In the House of Representatives, U. S.,
December 8, 2006.
Resolved, That the House agree to the amendment of the 
Senate to the bill (H.R. 6111) entitled ‘‘An Act to amend the 
Internal Revenue Code of 1986 to provide that the Tax Court 
may review claims for equitable innocent spouse relief and to 
suspend the running on the period of limitations while such 
claims are pending’’, with the following
HOUSE AMENDMENTS TO SENATE AMENDMENT:
In lieu of the matter stricken by the amendment of 
the Senate, strike out all after the enacting clause of the 
House engrossed bill, and insert the following:
SECTION 1. SHORT TITLE, ETC. 
(a) SHORT TITLE.—This Act may be cited as the ‘‘Tax 
Relief and Health Care Act of 2006’’. 
(b) TABLE OF CONTENTS.—The table of contents for 
this Act is as follows:
Sec. 1. Short title, etc. 
DIVISION A—EXTENSION AND EXPANSION OF CERTAIN TAX RELIEF 
PROVISIONS, AND OTHER TAX PROVISIONS 
Sec. 100. Reference. 
TITLE I—EXTENSION AND MODIFICATION OF CERTAIN PROVISIONS 
Sec. 101. Deduction for qualified tuition and related expenses. 
Sec. 102. Extension and modification of new markets tax credit. 
Sec. 103. Election to deduct State and local general sales taxes. 
Sec. 104. Extension and modification of research credit.
Sec. 105. Work opportunity tax credit and welfare-to-work credit. 
Sec. 106. Election to include combat pay as earned income for purposes of earned 
income credit. 
Sec. 107. Extension and modification of qualified zone academy bonds. 
Sec. 108. Above-the-line deduction for certain expenses of elementary and sec-
ondary school teachers. 
Sec. 109. Extension and expansion of expensing of brownfields remediation costs. 
Sec. 110. Tax incentives for investment in the District of Columbia. 
Sec. 111. Indian employment tax credit. 
Sec. 112. Accelerated depreciation for business property on Indian reservations. 
Sec. 113. Fifteen-year straight-line cost recovery for qualified leasehold improve-
ments and qualified restaurant property. 
Sec. 114. Cover over of tax on distilled spirits. 
Sec. 115. Parity in application of certain limits to mental health benefits. 
Sec. 116. Corporate donations of scientific property used for research and of com-
puter technology and equipment. 
Sec. 117. Availability of medical savings accounts. 
Sec. 118. Taxable income limit on percentage depletion for oil and natural gas 
produced from marginal properties. 
Sec. 119. American Samoa economic development credit. 
Sec. 120. Extension of bonus depreciation for certain qualified Gulf Opportunity 
Zone property. 
Sec. 121. Authority for undercover operations. 
Sec. 122. Disclosures of certain tax return information. 
Sec. 123. Special rule for elections under expired provisions. 
TITLE II—ENERGY TAX PROVISIONS 
Sec. 201. Credit for electricity produced from certain renewable resources. 
Sec. 202. Credit to holders of clean renewable energy bonds. 
Sec. 203. Performance standards for sulfur dioxide removal in advanced coal-
based generation technology units designed to use subbituminous 
coal. 
Sec. 204. Deduction for energy efficient commercial buildings. 
Sec. 205. Credit for new energy efficient homes. 
Sec. 206. Credit for residential energy efficient property. 
Sec. 207. Energy credit. 
Sec. 208. Special rule for qualified methanol or ethanol fuel. 
Sec. 209. Special depreciation allowance for cellulosic biomass ethanol plant 
property. 
Sec. 210. Expenditures permitted from the Leaking Underground Storage Tank 
Trust Fund. 
Sec. 211. Treatment of coke and coke gas. 
TITLE III—HEALTH SAVINGS ACCOUNTS 
Sec. 301. Short title. 
Sec. 302. FSA and HRA terminations to fund HSAs. 
Sec. 303. Repeal of annual deductible limitation on HSA contributions. 
Sec. 304. Modification of cost-of-living adjustment. 
Sec. 305. Contribution limitation not reduced for part-year coverage. 
Sec. 306. Exception to requirement for employers to make comparable health sav-
ings account contributions. 
Sec. 307. One-time distribution from individual retirement plans to fund HSAs.
TITLE IV—OTHER PROVISIONS 
Sec. 401. Deduction allowable with respect to income attributable to domestic pro-
duction activities in Puerto Rico. 
Sec. 402. Credit for prior year minimum tax liability made refundable after pe-
riod of years. 
Sec. 403. Returns required in connection with certain options. 
Sec. 404. Partial expensing for advanced mine safety equipment. 
Sec. 405. Mine rescue team training tax credit. 
Sec. 406. Whistleblower reforms. 
Sec. 407. Frivolous tax submissions. 
Sec. 408. Addition of meningococcal and human papillomavirus vaccines to list 
of taxable vaccines. 
Sec. 409. Clarification of taxation of certain settlement funds made permanent. 
Sec. 410. Modification of active business definition under section 355 made per-
manent. 
Sec. 411. Revision of State veterans limit made permanent. 
Sec. 412. Capital gains treatment for certain self-created musical works made 
permanent. 
Sec. 413. Reduction in minimum vessel tonnage which qualifies for tonnage tax 
made permanent. 
Sec. 414. Modification of special arbitrage rule for certain funds made perma-
nent. 
Sec. 415. Great Lakes domestic shipping to not disqualify vessel from tonnage 
tax. 
Sec. 416. Use of qualified mortgage bonds to finance residences for veterans with-
out regard to first-time homebuyer requirement. 
Sec. 417. Exclusion of gain from sale of a principal residence by certain employ-
ees of the intelligence community. 
Sec. 418. Sale of property by judicial officers. 
Sec. 419. Premiums for mortgage insurance. 
Sec. 420. Modification of refunds for kerosene used in aviation. 
Sec. 421. Regional income tax agencies treated as States for purposes of confiden-
tiality and disclosure requirements. 
Sec. 422. Designation of wines by semi-generic names. 
Sec. 423. Modification of railroad track maintenance credit. 
Sec. 424. Modification of excise tax on unrelated business taxable income of chari-
table remainder trusts. 
Sec. 425. Loans to qualified continuing care facilities made permanent. 
Sec. 426. Technical corrections. 
DIVISION B—MEDICARE AND OTHER HEALTH PROVISIONS 
Sec. 1. Short title of division. 
TITLE I—MEDICARE IMPROVED QUALITY AND PROVIDER 
PAYMENTS 
Sec. 101. Physician payment and quality improvement. 
