U.S.C. 51 and 51A). The Secretary of Labor shall allocate
the funds among the States based on the relative workload
of the States in processing the certifications.
(e) APPROPRIATIONS ACTION REQUIRED.—The fees
authorized under this section shall be available for obliga-
tion only to the extent and in the amount provided in ad-
vance in appropriations acts. The fees are authorized to
be appropriated to remain available until expended.
Subtitle D—Natural Resource,
Energy, and Environment
PART I—NUCLEAR REGULATORY COMMISSION
USER FEES AND ANNUAL CHARGES
SEC. 411. NUCLEAR REGULATORY COMMISSION USER FEES
AND ANNUAL CHARGES.
Section 6101(a)(3) of the Omnibus Budget Reconcili-
ation Act of 1990 (42 U.S.C. 2214(a)(3)) is amended by
striking ‘‘September 30, 1998’’ and inserting ‘‘September
30, 2004’’.
PART II—FEDERAL INSECTICIDE, FUNGICIDE,
AND RODENTICIDE ACT FEES
SEC. 
421. 
FEDERAL 
INSECTICIDE, 
FUNGICIDE, 
AND
RODENTICIDE ACT FEES.
Section 3 of the Federal Insecticide, Fungicide, and
Rodenticide Act (7 U.S.C. 136a) is amended by adding
at the end thereof the following new subsection:
‘‘(i) FEES.—
‘‘(1) Subject to paragraph (4), the Adminis-
trator is authorized to assess fees from applicants
for registrations and amendments to registrations
under this section and experimental use permits
under section 5 effective October 1, 1999.
‘‘(2) Such fees shall be reasonably calculated to
cover costs associated with the review of such appli-
cations, and shall be paid at the time of application,
unless otherwise specified by the Administrator. If
any fee is not paid by the time prescribed, the Ad-
ministrator may, by order and without a hearing,
deny the application. The Administrator may reduce
or waive any fee that would otherwise be assessed—
‘‘(A) in connection with an application for
an active ingredient that is contained only in
pesticides for which registration is sought solely
for agricultural or nonagricultural minor uses;
or
‘‘(B) in such other instances as the Admin-
istrator determines to be in the public interest.
‘‘(3) Fees collected under this subsection shall
be deposited in a special fund for environmental
services in the United States Treasury.
‘‘(4) Fees authorized under this subsection shall
be available for obligation only to the extent and in
the amount provided in advance in appropriations
Acts. Such fees are authorized to be appropriated to
remain available until expended, to carry out the
Agency’s activities under sections 3 and 5 for which
the fees were collected.’’.
SEC. 422. CONFORMING AMENDMENT.
Section 4(i) of the Federal Insecticide, Fungicide,
and Rodenticide Act (7 U.S.C. 136b(i)) is amended—
(1) by striking paragraph (6); and
(2) by renumbering paragraph (7) as paragraph
(6).
PART III—TOXIC SUBSTANCES CONTROL ACT
FEES
SEC. 431. TOXIC SUBSTANCES CONTROL ACT FEES.
Section 26(b) of the Toxic Substances Control Act
(15 U.S.C. 2625(b)) is amended as follows:
(1) Paragraph (1) is amended to read as fol-
lows:
‘‘(b) FEES.—The Administrator is authorized, by
rule, to collect a reasonable fee from any person required
to submit data under section 4 or 5 to defray the cost
of administering this Act. In setting a fee under this para-
graph the Administrator shall take into account the ability
to pay of the person required to submit the data and the
cost to the Administrator of reviewing such data. Such
rules may provide for sharing such a fee in any case in
which the expenses of testing are shared under section 4
or 5.’’.
(2) By adding at the end thereof the following
2 paragraphs:
‘‘(3) Fees collected under this subsection shall
be deposited in a special fund for environmental
services in the United States Treasury.
‘‘(4) Fees authorized under this subsection shall
be available for obligation only to the extent and in
the amount provided in advance in appropriations
Acts. Such fees are authorized to be appropriated to
remain available until expended, to carry out the
Agency’s activities under sections 4 and 5 for which
the fees were collected.’’.
