expressed in terms of an amendment to, or repeal of, a 
section or other provision, the reference shall be consid-
ered to be made to a section or other provision of the In-
ternal Revenue Code of 1986. 
(c) TABLE OF CONTENTS.—The table of contents for 
this Act is as follows: 
Sec. 1. Short title, etc. 
TITLE I—REFORM AND EXTENSION OF ESTATE TAX AFTER 2009 
Sec. 101. Reform and extension of estate tax after 2009. 
Sec. 102. Unified credit increased by unused unified credit of deceased spouse. 
TITLE II—EXTENSION AND EXPANSION OF CERTAIN TAX RELIEF 
PROVISIONS 
Subtitle A—Extension and Modification of Certain Provisions 
Sec. 201. Deduction for qualified tuition and related expenses. 
Sec. 202. Extension and modification of new markets tax credit. 
Sec. 203. Election to deduct State and local general sales taxes. 
Sec. 204. Extension and modification of research credit. 
Sec. 205. Work opportunity tax credit and welfare-to-work credit. 
Sec. 206. Election to include combat pay as earned income for purposes of 
earned income credit. 
Sec. 207. Extension and modification of qualified zone academy bonds. 
Sec. 208. Above-the-line deduction for certain expenses of elementary and sec-
ondary school teachers. 
Sec. 209. Extension and expansion of expensing of brownfields remediation 
costs. 
Sec. 210. Tax incentives for investment in the District of Columbia. 
Sec. 211. Indian employment tax credit. 
Sec. 212. Accelerated depreciation for business property on Indian reservations. 
Sec. 213. Fifteen-year straight-line cost recovery for qualified leasehold im-
provements and qualified restaurant property. 
Sec. 214. Cover over of tax on distilled spirits. 
Sec. 215. Parity in application of certain limits to mental health benefits. 
Sec. 216. Corporate donations of scientific property used for research and of 
computer technology and equipment. 
Sec. 217. Availability of medical savings accounts. 
Sec. 218. Taxable income limit on percentage depletion for oil and natural gas 
produced from marginal properties. 
Sec. 219. American Samoa economic development credit. 
Sec. 220. Restructuring of New York Liberty Zone tax credits. 
Sec. 221. Extension of bonus depreciation for certain qualified Gulf Oppor-
tunity Zone property. 
Sec. 222. Authority for undercover operations. 
Sec. 223. Disclosures of certain tax return information. 
VerDate Aug 31 2005 
01:42 Aug 01, 2006
Jkt 049200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6211
E:\BILLS\H5970.PCS
H5970
ycherry on PROD1PC64 with BILLS
Subtitle B—Other Provisions 
Sec. 231. Deduction allowable with respect to income attributable to domestic 
production activities in Puerto Rico. 
Sec. 232. Credit for prior year minimum tax liability made refundable after pe-
riod of years. 
Sec. 233. Returns required in connection with certain options. 
Sec. 234. Partial expensing for advanced mine safety equipment. 
Sec. 235. Mine rescue team training tax credit. 
Sec. 236. Whistleblower reforms. 
Sec. 237. Frivolous tax submissions. 
Sec. 238. Addition of meningococcal and human papillomavirus vaccines to list 
of taxable vaccines. 
Sec. 239. Clarification of taxation of certain settlement funds made permanent. 
Sec. 240. Modification of active business definition under section 355 made per-
manent. 
Sec. 241. Revision of State veterans limit made permanent. 
Sec. 242. Capital gains treatment for certain self-created musical works made 
permanent. 
Sec. 243. Reduction in minimum vessel tonnage which qualifies for tonnage tax 
made permanent. 
Sec. 244. Modification of special arbitrage rule for certain funds made perma-
nent. 
Sec. 245. Great Lakes domestic shipping to not disqualify vessel from tonnage 
tax. 
Sec. 246. Use of qualified mortgage bonds to finance residences for veterans 
without regard to first-time homebuyer requirement. 
Sec. 247. Exclusion of gain from sale of a principal residence by certain em-
ployees of the intelligence community. 
Sec. 248. Treatment of coke and coke gas. 
Sec. 249. Sale of property by judicial officers. 
Sec. 250. Premiums for mortgage insurance. 
Sec. 251. Modification of refunds for kerosene used in aviation. 
Sec. 252. Deduction for qualified timber gain. 
Sec. 253. Credit to holders of rural renaissance bonds. 
Sec. 254. Restoration of deduction for travel expenses of spouse, etc. accom-
panying taxpayer on business travel. 
Sec. 255. Technical corrections. 
TITLE III—SURFACE MINING CONTROL AND RECLAMATION ACT 
AMENDMENTS OF 2006 
Sec. 301. Short title. 
Subtitle A—MINING CONTROL AND RECLAMATION 
Sec. 311. Abandoned Mine Reclamation Fund and purposes. 
