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Ex Input:
TITLE I--MODIFICATION OF PROVISIONS RELATING TO DRAWBACK CLAIMS

SEC. 101. MERCHANDISE NOT CONFORMING TO SAMPLE OR SPECIFICATIONS.

Section 313(c) of the Tariff Act of 1930 (19 U.S.C. 1313(c)), is
amended to read as follows:
''(c) Merchandise Not Conforming to Sample or Specifications.--
''(1) Conditions for drawback.--Upon the exportation or
destruction under the supervision of the Customs Service of
articles or merchandise--
''(A) upon which the duties have been paid,
''(B) which has been entered or withdrawn for
consumption,
''(C) which is--
''(i) not conforming to sample or
specifications, shipped without the consent of
the consignee, or determined to be defective as
of the time of importation, or
''(ii) ultimately sold at retail and for
any reason returned to and accepted by the
importer or the claimant under the provisions
of the importer's or claimant's merchandise
warranty provision, and
''(D) which, within 3 years after the date of
importation or withdrawal, as applicable, has been
exported or destroyed under the supervision of the
Customs Service,
the full amount of the duties paid upon such merchandise, less
1 percent, shall be refunded as drawback.
''(2) Designation of import entries.--Notwithstanding
paragraph (1), for purposes of paragraph (1)(C)(ii), drawback
may be claimed by designating any entry of merchandise that was
imported within 1 year before the date of exportation or
destruction of the merchandise described in paragraph (1) under
the supervision of the Customs Service. The returned
merchandise, at the time of its importation, must be
commercially interchangeable with the merchandise designated
for drawback.
''(3) When drawback certificates not required.--For
purposes of this subsection, drawback certificates are not
required if the drawback claimant and the importer are the same
party, or if the drawback claimant is a drawback successor to
the importer as defined in subsection (s)(3).''.

SEC. 102. TIME LIMITATION ON EXPORTATION OR DESTRUCTION.

Section 313(i) of the Tariff Act of 1930 (19 U.S.C. 1313(j)), is
amended--
(1) by striking ''No'' and inserting ''Unless otherwise
provided for in this section, no''; and
(2) by inserting '', or destroyed under the supervision of
the Customs Service,'' after ''exported''.

SEC. 103. USE OF DOMESTIC MERCHANDISE ACQUIRED IN EXCHANGE FOR IMPORTED
MERCHANDISE OF SAME KIND AND QUALITY.

Section 313(k) of the Tariff Act of 1930 (19 U.S.C. 1313(k)), is
amended--
(1) by striking ''(k)'' and inserting ''(k)(1)''; and
(2) by adding at the end the following new paragraph:
''(2) For purposes of subsections (a) and (b), the use of
any domestic merchandise acquired in exchange for a drawback
product of the same kind and quality shall be treated as the
use of such drawback product if no certificate of delivery or
certificate of manufacture and delivery pertaining to such
drawback product is issued, other than that which documents the
product's manufacture and delivery. As used in this paragraph,
the term 'drawback product' means any domestically produced
product manufactured with imported merchandise that is subject
to drawback.''

SEC. 104. PACKAGING MATERIAL.

Section 313(q) of the Tariff Act of 1930 (19 U.S.C. 1313(q)), is
amended to read as follows:
''(q) Packaging Material.--
''(1) Packaging material under subsections (c) and (j).--
Packaging material, whether imported and duty paid, and claimed
for drawback under either subsection (c) or (j)(1), or imported
and duty paid, or substituted, and claimed for drawback under
subsection (j)(2), shall be eligible for drawback, upon
exportation or destruction, of 99 percent of any duty, tax, or
fee imposed under Federal law on such imported material.
''(2) Packaging material under subsections (a) and (b).--
Packaging material that is manufactured or produced under
subsection (a) or (b) shall be eligible for drawback, upon
exportation or destruction, of 99 percent of any duty, tax, or
fee imposed under Federal law on the imported or substituted
merchandise used to manufacture or produce such material.
''(3) Contents.--Packaging material described in paragraphs
(1) and (2) shall be eligible for drawback whether or not they
contain articles or merchandise, and whether or not any
articles or merchandise they contain are eligible for drawback.
''(4) Employing packaging material for its intended purpose
prior to exportation.--The use of any packaging material for
its intended purpose prior to exportation or destruction shall
not be treated as a use of such material prior to exportation
or destruction for purposes of applying subsection (a), (b), or
(c), or paragraph (1)(B) or (2)(C)(i) or subsection (j).''.

