390 
(e) EFFECTIVE DATE.—The amendments made by this 
section shall apply to positions established on or after the 
date of the enactment of this Act. 
SEC. 688. ADDITION OF VACCINES AGAINST HEPATITIS A TO 
LIST OF TAXABLE VACCINES. 
(a) IN GENERAL.—Paragraph (1) of section 4132(a) 
(defining taxable vaccine) is amended by redesignating sub-
paragraphs (I), (J), (K), and (L) as subparagraphs (J), 
(K), (L), and (M), respectively, and by inserting after sub-
paragraph (H) the following new subparagraph: 
‘‘(I) Any vaccine against hepatitis A.’’ 
(b) EFFECTIVE DATE.— 
(1) SALES, ETC.—The amendments made by sub-
section (a) shall apply to sales and uses on or after 
the first day of the first month which begins more 
than 4 weeks after the date of the enactment of this 
Act. 
(2) DELIVERIES.—For purposes of paragraph 
(1) and section 4131 of the Internal Revenue Code of 
1986, in the case of sales on or before the effective date 
described in such paragraph for which delivery is 
made after such date, the delivery date shall be con-
sidered the sale date.
391 
SEC. 689. ADDITION OF VACCINES AGAINST INFLUENZA TO 
LIST OF TAXABLE VACCINES. 
(a) IN GENERAL.—Section 4132(a)(1) (defining tax-
able vaccine), as amended by this Act, is amended by add-
ing at the end the following new subparagraph: 
‘‘(N) Any trivalent vaccine against influ-
enza.’’. 
(b) EFFECTIVE DATE.— 
(1) SALES, ETC.—The amendment made by this 
section shall apply to sales and uses on or after the 
later of— 
(A) the first day of the first month which 
begins more than 4 weeks after the date of the en-
actment of this Act, or 
(B) the date on which the Secretary of 
Health and Human Services lists any vaccine 
against influenza for purposes of compensation 
for any vaccine-related injury or death through 
the Vaccine Injury Compensation Trust Fund. 
(2) DELIVERIES.—For purposes of paragraph 
(1) and section 4131 of the Internal Revenue Code of 
1986, in the case of sales on or before the effective date 
described in such paragraph for which delivery is 
made after such date, the delivery date shall be con-
sidered the sale date.
392 
SEC. 690. EXTENSION OF IRS USER FEES. 
(a) IN GENERAL.—Section 7528(c) (relating to termi-
nation) is amended by striking ‘‘December 31, 2004’’ and 
inserting ‘‘September 30, 2014’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to requests after the date of the enact-
ment of this Act. 
SEC. 691. COBRA FEES. 
(a) USE OF MERCHANDISE PROCESSING FEE.—Sec-
tion 13031(f) of the Consolidated Omnibus Budget Rec-
onciliation Act of 1985 (19 U.S.C. 58c(f)) is amended— 
(1) in paragraph (1), by aligning subparagraph 
(B) with subparagraph (A); and 
(2) in paragraph (2), by striking ‘‘commercial 
operations’’ and all that follows through ‘‘processing.’’ 
and inserting ‘‘customs revenue functions as defined 
in section 415 of the Homeland Security Act of 2002 
(other than functions performed by the Office of Inter-
national Affairs referred to in section 415(8) of that 
Act), and for automation (including the Automation 
Commercial Environment computer system), and for 
no other purpose. To the extent that funds in the Cus-
toms User Fee Account are insufficient to pay the 
costs of such customs revenue functions, customs du-
ties in an amount equal to the amount of such insuf-
ficiency shall be available, to the extent provided for
393 
in appropriations Acts, to pay the costs of such cus-
toms revenue functions in the amount of such insuffi-
ciency, and shall be available for no other purpose. 
The provisions of the first and second sentences of this 
paragraph specifying the purposes for which amounts 
in the Customs User Fee Account may be made avail-
able shall not be superseded except by a provision of 
law which specifically modifies or supersedes such 
provisions.’’. 
(b) REIMBURSEMENT
OF
APPROPRIATIONS
FROM 
COBRA FEES.—Section 13031(f)(3) of the Consolidated 
Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 
58c(f)(3)) is amended by adding at the end the following: 
‘‘(E) Nothing in this paragraph shall be construed to 
preclude the use of appropriated funds, from sources other 
than the fees collected under subsection (a), to pay the costs 
set forth in clauses (i), (ii), and (iii) of subparagraph (A).’’. 
