Pension Protection Act of 2006 (H.R. 4) as Signed by President Bush Aug. 17, 2006--Titles XI - XIV
Legislative History
TITLE XI--ADMINISTRATIVE
PROVISIONS
SEC. 1101. EMPLOYEE PLANS COMPLIANCE RESOLUTION
SYSTEM.
(a) In General- The Secretary of the Treasury shall have full
authority to establish and implement the Employee Plans Compliance
Resolution System (or any successor program) and any other employee
plans correction policies, including the authority to waive income,
excise, or other taxes to ensure that any tax, penalty, or sanction is
not excessive and bears a reasonable relationship to the nature,
extent, and severity of the failure.
(b) Improvements- The Secretary of the Treasury shall continue to
update and improve the Employee Plans Compliance Resolution System (or
any successor program), giving special attention
to--
(1) increasing the awareness and knowledge of small employers
concerning the availability and use of the
program;
(2) taking into account special concerns and circumstances that
small employers face with respect to compliance and correction of
compliance failures;
(3) extending the duration of the self-correction period under the
Self-Correction Program for significant compliance
failures;
(4) expanding the availability to correct insignificant compliance
failures under the Self-Correction Program during audit;
and
(5) assuring that any tax, penalty, or sanction that is imposed by
reason of a compliance failure is not excessive and bears a reasonable
relationship to the nature, extent, and severity of the
failure.
SEC. 1102. NOTICE AND CONSENT PERIOD REGARDING
DISTRIBUTIONS.
(a) Expansion of Period-
(1) AMENDMENT OF INTERNAL REVENUE
CODE-
(A) IN GENERAL- Section 417(a)(6)(A) of the Internal Revenue Code
of 1986 is amended by striking '90-day’ and inserting
'180-day’.
(B) MODIFICATION OF REGULATIONS- The Secretary of the Treasury
shall modify the regulations under sections 402(f), 411(a)(11), and
417 of the Internal Revenue Code of 1986 by substituting '180 days'
for '90 days' each place it appears in Treasury Regulations sections
1.402(f)-1, 1.411(a)-11(c), and
1.417(e)-1(b).
(2) AMENDMENT OF ERISA-
(A) IN GENERAL- Section 205(c)(7)(A) of the Employee Retirement
Income Security Act of 1974 (29 U.S.C. 1055(c)(7)(A)) is amended by
striking '90-day’ and inserting
'180-day’.
(B) MODIFICATION OF REGULATIONS- The Secretary of the Treasury
shall modify the regulations under part 2 of subtitle B of title I of
the Employee Retirement Income Security Act of 1974 relating to
sections 203(e) and 205 of such Act by substituting '180 days' for '90
days' each place it appears.
(3) EFFECTIVE DATE- The amendments and modifications made or
required by this subsection shall apply to years beginning after
December 31, 2006.
(b) Notification of Right To
Defer-
(1) IN GENERAL- The Secretary of the Treasury shall modify the
regulations under section 411(a)(11) of the Internal Revenue Code of
1986 and under section 205 of the Employee Retirement Income Security
Act of 1974 to provide that the description of a participant's right,
if any, to defer receipt of a distribution shall also describe the
consequences of failing to defer such
receipt.
(2) EFFECTIVE DATE-
(A) IN GENERAL- The modifications required by paragraph (1) shall
apply to years beginning after December 31,
2006.
(B) REASONABLE NOTICE- A plan shall not be treated as failing to
meet the requirements of section 411(a)(11) of such Code or section
205 of such Act with respect to any description of consequences
described in paragraph (1) made within 90 days after the Secretary of
the Treasury issues the modifications required by paragraph (1) if the
plan administrator makes a reasonable attempt to comply with such
requirements.
SEC. 1103. REPORTING
SIMPLIFICATION.
(a) Simplified Annual Filing Requirement for Owners and Their
Spouses-
(1) IN GENERAL- The Secretary of the Treasury shall modify the
requirements for filing annual returns with respect to one-participant
retirement plans to ensure that such plans with assets of $250,000 or
less as of the close of the plan year need not file a return for that
year.
(2) ONE-PARTICIPANT RETIREMENT PLAN DEFINED- For purposes of this
subsection, the term 'one-participant retirement plan’ means a
retirement plan with respect to which the following requirements are
met:
(A) on the first day of the plan
year--
(i) the plan covered only one individual (or the individual and the
individual's spouse) and the individual owned 100 percent of the plan
sponsor (whether or not incorporated),
or
(ii) the plan covered only one or more partners (or partners and
their spouses) in the plan sponsor;
(B) the plan meets the minimum coverage requirements of section
410(b) of the Internal Revenue Code of 1986 without being combined
with any other plan of the business that covers the employees of the
business;
(C) the plan does not provide benefits to anyone except the
individual (and the individual's spouse) or the partners (and their
spouses);
(D) the plan does not cover a business that is a member of an
affiliated service group, a controlled group of corporations, or a
group of businesses under common control;
and
(E) the plan does not cover a business that uses the services of
leased employees (within the meaning of section 414(n) of such
Code).
For purposes of this paragraph, the term 'partner’ includes a
2-percent shareholder (as defined in section 1372(b) of such Code) of
an S corporation.
(3) OTHER DEFINITIONS- Terms used in paragraph (2) which are also
used in section 414 of the Internal Revenue Code of 1986 shall have
the respective meanings given such terms by such
section.
(4) EFFECTIVE DATE- The provisions of this subsection shall apply
to plan years beginning on or after January 1,
2007.
(b) Simplified Annual Filing Requirement for Plans With Fewer Than
25 Participants- In the case of plan years beginning after December
31, 2006, the Secretary of the Treasury and the Secretary of Labor
shall provide for the filing of a simplified annual return for any
retirement plan which covers less than 25 participants on the first
day of a plan year and which meets the requirements described in
subparagraphs (B), (D), and (E) of subsection
(a)(2).
SEC. 1104. VOLUNTARY EARLY RETIREMENT INCENTIVE AND EMPLOYMENT
RETENTION PLANS MAINTAINED BY LOCAL EDUCATIONAL AGENCIES AND OTHER
ENTITIES.
(a) Voluntary Early Retirement Incentive
Plans-
(1) TREATMENT AS PLAN PROVIDING SEVERANCE PAY- Section 457(e)(11)
of the Internal Revenue Code of 1986 (relating to certain plans
excluded) is amended by adding at the end the following new
subparagraph:
'(D) CERTAIN VOLUNTARY EARLY RETIREMENT INCENTIVE
PLANS-
'(i) IN GENERAL- If an applicable voluntary early retirement
incentive plan--
'(I) makes payments or supplements as an early retirement benefit,
a retirement-type subsidy, or a benefit described in the last sentence
of section 411(a)(9), and
'(II) such payments or supplements are made in coordination with a
defined benefit plan which is described in section 401(a) and includes
a trust exempt from tax under section 501(a) and which is maintained
by an eligible employer described in paragraph (1)(A) or by an
education association described in clause
(ii)(II),
such applicable plan shall be treated for purposes of subparagraph
(A)(i) as a bona fide severance pay plan with respect to such payments
or supplements to the extent such payments or supplements could
otherwise have been provided under such defined benefit plan
(determined as if section 411 applied to such defined benefit
plan).
'(ii) APPLICABLE VOLUNTARY EARLY RETIREMENT INCENTIVE PLAN- For
purposes of this subparagraph, the term 'applicable voluntary early
retirement incentive plan’ means a voluntary early retirement
incentive plan maintained by--
'(I) a local educational agency (as defined in section 9101 of the
Elementary and Secondary Education Act of 1965 (20 U.S.C. 7801)),
or
'(II) an education association which principally represents
employees of 1 or more agencies described in subclause (I) and which
is described in section 501(c) (5) or (6) and exempt from tax under
section 501(a).’.
(2) AGE DISCRIMINATION IN EMPLOYMENT ACT- Section 4(l)(1) of the
Age Discrimination in Employment Act of 1967 (29 U.S.C. 623(l)(1)) is
amended--
(A) by inserting '(A)’ after
'(1)’,
(B) by redesignating subparagraphs (A) and (B) as clauses (i) and
(ii), respectively,
(C) by redesignating clauses (i) and (ii) of subparagraph (B) (as
in effect before the amendments made by subparagraph (B)) as
subclauses (I) and (II), respectively,
and
(D) by adding at the end the
following:
'(B) A voluntary early retirement incentive plan
that--
'(i) is maintained by--
'(I) a local educational agency (as defined in section 9101 of the
Elementary and Secondary Education Act of 1965 (20 U.S.C. 7801),
or
'(II) an education association which principally represents
employees of 1 or more agencies described in subclause (I) and which
is described in section 501(c) (5) or (6) of the Internal Revenue Code
of 1986 and exempt from taxation under section 501(a) of such Code,
and
'(ii) makes payments or supplements described in subclauses (I) and
(II) of subparagraph (A)(ii) in coordination with a defined benefit
plan (as so defined) maintained by an eligible employer described in
section 457(e)(1)(A) of such Code or by an education association
described in clause (i)(II),
shall be treated solely for purposes of subparagraph (A)(ii) as if
it were a part of the defined benefit plan with respect to such
payments or supplements. Payments or supplements under such a
voluntary early retirement incentive plan shall not constitute
severance pay for purposes of paragraph
(2).’.
(b) Employment Retention Plans-
(1) IN GENERAL- Section 457(f)(2) of the Internal Revenue Code of
1986 (relating to exceptions) is amended by striking 'and’ at
the end of subparagraph (D), by striking the period at the end of
subparagraph (E) and inserting ', and’, and by adding at the end
the following:
'(F) that portion of any applicable employment retention plan
described in paragraph (4) with respect to any
participant.’.
(2) DEFINITIONS AND RULES RELATING TO EMPLOYMENT RETENTION PLANS-
Section 457(f) of such Code is amended by adding at the end the
following new paragraph:
'(4) EMPLOYMENT RETENTION PLANS- For purposes of paragraph
(2)(F)--
'(A) IN GENERAL- The portion of an applicable employment retention
plan described in this paragraph with respect to any participant is
that portion of the plan which provides benefits payable to the
participant not in excess of twice the applicable dollar limit
determined under subsection (e)(15).
'(B) OTHER RULES-
'(i) LIMITATION- Paragraph (2)(F) shall only apply to the portion
of the plan described in subparagraph (A) for years preceding the year
in which such portion is paid or otherwise made available to the
participant.
'(ii) TREATMENT- A plan shall not be treated for purposes of this
title as providing for the deferral of compensation for any year with
respect to the portion of the plan described in subparagraph
(A).
'(C) APPLICABLE EMPLOYMENT RETENTION PLAN- The term 'applicable
employment retention plan’ means an employment retention plan
maintained by--
'(i) a local educational agency (as defined in section 9101 of the
Elementary and Secondary Education Act of 1965 (20 U.S.C. 7801),
or
'(ii) an education association which principally represents
employees of 1 or more agencies described in clause (i) and which is
described in section 501(c) (5) or (6) and exempt from taxation under
section 501(a).
'(D) EMPLOYMENT RETENTION PLAN- The term 'employment retention
plan’ means a plan to pay, upon termination of employment,
compensation to an employee of a local educational agency or education
association described in subparagraph (C) for purposes
of--
'(i) retaining the services of the employee,
or
'(ii) rewarding such employee for the employee's service with 1 or
more such agencies or
associations.’.
(c) Coordination With ERISA- Section 3(2)(B) of the Employee
Retirement Income Security Act of 1974 (29 U.S.C. 1002(2)(B)) is
amended by adding at the end the following: 'An applicable voluntary
early retirement incentive plan (as defined in section
457(e)(11)(D)(ii) of the Internal Revenue Code of 1986) making
payments or supplements described in section 457(e)(11)(D)(i) of such
Code, and an applicable employment retention plan (as defined in
section 457(f)(4)(C) of such Code) making payments of benefits
described in section 457(f)(4)(A) of such Code, shall, for purposes of
this title, be treated as a welfare plan (and not a pension plan) with
respect to such payments and
supplements.’.
(d) Effective Dates-
(1) IN GENERAL- The amendments made by this Act shall take effect
on the date of the enactment of this
Act.
(2) TAX AMENDMENTS- The amendments made by subsections (a)(1) and
(b) shall apply to taxable years ending after the date of the
enactment of this Act.
(3) ERISA AMENDMENTS- The amendment made by subsection (c) shall
apply to plan years ending after the date of the enactment of this
Act.
(4) CONSTRUCTION- Nothing in the amendments made by this section
shall alter or affect the construction of the Internal Revenue Code of
1986, the Employee Retirement Income Security Act of 1974, or the Age
Discrimination in Employment Act of 1967 as applied to any plan,
arrangement, or conduct to which such amendments do not
apply.
SEC. 1105. NO REDUCTION IN UNEMPLOYMENT COMPENSATION AS A RESULT
OF PENSION ROLLOVERS.
(a) In General- Section 3304(a) of the Internal Revenue Code of
1986 (relating to requirements for State unemployment laws) is amended
by adding at the end the following new flush
sentence:
'Compensation shall not be reduced under paragraph (15) for any
pension, retirement or retired pay, annuity, or similar payment which
is not includible in gross income of the individual for the taxable
year in which paid because it was part of a rollover
distribution.’.
(b) Effective Date- The amendment made by this section shall apply
to weeks beginning on or after the date of the enactment of this
Act.
SEC. 1106. REVOCATION OF ELECTION RELATING TO TREATMENT AS
MULTIEMPLOYER PLAN.
(a) Amendment to ERISA- Section 3(37) of the Employee Retirement
Income Security Act of 1974 is amended by adding at the end the
following new subparagraph (G):
'(G)(i) Within 1 year after the enactment of the Pension Protection
Act of 2006--
'(I) an election under subparagraph (E) may be revoked, pursuant to
procedures prescribed by the Pension Benefit Guaranty Corporation, if,
for each of the 3 plan years prior to the date of the enactment of
that Act, the plan would have been a multiemployer plan but for the
election under subparagraph (E), and
'(II) a plan that meets the criteria in clauses (i) and (ii) of
subparagraph (A) of this paragraph or that is described in clause (vi)
may, pursuant to procedures prescribed by the Pension Benefit Guaranty
Corporation, elect to be a multiemployer plan,
if--
'(aa) for each of the 3 plan years immediately before the date of
the enactment of the Pension Protection Act of 2006, the plan has met
those criteria or is so described,
'(bb) substantially all of the plan's employer contributions for
each of those plan years were made or required to be made by
organizations that were exempt from tax under section 501 of the
Internal Revenue Code of 1986, and
'(cc) the plan was established prior to September 2,
1974.
'(ii) An election under this paragraph shall be effective for all
purposes under this Act and under the Internal Revenue Code of 1986,
starting with the first plan year ending after the date of the
enactment of the Pension Protection Act of
2006.
'(iii) Once made, an election under this paragraph shall be
irrevocable, except that a plan described in subclause (i)(II) shall
cease to be a multiemployer plan as of the plan year beginning
immediately after the first plan year for which the majority of its
employer contributions were made or required to be made by
organizations that were not exempt from tax under section 501 of the
Internal Revenue Code of 1986.
'(iv) The fact that a plan makes an election under clause (i)(II)
does not imply that the plan was not a multiemployer plan prior to the
date of the election or would not be a multiemployer plan without
regard to the election.
'(v)(I) No later than 30 days before an election is made under this
paragraph, the plan administrator shall provide notice of the pending
election to each plan participant and beneficiary, each labor
organization representing such participants or beneficiaries, and each
employer that has an obligation to contribute to the plan, describing
the principal differences between the guarantee programs under title
IV and the benefit restrictions under this title for single employer
and multiemployer plans, along with such other information as the plan
administrator chooses to include.
'(II) Within 180 days after the date of enactment of the Pension
Protection Act of 2006, the Secretary shall prescribe a model notice
under this subparagraph.
'(III) A plan administrator's failure to provide the notice
required under this subparagraph shall be treated for purposes of
section 502(c)(2) as a failure or refusal by the plan administrator to
file the annual report required to be filed with the Secretary under
section 101(b)(4).
'(vi) A plan is described in this clause if it is a
plan--
'(I) that was established in Chicago, Illinois, on August 12, 1881;
and
'(II) sponsored by an organization described in section 501(c)(5)
of the Internal Revenue Code of 1986 and exempt from tax under section
501(a) of such Code.’.
(b) Amendment to Internal Revenue Code- Subsection (f) of section
414 of the Internal Revenue Code of 1986 is amended by adding at the
end the following new paragraph (6):
'(6) ELECTION WITH REGARD TO MULTIEMPLOYER
STATUS-
'(A) Within 1 year after the enactment of the Pension Protection
Act of 2006--
'(i) An election under paragraph (5) may be revoked, pursuant to
procedures prescribed by the Pension Benefit Guaranty Corporation, if,
for each of the 3 plan years prior to the date of the enactment of
that Act, the plan would have been a multiemployer plan but for the
election under paragraph (5), and
'(ii) a plan that meets the criteria in subparagraph (A) and (B) of
paragraph (1) of this subsection or that is described in subparagraph
(E) may, pursuant to procedures prescribed by the Pension Benefit
Guaranty Corporation, elect to be a multiemployer plan,
if--
'(I) for each of the 3 plan years immediately before the date of
enactment of the Pension Protection Act of 2006, the plan has met
those criteria or is so described,
'(II) substantially all of the plan's employer contributions for
each of those plan years were made or required to be made by
organizations that were exempt from tax under section 501,
and
'(III) the plan was established prior to September 2,
1974.
'(B) An election under this paragraph shall be effective for all
purposes under this Act and under the Employee Retirement Income
Security Act of 1974, starting with the first plan year ending after
the date of the enactment of the Pension Protection Act of
2006.
'(C) Once made, an election under this paragraph shall be
irrevocable, except that a plan described in subparagraph (A)(ii)
shall cease to be a multiemployer plan as of the plan year beginning
immediately after the first plan year for which the majority of its
employer contributions were made or required to be made by
organizations that were not exempt from tax under section
501.
'(D) The fact that a plan makes an election under subparagraph
(A)(ii) does not imply that the plan was not a multiemployer plan
prior to the date of the election or would not be a multiemployer plan
without regard to the election.
'(E) A plan is described in this subparagraph if it is a
plan--
'(i) that was established in Chicago, Illinois, on August 12, 1881;
and
'(ii) sponsored by an organization described in section 501(c)(5)
and exempt from tax under section
501(a).’.
SEC. 1107. PROVISIONS RELATING TO PLAN
AMENDMENTS.
(a) In General- If this section applies to any pension plan or
contract amendment--
(1) such pension plan or contract shall be treated as being
operated in accordance with the terms of the plan during the period
described in subsection (b)(2)(A),
and
(2) except as provided by the Secretary of the Treasury, such
pension plan shall not fail to meet the requirements of section
411(d)(6) of the Internal Revenue Code of 1986 and section 204(g) of
the Employee Retirement Income Security Act of 1974 by reason of such
amendment.
(b) Amendments to Which Section
Applies-
(1) IN GENERAL- This section shall apply to any amendment to any
pension plan or annuity contract which is
made--
(A) pursuant to any amendment made by this Act or pursuant to any
regulation issued by the Secretary of the Treasury or the Secretary of
Labor under this Act, and
(B) on or before the last day of the first plan year beginning on
or after January 1, 2009.
In the case of a governmental plan (as defined in section 414(d) of
the Internal Revenue Code of 1986), this paragraph shall be applied by
substituting '2011’ for
'2009’.
(2) CONDITIONS- This section shall not apply to any amendment
unless--
(A) during the period--
(i) beginning on the date the legislative or regulatory amendment
described in paragraph (1)(A) takes effect (or in the case of a plan
or contract amendment not required by such legislative or regulatory
amendment, the effective date specified by the plan),
and
(ii) ending on the date described in paragraph (1)(B) (or, if
earlier, the date the plan or contract amendment is adopted), the plan
or contract is operated as if such plan or contract amendment were in
effect; and
(B) such plan or contract amendment applies retroactively for such
period.
