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‘‘(i) EXCEPTION
FOR
FACILITIES
USED
TO
COOL
STRUCTURES WITH OCEAN WATER, ETC..—
‘‘(1) IN GENERAL.—Only for purposes of this sec-
tion, the term ‘private activity bond’ shall not include
any exempt facility bond described in section
142(a)(9) which is issued as part of an issue to fi-
nance any project which is designed to access deep
water renewable thermal energy for district cooling to
provide building air conditioning (including any dis-
tribution piping, pumping, and chiller facilities).
‘‘(2) LIMITATION.—Paragraph (1) shall apply
only to bonds issued as part of an issue the aggregate
authorized face amount of which is not more than
$75,000,000 with respect to any project described in
such paragraph.’’.
(b) EFFECTIVE DATE.—The amendments made by this
section shall apply to projects placed in service after the
date of enactment of this Act and before July 1, 2008.
Subtitle F—Revenue Raising
Provisions
SEC. 1561. TREATMENT OF KEROSENE FOR USE IN AVIA-
TION.
(a) ALL KEROSENE TAXED AT HIGHEST RATE.—
(1) IN GENERAL.—Section 4081(a)(2)(A) (relat-
ing to rates of tax) is amended by adding ‘‘and’’ at
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the end of clause (ii), by striking ‘‘, and’’ at the end
of clause (iii) and inserting a period, and by striking
clause (iv).
(2) EXCEPTION
FOR
USE
IN
AVIATION.—Sub-
paragraph (C) of section 4081(a)(2) is amended to
read as follows:
‘‘(C) TAXES
IMPOSED
ON
FUEL
USED
IN
AVIATION.—In the case of kerosene which is re-
moved from any refinery or terminal directly
into the fuel tank of an aircraft for use in avia-
tion, the rate of tax under subparagraph (A)(iii)
shall be—
‘‘(i) in the case of use for commercial
aviation by a person registered for such use
under section 4101, 4.3 cents per gallon,
and
‘‘(ii) in the case of use for aviation not
described in clause (i), 21.8 cents per gal-
lon.’’.
(3) APPLICABLE RATE IN CASE OF CERTAIN RE-
FUELER TRUCKS, TANKERS, AND TANK WAGONS.—Sec-
tion 4081(a)(3) (relating to certain refueler trucks,
tankers, and tank wagons treated as terminals) is
amended—
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(A) by striking ‘‘a secured area of’’ in sub-
paragraph (A)(i), and
(B) by adding at the end the following new
subparagraph:
‘‘(D) APPLICABLE RATE.—For purposes of
paragraph (2)(C), in the case of any kerosene
treated as removed from a terminal by reason of
this paragraph—
‘‘(i) the rate of tax specified in para-
graph (2)(C)(i) in the case of use described
in such paragraph shall apply if such ter-
minal is located within a secured area of an
airport, and
‘‘(ii) the rate of tax specified in para-
graph (2)(C)(ii) shall apply in all other
cases.’’.
(4) CONFORMING AMENDMENTS.—
(A) Sections 4081(a)(3)(A) and 4082(b) are
amended by striking ‘‘aviation-grade’’ each place
it appears.
(B) Section 4081(a)(4) is amended by strik-
ing ‘‘paragraph (2)(C)’’ and inserting ‘‘para-
graph (2)(C)(i)’’.
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(C) The heading for paragraph (4) of sec-
tion 4081(a) is amended by striking ‘‘AVIATION-
GRADE’’.
(D) Section 4081(d)(2) is amended by strik-
ing so much as precedes subparagraph (A) and
inserting the following:
‘‘(2) AVIATION FUELS.—The rates of tax speci-
fied in subsections (a)(2)(A)(ii) and (a)(2)(C)(ii)
shall be 4.3 cents per gallon—’’.
(E) Subsection (e) of section 4082 is
amended—
(i) by striking ‘‘aviation-grade’’,
(ii) 
by 
striking 
‘‘section
4081(a)(2)(A)(iv)’’ and inserting ‘‘section
4081(a)(2)(A)(iii)’’,
(iii) by adding at the end the following
new sentence: ‘‘For purposes of this sub-
section, any removal described in section
4081(a)(3)(A) shall be treated as a removal
from a terminal but only if such terminal
is located within a secured area of an air-
port.’’, and
(iv) by striking ‘‘Aviation-Grade Ker-
osene’’ in the heading thereof and inserting
‘‘Kerosene Removed Into an Aircraft’’.
