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Sec. 5213. Cap on excise tax on certain fishing equipment.
PART III—AERIAL EXCISE TAXES
Sec. 5221. Clarification of excise tax exemptions for agricultural aerial applica-
tors and exemption for fixed-wing aircraft engaged in forestry
operations.
Sec. 5222. Modification of rural airport definition.
Sec. 5223. Exemption from taxes on transportation provided by seaplanes.
Sec. 5224. Certain sightseeing flights exempt from taxes on air transportation.
PART IV—TAXES RELATING TO ALCOHOL
Sec. 5231. Repeal of special occupational taxes on producers and marketers of al-
coholic beverages.
Sec. 5232. Modification of limitation on rate of rum excise tax cover over to
Puerto Rico and Virgin Islands.
Sec. 5233. Income tax credit for distilled spirits wholesalers and for distilled spir-
its in control State bailment warehouses for costs of carrying
Federal excise taxes on bottled distilled spirits.
Sec. 5234. Quarterly excise tax filing for small alcohol excise taxpayers.
PART V—SPORT EXCISE TAXES
Sec. 5241. Custom gunsmiths.
Subtitle C—Miscellaneous Provisions
Sec. 5301. Motor Fuel Tax Enforcement Advisory Commission.
Sec. 5302. National Surface Transportation Infrastructure Financing Commis-
sion.
Sec. 5303. Expansion of Highway Trust Fund expenditure purposes to include
funding for studies of supplemental or alternative financing for
the Highway Trust Fund.
Sec. 5304. Delta Regional transportation plan.
Sec. 5305. Build America Corporation.
Sec. 5306. Increase in dollar limitation for qualified transportation fringe bene-
fits.
Sec. 5307. Treasury study of highway fuels used by trucks for non-transportation
purposes.
Sec. 5308. Tax-exempt financing of highway projects and rail-truck transfer fa-
cilities.
Sec. 5309. Tax treatment of State ownership of railroad real estate investment
trust.
Sec. 5310. Incentives for the installation of alternative fuel refueling stations.
Sec. 5311. Modification of recapture rules for amortizable section 197 intangibles.
Sec. 5312. Diesel fuel tax evasion report.
Subtitle D—Fuels-Related Technical Corrections
Sec. 5401. Fuels-related technical corrections.
Subtitle E—Revenue Offset Provisions
PART I—GENERAL PROVISIONS
Sec. 5501. Treatment of contingent payment convertible debt instruments.
Sec. 5502. Frivolous tax submissions.
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Sec. 5503. Increase in certain criminal penalties.
Sec. 5504. Doubling of certain penalties, fines, and interest on underpayments re-
lated to certain offshore financial arrangements.
Sec. 5505. Modification of interaction between subpart F and passive foreign in-
vestment company rules.
Sec. 5506. Declaration by chief executive officer relating to Federal annual cor-
porate income tax return.
Sec. 5507. Treasury regulations on foreign tax credit.
Sec. 5508. Whistleblower reforms.
Sec. 5509. Denial of deduction for certain fines, penalties, and other amounts.
Sec. 5510. Freeze of interest suspension rules with respect to listed transactions.
Sec. 5511. Modifications of effective dates of leasing provisions of the American
Jobs Creation Act of 2004.
Sec. 5512. Imposition of mark-to-market tax on individuals who expatriate.
Sec. 5513. Disallowance of deduction for punitive damages.
Sec. 5514. Application of earnings stripping rules to partners which are C cor-
porations.
Sec. 5515. Prohibition on deferral of gain from the exercise of stock options and
restricted stock gains through deferred compensation arrange-
ments.
Sec. 5516. Limitation of employer deduction for certain entertainment expenses.
Sec. 5517. Increase in penalty for bad checks and money orders.
Sec. 5518. Elimination of double deduction on mining exploration and develop-
ment costs under the minimum tax.
PART II—ECONOMIC SUBSTANCE DOCTRINE
Sec. 5521. Clarification of economic substance doctrine.
Sec. 5522. Penalty for understatements attributable to transactions lacking eco-
nomic substance, etc.
Sec. 5523. Denial of deduction for interest on underpayments attributable to non-
economic substance transactions.
