H. R. 6111—28
account and ending on the last day of the 12th month 
following such month. 
‘‘(B) ELIGIBLE
INDIVIDUAL.—The term ‘eligible indi-
vidual’ has the meaning given such term by section 
223(c)(1). 
‘‘(C) TREATMENT AS ROLLOVER CONTRIBUTION.—A quali-
fied HSA distribution shall be treated as a rollover con-
tribution described in section 223(f)(5). 
‘‘(5) TAX TREATMENT RELATING TO DISTRIBUTIONS.—For pur-
poses of this title—
‘‘(A) IN GENERAL.—A qualified HSA distribution shall 
be treated as a payment described in subsection (d). 
‘‘(B) COMPARABILITY EXCISE TAX.—
‘‘(i) IN
GENERAL.—Except as provided in clause 
(ii), section 4980G shall not apply to qualified HSA 
distributions. 
‘‘(ii) FAILURE
TO
OFFER
TO
ALL
EMPLOYEES.—In 
the case of a qualified HSA distribution to any 
employee, the failure to offer such distribution to any 
eligible individual covered under a high deductible 
health plan of the employer shall (notwithstanding 
section 4980G(d)) be treated for purposes of section 
4980G as a failure to meet the requirements of section 
4980G(b).’’. 
(b) CERTAIN
FSA COVERAGE
DISREGARDED
COVERAGE.—
Subparagraph (B) of section 223(c)(1) (relating to certain coverage 
disregarded) is amended by striking ‘‘and’’ at the end of clause 
(i), by striking the period at the end of clause (ii) and inserting 
‘‘, and’’, and by inserting after clause (ii) the following new clause: 
‘‘(iii) for taxable years beginning after December 
31, 2006, coverage under a health flexible spending 
arrangement during any period immediately following 
the end of a plan year of such arrangement during 
which unused benefits or contributions remaining at 
the end of such plan year may be paid or reimbursed 
to plan participants for qualified benefit expenses 
incurred during such period if—
‘‘(I) the balance in such arrangement at the 
end of such plan year is zero, or 
‘‘(II) the individual is making a qualified HSA 
distribution (as defined in section 106(e)) in an 
amount equal to the remaining balance in such 
arrangement as of the end of such plan year, in 
accordance with rules prescribed by the Sec-
retary.’’. 
(c) APPLICATION OF SECTION.—
(1) SUBSECTION (a).—The amendment made by subsection 
(a) shall apply to distributions on or after the date of the 
enactment of this Act. 
(2) SUBSECTION (b).—The amendment made by subsection 
(b) shall take effect on the date of the enactment of this Act. 
SEC. 303. REPEAL OF ANNUAL DEDUCTIBLE LIMITATION ON HSA CON-
TRIBUTIONS. 
(a) IN GENERAL.—Paragraph (2) of section 223(b) (relating to 
monthly limitation) is amended—
H. R. 6111—29
(1) in subparagraph (A) by striking ‘‘the lesser of—’’ and 
all that follows and inserting ‘‘$2,250.’’, and 
(2) in subparagraph (B) by striking ‘‘the lesser of—’’ and 
all that follows and inserting ‘‘$4,500.’’. 
(b) CONFORMING
AMENDMENT.—Section 223(d)(1)(A)(ii)(I) is 
amended by striking ‘‘subsection (b)(2)(B)(ii)’’ and inserting ‘‘sub-
section (b)(2)(B)’’. 
(c) EFFECTIVE DATE.—The amendments made by this section 
shall apply to taxable years beginning after December 31, 2006. 
SEC. 304. MODIFICATION OF COST-OF-LIVING ADJUSTMENT. 
Paragraph (1) of section 223(g) (relating to cost-of-living adjust-
ment) is amended by adding at the end the following new flush 
sentence: 
‘‘In the case of adjustments made for any taxable year beginning 
after 2007, section 1(f)(4) shall be applied for purposes of this 
paragraph by substituting ‘March 31’ for ‘August 31’, and the 
Secretary shall publish the adjusted amounts under subsections 
(b)(2) and (c)(2)(A) for taxable years beginning in any calendar 
year no later than June 1 of the preceding calendar year.’’. 
SEC. 305. CONTRIBUTION LIMITATION NOT REDUCED FOR PART-YEAR 
COVERAGE. 