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(b) REDUCED RATE FOR USE OF CERTAIN LIQUIDS
IN AVIATION.—
(1) IN GENERAL.—Subsection (c) of section 4041
(relating to imposition of tax) is amended—
(A) by striking ‘‘aviation-grade kerosene’’ in
paragraph (1) and inserting ‘‘any liquid for use
as a fuel other than aviation gasoline’’,
(B) by striking ‘‘aviation-grade kerosene’’
in paragraph (2) and inserting ‘‘liquid for use
as a fuel other than aviation gasoline’’,
(C) by striking paragraph (3) and inserting
the following new paragraph:
‘‘(3) RATE OF TAX.—The rate of tax imposed by
this subsection shall be 21.8 cents per gallon (4.3
cents per gallon with respect to any sale or use for
commercial aviation).’’, and
(D) by striking ‘‘Aviation-Grade Kerosene’’
in the heading thereof and inserting ‘‘Certain
Liquids Used as a Fuel in Aviation’’.
(2) PARTIAL REFUND OF FULL RATE.—
(A) IN GENERAL.—Paragraph (2) of section
6427(l) (relating to nontaxable uses of diesel fuel,
kerosene and aviation fuel) is amended to read
as follows:
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‘‘(2) NONTAXABLE USE.—For purposes of this
subsection, the term ‘nontaxable use’ means any use
which is exempt from the tax imposed by section
4041(a)(1) other than by reason of a prior imposition
of tax.’’.
(B) REFUNDS FOR NONCOMMERCIAL AVIA-
TION.—Section 6427(l) (relating to nontaxable
uses of diesel fuel, kerosene and aviation fuel) is
amended by redesignating paragraph (5) as
paragraph (6) and by inserting after paragraph
(4) the following new paragraph:
‘‘(5) REFUNDS FOR KEROSENE USED IN NON-
COMMERCIAL AVIATION.—
‘‘(A) IN GENERAL.—In the case of kerosene
used in aviation not described in paragraph
(4)(A) (other than any use which is exempt from
the tax imposed by section 4041(c) other than by
reason of a prior imposition of tax), paragraph
(1) shall not apply to so much of the tax imposed
by section 4081 as is attributable to—
‘‘(i) the Leaking Underground Storage
Tank Trust Fund financing rate imposed
by such section, and
‘‘(ii) so much of the rate of tax speci-
fied in section 4081(a)(2)(A)(iii) as does
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not exceed the rate specified in section
4081(a)(2)(C)(ii).
‘‘(B) PAYMENT TO ULTIMATE, REGISTERED
VENDOR.—The amount which would be paid
under paragraph (1) with respect to any ker-
osene shall be paid only to the ultimate vendor
of such kerosene. A payment shall be made to
such vendor if such vendor—
‘‘(i) is registered under section 4101,
and
‘‘(ii) meets the requirements of sub-
paragraph (A), (B), or (D) of section
6416(a)(1).’’.
(3) CONFORMING AMENDMENTS.—
(A) Section 4041(a)(1)(B) is amended by
striking the last sentence.
(B) The heading for subsection (l) of section
6427 is amended by striking ‘‘, Kerosene and
Aviation Fuel’’ and inserting ‘‘and Kerosene’’.
(C) Section 4082(d)(2)(B) is amended by
striking ‘‘section 6427(l)(5)(B)’’ and inserting
‘‘section 6427(l)(6)(B)’’.
(D) Section 6427(i)(4)(A) is amended—
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(i) by striking ‘‘paragraph (4)(B) or
(5)’’ both places it appears and inserting
‘‘paragraph (4)(B), (5), or (6)’’, and
(ii) by striking ‘‘subsection (b)(4) and
subsection (l)(5)’’ in the last sentence and
inserting ‘‘subsections (b)(4), (l)(5), and
(l)(6)’’.
(E) Paragraph (4) of section 6427(l) is
amended—
(i) by striking ‘‘aviation-grade’’ in
subparagraph (A),
(ii) 
by 
striking 
‘‘section
4081(a)(2)(A)(iv)’’ and inserting ‘‘section
4081(a)(2)(iii)’’,
(iii) by striking ‘‘aviation-grade ker-
osene’’ in subparagraph (B) and inserting
‘‘kerosene used in commercial aviation as
described in subparagraph (A)’’, and
(iv) by striking ‘‘AVIATION-GRADE KER-
OSENE’’ in the heading thereof and insert-
ing ‘‘KEROSENE
USED
IN
COMMERCIAL
AVIATION’’.
(F) Section 6427(l)(6)(B), as redesignated
by paragraph (2)(B), is amended by striking
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‘‘aviation-grade kerosene’’ and inserting ‘‘ker-
osene used in aviation’’.
(c) TRANSFERS FROM HIGHWAY TRUST FUND
OF
TAXES ON FUELS USED IN AVIATION TO AIRPORT AND AIR-
WAY TRUST FUND.—
(1) IN GENERAL.—Section 9503(c) (relating to
expenditures from Highway Trust Fund) is amended
by adding at the end the following new paragraph:
‘‘(7) TRANSFERS FROM THE TRUST FUND FOR
CERTAIN AVIATION FUEL TAXES.—The Secretary shall
pay at least monthly from the Highway Trust Fund
into the Airport and Airway Trust Fund amounts (as
determined by the Secretary) equivalent to the taxes
received on or after October 1, 2005, and before Octo-
ber 1, 2011, under section 4081 with respect to so
much of the rate of tax as does not exceed—
‘‘(A) 4.3 cents per gallon of kerosene with
respect to which a payment has been made by
the Secretary under section 6427(l)(4), and
‘‘(B) 21.8 cents per gallon of kerosene with
respect to which a payment has been made by
the Secretary under section 6427(l)(5).