(c) SENSE OF CONGRESS; EFFECTIVE PERIOD FOR 
COLLECTING FEES; STANDARD FOR SETTING FEES.— 
(1) SENSE OF CONGRESS.—The Congress finds 
that— 
(A) the fees set forth in paragraphs (1) 
through (8) of subsection (a) of section 13031 of 
the Consolidated Omnibus Budget Reconciliation 
Act of 1985 have been reasonably related to the
394 
costs of providing customs services in connection 
with the activities or items for which the fees 
have been charged under such paragraphs; and 
(B) the fees collected under such paragraphs 
have not exceeded, in the aggregate, the amounts 
paid for the costs described in subsection 
(f)(3)(A) incurred in providing customs services 
in connection with the activities or items for 
which the fees were charged under such para-
graphs. 
(2) EFFECTIVE PERIOD; STANDARD FOR SETTING 
FEES.—Section 13031(j)(3) of the Consolidated Om-
nibus Budget Reconciliation Act of 1985 is amended 
to read as follows: 
‘‘(3)(A) Fees may not be charged under paragraphs (9) 
and (10) of subsection (a) after September 30, 2014. 
‘‘(B)(i) Subject to clause (ii), Fees may not be charged 
under paragraphs (1) through (8) of subsection (a) after 
September 30, 2014. 
‘‘(ii) In fiscal year 2006 and in each succeeding fiscal 
year for which fees under paragraphs (1) through (8) of 
subsection (a) are authorized— 
‘‘(I) the Secretary of the Treasury shall charge 
fees under each such paragraph in amounts that are 
reasonably related to the costs of providing customs
395 
services in connection with the activity or item for 
which the fee is charged under such paragraph, except 
that in no case may the fee charged under any such 
paragraph exceed by more than 10 percent the 
amount otherwise prescribed by such paragraph; 
‘‘(II) the amount of fees collected under such 
paragraphs may not exceed, in the aggregate, the 
amounts paid in that fiscal year for the costs de-
scribed in subsection (f)(3)(A) incurred in providing 
customs services in connection with the activity or 
item for which the fees are charged under such para-
graphs; 
‘‘(III) a fee may not be collected under any such 
paragraph except to the extent such fee will be ex-
pended to pay the costs described in subsection 
(f)(3)(A) incurred in providing customs services in 
connection with the activity or item for which the fee 
is charged under such paragraph; and 
‘‘(IV) any fee collected under any such para-
graph shall be available for expenditure only to pay 
the costs described in subsection (f)(3)(A) incurred in 
providing customs services in connection with the ac-
tivity or item for which the fee is charged under such 
paragraph.’’.
396 
(d) CLERICAL AMENDMENTS.—Section 13031 of the 
Consolidated Omnibus Budget Reconciliation Act of 1985 
is amended— 
(1) in subsection (a)(5)(B), by striking ‘‘$1.75’’ 
and inserting ‘‘$1.75.’’; 
(2) in subsection (b)— 
(A) in paragraph (1)(A), by aligning clause 
(iii) with clause (ii); 
(B) in paragraph (7), by striking ‘‘para-
graphs’’ and inserting ‘‘paragraph’’; and 
(C) in paragraph (9), by aligning subpara-
graph (B) with subparagraph (A); and 
(3) in subsection (e)(2), by aligning subpara-
graph (B) with subparagraph (A). 
(e) STUDY OF ALL FEES COLLECTED BY DEPARTMENT 
OF HOMELAND SECURITY.—The Secretary of the Treasury 
shall conduct a study of all the fees collected by the Depart-
ment of Homeland Security, and shall submit to the Con-
gress, not later than September 30, 2005, a report con-
taining the recommendations of the Secretary on— 
(1) what fees should be eliminated; 
(2) what the rate of fees retained should be; and 
(3) any other recommendations with respect to 
the fees that the Secretary considers appropriate.
397 
TITLE VII—MARKET REFORM 
FOR TOBACCO GROWERS 
SEC. 701. SHORT TITLE. 
This title may be cited as the ‘‘Fair and Equitable 
Tobacco Reform Act of 2004’’. 
SEC. 702. EFFECTIVE DATE. 
This title and the amendments made by this title shall 
apply beginning with the 2005 marketing year of each kind 
of tobacco. 
Subtitle A—Termination of Federal 
Tobacco Quota and Price Sup-
port Programs 
SEC. 711. TERMINATION OF TOBACCO QUOTA PROGRAM 
AND RELATED PROVISIONS. 
(a) MARKETING QUOTAS.—Part I of subtitle B of title 
III of the Agricultural Adjustment Act of 1938 (7 U.S.C. 