SEC. 105. LIMITATION ON LIQUIDATION.

Section 504 of the Tariff Act of 1930 (19 U.S.C. 1504) is amended--
(1) by striking subsections (a) and (b) and inserting the
following:
''(a) Liquidation.--
''(1) Entries for consumption.--Unless an entry of
merchandise for consumption is extended by statute or court
order, except as provided in section 751(a)(3), an entry of
merchandise for consumption not liquidated within 1 year from--
''(A) the date of entry of such merchandise,
''(B) the date of the final withdrawal of all such
merchandise covered by a warehouse entry,
''(C) the date of withdrawal from warehouse of such
merchandise for consumption if, pursuant to regulations
issued under section 505(a), duties may be deposited
after the filing of any entry or withdrawal from
warehouse, or
''(D) if a reconciliation is filed, or should have
been filed, the date of the filing under section 484 or
the date the reconciliation should have been filed,
shall be deemed liquidated at the rate of duty, value,
quantity, and amount of duties asserted at the time of entry by
the importer of record. Notwithstanding section 500(e), notice
of liquidation need not be given of an entry deemed liquidated.
''(2) Entries or claims for drawback.--
''(A) In general.--Except as provided in
subparagraph (B), unless an entry or claim for drawback
is extended under subsection (b) or suspended as
required by statute or court order, an entry or claim
for drawback not liquidated within 1 year from the date
of entry or claim shall be deemed liquidated at the
drawback amount asserted by the claimant at the time of
entry or claim. Notwithstanding section 500(c), notice
of liquidation need not be given of an entry deemed
liquidated.
''(B) Exception.--An entry or claim for drawback
filed before the date of the enactment of this
paragraph, the liquidation of which is not final as of
the date of the enactment of this paragraph, shall be
deemed liquidated on the date that is 1 year after the
date of the enactment of this paragraph at the drawback
amount asserted by the claimant at the time of the
entry or claim.
''(3) Payments or refunds.--Payment or refund of duties
owed pursuant to paragraph (1) or (2) shall be made to the
importer of record or drawback claimant, as the case may be,
not later than 90 days after liquidation.
''(b) Extension.--The Secretary may extend the period in which to
liquidate an entry if--
''(1) the information needed for the proper appraisement or
classification of the imported or withdrawn merchandise, or for
determining the correct drawback amount, or for ensuring
compliance with applicable law, is not available to the Customs
Service; or
''(2) the importer of record or drawback claimant, as the
case may be, requests such extension and shows good cause
therefor.
The Secretary shall give notice of an extension under this subsection
to the importer of record or drawback claimant, as the case may be, and
the surety of such importer of record or drawback claimant. Notice
shall be in such form and manner (which may include electronic
transmittal) as the Secretary shall by regulation prescribe. Any entry
the liquidation of which is extended under this subsection shall be
treated as having been liquidated at the rate of duty, value, quantity,
and amount of duty asserted at the time of entry by the importer of
record, or the drawback amount asserted at the time of entry by the
drawback claimant, at the expiration of 4 years from the applicable
date specified in subsection (a).'';
(2) in subsection (c)--
(A) by inserting ''or drawback claimant, as the
case may be,'' after ''to the importer of record''; and
(B) by inserting ''or drawback claimant'' after
''of such importer of record''; and
(3) in subsection (d), by striking the period at the end
and inserting ''or (in the case of a drawback entry or claim)
at the drawback amount asserted at the time of entry by the
drawback claimant.''.