Transfers under the preceding sentence shall be made
on the basis of estimates by the Secretary, and proper
adjustments shall be made in the amounts subse-
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quently transferred to the extent prior estimates were
in excess of or less than the amounts required to be
transferred.’’.
(2) CONFORMING AMENDMENTS.—
(A) Section 9502(a) is amended by striking
‘‘appropriated or credited to the Airport and
Airway Trust Fund as provided in this section
or section 9602(b)’’ and inserting ‘‘appropriated,
credited, or paid into the Airport and Airway
Trust Fund as provided in this section, section
9503(c)(7), or section 9602(b)’’.
(B) Section 9502(b)(1) is amended—
(i) by striking ‘‘subsections (c) and (e)
of section 4041’’ in subparagraph (A) and
inserting ‘‘section 4041(c)’’, and
(ii) by striking ‘‘and aviation-grade
kerosene’’ in subparagraph (C) and insert-
ing ‘‘and kerosene to the extent attributable
to 
the 
rate 
specified 
in 
section
4081(a)(2)(C)’’.
(C) Section 9503(b) is amended by striking
paragraph (3).
(d) CERTAIN REFUNDS NOT TRANSFERRED FROM
AIRPORT AND AIRWAY TRUST FUND.—Section 9502(d)(2)
(relating to transfers from Airport and Airway Trust Fund
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on account of certain refunds) is amended by inserting
‘‘(other than subsections (l)(4) and (l)(5) thereof)’’ after ‘‘or
6427 (relating to fuels not used for taxable purposes)’’.
(e) EFFECTIVE DATE.—The amendments made by this
section shall apply to fuels or liquids removed, entered, or
sold after September 30, 2005.
SEC. 1562. REPEAL OF ULTIMATE VENDOR REFUND CLAIMS
WITH RESPECT TO FARMING.
(a) IN
GENERAL.—Subparagraph (A) of section
6427(l)(6) (relating to registered vendors to administer
claims for refund of diesel fuel or kerosene sold to farmers
and State and local governments), as redesignated by sec-
tion 1561, is amended to read as follows:
‘‘(A) IN
GENERAL.—Paragraph (1) shall
not apply to diesel fuel or kerosene used by a
State or local government.’’.
(b) CONFORMING AMENDMENT.—The heading of para-
graph (6) of section 6427(l), as so redesignated, is amended
by striking ‘‘FARMERS AND’’.
(c) EFFECTIVE DATE.—The amendments made by this
section shall apply to sales after September 30, 2005.
SEC. 1563. REFUNDS OF EXCISE TAXES ON EXEMPT SALES
OF FUEL BY CREDIT CARD.
(a) REGISTRATION OF PERSON EXTENDING CREDIT ON
CERTAIN EXEMPT SALES OF FUEL.—Section 4101(a) (re-
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lating to registration) is amended by adding at the end the
following new paragraph:
‘‘(4) REGISTRATION
OF
PERSONS
EXTENDING
CREDIT ON CERTAIN EXEMPT SALES OF FUEL.—The
Secretary shall require registration by any person
which—
‘‘(A) extends credit by credit card to any ul-
timate purchaser described in subparagraph (C)
or (D) of section 6416(b)(2) for the purchase of
taxable fuel upon which tax has been imposed
under section 4041 or 4081, and
‘‘(B) does not collect the amount of such tax
from such ultimate purchaser.’’.
(b) REFUNDS OF TAX ON GASOLINE.—
(1) IN
GENERAL.—Paragraph (4) of section
6416(a) (relating to condition to allowance) is
amended—
(A) by inserting ‘‘except as provided in sub-
paragraph (B),’’ after ‘‘For purposes of this sub-
section,’’ in subparagraph (A),
(B) by redesignating subparagraph (B) as
subparagraph (C) and by inserting after sub-
paragraph (A) the following new subparagraph:
‘‘(B) CREDIT CARD ISSUER.—For purposes
of this subsection, if the purchase of gasoline de-
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scribed in subparagraph (A) (determined without
regard to the registration status of the ultimate
vendor) is made by means of a credit card issued
to the ultimate purchaser, paragraph (1) shall
not apply and the person extending the credit to
the ultimate purchaser shall be treated as the
person (and the only person) who paid the tax,
but only if such person—
‘‘(i) 
is 
registered 
under 
section
4101(a)(4), and
‘‘(ii) has established, under regulations
prescribed by the Secretary, that such
person—
‘‘(I) has not collected the amount
of the tax from the person who pur-
chased such article, or
‘‘(II) has obtained the written
consent from the ultimate purchaser to
the allowance of the credit or refund,
and
‘‘(iii) has so established that such
person—
‘‘(I) has repaid or agreed to repay
the amount of the tax to the ultimate
vendor,
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‘‘(II) has obtained the written
consent of the ultimate vendor to the
allowance of the credit or refund, or
‘‘(III) has otherwise made ar-
rangements which directly or indi-
rectly assure the ultimate vendor of re-
imbursement of such tax.
