204 
SEC. 7248. TIME FOR PAYMENT OF CORPORATE ESTIMATED 
TAXES. 
Subparagraph (B) of section 401(1) of the Tax In-
crease Prevention and Reconciliation Act of 2005 is 
amended by striking ‘‘106.25 percent’’ and inserting 
‘‘114.25 percent’’. 
DIVISION 
B—AGRICULTURAL 
DISASTER ASSISTANCE AND 
WESTERN 
STATES 
EMER-
GENCY 
UNFINISHED 
BUSI-
NESS APPROPRIATIONS ACT, 
2007 
SECTION 1. SHORT TITLE. 
This division may be cited as the ‘‘Agricultural Dis-
aster Assistance and Western States Emergency Unfin-
ished Business Appropriations Act, 2007’’. 
SEC. 2. STATEMENT OF APPROPRIATIONS. 
The following sums in this division are appropriated, 
out of any money in the Treasury not otherwise appro-
priated, for the fiscal year ending September 30, 2007. 
TITLE I—AGRICULTURAL 
ASSISTANCE 
SEC. 1001. CROP DISASTER ASSISTANCE. 
(a) ASSISTANCE AVAILABLE.—There are hereby ap-
propriated to the Secretary of Agriculture such sums as 
are necessary, to remain available until expended, to make
205 
emergency financial assistance available to producers on 
a farm that incurred qualifying quantity or quality losses 
for the 2005 or 2006 crop, or that part of the 2007 crop 
year before February 28, 2007, due to damaging weather 
or any related condition (including losses due to crop dis-
eases, insects, and delayed planting), as determined by the 
Secretary. However, to be eligible for assistance, the crop 
subject to the loss must have been planted before Feb-
ruary 28, 2007, or, in the case of prevented planting or 
other total loss, would have been planted before February 
28, 2007, in the absence of the damaging weather or any 
related condition. 
(b) ELECTION OF CROP YEAR.—If a producer in-
curred qualifying crop losses in more than one of the 
2005, 2006, or 2007 crop years, the producer shall elect 
to receive assistance under this section for losses incurred 
in only one of such crop years. The producer may not re-
ceive assistance under this section for more than one crop 
year. 
(c) ADMINISTRATION.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the Secretary of Agriculture shall make 
assistance available under this section in the same 
manner as provided under section 815 of the Agri-
culture, Rural Development, Food and Drug Admin-
206 
istration and Related Agencies Appropriations Act, 
2001 (Public Law 106–387; 114 Stat. 1549A–55), 
including using the same loss thresholds for quantity 
and economic losses as were used in administering 
that section, except that the payment rate shall be 
50 percent of the established price, instead of 65 
percent. 
(2) 
LOSS
THRESHOLDS
FOR
QUALITY 
LOSSES.—In the case of a payment for quality loss 
for a crop under subsection (a), the loss thresholds 
for quality loss for the crop shall be determined 
under subsection (d). 
(d) QUALITY LOSSES.— 
(1) IN GENERAL.—Subject to paragraph (3), 
the amount of a payment made to producers on a 
farm for a quality loss for a crop under subsection 
(a) shall be equal to the amount obtained by multi-
plying— 
(A) 65 percent of the payment quantity de-
termined under paragraph (2); by 
(B) 50 percent of the payment rate deter-
mined under paragraph (3). 
(2) PAYMENT QUANTITY.—For the purpose of 
paragraph (1)(A), the payment quantity for quality
207 
losses for a crop of a commodity on a farm shall 
equal the lesser of— 
(A) the actual production of the crop af-
fected by a quality loss of the commodity on the 
farm; or 
(B) the quantity of expected production of 
the crop affected by a quality loss of the com-
modity on the farm, using the formula used by 
the Secretary of Agriculture to determine quan-
tity losses for the crop of the commodity under 
subsection (a). 
(3) PAYMENT RATE.—For the purpose of para-
graph (1)(B) and in accordance with paragraphs (5) 
and (6), the payment rate for quality losses for a 
crop of a commodity on a farm shall be equal to the 
difference between— 
(A) the per unit market value that the 
units of the crop affected by the quality loss 
would have had if the crop had not suffered a 
quality loss; and 
(B) the per unit market value of the units 
of the crop affected by the quality loss. 
(4) ELIGIBILITY.—For producers on a farm to 
be eligible to obtain a payment for a quality loss for 
a crop under subsection (a), the amount obtained by
208 
multiplying the per unit loss determined under para-
graph (1) by the number of units affected by the 
quality loss shall be at least 25 percent of the value 
that all affected production of the crop would have 
had if the crop had not suffered a quality loss. 
(5) MARKETING CONTRACTS.—In the case of 
any production of a commodity that is sold pursuant 
to one or more marketing contracts (regardless of 
whether the contract is entered into by the pro-
ducers on the farm before or after harvest) and for 
which appropriate documentation exists, the quan-
tity designated in the contracts shall be eligible for 
quality loss assistance based on the one or more 
prices specified in the contracts. 
(6) OTHER PRODUCTION.—For any additional 
production of a commodity for which a marketing 
contract does not exist or for which production con-
tinues to be owned by the producer, quality losses 
shall be based on the average local market discounts 
for reduced quality, as determined by the appro-
priate State committee of the Farm Service Agency. 
(7) QUALITY ADJUSTMENTS AND DISCOUNTS.— 
The appropriate State committee of the Farm Serv-
ice Agency shall identify the appropriate quality ad-