Subtitle E—Revenue
PART I—REINSTATE SUPERFUND TAXES
SEC. 511. EXTENSION OF HAZARDOUS SUBSTANCE SUPER-
FUND TAXES.
(a) EXTENSION OF TAXES.—
(1) ENVIRONMENTAL TAX.—Section 59A(e) of
the Internal Revenue Code of 1986 is amended to
read as follows:
‘‘(e) APPLICATION OF TAX.—The tax imposed by this
section shall apply to—
‘‘(1) taxable years beginning after December
31, 1986, and before January 1, 1996, and
‘‘(2) taxable years beginning after December
31, 1998, and before January 1, 2010.’’
(2) EXCISE TAXES.—Section 4611(e) of such
Code is amended to read as follows:
‘‘(e) APPLICATION
OF
HAZARDOUS
SUBSTANCE
SUPERFUND FINANCING RATE.—The Hazardous Sub-
stance Superfund financing rate under this section shall
apply—
‘‘(1) after December 31, 1986, and before Jan-
uary 1, 1996, and
‘‘(2) after the date of the enactment of this
paragraph and before October 1, 2009.’’
(b) EFFECTIVE DATES.—
(1) INCOME
TAX.—The amendment made by
subsection (a)(1) shall apply to taxable years begin-
ning after December 31, 1998.
(2) EXCISE
TAX.—The amendment made by
subsection (a)(2) shall take effect on the date of the
enactment of this Act.
PART II—TOBACCO EXCISE TAXES
SEC. 521. INCREASE IN EXCISE TAXES ON TOBACCO PROD-
UCTS.
(a) IN GENERAL.—Section 5701 of the Internal Rev-
enue Code of 1986 (relating to rate of tax on tobacco
products), as amended by the Balanced Budget Act of
1997, is amended to read as follows:
‘‘SEC. 5701. RATE OF TAX.
‘‘(a) CIGARS.—On cigars, manufactured in or im-
ported into the United States, there shall be imposed the
following taxes:
‘‘(1) SMALL CIGARS.—On cigars, weighing not
more than 3 pounds per thousand, $4.406 per thou-
sand.
‘‘(2) LARGE CIGARS.—On cigars weighing more
than 3 pounds per thousand, a tax equal to 49.99
percent of the price for which sold but not more
than $98.75 per thousand.
Cigars not exempt from tax under this chapter which are
removed but not intended for sale shall be taxed at the
same rate as similar cigars removed for sale.
‘‘(b) CIGARETTES.—On cigarettes, manufactured in
or imported into the United States, there shall be imposed
the following taxes:
‘‘(1) 
SMALL
CIGARETTES.—On 
cigarettes,
weighing not more than 3 pounds per thousand,
$47.00 per thousand.
‘‘(2) 
LARGE
CIGARETTES.—On 
cigarettes,
weighing more than 3 pounds per thousand, $98.70
per thousand.
Cigarettes described in paragraph (2), if more than 61⁄2
inches in length, shall be taxable at the rate under para-
graph (1) by treating each 23⁄4 inches (or fraction thereof)
of the length of each as 1 cigarette.
‘‘(c) CIGARETTE
PAPERS.—On cigarette papers,
manufactured in or imported into the United States, there
shall be imposed a tax of 2.9 cents for each 50 papers
or fractional part thereof; except that cigarette papers
which measure more than 61⁄2 inches in length shall be
taxable at the rate prescribed by treating each 23⁄4 inches
(or fraction thereof) of the length of each as 1 cigarette
paper.
‘‘(d) CIGARETTE TUBES.—On cigarette tubes, manu-
factured in or imported into the United States, there shall
be imposed a tax of 5.9 cents for each 50 tubes or frac-
tional part thereof; except that cigarette tubes which
measure more than 61⁄2 inches in length shall be taxable
at the rate prescribed by treating each 23⁄4 inches (or frac-
tion thereof) of the length of each as 1 cigarette tube.
‘‘(e) SMOKELESS TOBACCO.—
‘‘(1) SNUFF.—On snuff, manufactured in or
imported into the United States, there shall be im-
posed a tax of $1.41 per pound (and a proportionate
tax at the like rate on all fractional parts of a
pound).
