In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
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Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``National Institute on Minority 
Health Act''.

SEC. 2. FINDINGS.

The Congress finds that--
            (1) heart disease and strokes lead to about 2\1/2\ times as 
        many deaths among Black Americans (between the ages of 25 and 
        44) as among White Americans;
            (2) diabetes is twice as prevalent among Mexican- and 
        Puerto Rican-Americans as among White Americans;
            (3) Black and Hispanic women account for 73 percent of the 
        reported cases of AIDS among American women, and the death rate 
        from AIDS is 9 times higher among Black women than among White 
        women;
            (4) between 1983 and 1985, when the infant mortality rate 
        among Whites was 9.0 deaths per 1,000 live births, the infant 
        mortality rate among Blacks was 18.7 and 13.9 among Native 
        Americans, with similar disparities among rates of low-
        birthweight babies;
            (5) in 1988, when the rates of death resulting from 
        homicides was 8 per 100,000 among young (ages 15 to 24) White 
        males, the rate among young Black males was 59 per 100,000, and 
        the rates for young Hispanic and Native American males was 
        roughly 2 to 3 times that of young White males;
            (6) biomedical research, including clinical trials for 
        pharmaceuticals, often has failed to include minorities in the 
        population being studied or tested, even when it is certain 
        that minorities will be among the population subject to the 
        medical condition or receiving the treatment or pharmaceutical 
        that is being studied or tested;
            (7) the percentages of medical professionals, especially 
        physicians, who are minorities are significantly lower than 
        their representation in the general population; and
            (8) the ratio of physicians to inhabitants of neighborhoods 
        that are heavily populated by minorities (or low-income 
        residents) is often much lower than the ratio of physicians to 
        inhabitants of predominantly White neighborhoods.

SEC. 3. ESTABLISHMENT OF NATIONAL INSTITUTE ON MINORITY HEALTH.

    Part C of title IV of the Public Health Service Act (42 U.S.C. 285 
et seq.), as amended by section 124 of Public Law 102-321 (106 Stat. 
364), is amended by adding at the end the following subpart:

          ``Subpart 17--National Institute on Minority Health

                         ``purpose of institute

    ``Sec. 464V. (a) The general purpose of the National Institute on 
Minority Health is the conduct and support of research, training, the 
dissemination of health information, and other programs with respect to 
minority health conditions, including the advancement of opportunities 
for and recruitment of minorities for training and placement as health 
professionals.
    ``(b) For purposes of this subpart:
            ``(1) The term `health care system' means the system in the 
        United States for the delivery of health care.
            ``(2) The term `minorities' means members of minority 
        groups.
            ``(3) The term `minority health conditions' means all 
        diseases, disorders, and conditions (including conditions 
        regarding mental health)--
                    ``(A) unique to, more serious in, or more prevalent 
                in minorities;
                    ``(B) for which the factors of medical risk or 
                types of medical intervention are different for 
                minorities, or for which it is unknown whether such 
                factors or types are different for minorities; or
                    ``(C) with respect to which there has been 
                insufficient clinical research involving minorities as 
                subjects, or insufficient clinical data on minorities.
            ``(4) The term `research on minority health' means research 
        on minority health conditions.
            ``(5) The term `Institute' means the National Institute on 
        Minority Health.

