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(c) EFFECTIVE DATE.—The amendments made by this
section shall apply to any sale, use, or removal for any pe-
riod after September 30, 2006.
PART II—AQUATIC EXCISE TAXES
SEC. 5211. ELIMINATION OF AQUATIC RESOURCES TRUST
FUND AND TRANSFORMATION OF SPORT FISH
RESTORATION ACCOUNT.
(a) SIMPLIFICATION OF FUNDING FOR BOAT SAFETY
ACCOUNT.—
(1) IN GENERAL.—Section 9503(c)(4) (relating
to transfers from Trust Fund for motorboat fuel taxes)
is amended—
(A) by striking ‘‘Fund—’’ and all that fol-
lows through ‘‘shall be transferred’’ in subpara-
graph (B) and inserting ‘‘Fund which is attrib-
utable to motorboat fuel taxes received on or
after October 1, 2005, and before October 1,
2011, shall be transferred’’,
(B) by striking subparagraph (A), and
(C) by redesignating subparagraphs (B)
through (E) as subparagraphs (A) through (D),
respectively.
(2) CONFORMING AMENDMENTS.—
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(A) Subparagraph (B) of section 9503(c)(4),
as 
redesignated 
by 
paragraph 
(1)(C), 
is
amended—
(i) by striking ‘‘ACCOUNT’’ in the head-
ing thereof and inserting ‘‘AND BOATING
TRUST FUND’’,
(ii) by striking ‘‘or (B)’’ in clause (ii),
and
(iii) by striking ‘‘account in the
Aquatic Resources’’ and inserting ‘‘and
Boating’’.
(B) Paragraph (5) of section 9503(c) is
amended by striking ‘‘Account in the Aquatic
Resources’’ in subparagraph (A) and inserting
‘‘and Boating’’.
(b) MERGING OF ACCOUNTS.—
(1) IN GENERAL.—Subsection (a) of section 9504
is amended to read as follows:
‘‘(a) CREATION OF TRUST FUND.—There is hereby es-
tablished in the Treasury of the United States a trust fund
to be known as the ‘Sport Fish Restoration and Boating
Trust Fund’. Such Trust Fund shall consist of such
amounts as may be appropriated, credited, or paid to it
as provided in this section, section 9503(c)(4), section
9503(c)(5), or section 9602(b).’’.
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(2) CONFORMING AMENDMENTS.—
(A) Subsection (b) of section 9504, as
amended by section 5001 of this Act, is
amended—
(i) by striking ‘‘ACCOUNT’’ in the head-
ing thereof and inserting ‘‘AND BOATING
TRUST FUND’’,
(ii) by striking ‘‘Account’’ both places
it appears in paragraphs (1) and (2) and
inserting ‘‘and Boating Trust Fund’’, and
(iii) by striking ‘‘ACCOUNT’’ both
places it appears in the headings for para-
graphs (1) and (2) and inserting ‘‘TRUST
FUND’’.
(B) Subsection (d) of section 9504, as
amended by section 5001 of this Act, is
amended—
(i) by striking ‘‘AQUATIC RESOURCES’’
in the heading thereof,
(ii) by striking ‘‘any Account in the
Aquatic Resources’’ in paragraph (1) and
inserting ‘‘the Sport Fish Restoration and
Boating’’, and
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(iii) by striking ‘‘any such Account’’
in paragraph (1) and inserting ‘‘such Trust
Fund’’.
(C) Subsection (e) of section 9504 is amend-
ed by striking ‘‘Boat Safety Account and Sport
Fish Restoration Account’’ and inserting ‘‘Sport
Fish Restoration and Boating Trust Fund’’.
(D) Section 9504 is amended by striking
‘‘AQUATIC RESOURCES’’ in the heading thereof
and inserting ‘‘SPORT
FISH
RESTORATION
AND BOATING’’.
(E) The item relating to section 9504 in the
table of sections for subchapter A of chapter 98
is amended by striking ‘‘aquatic resources’’ and
inserting ‘‘sport fish restoration and boating’’.
(c) PHASEOUT
OF BOAT SAFETY ACCOUNT.—Sub-
section (c) of section 9504 is amended to read as follows:
‘‘(c) EXPENDITURES FROM BOAT SAFETY ACCOUNT.—
Amounts remaining in the Boat Safety Account on October
1, 2005, and amounts thereafter credited to the Account
under section 9602(b), shall be available, without further
appropriation, for making expenditures before October 1,
2010, to carry out the purposes of section 15 of the Dingell-
Johnson Sport Fish Restoration Act (as in effect on the date
of the enactment of the Safe, Accountable, Flexible, and Ef-
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ficient Transportation Equity Act of 2005). For purposes
of section 9602, the Boat Safety Account shall be treated
as a Trust Fund established by this subchapter.’’.