If clause (i), (ii), or (iii) is not met by such per-
son extending the credit to the ultimate pur-
chaser, then such person shall collect an amount
equal to the tax from the ultimate purchaser and
only such ultimate purchaser may claim such
credit or refund.’’,
(C) by striking ‘‘subparagraph (A)’’ in sub-
paragraph (C), as redesignated by paragraph
(2), and inserting ‘‘subparagraph (A) or (B)’’,
(D) by inserting ‘‘or credit card issuer’’
after ‘‘vendor’’ in subparagraph (C), as so redes-
ignated, and
(E) by inserting ‘‘OR CREDIT CARD ISSUER’’
after ‘‘VENDOR’’ in the heading thereof.
(2) 
CONFORMING
AMENDMENT.—Section
6416(b)(2) is amended by adding at the end the fol-
lowing new sentence: ‘‘Subparagraphs (C) and (D)
shall not apply in the case of any tax imposed on
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gasoline under section 4081 if the requirements of
subsection (a)(4) are not met.’’
(c) DIESEL FUEL OR KEROSENE.—Paragraph (6) of
section 6427(l) (relating to nontaxable uses of diesel fuel
and kerosene), as redesignated by section 1561, is
amended—
(1) by striking ‘‘The amount’’ in subparagraph
(C) and inserting ‘‘Except as provided in subpara-
graph (D), the amount’’, and
(2) by adding at the end the following new sub-
paragraph:
‘‘(D) CREDIT CARD ISSUER.—For purposes
of this paragraph, if the purchase of any fuel de-
scribed in subparagraph (A) (determined without
regard to the registration status of the ultimate
vendor) is made by means of a credit card issued
to the ultimate purchaser, the Secretary shall
pay to the person extending the credit to the ulti-
mate purchaser the amount which would have
been paid under paragraph (1) (but for subpara-
graph (A)), but only if such person meets the re-
quirements of clauses (i), (ii), and (iii) of section
6416(a)(4)(B). If such clause (i), (ii), or (iii) is
not met by such person extending the credit to
the ultimate purchaser, then such person shall
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collect an amount equal to the tax from the ulti-
mate purchaser and only such ultimate pur-
chaser may claim such amount.’’.
(d) CONFORMING PENALTY AMENDMENTS.—
(1) Section 6206 (relating to special rules appli-
cable to excessive claims under sections 6420, 6421,
and 6427) is amended—
(A) by striking ‘‘Any portion’’ in the first
sentence and inserting ‘‘Any portion of a refund
made under section 6416(a)(4) and any por-
tion’’,
(B) by striking ‘‘payments under sections
6420’’ in the first sentence and inserting ‘‘re-
funds under section 6416(a)(4) and payments
under sections 6420’’,
(C) by striking ‘‘section 6420’’ in the second
sentence and inserting ‘‘section 6416(a)(4),
6420’’, and
(D) by striking ‘‘SECTIONS
6420, 6421,
AND 6427’’ in the heading thereof and inserting
‘‘CERTAIN SECTIONS’’.
(2) Section 6675(a) is amended by inserting
‘‘section 6416(a)(4) (relating to certain sales of gaso-
line),’’ after ‘‘made under’’.
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(3) Section 6675(b)(1) is amended by inserting
‘‘6416(a)(4),’’ after ‘‘under section’’.
(4) The item relating to section 6206 in the table
of sections for subchapter A of chapter 63 is amended
by striking ‘‘sections 6420, 6421, and 6427’’ and in-
serting ‘‘certain sections’’.
(e) EFFECTIVE DATE.—The amendments made by this
section shall apply to sales after December 31, 2005.
SEC. 1564. ADDITIONAL REQUIREMENT FOR EXEMPT PUR-
CHASES.
(a) STATE AND LOCAL GOVERNMENTS.—
(1) Subparagraph (C) of section 6416(b)(2) (re-
lating to specified uses and resales) is amended to
read as follows:
‘‘(C) sold to a State or local government for
the exclusive use of a State or local government
(as defined in section 4221(d)(4) and certified as
such by the State) or sold to a qualified volun-
teer fire department (as defined in section
150(e)(2) and certified as such by the State) for
its exclusive use;’’.