                         ``certain authorities

    ``Sec. 464W. (a) In carrying out section 464V, the Director of the 
Institute shall--
            ``(1) recommend an agenda for conducting and supporting 
        research on minority health;
            ``(2) identify projects of research on minority health that 
        should be conducted or supported by the national research 
        institutes;
            ``(3) identify multidisciplinary research relating to 
        research on minority health that should be so conducted or 
        supported;
            ``(4) promote coordination and collaboration among entities 
        conducting research identified under paragraph (2) or (3);
            ``(5) encourage the conduct of research identified under 
        paragraph (2) or (3) by entities receiving funds from the 
        national research institutes;
            ``(6) ensure that minorities are appropriately represented 
        as subjects in projects of clinical research conducted or 
        supported by the national research institutes and, as 
        appropriate, encourage similar representation in research 
        conducted under other circumstances; and
            ``(7) promote the sufficient allocation of the resources of 
        the national research institutes for conducting and supporting 
        such research.
    ``(b)(1) The Director of the Institute shall monitor the health 
care system for the purpose of determining the effects of the system on 
the health of minorities, including the extent to which minorities have 
access to health care. In monitoring the system, the Director shall 
determine, with respect to such purpose, the effects of the policies 
and practices of entities that provide health benefits plans.
    ``(2) With respect to Federal proposals for reforming the health 
care system, the Director of the Institute shall, in carrying out 
paragraph (1), monitor such proposals for the purpose of determining 
whether the proposals adequately provide for the health of minorities.
    ``(c)(1) The Director of the Institute shall serve as an advocate 
regarding the health of minorities. The Director may in so serving 
carry out advocacy activities regarding the Federal Government, State 
and local governments, and private entities, including public and 
private educational entities.
    ``(2) In carrying out paragraph (1), the Director of the Institute 
shall determine the health benefits for minorities that should, at a 
minimum, be provided for in any reform of the health care system.
    ``(d) The Director of the Institute shall encourage the creation of 
opportunities for the training of minorities as health professionals 
and shall facilitate the placement of minorities trained as health 
professionals into appropriate positions.''.

SEC. 4. CONFORMING AMENDMENT.

    Section 401(b)(1) of the Public Health Service Act (42 U.S.C. 
281(b)(1)), as amended by section 121 of Public Law 102-321 (106 Stat. 
358), is amended by adding at the end the following subparagraph:
            ``(Q) The National Institute on Minority Health.''.

Answer: National Institute on Minority Health Act - Amends the Public Health Service Act to declare that the National Institute on Minority Health's purpose is the conduct and support of research, training, information dissemination, and other programs regarding minority health, including the advancement of opportunities for and recruitment of minorities for training and placement as health professionals.  Adds the Institute to the list of research institutes of the National Institutes of Health.


Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Opioid Use Disorder Treatment 
Expansion and Modernization Act''.

SEC. 2. FINDING.

    The Congress finds that opioid use disorder has become a public 
health epidemic that must be addressed by increasing awareness and 
access to all treatment options for opioid use disorder, overdose 
reversal, and relapse prevention.

SEC. 3. OPIOID USE DISORDER TREATMENT MODERNIZATION.