PART III—IMPROVEMENTS IN EFFICIENCY AND SAFEGUARDS IN INTERNAL
REVENUE SERVICE COLLECTION
Sec. 5531. Waiver of user fee for installment agreements using automated with-
drawals.
Sec. 5532. Termination of installment agreements.
Sec. 5533. Office of Chief Counsel review of offers-in-compromise.
Sec. 5534. Partial payments required with submission of offers-in-compromise.
Sec. 5535. Joint task force on offers-in-compromise.
Subtitle F—Additional Revenue Provisions
PART I—GENERAL PROVISIONS
Sec. 5601. Suspension of transfers from Highway Trust Fund for certain repay-
ments and credits.
Sec. 5602. Temporary dedication of gas guzzler tax to Highway Trust Fund.
PART II—PROVISIONS TO COMBAT FUEL FRAUD
Sec. 5611. Treatment of kerosene for use in aviation.
Sec. 5612. Repeal of ultimate vendor refund claims with respect to farming.
Sec. 5613. Refunds of excise taxes on exempt sales of fuel by credit card.
Sec. 5614. Additional requirement for exempt purchases.
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Sec. 5615. Reregistration in event of change in ownership.
Sec. 5616. Reconciliation of on-loaded cargo to entered cargo.
Sec. 5617. Registration of deep-draft vessels.
Sec. 5618. Taxation of gasoline blendstocks and kerosene.
Sec. 5619. Nonapplication of export exemption to delivery of fuel to motor vehi-
cles removed from United States.
Sec. 5620. Penalty with respect to certain adulterated fuels.
TITLE VI—PUBLIC TRANSPORTATION
Sec. 6001. Short title.
Sec. 6002. Amendments to title 49, United States Code; updated terminology.
Sec. 6003. Policies, findings, and purposes.
Sec. 6004. Definitions.
Sec. 6005. Metropolitan transportation planning.
Sec. 6006. Statewide transportation planning.
Sec. 6007. Transportation management areas.
Sec. 6008. Private enterprise participation.
Sec. 6009. Urbanized area formula grants.
Sec. 6010. Planning programs.
Sec. 6011. Capital investment program.
Sec. 6012. New freedom for elderly persons and persons with disabilities.
Sec. 6013. Formula grants for other than urbanized areas.
Sec. 6014. Research, development, demonstration, and deployment projects.
Sec. 6015. Transit cooperative research program.
Sec. 6016. National research programs.
Sec. 6017. National transit institute.
Sec. 6018. Bus testing facility.
Sec. 6019. Bicycle facilities.
Sec. 6020. Suspended light rail technology pilot project.
Sec. 6021. Crime prevention and security.
Sec. 6022. General provisions on assistance.
Sec. 6023. Special provisions for capital projects.
Sec. 6024. Contract requirements.
Sec. 6025. Project management oversight and review.
Sec. 6026. Project review.
Sec. 6027. Investigations of safety and security risk.
Sec. 6028. State safety oversight.
Sec. 6029. Terrorist attacks and other acts of violence against public transpor-
tation systems.
Sec. 6030. Controlled substances and alcohol misuse testing.
Sec. 6031. Employee protective arrangements.
Sec. 6032. Administrative procedures.
Sec. 6033. Reports and audits.
Sec. 6034. Apportionments of appropriations for formula grants.
Sec. 6035. Apportionments for fixed guideway modernization.
Sec. 6036. Authorizations.
Sec. 6037. Apportionments based on growing States formula factors.
Sec. 6038. Job access and reverse commute grants.
Sec. 6039. Over-the-road bus accessibility program.
Sec. 6040. Alternative transportation in parks and public lands.
Sec. 6041. Obligation ceiling.
Sec. 6042. Adjustments for The Surface Transportation Extension Act of 2004.
Sec. 6043. Disadvantaged business enterprise.
Sec. 6044. Transit pass transportation fringe benefits.
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Sec. 6045. Funding for ferry boats.
Sec. 6046. Commuter rail.
TITLE VII—SURFACE TRANSPORTATION SAFETY IMPROVEMENT
Sec. 7001. Short title.
Sec. 7002. Amendment of United States Code.