SEC. 106. PENALTIES FOR FALSE DRAWBACK CLAIMS.

Section 593A(h) of the Tariff Act of 1930 (19 U.S.C. 1593a(h)) is
amended by striking ''subsection (g)'' and inserting ''subsections (c)
and (g)''.

SEC. 107. EFFECTIVE DATE.

(a) Sections 101, 102, 103, 104, and 106.--The amendments made by
sections 101, 102, 103, 104, and 106 shall take effect on the date of
the enactment of this Act, and shall apply to--
(1) any drawback entry filed on and after such date of
enactment; and
(2) any drawback entry filed before such date of enactment if
the liquidation of the entry is not final on such date of
enactment.
(b) Section 105.--The amendments made by section 105 shall take
effect on the date of the enactment of this Act, and shall apply to--
(1) any entry of merchandise for consumption or entry or
claim for drawback filed on and after such date of enactment;
and
(2) any entry or claim for drawback filed before such date of
enactment if the liquidation of the entry or claim is not final
on such date of enactment.

TITLE II--LIQUIDATION OR RELIQUIDATION OF CERTAIN ENTRIES

SEC. 201. LIQUIDATION OR RELIQUIDATION OF CERTAIN ENTRIES.

(a) In General.--Notwithstanding section 514 of the Tariff Act of
1930 (19 U.S.C. 1514) or any other provision of law, and subject to
subsection (b), the United States Customs Service shall, not later than
180 days after the receipt of the request described in subsection (b),
liquidate or reliquidate each entry described in subsection (d) by
applying the column 1 general rate of duty of the Harmonized Tariff
Schedule of the United States to each entry that is liquidated or
reliquidated, regardless of whether the entry was made under the column
1 special rate of duty of such schedule.
(b) Requests.--Liquidation or reliquidation may be made under
subsection (a) with respect to an entry described in subsection (d)
only upon a request therefor is filed with the Customs Service.
(c) Payment of Amounts Due.--Any amounts due to the United States
pursuant to the liquidation or reliquidation of an entry under
subsection (a) shall be paid not later than 180 days after the date of
such liquidation or reliquidation.
(d) Affected Entries.--The entries referred to in subsection (a),
filed at the ports of Laredo, Texas (designated as port of entry 2304),
Hidalgo, Texas (designated as port of entry 2305), and Wilmington,
Delaware (designated as port of entry 1103), are as follows:

------------------------------------------------------------------------
Port of Entry Date of Entry
------------------------------------------------------------------------
95300618568 2305 02/22/95
95300618576 2305 02/22/95
95300619236 2305 02/27/95
95300619277 2305 02/27/95
95300619806 2305 03/02/95
95300619871 2305 03/02/95
95300620142 2305 03/07/95
95300620176 2305 03/03/95
95300620184 2305 03/03/95
95300620911 2305 03/07/95
95300635133 2305 04/07/95
95300635141 2305 04/07/95
95300635950 2305 04/12/95
95300635968 2305 04/12/95
95300636370 2305 04/14/95
95300636388 2305 04/14/95
95300640554 2305 05/09/95
95300640653 2305 05/10/95
95300656592 2304 11/05/95
95300657665 2304 11/29/95
95300657756 2304 12/02/95
95300658358 2304 12/16/95
95300658408 2304 12/17/95
95300658572 2304 12/19/95
95300658648 2304 12/22/95
95300658754 2304 12/22/95
95300658945 2304 12/27/95
95300659018 2304 12/28/95
95300659117 2304 12/29/95
95300659208 2304 01/02/96
95300659398 2304 01/05/96
95300659513 2304 01/08/96
95300659547 2304 01/09/96
95300659679 2304 01/11/96
95300659737 2304 01/14/96
95300659794 2304 01/13/96
95300659810 2304 01/14/96
95300659844 2304 01/15/96
95300659851 2304 01/15/96
95300659901 2304 01/16/96
95300659919 2304 01/16/96
95300659935 2304 01/17/96
95300660065 2304 01/18/96
95300660107 2304 01/19/96
95300660172 2304 01/22/96
95300660180 2304 01/22/96
95300660248 2304 01/22/96
95300660362 2304 01/23/96
95300660388 2304 01/24/96
95300660560 2304 01/25/96
95300660743 2304 01/27/96
95300660818 2304 01/29/96
95300660826 2304 01/29/96
95300704053 2305 05/16/95
95300704061 2305 05/16/95
95300704889 2305 05/22/95
95300704897 2305 05/22/95
95300705886 2305 05/31/95
95300705969 2305 05/30/95
95300706900 2305 06/09/95
95300706926 2305 06/09/95
95300752656 2305 02/02/96
95300752698 2305 02/04/96
95300752805 2305 02/05/96
95300752813 2305 02/05/96
95300752870 2305 02/06/96
95300752904 2305 02/06/96
95300753001 2305 02/07/96
95300753076 2305 02/09/96
R7410350736 1103 11/29/95
R7410350769 1103 11/29/95
R7410350801 1103 11/29/95
R7410350835 1103 11/29/95
T8500081575 2305 06/16/95
T8500081591 2305 06/16/95
T8500081716 2305 06/20/95
T8500081724 2305 06/20/95
T8500081815 2305 06/27/95
T8500081823 2305 06/28/95
T8500081922 2305 06/27/95
T8500081930 2305 06/27/95
T8500082052 2305 07/01/95
T8500082060 2305 07/01/95
T8500082326 2305 07/14/95
T8500082342 2305 07/14/95
T8500082458 2305 07/22/95
T8500082482 2305 07/22/95
T8500082508 2305 07/24/95
T8500082516 2305 07/24/95
T8500082581 2305 07/30/95
T8500082599 2305 07/30/95
T8500082656 2305 08/03/95
T8500082664 2305 08/03/95
T8500082748 2305 08/09/95
T8500082797 2305 08/10/95
T8500082839 2305 08/14/95
T8500082847 2305 08/14/95
T8500084462 2305 10/22/95
------------------------------------------------------------------------

Ex Output:
Amends the Tariff Act of 1930 to revise provisions requiring a refund of duties (drawback) on articles or merchandise which has been exported or destroyed under the supervision of the Customs Service within three years after importation or withdrawal, and which, among other things, is ultimately sold at retail and for any reason returned to and accepted by the importer or the claimant under the provisions of the importer's or claimant's merchandise warranty provision. Authorizes a drawback to be claimed by designating any entry of such merchandise that was imported within one year before its exportation or destruction. Prohibits the allowance of a drawback unless the completed article is exported or destroyed under the supervision of the Customs Service within five years after its importation.Sets forth drawback requirements with regard to: (1) use of domestic merchandise acquired in exchange for imported merchandise of same kind and quality; (2) packaging material; and (3) liquidation of entries.Sets forth penalties for false drawback claims.Provides for the liquidation or reliquidation of certain entries filed at the ports of Laredo, Texas, Hidalgo, Texas, and Wilmington, Delaware.

Ex Input:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Fair Disbursement of Offshore Oil
Revenue Act of 2001''.

SEC. 2. FINDINGS.

The Congress finds that--
(1) the demand for energy in the United States is
increasing and will continue to increase for the foreseeable
future;
(2) domestic production of oil and gas is declining;
(3) the United States continues to be overly dependent on
foreign sources of oil and gas;
(4) the Outer Continental Shelf contains significant
quantities of oil and gas that should be developed to meet
United States energy needs while safeguarding important
environmental values;
(5) the exploration, development, and production of Outer
Continental Shelf resources, and the siting of related energy
facilities, may impact various State and local governments; and
(6) coastal States and counties should be provided with a
share of the revenues derived from Outer Continental Shelf oil
and gas leasing, exploration, development, and production
activities.