1311 et seq.) is repealed. 
(b) PROCESSING.—Section 9(b) of the Agricultural Ad-
justment Act (7 U.S.C. 609(b)), reenacted with amendments 
by the Agricultural Marketing Agreement Act of 1937, is 
amended— 
(1) in paragraph (2), by striking ‘‘tobacco,’’; and 
(2) in paragraph (6)(B)(i), by striking ‘‘, or, in 
the case of tobacco, is less than the fair exchange value 
by not more than 10 per centum,’’.
398 
(c) DECLARATION OF POLICY.—Section 2 of the Agri-
cultural Adjustment Act of 1938 (7 U.S.C. 1282) is amend-
ed by striking ‘‘tobacco,’’. 
(d) DEFINITIONS.—Section 301(b) of the Agricultural 
Adjustment Act of 1938 (7 U.S.C. 1301(b)) is amended— 
(1) in paragraph (3)— 
(A) by striking subparagraph (C); and 
(B) by redesignating subparagraph (D) as 
subparagraph (C); 
(2) in paragraph (6)(A), by striking ‘‘tobacco,’’; 
(3) in paragraph (10)— 
(A) by striking subparagraph (B); and 
(B) by redesignating subparagraph (C) as 
subparagraph (B); 
(4) in paragraph (11)(B), by striking ‘‘and to-
bacco’’; 
(5) in paragraph (12), by striking ‘‘tobacco,’’; 
(6) in paragraph (14)— 
(A) in subparagraph (A), by striking ‘‘(A)’’; 
and 
(B) by striking subparagraphs (B), (C), and 
(D); 
(7) by striking paragraph (15); 
(8) in paragraph (16)— 
(A) by striking subparagraph (B); and
399 
(B) by redesignating subparagraph (C) as 
subparagraph (B); 
(9) by striking paragraph (17); and 
(10) by redesignating paragraph (16) as para-
graph (15). 
(e) PARITY PAYMENTS.—Section 303 of the Agricul-
tural Adjustment Act of 1938 (7 U.S.C. 1303) is amended 
in the first sentence by striking ‘‘rice, or tobacco,’’ and in-
serting ‘‘or rice,’’. 
(f) ADMINISTRATIVE PROVISIONS.—Section 361 of the 
Agricultural Adjustment Act of 1938 (7 U.S.C. 1361) is 
amended by striking ‘‘tobacco,’’. 
(g) ADJUSTMENT OF QUOTAS.—Section 371 of the Ag-
ricultural Adjustment Act of 1938 (7 U.S.C. 1371) is 
amended— 
(1) in the first sentence of subsection (a), by 
striking ‘‘rice, or tobacco’’ and inserting ‘‘or rice’’; 
and 
(2) in the first sentence of subsection (b), by 
striking ‘‘rice, or tobacco’’ and inserting ‘‘or rice’’. 
(h) REGULATIONS.—Section 375 of the Agricultural 
Adjustment Act of 1938 (7 U.S.C. 1375) is amended— 
(1) in subsection (a), by striking ‘‘peanuts, or to-
bacco’’ and inserting ‘‘or peanuts’’; and 
(2) by striking subsection (c).
400 
(i) EMINENT DOMAIN.—Section 378 of the Agricul-
tural Adjustment Act of 1938 (7 U.S.C. 1378) is amended— 
(1) in the first sentence of subsection (c), by 
striking ‘‘cotton, and tobacco’’ and inserting ‘‘and 
cotton’’; and 
(2) by striking subsections (d), (e), and (f). 
(j) BURLEY TOBACCO FARM RECONSTITUTION.—Sec-
tion 379 of the Agricultural Adjustment Act of 1938 (7 
U.S.C. 1379) is amended— 
(1) in subsection (a)— 
(A) by striking ‘‘(a)’’; and 
(B) in paragraph (6), by striking ‘‘, but 
this clause (6) shall not be applicable in the case 
of burley tobacco’’; and 
(2) by striking subsections (b) and (c). 
(k) ACREAGE-POUNDAGE QUOTAS.—Section 4 of the 
Act of April 16, 1955 (Public Law 89–12; 7 U.S.C. 1314c 
note), is repealed. 
(l) BURLEY TOBACCO ACREAGE ALLOTMENTS.—The 
Act of July 12, 1952 (7 U.S.C. 1315), is repealed. 
(m) TRANSFER OF ALLOTMENTS.—Section 703 of the 
Food and Agriculture Act of 1965 (7 U.S.C. 1316) is re-
pealed.