(2) Section 4041(g)(2) (relating to other exemp-
tions) is amended by striking ‘‘or the District of Co-
lumbia’’ and inserting ‘‘the District of Columbia, or
a qualified volunteer fire department (as defined in
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section 150(e)(2)) (and certified as such by the State
or the District of Columbia)’’.
(b) NONPROFIT EDUCATIONAL ORGANIZATIONS.—
(1) Section 6416(b)(2)(D) is amended by insert-
ing ‘‘(as defined in section 4221(d)(5) and certified to
be in good standing by the State in which such orga-
nization is providing educational services)’’ after ‘‘or-
ganization’’.
(2) Section 4041(g)(4) is amended—
(A) by inserting ‘‘(certified to be in good
standing by the State in which such organiza-
tion is providing educational services)’’ after
‘‘organization’’ the first place it appears, and
(B) by striking ‘‘use by a’’ and inserting
‘‘use by such a’’.
(c) NONAPPLICATION
OF
CERTIFICATION
REQUIRE-
MENTS FOR THE REFUND OF CERTAIN TAXES.—Section
6416(b)(2) is amended by adding at the end the following
new sentence: ‘‘With respect to any tax paid under sub-
chapter D of chapter 32, the certification requirements
under subparagraphs (C) and (D) shall not apply.’’.
(d) EFFECTIVE DATE.—The amendments made by this
section shall apply to sales after December 31, 2005.
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SEC. 1565. REREGISTRATION IN EVENT OF CHANGE IN OWN-
ERSHIP.
(a) IN GENERAL.—Section 4101(a) (relating to reg-
istration) is amended by adding at the end the following
new paragraph:
‘‘(4) REREGISTRATION IN EVENT OF CHANGE IN
OWNERSHIP.—Under regulations prescribed by the
Secretary, a person (other than a corporation the
stock of which is regularly traded on an established
securities market) shall be required to reregister under
this section if after a transaction (or series of related
transactions) more than 50 percent of ownership in-
terests in, or assets of, such person are held by persons
other than persons (or persons related thereto) who
held more than 50 percent of such interests or assets
before the transaction (or series of related trans-
actions).’’.
(b) CONFORMING AMENDMENTS.—
(1) CIVIL PENALTY.—Section 6719 (relating to
failure to register) is amended—
(A) by inserting ‘‘or reregister’’ after ‘‘reg-
ister’’ each place it appears,
(B) by inserting ‘‘OR REREGISTER’’ after
‘‘REGISTER’’ in the heading for subsection (a),
and
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(C) by inserting ‘‘OR REREGISTER’’ after
‘‘REGISTER’’ in the heading thereof.
(2) CRIMINAL PENALTY.—Section 7232 (relating
to failure to register under section 4101, false rep-
resentations of registration status, etc.) is amended—
(A) by inserting ‘‘or reregister’’ after ‘‘reg-
ister’’,
(B) by inserting ‘‘or reregistration’’ after
‘‘registration’’, and
(C) by inserting ‘‘OR REREGISTER’’ after
‘‘REGISTER’’ in the heading thereof.
(3) ADDITIONAL CIVIL PENALTY.—Section 7272
(relating to penalty for failure to register) is
amended—
(A) by inserting ‘‘or reregister’’ after ‘‘fail-
ure to register’’ in subsection (a),
(B) by inserting ‘‘OR REREGISTER’’ after
‘‘REGISTER’’ in the heading thereof.
(3) CLERICAL AMENDMENTS.—The item relating
to section 6719 in the table of sections for part I of
subchapter B of chapter 68, the item relating to sec-
tion 7232 in the table of sections for part II of sub-
chapter A of chapter 75, and the item relating to sec-
tion 7272 in the table of sections for subchapter B of
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chapter 75 are each amended by inserting ‘‘or rereg-
ister’’ after ‘‘register’’.
(c) EFFECTIVE DATE.—The amendments made by this
section shall apply to actions, or failures to act, after the
date of the enactment of this Act.
SEC. 1566. TREATMENT OF DEEP-DRAFT VESSELS.
(a) IN GENERAL.—On and after the date of the enact-
ment of this Act, the Secretary of the Treasury shall require
that a vessel described in section 4042(c)(1) of the Internal
Revenue Code of 1986 be considered a vessel for purposes
of the registration of the operator of such vessel under sec-
tion 4101 of such Code, unless such operator uses such vessel
exclusively for purposes of the entry of taxable fuel.
(b) EXEMPTION FOR DOMESTIC BULK TRANSFERS BY
DEEP-DRAFT VESSELS.—
(1) IN GENERAL.—Subparagraph (B) of section
4081(a)(1) (relating to tax on removal, entry, or sale)
is amended to read as follows:
‘‘(B) EXEMPTION FOR BULK TRANSFERS TO
REGISTERED TERMINALS OR REFINERIES.—
‘‘(i) IN GENERAL.—The tax imposed by
this paragraph shall not apply to any re-
moval or entry of a taxable fuel transferred
in bulk by pipeline or vessel to a terminal
or refinery if the person removing or enter-
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ing the taxable fuel, the operator of such
pipeline or vessel (except as provided in
clause (ii)), and the operator of such ter-
minal or refinery are registered under sec-
tion 4101.
