nancial institution (as defined in section 1701(c)(2) of the 
International Financial Institutions Act) to make no effort 
to encourage the institution to prohibit any country eligi-
ble for assistance under the Heavily Indebted Poor Coun-
tries (HIPC) Initiative of the International Bank for Re-
construction and Development from requiring compulsory 
licensing with respect to any genetically engineered ani-
mal, genetically engineered plant, or genetically engi-
neered seed. 
SEC. 6. TAX ON BIOTECH COMPANIES TO HELP FUND SUS-
TAINABLE AGRICULTURE RESEARCH. 
(a) SPECIAL TAX.— 
(1) TAX IMPOSED.—Subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by 
adding at the end the following new part: 
‘‘PART VIII—TAX ON GENETIC ENGINEERING 
BUSINESSES 
‘‘Sec. 59B. Imposition of tax. 
‘‘SEC. 59B. IMPOSITION OF TAX. 
‘‘(a) TAX IMPOSED.—In the case of a corporation, 
there is hereby imposed (in addition to any other tax im-
posed by this subtitle) a tax equal to 1 percent of the gross 
income of such business for the taxable year which is at-
tributable (directly or indirectly) to— 
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‘‘(1) the marketing in the United States of any 
genetically engineered organism, or 
‘‘(2) the holding of a patent on any such an or-
ganism. 
‘‘(b) DEFINITION.—In this section, the term ‘geneti-
cally engineered organism’ means— 
‘‘(1) an organism that has been altered at the 
molecular or cellular level by means that are not 
possible under natural conditions or processes (in-
cluding but not limited to recombinant DNA and 
RNA techniques, cell fusion, microencapsulation, 
macroencapsulation, gene deletion and doubling, in-
troducing a foreign gene, and changing the positions 
of genes), other than a means consisting exclusively 
of breeding, conjugation, fermentation, hybridiza-
tion, in vitro fertilization, tissue culture, or 
mutagenesis; and 
‘‘(2) an organism made through sexual or asex-
ual reproduction (or both) involving an organism de-
scribed in subparagraph (A), if possessing any of the 
altered molecular or cellular characteristics of the 
organism so described.’’. 
(2) CLERICAL
AMENDMENT.—The table of 
parts for such subchapter A is amended by adding 
at the end the following new item: 
‘‘PART VIII. TAX ON GENETIC ENGINEERING BUSINESSES’’. 
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(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to taxable years begin-
ning after the date of the enactment of this Act. 
(b) SUSTAINABLE AGRICULTURE TRUST FUND.— 
(1) CREATION
AND
FUNDING
SOURCE.—Sub-
chapter A of chapter 98 of the Internal Revenue 
Code of 1986 (relating to trust fund code) is amend-
ed by adding at the end the following new section: 
‘‘SEC. 9511. SUSTAINABLE AGRICULTURE TRUST FUND. 
‘‘(a) CREATION OF TRUST FUND.—There is estab-
lished in the Treasury of the United States a trust fund 
to be known as the ‘Sustainable Agriculture Trust Fund’, 
consisting of such amounts as may be appropriated or 
credited to the Sustainable Agriculture Trust Fund as 
provided in this section or section 9602(b). 
‘‘(b) TRANSFER
TO TRUST FUND
OF CERTAIN 
TAXES.—There is hereby appropriated to the Sustainable 
Agriculture Trust Fund amounts equivalent to the taxes 
received in the Treasury under section 59B. 
‘‘(c) EXPENDITURES FROM TRUST FUND.—Amounts 
in the Sustainable Agriculture Trust Fund shall be avail-
able, as provided in appropriation Acts, only for grants 
under sections 3 and 4 of the Real Solutions to World 
Hunger Act of 2005.’’. 
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(2) CLERICAL AMENDMENT.—The table of sec-
tions for such subchapter A is amended by adding 
at the end the following new item: 
‘‘Sec. 9511. Sustainable Agriculture Trust Fund’’. 
Æ 
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