‘‘(B) CERTAIN REVOCATIONS REQUIRED.—
‘‘(i) IN
GENERAL.—The Secretary
shall revoke a determination under sub-
paragraph (A)(i) at any time before the
close of the 3-year period beginning on the
date on which operations at the facility
commenced if the Secretary determines
that, on the basis of the facts and cir-
cumstances then known, the requirements
of subparagraph (A)(i) are not satisfied.
‘‘(ii) MISREPRESENTATIONS, ETC.—
The Secretary shall, at any time, revoke a
determination under subparagraph (A)(i)
if, in connection with the request for such
determination, there was a misrepresenta-
tion with respect to (or a failure to dis-
close) any material information by the
electing corporation or a related person.
‘‘(iii) REVOCATIONS RETROACTIVE.—
If any determination is revoked under this
subparagraph, this subsection (other than
paragraph (8) thereof) shall be applied as
if such determination had never been
made.
‘‘(C) OPPORTUNITY
FOR
PUBLIC
COM-
MENT.—No determination may be made under
subparagraph (A)(i) unless the Secretary allows
an opportunity for public comment on the
request for such determination.
‘‘(6) EXPANSIONS TREATED AS SEPARATE FA-
CILITIES.—
‘‘(A) IN GENERAL.—For purposes of this
subsection, any substantial increase in employ-
ment at a facility shall be treated as a separate
facility at which operations are commenced with
respect to the electing corporation as of the
date of such increase.
‘‘(B) SUBSTANTIAL INCREASE IN EMPLOY-
MENT.—For purposes of subparagraph (A),
there shall be deemed to be a substantial in-
crease in employment as of any day at any
facility if—
‘‘(i) such day is the last day of a pay-
roll period and the average number of em-
ployees performing services at such facility
during such period exceeds 110 percent of
the average number of employees perform-
ing services at such facility during the cor-
responding payroll period in the preceding
calendar year, or
‘‘(ii) there is an expansion in such fa-
cility or the operations at such facility with
respect to which a separate or supple-
mental application or other request relat-
ing to tax incentives for such expansion is
made to governmental authorities of the
possession.
Appropriate adjustments in the application of
clause (i) shall be made in the case of employ-
ees not performing services on a full-time basis.
‘‘(7) SPECIAL RULES.—
‘‘(A) DISTRIBUTIONS TO MEET QUALIFICA-
TION STANDARDS.—Rules similar to the rules
of subsection (h)(4) shall apply for purposes of
this subsection.
‘‘(B) RELATED PERSON.—For purposes of
this subsection, the rules of subparagraphs (D)
and (E) of subsection (h)(3) shall apply in de-
termining whether any person is related to the
electing corporation.
‘‘(8) PUBLIC DISCLOSURE.—
‘‘(A) PUBLICATION
IN
FEDERAL
REG-
ISTER.—The Secretary shall publish in the Fed-
eral Register—
‘‘(i) a notification of each request for
a determination under paragraph (5)(A)(i),
and
‘‘(ii) a notification of the Secretary’s
determination in the case of each such
request.
‘‘(B) PUBLIC INSPECTION OF DETERMINA-
TION.—
‘‘(i) IN
GENERAL.—Notwithstanding
section 6103, the text of any determination
made by the Secretary under paragraph
(5)(A)(i) and any background file docu-
ment relating to such determination shall
be open to public inspection at such place
as the Secretary may prescribe.
‘‘(ii) 
EXEMPTIONS
FROM
DISCLO-
SURE.—Rules similar to the rules of sec-
tion 6110(c) (other than paragraph (1)
thereof) shall apply for purposes of clause
(i).
‘‘(iii) 
BACKGROUND
FILE
DOCU-
MENT.—For purposes of this subpara-
graph, the term ‘background file docu-
ment’ has the meaning given such term by
section 6110(b)(2) determined by treating
the determination under paragraph (2) as
a written determination.’’
(b) EFFECTIVE DATE.—
(1) IN
GENERAL.—The amendment made by
subsection (a) shall apply to taxable years ending
after lllllllllllll.
(2) TIME FOR FILING REQUEST.—The time for
filing a request under section 936(i)(5)(A)(ii) of the
Internal Revenue Code of 1986 (as added by this
section) shall in no event expire before the date 90
days after the date of the enactment of this Act.
Æ