(d) EFFECTIVE DATE.—The amendments made by this
section shall take effect on October 1, 2005.
SEC. 5212. REPEAL OF HARBOR MAINTENANCE TAX ON EX-
PORTS.
(a) IN GENERAL.—Subsection (d) of section 4462 (re-
lating to definitions and special rules) is amended to read
as follows:
‘‘(d) NONAPPLICABILITY OF TAX TO EXPORTS.—The
tax imposed by section 4461(a) shall not apply to any port
use with respect to any commercial cargo to be exported
from the United States.’’.
(b) CONFORMING AMENDMENTS.—
(1) Section 4461(c)(1) is amended by adding
‘‘or’’ at the end of subparagraph (A), by striking sub-
paragraph (B), and by redesignating subparagraph
(C) as subparagraph (B).
(2) Section 4461(c)(2) is amended by striking
‘‘imposed—’’ and all that follows through ‘‘in any
other case,’’ and inserting ‘‘imposed’’.
(c) EFFECTIVE DATE.—The amendments made by this
section shall take effect before, on, and after the date of the
enactment of this Act.
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SEC. 5213. CAP ON EXCISE TAX ON CERTAIN FISHING
EQUIPMENT.
(a) IN GENERAL.—Paragraph (1) of section 4161(a)
(relating to sport fishing equipment) is amended to read
as follows:
‘‘(1) IMPOSITION OF TAX.—
‘‘(A) IN
GENERAL.—There is hereby im-
posed on the sale of any article of sport fishing
equipment by the manufacturer, producer, or im-
porter a tax equal to 10 percent of the price for
which so sold.
‘‘(B) LIMITATION
ON
TAX
IMPOSED
ON
FISHING RODS AND POLES.—The tax imposed by
subparagraph (A) on any fishing rod or pole
shall not exceed $10.’’.
(b) CONFORMING AMENDMENTS.—Section 4161(a)(2)
is amended by striking ‘‘paragraph (1)’’ both places it ap-
pears and inserting ‘‘paragraph (1)(A)’’.
(c) EFFECTIVE DATE.—The amendments made by this
section shall apply to articles sold by the manufacturer,
producer, or importer after September 30, 2005.
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PART III—AERIAL EXCISE TAXES
SEC. 5221. CLARIFICATION OF EXCISE TAX EXEMPTIONS
FOR AGRICULTURAL AERIAL APPLICATORS
AND EXEMPTION FOR FIXED-WING AIRCRAFT
ENGAGED IN FORESTRY OPERATIONS.
(a) NO WAIVER BY FARM OWNER, TENANT, OR OPER-
ATOR
NECESSARY.—Subparagraph 
(B) 
of 
section
6420(c)(4) (relating to certain farming use other than by
owner, etc.) is amended to read as follows:
‘‘(B) if the person so using the gasoline is
an aerial or other applicator of fertilizers or
other substances and is the ultimate purchaser of
the gasoline, then subparagraph (A) of this para-
graph shall not apply and the aerial or other ap-
plicator shall be treated as having used such gas-
oline on a farm for farming purposes.’’.
(b) EXEMPTION INCLUDES FUEL USED BETWEEN AIR-
FIELD AND FARM.—Section 6420(c)(4), as amended by sub-
section (a), is amended by adding at the end the following
new flush sentence:
‘‘In the case of an aerial applicator, gasoline shall be
treated as used on a farm for farming purposes if the
gasoline is used for the direct flight between the air-
field and 1 or more farms.’’.
(c) EXEMPTION FROM TAX ON AIR TRANSPORTATION
OF PERSONS FOR FORESTRY PURPOSES EXTENDED TO
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FIXED-WING AIRCRAFT.—Subsection (f) of section 4261 (re-
lating to tax on air transportation of persons) is amended
to read as follows:
‘‘(f) EXEMPTION FOR CERTAIN USES.—No tax shall be
imposed under subsection (a) or (b) on air transportation—
‘‘(1) by helicopter for the purpose of transporting
individuals, equipment, or supplies in the exploration
for, or the development or removal of, hard minerals,
oil, or gas, or
‘‘(2) by helicopter or by fixed-wing aircraft for
the purpose of the planting, cultivation, cutting, or
transportation of, or caring for, trees (including log-
ging operations),
but only if the helicopter or fixed-wing aircraft does not
take off from, or land at, a facility eligible for assistance
under the Airport and Airway Development Act of 1970,
or otherwise use services provided pursuant to section 44509
or 44913(b) or subchapter I of chapter 471 of title 49,
United States Code, during such use. In the case of heli-
copter transportation described in paragraph (1), this sub-
section shall be applied by treating each flight segment as
a distinct flight.’’.