    (a) In General.--Section 303(g)(2) of the Controlled Substances Act 
(21 U.S.C. 823(g)(2)) is amended--
            (1) in subparagraph (B), by striking clauses (i), (ii), and 
        (iii) and inserting the following:
            ``(i) The practitioner is a qualifying practitioner (as 
        defined in subparagraph (G)).
            ``(ii) With respect to patients to whom the practitioner 
        will provide such drugs or combinations of drugs, the 
        practitioner has the capacity to provide directly, by referral, 
        or in such other manner as determined by the Secretary--
                    ``(I) all schedule III, IV, and V drugs, as well as 
                unscheduled medications approved by the Food and Drug 
                Administration, for the treatment of opioid use 
                disorder, including such drugs and medications for 
                maintenance, detoxification, overdose reversal, and 
                relapse prevention, as available; and
                    ``(II) appropriate counseling and other appropriate 
                ancillary services.
            ``(iii)(I) The total number of such patients of the 
        practitioner at any one time will not exceed the applicable 
        number. Except as provided in subclause (II), the applicable 
        number is 30.
            ``(II) The applicable number is 100 if, not sooner than 1 
        year after the date on which the practitioner submitted the 
        initial notification, the practitioner submits a second 
        notification to the Secretary of the need and intent of the 
        practitioner to treat up to 100 patients.
            ``(III) The Secretary may by regulation change such total 
        number.
            ``(IV) The Secretary may exclude from the applicable number 
        patients to whom such drugs or combinations of drugs are 
        directly administered by the qualifying practitioner in the 
        office setting.
            ``(iv) If the Secretary by regulation increases the total 
        number of patients which a qualifying practitioner is permitted 
        to treat pursuant to clause (iii)(II), the Secretary shall 
        require such a practitioner to obtain a written agreement from 
        each patient, including the patient's signature, that the 
        patient--
                    ``(I) will receive an initial assessment and 
                treatment plan and periodic assessments and treatment 
                plans thereafter;
                    ``(II) will be subject to medication adherence and 
                substance use monitoring;
                    ``(III) understands available treatment options, 
                including all drugs approved by the Food and Drug 
                Administration for the treatment of opioid use 
                disorder, including their potential risks and benefits; 
                and
                    ``(IV) understands that receiving regular 
                counseling services is critical to recovery.
            ``(v) The practitioner will comply with the reporting 
        requirements of subparagraph (D)(i)(IV).'';
            (2) in subparagraph (D)--
                    (A) in clause (i), by adding at the end the 
                following:
            ``(IV) The practitioner reports to the Secretary, at such 
        times and in such manner as specified by the Secretary, such 
        information and assurances as the Secretary determines 
        necessary to assess whether the practitioner continues to meet 
        the requirements for a waiver under this paragraph.'';
                    (B) in clause (ii), by striking ``Upon receiving a 
                notification under subparagraph (B)'' and inserting 
                ``Upon receiving a determination from the Secretary 
                under clause (iii) finding that a practitioner meets 
                all requirements for a waiver under subparagraph (B)''; 
                and
                    (C) in clause (iii)--
                            (i) by inserting ``and shall forward such 
                        determination to the Attorney General'' before 
                        the period at the end of the first sentence; 
                        and
                            (ii) by striking ``physician'' and 
                        inserting ``practitioner'';
            (3) in subparagraph (G)--
                    (A) by amending clause (ii)(IV) to read as follows:
                    ``(IV) The physician has, with respect to the 
                treatment and management of opiate-dependent patients, 
                completed not less than 8 hours of training (through 
                classroom situations, seminars at professional society 
                meetings, electronic communications, or otherwise) that 
                is provided by the American Society of Addiction 
                Medicine, the American Academy of Addiction Psychiatry, 
                the American Medical Association, the American 
                Osteopathic Association, the American Psychiatric 
                Association, or any other organization that the 
                Secretary determines is appropriate for purposes of 
                this subclause. Such training shall address--
                            ``(aa) opioid maintenance and 
                        detoxification;
                            ``(bb) appropriate clinical use of all 
                        drugs approved by the Food and Drug 
                        Administration for the treatment of opioid use 
                        disorder;
                            ``(cc) initial and periodic patient 
                        assessments (including substance use 
                        monitoring);
                            ``(dd) individualized treatment planning; 
                        overdose reversal; relapse prevention;
                            ``(ee) counseling and recovery support 
                        services;
                            ``(ff) staffing roles and considerations;
                            ``(gg) diversion control; and
                            ``(hh) other best practices, as identified 
                        by the Secretary.''; and
                    (B) by adding at the end the following:
            ``(iii) The term `qualifying practitioner' means--
                    ``(I) a qualifying physician, as defined in clause 
                (ii); or
                    ``(II) during the period beginning on the date of 
                the enactment of the Opioid Use Disorder Treatment 
                Expansion and Modernization Act and ending on the date 
                that is 3 years after such date of enactment, a 
                qualifying other practitioner, as defined in clause 
                (iv).
            ``(iv) The term `qualifying other practitioner' means a 