TITLE XII--PROVISIONS RELATING TO EXEMPT
ORGANIZATIONS
Subtitle A--Charitable Giving
Incentives
SEC. 1201. TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT
PLANS FOR CHARITABLE PURPOSES.
(a) In General- Subsection (d) of section 408 (relating to
individual retirement accounts) is amended by adding at the end the
following new paragraph:
'(8) DISTRIBUTIONS FOR CHARITABLE
PURPOSES-
'(A) IN GENERAL- So much of the aggregate amount of qualified
charitable distributions with respect to a taxpayer made during any
taxable year which does not exceed $100,000 shall not be includible in
gross income of such taxpayer for such taxable
year.
'(B) QUALIFIED CHARITABLE DISTRIBUTION- For purposes of this
paragraph, the term 'qualified charitable distribution’ means
any distribution from an individual retirement plan (other than a plan
described in subsection (k) or (p))--
'(i) which is made directly by the trustee to an organization
described in section 170(b)(1)(A) (other than any organization
described in section 509(a)(3) or any fund or account described in
section 4966(d)(2)), and
'(ii) which is made on or after the date that the individual for
whose benefit the plan is maintained has attained age 70
1/2.
A distribution shall be treated as a qualified charitable
distribution only to the extent that the distribution would be
includible in gross income without regard to subparagraph
(A).
'(C) CONTRIBUTIONS MUST BE OTHERWISE DEDUCTIBLE- For purposes of
this paragraph, a distribution to an organization described in
subparagraph (B)(i) shall be treated as a qualified charitable
distribution only if a deduction for the entire distribution would be
allowable under section 170 (determined without regard to subsection
(b) thereof and this paragraph).
'(D) APPLICATION OF SECTION 72- Notwithstanding section 72, in
determining the extent to which a distribution is a qualified
charitable distribution, the entire amount of the distribution shall
be treated as includible in gross income without regard to
subparagraph (A) to the extent that such amount does not exceed the
aggregate amount which would have been so includible if all amounts
distributed from all individual retirement plans were treated as 1
contract under paragraph (2)(A) for purposes of determining the
inclusion of such distribution under section 72. Proper adjustments
shall be made in applying section 72 to other distributions in such
taxable year and subsequent taxable
years.
'(E) DENIAL OF DEDUCTION- Qualified charitable distributions which
are not includible in gross income pursuant to subparagraph (A) shall
not be taken into account in determining the deduction under section
170.
'(F) TERMINATION- This paragraph shall not apply to distributions
made in taxable years beginning after December 31,
2007.’.
(b) Modifications Relating to Information Returns by Certain
Trusts-
(1) RETURNS- Section 6034 (relating to returns by trusts described
in section 4947(a)(2) or claiming charitable deductions under section
642(c)) is amended to read as
follows:
'SEC. 6034. RETURNS BY CERTAIN
TRUSTS.
'(a) Split-Interest Trusts- Every trust described in section
4947(a)(2) shall furnish such information with respect to the taxable
year as the Secretary may by forms or regulations
require.
'(b) Trusts Claiming Certain Charitable
Deductions-
'(1) IN GENERAL- Every trust not required to file a return under
subsection (a) but claiming a deduction under section 642(c) for the
taxable year shall furnish such information with respect to such
taxable year as the Secretary may by forms or regulations prescribe,
including--
'(A) the amount of the deduction taken under section 642(c) within
such year,
'(B) the amount paid out within such year which represents amounts
for which deductions under section 642(c) have been taken in prior
years,
'(C) the amount for which such deductions have been taken in prior
years but which has not been paid out at the beginning of such
year,
'(D) the amount paid out of principal in the current and prior
years for the purposes described in section
642(c),
'(E) the total income of the trust within such year and the
expenses attributable thereto, and
'(F) a balance sheet showing the assets, liabilities, and net worth
of the trust as of the beginning of such
year.
'(2) EXCEPTIONS- Paragraph (1) shall not apply to a trust for any
taxable year if--
'(A) all the net income for such year, determined under the
applicable principles of the law of trusts, is required to be
distributed currently to the beneficiaries,
or
'(B) the trust is described in section
4947(a)(1).’.
(2) INCREASE IN PENALTY RELATING TO FILING OF INFORMATION RETURN BY
SPLIT-INTEREST TRUSTS- Paragraph (2) of section 6652(c) (relating to
returns by exempt organizations and by certain trusts) is amended by
adding at the end the following new
subparagraph:
'(C) SPLIT-INTEREST TRUSTS- In the case of a trust which is
required to file a return under section 6034(a), subparagraphs (A) and
(B) of this paragraph shall not apply and paragraph (1) shall apply in
the same manner as if such return were required under section 6033,
except that--
'(i) the 5 percent limitation in the second sentence of paragraph
(1)(A) shall not apply,
'(ii) in the case of any trust with gross income in excess of
$250,000, the first sentence of paragraph (1)(A) shall be applied by
substituting '$100’ for '$20’, and the second sentence
thereof shall be applied by substituting '$50,000’ for
'$10,000’, and
'(iii) the third sentence of paragraph (1)(A) shall be
disregarded.
In addition to any penalty imposed on the trust pursuant to this
subparagraph, if the person required to file such return knowingly
fails to file the return, such penalty shall also be imposed on such
person who shall be personally liable for such
penalty.’.
(3) CONFIDENTIALITY OF NONCHARITABLE BENEFICIARIES- Subsection (b)
of section 6104 (relating to inspection of annual information returns)
is amended by adding at the end the following new sentence: 'In the
case of a trust which is required to file a return under section
6034(a), this subsection shall not apply to information regarding
beneficiaries which are not organizations described in section
170(c).’.
(4) CLERICAL AMENDMENT- The item in the table of sections for
subpart A of part III of subchapter A of chapter 61 relating to
section 6034 is amended to read as
follows:
'Sec. 6034. Returns by certain
trusts.’.
(c) Effective Dates-
(1) SUBSECTION (a)- The amendment made by subsection (a) shall
apply to distributions made in taxable years beginning after December
31, 2005.
(2) SUBSECTION (b)- The amendments made by subsection (b) shall
apply to returns for taxable years beginning after December 31,
2006.
SEC. 1202. EXTENSION OF MODIFICATION OF CHARITABLE DEDUCTION FOR
CONTRIBUTIONS OF FOOD INVENTORY.
(a) In General- Section 170(e)(3)(C)(iv) (relating to termination)
is amended by striking '2005’ and inserting
'2007’.
(b) Effective Date- The amendment made by this section shall apply
to contributions made after December 31,
2005.
SEC. 1203. BASIS ADJUSTMENT TO STOCK OF S CORPORATION
CONTRIBUTING PROPERTY.
(a) In General- Paragraph (2) of section 1367(a) (relating to
adjustments to basis of stock of shareholders, etc.) is amended by
adding at the end the following new flush
sentence:
'The decrease under subparagraph (B) by reason of a charitable
contribution (as defined in section 170(c)) of property shall be the
amount equal to the shareholder's pro rata share of the adjusted basis
of such property. The preceding sentence shall not apply to
contributions made in taxable years beginning after December 31,
2007.’.
(b) Effective Date- The amendment made by this section shall apply
to contributions made in taxable years beginning after December 31,
2005.
SEC. 1204. EXTENSION OF MODIFICATION OF CHARITABLE DEDUCTION FOR
CONTRIBUTIONS OF BOOK INVENTORY.
(a) In General- Section 170(e)(3)(D)(iv) (relating to termination)
is amended by striking '2005’ and inserting
'2007’.
(b) Effective Date- The amendment made by this section shall apply
to contributions made after December 31,
2005.
SEC. 1205. MODIFICATION OF TAX TREATMENT OF CERTAIN PAYMENTS TO
CONTROLLING EXEMPT ORGANIZATIONS.
(a) In General- Paragraph (13) of section 512(b) (relating to
special rules for certain amounts received from controlled entities)
is amended by redesignating subparagraph (E) as subparagraph (F) and
by inserting after subparagraph (D) the following new
subparagraph:
'(E) PARAGRAPH TO APPLY ONLY TO CERTAIN EXCESS
PAYMENTS-
'(i) IN GENERAL- Subparagraph (A) shall apply only to the portion
of a qualifying specified payment received or accrued by the
controlling organization that exceeds the amount which would have been
paid or accrued if such payment met the requirements prescribed under
section 482.
'(ii) ADDITION TO TAX FOR VALUATION MISSTATEMENTS- The tax imposed
by this chapter on the controlling organization shall be increased by
an amount equal to 20 percent of the larger
of--
'(I) such excess determined without regard to any amendment or
supplement to a return of tax, or
'(II) such excess determined with regard to all such amendments and
supplements.
'(iii) QUALIFYING SPECIFIED PAYMENT- The term 'qualifying specified
payment’ means a specified payment which is made pursuant
to--
'(I) a binding written contract in effect on the date of the
enactment of this subparagraph, or
'(II) a contract which is a renewal, under substantially similar
terms, of a contract described in subclause
(I).
'(iv) TERMINATION- This subparagraph shall not apply to payments
received or accrued after December 31,
2007.’.
(b) Reporting-
(1) IN GENERAL- Section 6033 (relating to returns by exempt
organizations) is amended by redesignating subsection (h) as
subsection (i) and by inserting after subsection (g) the following new
subsection:
'(h) Controlling Organizations- Each controlling organization
(within the meaning of section 512(b)(13)) which is subject to the
requirements of subsection (a) shall include on the return required
under subsection (a)--
'(1) any interest, annuities, royalties, or rents received from
each controlled entity (within the meaning of section
512(b)(13)),
'(2) any loans made to each such controlled entity,
and
'(3) any transfers of funds between such controlling organization
and each such controlled
entity.’.
(2) REPORT TO CONGRESS- Not later than January 1, 2009, the
Secretary of the Treasury shall submit to the Committee on Finance of
the Senate and the Committee on Ways and Means of the House of
Representatives a report on the effectiveness of the Internal Revenue
Service in administering the amendments made by subsection (a) and on
the extent to which payments by controlled entities (within the
meaning of section 512(b)(13) of the Internal Revenue Code of 1986) to
controlling organizations (within the meaning of section 512(b)(13) of
such Code) meet the requirements under section 482 of such Code. Such
report shall include the results of any audit of any controlling
organization or controlled entity and recommendations relating to the
tax treatment of payments from controlled entities to controlling
organizations.
(c) Effective Date-
(1) SUBSECTION (a)- The amendments made by subsection (a) shall
apply to payments received or accrued after December 31,
2005.
(2) SUBSECTION (b)- The amendments made by subsection (b) shall
apply to returns the due date (determined without regard to
extensions) of which is after the date of the enactment of this
Act.
SEC. 1206. ENCOURAGEMENT OF CONTRIBUTIONS OF CAPITAL GAIN REAL
PROPERTY MADE FOR CONSERVATION
PURPOSES.
(a) In General-
(1) INDIVIDUALS- Paragraph (1) of section 170(b) (relating to
percentage limitations) is amended by redesignating subparagraphs (E)
and (F) as subparagraphs (F) and (G), respectively, and by inserting
after subparagraph (D) the following new
subparagraph:
'(E) CONTRIBUTIONS OF QUALIFIED CONSERVATION
CONTRIBUTIONS-
'(i) IN GENERAL- Any qualified conservation contribution (as
defined in subsection (h)(1)) shall be allowed to the extent the
aggregate of such contributions does not exceed the excess of 50
percent of the taxpayer's contribution base over the amount of all
other charitable contributions allowable under this
paragraph.
'(ii) CARRYOVER- If the aggregate amount of contributions described
in clause (i) exceeds the limitation of clause (i), such excess shall
be treated (in a manner consistent with the rules of subsection
(d)(1)) as a charitable contribution to which clause (i) applies in
each of the 15 succeeding years in order of
time.
'(iii) COORDINATION WITH OTHER SUBPARAGRAPHS- For purposes of
applying this subsection and subsection (d)(1), contributions
described in clause (i) shall not be treated as described in
subparagraph (A), (B), (C), or (D) and such subparagraphs shall apply
without regard to such contributions.
'(iv) SPECIAL RULE FOR CONTRIBUTION OF PROPERTY USED IN AGRICULTURE
OR LIVESTOCK PRODUCTION-
'(I) IN GENERAL- If the individual is a qualified farmer or rancher
for the taxable year for which the contribution is made, clause (i)
shall be applied by substituting '100 percent’ for '50
percent’.
'(II) EXCEPTION- Subclause (I) shall not apply to any contribution
of property made after the date of the enactment of this subparagraph
which is used in agriculture or livestock production (or available for
such production) unless such contribution is subject to a restriction
that such property remain available for such production. This
subparagraph shall be applied separately with respect to property to
which subclause (I) does not apply by reason of the preceding sentence
prior to its application to property to which subclause (I) does
apply.
'(v) DEFINITION- For purposes of clause (iv), the term 'qualified
farmer or rancher’ means a taxpayer whose gross income from the
trade or business of farming (within the meaning of section
2032A(e)(5)) is greater than 50 percent of the taxpayer's gross income
for the taxable year.
'(vi) TERMINATION- This subparagraph shall not apply to any
contribution made in taxable years beginning after December 31,
2007.’.
(2) CORPORATIONS- Paragraph (2) of section 170(b) is amended to
read as follows:
'(2) CORPORATIONS- In the case of a
corporation--
'(A) IN GENERAL- The total deductions under subsection (a) for any
taxable year (other than for contributions to which subparagraph (B)
applies) shall not exceed 10 percent of the taxpayer's taxable
income.
'(B) QUALIFIED CONSERVATION CONTRIBUTIONS BY CERTAIN CORPORATE
FARMERS AND RANCHERS-
'(i) IN GENERAL- Any qualified conservation contribution (as
defined in subsection (h)(1))--
'(I) which is made by a corporation which, for the taxable year
during which the contribution is made, is a qualified farmer or
rancher (as defined in paragraph (1)(E)(v)) and the stock of which is
not readily tradable on an established securities market at any time
during such year, and
'(II) which, in the case of contributions made after the date of
the enactment of this subparagraph, is a contribution of property
which is used in agriculture or livestock production (or available for
such production) and which is subject to a restriction that such
property remain available for such
production,
shall be allowed to the extent the aggregate of such contributions
does not exceed the excess of the taxpayer's taxable income over the
amount of charitable contributions allowable under subparagraph
(A).
'(ii) CARRYOVER- If the aggregate amount of contributions described
in clause (i) exceeds the limitation of clause (i), such excess shall
be treated (in a manner consistent with the rules of subsection
(d)(2)) as a charitable contribution to which clause (i) applies in
each of the 15 succeeding years in order of
time.
'(iii) TERMINATION- This subparagraph shall not apply to any
contribution made in taxable years beginning after December 31,
2007.
'(C) TAXABLE INCOME- For purposes of this paragraph, taxable income
shall be computed without regard to--
'(i) this section,
'(ii) part VIII (except section
248),
'(iii) any net operating loss carryback to the taxable year under
section 172,
'(iv) section 199, and
'(v) any capital loss carryback to the taxable year under section
1212(a)(1).’.
(b) Conforming Amendments-
(1) Paragraph (2) of section 170(d) is amended by striking
'subsection (b)(2)’ each place it appears and inserting
'subsection (b)(2)(A)’.
(2) Section 545(b)(2) is amended by striking 'and (D)’ and
inserting '(D), and (E)’.
(c) Effective Date- The amendments made by this section shall apply
to contributions made in taxable years beginning after December 31,
2005.
SEC. 1207. EXCISE TAXES EXEMPTION FOR BLOOD COLLECTOR
ORGANIZATIONS.
(a) Exemption From Imposition of Special Fuels Tax- Section 4041(g)
(relating to other exemptions) is amended by striking 'and’ at
the end of paragraph (3), by striking the period in paragraph (4) and
inserting '; and’, and by inserting after paragraph (4) the
following new paragraph:
'(5) with respect to the sale of any liquid to a qualified blood
collector organization (as defined in section 7701(a)(49)) for such
organization's exclusive use in the collection, storage, or
transportation of blood.’.
(b) Exemption From Manufacturers Excise
Tax-
(1) IN GENERAL- Section 4221(a) (relating to certain tax-free
sales) is amended by striking 'or’ at the end of paragraph (4),
by adding 'or’ at the end of paragraph (5), and by inserting
after paragraph (5) the following new
paragraph:
'(6) to a qualified blood collector organization (as defined in
section 7701(a)(49)) for such organization's exclusive use in the
collection, storage, or transportation of
blood,’.
(2) NO EXEMPTION WITH RESPECT TO VACCINES AND RECREATIONAL
EQUIPMENT- Section 4221(a) is amended by adding at the end the
following new sentence: 'In the case of taxes imposed by subchapter C
or D, paragraph (6) shall not
apply.’.
(3) CONFORMING AMENDMENTS-
(A) The second sentence of section 4221(a) is amended by striking
'Paragraphs (4) and (5)’ and inserting 'Paragraphs (4), (5), and
(6)’.
(B) Section 6421(c) is amended by striking 'or (5)’ and
inserting '(5), or (6)’.
(c) Exemption From Communication Excise
Tax-
(1) IN GENERAL- Section 4253 (relating to exemptions) is amended by
redesignating subsection (k) as subsection (l) and inserting after
subsection (j) the following new
subsection:
'(k) Exemption for Qualified Blood Collector Organizations- Under
regulations provided by the Secretary, no tax shall be imposed under
section 4251 on any amount paid by a qualified blood collector
organization (as defined in section 7701(a)(49)) for services or
facilities furnished to such
organization.’.
(2) CONFORMING AMENDMENT- Section 4253(l), as redesignated by
paragraph (1), is amended by striking 'or (j)’ and inserting
'(j), or (k)’.
(d) Exemption From Tax on Heavy Vehicles- Section 4483 is amended
by redesignating subsection (h) as subsection (i) and by inserting
after subsection (g) the following new
subsection:
'(h) Exemption for Vehicles Used in Blood
Collection-
'(1) IN GENERAL- No tax shall be imposed by section 4481 on the use
of any qualified blood collector vehicle by a qualified blood
collector organization.
'(2) QUALIFIED BLOOD COLLECTOR VEHICLE- For purposes of this
subsection, the term 'qualified blood collector vehicle’ means a
vehicle at least 80 percent of the use of which during the prior
taxable period was by a qualified blood collector organization in the
collection, storage, or transportation of
blood.
'(3) SP
ECIAL RULE FOR VEHICLES FIRST PLACED IN SERVICE IN A TAXABLE
PERIOD- In the case of a vehicle first placed in service in a taxable
period, a vehicle shall be treated as a qualified blood collector
vehicle for such taxable period if such qualified blood collector
organization certifies to the Secretary that the organization
reasonably expects at least 80 percent of the use of such vehicle by
the organization during such taxable period will be in the collection,
storage, or transportation of blood.
'(4) QUALIFIED BLOOD COLLECTOR ORGANIZATION- The term 'qualified
blood collector organization’ has the meaning given such term by
section 7701(a)(49).’.
(e) Credit or Refund for Certain Taxes on Sales and
Services-
(1) DEEMED OVERPAYMENT-
(A) IN GENERAL- Section 6416(b)(2) is amended by redesignating
subparagraphs (E) and (F) as subparagraphs (F) and (G), respectively,
and by inserting after subparagraph (D) the following new
subparagraph:
'(E) sold to a qualified blood collector organization (as defined
in section 7701(a)(49)) for such organization's exclusive use in the
collection, storage, or transportation of
blood;’.
(B) NO CREDIT OR REFUND FOR VACCINES OR RECREATIONAL EQUIPMENT-
Section 6416(b)(2) is amended by adding at the end the following new
sentence: 'In the case of taxes imposed by subchapter C or D of
chapter 32, subparagraph (E) shall not
apply.’.