Sec. 102. Extension of floor on Medicare work geographic adjustment. 
Sec. 103. Update to the composite rate component of the basic case-mix adjusted 
prospective payment system for dialysis services. 
Sec. 104. Extension of treatment of certain physician pathology services under 
Medicare.
Sec. 105. Extension of Medicare reasonable costs payments for certain clinical di-
agnostic laboratory tests furnished to hospital patients in certain 
rural areas. 
Sec. 106. Hospital Medicare reports and clarifications. 
Sec. 107. Payment for brachytherapy. 
Sec. 108. Payment process under the competitive acquisition program (CAP). 
Sec. 109. Quality reporting for hospital outpatient services and ambulatory sur-
gical center services. 
Sec. 110. Reporting of anemia quality indicators for Medicare part B cancer 
anti-anemia drugs. 
Sec. 111. Clarification of hospice satellite designation. 
TITLE II—MEDICARE BENEFICIARY PROTECTIONS 
Sec. 201. Extension of exceptions process for Medicare therapy caps. 
Sec. 202. Payment for administration of part D vaccines. 
Sec. 203. OIG study of never events. 
Sec. 204. Medicare medical home demonstration project. 
Sec. 205. Medicare DRA technical corrections. 
Sec. 206. Limited continuous open enrollment of original medicare fee-for-service 
enrollees into Medicare Advantage non-prescription drug plans. 
TITLE III—MEDICARE PROGRAM INTEGRITY EFFORTS 
Sec. 301. Offsetting adjustment in Medicare Advantage Stabilization Fund. 
Sec. 302. Extension and expansion of recovery audit contractor program under 
the Medicare Integrity Program. 
Sec. 303. Funding for the Health Care Fraud and Abuse Control Account. 
Sec. 304. Implementation funding. 
TITLE IV—MEDICAID AND OTHER HEALTH PROVISIONS 
Sec. 401. Extension of Transitional Medical Assistance (TMA) and abstinence 
education program. 
Sec. 402. Grants for research on vaccine against Valley Fever. 
Sec. 403. Change in threshold for Medicaid indirect hold harmless provision of 
broad-based health care taxes. 
Sec. 404. DSH allotments for fiscal year 2007 for Tennessee and Hawaii. 
Sec. 405. Certain Medicaid DRA technical corrections. 
DIVISION C—OTHER PROVISIONS 
TITLE I—GULF OF MEXICO ENERGY SECURITY 
Sec. 101. Short title. 
Sec. 102. Definitions. 
Sec. 103. Offshore oil and gas leasing in 181 Area and 181 south Area of Gulf 
of Mexico. 
Sec. 104. Moratorium on oil and gas leasing in certain areas of Gulf of Mexico. 
Sec. 105. Disposition of qualified outer Continental Shelf revenues from 181 Area, 
181 south Area, and 2002–2007 planning areas of Gulf of Mex-
ico. 
TITLE II—SURFACE MINING CONTROL AND RECLAMATION ACT 
AMENDMENTS OF 2006
Sec. 200. Short title.
Subtitle A—Mining Control and Reclamation 
Sec. 201. Abandoned Mine Reclamation Fund and purposes. 
Sec. 202. Reclamation fee. 
Sec. 203. Objectives of Fund. 
Sec. 204. Reclamation of rural land. 
Sec. 205. Liens. 
Sec. 206. Certification. 
Sec. 207. Remining incentives. 
Sec. 208. Extension of limitation on application of prohibition on issuance of 
permit. 
Sec. 209. Tribal regulation of surface coal mining and reclamation operations. 
Subtitle B—Coal Industry Retiree Health Benefit Act 
Sec. 211. Certain related persons and successors in interest relieved of liability 
if premiums prepaid. 
Sec. 212. Transfers to funds; premium relief. 
Sec. 213. Other provisions. 
TITLE III—WHITE PINE COUNTY CONSERVATION, RECREATION, AND 
DEVELOPMENT 
Sec. 301. Authorization of appropriations. 
Sec. 302. Short title. 
Sec. 303. Definitions. 
Subtitle A—Land Disposal 
Sec. 311. Conveyance of White Pine County, Nevada, land. 
Sec. 312. Disposition of proceeds. 
Subtitle B—Wilderness Areas 
Sec. 321. Short title. 
Sec. 322. Findings. 
Sec. 323. Additions to National Wilderness Preservation System. 
Sec. 324. Administration. 
Sec. 325. Adjacent management. 
Sec. 326. Military overflights. 
Sec. 327. Native American cultural and religious uses. 
Sec. 328. Release of wilderness study areas. 
Sec. 329. Wildlife management. 
Sec. 330. Wildfire, insect, and disease management. 
Sec. 331. Climatological data collection. 
Subtitle C—Transfers of Administrative Jurisdiction 
Sec. 341. Transfer to the United States Fish and Wildlife Service. 
Sec. 342. Transfer to the Bureau of Land Management. 
Sec. 343. Transfer to the Forest Service. 
Sec. 344. Availability of map and legal descriptions. 
Subtitle D—Public Conveyances 
Sec. 351. Conveyance to the State of Nevada. 
Sec. 352. Conveyance to White Pine County, Nevada.
Subtitle E—Silver State Off-Highway Vehicle Trail 
Sec. 355. Silver State off-highway vehicle trail. 
Subtitle F—Transfer of Land to Be Held in Trust for the Ely Shoshone Tribe. 
Sec. 361. Transfer of land to be held in trust for the Ely Shoshone Tribe. 
Subtitle G—Eastern Nevada Landscape Restoration Project. 
Sec. 371. Findings; purposes. 
Sec. 372. Definitions. 
Sec. 373. Restoration project. 
Subtitle H—Amendments to the Southern Nevada Public Land Management 
Act of 1998
Sec. 381. Findings. 
Sec. 382. Availability of special account. 
Subtitle I—Amendments to the Lincoln County Conservation, Recreation, and 
Development Act of 2004
Sec. 391. Disposition of proceeds. 
Subtitle J—All American Canal Projects 
Sec. 395. All American Canal Lining Project. 
Sec. 396. Regulated storage water facility. 
Sec. 397. Application of law. 
TITLE IV—OTHER PROVISIONS 
Sec. 401. Tobacco personal use quantity exception to not apply to delivery sales. 
Sec. 402. Ethanol Tariff Schedule. 
Sec. 403. Withdrawal of certain Federal land and interests in certain Federal 
land from location, entry, and patent under the mining laws 
and disposition under the mineral and geothermal leasing laws. 