        nurse practitioner or physician assistant who satisfies each of 
        the following:
                    ``(I) The nurse practitioner or physician assistant 
                is licensed under State law to prescribe schedule III, 
                IV, or V medications for the treatment of pain.
                    ``(II) The nurse practitioner or physician 
                assistant satisfies one or more of the following:
                            ``(aa) Has completed not fewer than 24 
                        hours of initial training addressing each of 
                        the topics listed in clause (ii)(IV) (through 
                        classroom situations, seminars at professional 
                        society meetings, electronic communications, or 
                        otherwise) provided by the American Society of 
                        Addiction Medicine, the American Academy of 
                        Addiction Psychiatry, the American Medical 
                        Association, the American Osteopathic 
                        Association, the American Nurses Credentialing 
                        Center, the American Psychiatric Association, 
                        the American Association of Nurse 
                        Practitioners, the American Academy of 
                        Physician Assistants, or any other organization 
                        that the Secretary determines is appropriate 
                        for purposes of this subclause.
                            ``(bb) Has such other training or 
                        experience as the Secretary determines will 
                        demonstrate the ability of the nurse 
                        practitioner or physician assistant to treat 
                        and manage opiate-dependent patients.
                    ``(III) The nurse practitioner or physician 
                assistant is supervised by or works in collaboration 
                with a qualifying physician, if the nurse practitioner 
                or physician assistant is required by State law to 
                prescribe medications for the treatment of opioid use 
                disorder in collaboration with or under the supervision 
                of a physician.
        The Secretary may review and update the requirements for being 
        a qualifying other practitioner under this clause.''; and
            (4) in subparagraph (H)--
                    (A) in clause (i), by inserting after subclause 
                (II) the following:
            ``(III) Such other elements of the requirements under this 
        paragraph as the Secretary determines necessary for purposes of 
        implementing such requirements.''; and
                    (B) by amending clause (ii) to read as follows:
    ``(ii) Not later than 1 year after the date of enactment of the 
Opioid Use Disorder Treatment Expansion and Modernization Act, the 
Secretary shall update the treatment improvement protocol containing 
best practice guidelines for the treatment of opioid-dependent patients 
in office-based settings. The Secretary shall update such protocol in 
consultation with experts in opioid use disorder research and 
treatment.''.
    (b) Recommendation of Revocation or Suspension of Registration in 
Case of Substantial Noncompliance.--The Secretary of Health and Human 
Services may recommend to the Attorney General that the registration of 
a practitioner be revoked or suspended if the Secretary determines, 
according to such criteria as the Secretary establishes by regulation, 
that a practitioner who is registered under section 303(g)(2) of the 
Controlled Substances Act (21 U.S.C. 823(g)(2)) is not in substantial 
compliance with the requirements of such section, as amended by this 
Act.
    (c) Opioid Defined.--Section 102(18) of the Controlled Substances 
Act (21 U.S.C. 802(18)) is amended by inserting ``or `opioid''' after 
``The term `opiate'''.
    (d) Reports to Congress.--
            (1) In general.--Not later than 2 years after the date of 
        enactment of this Act and not less than over every 5 years 
        thereafter, the Secretary of Health and Human Services, in 
        consultation with the Drug Enforcement Administration and 
        experts in opioid use disorder research and treatment, shall--
                    (A) perform a thorough review of the provision of 
                opioid use disorder treatment services in the United 
                States, including services provided in opioid treatment 
                programs and other specialty and nonspecialty settings; 
                and
                    (B) submit a report to the Congress on the findings 
                and conclusions of such review.
            (2) Contents.--Each report under paragraph (1) shall 
        include an assessment of--
                    (A) compliance with the requirements of section 
                303(g)(2) of the Controlled Substances Act (21 U.S.C. 
                823(g)(2)), as amended by this Act;
                    (B) the measures taken by the Secretary of Health 
                and Human Services to ensure such compliance;
                    (C) whether there is further need to increase or 
                decrease the number of patients a waivered practitioner 
                is permitted to treat, as provided for by the amendment 
                made by subsection (a)(1);
                    (D) the extent to which, and proportions with 
                which, the full range of Food and Drug Administration-
                approved treatments for opioid use disorder are used in 
                routine health care settings and specialty substance 
                use disorder treatment settings;
                    (E) access to, and use of, counseling and recovery 
                support services, including the percentage of patients 
                receiving such services;
                    (F) changes in State or local policies and 
                legislation relating to opioid use disorder treatment;
                    (G) the use of prescription drug monitoring 
                programs by practitioners who are permitted to dispense 
                narcotic drugs to individuals pursuant to a waiver 
                under section 303(g)(2) of the Controlled Substances 
                Act (21 U.S.C. 823(g)(2));
                    (H) the findings resulting from inspections by the 
                Drug Enforcement Administration of practitioners 
                described in subparagraph (G); and
                    (I) the effectiveness of cross-agency collaboration 
                between Department of Health and Human Services and the 
                Drug Enforcement Administration for expanding effective 
                opioid use disorder treatment.

