ON SOCIAL SECURITY TRUST FUND.
(a) IN GENERAL.—Nothing in this Act (or an amend-
ment made by this Act) shall be construed to alter or amend
title II of the Social Security Act (or any regulation pro-
mulgated under that Act).
(b) TRANSFERS.—
(1) ESTIMATE OF SECRETARY.—The Secretary of
the Treasury shall annually estimate the impact that
the enactment of this Act has on the income and bal-
ances of the trust funds established under section 201
of the Social Security Act (42 U.S.C. 401).
239
(2) TRANSFER OF FUNDS.—If, under paragraph
(1), the Secretary of the Treasury estimates that the
enactment of this Act has a negative impact on the
income and balances of the trust funds established
under section 201 of the Social Security Act (42
U.S.C. 401), the Secretary shall transfer, not less fre-
quently than quarterly, from the general revenues of
the Federal Government an amount sufficient so as to
ensure that the income and balances of such trust
funds are not reduced as a result of the enactment of
this Act.
SEC. 908. EMERGENCY DESIGNATION.
Congress designates as emergency requirements pursu-
ant to section 252(e) of the Balanced Budget and Emer-
gency Deficit Control Act of 1985 the following amounts:
(1) An amount equal to the amount by which
revenues are reduced by this Act below the rec-
ommended levels of Federal revenues for fiscal year
2002, the total of fiscal years 2002 through 2006, and
the total of fiscal years 2002 through 2011, provided
in the conference report accompanying H. Con. Res.
83, the concurrent resolution on the budget for fiscal
year 2002.
(2) Amounts equal to the amounts of new budget
authority and outlays provided in this Act in excess
240
of the allocations under section 302(a) of the Congres-
sional Budget Act of 1974 to the Committee on Fi-
nance of the Senate for fiscal year 2002, the total of
fiscal years 2002 through 2006, and the total of fiscal
years 2002 through 2011.
Amend the title so as to read: ‘‘An Act to provide
incentives for an economic recovery and tax relief for vic-
tims of terrorism, and for other purposes.’’.
Calendar No. 223
107TH CONGRESS
1ST SESSION
H.R. 3090
AN ACT
To provide tax incentives for economic recovery.
NOVEMBER 9, 2001
Reported with an amendment and an amendment to the
title