Sec. 404. Continuing eligibility for certain students under District of Columbia 
School Choice Program. 
Sec. 405. Study on Establishing Uniform National Database on Elder Abuse. 
Sec. 406. Temporary duty reductions for certain cotton shirting fabric. 
Sec. 407. Cotton Trust Fund. 
Sec. 408. Tax court review of requests for equitable relief from joint and several 
liability. 
DIVISION D—TEMPORARILY MODIFY CERTAIN RATES OF DUTY AND 
MAKE OTHER TECHNICAL AMENDMENTS TO THE TRADE LAWS, 
EXTEND CERTAIN TRADE PREFERENCE PROGRAMS, AND OTHER 
PURPOSES 
Sec. 1. Table of contents. 
TITLE I—TARIFF PROVISIONS 
Sec. 1001. Reference; expired provisions.
Subtitle A—New Duty Suspensions and Reductions 
CHAPTER 1—NEW DUTY SUSPENSIONS 
Sec. 1111. Diethyl sulfate. 
Sec. 1112. Sorafenib. 
Sec. 1113. Prohexadione calcium. 
Sec. 1114. Methyl methoxy acetate. 
Sec. 1115. Methoxyacetic acid. 
Sec. 1116. N-Methylpiperidine. 
Sec. 1117. Quinclorac technical. 
Sec. 1118. Pyridaben. 
Sec. 1119. Certain rubber or plastic footwear. 
Sec. 1120. Sodium ortho-phenylphenol. 
Sec. 1121. Certain chemical. 
Sec. 1122. Baypure CX. 
Sec. 1123. Isoeicosane. 
Sec. 1124. Isododecane. 
Sec. 1125. Isohexadecane. 
Sec. 1126. Aminoguanidine bicarbonate. 
Sec. 1127. o-Chlorotoluene. 
Sec. 1128. Bayderm bottom DLV-N. 
Sec. 1129. 2,3-Dichloronitrobenzene. 
Sec. 1130. 1-Methoxy-2-propanol. 
Sec. 1131. Basic Red 1 dye. 
Sec. 1132. Basic Red 1:1 dye. 
Sec. 1133. Basic Violet 11 dye. 
Sec. 1134. Basic Violet 11:1 dye. 
Sec. 1135. N-Cyclohexylthiophthalimide. 
Sec. 1136. 4,4′-Dithiodimorpholine. 
Sec. 1137. Tetraethylthiuram disulfide. 
Sec. 1138. Certain tetramethylthiuram disulfide. 
Sec. 1139. Certain aerosol valves. 
Sec. 1140. 4-Methyl-5-n-propoxy-2,4-dihydro-1,2,4-triazol-3-one. 
Sec. 1141. Ethoxyquin. 
Sec. 1142. Tricholorobenzene. 
Sec. 1143. Benzoic acid, 3,4,5-trihydroxy-, propyl ester. 
Sec. 1144. 2-Cyanopyridine. 
Sec. 1145. Mixed xylidines. 
Sec. 1146. Certain reception apparatus not containing a clock or clock timer, in-
corporating only AM radio. 
Sec. 1147. Pigment Yellow 219. 
Sec. 1148. Pigment Blue 80. 
Sec. 1149. 1-Oxa-3, 
20-diazadispiro-[5.1.11.2] 
heneicosan-21-one 
2,2,4,4-
tetramethyl-,hydrochloride, reaction products with epichloro-
hydrin, hydrolyzed and polymerized. 
Sec. 1150. Isobutyl parahydroxybenzoic acid and its sodium salt. 
Sec. 1151. Phosphinic acid, diethyl-, aluminum salt. 
Sec. 1152. Exolit OP 1312. 
Sec. 1153. Sodium hypophosphite. 
Sec. 1154. Cyanuric chloride. 
Sec. 1155. Certain leather footwear for persons other than men or women. 
Sec. 1156. Certain other work footwear. 
Sec. 1157. Certain turn or turned footwear. 
Sec. 1158. Certain work footwear with outer soles of leather.
Sec. 1159. Certain footwear with outer soles of rubber or plastics and with open 
toes or heels. 
Sec. 1160. Certain athletic footwear. 
Sec. 1161. Certain work footwear. 
Sec. 1162. Certain footwear. 
Sec. 1163. 1-Naphthyl methylcarbamate. 
Sec. 1164. Certain 16-inch variable speed scroll saw machines. 
Sec. 1165. 3,4-Dimethoxybenzaldehyde. 
Sec. 1166. 2-Aminothiophenol. 
Sec. 1167. Solvent Red 227. 
Sec. 1168. Mixtures of formaldehyde polymer and toluene. 
Sec. 1169. 1,2-Bis(3-aminopropyl)ethylenediamine, polymer with N-butyl-2,2,6,6-
tetramethyl-4-piperidinamine and 2,4,6-trichloro-1,3,5-triazine. 
Sec. 1170. Mixture of barium carbonate, strontium carbonate, calcium carbonate, 
methoxy-2-propananolacetate-1, for use as emitter suspension 
cathode coating. 
Sec. 1171. Resin cement. 
Sec. 1172. Phosphor yox, yttrium oxide phosphor, activated by europium. 
Sec. 1173. Phosphor-bag-barium magnesium aluminate phosphor. 
Sec. 1174. Yttrium vanadate phosphor. 
Sec. 1175. Phosphor scap strontium chloroapatite-europium. 
Sec. 1176. Phosphor zinc silicate. 
Sec. 1177. Strontium magnesium phosphate-tin doped. 
Sec. 1178. Phosphor-yof flu pdr yox; yttrium oxide phosphor, activated by euro-
pium. 
Sec. 1179. Calcium chloride phosphate phosphor. 
Sec. 1180. Ceramic frit powder. 
Sec. 1181. Phosphor lite white and phosphor blue halo. 
Sec. 1182. Phosphor-sca, strontium halophosphate doped with europium. 
Sec. 1183. Phosphor-cool white small particle calcium halophosphate phosphor ac-
tivated by manganese and antimony. 
Sec. 1184. Phosphor lap lanthanum phosphate phosphor, activated by cerium and 
terbium. 
Sec. 1185. Kashmir. 
Sec. 1186. Certain articles of platinum. 
Sec. 1187. Nickel alloy wire. 
Sec. 1188. Titanium mononitride. 
Sec. 1189. High accuracy, metal, marine sextants, used for navigating by celestial 
bodies. 
Sec. 1190. Electrically operated pencil sharpeners. 