SUBTITLE A—MOTOR CARRIER SAFETY
CHAPTER 1—MOTOR CARRIERS
Sec. 7101. Short title.
Sec. 7102. Contract authority.
Sec. 7103. Authorization of appropriations.
Sec. 7104. High risk carrier compliance reviews.
Sec. 7105. Overdue reports, studies, and rulemakings.
Sec. 7106. Amendments to the listed reports, studies, and rulemaking proceedings.
Sec. 7107. Motor carrier safety grants.
Sec. 7108. Technical corrections.
Sec. 7109. Penalty for denial of access to records.
Sec. 7110. Medical program.
Sec. 7111. Operation of commercial motor vehicles by individuals who use insulin
to treat diabetes mellitus.
Sec. 7112. Financial responsibility for private motor carriers.
Sec. 7113. Increased penalties for out-of-service violations and false records.
Sec. 7114. Intrastate operations of interstate motor carriers.
Sec. 7115. Authority to stop commercial motor vehicles.
Sec. 7116. Revocation of operating authority.
Sec. 7117. Pattern of safety violations by motor carrier management.
Sec. 7118. Motor carrier research and technology program.
Sec. 7119. International cooperation.
Sec. 7120. Performance and registration information system management.
Sec. 7121. Commercial vehicle information systems and networks deployment.
Sec. 7122. Outreach and education.
Sec. 7123. Foreign commercial motor vehicles.
Sec. 7124. Pre-employment safety screening.
Sec. 7125. Class or category exemptions.
Sec. 7126. Decals.
Sec. 7127. Roadability.
Sec. 7128. Motor carrier regulations.
Sec. 7129. Vehicle towing.
Sec. 7130. Certification of vehicle emission performance standards.
CHAPTER 2—UNIFIED CARRIER REGISTRATION
Sec. 7131. Short title.
Sec. 7132. Relationship to other laws.
Sec. 7133. Inclusion of motor private and exempt carriers.
Sec. 7134. Unified carrier registration system.
Sec. 7135. Registration of motor carriers by States.
Sec. 7136. Identification of vehicles.
Sec. 7137. Use of UCR agreement revenues as matching funds.
Sec. 7138. Facilitation of international registration plans and international fuel
tax agreements.
Sec. 7139. Identity authentication standards.
Sec. 7140. Off-duty time for drivers of commercial vehicles.
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CHAPTER 3—COMMERCIAL DRIVER’S LICENSES
Sec. 7151. CDL task force.
Sec. 7152. CDL learner’s permit program.
Sec. 7153. Grants to States for commercial driver’s license improvements.
Sec. 7154. Modernization of CDL information system.
Sec. 7155. School bus endorsement knowledge test requirement.
SUBTITLE B—HIGHWAY AND VEHICULAR SAFETY
Sec. 7201. Short title.
CHAPTER 1—HIGHWAY SAFETY GRANT PROGRAM
Sec. 7211. Short title.
Sec. 7212. Authorization of appropriations.
Sec. 7213. Highway safety programs.
Sec. 7214. Highway safety research and outreach programs.
Sec. 7215. National Highway Safety Advisory Committee technical correction.
Sec. 7216. Occupant protection grants.
Sec. 7217. Older driver safety; law enforcement training.
Sec. 7218. Emergency medical services.
Sec. 7219. Repeal of authority for alcohol traffic safety programs.
Sec. 7220. Impaired driving program.
Sec. 7221. State traffic safety information system improvements.
Sec. 7222. NHTSA accountability.
Sec. 7223. Grants for improving child passenger safety programs.
Sec. 7224. Motorcyclist safety training and motorist awareness programs.
CHAPTER 2—SPECIFIC VEHICLE SAFETY-RELATED RULINGS
Sec. 7251. Vehicle rollover prevention and crash mitigation.
Sec. 7252. Side-impact crash protection rulemaking.
Sec. 7253. Tire research.
Sec. 7254. Vehicle backover avoidance technology study.
Sec. 7255. Nontraffic incident data collection.
Sec. 7256. Safety belt use reminders.
Sec. 7257. Amendment of Automobile Information Disclosure Act.
Sec. 7258. Power window switches.
Sec. 7259. 15-passenger van safety.
Sec. 7260. Updated fuel economy labeling procedures.