(a) INCREASE IN LIMIT FOR INDIVIDUALS BECOMING ELIGIBLE 
INDIVIDUALS AFTER BEGINNING OF THE YEAR.—Subsection (b) of 
section 223 (relating to limitations) is amended by adding at the 
end the following new paragraph: 
‘‘(8) INCREASE IN LIMIT FOR INDIVIDUALS BECOMING ELIGIBLE 
INDIVIDUALS AFTER THE BEGINNING OF THE YEAR.—
‘‘(A) IN
GENERAL.—For purposes of computing the 
limitation under paragraph (1) for any taxable year, an 
individual who is an eligible individual during the last 
month of such taxable year shall be treated—
‘‘(i) as having been an eligible individual during 
each of the months in such taxable year, and 
‘‘(ii) as having been enrolled, during each of the 
months such individual is treated as an eligible indi-
vidual solely by reason of clause (i), in the same high 
deductible health plan in which the individual was 
enrolled for the last month of such taxable year. 
‘‘(B) FAILURE TO MAINTAIN HIGH DEDUCTIBLE HEALTH 
PLAN COVERAGE.—
‘‘(i) IN GENERAL.—If, at any time during the testing 
period, the individual is not an eligible individual, 
then—
‘‘(I) gross income of the individual for the tax-
able year in which occurs the first month in the 
testing period for which such individual is not 
an eligible individual is increased by the aggregate 
amount of all contributions to the health savings 
account of the individual which could not have 
been made but for subparagraph (A), and 
‘‘(II) the tax imposed by this chapter for any 
taxable year on the individual shall be increased 
by 10 percent of the amount of such increase. 
‘‘(ii) EXCEPTION FOR DISABILITY OR DEATH.—Sub-
clauses (I) and (II) of clause (i) shall not apply if 
the individual ceased to be an eligible individual by
H. R. 6111—30
reason of the death of the individual or the individual 
becoming disabled (within the meaning of section 
72(m)(7)). 
‘‘(iii) TESTING PERIOD.—The term ‘testing period’ 
means the period beginning with the last month of 
the taxable year referred to in subparagraph (A) and 
ending on the last day of the 12th month following 
such month.’’. 
(b) EFFECTIVE DATE.—The amendments made by this section 
shall apply to taxable years beginning after December 31, 2006. 
SEC. 306. EXCEPTION TO REQUIREMENT FOR EMPLOYERS TO MAKE 
COMPARABLE HEALTH SAVINGS ACCOUNT CONTRIBU-
TIONS. 
(a) IN GENERAL.—Section 4980G (relating to failure of employer 
to make comparable health savings account contributions) is 
amended by adding at the end the following new subsection: 
‘‘(d) EXCEPTION.—For purposes of applying section 4980E to 
a contribution to a health savings account of an employee who 
is not a highly compensated employee (as defined in section 414(q)), 
highly compensated employees shall not be treated as comparable 
participating employees.’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to taxable years beginning after December 31, 2006. 
SEC. 307. ONE-TIME DISTRIBUTION FROM INDIVIDUAL RETIREMENT 
PLANS TO FUND HSAs. 
(a) IN GENERAL.—Subsection (d) of section 408 (relating to 
taxability of beneficiary of employees’ trust) is amended by adding 
at the end the following new paragraph: 
‘‘(9) 
DISTRIBUTION
FOR
HEALTH
SAVINGS
ACCOUNT 
FUNDING.—
‘‘(A) IN GENERAL.—In the case of an individual who 
is an eligible individual (as defined in section 223(c)) and 
who elects the application of this paragraph for a taxable 
year, gross income of the individual for the taxable year 
does not include a qualified HSA funding distribution to 
the extent such distribution is otherwise includible in gross 
income. 
‘‘(B) QUALIFIED HSA FUNDING DISTRIBUTION.—For pur-
poses of this paragraph, the term ‘qualified HSA funding 
distribution’ means a distribution from an individual retire-
ment plan (other than a plan described in subsection (k) 
or (p)) of the employee to the extent that such distribution 
is contributed to the health savings account of the indi-
vidual in a direct trustee-to-trustee transfer. 
‘‘(C) LIMITATIONS.—
‘‘(i) MAXIMUM
DOLLAR
LIMITATION.—The amount 
excluded from gross income by subparagraph (A) shall 
not exceed the excess of—
‘‘(I) the annual limitation under section 223(b) 
computed on the basis of the type of coverage 
under the high deductible health plan covering 
the individual at the time of the qualified HSA 
funding distribution, over 
‘‘(II) in the case of a distribution described 
in clause (ii)(II), the amount of the earlier qualified 
HSA funding distribution.