Sec. 1191. Valve assemblies (vacuum relief). 
Sec. 1192. Seals, aerodynamic, fireproof. 
Sec. 1193. Wing illumination lights. 
Sec. 1194. Exterior emergency lights. 
Sec. 1195. Magnesium peroxide. 
Sec. 1196. Certain footwear other than for men. 
Sec. 1197. Grass shears with rotating blade. 
Sec. 1198. Cerium sulfide pigments. 
Sec. 1199. Kresoxim methyl. 
Sec. 1200. 4-piece or 5-piece fireplace tools of iron or steel. 
Sec. 1201. RSD 1235. 
Sec. 1202. MCPB acid and MCPB sodium salt. 
Sec. 1203. Gibberellic acid. 
Sec. 1204. Triphenyltin hydroxide. 
Sec. 1205. Bromoxynil octonoate.
Sec. 1206. Methyl 3-(trifluoromethyl)benzoate. 
Sec. 1207. 4-(Trifluoromethoxy)phenyl isocyanate. 
Sec. 1208. 4-Methylbenzonitrile. 
Sec. 1209. Diaminodecane. 
Sec. 1210. Certain compounds of lanthanum phosphates. 
Sec. 1211. Certain compounds of yttrium europium oxide coprecipitates. 
Sec. 1212. Certain compounds of lanthanum, cerium, and terbium phosphates. 
Sec. 1213. Certain compounds of yttrium cerium phosphates. 
Sec. 1214. Canned, boiled oysters, not smoked. 
Sec. 1215. Boots. 
Sec. 1216. Vinylidene chloride-methyl methacrylate-acrylonitrile copolymer. 
Sec. 1217. 1-Propene, 1,1,2,3,3,3-hexafluoro-, oxidized, polymerized, reduced 
hydrolyzed. 
Sec. 1218. 1-Propene,1,1,2,3,3,3-hexafluoro-oxidized, polymerized. 
Sec. 1219. 1-Propene, 1,1,2,3,3,3-hexafluoro-, telomer with chlorotrifluoroethene, 
oxidized, reduced, ethyl ester, hydrolyzed. 
Sec. 1220. Infrared absorbing dye. 
Sec. 1221. 1,1,2-2-Tetrafluoroethene, oxidized, polymerized. 
Sec. 1222. Methoxycarbonyl-terminated 
perfluorinated 
polyoxymethylene-
polyoxyethylene. 
Sec. 1223. Ethene, tetrafluoro, oxidized, polymerized, reduced, decarboxylated. 
Sec. 1224. Ethene, tetrafluoro, oxidized, polymerized reduced, methyl esters, re-
duced, ethoxylated. 
Sec. 1225. Oxiranemethanol, polymers with reduced methyl esters of reduced po-
lymerized oxidized tetrafluoroethylene. 
Sec. 1226. Ethene, tetrafluoro, oxidized, polymerized reduced, methyl esters, re-
duced. 
Sec. 1227. Certain light-absorbing photo dyes. 
Sec. 1228. Certain specialty monomers. 
Sec. 1229. Suspension of duty on exoflex F BX7011. 
Sec. 1230. Triphenyl phosphine. 
Sec. 1231. Certain golf bag bodies. 
Sec. 1232. Dichlorprop-p 
acid, 
dichlorprop-p 
dimethylamine 
salt, 
and 
dichlorprop-p 2-ethylhexyl ester. 
Sec. 1233. 2,4-db acid and 2,4-db dimethylamine salt. 
Sec. 1234. Filament fiber tow of rayon. 
Sec. 1235. Parts for use in the manufacture of certain high-performance loud-
speakers. 
Sec. 1236. Certain plastic lamp-holder housings containing sockets. 
Sec. 1237. Certain porcelain lamp-holder housings containing sockets. 
Sec. 1238. Certain aluminum lamp-holder housings containing sockets. 
Sec. 1239. Certain brass lamp-holder housings containing sockets. 
Sec. 1240. Staple fibers of viscose rayon, not carded. 
Sec. 1241. Staple fibers of rayon, carded, combed, or otherwise processed. 
Sec. 1242. Mini DVD camcorder with 680K pixel CCD. 
Sec. 1243. Mini DVD camcorder with 20G HDD. 
Sec. 1244. Metal halide lamp. 
Sec. 1245. Hand-held electronic can openers. 
Sec. 1246. Electric knives. 
Sec. 1247. Toaster ovens with single-slot traditional toaster opening on top of 
oven. 
Sec. 1248. Ice shavers. 
Sec. 1249. Dual-press sandwich makers with floating upper lid and lock. 
Sec. 1250. Electric juice extractors greater than 300 watts but less than 400 
watts.
Sec. 1251. Electric juice extractors not less than 800 watts. 
Sec. 1252. Open-top electric indoor grills. 
Sec. 1253. Automatic drip coffeemakers other than those with clocks. 
Sec. 1254. Automatic drip coffeemakers with electronic clocks. 
Sec. 1255. Electric under-the-cabinet mounting can openers. 
Sec. 1256. Dimethyl malonate. 
Sec. 1257. Lightweight digital camera lenses. 
Sec. 1258. Digital zoom camera lenses. 
Sec. 1259. Color flat panel screen monitors. 
Sec. 1260. Color monitors with a video display diagonal of 35.56 cm or greater. 
Sec. 1261. Color monitors. 
Sec. 1262. Black and white monitors. 
Sec. 1263. 6 V lead-acid storage batteries. 
Sec. 1264. Zirconyl chloride. 
Sec. 1265. Naphthol AS-CA. 
Sec. 1266. Naphthol AS-KB. 
Sec. 1267. Basic Violet 1. 
Sec. 1268. Basic Blue 7. 
Sec. 1269. 3-Amino-4-methylbenzamide. 
Sec. 1270. Acetoacetyl-2,5-dimethoxy-4-chloroanilide. 
Sec. 1271. Phenyl salicylate (benzoic acid, 2-hydroxy-, phenyl ester). 
Sec. 1272. Synthetic indigo powder. 
Sec. 1273. 1,3,5-Triazine-2,4-diamine, 6-[2-(2-methyl-1H-imidazol-1-yl)ethyl]-. 
Sec. 1274. 50/50 Mixture of 1,3,5-triazine-2,4,6(1H,3H,5H)-trione, 1,3,5-tris[(2r)-
oxiranylmethyl]- 
and 
1,3,5,-triazine-2,4,6(1H,3H,5H)-trione, 
1,3,5-tris[(2s)-oxiranylmethyl]-. 