(C) CONFORMING AMENDMENTS- Section 6416(b)(2) is
amended--
(i) by striking 'Subparagraphs (C) and (D)’ in the second
sentence and inserting 'Subparagraphs (C), (D), and
(E)’.
(ii) by striking '(B), (C), and (D)’ and inserting '(B), (C),
(D), and (E)’.
(2) SALES OF TIRES- Section 6416(b)(4)(B) is amended by striking
'or’ at the end of clause (i), by striking the period at the end
of clause (ii) and inserting ', or’, and by adding after clause
(ii) the following:
'(iii) sold to a qualified blood collector organization for its
exclusive use in connection with a vehicle the organization certifies
will be primarily used in the collection, storage, or transportation
of blood.’.
(f) Definition of Qualified Blood Collector Organization- Section
7701(a) is amended by inserting at the end the following new
paragraph:
'(49) QUALIFIED BLOOD COLLECTOR ORGANIZATION- The term 'qualified
blood collector organization’ means an organization which
is--
'(A) described in section 501(c)(3) and exempt from tax under
section 501(a),
'(B) primarily engaged in the activity of the collection of human
blood,
'(C) registered with the Secretary for purposes of excise tax
exemptions, and
'(D) registered by the Food and Drug Administration to collect
blood.’.
(g) Effective Date-
(1) IN GENERAL- The amendments made by this section shall take
effect on January 1, 2007.
(2) SUBSECTION (d)- The amendment made by subsection (d) shall
apply to taxable periods beginning on or after July 1,
2007.
Subtitle B--Reforming Exempt
Organizations
PART 1--GENERAL
REFORMS
SEC. 1211. REPORTING ON CERTAIN ACQUISITIONS OF INTERESTS IN
INSURANCE CONTRACTS IN WHICH CERTAIN EXEMPT ORGANIZATIONS HOLD AN
INTEREST.
(a) Reporting Requirements-
(1) IN GENERAL- Subpart B of part III of subchapter A of chapter 61
(relating to information concerning transactions with other persons),
as amended by this Act, is amended by adding at the end the following
new section:
'SEC. 6050V. RETURNS RELATING TO APPLICABLE INSURANCE CONTRACTS
IN WHICH CERTAIN EXEMPT ORGANIZATIONS HOLD
INTERESTS.
'(a) In General- Each applicable exempt organization which makes a
reportable acquisition shall make the return described in subsection
(c).
'(b) Time for Making Return- Any applicable exempt organization
required to make a return under subsection (a) shall file such return
at such time as may be established by the
Secretary.
'(c) Form and Manner of Returns- A return is described in this
subsection if such return--
'(1) is in such form as the Secretary
prescribes,
'(2) contains the name, address, and taxpayer identification number
of the applicable exempt organization and the issuer of the applicable
insurance contract, and
'(3) contains such other information as the Secretary may
prescribe.
'(d) Definitions- For purposes of this
section--
'(1) REPORTABLE ACQUISITION- The term 'reportable
acquisition’ means the acquisition by an applicable exempt
organization of a direct or indirect interest in any applicable
insurance contract in any case in which such acquisition is a part of
a structured transaction involving a pool of such
contracts.
'(2) APPLICABLE INSURANCE
CONTRACT-
'(A) IN GENERAL- The term 'applicable insurance contract’
means any life insurance, annuity, or endowment contract with respect
to which both an applicable exempt organization and a person other
than an applicable exempt organization have directly or indirectly
held an interest in the contract (whether or not at the same
time).
'(B) EXCEPTIONS- Such term shall not include a life insurance,
annuity, or endowment contract if--
'(i) all persons directly or indirectly holding any interest in the
contract (other than applicable exempt organizations) have an
insurable interest in the insured under the contract independent of
any interest of an applicable exempt organization in the
contract,
'(ii) the sole interest in the contract of an applicable exempt
organization or each person other than an applicable exempt
organization is as a named beneficiary,
or
'(iii) the sole interest in the contract of each person other than
an applicable exempt organization
is--
'(I) as a beneficiary of a trust holding an interest in the
contract, but only if the person's designation as such beneficiary was
made without consideration and solely on a purely gratuitous basis,
or
'(II) as a trustee who holds an interest in the contract in a
fiduciary capacity solely for the benefit of applicable exempt
organizations or persons otherwise described in subclause (I) or
clause (i) or (ii).
'(3) APPLICABLE EXEMPT ORGANIZATION- The term 'applicable exempt
organization’ means--
'(A) an organization described in section
170(c),
'(B) an organization described in section 168(h)(2)(A)(iv),
or
'(C) an organization not described in paragraph (1) or (2) which is
described in section 2055(a) or section
2522(a).
'(e) Termination- This section shall not apply to reportable
acquisitions occurring after the date which is 2 years after the date
of the enactment of this
section.’.
(2) CONFORMING AMENDMENT- The table of sections for subpart B of
part III of subchapter A of chapter 61 is amended by adding at the end
the following new item:
'Sec. 6050V. Returns relating to applicable insurance contracts in
which certain exempt organizations hold
interests.’.
(b) Penalties-
(1) IN GENERAL- Subparagraph (B) of section 6724(d)(1), as amended
by this Act, is amended by redesignating clauses (xiv) through (xix)
as clauses (xv) through (xx) and by inserting after clause (xiii) the
following new clause:
'(xiv) section 6050V (relating to returns relating to applicable
insurance contracts in which certain exempt organizations hold
interests),’.
(2) INTENTIONAL DISREGARD- Section 6721(e)(2) is amended by
striking 'or’ at the end of subparagraph (B), by striking
'and’ at the end of subparagraph (C) and inserting 'or’,
and by adding at the end the following new
subparagraph:
'(D) in the case of a return required to be filed under section
6050V, 10 percent of the value of the benefit of any contract with
respect to which information is required to be included on the return,
and’.
(c) Study-
(1) IN GENERAL- The Secretary of the Treasury shall undertake a
study on--
(A) the use by tax exempt organizations of applicable insurance
contracts (as defined under section 6050V(d)(2) of the Internal
Revenue Code of 1986, as added by subsection (a)) for the purpose of
sharing the benefits of the organization's insurable interest in
individuals insured under such contracts with investors,
and
(B) whether such activities are consistent with the tax exempt
status of such organizations.
(2) REPORT- Not later than 30 months after the date of the
enactment of this Act, the Secretary of the Treasury shall report on
the study conducted under paragraph (1) to the Committee on Finance of
the Senate and the Committee on Ways and Means of the House of
Representatives.
(d) Effective Date- The amendments made by this section shall apply
to acquisitions of contracts after the date of enactment of this
Act.
SEC. 1212. INCREASE IN PENALTY EXCISE TAXES RELATING TO PUBLIC
CHARITIES, SOCIAL WELFARE ORGANIZATIONS, AND PRIVATE
FOUNDATIONS.
(a) Taxes on Self-Dealing and Excess Benefit
Transactions-
(1) IN GENERAL- Section 4941(a) (relating to initial taxes) is
amended--
(A) in paragraph (1), by striking '5 percent’ and inserting
'10 percent’, and
(B) in paragraph (2), by striking '2 1/2 percent’ and
inserting '5 percent’.
(2) INCREASED LIMITATION FOR MANAGERS ON SELF-DEALING- Section
4941(c)(2) is amended by striking '$10,000’ each place it
appears in the text and heading thereof and inserting
'$20,000’.
(3) INCREASED LIMITATION FOR MANAGERS ON EXCESS BENEFIT
TRANSACTIONS- Section 4958(d)(2) is amended by striking
'$10,000’ and inserting
'$20,000’.
(b) Taxes on Failure to Distribute Income- Section 4942(a)
(relating to initial tax) is amended by striking '15 percent’
and inserting '30 percent’.
(c) Taxes on Excess Business Holdings- Section 4943(a)(1) (relating
to imposition) is amended by striking '5 percent’ and inserting
'10 percent’.
(d) Taxes on Investments Which Jeopardize Charitable
Purpose-
(1) IN GENERAL- Section 4944(a) (relating to initial taxes) is
amended by striking '5 percent’ both places it appears and
inserting '10 percent’.
(2) INCREASED LIMITATION FOR MANAGERS- Section 4944(d)(2) is
amended--
(A) by striking '$5,000,’ and inserting '$10,000,’,
and
(B) by striking '$10,000.’ and inserting
'$20,000.’.
(e) Taxes on Taxable Expenditures-
(1) IN GENERAL- Section 4945(a) (relating to initial taxes) is
amended--
(A) in paragraph (1), by striking '10 percent’ and inserting
'20 percent’, and
(B) in paragraph (2), by striking '2 1/2 percent’ and
inserting '5 percent’.
(2) INCREASED LIMITATION FOR MANAGERS- Section 4945(c)(2) is
amended--
(A) by striking '$5,000,’ and inserting '$10,000,’,
and
(B) by striking '$10,000.’ and inserting
'$20,000.’.
(f) Effective Date- The amendments made by this section shall apply
to taxable years beginning after the date of the enactment of this
Act.
SEC. 1213. REFORM OF CHARITABLE CONTRIBUTIONS OF CERTAIN
EASEMENTS IN REGISTERED HISTORIC DISTRICTS AND REDUCED DEDUCTION FOR
PORTION OF QUALIFIED CONSERVATION CONTRIBUTION ATTRIBUTABLE TO
REHABILITATION CREDIT.
(a) Special Rules With Respect to Buildings in Registered Historic
Districts-
(1) IN GENERAL- Paragraph (4) of section 170(h) (relating to
definition of conservation purpose) is amended by redesignating
subparagraph (B) as subparagraph (C) and by inserting after
subparagraph (A) the following new
subparagraph:
'(B) SPECIAL RULES WITH RESPECT TO BUILDINGS IN REGISTERED HISTORIC
DISTRICTS- In the case of any contribution of a qualified real
property interest which is a restriction with respect to the exterior
of a building described in subparagraph (C)(ii), such contribution
shall not be considered to be exclusively for conservation purposes
unless--
'(i) such interest--
'(I) includes a restriction which preserves the entire exterior of
the building (including the front, sides, rear, and height of the
building), and
'(II) prohibits any change in the exterior of the building which is
inconsistent with the historical character of such
exterior,
'(ii) the donor and donee enter into a written agreement
certifying, under penalty of perjury, that the
donee--
'(I) is a qualified organization (as defined in paragraph (3)) with
a purpose of environmental protection, land conservation, open space
preservation, or historic preservation,
and
'(II) has the resources to manage and enforce the restriction and a
commitment to do so, and
'(iii) in the case of any contribution made in a taxable year
beginning after the date of the enactment of this subparagraph, the
taxpayer includes with the taxpayer's return for the taxable year of
the contribution--
'(I) a qualified appraisal (within the meaning of subsection
(f)(11)(E)) of the qualified property
interest,
'(II) photographs of the entire exterior of the building,
and
'(III) a description of all restrictions on the development of the
building.’.
(b) Disallowance of Deduction for Structures and Land in Registered
Historic Districts- Subparagraph (C) of section 170(h)(4), as
redesignated by subsection (a), is
amended--
(1) by striking 'any building, structure, or land area
which’,
(2) by inserting 'any building, structure, or land area
which’ before 'is listed’ in clause (i),
and
(3) by inserting 'any building which’ before 'is
located’ in clause (ii).
(c) Filing Fee for Certain Contributions- Subsection (f) of section
170 (relating to disallowance of deduction in certain cases and
special rules) is amended by adding at the end the following new
paragraph:
'(13) CONTRIBUTIONS OF CERTAIN INTERESTS IN BUILDINGS LOCATED IN
REGISTERED HISTORIC DISTRICTS-
'(A) IN GENERAL- No deduction shall be allowed with respect to any
contribution described in subparagraph (B) unless the taxpayer
includes with the return for the taxable year of the contribution a
$500 filing fee.
'(B) CONTRIBUTION DESCRIBED- A contribution is described in this
subparagraph if such contribution is a qualified conservation
contribution (as defined in subsection (h)) which is a restriction
with respect to the exterior of a building described in subsection
(h)(4)(C)(ii) and for which a deduction is claimed in excess of
$10,000.
'(C) DEDICATION OF FEE- Any fee collected under this paragraph
shall be used for the enforcement of the provisions of subsection
(h).’.
(d) Reduced Deduction for Portion of Qualified Conservation
Contribution Attributable to the Rehabilitation Credit- Subsection (f)
of section 170, as amended by subsection (c), is amended by adding at
the end the following new paragraph:
'(14) REDUCTION FOR AMOUNTS ATTRIBUTABLE TO REHABILITATION CREDIT-
In the case of any qualified conservation contribution (as defined in
subsection (h)), the amount of the deduction allowed under this
section shall be reduced by an amount which bears the same ratio to
the fair market value of the contribution
as--
'(A) the sum of the credits allowed to the taxpayer under section
47 for the 5 preceding taxable years with respect to any building
which is a part of such contribution, bears
to
'(B) the fair market value of the building on the date of the
contribution.’.
(e) Effective Dates-
(1) SPECIAL RULES FOR BUILDINGS IN REGISTERED HISTORIC DISTRICTS-
The amendments made by subsection (a) shall apply to contributions
made after July 25, 2006.
(2) DISALLOWANCE OF DEDUCTION FOR STRUCTURES AND LAND; REDUCTION
FOR REHABILITATION CREDIT- The amendments made by subsections (b) and
(d) shall apply to contributions made after the date of the enactment
of this Act.
(3) FILING FEE- The amendment made by subsection (c) shall apply to
contributions made 180 days after the date of the enactment of this
Act.
SEC. 1214. CHARITABLE CONTRIBUTIONS OF TAXIDERMY
PROPERTY.
(a) Denial of Long-Term Capital Gain- Subparagraph (B) of section
170(e)(1) is amended by striking 'or’ at the end of clause (ii),
by inserting 'or’ at the end of clause (iii), and by inserting
after clause (iii) the following new
clause:
'(iv) of any taxidermy property which is contributed by the person
who prepared, stuffed, or mounted the property or by any person who
paid or incurred the cost of such preparation, stuffing, or
mounting,’.
(b) Treatment of Basis- Subsection (f) of section 170, as amended
by this Act, is amended by adding at the end the following new
paragraph:
'(15) SPECIAL RULE FOR TAXIDERMY
PROPERTY-
'(A) BASIS- For purposes of this section and notwithstanding
section 1012, in the case of a charitable contribution of taxidermy
property which is made by the person who prepared, stuffed, or mounted
the property or by any person who paid or incurred the cost of such
preparation, stuffing, or mounting, only the cost of the preparing,
stuffing, or mounting shall be included in the basis of such
property.
'(B) TAXIDERMY PROPERTY- For purposes of this section, the term
'taxidermy property’ means any work of art
which--
'(i) is the reproduction or preservation of an animal, in whole or
in part,
'(ii) is prepared, stuffed, or mounted for purposes of recreating
one or more characteristics of such animal,
and
'(iii) contains a part of the body of the dead
animal.’.
(c) Effective Date- The amendment made by this section shall apply
to contributions made after July 25,
2006.
SEC. 1215. RECAPTURE OF TAX BENEFIT FOR CHARITABLE CONTRIBUTIONS
OF EXEMPT USE PROPERTY NOT USED FOR AN EXEMPT
USE.
(a) Recapture of Deduction on Certain Sales of Exempt Use
Property-
(1) IN GENERAL- Clause (i) of section 170(e)(1)(B) (related to
certain contributions of ordinary income and capital gain property) is
amended to read as follows:
'(i) of tangible personal
property--
'(I) if the use by the donee is unrelated to the purpose or
function constituting the basis for its exemption under section 501
(or, in the case of a governmental unit, to any purpose or function
described in subsection (c)), or
'(II) which is applicable property (as defined in paragraph (7)(C))
which is sold, exchanged, or otherwise disposed of by the donee before
the last day of the taxable year in which the contribution was made
and with respect to which the donee has not made a certification in
accordance with paragraph
(7)(D),’.
(2) DISPOSITIONS AFTER CLOSE OF TAXABLE YEAR- Section 170(e) is
amended by adding at the end the following new
paragraph:
'(7) RECAPTURE OF DEDUCTION ON CERTAIN DISPOSITIONS OF EXEMPT USE
PROPERTY-
'(A) IN GENERAL- In the case of an applicable disposition of
applicable property, there shall be included in the income of the
donor of such property for the taxable year of such donor in which the
applicable disposition occurs an amount equal to the excess (if any)
of--
'(i) the amount of the deduction allowed to the donor under this
section with respect to such property,
over
'(ii) the donor's basis in such property at the time such property
was contributed.
'(B) APPLICABLE DISPOSITION- For purposes of this paragraph, the
term 'applicable disposition’ means any sale, exchange, or other
disposition by the donee of applicable
property--
'(i) after the last day of the taxable year of the donor in which
such property was contributed, and
'(ii) before the last day of the 3-year period beginning on the
date of the contribution of such
property,
unless the donee makes a certification in accordance with
subparagraph (D).
'(C) APPLICABLE PROPERTY- For purposes of this paragraph, the term
'applicable property’ means charitable deduction property (as
defined in section 6050L(a)(2)(A))--
'(i) which is tangible personal property the use of which is
identified by the donee as related to the purpose or function
constituting the basis of the donee's exemption under section 501,
and
'(ii) for which a deduction in excess of the donor's basis is
allowed.
'(D) CERTIFICATION- A certification meets the requirements of this
subparagraph if it is a written statement which is signed under
penalty of perjury by an officer of the donee organization
and--
'(i) which--
'(I) certifies that the use of the property by the donee was
related to the purpose or function constituting the basis for the
donee's exemption under section 501,
and
'(II) describes how the property was used and how such use
furthered such purpose or function,
or
'(ii) which--
'(I) states the intended use of the property by the donee at the
time of the contribution, and
'(II) certifies that such intended use has become impossible or
infeasible to implement.’.
(b) Reporting Requirements- Paragraph (1) of section 6050L(a)
(relating to returns relating to certain dispositions of donated
property) is amended--
(1) by striking '2 years' and inserting '3 years’,
and
(2) by striking 'and’ at the end of subparagraph (D), by
striking the period at the end of subparagraph (E) and inserting a
comma, and by inserting at the end the
following:
'(F) a description of the donee's use of the property,
and
'(G) a statement indicating whether the use of the property was
related to the purpose or function constituting the basis for the
donee's exemption under section 501.
In any case in which the donee indicates that the use of applicable
property (as defined in section 170(e)(7)(C)) was related to the
purpose or function constituting the basis for the exemption of the
donee under section 501 under subparagraph (G), the donee shall
include with the return the certification described in section
170(e)(7)(D) if such certification is made under section
170(e)(7).’.
(c) Penalty-
(1) IN GENERAL- Part I of subchapter B of chapter 68 (relating to
assessable penalties) is amended by inserting after section 6720A the
following new section:
'SEC. 6720B. FRAUDULENT IDENTIFICATION OF EXEMPT USE
PROPERTY.
'In addition to any criminal penalty provided by law, any person
who identifies applicable property (as defined in section
170(e)(7)(C)) as having a use which is related to a purpose or
function constituting the basis for the donee's exemption under
section 501 and who knows that such property is not intended for such
a use shall pay a penalty of
$10,000.’.
(2) CLERICAL AMENDMENT- The table of sections for part I of
subchapter B of chapter 68 is amended by adding after the item
relating to section 6720A the following new
item:
'Sec. 6720B. Fraudulent identification of exempt use
property.’.
(d) Effective Date-
(1) RECAPTURE- The amendments made by subsection (a) shall apply to
contributions after September 1,
2006.
(2) REPORTING- The amendments made by subsection (b) shall apply to
returns filed after September 1,
2006.
(3) PENALTY- The amendments made by subsection (c) shall apply to
identifications made after the date of the enactment of this
Act.
SEC. 1216. LIMITATION OF DEDUCTION FOR CHARITABLE CONTRIBUTIONS
OF CLOTHING AND HOUSEHOLD ITEMS.