H. R. 6111—31
‘‘(ii) ONE-TIME TRANSFER.—
‘‘(I) IN GENERAL.—Except as provided in sub-
clause (II), an individual may make an election 
under subparagraph (A) only for one qualified HSA 
funding distribution during the lifetime of the indi-
vidual. Such an election, once made, shall be irrev-
ocable. 
‘‘(II) CONVERSION FROM SELF-ONLY TO FAMILY 
COVERAGE.—If a qualified HSA funding distribu-
tion is made during a month in a taxable year 
during which an individual has self-only coverage 
under a high deductible health plan as of the 
first day of the month, the individual may elect 
to make an additional qualified HSA funding dis-
tribution during a subsequent month in such tax-
able year during which the individual has family 
coverage under a high deductible health plan as 
of the first day of the subsequent month. 
‘‘(D) FAILURE TO MAINTAIN HIGH DEDUCTIBLE HEALTH 
PLAN COVERAGE.—
‘‘(i) IN GENERAL.—If, at any time during the testing 
period, the individual is not an eligible individual, 
then the aggregate amount of all contributions to the 
health savings account of the individual made under 
subparagraph (A)—
‘‘(I) shall be includible in the gross income 
of the individual for the taxable year in which 
occurs the first month in the testing period for 
which such individual is not an eligible individual, 
and 
‘‘(II) the tax imposed by this chapter for any 
taxable year on the individual shall be increased 
by 10 percent of the amount which is so includible. 
‘‘(ii) EXCEPTION FOR DISABILITY OR DEATH.—Sub-
clauses (I) and (II) of clause (i) shall not apply if 
the individual ceased to be an eligible individual by 
reason of the death of the individual or the individual 
becoming disabled (within the meaning of section 
72(m)(7)). 
‘‘(iii) TESTING PERIOD.—The term ‘testing period’ 
means the period beginning with the month in which 
the qualified HSA funding distribution is contributed 
to a health savings account and ending on the last 
day of the 12th month following such month. 
‘‘(E) APPLICATION
OF
SECTION
72.—Notwithstanding 
section 72, in determining the extent to which an amount 
is treated as otherwise includible in gross income for pur-
poses of subparagraph (A), the aggregate amount distrib-
uted from an individual retirement plan shall be treated 
as includible in gross income to the extent that such 
amount does not exceed the aggregate amount which would 
have been so includible if all amounts from all individual 
retirement plans were distributed. Proper adjustments 
shall be made in applying section 72 to other distributions 
in such taxable year and subsequent taxable years.’’.
H. R. 6111—32
(b) COORDINATION WITH LIMITATION
ON CONTRIBUTIONS
TO 
HSAS.—Section 223(b)(4) (relating to coordination with other con-
tributions) is amended by striking ‘‘and’’ at the end of subparagraph 
(A), by striking the period at the end of subparagraph (B) and 
inserting ‘‘, and’’, and by inserting after subparagraph (B) the 
following new subparagraph: 
‘‘(C) the aggregate amount contributed to health 
savings accounts of such individual for such taxable year 
under section 408(d)(9) (and such amount shall not be 
allowed as a deduction under subsection (a)).’’. 
(c) EFFECTIVE DATE.—The amendments made by this section 
shall apply to taxable years beginning after December 31, 2006. 
TITLE IV—OTHER PROVISIONS 
SEC. 401. DEDUCTION ALLOWABLE WITH RESPECT TO INCOME ATTRIB-
UTABLE TO DOMESTIC PRODUCTION ACTIVITIES IN 
PUERTO RICO. 
(a) IN GENERAL.—Subsection (d) of section 199 (relating to 
definitions and special rules) is amended by redesignating para-
graph (8) as paragraph (9) and by inserting after paragraph (7) 
the following new paragraph: 
‘‘(8) TREATMENT OF ACTIVITIES IN PUERTO RICO.—
‘‘(A) IN GENERAL.—In the case of any taxpayer with 
gross receipts for any taxable year from sources within 
the Commonwealth of Puerto Rico, if all of such receipts 
are taxable under section 1 or 11 for such taxable year, 
then for purposes of determining the domestic production 
gross receipts of such taxpayer for such taxable year under 
subsection (c)(4), the term ‘United States’ shall include 
the Commonwealth of Puerto Rico. 