(d) EFFECTIVE DATE.—The amendments made by this
section shall apply to fuel use or air transportation after
September 30, 2005.
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SEC. 5222. MODIFICATION OF RURAL AIRPORT DEFINITION.
(a) IN GENERAL.—Section 4261(e)(1)(B) (defining
rural airport) is amended—
(1) by inserting ‘‘(in the case of any airport de-
scribed in clause (ii)(III), on flight segments of at
least 100 miles)’’ after ‘‘by air’’ in clause (i), and
(2) by striking ‘‘or’’ at the end of subclause (I)
of clause (ii), by striking the period at the end of sub-
clause (II) of clause (ii) and inserting ‘‘, or’’, and by
adding at the end of clause (ii) the following new sub-
clause:
‘‘(III) is not connected by paved
roads to another airport.’’.
(b) EFFECTIVE DATE.—The amendments made by this
section shall take effect on October 1, 2005.
SEC. 5223. EXEMPTION FROM TAXES ON TRANSPORTATION
PROVIDED BY SEAPLANES.
(a) IN GENERAL.—Section 4261 (relating to imposi-
tion of tax) is amended by redesignating subsection (i) as
subsection (j) and by inserting after subsection (h) the fol-
lowing new subsection:
‘‘(i) EXEMPTION FOR SEAPLANES.—No tax shall be
imposed by this section or section 4271 on any air trans-
portation by a seaplane with respect to any segment con-
sisting of a takeoff from, and a landing on, water, but only
if the places at which such takeoff and landing occur have
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not received and are not receiving financial assistance from
the Airport and Airways Trust Fund.’’.
(b) EFFECTIVE DATE.—The amendments made by this
section shall apply to transportation beginning after Sep-
tember 30, 2005.
SEC. 5224. CERTAIN SIGHTSEEING FLIGHTS EXEMPT FROM
TAXES ON AIR TRANSPORTATION.
(a) IN GENERAL.—Section 4281 (relating to small air-
craft on nonestablished lines) is amended by adding at the
end the following new sentence: ‘‘For purposes of this sec-
tion, an aircraft shall not be considered as operated on an
established line at any time during which such aircraft is
being operated on a flight the sole purpose of which is sight-
seeing.’’.
(b) EFFECTIVE DATE.—The amendment made by this
section shall apply with respect to transportation beginning
after September 30, 2005, but shall not apply to any
amount paid before such date for such transportation.
PART IV—TAXES RELATING TO ALCOHOL
SEC. 5231. REPEAL OF SPECIAL OCCUPATIONAL TAXES ON
PRODUCERS AND MARKETERS OF ALCOHOLIC
BEVERAGES.
(a) REPEAL OF OCCUPATIONAL TAXES.—
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(1) IN GENERAL.—The following provisions of
part II of subchapter A of chapter 51 (relating to oc-
cupational taxes) are hereby repealed:
(A) Subpart A (relating to proprietors of
distilled spirits plants, bonded wine cellars, etc.).
(B) Subpart B (relating to brewer).
(C) Subpart D (relating to wholesale deal-
ers) (other than sections 5114 and 5116).
(D) Subpart E (relating to retail dealers)
(other than section 5124).
(E) Subpart G (relating to general provi-
sions) (other than sections 5142, 5143, 5145, and
5146).
(2) NONBEVERAGE DOMESTIC DRAWBACK.—Sec-
tion 5131 is amended by striking ‘‘, on payment of
a special tax per annum,’’.
(3) INDUSTRIAL USE OF DISTILLED SPIRITS.—
Section 5276 is hereby repealed.
(b) CONFORMING AMENDMENTS.—
(1)(A) The heading for part II of subchapter A
of chapter 51 and the table of subparts for such part
are amended to read as follows:
‘‘PART II—MISCELLANEOUS PROVISIONS
‘‘Subpart A. Manufacturers of stills.
‘‘Subpart B. Nonbeverage domestic drawback claimants.
‘‘Subpart C. Recordkeeping and registration by dealers.
‘‘Subpart D. Other provisions.’’.