(a) In General- Subsection (f) of section 170, as amended by this
Act, is amended by adding at the end the following new
paragraph:
'(16) CONTRIBUTIONS OF CLOTHING AND HOUSEHOLD
ITEMS-
'(A) IN GENERAL- In the case of an individual, partnership, or
corporation, no deduction shall be allowed under subsection (a) for
any contribution of clothing or a household item unless such clothing
or household item is in good used condition or
better.
'(B) ITEMS OF MINIMAL VALUE- Notwithstanding subparagraph (A), the
Secretary may by regulation deny a deduction under subsection (a) for
any contribution of clothing or a household item which has minimal
monetary value.
'(C) EXCEPTION FOR CERTAIN PROPERTY- Subparagraphs (A) and (B)
shall not apply to any contribution of a single item of clothing or a
household item for which a deduction of more than $500 is claimed if
the taxpayer includes with the taxpayer's return a qualified appraisal
with respect to the property.
'(D) HOUSEHOLD ITEMS- For purposes of this
paragraph--
'(i) IN GENERAL- The term 'household items' includes furniture,
furnishings, electronics, appliances, linens, and other similar
items.
'(ii) EXCLUDED ITEMS- Such term does not
include--
'(I) food,
'(II) paintings, antiques, and other objects of
art,
'(III) jewelry and gems, and
'(IV) collections.
'(E) SPECIAL RULE FOR PASS-THRU ENTITIES- In the case of a
partnership or S corporation, this paragraph shall be applied at the
entity level, except that the deduction shall be denied at the partner
or shareholder level.’.
(b) Effective Date- The amendment made by this section shall apply
to contributions made after the date of enactment of this
Act.
SEC. 1217. MODIFICATION OF RECORDKEEPING REQUIREMENTS FOR
CERTAIN CHARITABLE CONTRIBUTIONS.
(a) Recordkeeping Requirement- Subsection (f) of section 170, as
amended by this Act, is amended by adding at the end the following new
paragraph:
'(17) RECORDKEEPING- No deduction shall be allowed under subsection
(a) for any contribution of a cash, check, or other monetary gift
unless the donor maintains as a record of such contribution a bank
record or a written communication from the donee showing the name of
the donee organization, the date of the contribution, and the amount
of the contribution.’.
(b) Effective Date- The amendment made by this section shall apply
to contributions made in taxable years beginning after the date of the
enactment of this Act.
SEC. 1218. CONTRIBUTIONS OF FRACTIONAL INTERESTS IN TANGIBLE
PERSONAL PROPERTY.
(a) Income Tax- Section 170 (relating to charitable, etc.,
contributions and gifts) is amended by redesignating subsection (o) as
subsection (p) and by inserting after subsection (n) the following new
subsection:
'(o) Special Rules for Fractional
Gifts-
'(1) DENIAL OF DEDUCTION IN CERTAIN
CASES-
'(A) IN GENERAL- No deduction shall be allowed for a contribution
of an undivided portion of a taxpayer's entire interest in tangible
personal property unless all interest in the property is held
immediately before such contribution
by--
'(i) the taxpayer, or
'(ii) the taxpayer and the donee.
'(B) EXCEPTIONS- The Secretary may, by regulation, provide for
exceptions to subparagraph (A) in cases where all persons who hold an
interest in the property make proportional contributions of an
undivided portion of the entire interest held by such
persons.
'(2) VALUATION OF SUBSEQUENT GIFTS- In the case of any additional
contribution, the fair market value of such contribution shall be
determined by using the lesser of--
'(A) the fair market value of the property at the time of the
initial fractional contribution, or
'(B) the fair market value of the property at the time of the
additional contribution.
'(3) RECAPTURE OF DEDUCTION IN CERTAIN CASES; ADDITION TO
TAX-
'(A) RECAPTURE- The Secretary shall provide for the recapture of
the amount of any deduction allowed under this section (plus interest)
with respect to any contribution of an undivided portion of a
taxpayer's entire interest in tangible personal
property--
'(i) in any case in which the donor does not contribute all of the
remaining interest in such property to the donee (or, if such donee is
no longer in existence, to any person described in section 170(c))
before the earlier of--
'(I) the date that is 10 years after the date of the initial
fractional contribution, or
'(II) the date of the death of the donor,
and
'(ii) in any case in which the donee has not, during the period
beginning on the date of the initial fractional contribution and
ending on the date described in clause
(i)--
'(I) had substantial physical possession of the property,
and
'(II) used the property in a use which is related to a purpose or
function constituting the basis for the organizations' exemption under
section 501.
'(B) ADDITION TO TAX- The tax imposed under this chapter for any
taxable year for which there is a recapture under subparagraph (A)
shall be increased by 10 percent of the amount so
recaptured.
'(4) DEFINITIONS- For purposes of this
subsection--
'(A) ADDITIONAL CONTRIBUTION- The term 'additional
contribution’ means any charitable contribution by the taxpayer
of any interest in property with respect to which the taxpayer has
previously made an initial fractional
contribution.
'(B) INITIAL FRACTIONAL CONTRIBUTION- The term 'initial fractional
contribution’ means, with respect to any taxpayer, the first
charitable contribution of an undivided portion of the taxpayer's
entire interest in any tangible personal
property.’.
(b) Estate Tax- Section 2055 (relating to transfers for public,
charitable, and religious uses) is amended by redesignating subsection
(g) as subsection (h) and by inserting after subsection (f) the
following new subsection:
'(g) Valuation of Subsequent
Gifts-
'(1) IN GENERAL- In the case of any additional contribution, the
fair market value of such contribution shall be determined by using
the lesser of--
'(A) the fair market value of the property at the time of the
initial fractional contribution, or
'(B) the fair market value of the property at the time of the
additional contribution.
'(2) DEFINITIONS- For purposes of this
paragraph--
'(A) ADDITIONAL CONTRIBUTION- The term 'additional
contribution’ means a bequest, legacy, devise, or transfer
described in subsection (a) of any interest in a property with respect
to which the decedent had previously made an initial fractional
contribution.
'(B) INITIAL FRACTIONAL CONTRIBUTION- The term 'initial fractional
contribution’ means, with respect to any decedent, any
charitable contribution of an undivided portion of the decedent's
entire interest in any tangible personal property for which a
deduction was allowed under section
170.’.
(c) Gift Tax- Section 2522 (relating to charitable and similar
gifts) is amended by redesignating subsection (e) as subsection (f)
and by inserting after subsection (d) the following new
subsection:
'(e) Special Rules for Fractional
Gifts-
'(1) DENIAL OF DEDUCTION IN CERTAIN
CASES-
'(A) IN GENERAL- No deduction shall be allowed for a contribution
of an undivided portion of a taxpayer's entire interest in tangible
personal property unless all interest in the property is held
immediately before such contribution
by--
'(i) the taxpayer, or
'(ii) the taxpayer and the donee.
'(B) EXCEPTIONS- The Secretary may, by regulation, provide for
exceptions to subparagraph (A) in cases where all persons who hold an
interest in the property make proportional contributions of an
undivided portion of the entire interest held by such
persons.
'(2) VALUATION OF SUBSEQUENT GIFTS- In the case of any additional
contribution, the fair market value of such contribution shall be
determined by using the lesser of--
'(A) the fair market value of the property at the time of the
initial fractional contribution, or
'(B) the fair market value of the property at the time of the
additional contribution.
'(3) RECAPTURE OF DEDUCTION IN CERTAIN CASES; ADDITION TO
TAX-
'(A) IN GENERAL- The Secretary shall provide for the recapture of
an amount equal to any deduction allowed under this section (plus
interest) with respect to any contribution of an undivided portion of
a taxpayer's entire interest in tangible personal
property--
'(i) in any case in which the donor does not contribute all of the
remaining interest in such property to the donee (or, if such donee is
no longer in existence, to any person described in section 170(c))
before the earlier of--
'(I) the date that is 10 years after the date of the initial
fractional contribution, or
'(II) the date of the death of the donor,
and
'(ii) in any case in which the donee has not, during the period
beginning on the date of the initial fractional contribution and
ending on the date described in clause
(i)--
'(I) had substantial physical possession of the property,
and
'(II) used the property in a use which is related to a purpose or
function constituting the basis for the organizations' exemption under
section 501.
'(B) ADDITION TO TAX- The tax imposed under this chapter for any
taxable year for which there is a recapture under subparagraph (A)
shall be increased by 10 percent of the amount so
recaptured.
'(4) DEFINITIONS- For purposes of this
subsection--
'(A) ADDITIONAL CONTRIBUTION- The term 'additional
contribution’ means any gift for which a deduction is allowed
under subsection (a) or (b) of any interest in a property with respect
to which the donor has previously made an initial fractional
contribution.
'(B) INITIAL FRACTIONAL CONTRIBUTION- The term 'initial fractional
contribution’ means, with respect to any donor, the first gift
of an undivided portion of the donor's entire interest in any tangible
personal property for which a deduction is allowed under subsection
(a) or (b).’.
(d) Effective Date- The amendments made by this section shall apply
to contributions, bequests, and gifts made after the date of the
enactment of this Act.
SEC. 1219. PROVISIONS RELATING TO SUBSTANTIAL AND GROSS
OVERSTATEMENTS OF VALUATIONS.
(a) Modification of Thresholds for Substantial and Gross Valuation
Misstatements-
(1) SUBSTANTIAL VALUATION
MISSTATEMENT-
(A) INCOME TAXES- Subparagraph (A) of section 6662(e)(1) (relating
to substantial valuation misstatement under chapter 1) is amended by
striking '200 percent’ and inserting '150
percent’.
(B) ESTATE AND GIFT TAXES- Paragraph (1) of section 6662(g) is
amended by striking '50 percent’ and inserting '65
percent’.
(2) GROSS VALUATION MISSTATEMENT-
(A) INCOME TAXES- Clauses (i) and (ii) of section 6662(h)(2)(A)
(relating to increase in penalty in case of gross valuation
misstatements) are amended to read as
follows:
'(i) in paragraph (1)(A), '200 percent’ for '150
percent’,
'(ii) in paragraph (1)(B)(i)--
'(I) '400 percent’ for '200 percent’,
and
'(II) '25 percent’ for '50 percent’,
and’.
(B) ESTATE AND GIFT TAXES- Subparagraph (C) of section 6662(h)(2)
is amended by striking '25 percent’ for '50 percent’ and
inserting '40 percent’ for '65
percent’.
(3) ELIMINATION OF REASONABLE CAUSE EXCEPTION FOR GROSS
MISSTATEMENTS- Section 6664(c)(2) (relating to reasonable cause
exception for underpayments) is amended by striking 'paragraph (1)
shall not apply unless' and inserting 'paragraph (1) shall not apply.
The preceding sentence shall not apply to a substantial valuation
overstatement under chapter 1
if’.
(b) Penalty on Appraisers Whose Appraisals Result in Substantial or
Gross Valuation Misstatements-
(1) IN GENERAL- Part I of subchapter B of chapter 68 (relating to
assessable penalties) is amended by inserting after section 6695 the
following new section:
'SEC. 6695A. SUBSTANTIAL AND GROSS VALUATION MISSTATEMENTS
ATTRIBUTABLE TO INCORRECT
APPRAISALS.
'(a) Imposition of Penalty- If--
'(1) a person prepares an appraisal of the value of property and
such person knows, or reasonably should have known, that the appraisal
would be used in connection with a return or a claim for refund,
and
'(2) the claimed value of the property on a return or claim for
refund which is based on such appraisal results in a substantial
valuation misstatement under chapter 1 (within the meaning of section
6662(e)), or a gross valuation misstatement (within the meaning of
section 6662(h)), with respect to such property, then such person
shall pay a penalty in the amount determined under subsection
(b).
'(b) Amount of Penalty- The amount of the penalty imposed under
subsection (a) on any person with respect to an appraisal shall be
equal to the lesser of--
'(1) the greater of--
'(A) 10 percent of the amount of the underpayment (as defined in
section 6664(a)) attributable to the misstatement described in
subsection (a)(2), or
'(B) $1,000, or
'(2) 125 percent of the gross income received by the person
described in subsection (a)(1) from the preparation of the
appraisal.
'(c) Exception- No penalty shall be imposed under subsection (a) if
the person establishes to the satisfaction of the Secretary that the
value established in the appraisal was more likely than not the proper
value.’.
(2) RULES APPLICABLE TO PENALTY- Section 6696 (relating to rules
applicable with respect to sections 6694 and 6695) is
amended--
(A) by striking '6694 and 6695’ each place it appears in the
text and heading thereof and inserting '6694, 6695, and 6695A’,
and
(B) by striking '6694 or 6695’ each place it appears in the
text and inserting '6694, 6695, or
6695A’.
(3) CONFORMING AMENDMENT- The table of sections for part I of
subchapter B of chapter 68 is amended by striking the item relating to
section 6696 and inserting the following new
items:
'Sec. 6695A. Substantial and gross valuation misstatements
attributable to incorrect appraisals.
'Sec. 6696. Rules applicable with respect to sections 6694, 6695,
and 6695A.’.
(c) Qualified Appraisers and
Appraisals-
(1) IN GENERAL- Subparagraph (E) of section 170(f)(11) is amended
to read as follows:
'(E) QUALIFIED APPRAISAL AND APPRAISER- For purposes of this
paragraph--
'(i) QUALIFIED APPRAISAL- The term 'qualified appraisal’
means, with respect to any property, an appraisal of such property
which--
'(I) is treated for purposes of this paragraph as a qualified
appraisal under regulations or other guidance prescribed by the
Secretary, and
'(II) is conducted by a qualified appraiser in accordance with
generally accepted appraisal standards and any regulations or other
guidance prescribed under subclause
(I).
'(ii) QUALIFIED APPRAISER- Except as provided in clause (iii), the
term 'qualified appraiser’ means an individual
who--
'(I) has earned an appraisal designation from a recognized
professional appraiser organization or has otherwise met minimum
education and experience requirements set forth in regulations
prescribed by the Secretary,
'(II) regularly performs appraisals for which the individual
receives compensation, and
'(III) meets such other requirements as may be prescribed by the
Secretary in regulations or other
guidance.
'(iii) SPECIFIC APPRAISALS- An individual shall not be treated as a
qualified appraiser with respect to any specific appraisal
unless--
'(I) the individual demonstrates verifiable education and
experience in valuing the type of property subject to the appraisal,
and
'(II) the individual has not been prohibited from practicing before
the Internal Revenue Service by the Secretary under section 330(c) of
title 31, United States Code, at any time during the 3-year period
ending on the date of the
appraisal.’.
(2) REASONABLE CAUSE EXCEPTION- Subparagraphs (B) and (C) of
section 6664(c)(3) are amended to read as
follows:
'(B) QUALIFIED APPRAISAL- The term 'qualified appraisal’ has
the meaning given such term by section
170(f)(11)(E)(i).
'(C) QUALIFIED APPRAISER- The term 'qualified appraiser’ has
the meaning given such term by section
170(f)(11)(E)(ii).’.
(d) Disciplinary Actions Against Appraisers- Section 330(c) of
title 31, United States Code, is amended by striking 'with respect to
whom a penalty has been assessed under section 6701(a) of the Internal
Revenue Code of 1986’.
(e) Effective Dates-
(1) MISSTATEMENT PENALTIES- Except as provided in paragraph (3),
the amendments made by subsection (a) shall apply to returns filed
after the date of the enactment of this
Act.
(2) APPRAISER PROVISIONS- Except as provided in paragraph (3), the
amendments made by subsections (b), (c), and (d) shall apply to
appraisals prepared with respect to returns or submissions filed after
the date of the enactment of this
Act.
(3) SPECIAL RULE FOR CERTAIN EASEMENTS- In the case of a
contribution of a qualified real property interest which is a
restriction with respect to the exterior of a building described in
section 170(h)(4)(C)(ii) of the Internal Revenue Code of 1986, and an
appraisal with respect to the contribution, the amendments made by
subsections (a) and (b) shall apply to returns filed after July 25,
2006.
SEC. 1220. ADDITIONAL STANDARDS FOR CREDIT COUNSELING
ORGANIZATIONS.
(a) In General- Section 501 (relating to exemption from tax on
corporations, certain trusts, etc.) is amended by redesignating
subsection (q) as subsection (r) and by inserting after subsection (p)
the following new subsection:
'(q) Special Rules for Credit Counseling
Organizations-
'(1) IN GENERAL- An organization with respect to which the
provision of credit counseling services is a substantial purpose shall
not be exempt from tax under subsection (a) unless such organization
is described in paragraph (3) or (4) of subsection (c) and such
organization is organized and operated in accordance with the
following requirements:
'(A) The organization--
'(i) provides credit counseling services tailored to the specific
needs and circumstances of consumers,
'(ii) makes no loans to debtors (other than loans with no fees or
interest) and does not negotiate the making of loans on behalf of
debtors,
'(iii) provides services for the purpose of improving a consumer's
credit record, credit history, or credit rating only to the extent
that such services are incidental to providing credit counseling
services, and
'(iv) does not charge any separately stated fee for services for
the purpose of improving any consumer's credit record, credit history,
or credit rating.
'(B) The organization does not refuse to provide credit counseling
services to a consumer due to the inability of the consumer to pay,
the ineligibility of the consumer for debt management plan enrollment,
or the unwillingness of the consumer to enroll in a debt management
plan.
'(C) The organization establishes and implements a fee policy
which--
'(i) requires that any fees charged to a consumer for services are
reasonable,
'(ii) allows for the waiver of fees if the consumer is unable to
pay, and
'(iii) except to the extent allowed by State law, prohibits
charging any fee based in whole or in part on a percentage of the
consumer's debt, the consumer's payments to be made pursuant to a debt
management plan, or the projected or actual savings to the consumer
resulting from enrolling in a debt management
plan.
'(D) At all times the organization has a board of directors or
other governing body--
'(i) which is controlled by persons who represent the broad
interests of the public, such as public officials acting in their
capacities as such, persons having special knowledge or expertise in
credit or financial education, and community
leaders,
'(ii) not more than 20 percent of the voting power of which is
vested in persons who are employed by the organization or who will
benefit financially, directly or indirectly, from the organization's
activities (other than through the receipt of reasonable directors'
fees or the repayment of consumer debt to creditors other than the
credit counseling organization or its affiliates),
and
'(iii) not more than 49 percent of the voting power of which is
vested in persons who are employed by the organization or who will
benefit financially, directly or indirectly, from the organization's
activities (other than through the receipt of reasonable directors'
fees).
'(E) The organization does not own more than 35 percent
of--
'(i) the total combined voting power of any corporation (other than
a corporation which is an organization described in subsection (c)(3)
and exempt from tax under subsection (a)) which is in the trade or
business of lending money, repairing credit, or providing debt
management plan services, payment processing, or similar
services,
'(ii) the profits interest of any partnership (other than a
partnership which is an organization described in subsection (c)(3)
and exempt from tax under subsection (a)) which is in the trade or
business of lending money, repairing credit, or providing debt
management plan services, payment processing, or similar services,
and
'(iii) the beneficial interest of any trust or estate (other than a
trust which is an organization described in subsection (c)(3) and
exempt from tax under subsection (a)) which is in the trade or
business of lending money, repairing credit, or providing debt
management plan services, payment processing, or similar
services.
'(F) The organization receives no amount for providing referrals to
others for debt management plan services, and pays no amount to others
for obtaining referrals of consumers.
'(2) ADDITIONAL REQUIREMENTS FOR ORGANIZATIONS DESCRIBED IN
SUBSECTION (c)(3)-
'(A) IN GENERAL- In addition to the requirements under paragraph
(1), an organization with respect to which the provision of credit
counseling services is a substantial purpose and which is described in
paragraph (3) of subsection (c) shall not be exempt from tax under
subsection (a) unless such organization is organized and operated in
accordance with the following
requirements:
'(i) The organization does not solicit contributions from consumers
during the initial counseling process or while the consumer is
receiving services from the
organization.
'(ii) The aggregate revenues of the organization which are from
payments of creditors of consumers of the organization and which are
attributable to debt management plan services do not exceed the
applicable percentage of the total revenues of the
organization.
