I 
109TH CONGRESS 
2D SESSION 
H. R. 6423 
To reauthorize the Secure Rural Schools and Community Self-Determination 
Act of 2000 and to offset the cost of payments to States and counties 
under such Act, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 8, 2006 
Mr. WALDEN of Oregon (for himself, Mr. BARTON of Texas, Mr. DEFAZIO, 
Mr. DOOLITTLE, Mr. DICKS, Mr. THOMPSON of California, and Mr. 
HASTINGS of Washington) introduced the following bill; which was re-
ferred to the Committee on Ways and Means, and in addition to the 
Committees on Agriculture and Resources, for a period to be subse-
quently determined by the Speaker, in each case for consideration of such 
provisions as fall within the jurisdiction of the committee concerned 
A BILL 
To reauthorize the Secure Rural Schools and Community 
Self-Determination Act of 2000 and to offset the cost 
of payments to States and counties under such Act, 
and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. ONE-YEAR EXTENSION OF PAYMENTS AND 
OTHER AUTHORITIES UNDER THE SECURE 
RURAL SCHOOLS AND COMMUNITY SELF-DE-
TERMINATION ACT OF 2000. 
(a) ONE-YEAR
EXTENSION.—The Secure Rural 
Schools and Community Self-Determination Act of 2000 
(Public Law 106–393; 16 U.S.C. 500 note) is amended— 
(1) in sections 208 and 303, by striking ‘‘2007’’ 
both places it appears and inserting ‘‘2008’’; and 
(2) in sections 101(a), 102(b)(2), 103(b)(1), 
203(a)(1), 207(a), 208, 303, and 401, by striking 
‘‘2006’’ each place it appears and inserting ‘‘2007’’. 
(b) OFFSET.— 
(1) TEMPORARY ACCELERATION OF EFFECTIVE 
DATE.—Section 511(b) of the Tax Increase Preven-
tion and Reconciliation Act of 2005 (Public Law 
109–222; 120 Stat. 365) is amended by striking 
‘‘after December 31, 2010’’ and inserting ‘‘during 
the period beginning on January 1, 2007, and end-
ing on December 31, 2007, and after December 31, 
2010’’. 
(2) EXCLUSION
FOR
PAYMENTS
TO
SMALL 
BUSINESSES.—Paragraph (2) of section 3402(t) of 
the Internal Revenue Code of 1986 is amended by 
striking ‘‘and’’ at the end of subparagraph (H), by 
striking the period at the end of subparagraph (I) 
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and inserting a semicolon, and by adding at the end 
the following new subparagraphs: 
‘‘(J) during the period beginning on Janu-
ary 1, 2007, and ending on December 31, 2007, 
to any business which employed fewer than 50 
employees during the preceding taxable year; 
and 
‘‘(K) during the period beginning on Janu-
ary 1, 2007, and ending on December 31, 2007, 
for State and local governments. 
For purposes of subparagraphs (J) and (K), rules 
similar to the rules of paragraphs (2)(A) and (6) of 
section 44(d) shall apply.’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall take effect as if included in 
the Tax Increase Prevention and Reconciliation Act 
of 2005 (Public Law 109–222). 
Æ 
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