SEC. 3. DEFINITIONS.

For purposes of this Act--
(1) the term ''coastal State'' means any State of the
United States bordering on the Atlantic Ocean, the Pacific
Ocean, the Arctic Ocean, or the Gulf of Mexico;
(2) the term ''coastal county'' means a unit of general
government immediately below the level of State government, as
determined by the Secretary under section 6, with jurisdiction
over lands along the coast line;
(3) the term ''coast line'' has the meaning given such term
under the Submerged Lands Act (43 U.S.C. 1301 et seq.);
(4) the term ''Outer Continental Shelf'' has the meaning
given the term ''outer Continental Shelf'' under the Outer
Continental Shelf Lands Act (43 U.S.C. 1331 et seq.);
(5) the term ''Secretary'' means the Secretary of the
Interior; and
(6) the term ''revenues'' means all bonuses, rents,
royalties, and other moneys collected under the Outer
Continental Shelf Lands Act (43 U.S.C. 1331 et seq.), and
interest thereon.

SEC. 4. COASTAL COMMUNITIES OUTER CONTINENTAL SHELF RECEIPT FUND.

(a) Establishment.--There is established an interest bearing
account in the Treasury of the United States to be known as the Coastal
Communities Outer Continental Shelf Receipt Fund (hereafter in this Act
referred to as ''the Fund'').
(b) Payments to Fund.--Beginning in fiscal year 2002, the Secretary
shall pay into the Fund all revenues described in subsection (c) that
are attributable to an Outer Continental Shelf lease, any part of which
is within 200 geographical miles of the coast line. The Secretary may
adjust amounts in the Fund at any time to account for overpayments,
underpayments, and errors.
(c) New Revenues.--Subsection (b) shall apply only to--
(1) bonus revenues under a lease if no bonus revenues have
been received by the Secretary under that lease before January
1, 2001;
(2) rent revenues under a lease if no rent revenues have
been received by the Secretary under that lease before January
1, 2001;
(3) royalty revenues under a lease if no royalty revenues
have been received by the Secretary under that lease before
January 1, 2001; and
(4) other revenues under a lease if the lease was issued on
or after January 1, 2001.

SEC. 5. DISPOSITION OF FUND.