SEC. 4. SENSE OF CONGRESS.

    It is the Sense of Congress that, with respect to the total number 
of patients that a qualifying physician (as defined in subparagraph 
(G)(iii) of section 303(g)(2) of the Controlled Substances Act (21 
U.S.C. 823(g)(2)) can treat at any one time pursuant to such section, 
the Secretary of Health and Human Services should consider raising such 
total number to 250 patients following a third notification to the 
Secretary of the need and intent of the physician to treat up to 250 
patients that is submitted to the Secretary not sooner than 1 year 
after the date on which the physician submitted to the Secretary a 
second notification to treat up to 100 patients.

SEC. 5. PARTIAL FILLS OF SCHEDULE II CONTROLLED SUBSTANCES.

    (a) In General.--Section 309 of the Controlled Substances Act (21 
U.S.C. 829) is amended by adding at the end the following:
    ``(f) Partial Fills of Schedule II Controlled Substances.--
            ``(1) Partial fills.--
                    ``(A) In general.--A prescription for a controlled 
                substance in schedule II may be partially filled if--
                            ``(i) it is not prohibited by State law;
                            ``(ii) the prescription is written and 
                        filled in accordance with the Controlled 
                        Substances Act (21 U.S.C. 801 et seq.), 
                        regulations prescribed by the Attorney General, 
                        and State law;
                            ``(iii) the partial fill is requested by 
                        the patient or the practitioner that wrote the 
                        prescription; and
                            ``(iv) the total quantity dispensed in all 
                        partial fillings does not exceed the total 
                        quantity prescribed.
                    ``(B) Other circumstances.--A prescription for a 
                controlled substance in schedule II may be partially 
                filled in accordance with section 1306.13 of title 21, 
                Code of Federal Regulations (as in effect on the date 
                of enactment of the Reducing Unused Medications Act of 
                2016).
            ``(2) Remaining portions.--
                    ``(A) In general.--Except as provided in 
                subparagraph (B), remaining portions of a partially 
                filled prescription for a controlled substance in 
                schedule II--
                            ``(i) may be filled; and
                            ``(ii) shall be filled not later than 30 
                        days after the date on which the prescription 
                        is written.
                    ``(B) Emergency situations.--In emergency 
                situations, as described in subsection (a), the 
                remaining portions of a partially filled prescription 
                for a controlled substance in schedule II--
                            ``(i) may be filled; and
                            ``(ii) shall be filled not later than 72 
                        hours after the prescription is issued.''.
    (b) Rule of Construction.--Nothing in this section shall be 
construed to affect the authority of the Attorney General to allow a 
prescription for a controlled substance in schedule III, IV, or V of 
section 202(c) of the Controlled Substances Act (21 U.S.C. 812(c)) to 
be partially filled.

            Passed the House of Representatives May 11, 2016.

            Attest:

                                                 KAREN L. HAAS,

                                                                 Clerk.

Answer: Opioid Use Disorder Treatment Expansion and Modernization Act (Sec. 3) This bill amends the Controlled Substances Act to revise the requirements for a practitioner to administer, dispense, or prescribe narcotic drugs for maintenance or detoxification treatment in an office-based opioid treatment program. Currently, a practitioner must notify the Department of Health and Human Services (HHS) and certify that he or she is a qualifying physician (i.e., a state-licensed physician with certain expertise), has the capacity to refer patients for appropriate counseling and ancillary services, and will comply with a patient limit. The patient limit is how many patients the practitioner can treat under the office-based treatment program at one time. This legislation expands qualifying practitioners to include nurse practitioners and physician assistants who are licensed in a state, have expertise (such as relevant training or expertise), and prescribe medications for opioid use disorder in collaboration with or under the supervision of a qualifying physician if state law requires physician oversight of prescribing authority. Additionally, it requires a qualifying practitioner to also certify that he or she will comply with reporting requirements and has the capacity to provide directly or by referral, or in another manner prescribed by HHS, all drugs approved by the Food and Drug Administration to treat opioid use disorder. HHS may issue regulations to change the maximum patient limit for a qualifying practitioner. If HHS increases the limit, then a qualifying practitioner must additionally certify that he or she will obtain written consent from each patient regarding available treatment options. HHS must update the treatment improvement protocol containing best practice guidelines for the treatment of opioid-dependent patients in office-based settings. HHS may recommend revoking or suspending the registration of a practitioner who fails to comply with the requirements of this Act. (Sec. 4) The bill expresses the sense of Congress that HHS should consider raising from 100 to 250 the maximum patient limit for a qualifying physician. (Sec. 5) It amends the Controlled Substances Act to allow a pharmacist to partially fill a prescription for a schedule II controlled substance (such as a prescription opioid painkiller) if: (1) it is not prohibited by state law, (2) it is prescribed in accordance with existing laws and regulations, (3) it is requested by the patient or prescribing practitioner, and (4) the total quantity dispensed in partial fillings does not exceed the total quantity prescribed. Additionally, a pharmacist may partially fill a prescription for a schedule II controlled substance in other circumstances in accordance with existing Drug Enforcement Administration (DEA) regulations. (Current DEA regulations permit partial fills when a pharmacist cannot supply a full quantity, a patient resides in a long-term care facility, or a patient is terminally ill.) The remaining of a partially filled prescription may be filled within 30 days or, in the case of an emergency situation, within 72 hours.