'(B) APPLICABLE PERCENTAGE-
'(i) IN GENERAL- For purposes of subparagraph (A)(ii), the
applicable percentage is 50 percent.
'(ii) TRANSITION RULE- Notwithstanding clause (i), in the case of
an organization with respect to which the provision of credit
counseling services is a substantial purpose and which is described in
paragraph (3) of subsection (c) and exempt from tax under subsection
(a) on the date of the enactment of this subsection, the applicable
percentage is--
'(I) 80 percent for the first taxable year of such organization
beginning after the date which is 1 year after the date of the
enactment of this subsection, and
'(II) 70 percent for the second such taxable year beginning after
such date, and
'(III) 60 percent for the third such taxable year beginning after
such date.
'(3) ADDITIONAL REQUIREMENT FOR ORGANIZATIONS DESCRIBED IN
SUBSECTION (c)(4)- In addition to the requirements under paragraph
(1), an organization with respect to which the provision of credit
counseling services is a substantial purpose and which is described in
paragraph (4) of subsection (c) shall not be exempt from tax under
subsection (a) unless such organization notifies the Secretary, in
such manner as the Secretary may by regulations prescribe, that it is
applying for recognition as a credit counseling
organization.
'(4) CREDIT COUNSELING SERVICES; DEBT MANAGEMENT PLAN SERVICES- For
purposes of this subsection--
'(A) CREDIT COUNSELING SERVICES- The term 'credit counseling
services' means--
'(i) the providing of educational information to the general public
on budgeting, personal finance, financial literacy, saving and
spending practices, and the sound use of consumer
credit,
'(ii) the assisting of individuals and families with financial
problems by providing them with counseling,
or
'(iii) a combination of the activities described in clauses (i) and
(ii).
'(B) DEBT MANAGEMENT PLAN SERVICES- The term 'debt management plan
services' means services related to the repayment, consolidation, or
restructuring of a consumer's debt, and includes the negotiation with
creditors of lower interest rates, the waiver or reduction of fees,
and the marketing and processing of debt management
plans.’.
(b) Debt Management Plan Services Treated as an Unrelated Business-
Section 513 (relating to unrelated trade or business) is amended by
adding at the end the following:
'(j) Debt Management Plan Services- The term 'unrelated trade or
business' includes the provision of debt management plan services (as
defined in section 501(q)(4)(B)) by any organization other than an
organization which meets the requirements of section
501(q).’.
(c) Effective Date-
(1) IN GENERAL- Except as provided in paragraph (2), the amendments
made by this section shall apply to taxable years beginning after the
date of the enactment of this Act.
(2) TRANSITION RULE FOR EXISTING ORGANIZATIONS- In the case of any
organization described in paragraph (3) or (4) of section 501(c) of
the Internal Revenue Code of 1986 and with respect to which the
provision of credit counseling services is a substantial purpose on
the date of the enactment of this Act, the amendments made by this
section shall apply to taxable years beginning after the date which is
1 year after the date of the enactment of this
Act.
SEC. 1221. EXPANSION OF THE BASE OF TAX ON PRIVATE FOUNDATION
NET INVESTMENT INCOME.
(a) Gross Investment Income-
(1) IN GENERAL- Paragraph (2) of section 4940(c) (relating to gross
investment income) is amended by adding at the end the following new
sentence: 'Such term shall also include income from sources similar to
those in the preceding
sentence.’.
(2) CONFORMING AMENDMENT- Subsection (e) of section 509 (relating
to gross investment income) is amended by adding at the end the
following new sentence: 'Such term shall also include income from
sources similar to those in the preceding
sentence.’.
(b) Capital Gain Net Income- Paragraph (4) of section 4940(c)
(relating to capital gains and losses) is
amended--
(1) in subparagraph (A), by striking 'used for the production of
interest, dividends, rents, and royalties' and inserting 'used for the
production of gross investment income (as defined in paragraph
(2))’,
(2) in subparagraph (C), by inserting 'or carrybacks' after
'carryovers’, and
(3) by adding at the end the following new
subparagraph:
'(D) Except to the extent provided by regulation, under rules
similar to the rules of section 1031 (including the exception under
subsection (a)(2) thereof), no gain or loss shall be taken into
account with respect to any portion of property used for a period of
not less than 1 year for a purpose or function constituting the basis
of the private foundation's exemption if the entire property is
exchanged immediately following such period solely for property of
like kind which is to be used primarily for a purpose or function
constituting the basis for such foundation's
exemption.’.
(c) Effective Date- The amendments made by this section shall apply
to taxable years beginning after the date of the enactment of this
Act.
SEC. 1222. DEFINITION OF CONVENTION OR ASSOCIATION OF
CHURCHES.
Section 7701 (relating to definitions) is amended by redesignating
subsection (o) as subsection (p) and by inserting after subsection (n)
the following new subsection:
'(o) Convention or Association of Churches- For purposes of this
title, any organization which is otherwise a convention or association
of churches shall not fail to so qualify merely because the membership
of such organization includes individuals as well as churches or
because individuals have voting rights in such
organization.’.
SEC. 1223. NOTIFICATION REQUIREMENT FOR ENTITIES NOT CURRENTLY
REQUIRED TO FILE.
(a) In General- Section 6033 (relating to returns by exempt
organizations), as amended by this Act, is amended by redesi
gnating
subsection (i) as subsection (j) and by inserting after subsection (h)
the following new subsection:
'(i) Additional Notification Requirements- Any organization the
gross receipts of which in any taxable year result in such
organization being referred to in subsection (a)(3)(A)(ii) or
(a)(3)(B)--
'(1) shall furnish annually, in electronic form, and at such time
and in such manner as the Secretar
y may by regulations prescribe,
information setting forth--
'(A) the legal name of the
organization,
'(B) any name under which such organization operates or does
business,
'(C) the organization's mailing address and Internet web site
address (if any),
'(D) the organization's taxpayer identification
number,
'(E) the name and address of a principal officer,
and
'(F) evidence of the continuing basis for the organization's
exemption from the filing requirements under subsection (a)(1),
and
'(2) upon the termination of the existence of the organization,
shall furnish notice of such
termination.’.
(b) Loss of Exempt Status for Failure To File Return or Notice-
Section 6033 (relating to returns by exempt organizations), as amended
by subsection (a), is amended by redesignating subsection (j) as
subsection (k) and by inserting after subsection (i) the following new
subsection:
'(j) Loss of Exempt Status for Failure To File Return or
Notice-
'(1) IN GENERAL- If an organization described in subsection (a)(1)
or (i) fails to file an annual return or notice required under either
subsection for 3 consecutive years, such organization's status as an
organization exempt from tax under section 501(a) shall be considered
revoked on and after the date set by the Secretary for the filing of
the third annual return or notice. The Secretary shall publish and
maintain a list of any organization the status of which is so
revoked.
'(2) APPLICATION NECESSARY FOR REINSTATEMENT- Any organization the
tax-exempt status of which is revoked under paragraph (1) must apply
in order to obtain reinstatement of such status regardless of whether
such organization was originally required to make such an
application.
'(3) RETROACTIVE REINSTATEMENT IF REASONABLE CAUSE SHOWN FOR
FAILURE- If, upon application for reinstatement of status as an
organization exempt from tax under section 501(a), an organization
described in paragraph (1) can show to the satisfaction of the
Secretary evidence of reasonable cause for the failure described in
such paragraph, the organization's exempt status may, in the
discretion of the Secretary, be reinstated effective from the date of
the revocation under such
paragraph.’.
(c) No Declaratory Judgment Relief- Section 7428(b) (relating to
limitations) is amended by adding at the end the following new
paragraph:
'(4) NONAPPLICATION FOR CERTAIN REVOCATIONS- No action may be
brought under this section with respect to any revocation of status
described in section
6033(j)(1).’.
(d) No Monetary Penalty for Failure To Notify- Section 6652(c)(1)
(relating to annual returns under section 6033 or 6012(a)(6)) is
amended by adding at the end the following new
subparagraph:
'(E) NO PENALTY FOR CERTAIN ANNUAL NOTICES- This paragraph shall
not apply with respect to any notice required under section
6033(i).’.
(e) Secretarial Outreach
Requirements-
(1) NOTICE REQUIREMENT- The Secretary of the Treasury shall notify
in a timely manner every organization described in section 6033(i) of
the Internal Revenue Code of 1986 (as added by this section) of the
requirement under such section 6033(i) and of the penalty established
under section 6033(j) of such Code--
(A) by mail, in the case of any organization the identity and
address of which is included in the list of exempt organizations
maintained by the Secretary, and
(B) by Internet or other means of outreach, in the case of any
other organization.
(2) LOSS OF STATUS PENALTY FOR FAILURE TO FILE RETURN- The
Secretary of the Treasury shall publicize, in a timely manner in
appropriate forms and instructions and through other appropriate
means, the penalty established under section 6033(j) of such Code for
the failure to file a return under subsection (a)(1) or (i) of section
6033 of such Code.
(f) Effective Date- The amendments made by this section shall apply
to notices and returns with respect to annual periods beginning after
2006.
SEC. 1224. DISCLOSURE TO STATE OFFICIALS RELATING TO EXEMPT
ORGANIZATIONS.
(a) In General- Subsection (c) of section 6104 is amended by
striking paragraph (2) and inserting the following new
paragraphs:
'(2) DISCLOSURE OF PROPOSED ACTIONS RELATED TO CHARITABLE
ORGANIZATIONS-
'(A) SPECIFIC NOTIFICATIONS- In the case of an organization to
which paragraph (1) applies, the Secretary may disclose to the
appropriate State officer--
'(i) a notice of proposed refusal to recognize such organization as
an organization described in section 501(c)(3) or a notice of proposed
revocation of such organization's recognition as an organization
exempt from taxation,
'(ii) the issuance of a letter of proposed deficiency of tax
imposed under section 507 or chapter 41 or 42,
and
'(iii) the names, addresses, and taxpayer identification numbers of
organizations which have applied for recognition as organizations
described in section 501(c)(3).
'(B) ADDITIONAL DISCLOSURES- Returns and return information of
organizations with respect to which information is disclosed under
subparagraph (A) may be made available for inspection by or disclosed
to an appropriate State officer.
'(C) PROCEDURES FOR DISCLOSURE- Information may be inspected or
disclosed under subparagraph (A) or (B)
only--
'(i) upon written request by an appropriate State officer,
and
'(ii) for the purpose of, and only to the extent necessary in, the
administration of State laws regulating such
organizations.
Such information may only be inspected by or disclosed to a person
other than the appropriate State officer if such person is an officer
or employee of the State and is designated by the appropriate State
officer to receive the returns or return information under this
paragraph on behalf of the appropriate State
officer.
'(D) DISCLOSURES OTHER THAN BY REQUEST- The Secretary may make
available for inspection or disclose returns and return information of
an organization to which paragraph (1) applies to an appropriate State
officer of any State if the Secretary determines that such returns or
return information may constitute evidence of noncompliance under the
laws within the jurisdiction of the appropriate State
officer.
'(3) DISCLOSURE WITH RESPECT TO CERTAIN OTHER EXEMPT ORGANIZATIONS-
Upon written request by an appropriate State officer, the Secretary
may make available for inspection or disclosure returns and return
information of any organization described in section 501(c) (other
than organizations described in paragraph (1) or (3) thereof) for the
purpose of, and only to the extent necessary in, the administration of
State laws regulating the solicitation or administration of the
charitable funds or charitable assets of such organizations. Such
information may only be inspected by or disclosed to a person other
than the appropriate State officer if such person is an officer or
employee of the State and is designated by the appropriate State
officer to receive the returns or return information under this
paragraph on behalf of the appropriate State
officer.
'(4) USE IN CIVIL JUDICIAL AND ADMINISTRATIVE PROCEEDINGS- Returns
and return information disclosed pursuant to this subsection may be
disclosed in civil administrative and civil judicial proceedings
pertaining to the enforcement of State laws regulating such
organizations in a manner prescribed by the Secretary similar to that
for tax administration proceedings under section
6103(h)(4).
'(5) NO DISCLOSURE IF IMPAIRMENT- Returns and return information
shall not be disclosed under this subsection, or in any proceeding
described in paragraph (4), to the extent that the Secretary
determines that such disclosure would seriously impair Federal tax
administration.
'(6) DEFINITIONS- For purposes of this
subsection--
'(A) RETURN AND RETURN INFORMATION- The terms 'return’ and
'return information’ have the respective meanings given to such
terms by section 6103(b).
'(B) APPROPRIATE STATE OFFICER- The term 'appropriate State
officer’ means--
'(i) the State attorney general,
'(ii) the State tax officer,
'(iii) in the case of an organization to which paragraph (1)
applies, any other State official charged with overseeing
organizations of the type described in section 501(c)(3),
and
'(iv) in the case of an organization to which paragraph (3)
applies, the head of an agency designated by the State attorney
general as having primary responsibility for overseeing the
solicitation of funds for charitable
purposes.’.
(b) Conforming Amendments-
(1) Paragraph (2) of section 6103(a) is amended by inserting 'or
section 6104(c)’ after 'this
section’.
(2) Subparagraph (A) of section 6103(p)(3) is amended by inserting
'and section 6104(c)’ after 'section’ in the first
sentence.
(3) Paragraph (4) of section 6103(p) is
amended--
(A) in the matter preceding subparagraph (A), by inserting ', any
appropriate State officer (as defined in section 6104(c)),’
before 'or any other person’,
(B) in subparagraph (F)(i), by inserting 'any appropriate State
officer (as defined in section 6104(c)),’ before 'or any other
person’, and
(C) in the matter following subparagraph (F), by inserting ', an
appropriate State officer (as defined in section 6104(c)),’
after 'including an agency’ each place it
appears.
(4) The heading for paragraph (1) of section 6104(c) is amended by
inserting 'FOR CHARITABLE ORGANIZATIONS’ after
'RULE’.
(5) Paragraph (2) of section 7213(a) is amended by inserting 'or
under section 6104(c)’ after
'6103’.
(6) Paragraph (2) of section 7213A(a) is amended by inserting 'or
under section 6104(c)’ after
'7213(a)(2)’.
(7) Paragraph (2) of section 7431(a) is amended by inserting 'or in
violation of section 6104(c)’ after
'6103’.
(c) Effective Date- The amendments made by this section shall take
effect on the date of the enactment of this Act but shall not apply to
requests made before such date.
SEC. 1225. PUBLIC DISCLOSURE OF INFORMATION RELATING TO
UNRELATED BUSINESS INCOME TAX
RETURNS.
(a) In General- Subparagraph (A) of section 6104(d)(1) is amended
by redesignating clauses (ii) and (iii) as clauses (iii) and (iv),
respectively, and by inserting after clause (i) the following new
clause:
'(ii) any annual return filed under section 6011 which relates to
any tax imposed by section 511 (relating to imposition of tax on
unrelated business income of charitable, etc., organizations) by such
organization, but only if such organization is described in section
501(c)(3),’.
(b) Effective Date- The amendments made by this section shall apply
to returns filed after the date of the enactment of this
Act.
SEC. 1226. STUDY ON DONOR ADVISED FUNDS AND SUPPORTING
ORGANIZATIONS.
(a) Study- The Secretary of the Treasury shall undertake a study on
the organization and operation of donor advised funds (as defined in
section 4966(d)(2) of the Internal Revenue Code of 1986, as added by
this Act) and of organizations described in section 509(a)(3) of such
Code. The study shall specifically
consider--
(1) whether the deductions allowed for the income, gift, or estate
taxes for charitable contributions to sponsoring organizations (as
defined in section 4966(d)(1) of such Code, as added by this Act) of
donor advised funds or to organizations described in section 509(a)(3)
of such Code are appropriate in consideration
of--
(A) the use of contributed assets (including the type, extent, and
timing of such use), or
(B) the use of the assets of such organizations for the benefit of
the person making the charitable contribution (or a person related to
such person),
(2) whether donor advised funds should be required to distribute
for charitable purposes a specified amount (whether based on the
income or assets of the fund) in order to ensure that the sponsoring
organization with respect to such donor advised fund is operating
consistent with the purposes or functions constituting the basis for
its exemption under section 501, or its status as an organization
described in section 509(a), of such
Code,
(3) whether the retention by donors to organizations described in
paragraph (1) of rights or privileges with respect to amounts
transferred to such organizations (including advisory rights or
privileges with respect to the making of grants or the investment of
assets) is consistent with the treatment of such transfers as
completed gifts that qualify for a deduction for income, gift, or
estate taxes, and
(4) whether the issues raised by paragraphs (1), (2), and (3) are
also issues with respect to other forms of charities or charitable
donations.
(b) Report- Not later than 1 year after the date of the enactment
of this Act, the Secretary of the Treasury shall submit to the
Committee on Finance of the Senate and the Committee on Ways and Means
of the House of Representatives a report on the study conducted under
subsection (a) and make such recommendations as the Secretary of the
Treasury considers appropriate.
PART 2--IMPROVED ACCOUNTABILITY OF DONOR ADVISED
FUNDS
SEC. 1231. EXCISE TAXES RELATING TO DONOR ADVISED
FUNDS.
(a) In General- Chapter 42 (relating to private foundations and
certain other tax-exempt organizations), as amended by the Tax
Increase Prevention and Reconciliation Act of 2005, is amended by
adding at the end the following new
subchapter:
'Subchapter G--Donor Advised
Funds
'Sec. 4966. Taxes on taxable
distributions.
'Sec. 4967. Taxes on prohibited
benefits.
'SEC. 4966. TAXES ON TAXABLE
DISTRIBUTIONS.
'(a) Imposition of Taxes-
'(1) ON THE SPONSORING ORGANIZATION- There is hereby imposed on
each taxable distribution a tax equal to 20 percent of the amount
thereof. The tax imposed by this paragraph shall be paid by the
sponsoring organization with respect to the donor advised
fund.
'(2) ON THE FUND MANAGEMENT- There is hereby imposed on the
agreement of any fund manager to the making of a distribution, knowing
that it is a taxable distribution, a tax equal to 5 percent of the
amount thereof. The tax imposed by this paragraph shall be paid by any
fund manager who agreed to the making of the
distribution.
'(b) Special Rules- For purposes of subsection
(a)--
'(1) JOINT AND SEVERAL LIABILITY- If more than one person is liable
under subsection (a)(2) with respect to the making of a taxable
distribution, all such persons shall be jointly and severally liable
under such paragraph with respect to such
distribution.
'(2) LIMIT FOR MANAGEMENT- With respect to any one taxable
distribution, the maximum amount of the tax imposed by subsection
(a)(2) shall not exceed $10,000.
'(c) Taxable Distribution- For purposes of this
section--
'(1) IN GENERAL- The term 'taxable distribution’ means any
distribution from a donor advised
fund--
'(A) to any natural person, or
'(B) to any other person if--
'(i) such distribution is for any purpose other than one specified
in section 170(c)(2)(B), or
'(ii) the sponsoring organization does not exercise expenditure
responsibility with respect to such distribution in accordance with
section 4945(h).
'(2) EXCEPTIONS- Such term shall not include any distribution from
a donor advised fund--
'(A) to any organization described in section 170(b)(1)(A) (other
than a disqualified supporting
organization),
'(B) to the sponsoring organization of such donor advised fund,
or
'(C) to any other donor advised
fund.
'(d) Definitions- For purposes of this
subchapter--
'(1) SPONSORING ORGANIZATION- The term 'sponsoring
organization’ means any organization
which--
'(A) is described in section 170(c) (other than in paragraph (1)
thereof, and without regard to paragraph (2)(A)
thereof),
'(B) is not a private foundation (as defined in section 509(a)),
and
'(C) maintains 1 or more donor advised
funds.