‘‘(ii) NONAPPLICATION
OF
REGISTRA-
TION TO VESSEL OPERATORS ENTERING BY
DEEP-DRAFT
VESSEL.—For purposes of
clause (i), a vessel operator is not required
to be registered with respect to the entry of
a taxable fuel transferred in bulk by a vessel
described in section 4042(c)(1).’’.
(2) EFFECTIVE DATE.—The amendment made by
this subsection shall take effect on the date of the en-
actment of this Act.
SEC. 1567. RECONCILIATION OF ON-LOADED CARGO TO EN-
TERED CARGO.
(a) IN GENERAL.—Subsection (a) of section 343 of the
Trade Act of 2002 is amended by inserting at the end the
following new paragraph:
‘‘(4) TRANSMISSION
OF
DATA.—Pursuant to
paragraph (2), not later than 1 year after the date
of enactment of this paragraph, the Secretary of
Homeland Security, after consultation with the Sec-
retary of the Treasury, shall establish an electronic
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data interchange system through which the United
States Customs and Border Protection shall transmit
to the Internal Revenue Service information per-
taining to cargoes of any taxable fuel (as defined in
section 4083 of the Internal Revenue Code of 1986)
that the United States Customs and Border Protec-
tion has obtained electronically under its regulations
adopted in accordance with paragraph (1). For this
purpose, not later than 1 year after the date of enact-
ment of this paragraph, all filers of required cargo in-
formation for such taxable fuels (as so defined) must
provide such information to the United States Cus-
toms and Border Protection through such electronic
data interchange system.’’.
(b) EFFECTIVE DATE.—The amendment made by this
section shall take effect on the date of the enactment of this
Act.
SEC. 1568. TAXATION OF GASOLINE BLENDSTOCKS AND
KEROSENE.
With respect to fuel entered or removed after September
30, 2005, the Secretary of the Treasury shall, in applying
section 4083 of the Internal Revenue Code of 1986—
(1) prohibit the nonbulk entry or removal of any
gasoline blend stock without the imposition of tax
under section 4081 of such Code, and
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(2) shall not exclude mineral spirits from the
definition of kerosene.
SEC. 1569. NONAPPLICATION OF EXPORT EXEMPTION TO
DELIVERY OF FUEL TO MOTOR VEHICLES RE-
MOVED FROM UNITED STATES.
(a) IN GENERAL.—Section 4221(d)(2) (defining ex-
port) is amended by adding at the end the following new
sentence: ‘‘Such term does not include the delivery of a tax-
able fuel (as defined in section 4083(a)(1)) into a fuel tank
of a motor vehicle which is shipped or driven out of the
United States.’’.
(b) CONFORMING AMENDMENTS.—
(1) Section 4041(g) (relating to other exemp-
tions) is amended by adding at the end the following
new sentence: ‘‘Paragraph (3) shall not apply to the
sale of a liquid for delivery into a fuel tank of a
motor vehicle which is shipped or driven out of the
United States.’’.
(2) Clause (iv) of section 4081(a)(1)(A) (relating
to tax on removal, entry, or sale) is amended by in-
serting ‘‘or at a duty-free sales enterprise (as defined
in section 555(b)(8) of the Tariff Act of 1930)’’ after
‘‘section 4101’’.
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(c) EFFECTIVE DATE.—The amendments made by this
section shall apply to sales or deliveries made after the date
of the enactment of this Act.
SEC. 1570. PENALTY WITH RESPECT TO CERTAIN ADULTER-
ATED FUELS.
(a) IN GENERAL.—Part I of subchapter B of chapter
68 (relating to assessable penalties) is amended by adding
at the end the following new section:
‘‘SEC. 6720A. PENALTY WITH RESPECT TO CERTAIN ADUL-
TERATED FUELS.
‘‘(a) IN GENERAL.—Any person who knowingly trans-
fers for resale, sells for resale, or holds out for resale any
liquid for use in a diesel-powered highway vehicle or a die-
sel-powered train which does not meet applicable EPA regu-
lations (as defined in section 45H(c)(3)), shall pay a pen-
alty of $10,000 for each such transfer, sale, or holding out
for resale, in addition to the tax on such liquid (if any).
‘‘(b) PENALTY IN THE CASE OF RETAILERS.—Any per-
son who knowingly holds out for sale (other than for resale)
any liquid described in subsection (a), shall pay a penalty
of $10,000 for each such holding out for sale, in addition
to the tax on such liquid (if any).’’.
(b) DEDICATION OF REVENUE.—Paragraph (5) of sec-
tion 9503(b) (relating to certain penalties) is amended by
inserting ‘‘6720A,’’ after ‘‘6719,’’.