‘‘(B) SPECIAL RULE FOR APPLYING WAGE LIMITATION.—
In the case of any taxpayer described in subparagraph 
(A), for purposes of applying the limitation under subsection 
(b) for any taxable year, the determination of W–2 wages 
of such taxpayer shall be made without regard to any 
exclusion under section 3401(a)(8) for remuneration paid 
for services performed in Puerto Rico. 
‘‘(C) TERMINATION.—This paragraph shall apply only 
with respect to the first 2 taxable years of the taxpayer 
beginning after December 31, 2005, and before January 
1, 2008.’’. 
(b) EFFECTIVE DATE.—The amendments made by subsection 
(a) shall apply to taxable years beginning after December 31, 2005. 
SEC. 402. CREDIT FOR PRIOR YEAR MINIMUM TAX LIABILITY MADE 
REFUNDABLE AFTER PERIOD OF YEARS. 
(a) IN GENERAL.—Section 53 (relating to credit for prior year 
minimum tax liability) is amended by adding at the end the fol-
lowing new subsection: 
‘‘(e) SPECIAL RULE FOR INDIVIDUALS WITH LONG-TERM UNUSED 
CREDITS.—
‘‘(1) IN GENERAL.—If an individual has a long-term unused 
minimum tax credit for any taxable year beginning before 
January 1, 2013, the amount determined under subsection (c)
H. R. 6111—33
for such taxable year shall not be less than the AMT refundable 
credit amount for such taxable year. 
‘‘(2) AMT REFUNDABLE CREDIT AMOUNT.—For purposes of 
paragraph (1)—
‘‘(A) IN GENERAL.—The term ‘AMT refundable credit 
amount’ means, with respect to any taxable year, the 
amount equal to the greater of—
‘‘(i) the lesser of—
‘‘(I) $5,000, or 
‘‘(II) the amount of long-term unused min-
imum tax credit for such taxable year, or 
‘‘(ii) 20 percent of the amount of such credit. 
‘‘(B) PHASEOUT OF AMT REFUNDABLE CREDIT AMOUNT.—
‘‘(i) IN
GENERAL.—In the case of an individual 
whose adjusted gross income for any taxable year 
exceeds the threshold amount (within the meaning 
of section 151(d)(3)(C)), the AMT refundable credit 
amount determined under subparagraph (A) for such 
taxable year shall be reduced by the applicable percent-
age (within the meaning of section 151(d)(3)(B)). 
‘‘(ii) ADJUSTED
GROSS
INCOME.—For purposes of 
clause (i), adjusted gross income shall be determined 
without regard to sections 911, 931, and 933. 
‘‘(3) LONG-TERM UNUSED MINIMUM TAX CREDIT.—
‘‘(A) IN GENERAL.—For purposes of this subsection, the 
term ‘long-term unused minimum tax credit’ means, with 
respect to any taxable year, the portion of the minimum 
tax credit determined under subsection (b) attributable to 
the adjusted net minimum tax for taxable years before 
the 3rd taxable year immediately preceding such taxable 
year. 
‘‘(B) FIRST-IN, FIRST-OUT
ORDERING
RULE.—For pur-
poses of subparagraph (A), credits shall be treated as 
allowed under subsection (a) on a first-in, first-out basis. 
‘‘(4) CREDIT REFUNDABLE.—For purposes of this title (other 
than this section), the credit allowed by reason of this sub-
section shall be treated as if it were allowed under subpart 
C.’’. 
(b) CONFORMING AMENDMENTS.—
(1) Section 6211(b)(4)(A) is amended by striking ‘‘and 34’’ 
and inserting ‘‘34, and 53(e)’’. 
(2) Paragraph (2) of section 1324(b) of title 31, United 
States Code, is amended by inserting ‘‘or 53(e)’’ after ‘‘section 
35’’. 
(c) EFFECTIVE DATE.—The amendments made by this section 
shall apply to taxable years beginning after the date of the enact-
ment of this Act. 
SEC. 403. RETURNS REQUIRED IN CONNECTION WITH CERTAIN 
OPTIONS. 
(a) IN GENERAL.—So much of section 6039(a) as follows para-
graph (2) is amended to read as follows: 
‘‘shall, for such calendar year, make a return at such time and 
in such manner, and setting forth such information, as the Secretary 
may by regulations prescribe.’’. 