Sec. 312. Reclamation fee. 
Sec. 313. Objectives of Fund. 
Sec. 314. Reclamation of rural land. 
Sec. 315. Liens. 
Sec. 316. Certification. 
Sec. 317. Remining incentives. 
Sec. 318. Extension of limitation on application of prohibition on issuance of 
permit. 
Sec. 319. Tribal regulation of surface coal mining and reclamation operations. 
VerDate Aug 31 2005 
01:42 Aug 01, 2006
Jkt 049200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6211
E:\BILLS\H5970.PCS
H5970
ycherry on PROD1PC64 with BILLS
Subtitle B—Coal Industry Retiree Health Benefit Act 
Sec. 321. Certain related persons and successors in interest relieved of liability 
if premiums prepaid. 
Sec. 322. Transfers to funds; premium relief. 
Sec. 323. Other provisions. 
TITLE IV—INCREASE IN MINIMUM WAGE 
Sec. 401. Minimum Wage. 
Sec. 402. Tipped Wage Fairness. 
TITLE I—REFORM AND EXTEN-
SION OF ESTATE TAX AFTER 
2009 
SEC. 101. REFORM AND EXTENSION OF ESTATE TAX AFTER 
2009. 
(a) RESTORATION
OF UNIFIED CREDIT AGAINST 
GIFT TAX.—Paragraph (1) of section 2505(a) (relating 
to general rule for unified credit against gift tax), after 
the application of subsection (g), is amended by striking 
‘‘(determined as if the applicable exclusion amount were 
$1,000,000)’’. 
(b) EXCLUSION EQUIVALENT OF UNIFIED CREDIT 
INCREASED TO $5,000,000.—Subsection (c) of section 
2010 (relating to unified credit against estate tax) is 
amended to read as follows: 
‘‘(c) APPLICABLE CREDIT AMOUNT.— 
‘‘(1) IN GENERAL.—For purposes of this sec-
tion, the applicable credit amount is the amount of 
the tentative tax which would be determined under 
the rate schedule set forth in section 2001(c) if the 
VerDate Aug 31 2005 
01:42 Aug 01, 2006
Jkt 049200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H5970.PCS
H5970
ycherry on PROD1PC64 with BILLS
amount with respect to which such tentative tax is 
to be computed were the applicable exclusion 
amount. 
‘‘(2) APPLICABLE EXCLUSION AMOUNT.— 
‘‘(A) IN GENERAL.—For purposes of this 
subsection, the applicable exclusion amount is 
as follows: 
‘‘(i) 
For 
calendar 
year 
2010, 
$3,750,000. 
‘‘(ii) 
For 
calendar 
year 
2011, 
$4,000,000. 
‘‘(iii) 
For 
calendar 
year 
2012, 
$4,250,000. 
‘‘(iv) 
For 
calendar 
year 
2013, 
$4,500,000. 
‘‘(v) 
For 
calendar 
year 
2014, 
$4,750,000. 
‘‘(vi) For calendar year 2015 and 
thereafter, $5,000,000. 
‘‘(B) INFLATION
ADJUSTMENT.—In the 
case of any decedent dying in a calendar year 
after 2015, the $5,000,000 amount in subpara-
graph (A)(vi) shall be increased by an amount 
equal to— 
‘‘(i) such dollar amount, multiplied by 
VerDate Aug 31 2005 
01:42 Aug 01, 2006
Jkt 049200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H5970.PCS
H5970
ycherry on PROD1PC64 with BILLS
‘‘(ii) the cost-of-living adjustment de-
termined under section 1(f)(3) for such 
calendar year by substituting ‘calendar 
year 2014’ for ‘calendar year 1992’ in sub-
paragraph (B) thereof. 
If any amount as adjusted under the preceding 
sentence is not a multiple of $100,000, such 
amount shall be rounded to the nearest multiple 
of $100,000.’’. 
(c) RATE SCHEDULE.— 
(1) IN
GENERAL.—Subsection (c) of section 
2001 (relating to rate schedule) is amended to read 
as follows: 
‘‘(c) RATE SCHEDULE.— 
‘‘(1) IN GENERAL.—The tentative tax is equal 
to the sum of— 
‘‘(A) the product of the rate specified in 
section 1(h)(1)(C) in effect on the date of the 
decedent’s death multiplied by so much of the 
sum described in subsection (b)(1) as does not 
exceed $25,000,000, and 
‘‘(B) the applicable percentage effective on 
the date of the decedent’s death of so much of 
the sum described in subsection (b)(1) as ex-
ceeds $25,000,000. 
VerDate Aug 31 2005 
01:42 Aug 01, 2006
Jkt 049200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H5970.PCS
H5970
ycherry on PROD1PC64 with BILLS