Question: SECTION 1. TEMPORARY REDUCTION IN FUEL TAXES ON GASOLINE, DIESEL FUEL, 
              KEROSENE, AND AVIATION FUEL, BY 4.3 CENTS, OR TO ZERO.

    (a) In General.--Section 4081 of the Internal Revenue Code of 1986 
(relating to imposition of tax on gasoline, diesel fuel, and kerosene) 
is amended by adding at the end the following new subsection:
    ``(f) Temporary Reduction in Taxes on Gasoline, Diesel Fuel, and 
Kerosene.--
            ``(1) In general.--During the applicable period, each rate 
        of tax referred to in paragraph (2)--
                    ``(A) shall be reduced by 4.3 cents per gallon, and
                    ``(B) if at any time during the applicable period 
                the national average price of unleaded regular gasoline 
                is at least $2.00 per gallon (as determined by the 
                Secretary of Energy), shall be reduced to zero 
                beginning on the date which is 7 days after such 
                determination and for the remainder of the applicable 
                period, subject to paragraph (3).
            ``(2) Rates of tax.--The rates of tax referred to in this 
        paragraph are the rates of tax otherwise applicable under--
                    ``(A) clause (i), (ii), (iii) of subsection 
                (a)(2)(A) (relating to gasoline, diesel fuel, and 
                kerosene), and
                    ``(B) paragraph (1) of section 4041(a) (relating to 
                diesel fuel) with respect to fuel sold for use or used 
                in a diesel-powered highway vehicle.
            ``(3) Protecting Social Security Trust Fund.--If upon the 
        determination described in paragraph (1)(B), the Secretary, 
        after consultation with the Director of the Office of 
        Management and Budget, determines that such reduction would 
        result in an aggregate reduction in revenues to the Treasury 
        exceeding the Federal on-budget surplus during the remainder of 
        the applicable period, the Secretary shall modify such 
        reduction such that each rate of tax referred to in paragraph 
        (2) and section 4091(e)(1) is reduced in a pro rata manner and 
        such aggregate reduction does not exceed such surplus.
            ``(4) Maintenance of trust fund deposits.--In determining 
        the amounts to be appropriated to the Highway Trust Fund under 
        section 9503 and the Airport and Airway Trust Fund under 
        section 9502, an amount equal to the reduction in revenues to 
        the Treasury by reason of this subsection shall be treated as 
        taxes received in the Treasury under this section.
            ``(5) Applicable period.--For purposes of this subsection, 
        the term `applicable period' means the period beginning after 
        April 15, 2000, and ending before January 1, 2001.''
    (b) Aviation Fuel.--Section 4091 of the Internal Revenue Code of 
1986 (relating to imposition of tax on aviation fuel) is amended by 
adding at the end the following new subsection:
    ``(e) Temporary Reduction in Tax on Aviation Fuel.--
            ``(1) In general.--During the applicable period, the rate 
        of tax otherwise applicable under subsection (b)(1) shall be 
        reduced as provided in section 4081(f)(1).
            ``(2) Maintenance of trust fund deposits.--In determining 
        the amounts to be appropriated to the Airport and Airway Trust 
        Fund under section 9502, an amount equal to the reduction in 
        revenues to the Treasury by reason of this subsection shall be 
        treated as taxes received in the Treasury under this section.
            ``(3) Applicable period.--For purposes of this subsection, 
        the term `applicable period' means the period beginning after 
        April 15, 2000, and ending before January 1, 2001.''
    (c) Effective Date.--The amendments made by this section shall take 
effect on the date of the enactment of this Act.