'(2) DONOR ADVISED FUND-
'(A) IN GENERAL- Except as provided in subparagraph (B) or (C), the
term 'donor advised fund’ means a fund or
account--
'(i) which is separately identified by reference to contributions
of a donor or donors,
'(ii) which is owned and controlled by a sponsoring organization,
and
'(iii) with respect to which a donor (or any person appointed or
designated by such donor) has, or reasonably expects to have, advisory
privileges with respect to the distribution or investment of amounts
held in such fund or account by reason of the donor's status as a
donor.
'(B) EXCEPTIONS- The term 'donor advised fund’ shall not
include any fund or account--
'(i) which makes distributions only to a single identified
organization or governmental entity,
or
'(ii) with respect to which a person described in subparagraph
(A)(iii) advises as to which individuals receive grants for travel,
study, or other similar purposes,
if--
'(I) such person's advisory privileges are performed exclusively by
such person in the person's capacity as a member of a committee all of
the members of which are appointed by the sponsoring
organization,
'(II) no combination of persons described in subparagraph (A)(iii)
(or persons related to such persons) control, directly or indirectly,
such committee, and
'(III) all grants from such fund or account are awarded on an
objective and nondiscriminatory basis pursuant to a procedure approved
in advance by the board of directors of the sponsoring organization,
and such procedure is designed to ensure that all such grants meet the
requirements of paragraph (1), (2), or (3) of section
4945(g).
'(C) SECRETARIAL AUTHORITY- The Secretary may exempt a fund or
account not described in subparagraph (B) from treatment as a donor
advised fund--
'(i) if such fund or account is advised by a committee not directly
or indirectly controlled by the donor or any person appointed or
designated by the donor for the purpose of advising with respect to
distributions from such fund (and any related parties),
or
'(ii) if such fund benefits a single identified charitable
purpose.
'(3) FUND MANAGER- The term 'fund manager’ means, with
respect to any sponsoring
organization--
'(A) an officer, director, or trustee of such sponsoring
organization (or an individual having powers or responsibilities
similar to those of officers, directors, or trustees of the sponsoring
organization), and
'(B) with respect to any act (or failure to act), the employees of
the sponsoring organization having authority or responsibility with
respect to such act (or failure to
act).
'(4) DISQUALIFIED SUPPORTING
ORGANIZATION-
'(A) IN GENERAL- The term 'disqualified supporting
organization’ means, with respect to any
distribution--
'(i) any type III supporting organization (as defined in section
4943(f)(5)(A)) which is not a functionally integrated type III
supporting organization (as defined in section 4943(f)(5)(B)),
and
'(ii) any organization which is described in subparagraph (B) or
(C) if--
'(I) the donor or any person designated by the donor for the
purpose of advising with respect to distributions from a donor advised
fund (and any related parties) directly or indirectly controls a
supported organization (as defined in section 509(f)(3)) of such
organization, or
'(II) the Secretary determines by regulations that a distribution
to such organization otherwise is
inappropriate.
'(B) TYPE I AND TYPE II SUPPORTING ORGANIZATIONS- An organization
is described in this subparagraph if the organization meets the
requirements of subparagraphs (A) and (C) of section 509(a)(3) and
is--
'(i) operated, supervised, or controlled by one or more
organizations described in paragraph (1) or (2) of section 509(a),
or
'(ii) supervised or controlled in connection with one or more such
organizations.
'(C) FUNCTIONALLY INTEGRATED TYPE III SUPPORTING ORGANIZATIONS- An
organization is described in this subparagraph if the organization is
a functionally integrated type III supporting organization (as defined
under section 4943(f)(5)(B)).
'SEC. 4967. TAXES ON PROHIBITED
BENEFITS.
'(a) Imposition of Taxes-
'(1) ON THE DONOR, DONOR ADVISOR, OR RELATED PERSON- There is
hereby imposed on the advice of any person described in subsection (d)
to have a sponsoring organization make a distribution from a donor
advised fund which results in such person or any other person
described in subsection (d) receiving, directly or indirectly, a more
than incidental benefit as a result of such distribution, a tax equal
to 125 percent of such benefit. The tax imposed by this paragraph
shall be paid by any person described in subsection (d) who advises as
to the distribution or who receives such a benefit as a result of the
distribution.
'(2) ON THE FUND MANAGEMENT- There is hereby imposed on the
agreement of any fund manager to the making of a distribution, knowing
that such distribution would confer a benefit described in paragraph
(1), a tax equal to 10 percent of the amount of such benefit. The tax
imposed by this paragraph shall be paid by any fund manager who agreed
to the making of the distribution.
'(b) Exception- No tax shall be imposed under this section with
respect to any distribution if a tax has been imposed with respect to
such distribution under section 4958.
'(c) Special Rules- For purposes of subsection
(a)--
'(1) JOINT AND SEVERAL LIABILITY- If more than one person is liable
under paragraph (1) or (2) of subsection (a) with respect to a
distribution described in subsection (a), all such persons shall be
jointly and severally liable under such paragraph with respect to such
distribution.
'(2) LIMIT FOR MANAGEMENT- With respect to any one distribution
described in subsection (a), the maximum amount of the tax imposed by
subsection (a)(2) shall not exceed
$10,000.
'(d) Person Described- A person is described in this subsection if
such person is described in section 4958(f)(7) with respect to a donor
advised fund.’.
(b) Conforming Amendments-
(1) Section 4963 is amended by inserting '4966, 4967,’ after
'4958,’ each place it appears in subsections (a) and
(c).
(2) The table of subchapters for chapter 42 is amended by adding at
the end the following new item:
'SUBCHAPTER G--DONOR ADVISED
FUNDS’.
(c) Effective Date- The amendments made by this section shall apply
to taxable years beginning after the date of the enactment of this
Act.
SEC. 1232. EXCESS BENEFIT TRANSACTIONS INVOLVING DONOR ADVISED
FUNDS AND SPONSORING
ORGANIZATIONS.
(a) Disqualified Persons-
(1) IN GENERAL- Paragraph (1) of section 4958(f) is amended by
striking 'and’ at the end of subparagraph (B), by striking the
period at the end of subparagraph (C) and inserting a comma, and by
adding after subparagraph (C) the following new
subparagraphs:
'(D) which involves a donor advised fund (as defined in section
4966(d)(2)), any person who is described in paragraph (7) with respect
to such donor advised fund (as so defined),
and
'(E) which involves a sponsoring organization (as defined in
section 4966(d)(1)), any person who is described in paragraph (8) with
respect to such sponsoring organization (as so
defined).’.
(2) DONORS, DONOR ADVISORS, AND INVESTMENT ADVISORS TREATED AS
DISQUALIFIED PERSONS- Section 4958(f) is amended by adding at the end
the following new paragraphs:
'(7) DONORS AND DONOR ADVISORS- For purposes of paragraph (1)(E), a
person is described in this paragraph if such
person--
'(A) is described in section
4966(d)(2)(A)(iii),
'(B) is a member of the family of an individual described in
subparagraph (A), or
'(C) is a 35-percent controlled entity (as defined in paragraph (3)
by substituting 'persons described in subparagraph (A) or (B) of
paragraph (7)’ for 'persons described in subparagraph (A) or (B)
of paragraph (1)’ in subparagraph (A)(i)
thereof).
'(8) INVESTMENT ADVISORS- For purposes of paragraph
(1)(F)--
'(A) IN GENERAL- A person is described in this paragraph if such
person--
'(i) is an investment advisor,
'(ii) is a member of the family of an individual described in
clause (i), or
'(iii) is a 35-percent controlled entity (as defined in paragraph
(3) by substituting 'persons described in clause (i) or (ii) of
paragraph (8)(A)’ for 'persons described in subparagraph (A) or
(B) of paragraph (1)’ in subparagraph (A)(i)
thereof).
'(B) INVESTMENT ADVISOR DEFINED- For purposes of subparagraph (A),
the term 'investment advisor’ means, with respect to any
sponsoring organization (as defined in section 4966(d)(1)), any person
(other than an employee of such organization) compensated by such
organization for managing the investment of, or providing investment
advice with respect to, assets maintained in donor advised funds (as
defined in section 4966(d)(2)) owned by such
organization.’.
(b) Certain Transactions Treated as Excess Benefit
Transactions-
(1) IN GENERAL- Section 4958(c) is amended by redesignating
paragraph (2) as paragraph (3) and by inserting after paragraph (1)
the following new paragraph:
'(2) SPECIAL RULES FOR DONOR ADVISED FUNDS- In the case of any
donor advised fund (as defined in section
4966(d)(2))--
'(A) the term 'excess benefit transaction’ includes any
grant, loan, compensation, or other similar payment from such fund to
a person described in subsection (f)(7) with respect to such fund,
and
'(B) the term 'excess benefit’ includes, with respect to any
transaction described in subparagraph (A), the amount of any such
grant, loan, compensation, or other similar
payment.’.
(2) SPECIAL RULE FOR CORRECTION OF TRANSACTION- Section 4958(f)(6)
is amended by inserting ', except that in the case of any correction
of an excess benefit transaction described in subsection (c)(2), no
amount repaid in a manner prescribed by the Secretary may be held in
any donor advised fund’ after
'standards’.
(c) Effective Date- The amendments made by this section shall apply
to transactions occurring after the date of the enactment of this
Act.
SEC. 1233. EXCESS BUSINESS HOLDINGS OF DONOR ADVISED
FUNDS.
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(a) In General- Section 4943 is amended by adding at the end the
following new subsection:
'(e) Application of Tax to Donor Advised
Funds-
'(1) IN GENERAL- For purposes of this section, a donor advised fund
(as defined in section 4966(d)(2)) shall be treated as a private
foundation.
'(2) DISQUALIFIED PERSON- In applying this section to any donor
advised fund (as so defined), the term 'disqualified person’
means, with respect to the donor advised fund, any person who
is--
'(A) described in section
4966(d)(2)(A)(iii),
'(B) a member of the family of an individual described in
subparagraph (A), or
'(C) a 35-percent controlled entity (as defined in section
4958(f)(3) by substituting 'persons described in subparagraph (A) or
(B) of section 4943(e)(2)’ for 'persons described in
subparagraph (A) or (B) of paragraph (1)’ in subparagraph (A)(i)
thereof).
'(3) PRESENT HOLDINGS- For purposes of this subsection, rules
similar to the rules of paragraphs (4), (5), and (6) of subsection (c)
shall apply to donor advised funds (as so defined), except
that--
'(A) 'the date of the enactment of this subsection’ shall be
substituted for 'May 26, 1969’ each place it appears in
paragraphs (4), (5), and (6), and
'(B) 'January 1, 2007’ shall be substituted for 'January 1,
1970’ in paragraph
(4)(E).’.
(b) Effective Date- The amendment made by this section shall apply
to taxable years beginning after the date of the enactment of this
Act.
SEC. 1234. TREATMENT OF CHARITABLE CONTRIBUTION DEDUCTIONS TO
DONOR ADVISED FUNDS.
(a) Income- Section 170(f) (relating to disallowance of deduction
in certain cases and special rules), as amended by this Act, is
amended by adding at the end the following new
paragraph:
'(18) CONTRIBUTIONS TO DONOR ADVISED FUNDS- A deduction otherwise
allowed under subsection (a) for any contribution to a donor advised
fund (as defined in section 4966(d)(2)) shall only be allowed
if--
'(A) the sponsoring organization (as defined in section 4966(d)(1))
with respect to such donor advised fund is
not--
'(i) described in paragraph (3), (4), or (5) of subsection (c),
or
'(ii) a type III supporting organization (as defined in section
4943(f)(5)(A)) which is not a functionally integrated type III
supporting organization (as defined in section 4943(f)(5)(B)),
and
'(B) the taxpayer obtains a contemporaneous written acknowledgment
(determined under rules similar to the rules of paragraph (8)(C)) from
the sponsoring organization (as so defined) of such donor advised fund
that such organization has exclusive legal control over the assets
contributed.’.
(b) Estate- Section 2055(e) is amended by adding at the end the
following new paragraph:
'(5) CONTRIBUTIONS TO DONOR ADVISED FUNDS- A deduction otherwise
allowed under subsection (a) for any contribution to a donor advised
fund (as defined in section 4966(d)(2)) shall only be allowed
if--
'(A) the sponsoring organization (as defined in section 4966(d)(1))
with respect to such donor advised fund is
not--
'(i) described in paragraph (3) or (4) of subsection (a),
or
'(ii) a type III supporting organization (as defined in section
4943(f)(5)(A)) which is not a functionally integrated type III
supporting organization (as defined in section 4943(f)(5)(B)),
and
'(B) the taxpayer obtains a contemporaneous written acknowledgment
(determined under rules similar to the rules of section 170(f)(8)(C))
from the sponsoring organization (as so defined) of such donor advised
fund that such organization has exclusive legal control over the
assets contributed.’.
(c) Gift- Section 2522(c) is amended by adding at the end the
following new paragraph:
'(5) CONTRIBUTIONS TO DONOR ADVISED FUNDS- A deduction otherwise
allowed under subsection (a) for any contribution to a donor advised
fund (as defined in section 4966(d)(2)) shall only be allowed
if--
'(A) the sponsoring organization (as defined in section 4966(d)(1))
with respect to such donor advised fund is
not--
'(i) described in paragraph (3) or (4) of subsection (a),
or
'(ii) a type III supporting organization (as defined in section
4943(f)(5)(A)) which is not a functionally integrated type III
supporting organization (as defined in section 4943(f)(5)(B)),
and
'(B) the taxpayer obtains a contemporaneous written acknowledgment
(determined under rules similar to the rules of section 170(f)(8)(C))
from the sponsoring organization (as so defined) of such donor advised
fund that such organization has exclusive legal control over the
assets contributed.’.
(d) Effective Date- The amendments made by this section shall apply
to contributions made after the date which is 180 days after the date
of the enactment of this Act.
SEC. 1235. RETURNS OF, AND APPLICATIONS FOR RECOGNITION BY,
SPONSORING ORGANIZATIONS.
(a) Matters Included on Returns-
(1) IN GENERAL- Section 6033, as amended by this Act, is amended by
redesignating subsection (k) as subsection (l) and by inserting after
subsection (j) the following new
subsection:
'(k) Additional Provisions Relating to Sponsoring Organizations-
Every organization described in section 4966(d)(1) shall, on the
return required under subsection (a) for the taxable
year--
'(1) list the total number of donor advised funds (as defined in
section 4966(d)(2)) it owns at the end of such taxable
year,
'(2) indicate the aggregate value of assets held in such funds at
the end of such taxable year, and
'(3) indicate the aggregate contributions to and grants made from
such funds during such taxable
year.’.
(2) EFFECTIVE DATE- The amendments made by this subsection shall
apply to returns filed for taxable years ending after the date of the
enactment of this Act.
(b) Matters Included on Exempt Status
Application-
(1) IN GENERAL- Section 508 is amended by adding at the end the
following new subsection:
'(f) Additional Provisions Relating to Sponsoring Organizations- A
sponsoring organization (as defined in section 4966(d)(1)) shall give
notice to the Secretary (in such manner as the Secretary may provide)
whether such organization maintains or intends to maintain donor
advised funds (as defined in section 4966(d)(2)) and the manner in
which such organization plans to operate such
funds.’.
(2) EFFECTIVE DATE- The amendment made by this subsection shall
apply to organizations applying for tax-exempt status after the date
of the enactment of this Act.
PART 3--IMPROVED ACCOUNTABILITY OF SUPPORTING
ORGANIZATIONS
SEC. 1241. REQUIREMENTS FOR SUPPORTING
ORGANIZATIONS.
(a) Types of Supporting Organizations- Subparagraph (B) of section
509(a)(3) is amended to read as
follows:
'(B) is--
'(i) operated, supervised, or controlled by one or more
organizations described in paragraph (1) or
(2),
'(ii) supervised or controlled in connection with one or more such
organizations, or
'(iii) operated in connection with one or more such organizations,
and’.
(b) Requirements for Supporting Organizations- Section 509
(relating to private foundation defined) is amended by adding at the
end the following new subsection:
'(f) Requirements for Supporting
Organizations-
'(1) TYPE III SUPPORTING ORGANIZATIONS- For purposes of subsection
(a)(3)(B)(iii), an organization shall not be considered to be operated
in connection with any organization described in paragraph (1) or (2)
of subsection (a) unless such organization meets the following
requirements:
'(A) RESPONSIVENESS- For each taxable year beginning after the date
of the enactment of this subsection, the organization provides to each
supported organization such information as the Secretary may require
to ensure that such organization is responsive to the needs or demands
of the supported organization.
'(B) FOREIGN SUPPORTED
ORGANIZATIONS-
'(i) IN GENERAL- The organization is not operated in connection
with any supported organization that is not organized in the United
States.
'(ii) TRANSITION RULE FOR EXISTING ORGANIZATIONS- If the
organization is operated in connection with an organization that is
not organized in the United States on the date of the enactment of
this subsection, clause (i) shall not apply until the first day of the
third taxable year of the organization beginning after the date of the
enactment of this subsection.
'(2) ORGANIZATIONS CONTROLLED BY
DONORS-
'(A) IN GENERAL- For purposes of subsection (a)(3)(B), an
organization shall not be considered to
be--
'(i) operated, supervised, or controlled by any organization
described in paragraph (1) or (2) of subsection (a),
or
'(ii) operated in connection with any organization described in
paragraph (1) or (2) of subsection
(a),
if such organization accepts any gift or contribution from any
person described in subparagraph (B).
'(B) PERSON DESCRIBED- A person is described in this subparagraph
if, with respect to a supported organization of an organization
described in subparagraph (A), such person
is--
'(i) a person (other than an organization described in paragraph
(1), (2), or (4) of section 509(a)) who directly or indirectly
controls, either alone or together with persons described in clauses
(ii) and (iii), the governing body of such supported
organization,
'(ii) a member of the family (determined under section 4958(f)(4))
of an individual described in clause (i),
or
'(iii) a 35-percent controlled entity (as defined in section
4958(f)(3) by substituting 'persons described in clause (i) or (ii) of
section 509(f)(2)(B)’ for 'persons described in subparagraph (A)
or (B) of paragraph (1)’ in subparagraph (A)(i)
thereof).
'(3) SUPPORTED ORGANIZATION- For purposes of this subsection, the
term 'supported organization’ means, with respect to an
organization described in subsection (a)(3), an organization described
in paragraph (1) or (2) of subsection
(a)--
'(A) for whose benefit the organization described in subsection
(a)(3) is organized and operated, or
'(B) with respect to which the organization performs the functions
of, or carries out the purposes
of.’.
(c) Charitable Trusts Which Are Type III Supporting Organizations-
For purposes of section 509(a)(3)(B)(iii) of the Internal Revenue Code
of 1986, an organization which is a trust shall not be considered to
be operated in connection with any organization described in paragraph
(1) or (2) of section 509(a) of such Code solely
because--
(1) it is a charitable trust under State
law,
(2) the supported organization (as defined in section 509(f)(3) of
such Code) is a beneficiary of such trust,
and
(3) the supported organization (as so defined) has the power to
enforce the trust and compel an
accounting.
(d) Payout Requirements for Type III Supporting
Organizations-
(1) IN GENERAL- The Secretary of the Treasury shall promulgate new
regulations under section 509 of the Internal Revenue Code of 1986 on
payments required by type III supporting organizations which are not
functionally integrated type III supporting organizations. Such
regulations shall require such organizations to make distributions of
a percentage of either income or assets to supported organizations (as
defined in section 509(f)(3) of such Code) in order to ensure that a
significant amount is paid to such
organizations.
(2) TYPE III SUPPORTING ORGANIZATION; FUNCTIONALLY INTEGRATED TYPE
III SUPPORTING ORGANIZATION- For purposes of paragraph (1), the terms
'type III supporting organization’ and 'functionally integrated
type III supporting organization’ have the meanings given such
terms under subparagraphs (A) and (B) section 4943(f)(5) of the
Internal Revenue Code of 1986 (as added by this Act),
respectively.
(e) Effective Dates-
(1) IN GENERAL- The amendments made by subsections (a) and (b)
shall take effect on the date of the enactment of this
Act.