‘‘(2) CHEWING TOBACCO.—On chewing tobacco,
manufactured in or imported into the United States,
there shall be imposed a tax of 47 cents (and a pro-
portionate tax at the like rate on all fractional parts
of a pound).
‘‘(f) PIPE TOBACCO.—On pipe tobacco, manufac-
tured in or imported into the United States, there shall
be imposed a tax of $2.64 per pound (and a proportionate
tax at the like rate on all fractional parts of a pound).
‘‘(g) ROLL-YOUR-OWN TOBACCO.—On roll-your-own
tobacco, manufactured in or imported into the United
States, there shall be imposed a tax $2.64 per pound (and
a proportionate tax at the like rate on all fractional parts
of a pound).
‘‘(h) IMPORTED TOBACCO PRODUCTS
AND CIGA-
RETTE PAPERS AND TUBES.—The taxes imposed by this
section on tobacco products and cigarette papers and
tubes imported into the United States shall be in addition
to any import duties imposed on such articles, unless such
import duties are imposed in lieu of internal revenue tax.’’.
(b) EFFECTIVE DATE.—The amendments made by
this section shall take effect on October 1, 1999.
(c) FLOOR STOCKS TAXES.—
(1) IMPOSITION OF TAX.—On tobacco products
and cigarette papers and tubes manufactured in or
imported into the United States which are removed
before October 1, 1999, and held on such date for
sale by any person, there is hereby imposed a tax in
an amount equal to the excess of—
(A) the tax which would be imposed under
section 5701 of the Internal Revenue Code of
1986 on the article if the article had been re-
moved on such date, over
(B) the prior tax (if any) imposed under
section 5701 of such Code on such article.
(2) AUTHORITY TO EXEMPT CIGARETTES HELD
IN VENDING MACHINES.—To the extent provided in
regulations prescribed by the Secretary, no tax shall
be imposed by paragraph (1) on cigarettes held for
retail sale on October, 1, 1999, by any person in any
vending machine. If the Secretary provides such a
benefit with respect to any person, the Secretary
may reduce the $500 amount in paragraph (3) with
respect to such person.
(3) CREDIT AGAINST TAX.—Each person shall
be allowed as a credit against the taxes imposed by
paragraph (1) an amount equal to $500. Such credit
shall not exceed the amount of taxes imposed by
paragraph (1) for which such person is liable.
(4) LIABILITY FOR TAX AND METHOD OF PAY-
MENT.—
(A) LIABILITY FOR TAX.—A person hold-
ing cigarettes on October, 1, 1999, to which
any tax imposed by paragraph (1) applies shall
be liable for such tax.
(B) METHOD OF PAYMENT.—The tax im-
posed by paragraph (1) shall be paid in such
manner as the Secretary shall prescribe by reg-
ulations.
(C) TIME
FOR
PAYMENT.—The tax im-
posed by paragraph (1) shall be paid on or be-
fore April 1, 2000.
(5) ARTICLES
IN
FOREIGN
TRADE
ZONES.—
Notwithstanding the Act of June 18, 1934 (48 Stat.
998, 19 U.S.C. 81a) and any other provision of law,
any article which is located in a foreign trade zone
on October 1, 1999, shall be subject to the tax im-
posed by paragraph (1) if—
(A) internal revenue taxes have been deter-
mined, or customs duties liquidated, with re-
spect to such article before such date pursuant
to a request made under the 1st proviso of sec-
tion 3(a) of such Act, or
(B) such article is held on such date under
the supervision of a customs officer pursuant to
the 2d proviso of such section 3(a).
(6) 
DEFINITIONS.—For 
purposes 
of 
this
subsection—
(A) IN GENERAL.—Terms used in this sub-
section which are also used in section 5702 of
the Internal Revenue Code of 1986 shall have
the respective meanings such terms have in
such section, as amended by this Act.
(B) SECRETARY.—The term ‘‘Secretary’’
means the Secretary of the Treasury or the
Secretary’s delegate.
(7) CONTROLLED
GROUPS.—Rules similar to
the rules of section 5061(e)(3) of such Code shall
apply for purposes of this subsection.
(8) OTHER LAWS APPLICABLE.—All provisions
of law, including penalties, applicable with respect to