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‘‘SEC. 9721. CIVIL ENFORCEMENT. 
‘‘The provisions of section 4301 of the Employee Re-
tirement Income Security Act of 1974 shall apply, in the 
same manner as any claim arising out of an obligation 
to pay withdrawal liability under subtitle E of title IV of 
such Act, to any claim—
‘‘(1) arising out of an obligation to pay any 
amount required to be paid by this chapter; or 
‘‘(2) arising out of an obligation to pay any 
amount required by section 402(h)(5)(B)(ii) of the 
Surface Mining Control and Reclamation Act of 
1977 (30 U.S.C. 1232(h)(5)(B)(ii)).’’. 
TITLE IV—INCREASE IN 
MINIMUM WAGE 
SEC. 401. MINIMUM WAGE. 
Section 6(a)(1) of the Fair Labor Standards Act of 
1938 (29 U.S.C. 206(a)(1)) is amended to read as follows: 
‘‘(1) except as otherwise provided in this sec-
tion, not less than—
‘‘(A) $5.15 an hour beginning September 
1, 1997; 
‘‘(B) $5.85 an hour, beginning on January 
1, 2007; 
‘‘(C) $6.55 an hour, beginning June 1, 
2008; and
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‘‘(D) $7.25 an hour, beginning June 1, 
2009;’’. 
SEC. 402. TIPPED WAGE FAIRNESS. 
Section 3(m) of the Fair Labor Standards Act of 
1938 (29 U.S.C. 203(m)) is amended—
(1) by redesignating paragraphs (1) and (2) as 
subparagraphs (A) and (B), respectively; 
(2) by striking ‘‘ ‘Wage’ paid to any employee’’ 
and inserting ‘‘(1) ‘Wage’ paid to any employee’’; 
(3) in subparagraph (B) (as so redesignated), 
by inserting before the period the following: ‘‘: Pro-
vided, That the tips shall not be included as part of 
the wage paid to an employee to the extent that they 
are excluded therefrom under the terms of a bona 
fide collective bargaining agreement applicable to the 
particular employee’’; and 
(4) by adding at the end of the following: 
‘‘(2) Notwithstanding any other provision of this Act, 
any State or political subdivision of a State which on or 
after the date of enactment of the Estate Tax and Exten-
sion of Tax Relief Act of 2006 excludes all of a tipped 
employee’s tips from being considered as wages in deter-
mining if such tipped employee has been paid the applica-
ble minimum wage rate, may not establish or enforce the 
minimum wage rate provisions of such law, ordinance, reg-
183
ulation, or order in such State or political subdivision 
thereof with respect to tipped employees unless such law, 
ordinance, regulation, or order is revised or amended to 
permit such employee to be paid a wage by the employee’s 
employer in an amount not less than an amount equal 
to—
‘‘(A) the cash wage paid such employee which 
is required under such law, ordinance, regulation, or 
order on the date of enactment of the Estate Tax 
and Extension of Tax Relief Act of 2006; and 
‘‘(B) an additional amount on account of tips 
received by such employee which amount is equal to 
the difference between the cash wage described in 
subparagraph (A) and the minimum wage rate in ef-
fect under such law, ordinance, regulation, or order, 
or the minimum wage rate in effect under section 
6(a), whichever is higher.’’.
Passed the House of Representatives July 29 (legis-
lative day, July 28), 2006. 
Attest:
Clerk.
109TH CONGRESS 
2D SESSION 
H. R. 5970
AN ACT 
To amend the Internal Revenue Code of 1986 to 
increase the unified credit against the estate tax 
to an exclusion equivalent of $5,000,000, to re-
peal the sunset provision for the estate and gen-
eration-skipping taxes, and to extend expiring 
provisions, and for other purposes.