Sec. 7261. Identification of certain alternative fueled vehicles.
Sec. 7262. Authorization of appropriations.
SUBTITLE C—HAZARDOUS MATERIALS
Sec. 7301. Short title.
CHAPTER 1—GENERAL AUTHORITIES ON TRANSPORTATION OF HAZARDOUS
MATERIALS
Sec. 7321. Purpose.
Sec. 7322. Definitions.
Sec. 7323. General regulatory authority.
Sec. 7324. Limitation on issuance of hazmat licenses.
Sec. 7325. Background checks for drivers hauling hazardous materials.
Sec. 7326. Representation and tampering.
Sec. 7327. Transporting certain material.
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Sec. 7328. Hazmat employee training requirements and grants.
Sec. 7329. Registration.
Sec. 7330. Shipping papers and disclosure.
Sec. 7331. Rail tank cars.
Sec. 7332. Unsatisfactory safety ratings.
Sec. 7333. Training curriculum for the public sector.
Sec. 7334. Planning and training grants; emergency preparedness fund.
Sec. 7335. Special permits and exclusions.
Sec. 7336. Uniform forms and procedures.
Sec. 7337. Hazardous materials transportation safety and security.
Sec. 7338. Enforcement.
Sec. 7339. Civil penalties.
Sec. 7340. Criminal penalties.
Sec. 7341. Preemption.
Sec. 7342. Relationship to other laws.
Sec. 7343. Judicial review.
Sec. 7344. Authorization of appropriations.
Sec. 7345. Additional civil and criminal penalties.
Sec. 7346. Technical corrections.
CHAPTER 2—OTHER MATTERS
Sec. 7361. Administrative authority for Pipeline and Hazardous Materials Safety
Administration.
Sec. 7362. Mailability of hazardous materials.
Sec. 7363. Criminal matters.
Sec. 7364. Cargo inspection program.
Sec. 7365. Information on hazmat registrations.
Sec. 7366. Report on applying hazardous materials regulations to persons who re-
ject hazardous materials.
Sec. 7367. National first responder transportation incident response system.
Sec. 7368. Hazardous material transportation plan requirement.
Sec. 7369. Welded rail and tank car safety improvements.
Sec. 7370. Hazardous materials cooperative research program.
CHAPTER 3—SANITARY FOOD TRANSPORTATION
Sec. 7381. Short title.
Sec. 7382. Responsibilities of the Secretary of Health and Human Services.
Sec. 7383. Department of Transportation requirements.
Sec. 7384. Effective date.
CHAPTER 4—HOUSEHOLD GOODS MOVERS
Sec. 7401. Short title.
Sec. 7402. Definitions; application of provisions.
Sec. 7403. Payment of rates.
Sec. 7404. Household goods carrier operations.
Sec. 7405. Liability of carriers under receipts and bills of lading.
Sec. 7406. Arbitration requirements.
Sec. 7407. Enforcement of regulations related to transportation of household
goods.
Sec. 7408. Working group for development of practices and procedures to enhance
Federal-State relations.
Sec. 7409. Information about household goods transportation on carriers’
websites.
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Sec. 7410. Consumer complaints.
Sec. 7411. Review of liability of carriers.
Sec. 7412. Civil penalties relating to household goods brokers.
Sec. 7413. Civil and criminal penalty for failing to give up possession of house-
hold goods.
Sec. 7414. Progress report.
Sec. 7415. Additional registration requirements for motor carriers of household
goods.
SUBTITLE E—SPORTFISHING AND RECREATIONAL BOATING SAFETY
Sec. 7501. Short title.
CHAPTER 1—FEDERAL AID IN SPORT FISH RESTORATION ACT AMENDMENTS
Sec. 7511. Amendment of Federal Aid in Sport Fish Restoration Act.
Sec. 7512. Authorization of appropriations.
Sec. 7513. Division of annual appropriations.
Sec. 7514. Maintenance of projects.
Sec. 7515. Boating infrastructure.
Sec. 7516. Requirements and restrictions concerning use of amounts for expenses
for administration.
Sec. 7517. Payments of funds to and cooperation with Puerto Rico, the District
of Columbia, Guam, American Samoa, the Commonwealth of the
Northern Mariana Islands, and the Virgin Islands.