Sec. 1275. 9H-Thioxanthene-2-carboxaldehyde, 9-oxo-, 2-(o-acetyloxime). 
Sec. 1276. 1H-Imidazole, 2-ethyl-4-methyl-. 
Sec. 1277. 1H-Imidazole-4-methanol, 5-methyl-2-phenyl-. 
Sec. 1278. 4-Cyclohexene-1,2-dicarboxylic acid, compd. With 1,3,5-triazine-2,4,6-
triamine (1:1). 
Sec. 1279. 1,3,5,-Triazine-2,4-diamine, 6-[2-(2-undecyl-1H-imidazol-1-yl)ethyl]-. 
Sec. 1280. Certain footwear valued over $20 a pair with coated or laminated tex-
tile fabrics. 
Sec. 1281. Certain women’s footwear with coated or laminated textile fabrics. 
Sec. 1282. Certain men’s footwear with coated or laminated textile fabrics. 
Sec. 1283. Certain men’s footwear valued over $20 a pair with coated or lami-
nated textile fabrics. 
Sec. 1284. Certain women’s footwear valued over $20 a pair with coated or lami-
nated textile fabrics. 
Sec. 1285. Certain other footwear valued over $20 a pair with coated or lami-
nated textile fabrics. 
Sec. 1286. Certain footwear with coated or laminated textile fabrics. 
Sec. 1287. Certain other footwear covering the ankle with coated or laminated 
textile fabrics. 
Sec. 1288. Certain women’s footwear covering the ankle with coated or laminated 
textile fabrics. 
Sec. 1289. Certain women’s footwear not covering the ankle with coated or lami-
nated textile fabrics. 
Sec. 1290. Felt-bottom boots for use in fishing waders. 
Sec. 1291. Lug bottom boots for use in fishing waders. 
Sec. 1292. Certain parts and accessories for measuring or checking instruments. 
Sec. 1293. Certain printed circuit assemblies. 
Sec. 1294. Certain subassemblies for measuring equipment for telecommuni-
cations.
Sec. 1295. Chloroneb. 
Sec. 1296. p-Nitrobenzoic acid (PNBA). 
Sec. 1297. Allyl pentaerythritol (APE). 
Sec. 1298. Butyl ethyl propanediol (BEP). 
Sec. 1299. BEPD70L. 
Sec. 1300. Boltorn-1 (bolt-1). 
Sec. 1301. Boltorn-2 (bolt-2). 
Sec. 1302. Cyclic TMP formal (CTF). 
Sec. 1303. DITMP. 
Sec. 1304. Polyol DPP (DPP). 
Sec. 1305. Hydroxypivalic acid (HPA). 
Sec. 1306. TMPDE. 
Sec. 1307. TMPME. 
Sec. 1308. TMP oxetane (TMPO). 
Sec. 1309. TMPO ethoxylate (TMPOE). 
Sec. 1310. Amyl-anthraquinone. 
Sec. 1311. T-butyl acrylate. 
Sec. 1312. 3-Cyclohexene-1-carboxylic acid, 6-[(di-2-propenylamino)carbonyl]-, 
rel-(1R,6R)-, reaction products with pentafluoroiodoethane-tetra-
fluoroethylene telomer, ammonium salt. 
Sec. 1313. Mixtures of phosphate ammonium salt derivatives of a fluorochemical. 
Sec. 1314. 1-(3H)-isobenzofuranone, 3,3-bis(2-methyl-1-octyl-1H-indol-3-yl)-. 
Sec. 1315. Mixture of poly[[6-[(1,1,3,3-tetramethylbutyl)amino]-1,3,5-triazine-2,4-
diyl] 
[2,2,6,6-tetramethyl-4-piperidinyl)imino]-1,6-
hexanediyl[(2,2,6,6-tetramethyl-4-piperidinyl)imino]]) 
and 
bis(2,2,6,6-tetramethyl-4-piperidyl) sebacate. 
Sec. 1316. Certain bitumen-coated polyethylene sleeves specifically designed to 
protect in-ground wood posts. 
Sec. 1317. Nylon woolpacks used to package wool. 
Sec. 1318. Magnesium zinc aluminum hydroxide carbonate hydrate. 
Sec. 1319. C12–18 alkenes. 
Sec. 1320. Acrypet UT100. 
Sec. 1321. 5-Amino-1-[2,6-dichloro-4-(trifluoromethyl)phenyl]-4-[(1R,S)–
(trifluoromethyl)-sulfinyl]-1H-pyrazole-3-carbonitrile (Fipronil). 
Sec. 1322. 2,3-Pyridinedicarboxylic acid. 
Sec. 1323. Mixtures of 2-amino-2,3-dimethylbutylnitrile and toluene. 
Sec. 1324. 2,3-Quinolinedicarboxylic acid. 
Sec. 1325. 3,5-Difluoroaniline. 
Sec. 1326. Clomazone. 
Sec. 1327. Chloropivaloyl chloride. 
Sec. 1328. N,N′-Hexane-1,6-diylbis(3-(3,5-di-tert-butyl-4-
hydroxyphenylpropionamide)). 
Sec. 1329. Reactive Red 268. 
Sec. 1330. Reactive Red 270. 
Sec. 1331. Certain glass thermo bulbs. 
Sec. 1332. Pyriproxyfen. 
Sec. 1333. Uniconazole-P. 
Sec. 1334. Bispyribac-sodium. 
Sec. 1335. Dinotefuran. 
Sec. 1336. Etoxazole. 
Sec. 1337. Bioallethrin. 
Sec. 1338. S-Bioallethrin. 
Sec. 1339. Tetramethrin. 
Sec. 1340. Tralomethrin. 
Sec. 1341. Flumiclorac-pentyl.
Sec. 1342. 1-Propene-2-methyl homopolymer. 
Sec. 1343. Acronal-S-600. 
Sec. 1344. Lucirin TPO. 
Sec. 1345. Sokalan PG IME. 
Sec. 1346. Lycopene 10 percent. 
Sec. 1347. Mixtures of CAS Nos. 181274–15–7 and 208465–21–8. 
Sec. 1348. 2-Methyl-1-[4-(methylthio)phenyl]-2-(4-morpholinyl)–1-propanone. 
Sec. 1349. 1,6-Hexanediamine, 
N,N- 
bis(2,2,6,6-tetramethyl-4- 
piperidinyl)-, 
polymer with 2,4,6-trichloro-1,3,5-triazine, reaction products 
with n-butyl-1-butanamine and N-butyl- 2,2,6,6-tetramethyl-4- 
piperidinamine. 