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(c) CLERICAL AMENDMENT.—The table of sections for
part I of subchapter B of chapter 68 is amended by adding
at the end the following new item:
‘‘Sec. 6720A. Penalty with respect to certain adulterated fuels.’’.
(d) EFFECTIVE DATE.—The amendments made by this
section shall apply to any transfer, sale, or holding out for
sale or resale occurring after the date of the enactment of
this Act.
SEC. 1571. OIL SPILL LIABILITY TRUST FUND FINANCING
RATE.
Section 4611(f) (relating to application of oil spill li-
ability trust fund financing rate) is amended to read as
follows:
‘‘(f) APPLICATION OF OIL SPILL LIABILITY TRUST
FUND FINANCING RATE.—
‘‘(1) IN GENERAL.—Except as provided in para-
graphs (2) and (3), the Oil Spill Liability Trust
Fund financing rate under subsection (c) shall apply
on and after April 1, 2006, or if later, the date which
is 30 days after the last day of any calendar quarter
for which the Secretary estimates that, as of the close
of that quarter, the unobligated balance in the Oil
Spill 
Liability 
Trust 
Fund 
is 
less 
than
$2,000,000,000.
‘‘(2) FUND BALANCE.—The Oil Spill Liability
Trust Fund financing rate shall not apply during a
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calendar quarter if the Secretary estimates that, as of
the close of the preceding calendar quarter, the unobli-
gated balance in the Oil Spill Liability Trust Fund
exceeds $3,000,000,000.
‘‘(3) TERMINATION.—The Oil Spill Liability
Trust Fund financing rate shall not apply after De-
cember 31, 2014.’’.
SEC. 1572. EXTENSION OF LEAKING UNDERGROUND STOR-
AGE TANK TRUST FUND FINANCING RATE.
(a) IN GENERAL.—Paragraph (3) of section 4081(d)
(relating to Leaking Underground Storage Tank Trust
Fund financing rate) is amended by striking ‘‘2005’’ and
inserting ‘‘2011’’.
(b) NO EXEMPTIONS FROM TAX EXCEPT FOR EX-
PORTS.—
(1) IN GENERAL.—Section 4082(a) (relating to
exemptions for diesel fuel and kerosene) is amended
by inserting ‘‘(other than such tax at the Leaking Un-
derground Storage Tank Trust Fund financing rate
imposed in all cases other than for export)’’ after
‘‘section 4081’’.
(2) AMENDMENTS RELATING TO SECTION 4041.—
(A) Subsections (a)(1)(B), (a)(2)(A), and
(c)(2) of section 4041 are each amended by in-
serting ‘‘(other than such tax at the Leaking Un-
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derground Storage Tank Trust Fund financing
rate)’’ after ‘‘section 4081’’.
(B) Section 4041(b)(1)(A) is amended by
striking ‘‘or (d)(1))’’.
(C) Section 4041(d) is amended by adding
at the end the following new paragraph:
‘‘(5) NONAPPLICATION
OF
EXEMPTIONS
OTHER
THAN FOR EXPORTS.—For purposes of this section,
the tax imposed under this subsection shall be deter-
mined without regard to subsections (f), (g) (other
than with respect to any sale for export under para-
graph (3) thereof), (h), and (l).’’.
(3) NO REFUND.—
(A) IN GENERAL.—Subchapter B of chapter
65 is amended by adding at the end the fol-
lowing new section:
‘‘SEC. 6430. TREATMENT OF TAX IMPOSED AT LEAKING UN-
DERGROUND STORAGE TANK TRUST FUND FI-
NANCING RATE.
‘‘No refunds, credits, or payments shall be made under
this subchapter for any tax imposed at the Leaking Under-
ground Storage Tank Trust Fund financing rate, except in
the case of fuels destined for export.’’.
(B) CLERICAL AMENDMENT.—The table of
sections for subchapter B of chapter 65 is
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amended by adding at the end the following new
item:
‘‘Sec. 6430. Treatment of tax imposed at Leaking Underground Storage Tank
Trust Fund financing rate.
(c) CERTAIN REFUNDS AND CREDITS NOT CHARGED
TO LUST TRUST FUND.—Subsection (c) of section 9508
(relating to Leaking Underground Storage Tank Trust
Fund) is amended to read as follows:
‘‘(c) EXPENDITURES.—Amounts in the Leaking Un-
derground Storage Tank Trust Fund shall be available, as
provided in appropriation Acts, only for purposes of mak-
ing expenditures to carry out section 9003(h) of the Solid
Waste Disposal Act as in effect on the date of the enactment
of the Superfund Amendments and Reauthorization Act of
1986.’’.
(d) EFFECTIVE DATES.—
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section shall
take effect on October 1, 2005.
(2) NO EXEMPTION.—The amendments made by
subsection (b) shall apply to fuel entered, removed, or
sold after September 30, 2005.
SEC. 1573. TIRE EXCISE TAX MODIFICATION.
