H. R. 6—464
‘‘(iii) to which at least 5 unrelated persons paid 
or incurred during the calendar year in which the 
taxable year of the organization begins amounts 
(including as contributions) to such organization for 
energy research, and 
‘‘(iv) to which no single person paid or incurred 
(including as contributions) during such calendar year 
an amount equal to more than 50 percent of the total 
amounts received by such organization during such 
calendar year for energy research. 
‘‘(B) TREATMENT OF PERSONS.—All persons treated as 
a single employer under subsection (a) or (b) of section 
52 shall be treated as related persons for purposes of 
subparagraph (A)(iii) and as a single person for purposes 
of subparagraph (A)(iv).’’. 
(3) 
CONFORMING
AMENDMENT.—Section 
41(b)(3)(C) 
is 
amended by inserting ‘‘(other than an energy research consor-
tium)’’ after ‘‘organization’’. 
(b) REPEAL OF LIMITATION ON CONTRACT RESEARCH EXPENSES 
PAID TO SMALL BUSINESSES, UNIVERSITIES, AND FEDERAL LABORA-
TORIES.—Section 41(b)(3) (relating to contract research expenses) 
is amended by adding at the end the following new subparagraph: 
‘‘(D) AMOUNTS PAID TO ELIGIBLE SMALL BUSINESSES, 
UNIVERSITIES, AND FEDERAL LABORATORIES.— 
‘‘(i) IN
GENERAL.—In the case of amounts paid 
by the taxpayer to— 
‘‘(I) an eligible small business, 
‘‘(II) an institution of higher education (as 
defined in section 3304(f)), or 
‘‘(III) an organization which is a Federal lab-
oratory, 
for qualified research which is energy research, 
subparagraph (A) shall be applied by substituting ‘100 
percent’ for ‘65 percent’. 
‘‘(ii) ELIGIBLE SMALL BUSINESS.—For purposes of 
this subparagraph, the term ‘eligible small business’ 
means a small business with respect to which the 
taxpayer does not own (within the meaning of section 
318) 50 percent or more of— 
‘‘(I) in the case of a corporation, the out-
standing stock of the corporation (either by vote 
or value), and 
‘‘(II) in the case of a small business which 
is not a corporation, the capital and profits 
interests of the small business. 
‘‘(iii) SMALL
BUSINESS.—For purposes of this 
subparagraph— 
‘‘(I) IN GENERAL.—The term ‘small business’ 
means, with respect to any calendar year, any 
person if the annual average number of employees 
employed by such person during either of the 2 
preceding calendar years was 500 or fewer. For 
purposes of the preceding sentence, a preceding 
calendar year may be taken into account only if 
the person was in existence throughout the year.
H. R. 6—465
‘‘(II) STARTUPS, CONTROLLED
GROUPS, AND 
PREDECESSORS.—Rules similar to the rules of sub-
paragraphs (B) and (D) of section 220(c)(4) shall 
apply for purposes of this clause. 
‘‘(iv) FEDERAL LABORATORY.—For purposes of this 
subparagraph, the term ‘Federal laboratory’ has the 
meaning given such term by section 4(6) of the Steven-
son-Wydler Technology Innovation Act of 1980 (15 
U.S.C. 3703(6)), as in effect on the date of the enact-
ment of the Energy Tax Incentives Act of 2005.’’. 
(c) EFFECTIVE DATE.—The amendments made by this section 
shall apply to amounts paid or incurred after the date of the 
enactment of this Act, in taxable years ending after such date. 
SEC. 1352. NATIONAL ACADEMY OF SCIENCES STUDY AND REPORT. 
(a) STUDY.—Not later than 60 days after the date of the enact-
ment of this Act, the Secretary of the Treasury shall enter into 
an agreement with the National Academy of Sciences under which 
the National Academy of Sciences shall conduct a study to define 
and evaluate the health, environmental, security, and infrastructure 
external costs and benefits associated with the production and 
consumption of energy that are not or may not be fully incorporated 
into the market price of such energy, or into the Federal tax 
or fee or other applicable revenue measure related to such produc-
tion or consumption. 
(b) REPORT.—Not later than 2 years after the date on which 
the agreement under subsection (a) is entered into, the National 
Academy of Sciences shall submit to Congress a report on the 
study conducted under subsection (a). 
SEC. 1353. RECYCLING STUDY. 
(a) STUDY.—The Secretary of the Treasury, in consultation 
with the Secretary of Energy, shall conduct a study— 
(1) to determine and quantify the energy savings achieved 
through the recycling of glass, paper, plastic, steel, aluminum, 
and electronic devices, and 
(2) to identify tax incentives which would encourage 
recycling of such material. 