Sec. 1350. Vat Black 25. 
Sec. 1351. Acid Orange 162. 
Sec. 1352. Methyl salicylate. 
Sec. 1353. 1,2-Octanediol. 
Sec. 1354. Menthone glycerin acetal. 
Sec. 1355. Pontamine Green 2b. 
Sec. 1356. Bayderm bottom 10 UD. 
Sec. 1357. Bayderm finish DLH. 
Sec. 1358. Levagard DMPP. 
Sec. 1359. Bayderm bottom DLV. 
Sec. 1360. Certain ethylene-vinyl acetate copolymers. 
Sec. 1361. Cyazofamid. 
Sec. 1362. Flonicamid. 
Sec. 1363. Zeta-cypermethrin. 
Sec. 1364. 2-Ethylhexyl 4-methoxycinnamate. 
Sec. 1365. Certain flame retardant plasticizers. 
Sec. 1366. Baypure DS. 
Sec. 1367. Bayowet C4. 
Sec. 1368. Certain bicycle parts. 
Sec. 1369. Other cycles. 
Sec. 1370. Certain bicycle parts. 
Sec. 1371. Certain bicycle parts. 
Sec. 1372. (2-Chloroethyl)phosphonic acid (Ethephon). 
Sec. 1373. Preparations 
containing, 
2-(1-(((3-chloro-2-pro-
penyl)oxy)imino)propyl)–5-(2-(ethylthio)propyl)–3-hydroxy-2-
cyclohexene-1-one (Clethodim). 
Sec. 1374. Urea, polymer with formaldehyde (pergopak). 
Sec. 1375. Ortho nitroaniline. 
Sec. 1376. 2,2 -(2,5-thiophenediyl)bis(5-(1,1-dimethylethyl)benzoxazole). 
Sec. 1377. Certain chemicals and chemical mixtures. 
Sec. 1378. Acid Red 414. 
Sec. 1379. Solvent Yellow 163. 
Sec. 1380. 4-Amino-3,6-bis[[5-[[4-chloro-6-[methyl[2-(methylamino)–2-
oxoethyl]amino]-1,3,5-triazin-2-yl]amino]-2-sulfophenyl]azo]-5-
hydroxy-2,7-naphthalenedisulfonic acid, lithium potassium so-
dium salt. 
Sec. 1381. Reactive Red 123. 
Sec. 1382. Reactive Blue 250. 
Sec. 1383. Reactive Black 5. 
Sec. 1384. 5-[(2-Cyano-4-nitrophenyl)azo]-2-[[2-(2-hydroxyethoxy)ethyl]amino]-4-
methyl-6-(phenylamino)–3-pyridinecarbonitrile. 
Sec. 1385. Cyano[3-[(6-methoxy-2-benzothiazolyl)amino]-1H-isoindol-1-ylidene]-
acetic acid, pentyl ester.
Sec. 1386. [(9,10-Dihydro-9,10-dioxo-1,4-anthracenediyl)bis[imino[3-(2-
methylpropyl)–3,1-propanediyl]]]bisbenzenesulfonic acid, diso-
dium salt. 
Sec. 1387. [4-(2,6-Dihydro-2,6-dioxo-7-phenylbenzo[1,2-b:4,5-b′]difuran-3-
yl)phenoxy]-acetic acid, 2-ethoxyethyl ester. 
Sec. 1388. 3-Phenyl-7-(4-propoxyphenyl)-benzo[1,2-b:4,5-b′]difuran-2,6-dione. 
Sec. 1389. 2-[[[2, 
5-Dichloro-4-[(2-methyl-1H-indol-3-
yl)azo]phenyl]sulfonyl]amino]-ethanesulfonic acid, monosodium 
salt. 
Sec. 1390. 2,7-Naphthalenedisulfonic acid, 5-[[4-chloro-6-[(3-sulfophenyl)amino]-
1,3,5-triazin-2-yl]amino]-4-hydroxy-3-[[4-[[2-
(sulfoxy)ethyl]sulfonyl]phenyl]azo]-, sodium salt. 
Sec. 1391. 7-[[2-[(Aminocarbonyl)amino]-4-[[4-[4-[2-[[4-[[3-[(aminocarbonyl) 
amino]-4-[(3,6,8-trisulfo-2-naphthalenyl)azo]phenyl]amino]-6-
chloro-1,3,5-triazin-2-yl]amino]ethyl]- 
1-piperazinyl]-6-chloro-
1,3,5-triazin-2-yl]amino]phenyl]azo]-1,3,6-naphthalenetrisulfonic 
acid, lithium potassium sodium salt. 
Sec. 1392. 4-[[3-(Acetylamino)phenyl]amino]-1-amino-9,10-dihydro-9,10-dioxo-2-
anthracenesulfonic acid, monosodium salt. 
Sec. 1393. [4-[2,6-Dihydro-2,6-dioxo-7-(4-propoxyphenyl)benzo[1,2-b:4,5-b 
]difuran-3-yl]phenoxy]-acetic acid, 2-ethoxyethyl ester. 
Sec. 1394. Basic Yellow 40 chloride based. 
Sec. 1395. Direct Yellow 119. 
Sec. 1396. Naugard 412s. 
Sec. 1397. Triacetonamine. 
Sec. 1398. Ipconazole. 
Sec. 1399. Omite tech. 
Sec. 1400. Pantera technical. 
Sec. 1401. p-Toluenesulfonyl chloride. 
Sec. 1402. Preformed pellets of a mixture of sodium iodide, thallium iodide, dys-
prosium tri-iodide, holmium tri-iodide, thulium tri-iodide, and 
sometimes calcium iodide. 
Sec. 1403. p-Aminobenzamide (4-aminobenzamide). 
Sec. 1404. p-Chloroaniline. 
Sec. 1405. 4-Chloro-2-nitroaniline. 
Sec. 1406. o-Chloro-p-toluidine (3-chloro-4-methylaniline). 
Sec. 1407. 2-Chloroacetoacetanilide. 
Sec. 1408. p-Acetoacetanisidide. 
Sec. 1409. 1-Hydroxy-2-naphthoic acid. 
Sec. 1410. Pigment Green 7 crude, not ready for use as a pigment. 
Sec. 1411. 1,8-Naphthalimide (1H-benz[de]isoquinoline-1,3(2H)-dione). 
Sec. 1412. Diisopropyl succinate. 
Sec. 1413. 2,4-Di-tert-butyl-6-(5-chlorobenzotriazol-2-yl)phenol. 