(a) IN GENERAL.—Section 4071(a) (relating to impo-
sition and rate of tax) is amended by inserting ‘‘8.0 cents
in the case of a’’ before ‘‘super single tire’’.
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(b) DEFINITION OF SUPER SINGLE TIRE.—Section
4072(e) (defining super single tire) is amended by striking
‘‘13 inches’’ and inserting ‘‘17.5 inches’’.
(c) EFFECTIVE DATE.—The amendments made by this
section shall apply to sales after September 30, 2005.
TITLE XVI—CLIMATE CHANGE
Subtitle A—National Climate
Change Technology Deployment
SEC. 1601. GREENHOUSE GAS INTENSITY REDUCING TECH-
NOLOGY STRATEGIES.
Title XVI of the Energy Policy Act of 1992 (42 U.S.C.
13381 et seq.) is amended by adding at the end the fol-
lowing:
‘‘SEC. 
1610. 
GREENHOUSE 
GAS 
INTENSITY 
REDUCING
STRATEGIES.
‘‘(a) DEFINITIONS.—In this section:
‘‘(1) CARBON SEQUESTRATION.—The term ‘car-
bon sequestration’ means the capture of carbon diox-
ide through terrestrial, geological, biological, or other
means, which prevents the release of carbon dioxide
into the atmosphere.
‘‘(2) COMMITTEE.—The term ‘Committee’ means
the Interagency Coordinating Committee on Climate
Change Technology established under subsection
(c)(1).
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‘‘(3) DEVELOPING COUNTRY.—The term ‘devel-
oping country’ has the meaning given the term in sec-
tion 1608(m).
‘‘(4) GREENHOUSE GAS.—The term ‘greenhouse
gas’ means—
‘‘(A) carbon dioxide;
‘‘(B) methane;
‘‘(C) nitrous oxide;
‘‘(D) hydrofluorocarbons;
‘‘(E) perfluorocarbons; and
‘‘(F) sulfur hexafluoride.
‘‘(5) GREENHOUSE GAS INTENSITY.—The term
‘greenhouse gas intensity’ means the ratio of green-
house gas emissions to economic output.
‘‘(6) NATIONAL
LABORATORY.—The term ‘Na-
tional Laboratory’ means a laboratory owned by the
Department of Energy.
‘‘(7) WORKING
GROUP.—The term ‘Working
Group’ means the Climate Change Technology Work-
ing Group established under subsection (f)(1).
‘‘(b) OFFICE OF SCIENCE AND TECHNOLOGY POLICY
STRATEGY.—
‘‘(1) IN GENERAL.—Not later than 18 months
after the date of enactment of this section, the Direc-
tor of the Office of Science and Technology Policy
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shall, based on applicable Federal climate reports,
submit to the Secretary and the President a national
strategy to promote the deployment and commer-
cialization of greenhouse gas intensity reducing tech-
nologies and practices developed through research and
development programs conducted by the National
Laboratories, other Federal research facilities, univer-
sities, and the private sector.
‘‘(2) AVAILABILITY
OF
STRATEGY; UPDATES.—
The President shall—
‘‘(A) on submission of the strategy to the
President under paragraph (1), make the strat-
egy available to the public; and
‘‘(B) update the strategy as the President
determines to be necessary.
‘‘(c) INTERAGENCY COORDINATING COMMITTEE
ON
CLIMATE CHANGE TECHNOLOGY.—
‘‘(1) IN
GENERAL.—Not later than 180 days
after the date of enactment of this section, the Sec-
retary shall establish an Interagency Coordinating
Committee on Climate Change Technology to—
‘‘(A) integrate current Federal climate re-
ports; and
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‘‘(B) coordinate Federal climate change ac-
tivities and programs carried out in furtherance
of the strategy developed under subsection (b)(1).
‘‘(2) MEMBERSHIP.—The Committee shall be
composed of at least 6 members, including—
‘‘(A) the Secretary;
‘‘(B) the Secretary of Commerce;
‘‘(C) the Chairman of the Council on Envi-
ronmental Quality;
‘‘(D) the Secretary of Agriculture;
‘‘(E) the Administrator of the Environ-
mental Protection Agency; and
‘‘(F) the Secretary of Transportation.
‘‘(3) STAFF.—The Secretary shall provide such
personnel as are necessary to enable the Committee to
perform the duties of the Committee.
‘‘(d) CLIMATE CHANGE SCIENCE PROGRAM AND CLI-
MATE CHANGE TECHNOLOGY PROGRAM.—
‘‘(1) CLIMATE CHANGE SCIENCE PROGRAM.—Not
later than 180 days after the date on which the strat-
egy is submitted under subsection (b)(1), the Sec-
retary of Commerce, in cooperation with the Com-
mittee, shall permanently establish within the Depart-
ment of Commerce the Climate Change Science Pro-
gram to assist the Committee in the interagency co-