Sec. 7518. Multistate conservation grant program.
Sec. 7519. Expenditures from boat safety account.
CHAPTER 2—CLEAN VESSEL ACT AMENDMENTS
Sec. 7531. Grant program.
CHAPTER 3—RECREATIONAL BOATING SAFETY PROGRAM AMENDMENTS
Sec. 7551. State matching funds requirement.
Sec. 7552. Availability of allocations.
Sec. 7553. Authorization of appropriations for State recreational boating safety
programs.
Sec. 7554. Maintenance of effort for State recreational boating safety programs.
SUBTITLE F—MISCELLANEOUS PROVISIONS
Sec. 7601. Office of intermodalism.
Sec. 7602. Capital grants for rail line relocation projects.
Sec. 7603. Rehabilitation and improvement financing.
Sec. 7604. Report regarding impact on public safety of train travel in commu-
nities without grade separation.
Sec. 7605. First responder vehicle safety program.
Sec. 7606. Federal school bus driver qualifications.
SEC. 2. GENERAL DEFINITIONS.
In this Act:
(1) DEPARTMENT.—The term ‘‘Department’’
means the Department of Transportation.
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(2) SECRETARY.—The term ‘‘Secretary’’ means
the Secretary of Transportation.
SEC. 3. DEFINITIONS FOR TITLE 23.
Section 101 of title 23, United States Code, is amended
by striking subsection (a) and inserting the following:
‘‘(a) DEFINITIONS.—In this title:
‘‘(1) APPORTIONMENT.—The term ‘apportion-
ment’ includes an unexpended apportionment made
under a law enacted before the date of enactment of
the Safe, Accountable, Flexible, and Efficient Trans-
portation Equity Act of 2005.
‘‘(2) CARPOOL PROJECT.—
‘‘(A) IN
GENERAL.—The term ‘carpool
project’ means any project to encourage the use
of carpools and vanpools.
‘‘(B) 
INCLUSIONS.—The 
term 
‘carpool
project’ includes a project—
‘‘(i) to provide carpooling opportuni-
ties to the elderly and individuals with dis-
abilities;
‘‘(ii) to develop and implement a sys-
tem for locating potential riders and in-
forming the riders of carpool opportunities;
‘‘(iii) to acquire vehicles for carpool
use;
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‘‘(iv) to designate highway lanes as
preferential carpool highway lanes;
‘‘(v) to provide carpool-related traffic
control devices; and
‘‘(vi) to designate facilities for use for
preferential parking for carpools.
‘‘(3) CONSTRUCTION.—
‘‘(A) IN GENERAL.—The term ‘construction’
means the supervision, inspection, and actual
building of, and incurring of all costs incidental
to the construction or reconstruction of a high-
way, including bond costs and other costs relat-
ing to the issuance in accordance with section
122 of bonds or other debt financing instruments
and costs incurred by the State in performing
Federal-aid project related audits that directly
benefit the Federal-aid highway program.
‘‘(B) INCLUSIONS.—The term ‘construction’
includes—
‘‘(i) locating, surveying, and mapping
(including the establishment of temporary
and permanent geodetic markers in accord-
ance with specifications of the National
Oceanic and Atmospheric Administration);
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‘‘(ii) resurfacing, restoration, and re-
habilitation;
‘‘(iii) acquisition of rights-of-way;
‘‘(iv) relocation assistance, acquisition
of replacement housing sites, and acquisi-
tion and rehabilitation, relocation, and con-
struction of replacement housing;
‘‘(v) elimination of hazards of railway
grade crossings;
‘‘(vi) elimination of roadside obstacles;
‘‘(vii) improvements that directly fa-
cilitate and control traffic flow, such as—
‘‘(I) grade separation of intersec-
tions;
‘‘(II) widening of lanes;
‘‘(III) channelization of traffic;
‘‘(IV) traffic control systems; and
‘‘(V) passenger loading and un-
loading areas;
‘‘(viii) capital improvements that di-
rectly facilitate an effective vehicle weight
enforcement program, such as—
‘‘(I) scales (fixed and portable);
‘‘(II) scale pits;
‘‘(III) scale installation; and