SEC. 2. FLOOR STOCK REFUNDS.

    (a) In General.--If--
            (1) before the tax reduction date, tax has been imposed 
        under section 4081 or 4091 of the Internal Revenue Code of 1986 
        on any liquid, and
            (2) on such date such liquid is held by a dealer and has 
        not been used and is intended for sale,
there shall be credited or refunded (without interest) to the person 
who paid such tax (hereafter in this section referred to as the 
``taxpayer'') an amount equal to the excess of the tax paid by the 
taxpayer over the amount of such tax which would be imposed on such 
liquid had the taxable event occurred on the tax reduction date.
    (b) Time for Filing Claims.--No credit or refund shall be allowed 
or made under this section unless--
            (1) claim therefor is filed with the Secretary of the 
        Treasury before the date which is 6 months after the tax 
        reduction date, and
            (2) in any case where liquid is held by a dealer (other 
        than the taxpayer) on the tax reduction date--
                    (A) the dealer submits a request for refund or 
                credit to the taxpayer before the date which is 3 
                months after the tax reduction date, and
                    (B) the taxpayer has repaid or agreed to repay the 
                amount so claimed to such dealer or has obtained the 
                written consent of such dealer to the allowance of the 
                credit or the making of the refund.
    (c) Exception for Fuel Held in Retail Stocks.--No credit or refund 
shall be allowed under this section with respect to any liquid in 
retail stocks held at the place where intended to be sold at retail.
    (d) Definitions.--For purposes of this section--
            (1) the terms ``dealer'' and ``held by a dealer'' have the 
        respective meanings given to such terms by section 6412 of such 
        Code; except that the term ``dealer'' includes a producer, and
            (2) the term ``tax reduction date'' means April 16, 2000.
    (e) Certain Rules To Apply.--Rules similar to the rules of 
subsections (b) and (c) of section 6412 of such Code shall apply for 
purposes of this section.

SEC. 3. FLOOR STOCKS TAX.