(2) CHARITABLE TRUSTS WHICH ARE TYPE III SUPPORTING ORGANIZATIONS-
Subsection (c) shall take effect--
(A) in the case of trusts operated in connection with an
organization described in paragraph (1) or (2) of section 509(a) of
the Internal Revenue Code of 1986 on the date of the enactment of this
Act, on the date that is one year after the date of the enactment of
this Act, and
(B) in the case of any other trust, on the date of the enactment of
this Act.
SEC. 1242. EXCESS BENEFIT TRANSACTIONS INVOLVING SUPPORTING
ORGANIZATIONS.
(a) Disqualified Persons- Paragraph (1) of section 4958(f), as
amended by this Act, is amended by redesignating subparagraphs (D) and
(E) as subparagraphs (E) and (F), respectively, and by adding after
subparagraph (C) the following new
subparagraph:
'(D) any person who is described in subparagraph (A), (B), or (C)
with respect to an organization described in section 509(a)(3) and
organized and operated exclusively for the benefit of, to perform the
functions of, or to carry out the purposes of the applicable
tax-exempt organization.’.
(b) Certain Transactions Treated as Excess Benefit Transactions-
Section 4958(c), as amended by this Act, is amended by redesignating
paragraph (3) as paragraph (4) and by inserting after paragraph (2)
the following new paragraph:
'(3) SPECIAL RULES FOR SUPPORTING
ORGANIZATIONS-
'(A) IN GENERAL- In the case of any organization described in
section 509(a)(3)--
'(i) the term 'excess benefit transaction’
includes--
'(I) any grant, loan, compensation, or other similar payment
provided by such organization to a person described in subparagraph
(B), and
'(II) any loan provided by such organization to a disqualified
person (other than an organization described in paragraph (1), (2), or
(4) of section 509(a)), and
'(ii) the term 'excess benefit’ includes, with respect to any
transaction described in clause (i), the amount of any such grant,
loan, compensation, or other similar
payment.
'(B) PERSON DESCRIBED- A person is described in this subparagraph
if such person is--
'(i) a substantial contributor to such
organization,
'(ii) a member of the family (determined under section 4958(f)(4))
of an individual described in clause (i),
or
'(iii) a 35-percent controlled entity (as defined in section
4958(f)(3) by substituting 'persons described in clause (i) or (ii) of
section 4958(c)(3)(B)’ for 'persons described in subparagraph
(A) or (B) of paragraph (1)’ in subparagraph (A)(i)
thereof).
'(C) SUBSTANTIAL CONTRIBUTOR- For purposes of this
paragraph--
'(i) IN GENERAL- The term 'substantial contributor’ means any
person who contributed or bequeathed an aggregate amount of more than
$5,000 to the organization, if such amount is more than 2 percent of
the total contributions and bequests received by the organization
before the close of the taxable year of the organization in which the
contribution or bequest is received by the organization from such
person. In the case of a trust, such term also means the creator of
the trust. Rules similar to the rules of subparagraphs (B) and (C) of
section 507(d)(2) shall apply for purposes of this
subparagraph.
'(ii) EXCEPTION- Such term shall not include any organization
described in paragraph (1), (2), or (4) of section
509(a).’.
(c) Effective Dates-
(1) SUBSECTION (a)- The amendments made by subsection (a) shall
apply to transactions occurring after the date of the enactment of
this Act.
(2) SUBSECTION (b)- The amendments made by subsection (a) shall
apply to transactions occurring after July 25,
2006.
SEC. 1243. EXCESS BUSINESS HOLDINGS OF SUPPORTING
ORGANIZATIONS.
(a) In General- Section 4943, as amended by this Act, is amended by
adding at the end the following new
subsection:
'(f) Application of Tax to Supporting
Organizations-
'(1) IN GENERAL- For purposes of this section, an organization
which is described in paragraph (3) shall be treated as a private
foundation.
'(2) EXCEPTION- The Secretary may exempt the excess business
holdings of any organization from the application of this subsection
if the Secretary determines that such holdings are consistent with the
purpose or function constituting the basis for its exemption under
section 501.
'(3) ORGANIZATIONS DESCRIBED- An organization is described in this
paragraph if such organization is--
'(A) a type III supporting organization (other than a functionally
integrated type III supporting organization),
or
'(B) an organization which meets the requirements of subparagraphs
(A) and (C) of section 509(a)(3) and which is supervised or controlled
in connection with one or more organizations described in paragraph
(1) or (2) of section 509(a), but only if such organization accepts
any gift or contribution from any person described in section
509(f)(2)(B).
'(4) DISQUALIFIED PERSON-
'(A) IN GENERAL- In applying this section to any organization
described in paragraph (3), the term 'disqualified person’
means, with respect to the
organization--
'(i) any person who was, at any time during the 5-year period
ending on the date described in subsection (a)(2)(A), in a position to
exercise substantial influence over the affairs of the
organization,
'(ii) any member of the family (determined under section
4958(f)(4)) of an individual described in clause
(i),
'(iii) any 35-percent controlled entity (as defined in section
4958(f)(3) by substituting 'persons described in clause (i) or (ii) of
section 4943(f)(4)(A)’ for 'persons described in subparagraph
(A) or (B) of paragraph (1)’ in subparagraph (A)(i)
thereof),
'(iv) any person described in section 4958(c)(3)(B),
and
'(v) any organization--
'(I) which is effectively controlled (directly or indirectly) by
the same person or persons who control the organization in question,
or
'(II) substantially all of the contributions to which were made
(directly or indirectly) by the same person or persons described in
subparagraph (B) or a member of the family (within the meaning of
section 4946(d)) of such a person.
'(B) PERSONS DESCRIBED- A person is described in this subparagraph
if such person is--
'(i) a substantial contributor to the organization (as defined in
section 4958(c)(3)(C)),
'(ii) an officer, director, or trustee of the organization (or an
individual having powers or responsibilities similar to those of the
officers, directors, or trustees of the organization),
or
'(iii) an owner of more than 20 percent
of--
'(I) the total combined voting power of a
corporation,
'(II) the profits interest of a partnership,
or
'(III) the beneficial interest of a trust or unincorporated
enterprise,
which is a substantial contributor (as so defined) to the
organization.
'(5) TYPE III SUPPORTING ORGANIZATION; FUNCTIONALLY INTEGRATED TYPE
III SUPPORTING ORGANIZATION- For purposes of this
subsection--
'(A) TYPE III SUPPORTING ORGANIZATION- The term 'type III
supporting organization’ means an organization which meets the
requirements of subparagraphs (A) and (C) of section 509(a)(3) and
which is operated in connection with one or more organizations
described in paragraph (1) or (2) of section
509(a).
'(B) FUNCTIONALLY INTEGRATED TYPE III SUPPORTING ORGANIZATION- The
term 'functionally integrated type III supporting organization’
means a type III supporting organization which is not required under
regulations established by the Secretary to make payments to supported
organizations (as defined under section 509(f)(3)) due to the
activities of the organization related to performing the functions of,
or carrying out the purposes of, such supported
organizations.
'(6) SPECIAL RULE FOR CERTAIN HOLDINGS OF TYPE III SUPPORTING
ORGANIZATIONS- For purposes of this subsection, the term 'excess
business holdings' shall not include any holdings of a type III
supporting organization in any business enterprise if, as of November
18, 2005, the holdings were held (and at all times thereafter, are
held) for the benefit of the community pursuant to the direction of a
State attorney general or a State official with jurisdiction over such
organization.
'(7) PRESENT HOLDINGS- For purposes of this subsection, rules
similar to the rules of paragraphs (4), (5), and (6) of subsection (c)
shall apply to organizations described in section 509(a)(3), except
that--
'(A) 'the date of the enactment of this subsection’ shall be
substituted for 'May 26, 1969’ each place it appears in
paragraphs (4), (5), and (6), and
'(B) 'January 1, 2007’ shall be substituted for 'January 1,
1970’ in paragraph
(4)(E).’.
(b) Effective Date- The amendment made by this section shall apply
to taxable years beginning after the date of the enactment of this
Act.
SEC. 1244. TREATMENT OF AMOUNTS PAID TO SUPPORTING ORGANIZATIONS
BY PRIVATE FOUNDATIONS.
(a) Qualifying Distributions- Paragraph (4) of section 4942(g) is
amended to read as follows:
'(4) LIMITATION ON DISTRIBUTIONS BY NONOPERATING PRIVATE
FOUNDATIONS TO SUPPORTING
ORGANIZATIONS-
'(A) IN GENERAL- For purposes of this section, the term 'qualifying
distribution’ shall not include any amount paid by a private
foundation which is not an operating foundation
to--
'(i) any type III supporting organization (as defined in section
4943(f)(5)(A)) which is not a functionally integrated type III
supporting organization (as defined in section 4943(f)(5)(B)),
and
'(ii) any organization which is described in subparagraph (B) or
(C) if--
'(I) a disqualified person of the private foundation directly or
indirectly controls such organization or a supported organization (as
defined in section 509(f)(3)) of such organization,
or
'(II) the Secretary determines by regulations that a distribution
to such organization otherwise is
inappropriate.
'(B) TYPE I AND TYPE II SUPPORTING ORGANIZATIONS- An organization
is described in this subparagraph if the organization meets the
requirements of subparagraphs (A) and (C) of section 509(a)(3) and
is--
'(i) operated, supervised, or controlled by one or more
organizations described in paragraph (1) or (2) of section 509(a),
or
'(ii) supervised or controlled in connection with one or more such
organizations.
'(C) FUNCTIONALLY INTEGRATED TYPE III SUPPORTING ORGANIZATIONS- An
organization is described in this subparagraph if the organization is
a functionally integrated type III supporting organization (as defined
under section 4943(f)(5)(B)).’.
(b) Taxable Expenditures- Subparagraph (A) of section 4945(d)(4) is
amended to read as follows:
'(A) such organization--
'(i) is described in paragraph (1) or (2) of section
509(a),
'(ii) is an organization described in section 509(a)(3) (other than
an organization described in clause (i) or (ii) of section
4942(g)(4)(A)), or
'(iii) is an exempt operating foundation (as defined in section
4940(d)(2)), or’.
(c) Effective Date- The amendments made by this section shall apply
to distributions and expenditures after the date of the enactment of
this Act.
SEC. 1245. RETURNS OF SUPPORTING
ORGANIZATIONS.
(a) Requirement To File Return- Subparagraph (B) of section
6033(a)(3) is amended by inserting '(other than an organization
described in section 509(a)(3))’ after 'paragraph
(1)’.
(b) Matters Included on Returns- Section 6033, as amended by this
Act, is amended by redesignating subsection (l) as subsection (m) and
by inserting after subsection (k) the following new
subsection:
'(l) Additional Provisions Relating to Supporting Organizations-
Every organization described in section 509(a)(3) shall, on the return
required under subsection (a)--
'(1) list the supported organizations (as defined in section
509(f)(3)) with respect to which such organization provides
support,
'(2) indicate whether the organization meets the requirements of
clause (i), (ii), or (iii) of section 509(a)(3)(B),
and
'(3) certify that the organization meets the requirements of
section 509(a)(3)(C).’.
(c) Effective Date- The amendments made by this section shall apply
to returns filed for taxable years ending after the date of the
enactment of this Act.
TITLE XIII--OTHER
PROVISIONS
SEC. 1301. TECHNICAL CORRECTIONS RELATING TO MINE
SAFETY.
Section 110 of the Federal Mine Safety and Health Act of 1977 (30
U.S.C. 820), as amended by the Mine Improvement and New Emergency
Response Act of 2006 (Public Law 109-236), is
amended--
(1) by striking subsection (d);
and
(2) in subsection (a)--
(A) by striking '(1)(1) The operator’ and inserting '(1) The
operator’;
(B) in the paragraph (2) added by section 8(a)(1)(B) of the Mine
Improvement and New Emergency Response Act of 2006 (Public Law
109-236)--
(i) by striking 'paragraph (1)’ and inserting 'subsection
(a)(1)’; and
(ii) by redesignating such paragraph as subsection (d) and
transferring such subsection so as to appear after subsection (c);
and
(3) in subsection (b)--
(A) by striking 'Any operator’ and inserting '(1) Any
operator’; and
(B) in the second sentence, as added by section 8(a)(2) of the Mine
Improvement and New Emergency Response Act of 2006 (Public Law
109-236), by striking 'Violations' and inserting the
following:
'(2) Violations’.
SEC. 1302. GOING-TO-THE-SUN
ROAD.
(a) In General- Section 1940 of the Safe, Accountable, Flexible,
Efficient Transportation Equity Act: A Legacy for Users (119 Stat.
1511) is amended--
(1) in subsection (a)--
(A) by striking paragraphs (1) and
(2);
(B) by redesignating paragraphs (3) through (5) as paragraphs (1)
through (3), respectively; and
(C) by striking '$
10,000,000’ each place that it appears and
inserting '$16,666,666’; and
(2) by adding at the end the
following:
'(c) Contract Authority- Except as otherwise provided in this
section, funds authorized to be appropriated under this section shall
be available for obligation in the same manner as if the funds were
apportioned under chapter 1 of title 23, United States
Code.’.
(b) Rescission- Section 10212 of the Safe, Accountable, Flexible,
Efficient Transportation Equity Act: A Legacy for Users (119 Stat.
1937) is amended by striking '$8,543,000,000’ each place it
appears and inserting
'$8,593,000,000’.
SEC. 1303. EXCEPTION TO THE LOCAL FURNISHING REQUIREMENT OF THE
TAX-EXEMPT BOND RULES.
(a) Snettisham Hydroelectric Facility- For purposes of determining
whether any private activity bond issued before May 31, 2006, and used
to finance the acquisition of the Snettisham hydroelectric facility is
a qualified bond for purposes of section 142(a)(8) of the Internal
Revenue Code of 1986, the electricity furnished by such facility to
the City of Hoonah, Alaska, shall not be taken into account for
purposes of section 142(f)(1) of such
Code.
(b) Lake Dorothy Hydroelectric Facility- For purposes of
determining whether any private activity bond issued before May 31,
2006, and used to finance the Lake Dorothy hydroelectric facility is a
qualified bond for purposes of section 142(a)(8) of the Internal
Revenue Code of 1986, the electricity furnished by such facility to
the City of Hoonah, Alaska, shall not be taken into account for
purposes of paragraphs (1) and (3) of section 142(f) of such
Code.
(c) Definitions- For purposes of this
section--
(1) LAKE DOROTHY HYDROELECTRIC FACILITY- The term 'Lake Dorothy
hydroelectric facility’ means the hydroelectric facility located
approximately 10 miles south of Juneau, Alaska, and commonly referred
to as the 'Lake Dorothy
project’.
(2) SNETTISHAM HYDROELECTRIC FACILITY- The term 'Snettisham
hydroelectric facility’ means the hydroelectric project
described in section 1804 of the Small Business Job Protection Act of
1996.
SEC. 1304. QUALIFIED TUITION
PROGRAMS.
(a) Permanent Extension of Modifications- Section 901 of the
Economic Growth and Tax Relief Reconciliation Act of 2001 (relating to
sunset provisions) shall not apply to section 402 of such Act
(relating to modifications to qualified tuition
programs).
(b) Regulatory Authority To Prevent Abuse- Section 529 (relating to
qualified tuition programs) is amended by adding at the end the
following new subsection:
'(f) Regulations- Notwithstanding any other provision of this
section, the Secretary shall prescribe such regulations as may be
necessary or appropriate to carry out the purposes of this section and
to prevent abuse of such purposes, including regulations under
chapters 11, 12, and 13 of this
title.’.
TITLE XIV--TARIFF
PROVISIONS
SEC. 1401. SHORT TITLE; TABLE OF
CONTENTS.
(a) SHORT TITLE- This title may be cited as the 'Miscellaneous
Trade and Technical Corrections Act of
2006’.
(b) TABLE OF CONTENTS- The table of contents of this title is as
follows:
TITLE XIV--TARIFF
PROVISIONS
Sec. 1401. Short title; table of
contents.
Sec. 1402. Reference.
Subtitle A--Temporary Duty Suspensions and
Reductions
Chapter 1--New Duty Suspensions and
Reductions
Sec. 1411. Certain non-knit gloves designed for use by auto
mechanics.
Sec. 1412. Certain microphones for use in automotive
interiors.
Sec. 1413. Acrylic or modacrylic synthetic filament
tow.
Sec. 1414. Acrylic or modacrylic synthetic staple fibers, carded,
combed, or otherwise processed for
spinning.
Sec. 1415. Nitrocellulose.
Sec. 1416. Potassium sorbate.
Sec. 1417. Sorbic acid.
Sec. 1418. Certain capers.
Sec. 1419. Certain pepperoncini prepared or preserved otherwise
than by vinegar or acetic acid.
Sec. 1420. Certain capers.
Sec. 1421. Certain pepperoncini prepared or preserved by vinegar or
acetic acid in concentrations at 0.5 percent or
greater.
Sec. 1422. Certain pepperoncini prepared or preserved otherwise
than by vinegar or acetic acid in concentrations less than 0.5
percent.
Sec. 1423. Chloral.
Sec. 1424. Imidacloprid technical
(imidacloprid).
Sec. 1425. Triadimefon.
Sec. 1426. Polyethylene HE1878.
Sec. 1427. Thiacloprid.
Sec. 1428. Pyrimethanil.
Sec. 1429. Foramsulfuron.
Sec. 1430. Fenamidone.
Sec. 1431. Cyclanilide technical.
Sec. 1432. Para-benzoquinone.
Sec. 1433. O-Anisidine.
Sec. 1434. 2,4-Xylidine.
Sec. 1435. Crotonaldehyde.
Sec. 1436. Butanedioic acid, dimethyl ester, polymer with
4-hydroxy-2,2,6,6,-tetramethyl-1-piperidineethanol.
Sec. 1437. Mixtures of CAS Nos. 106990-43-6 and
65447-77-0.
Sec. 1438. MCPA.
Sec. 1439. Bronate advanced.
Sec. 1440. Bromoxynil octanoate
tech.
Sec. 1441. Bromoxynil meo.
Sec. 1442. Hydraulic control
units.
Sec. 1443. Shield asy-steering
gear.
Sec. 1444. 2,4-Dichloroaniline.
Sec. 1445. 2-Acetylbutyrolactone.
Sec. 1446. Alkylketone.
Sec. 1447. Cyfluthrin (baythroid).
Sec. 1448. Beta-cyfluthrin.
Sec. 1449. Cyclopropane-1,1-dicarboxylic acid, dimethyl
ester.
Sec. 1450. Spiroxamine.
Sec. 1451. Spiromesifen.
Sec. 1452. 4-Chlorobenzaldehyde.
Sec. 1453. Oxadiazon.
Sec. 1454. NAHP.
Sec. 1455. Phosphorus
thiochloride.
Sec. 1456. Trifloxystrobin.
Sec. 1457. Phosphoric acid, lanthanum salt, cerium
terbium-doped.
Sec. 1458. Lutetium oxide.
Sec. 1459. ACM.
Sec. 1460. Permethrin.
Sec. 1461. Thidiazuron.
Sec. 1462. Flutolanil.
Sec. 1463. Resmethrin.
Sec. 1464. Clothianidin.
Sec. 1465. Certain master cylinder
assembles.
Sec. 1466. Certain transaxles.
Sec. 1467. Converter asy.
Sec. 1468. Module and bracket asy-power
steering.
Sec. 1469. Unit asy-battery hi
volt.
Sec. 1470. Certain articles of natural
cork.
Sec. 1471. Glyoxylic acid.
Sec. 1472. Cyclopentanone.
Sec. 1473. Mesotrione technical.
Sec. 1474. Malonic acid-dinitrile 50%
NMP.
Sec. 1475. Formulations of NOA
446510.
Sec. 1476. DEMBB distilled-ISO
tank.
Sec. 1477. Methylionone.
Sec. 1478. Certain acrylic fiber
tow.
Sec. 1479. Certain acrylic fiber
tow.
