(1) IN
GENERAL.—Subsection (i) of section 
1400C is amended by striking ‘‘2006’’ and inserting 
‘‘2008’’. 
(2) EFFECTIVE DATE.—The amendment made 
by this subsection shall apply to property purchased 
after December 31, 2005. 
SEC. 211. INDIAN EMPLOYMENT TAX CREDIT. 
(a) IN GENERAL.—Section 45A(f) is amended by 
striking ‘‘2005’’ and inserting ‘‘2007’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2005. 
SEC. 212. ACCELERATED DEPRECIATION FOR BUSINESS 
PROPERTY ON INDIAN RESERVATIONS. 
(a) IN GENERAL.—Section 168(j)(8) is amended by 
striking ‘‘2005’’ and inserting ‘‘2007’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to property placed in service after 
December 31, 2005. 
SEC. 213. FIFTEEN-YEAR STRAIGHT-LINE COST RECOVERY 
FOR QUALIFIED LEASEHOLD IMPROVEMENTS 
AND QUALIFIED RESTAURANT PROPERTY. 
(a) IN GENERAL.—Clauses (iv) and (v) of section 
168(e)(3)(E) are each amended by striking ‘‘2006’’ and 
inserting ‘‘2008’’.
(b) TREATMENT OF RESTAURANT PROPERTY TO IN-
CLUDE NEW CONSTRUCTION.—Paragraph (7) of section 
168(e) (relating to classification of property) is amended 
to read as follows: 
‘‘(7) QUALIFIED RESTAURANT PROPERTY.—The 
term ‘qualified restaurant property’ means any sec-
tion 1250 property which is a building or an im-
provement to a building if more than 50 percent of 
the building’s square footage is devoted to prepara-
tion of, and seating for on-premises consumption of, 
prepared meals.’’. 
(c) EFFECTIVE DATES.—
(1) SUBSECTION (a).—The amendments made 
by subsection (a) shall apply to property placed in 
service after December 31, 2005. 
(2) SUBSECTION (b).—The amendment made 
by subsection (b) shall apply to property placed in 
service after the date of the enactment of this Act. 
SEC. 214. COVER OVER OF TAX ON DISTILLED SPIRITS. 
(a) IN GENERAL.—Section 7652(f)(1) is amended by 
striking ‘‘2006’’ and inserting ‘‘2008’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to articles brought into the 
United States after December 31, 2005.
SEC. 215. PARITY IN APPLICATION OF CERTAIN LIMITS TO 
MENTAL HEALTH BENEFITS. 
(a) AMENDMENT TO THE INTERNAL REVENUE CODE 
OF 1986.—Section 9812(f)(3) is amended by striking 
‘‘2006’’ and inserting ‘‘2007’’. 
(b) AMENDMENT TO THE EMPLOYEE RETIREMENT 
INCOME SECURITY ACT OF 1974.—Section 712(f) of the 
Employee Retirement Income Security Act of 1974 (29 
U.S.C. 1185a(f)) is amended by striking ‘‘2006’’ and in-
serting ‘‘2007’’. 
(c) AMENDMENT TO THE PUBLIC HEALTH SERVICE 
ACT.—Section 2705(f) of the Public Health Service Act 
(42 
U.S.C. 
300gg–5(f)) 
is 
amended 
by 
striking 
‘‘2006’’and inserting ‘‘2007’’. 
SEC. 216. CORPORATE DONATIONS OF SCIENTIFIC PROP-
ERTY USED FOR RESEARCH AND OF COM-
PUTER TECHNOLOGY AND EQUIPMENT. 
(a) EXTENSION OF COMPUTER TECHNOLOGY AND 
EQUIPMENT DONATION.—
(1) IN
GENERAL.—Section 170(e)(6)(G) is 
amended by striking ‘‘2005’’ and inserting ‘‘2007’’. 
(2) EFFECTIVE DATE.—The amendment made 
by paragraph (1) shall apply to contributions made 
in taxable years beginning after December 31, 2005. 
(b) EXPANSION OF CHARITABLE CONTRIBUTION AL-
LOWED FOR SCIENTIFIC PROPERTY USED FOR RESEARCH
AND
FOR COMPUTER TECHNOLOGY
AND EQUIPMENT 
USED FOR EDUCATIONAL PURPOSES.—
(1) SCIENTIFIC
PROPERTY
USED
FOR
RE-
SEARCH.—
(A) IN GENERAL.—Clause (ii) of section 
170(e)(4)(B) (defining qualified research con-
tributions) is amended by inserting ‘‘or assem-
bled’’ after ‘‘constructed’’. 
(B) CONFORMING
AMENDMENT.—Clause 
(iii) of section 170(e)(4)(B) is amended by in-
serting ‘‘or assembly’’ after ‘‘construction’’. 
(2) COMPUTER TECHNOLOGY AND EQUIPMENT 
FOR EDUCATIONAL PURPOSES.—
(A) IN GENERAL.—Clause (ii) of section 
170(e)(6)(B) is amended by inserting ‘‘or as-
sembled’’ after ‘‘constructed’’ and ‘‘or assem-
bling’’ after ‘‘construction’’. 
(B) CONFORMING AMENDMENT.—Subpara-
graph (D) of section 170(e)(6) is amended by 
inserting ‘‘or assembled’’ after ‘‘constructed’’ 
and ‘‘or assembly’’ after ‘‘construction’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to taxable years begin-
ning after December 31, 2005.
SEC. 217. AVAILABILITY OF MEDICAL SAVINGS ACCOUNTS. 
(a) IN GENERAL.—Paragraphs (2) and (3)(B) of sec-
tion 220(i) are each amended by striking ‘‘2005’’ each 
place it appears in the text and headings and inserting 
‘‘2007’’. 
(b) CONFORMING AMENDMENTS.—
(1) Paragraph (2) of section 220(j) is amend-
ed—
(A) in the text by striking ‘‘or 2004’’ each 
place it appears and inserting ‘‘2004, 2005, or 
2006’’, and 
(B) in the heading by striking ‘‘OR 2004’’ 
and inserting ‘‘2004, 2005, OR 2006’’. 
(2) Subparagraph (A) of section 220(j)(4) is 
amended by striking ‘‘and 2004’’ and inserting 
‘‘2004, 2005, and 2006’’. 
(c) TIME FOR FILING REPORTS, ETC.—
(1) The report required by section 220(j)(4) of 
the Internal Revenue Code of 1986 to be made on 
August 1, 2005, shall be treated as timely if made 
before the close of the 90-day period beginning on 
the date of the enactment of this Act. 
(2) The determination and publication required 
by section 220(j)(5) of such Code with respect to 
calendar year 2005 shall be treated as timely if 
made before the close of the 120-day period begin-