(b) STATEMENTS TO PERSONS WITH RESPECT TO WHOM INFORMA-
TION IS FURNISHED.—Section 6039 is amended by redesignating
H. R. 6111—34
subsections (b) and (c) as subsections (c) and (d), respectively, 
and by inserting after subsection (a) the following new subsection: 
‘‘(b) STATEMENTS TO BE FURNISHED TO PERSONS WITH RESPECT 
TO WHOM INFORMATION IS REPORTED.—Every corporation making 
a return under subsection (a) shall furnish to each person whose 
name is set forth in such return a written statement setting forth 
such information as the Secretary may by regulations prescribe. 
The written statement required under the preceding sentence shall 
be furnished to such person on or before January 31 of the year 
following the calendar year for which the return under subsection 
(a) was made.’’. 
(c) CONFORMING AMENDMENTS.—
(1) Section 6724(d)(1)(B) is amended by striking ‘‘or’’ at 
the end of clause (xvii), by striking ‘‘and’’ at the end of clause 
(xviii) and inserting ‘‘or’’, and by adding at the end the following 
new clause: 
‘‘(xix) section 6039(a) (relating to returns required 
with respect to certain options), and’’. 
(2) Section 6724(d)(2)(B) is amended by striking ‘‘section 
6039(a)’’ and inserting ‘‘section 6039(b)’’. 
(3) The heading of section 6039 and the item relating 
to such section in the table of sections of subpart A of part 
III of subchapter A of chapter 61 of such Code are each amended 
by striking ‘‘Information’’ and inserting ‘‘Returns’’. 
(4) The heading of subsection (a) of section 6039 is amended 
by striking ‘‘FURNISHING
OF
INFORMATION’’ and inserting 
‘‘REQUIREMENT OF REPORTING’’. 
(d) EFFECTIVE DATE.—The amendments made by this section 
shall apply to calendar years beginning after the date of the enact-
ment of this Act. 
SEC. 404. PARTIAL EXPENSING FOR ADVANCED MINE SAFETY EQUIP-
MENT. 
(a) IN GENERAL.—Part VI of subchapter B of chapter 1 is 
amended by inserting after section 179D the following new section: 
‘‘SEC. 179E. ELECTION TO EXPENSE ADVANCED MINE SAFETY EQUIP-
MENT. 
‘‘(a) TREATMENT AS EXPENSES.—A taxpayer may elect to treat 
50 percent of the cost of any qualified advanced mine safety equip-
ment property as an expense which is not chargeable to capital 
account. Any cost so treated shall be allowed as a deduction for 
the taxable year in which the qualified advanced mine safety equip-
ment property is placed in service. 
‘‘(b) ELECTION.—
‘‘(1) IN GENERAL.—An election under this section for any 
taxable year shall be made on the taxpayer’s return of the 
tax imposed by this chapter for the taxable year. Such election 
shall specify the advanced mine safety equipment property 
to which the election applies and shall be made in such manner 
as the Secretary may by regulations prescribe. 
‘‘(2) ELECTION IRREVOCABLE.—Any election made under this 
section may not be revoked except with the consent of the 
Secretary. 
‘‘(c) QUALIFIED ADVANCED MINE SAFETY EQUIPMENT PROP-
ERTY.—For purposes of this section, the term ‘qualified advanced 
mine safety equipment property’ means any advanced mine safety
H. R. 6111—35
equipment property for use in any underground mine located in 
the United States—
‘‘(1) the original use of which commences with the taxpayer, 
and 
‘‘(2) which is placed in service by the taxpayer after the 
date of the enactment of this section. 
‘‘(d) ADVANCED MINE SAFETY EQUIPMENT PROPERTY.—For pur-
poses of this section, the term ‘advanced mine safety equipment 
property’ means any of the following: 
‘‘(1) Emergency communication technology or device which 
is used to allow a miner to maintain constant communication 
with an individual who is not in the mine. 
‘‘(2) Electronic identification and location device which 
allows an individual who is not in the mine to track at all 
times the movements and location of miners working in or 
at the mine. 
‘‘(3) Emergency oxygen-generating, self-rescue device which 
provides oxygen for at least 90 minutes. 
‘‘(4) Pre-positioned supplies of oxygen which (in combina-
tion with self-rescue devices) can be used to provide each miner 
on a shift, in the event of an accident or other event which 
traps the miner in the mine or otherwise necessitates the 
use of such a self-rescue device, the ability to survive for at 
least 48 hours. 
‘‘(5) Comprehensive atmospheric monitoring system which 
monitors the levels of carbon monoxide, methane, and oxygen 
that are present in all areas of the mine and which can detect 
smoke in the case of a fire in a mine. 