Sec. 1414. Direct Black 22. 
Sec. 1415. Methylene bis-benzotriazolyl tetramethylbutylphenol. 
Sec. 1416. Bis-ethylhexyloxyphenol methoxyphenol triazine. 
Sec. 1417. Reactive Orange 132. 
Sec. 1418. Acid Black 244. 
Sec. 1419. Certain cores used in remanufacture. 
Sec. 1420. ADTP. 
Sec. 1421. DCBTF. 
Sec. 1422. Noviflumuron. 
Sec. 1423. Parachlorobenzotrifluoride. 
Sec. 1424. Mixtures of insecticide. 
Sec. 1425. Mixture of fungicide.
Sec. 1426. 1,2-Benzisothiazol-3(2H)-one. 
Sec. 1427. Styrene, ar-ethyl-, polymer with divinylbenzene and styrene (6CI) 
beads with low ash. 
Sec. 1428. Mixtures of fungicide. 
Sec. 1429. 2-Methyl-4-chlorophenoxy-acetic acid, di-methylamine salt. 
Sec. 1430. Charge control agent 7. 
Sec. 1431. Pro-jet Black 820 liquid feed. 
Sec. 1432. Pro-jet Magenta M700. 
Sec. 1433. Pro-jet Fast Black 287 NA liquid feed. 
Sec. 1434. Pro-jet Fast Black 286 stage. 
Sec. 1435. Pro-jet Cyan 485 stage. 
Sec. 1436. Pro-jet Black 661 liquid feed. 
Sec. 1437. Pro-jet Black Cyan 854 liquid feed. 
Sec. 1438. Erasers. 
Sec. 1439. Artificial flowers. 
Sec. 1440. Suspension system stabilizer bars. 
Sec. 1441. Rattan webbing. 
Sec. 1442. Tractor body parts. 
Sec. 1443. AC electric motors of an output exceeding 74.6 W but not exceeding 
85 W. 
Sec. 1444. AC electric motors of an output exceeding 74.6 W but not exceeding 
105 W. 
Sec. 1445. AC electric motors of an output exceeding 74.6 W but not exceeding 
95 W. 
Sec. 1446. Certain AC electric motors. 
Sec. 1447. Viscose rayon yarn. 
Sec. 1448. Certain twisted yarn of viscose rayon. 
Sec. 1449. Allyl ureido monomer. 
Sec. 1450. Synthetic elastic staple fiber. 
Sec. 1451. Certain fiberglass sheets. 
Sec. 1452. Halophosphor calcium diphosphate. 
Sec. 1453. Certain rayon staple fibers. 
Sec. 1454. Synthetic quartz or fused silica photomask substrates. 
Sec. 1455. Certain integrated machines for manufacturing pneumatic tires. 
Sec. 1456. Tramway cars. 
Sec. 1457. Certain artificial filament single yarn (other than sewingthread). 
Sec. 1458. Certain electrical transformers rated at 25VA. 
Sec. 1459. Certain electrical transformers rated at 40VA. 
CHAPTER 2—REDUCTIONS 
Sec. 1461. Floor coverings and mats of vulcanized rubber. 
Sec. 1462. Manicure and pedicure sets. 
Sec. 1463. Nitrocellulose. 
Sec. 1464. Sulfentrazone technical. 
Sec. 1465. Clock radio combos. 
Sec. 1466. Thiamethoxam technical. 
Sec. 1467. Staple fibers of viscose rayon, not carded, combed, or otherwise proc-
essed for spinning. 
Sec. 1468. Certain men’s footwear covering the ankle with coated or laminated 
textile fabrics. 
Sec. 1469. Certain footwear not covering the ankle with coated or laminated tex-
tile fabrics. 
Sec. 1470. Acrylic or modacrylic synthetic staple fibers, not carded, combed, or 
otherwise processed for spinning.
Sec. 1471. Certain women’s footwear. 
Sec. 1472. Numerous other seals made of rubber or silicone, and covered with, or 
reinforced with, a fabric material. 
Sec. 1473. Tetrakis. 
Sec. 1474. Glycine, 
N,N-bis[2-hydroxy-3-(2-propenyloxy)propyl]-, 
monosodium 
salt, reaction products with ammonium hydroxide and 
pentafluoroiodoethane-tetrafluoroethylene telomer. 
Sec. 1475. Diethyl ketone. 
Sec. 1476. Acephate. 
Sec. 1477. Flumioxazin. 
Sec. 1478. Garenoxacin mesylate. 
Sec. 1479. Butylated hydroxyethylbenzene. 
Sec. 1480. Certain automotive catalytic converter mats. 
Sec. 1481. 3,3′-Dichlorobenzidine dihydrochloride. 
Sec. 1482. TMC114. 
Sec. 1483. Biaxially oriented polypropylene dielectric film. 
Sec. 1484. Biaxially oriented polyethylene terephthalate dielectric film. 
Sec. 1485. Certain bicycle parts. 
Sec. 1486. Certain bicycle parts. 
Sec. 1487. Bifenthrin. 
Sec. 1488. Reduced Vat 1. 
Sec. 1489. 4-Chlorobenzonitrile. 
Sec. 1490. Nail clippers and nail files. 
Sec. 1491. Electric automatic shower cleaners. 
Sec. 1492. Mesotrione technical. 
Sec. 1493. Certain crank-gear and other bicycle parts. 
Subtitle B—Existing Suspensions and Reductions 
Sec. 1501. Extensions of existing suspensions and other modifications. 
Subtitle C—Effective Date 
Sec. 1511. Effective date. 
TITLE II—RELIQUIDATIONS 
Sec. 2001. Reliquidation of certain entries of certain small diameter carbon and 
alloy seamless standard, line and pressure pipe from Romania. 
Sec. 2002. Certain entries of pasta. 
Sec. 2003. Clarification of reliquidation provision. 
Sec. 2004. Reliquidation of certain drawback claim. 
Sec. 2005. Payment of interest on amounts owed pursuant to reliquidation of cer-
tain entries. 
TITLE III—TECHNICAL CORRECTIONS AND OTHER PROVISIONS 
Subtitle A—Technical corrections 
Sec. 3001. Amendments to the HTS. 
Sec. 3002. Technical correction to the Tariff Act of 1930. 
Sec. 3003. Amendments to the Pension Protection Act of 2006. 
Sec. 3004. NMSBA. 
Sec. 3005. Certain monochrome glass envelopes. 