(a) State Share.--(1) Six months after the end of fiscal year 2002,
and annually thereafter, the Secretary shall pay from the Fund to each
coastal State one-half of such revenues paid into the Fund with respect
to the fiscal year most recently completed, and any interest earned
thereon, as may be attributable to that State.
(2) In order to determine to which State revenues are attributable
for purposes of this Act, the Secretary shall delimit the lateral
boundaries between the coastal States to a point 200 geographic miles
seaward of the coast line. Such boundaries shall be set according to
the following principles, listed in order of the priority of their
application:
(A) Any judicial decrees or interstate compacts delimiting
lateral offshore boundaries between coastal States.
(B) Principles of domestic and international law governing
the delimitation of lateral offshore boundaries.
(C) The desirability of following existing lease boundaries
and block lines on the Secretary's official protraction
diagrams.
(3) Each coastal State, before receiving funds under this
subsection, shall annually enact the necessary legislation to provide
any State permits required for onshore facilities needed to support
offshore oil or gas development or production in the area adjacent to
that coastal State. If a State fails to enact such legislation, the
funds attributable to that State shall not be disbursed, and the
Secretary shall take into consideration that failure before offering
any additional leases for sale in the offshore area adjacent to that
State.
(b) Coastal County Share.--(1) At the same time that the Secretary
pays revenues to coastal States under subsection (a), the Secretary
shall pay to coastal counties within that State the remaining one-half
of the revenues, and any interest earned on those revenues, in the Fund
for that fiscal year attributable to that State.
(2) In order to determine to which coastal county revenues are
attributable for purposes of this Act, the Secretary shall delimit the
lateral boundaries between the coastal counties to a point 200
geographic miles seaward of the coast line. Such boundaries shall be
set according to the following principles, listed in order of the
priority of their application:
(A) Existing boundaries between coastal counties with valid
supporting legal authority.
(B) The desirability of following existing lease boundaries
and block lines on the Secretary's official protraction
diagrams.
(C) The principle that, to the extent consistent with
subparagraphs (A) and (B), the size of the coastal county's
adjacent offshore area, as a percentage of all of that State's
adjacent offshore areas, shall be based on a formula giving
equal weight to--
(i) the coastal county's coast line as a percentage
of the State's coast line, calculated using the same
large-scale charts of the National Ocean Service that
are used to delimit the territorial sea under
international law; and
(ii) the coastal county's population as a
percentage of the population of all coastal counties in
the State, calculated by the Secretary using the best
available national census data.
(3) Each coastal county, before receiving funds under this
subsection, shall annually enact by county statute or ordinance the
necessary legislation to provide the local permits required for onshore
facilities needed to support offshore oil or gas development or
production in the area adjacent to that coastal county, and the
necessary legislation to expend such funds. If a county fails to enact
such legislation, the funds attributable to that county shall not be
disbursed, and the Secretary shall take into consideration that failure
before offering any additional leases for sale in the offshore area
adjacent to that county.
(c) Use of Funds by States.--Each coastal State shall use funds
received pursuant to subsection (a)--
(1) to pay for the administrative costs the State incurs in
the leasing and permitting process as specified in the Outer
Continental Shelf Lands Act;
(2) for such environmental and natural resource projects as
the State determines; or
(3) for such educational projects as the State determines.
(d) County Distribution of Funds.--Each coastal county shall
develop a formula to allocate at least two-thirds of the funds received
pursuant to subsection (b) to local communities within its jurisdiction
based on the proximity of these communities to the coast, except that
funds shall be withheld from communities that the Secretary determines
have failed to issue permits required for onshore facilities needed to
support offshore oil or gas development or production in the area
adjacent to that coastal county.

SEC. 6. DESIGNATION OF COASTAL COUNTIES.

For the purposes of this Act, the Secretary, after consultation
with the Governor of each coastal State, shall determine which
counties, parishes, boroughs, tribal governments, or other units of
general government immediately below the level of State government
shall be designated as coastal counties.

SEC. 7. LIMITATIONS ON APPLICABILITY OF BOUNDARIES.

The boundaries and areas delimited under section 5 are solely for
the purposes of this Act.

Ex Output:
Fair Disbursement of Offshore Oil Revenue Act of 2001 - Establishes in the Treasury the Coastal Communities Outer Continental Shelf Receipt Fund.Instructs the Secretary of the Interior to: (1) pay into the Fund certain revenues attributable to an Outer Continental Shelf lease, any part of which is within 200 geographical miles of the coast line; and (2) pay annually from the Fund to each coastal State one-half, and its coastal counties the other half, of such revenues as may be attributable to that State.Conditions receipt of such funds upon annual enactment by the affected coastal State and related coastal county of the legislation necessary to provide any permits required for onshore facilities needed to support offshore oil or gas development or production in the pertinent area.Prohibits disbursement of funds to a coastal State or county that fails to enact such legislation. Requires the Secretary to take such failure into consideration before offering additional leases for sale in the offshore area adjacent to such jurisdiction.Requires each State to use such funds for leasing and permitting administrative costs, and for environmental, natural resource, and educational projects.

Ex Input:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''National Science Education Tax
Incentive for Teachers Act of 2007''.

SEC. 2. REFUNDABLE CREDIT FOR PORTION OF TUITION PAID FOR UNDERGRADUATE
EDUCATION OF CERTAIN TEACHERS.