    (a) Imposition of Tax.--In the case of any liquid on which tax 
would have been imposed under section 4081 or 4091 of the Internal 
Revenue Code of 1986 during the applicable period but for the 
amendments made by this Act, and which is held on the floor stocks tax 
date by any person, there is hereby imposed a floor stocks tax in an 
amount equal to the tax which would be imposed on such liquid had the 
taxable event occurred on the floor stocks tax date.
    (b) Liability for Tax and Method of Payment.--
            (1) Liability for tax.--A person holding a liquid on the 
        floor stocks tax date to which the tax imposed by subsection 
        (a) applies shall be liable for such tax.
            (2) Method of payment.--The tax imposed by subsection (a) 
        shall be paid in such manner as the Secretary shall prescribe.
            (3) Time for payment.--The tax imposed by subsection (a) 
        shall be paid on or before the date which is 6 months after the 
        floor stocks tax date.
    (c) Definitions.--For purposes of this section--
            (1) Held by a person.--A liquid shall be considered as 
        ``held by a person'' if title thereto has passed to such person 
        (whether or not delivery to the person has been made).
            (2) Gasoline, diesel fuel, and aviation fuel.--The terms 
        ``gasoline'', ``diesel fuel'', and ``aviation fuel'' have the 
        respective meanings given such terms by sections 4083 and 4093 
        of such Code.
            (3) Floor stocks tax date.--The term ``floor stocks tax 
        date'' means January 1, 2001.
            (4) Applicable period.--The term ``applicable period'' 
        means the period beginning after April 15, 2000, and ending 
        before January 1, 2001.
            (5) Secretary.--The term ``Secretary'' means the Secretary 
        of the Treasury or the Secretary's delegate.
    (d) Exception for Exempt Uses.--The tax imposed by subsection (a) 
shall not apply to gasoline, diesel fuel, kerosene, or aviation fuel 
held by any person exclusively for any use to the extent a credit or 
refund of the tax imposed by section 4081 or 4091 of such Code is 
allowable for such use.
    (e) Exception for Fuel Held in Vehicle Tank.--No tax shall be 
imposed by subsection (a) on gasoline, diesel fuel, kerosene, or 
aviation fuel held in the tank of a motor vehicle, motorboat, or 
aircraft.
    (f) Exception for Certain Amounts of Fuel.--
            (1) In general.--No tax shall be imposed by subsection 
        (a)--
                    (A) on gasoline (other than aviation gasoline) held 
                on the floor stocks tax date by any person if the 
                aggregate amount of gasoline held by such person on 
                such date does not exceed 4,000 gallons, and
                    (B) on aviation gasoline, diesel fuel, kerosene, or 
                aviation fuel held on such date by any person if the 
                aggregate amount of aviation gasoline, diesel fuel, 
                kerosene, or aviation fuel held by such person on such 
                date does not exceed 2,000 gallons.
        The preceding sentence shall apply only if such person submits 
        to the Secretary (at the time and in the manner required by the 
        Secretary) such information as the Secretary shall require for 
        purposes of this paragraph.
            (2) Exempt fuel.--For purposes of paragraph (1), there 
        shall not be taken into account fuel held by any person which 
        is exempt from the tax imposed by subsection (a) by reason of 
        subsection (d) or (e).
            (3) Controlled groups.--For purposes of this subsection--
                    (A) Corporations.--
                            (i) In general.--All persons treated as a 
                        controlled group shall be treated as 1 person.
                            (ii) Controlled group.--The term 
                        ``controlled group'' has the meaning given to 
                        such term by subsection (a) of section 1563 of 
                        such Code; except that for such purposes the 
                        phrase ``more than 50 percent'' shall be 
                        substituted for the phrase ``at least 80 
                        percent'' each place it appears in such 
                        subsection.
                    (B) Nonincorporated persons under common control.--
                Under regulations prescribed by the Secretary, 
                principles similar to the principles of subparagraph 
                (A) shall apply to a group of persons under common 
                control where 1 or more of such persons is not a 
                corporation.
    (g) Other Law Applicable.--All provisions of law, including 
penalties, applicable with respect to the taxes imposed by section 4081 
or 4091 of such Code shall, insofar as applicable and not inconsistent 
with the provisions of this subsection, apply with respect to the floor 
stock taxes imposed by subsection (a) to the same extent as if such 
taxes were imposed by such section 4081 or 4091.

SEC. 4. BENEFITS OF TAX REDUCTION SHOULD BE PASSED ON TO CONSUMERS.

    (a) Passthrough to Consumers.--
            (1) Sense of congress.--It is the sense of Congress that--
                    (A) consumers immediately receive the benefit of 
                the reduction in taxes under this Act, and
                    (B) transportation motor fuels producers and other 
                dealers take such actions as necessary to reduce 
                transportation motor fuels prices to reflect such 
                reduction, including immediate credits to customer 
                accounts representing tax refunds allowed as credits 
                against excise tax deposit payments under the floor 
                stocks refund provisions of this Act.
            (2) Study.--
                    (A) In general.--The Comptroller General of the 
                United States shall conduct a study of the reduction of 
                taxes under this Act to determine whether there has 
                been a passthrough of such reduction.
                    (B) Report.--Not later than September 30, 2000, the 
                Comptroller General of the United States shall report 
                to the Committee on Finance of the Senate and the 
                Committee on Ways and Means of the House of 
                Representatives the results of the study conducted 
                under subparagraph (A).

Answer:
Expresses the sense of the Congress that: (1) consumers should immediately receive the benefit of the reduction; and (2) motor fuels producers and dealers should take such actions as necessary to reduce prices to reflect any reduction. Requires a study and report.