Sec. 3006. Flexible magnets and composite goods containing flexible magnets. 
Sec. 3007. Cellar treatment of wine.
Subtitle B—Other Provisions 
Sec. 3011. Consideration of certain civil actions delayed because of the terrorist 
attacks of September 11, 2001. 
Sec. 3012. Effective date of modifications to the Harmonized Tariff Schedule. 
TITLE IV—EXTENSION OF NONDISCRIMINATORY TREATMENT (NOR-
MAL TRADE RELATIONS TREATMENT) TO THE PRODUCTS OF 
VIETNAM 
Sec. 4001. Findings. 
Sec. 4002. Termination of application of title IV of the Trade Act of 1974 to Viet-
nam. 
Sec. 4003. Procedure for determining prohibited subsidies by Vietnam. 
Sec. 4004. Consultations upon initiation of investigation. 
Sec. 4005. Public participation and consultation. 
Sec. 4006. Arbitration and imposition of quotas. 
Sec. 4007. Definitions. 
TITLE V—HAITI 
Sec. 5001. Short title. 
Sec. 5002. Trade benefits for Haiti. 
Sec. 5003. ITC study. 
Sec. 5004. Sense of Congress on interpretation of textile and apparel provisions 
for Haiti. 
Sec. 5005. Technical amendments. 
Sec. 5006. Effective date. 
TITLE VI—AFRICAN GROWTH AND OPPORTUNITY ACT 
Sec. 6001. Short title. 
Sec. 6002. Preferential treatment of apparel products of lesser developed countries. 
Sec. 6003. Technical corrections. 
Sec. 6004. Effective date for AGOA. 
TITLE VII—ANDEAN TRADE PREFERENCE ACT 
Sec. 7001. Short title. 
Sec. 7002. ATPA extension. 
Sec. 7003. Technical amendments. 
TITLE VIII—GENERALIZED SYSTEM OF PREFERENCES (GSP) 
PROGRAM 
Sec. 8001. Limitations on waivers of competitive need limitation. 
Sec. 8002. Extension of GSP program.
DIVISION 
A—EXTENSION 
AND 
EXPANSION OF CERTAIN TAX 
RELIEF 
PROVISIONS, 
AND 
OTHER TAX PROVISIONS 
SEC. 100. REFERENCE. 
Except as otherwise expressly provided, whenever in 
this division an amendment or repeal is expressed in terms 
of an amendment to, or repeal of, a section or other provi-
sion, the reference shall be considered to be made to a section 
or other provision of the Internal Revenue Code of 1986. 
TITLE I—EXTENSION AND MODI-
FICATION OF CERTAIN PROVI-
SIONS 
SEC. 101. DEDUCTION FOR QUALIFIED TUITION AND RE-
LATED EXPENSES. 
(a) IN GENERAL.—Section 222(e) is amended by strik-
ing ‘‘2005’’and inserting ‘‘2007’’. 
(b) 
CONFORMING
AMENDMENTS.—Section 
222(b)(2)(B) is amended—
(1) by striking ‘‘a taxable year beginning in 
2004 or 2005’’ and inserting ‘‘any taxable year begin-
ning after 2003’’, and 
(2) by striking ‘‘2004 AND 2005’’ in the heading 
and inserting ‘‘AFTER 2003’’.
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2005. 
SEC. 102. EXTENSION AND MODIFICATION OF NEW MAR-
KETS TAX CREDIT. 
(a) EXTENSION.—Section 45D(f)(1)(D) is amended by 
striking ‘‘and 2007’’ and inserting ‘‘, 2007, and 2008’’. 
(b) REGULATIONS REGARDING NON-METROPOLITAN 
COUNTIES.—Section 45D(i) is amended by striking ‘‘and’’ 
at the end of paragraph (4), by striking the period at the 
end of paragraph (5) and inserting ‘‘, and’’, and by adding 
at the end the following new paragraph: 
‘‘(6) which ensure that non-metropolitan coun-
ties receive a proportional allocation of qualified eq-
uity investments.’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall take effect on the date of the enactment of this 
Act. 
SEC. 103. ELECTION TO DEDUCT STATE AND LOCAL GEN-
ERAL SALES TAXES. 
(a) IN GENERAL.—Section 164(b)(5)(I) is amended by 
striking ‘‘2006’’ and inserting ‘‘2008’’. 
(b) EFFECTIVE DATE.—The amendments made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2005.
SEC. 104. EXTENSION AND MODIFICATION OF RESEARCH 
CREDIT. 
(a) EXTENSION.—
(1) IN GENERAL.—Section 41(h)(1)(B) is amend-
ed by striking ‘‘2005’’ and inserting ‘‘2007’’. 
(2) 
CONFORMING
AMENDMENT.—Section 
45C(b)(1)(D) is amended by striking ‘‘2005’’ and in-
serting ‘‘2007’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to amounts paid or in-
curred after December 31, 2005. 
(b) INCREASE
IN RATES
OF ALTERNATIVE INCRE-
MENTAL CREDIT.—
(1) IN GENERAL.—Subparagraph (A) of section 
41(c)(4) (relating to election of alternative incre-
mental credit) is amended—
(A) by striking ‘‘2.65 percent’’ and insert-
ing ‘‘3 percent’’, 
(B) by striking ‘‘3.2 percent’’ and inserting 
‘‘4 percent’’, and 
(C) by striking ‘‘3.75 percent’’ and insert-
ing ‘‘5 percent’’. 
(2) EFFECTIVE DATE.—Except as provided in 
paragraph (3), the amendments made by this sub-
section shall apply to taxable years ending after De-
cember 31, 2006.
(3) TRANSITION RULE.—
(A) IN GENERAL.—In the case of a specified 
transitional taxable year for which an election 
under section 41(c)(4) of the Internal Revenue 
Code of 1986 applies, the credit determined 
under section 41(a)(1) of such Code shall be 
equal to the sum of—
(i) the applicable 2006 percentage mul-
tiplied by the amount determined under sec-
tion 41(c)(4)(A) of such Code (as in effect 
for taxable years ending on December 31, 
2006), plus 
(ii) the applicable 2007 percentage 
multiplied by the amount determined under 
section 41(c)(4)(A) of such Code (as in effect 
for taxable years ending on January 1, 
2007). 
(B) DEFINITIONS.—For purposes of sub-
paragraph (A)—
(i) SPECIFIED TRANSITIONAL TAXABLE 
YEAR.—The term ‘‘specified transitional 
taxable year’’ means any taxable year 
which ends after December 31, 2006, and 
which includes such date.