(a) In General.--Subpart C of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to refundable credits)
is amended by redesignating section 36 as section 37 and by inserting
after section 35 the following new section:

''SEC. 36. TUITION FOR UNDERGRADUATE EDUCATION OF CERTAIN TEACHERS.

''(a) In General.--In the case of an individual who is an eligible
teacher for the taxable year, there shall be allowed as a credit
against the tax imposed by this subtitle an amount equal to 10 percent
of qualified undergraduate tuition paid by such individual.
''(b) Limitations.--
''(1) Dollar amount.--The credit allowed by this section
for any taxable year shall not exceed $1,000.
''(2) Teachers in high-needs schools districts.--In the
case of one of the first 5 taxable years in which a teacher is
an eligible teacher who teaches in an elementary school or a
secondary school (as those terms are defined in section 9101 of
the Elementary and Secondary Education Act of 1965 (20 U.S.C.
7801)) receiving funds under part A of title I of such Act (20
U.S.C. 6311 et seq.), subparagraph (A) shall be applied by
substituting '$1,500' for '$1,000'.
''(3) Credit allowed only for 10 years.--No credit shall be
allowed under this section for any taxable year after the 10th
taxable year for which credit is allowed under this section.
''(c) Eligible Teacher.--For purposes of this section--
''(1) In general.--The term 'eligible teacher' means, with
respect to a taxable year, any individual--
''(A) who is a full-time teacher, including a full-
time substitute teacher, in any of grades kindergarten
through 12th grade for the academic year ending in such
taxable year,
''(B)(i) who teaches primarily math, science,
engineering, or technology courses in 1 or more of
grades 9 through 12 during such academic year, or
''(ii) who teaches math, science, engineering, or
technology courses in 1 or more of grades kindergarten
through 8 during such academic year,
''(C) who, in the case that such individual is a
middle or secondary school teacher, received a
baccalaureate or similar degree with a major in
mathematics, science, engineering, or technology from
an institution of higher education, and
''(D) who is highly qualified (as defined in
section 9101(23) of the Elementary and Secondary
Education Act of 1965).
''(2) Special rule for administrative personnel.--School
administrative functions shall be treated as teaching courses
referred to in paragraph (1)(B) if such functions primarily
relate to such courses or are for a school which focuses
primarily on such courses.
''(d) Qualified Undergraduate Tuition.--For purposes of this
section, the term 'qualified undergraduate tuition' means qualified
higher education expenses (as defined in section 529(e)(3)) for
enrollment or attendance at an institution of higher education, reduced
as provided in section 25A(g)(2) and by any credit allowed by section
25A with respect to such expenses.
''(e) Institution of Higher Education.--The term 'institution of
higher education' means an institution of higher education as defined
in section 102 of the Higher Education Act of 1965 (20 U.S.C. 1002).
''(f) Regulations.--The Secretary shall prescribe such regulations
as may be appropriate to carry out the purposes of this section.''.
(b) Conforming Amendments.--
(1) Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by inserting ''or 36'' after ''section
35''.
(2) The table of sections for subpart C of part IV of
subchapter A of chapter 1 of the Internal Revenue Code of 1986
is amended by striking the last item and inserting the
following new items:

''Sec. 36. Tuition for undergraduate education of certain teachers.
''Sec. 37. Overpayments of tax.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act; except that only periods of being an eligible teacher (as
defined in section 36(c) of the Internal Revenue Code of 1986, as added
by this section) after such date shall be taken into account under
section 36(b)(3) of such Code, as so added.

Ex Output:
National Science Education Tax Incentive for Teachers Act of 2007 - Amends the Internal Revenue Code to allow certain full-time elementary and secondary school teachers of math, science, engineering, or technology courses a refundable tax credit for 10% of their undergraduate tuition up to $1,000 in any taxable year. Increases such credit amount to $1,500 for teachers in schools serving children with disabilities.