‘‘(e) COORDINATION WITH SECTION 179.—No expenditures shall 
be taken into account under subsection (a) with respect to the 
portion of the cost of any property specified in an election under 
section 179. 
‘‘(f) REPORTING.—No deduction shall be allowed under sub-
section (a) to any taxpayer for any taxable year unless such taxpayer 
files with the Secretary a report containing such information with 
respect to the operation of the mines of the taxpayer as the Sec-
retary shall require. 
‘‘(g) TERMINATION.—This section shall not apply to property 
placed in service after December 31, 2008.’’. 
(b) CONFORMING AMENDMENTS.—
(1) Section 263(a)(1) is amended by striking ‘‘or’’ at the 
end of subparagraph (J), by striking the period at the end 
of subparagraph (K) and inserting ‘‘, or’’, and by inserting 
after subparagraph (K) the following new subparagraph: 
‘‘(L) expenditures for which a deduction is allowed 
under section 179E.’’. 
(2) Section 312(k)(3)(B) is amended by striking ‘‘or 179D’’ 
each place it appears in the heading and text thereof and 
inserting ‘‘179D, or 179E’’. 
(3) Paragraphs (2)(C) and (3)(C) of section 1245(a) are 
each amended by inserting ‘‘179E,’’ after ‘‘179D,’’. 
(4) The table of sections for part VI of subchapter B of 
chapter 1 is amended by inserting after the item relating to 
section 179D the following new item:
‘‘Sec. 179E. Election to expense advanced mine safety equipment.’’.
H. R. 6111—36
(c) EFFECTIVE DATE.—The amendments made by this section 
shall apply to costs paid or incurred after the date of the enactment 
of this Act. 
SEC. 405. MINE RESCUE TEAM TRAINING TAX CREDIT. 
(a) IN GENERAL.—Subpart D of part IV of subchapter A of 
chapter 1 (relating to business related credits) is amended by adding 
at the end the following new section: 
‘‘SEC. 45N. MINE RESCUE TEAM TRAINING CREDIT. 
‘‘(a) AMOUNT OF CREDIT.—For purposes of section 38, the mine 
rescue team training credit determined under this section with 
respect to each qualified mine rescue team employee of an eligible 
employer for any taxable year is an amount equal to the lesser 
of—
‘‘(1) 20 percent of the amount paid or incurred by the 
taxpayer during the taxable year with respect to the training 
program costs of such qualified mine rescue team employee 
(including wages of such employee while attending such pro-
gram), or 
‘‘(2) $10,000. 
‘‘(b) QUALIFIED MINE RESCUE TEAM EMPLOYEE.—For purposes 
of this section, the term ‘qualified mine rescue team employee’ 
means with respect to any taxable year any full-time employee 
of the taxpayer who is—
‘‘(1) a miner eligible for more than 6 months of such taxable 
year to serve as a mine rescue team member as a result 
of completing, at a minimum, an initial 20-hour course of 
instruction as prescribed by the Mine Safety and Health 
Administration’s Office of Educational Policy and Development, 
or 
‘‘(2) a miner eligible for more than 6 months of such taxable 
year to serve as a mine rescue team member by virtue of 
receiving at least 40 hours of refresher training in such instruc-
tion. 
‘‘(c) ELIGIBLE EMPLOYER.—For purposes of this section, the 
term ‘eligible employer’ means any taxpayer which employs individ-
uals as miners in underground mines in the United States. 
‘‘(d) WAGES.—For purposes of this section, the term ‘wages’ 
has the meaning given to such term by subsection (b) of section 
3306 (determined without regard to any dollar limitation contained 
in such section). 
‘‘(e) TERMINATION.—This section shall not apply to taxable years 
beginning after December 31, 2008.’’. 
(b) CREDIT MADE PART OF GENERAL BUSINESS CREDIT.—Section 
38(b) is amended by striking ‘‘and’’ at the end of paragraph (29), 
by striking the period at the end of paragraph (30) and inserting 
‘‘, plus’’, and by adding at the end the following new paragraph: 
‘‘(31) the mine rescue team training credit determined 
under section 45N(a).’’. 
(c) NO DOUBLE BENEFIT.—Section 280C is amended by adding 
at the end the following new subsection: 
‘‘(e) MINE RESCUE TEAM TRAINING CREDIT.—No deduction shall 
be allowed for that portion of the expenses otherwise allowable 
as a deduction for the taxable year which is equal to the amount 
of the credit determined for the taxable year under section 45N(a).’’.