(b) REPORT.—Not later than 1 year after the date of the enact-
ment of this Act, the Secretary of the Treasury shall submit to 
Congress a report on the study conducted under subsection (a). 
Subtitle F—Revenue Raising Provisions 
SEC. 1361. OIL SPILL LIABILITY TRUST FUND FINANCING RATE. 
Section 4611(f) (relating to application of oil spill liability trust 
fund financing rate) is amended to read as follows: 
‘‘(f) APPLICATION
OF
OIL
SPILL
LIABILITY
TRUST
FUND 
FINANCING RATE.— 
‘‘(1) IN GENERAL.—Except as provided in paragraphs (2) 
and (3), the Oil Spill Liability Trust Fund financing rate under 
subsection (c) shall apply on and after April 1, 2006, or if 
later, the date which is 30 days after the last day of any 
calendar quarter for which the Secretary estimates that, as 
of the close of that quarter, the unobligated balance in the 
Oil Spill Liability Trust Fund is less than $2,000,000,000.
H. R. 6—466
‘‘(2) FUND BALANCE.—The Oil Spill Liability Trust Fund 
financing rate shall not apply during a calendar quarter if 
the Secretary estimates that, as of the close of the preceding 
calendar quarter, the unobligated balance in the Oil Spill 
Liability Trust Fund exceeds $2,700,000,000. 
‘‘(3) TERMINATION.—The Oil Spill Liability Trust Fund 
financing rate shall not apply after December 31, 2014.’’. 
SEC. 1362. EXTENSION OF LEAKING UNDERGROUND STORAGE TANK 
TRUST FUND FINANCING RATE. 
(a) IN GENERAL.—Paragraph (3) of section 4081(d) (relating 
to Leaking Underground Storage Tank Trust Fund financing rate) 
is amended by striking ‘‘2005’’ and inserting ‘‘2011’’. 
(b) NO EXEMPTIONS FROM TAX EXCEPT FOR EXPORTS.— 
(1) IN GENERAL.—Section 4082(a) (relating to exemptions 
for diesel fuel and kerosene) is amended by inserting ‘‘(other 
than such tax at the Leaking Underground Storage Tank Trust 
Fund financing rate imposed in all cases other than for export)’’ 
after ‘‘section 4081’’. 
(2) AMENDMENTS RELATING TO SECTION 4041.— 
(A) Subsections (a)(1)(B), (a)(2)(A), and (c)(2) of section 
4041 are each amended by inserting ‘‘(other than such 
tax at the Leaking Underground Storage Tank Trust Fund 
financing rate)’’ after ‘‘section 4081’’. 
(B) Section 4041(b)(1)(A) is amended by striking ‘‘or 
(d)(1))’’. 
(C) Section 4041(d) is amended by adding at the end 
the following new paragraph: 
‘‘(5) NONAPPLICATION
OF
EXEMPTIONS
OTHER
THAN
FOR 
EXPORTS.—For purposes of this section, the tax imposed under 
this subsection shall be determined without regard to sub-
sections (f), (g) (other than with respect to any sale for export 
under paragraph (3) thereof), (h), and (l).’’. 
(3) NO REFUND.— 
(A) IN
GENERAL.—Subchapter B of chapter 65 is 
amended by adding at the end the following new section: 
‘‘SEC. 6430. TREATMENT OF TAX IMPOSED AT LEAKING UNDERGROUND 
STORAGE TANK TRUST FUND FINANCING RATE. 
‘‘No refunds, credits, or payments shall be made under this 
subchapter for any tax imposed at the Leaking Underground Stor-
age Tank Trust Fund financing rate, except in the case of fuels 
destined for export.’’. 
(B) CLERICAL AMENDMENT.—The table of sections for 
subchapter B of chapter 65 is amended by adding at the 
end the following new item:
‘‘Sec. 6430. Treatment of tax imposed at Leaking Underground Storage Tank Trust 
Fund financing rate.’’.
(c) CERTAIN REFUNDS AND CREDITS NOT CHARGED TO LUST 
TRUST FUND.—Subsection (c) of section 9508 (relating to Leaking 
Underground Storage Tank Trust Fund) is amended to read as 
follows: 
‘‘(c) EXPENDITURES.—Amounts in the Leaking Underground 
Storage Tank Trust Fund shall be available, as provided in appro-
priation Acts, only for purposes of making expenditures to carry 
out section 9003(h) of the Solid Waste Disposal Act as in effect