Sec. 1480. MKH 6561 isocyanate.
Sec. 1481. Endosulfan.
Sec. 1482. Tetraconazole.
Sec. 1483. M-alcohol.
Sec. 1484. Certain machines for use in the assembly of motorcycle
wheels.
Sec. 1485. Deltamethrin.
Sec. 1486. Palm fatty acid
distillate.
Sec. 1487.
4-Methoxy-2-methyldiphenylamine.
Sec. 1488. 2-Methylhydroquinone.
Sec. 1489.
1-Fluoro-2-nitrobenzene.
Sec. 1490. Cosmetic bags with a flexible outer surface of
reinforced or laminated polyvinyl chloride
(PVC).
Sec. 1491. Mixtures of methyl
4-iodo-2-[3-(4-methoxy-6-methyl-1,3,5-triazin-2-yl)ureidosulfonyl]benzoate,
sodium salt (iodosulfuron methyl, sodium
salt).
Sec. 1492. Ethyl 4,5-dihydro-5,5-diphenyl-1,2-oxazole-3-carboxylate
(isoxadifen-ethyl).
Sec. 1493.
(5-cyclopropyl-4-isoxazolyl)[2-(methylsulfonyl)-4-(trifluoromethyl)phenyl]methanone
(isoxaflutole).
Sec. 1494. Methyl
2-[(4,6-dimethoxypyrimidin-2-ylcarbamoyl)sulfamoyl]-a-(methanesulfonamido)-p-toluate
(mesosulfuron-methyl) whether or not mixed with application
adjuvants.
Sec. 1495. Mixtures of foramsulfuron and
iodosulfuron-methyl-sodium.
Sec. 1496. Vulcuren UPKA 1988.
Sec. 1497. Vullcanox 41010 NA/LG.
Sec. 1498. Vulkazon AFS/LG.
Sec. 1499. P-Anisaldehyde.
Sec. 1500. 1,2-Pentanediol.
Sec. 1501. Agrumex.
Sec. 1502. Cohedur RL.
Sec. 1503. Formulations of
prosulfuron.
Sec. 1504. Lewatit.
Sec. 1505. Para-Chlorophenol.
Sec. 1506. Cypermethrin.
Sec. 1507. Ion-exchange resin
powder.
Sec. 1508. Ion-exchange resin
powder.
Sec. 1509. Desmodur E 14.
Sec. 1510. Desmodur VP LS 2253.
Sec. 1511. Desmodur R-E.
Sec. 1512. Walocel MW 3000 PFV.
Sec. 1513. TSME.
Sec. 1514. Walocel VP-M 20660.
Sec. 1515. Xama 2.
Sec. 1516. Xama 7.
Sec. 1517. Certain cases for toys.
Sec. 1518. Certain cases for toys.
Sec. 1519. Aniline 2.5-disulfonic
acid.
Sec. 1520. 1,4-benzenedicarboxylic acid, polymer with
n,n-bis(2-aminoethyl)-1,2-ethanediamine, cyclized,
methosulfate.
Sec. 1521. Sulfur blue 7.
Sec. 1522. Formaldehyde, reaction products with 1,4-benzenediol and
m-phenylenediamine, sulfurized.
Sec. 1523. Isocyanatosulfonyl.
Sec. 1524. Isocyanatosulfonyl.
Sec. 1525. Gemifloxacin, gemifloxacin mesylate, and gemifloxacin
mesylate sesquihydrate.
Sec. 1526. Butralin.
Sec. 1527. Spirodiclofen.
Sec. 1528. Propamocarb HCL
(PREVICUR).
Sec. 1529. Desmodur IL.
Sec. 1530. Chloroacetone.
Sec. 1531. IPN
(isophthalonitrile).
Sec. 1532. NOA 446510 technical.
Sec. 1533. Hexythiazox technical.
Sec. 1534. Crelan (self-blocked cycloaliphatic
polyuretdione).
Sec. 1535. Aspirin.
Sec. 1536. Desmodur BL XP 2468.
Sec. 1537. Desmodur RF-E.
Sec. 1538. Desmodur HL.
Sec. 1539. D-Mannose.
Sec. 1540. Certain camel hair.
Sec. 1541. Waste of camel hair.
Sec. 1542. Certain camel hair.
Sec. 1543. Woven fabric of vicuna
hair.
Sec. 1544. Certain camel hair.
Sec. 1545. Noils of camel hair.
Sec. 1546. Chloroacetic acid, ethyl
ester.
Sec. 1547. Chloroacetic acid, sodium
salt.
Sec. 1548. Low expansion laboratory
glass.
Sec. 1549. Stoppers, lids, and other
closures.
Sec. 1550. Pigment yellow 213.
Sec. 1551. Indoxacarb.
Sec. 1552. Dimethyl carbonate.
Sec. 1553. 5-Chloro-1-indanone
(EK179).
Sec. 1554. Mixtures of famoxadone and
cymoxanil.
Sec. 1555. Decanedioic acid, bis(2,2,6,6-tetramethyl-4-piperidinyl)
ester.
Sec. 1556. Acid blue 80.
Sec. 1557. Pigment brown 25.
Sec. 1558. Formulations of
azoxystrobin.
Sec. 1559. Formulations of
pinoxaden/cloquintocet.
Sec. 1560. Mixtures of
difenoconazole/mefenoxam.
Sec. 1561. Fludioxinil technical.
Sec. 1562. Mixtures of
clodinafop-propargyl.
Sec. 1563. Avermectin b, 1,4“-deoxy-4”-methylamino-,
(4“r)-, benzoate.
Sec. 1564. Cloquintocet-mexyl.
Sec. 1565. Metalaxyl-M technical.
Sec. 1566. Cyproconazole
technical.
Sec. 1567. Pinoxaden technical.
Sec. 1568. Mixtures of
tralkoxydim.
Sec. 1569. Certain chemicals.
Sec. 1570. Mixtures of ()-(cis and
trans)-1-[[2-(2,4-dichlorophenyl)-4-propyl-1,3-dioxolan-2-yl]-methyl]-1h-1,2,4-triazole.
Sec. 1571. Paraquat dichloride.
Sec. 1572. Certain basketballs.
Sec. 1573. Certain leather
basketballs.
Sec. 1574. Certain rubber
basketballs.
Sec. 1575. Certain volleyballs.
Sec. 1576.
4-Chloro-3-[[3-(4-methoxyphenyl)-1,3-dioxopropyl]-amino]-dodecyl
ester.
Sec. 1577. Linuron.
Sec. 1578. N,N-Dimethylpiperidinium chloride (mepiquat
chloride).
Sec. 1579. Diuron.
Sec. 1580. Formulated product Krovar I
DF.
Sec. 1581. Triasulfuron technical.
Sec. 1582. Brodifacoum technical.
Sec. 1583. Pymetrozine technical.
Sec. 1584. Formulations of thiamethoxam, difenoconazole,
fludioxinil, and mefenoxam.
Sec. 1585. Trifloxysulfuron-sodium
technical.
Sec. 1586. 2 Benzylthio-3-ethyl sulfonyl
pyridine.
Sec. 1587.
2-Amino-4-methoxy-6-methyl-1,3,5-triazine.
Sec. 1588. Formulated products containing mixtures of the active
ingredient 2-chloro-n-[[(4-methoxy-6-methyl-1,3,5-triazin-2yl)
amino]carbonyl] benzenesulfonamide and application
adjuvants.
Sec. 1589.
2-methyl-4-methoxy-6-methylamino-1,3,5-triazine.
Sec. 1590. Mixtures of sodium-2-chloro-6-[(4,6
dimethoxypyrimidin-2-yl)thio]benzoate and application adjuvants
(pyrithiobac-sodium).
Sec. 1591. Certain decorative plates, decorative sculptures,
decorative plaques, and architectural
miniatures.
Sec. 1592. Certain music boxes.
Sec. 1593. 2-Methyl-4-chlorophenoxyacetic
acid.
Sec. 1594. Phenmedipham.
Sec. 1595. Desmedipham.
Sec. 1596. Certain footwear with open toes or
heels.
Sec. 1597. Certain work footwear.
Sec. 1598. Certain refracting and reflecting
telescopes.
Sec. 1600. Certain work footwear.
Sec. 1601. Certain footwear for
men.
Sec. 1602. Certain rubber or plastic
footwear.
Sec. 1604. Zinc
dimethyldithiocarbamate.
Sec. 1605. Certain liquid crystal device (LCD) panel
assemblies.
Sec. 1606. Certain watertube boilers and reactor vessel
heads.
Chapter 2--Existing Duty Suspensions and
Reductions
Sec. 1611. Extension of certain existing duty suspensions and
reductions.
Subtitle B--Other Tariff
Provisions
Chapter 1--Liquidation Or Reliquidation of Certain
Entries
Sec. 1621. Certain tramway cars and associated spare
parts.
Sec. 1622. Reliquidation of certain entries of
candles.
Sec. 1623. Certain entries of roller
chain.
Sec. 1624. Certain entries of soundspa clock
radios.
Chapter 2--Miscellaneous
Provisions
Sec. 1631. Vessel repair duties.
Sec. 1632. Suspension of new shipper review
provision.
Sec. 1633. Extension and modification of duty suspension on wool
products; wool research fund; wool duty
refunds.
Sec. 1634. Authorities relating to DR-CAFTA
Agreement.
Sec. 1635. Technical amendments to Customs
modernization.
Subtitle C--Effective Date
Sec. 1641. Effective date.
SEC. 1402. REFERENCE.
Except as otherwise expressly provided, whenever in this title an
amendment or repeal is expressed in terms of an amendment to, or
repeal of, a chapter, subchapter, note, additional U.S. note, heading,
subheading, or other provision, the reference shall be considered to
be made to a chapter, subchapter, note, additional U.S. note, heading,
subheading, or other provision of the Harmonized Tariff Schedule of
the United States (19 U.S.C. 3007).
Subtitle A--Temporary Duty Suspensions and
Reductions
CHAPTER 1--NEW DUTY SUSPENSIONS AND
REDUCTIONS
SEC. 1411. CERTAIN NON-KNIT GLOVES DESIGNED FOR USE BY AUTO
MECHANICS.
(a) IN GENERAL- Subchapter II of chapter 99 is amended by inserting
in numerical sequence the following new
headings:
----------------------
----------------------
' 9902.14.01 Mechanics' work gloves, valued not over $3.50 per pair
(provided for in subheading 6216.00.58) 2.8% No change No change On or
before 12/31/2009
9902.14.02 Mechanics' work gloves, valued over $3.50 but not over
$3.70 per pair (provided for in subheading 6216.00.58) 2.8% No change
No change On or before 12/31/2009
’.
9902.14.03 Mechanics' work gloves, valued over $3.70 but not over
$4.99 per pair (provided for in subheading 6216.00.58) 2.8% No change
No change On or before 12/31/2009
’.
9902.14.04 Mechanics' work gloves, valued over $4.99 but not over
$7.72 per pair (provided for in subheading 6216.00.58) 2.8% No change
No change On or before 12/31/2009
’.
9902.14.05 Mechanics' work gloves, valued over $7.72 per pair
(provided for in subheading 6216.00.58) 2.8% No change No change On or
before 12/31/2009 ’.
----------------------
(b) AMENDMENT TO U.S. NOTES- Subchapter II of chapter 99 is amended
by adding at the end of the U.S. Notes to such subchapter the
following new U.S. Note:
'18. For purposes of headings 9902.14.01, 9902.14.02, 9902.14.03,
9902.14.04, and 9902.14.05, the term 'mechanics' work gloves' means
gloves, of man-made fibers, having synthetic leather palms and
fingers; fourchettes of synthetic leather or of fabric of nylon or
elastomeric yarn; backs comprising either one layer of knitted fabric
of elastomeric yarn or three layers, with the outer layer of knitted
fabric of elastomeric yarn, the center layer of foam and the inner
layer of tricot fabric; the foregoing, whether or not including an
thermoplastic rubber logo or pad on the back; and elastic wrist straps
with molded thermoplastic rubber hook-and-loop
enclosures.’.
SEC. 1412. CERTAIN MICROPHONES FOR USE IN AUTOMOTIVE
INTERIORS.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.17 Unidirectional (cardioid) electret condenser
microphone modules for use in motor vehicles provided for in headings
8701 through 8705 (other than such modules designed for handheld,
microphone stand, or lapel use), the foregoing each including wire
leads for external connection, whether or not including a multi-pin
board level type connector but not including a battery compartment;
having a typical frequency response of 250 Hertz through 7,000 Hertz
with no more than a 20 decibel deviation in that frequency range and
an electrostatic discharge immunity of 4,000 V (contact) and 8,000 V
(air); and capable of operation and storage in the temperature range
of -40«C through 85«C and a humidity of not over 95 percent
(provided for in subheading 8518.10.80) Free No change No change On or
before 12/31/2009 ’.
----------------------
SEC. 1413. ACRYLIC OR MODACRYLIC SYNTHETIC FILAMENT
TOW.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.21 Synthetic filament tow: acrylic or modacrylic
(provided for in subheading 5501.30.00) 6.8% No change No change On or
before 12/31/2009 ’.
----------------------
SEC. 1414. ACRYLIC OR MODACRYLIC SYNTHETIC STAPLE FIBERS,
CARDED, COMBED, OR OTHERWISE PROCESSED FOR
SPINNING.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.22 Synthetic staple fibers, carded, combed, or otherwise
processed for spinning: acrylic or modacrylic (provided for in
subheading 5506.30.00) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1415. NITROCELLULOSE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
'
----------------------
----------------------
' 9902.10.23 Cellulose nitrates (nitrocellulose, including
collodions) (CAS 9004-70-0) (provided for in subheading 3912.20.00)
4.4% No change No change On or before 12/31/2009
’.
----------------------
SEC. 1416. POTASSIUM
SORBATE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.24 Potassium sorbate (CAS No. 24634-61-5) (provided for
in subheading 2916.19.10) 1.4% No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1417. SORBIC ACID.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.25 Sorbic acid (CAS No. 110-44-1) (provided for in
subheading 2916.19.20) 1.9% No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1418. CERTAIN CAPERS.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
' 9902.10.26 Capers, prepared or preserved by vinegar other than
such goods in immediate containers each holding 3.4 kg or less
(provided for in subheading 2001.90.20) Free No change No change On or
before 12/31/2009 ’.
----------------------
SEC. 1419. CERTAIN PEPPERONCINI PREPARED OR PRESERVED OTHERWISE
THAN BY VINEGAR OR ACETIC ACID.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.27 Pepperoncini, prepared or preserved otherwise than by
vinegar, not frozen (provided for in subheading 2005.90.55) Free No
change No change On or before 12/31/2009
’.
----------------------
SEC. 1420. CERTAIN CAPERS.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.28 Capers, prepared or preserved by vinegar in immediate
containers each holding more than 3.4 kg (provided for in subheading
2001.90.10) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1421. CERTAIN PEPPERONCINI PREPARED OR PRESERVED BY VINEGAR
OR ACETIC ACID IN CONCENTRATIONS AT 0.5 PERCENT OR
GREATER.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.29 Pepperoncini, prepared or preserved by vinegar
(provided for in subheading 2001.90.38) 2.2% No change No change On or
before 12/31/2009 ’.
----------------------
SEC. 1422. CERTAIN PEPPERONCINI PREPARED OR PRESERVED OTHERWISE
THAN BY VINEGAR OR ACETIC ACID IN CONCENTRATIONS LESS THAN 0.5
PERCENT.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.30 Giardiniera, prepared or preserved otherwise than by
vinegar, not frozen (provided for in subheading 2005.90.55) Free No
change No change On or before 12/31/2009
’.
----------------------
SEC. 1423. CHLORAL.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.31 Trichloroacetaldehyde (CAS
No. 75-87-6) (provided for
in subheading 2913.00.50) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1424. IMIDACLOPRID TECHNICAL
(IMIDACLOPRID).
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.32
1-[(6-Chloro-3-pyrdinyl)methyl]-N-nitro-2-imidazolidinimine
(Imidacloprid) (CAS No. 138261-41-3) (provided for in subheading
2933.39.27) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1425. TRIADIMEFON.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.33
1-(4-Chlorophenoxy)-3,3-dimethyl-1-(1H-1,2,4-triazol-1-y1)-2-butanone
(CAS No. 43121-43-3) (Triadimefon) (provided for in subheading
2933.99.22) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1426. POLYETHYLENE
HE1878.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.34 Polyethylene HE1878 (CAS No. 25087-34-7), with
l-butene as comonomer (provided for in subheading 3901.20.50) 3.6% No
change No change On or before 12/31/2009
’.
----------------------
SEC. 1427. THIACLOPRID.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.35
(Z)-[3-[(6-chloro-3-pyridinyl)methyl]-2-thiazolidinylidene]cyanamide
(thiacloprid) (CAS No. 111988-49-9) (provided for in subheading
2934.10.10) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1428. PYRIMETHANIL.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.36 4,6-Dimethyl-N-phenyl-2-pyrimidinamine (pyrimethanil)
(CAS No. 53112-28-0) (provided for in subheading 2933.59.15) Free No
change No change On or before 12/31/2009
’.
----------------------
SEC. 1429. FORAMSULFURON.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.37 Foramsulfuron (Benzamide,
2-(((((4,6-dimethoxy-2-pyrimidinyl)amino)
carbonyl)amino)sulfonyl)-4-(formylamino)- N,N-dimethyl-,) (CAS No.
173159-57-4), in bulk or put up in forms or packaging for retail sale
(provided for in subheading 2935.00.75 or 3808.30.15) 2.6% No change
No change On or before 12/31/2009
’.
----------------------
SEC. 1430. FENAMIDONE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.38 (5S)-3,5-Dihydro-5- methyl-2-(methylthio)-
5-phenyl-3-(phenylamino)- 4H-imidazol-4-one (Fenamidone) (CAS No.
161326-34-7) (provided for in subheading 2933.29.35) Free No change No
change On or before 12/31/2009
’.
----------------------
SEC. 1431. CYCLANILIDE
TECHNICAL.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.39
1-(2,4-Dichlorophenylaminocarbonyl)cyclopropane-carboxylic acid
(Cyclanilide) (CAS No. 113136-77-9) (provided for in subheading
2924.29.47) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1432.
PARA-BENZOQUINONE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.40 1,4-Benzoquinone (CAS No. 106-51-4) (provided for in
subheading 2914.69.90) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1433. O-ANISIDINE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.41 o-Anisidine (CAS No. 90-04-4) (provided for in
subheading 2922.22.10) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1434. 2,4-XYLIDINE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.43 2,4-Xylidine (CAS No. 95-68-1) (provided for in
subheading 2921.49.10) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1435. CROTONALDEHYDE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.44 Crotonaldehyde (2-butenaldehyde) (CAS No. 4170-30-3)
(provided for in subheading 2912.19.50) Free No change No change On or
before 12/31/2009 ’.
----------------------
SEC. 1436. BUTANEDIOIC ACID, DIMETHYL ESTER, POLYMER WITH
4-HYDROXY-2,2,6,6,-TETRAMETHYL-1-PIPERIDINEETHANOL.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.47 Butanedioic acid, dimethyl ester, polymer with
4-hydroxy-2,2,6,6,-tetramethyl-1-piperidineethanol (CAS No.
65447-77-0) (provided for in subheading 3907.99.00) Free No change No
change On or before 12/31/2009
’.
----------------------
SEC. 1437. MIXTURES OF CAS NOS. 106990-43-6 AND
65447-77-0.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.48 1,3,5-Triazine-2,4,6-triamine,
N,N-[1,2-ethanediylbis[[[4,6-bis[butyl
(1,2,2,6,6-pentamethyl-4-piperidinyl)amino]-1,3,5-triazine-2-yl]imino]-3,1-propanediyl]]bis[N,N-dibutyl-N,N-bis(1,2,2,6,6-pentamethyl-4-piperidinyl)-
(CAS No. 106990-43-6) and Butanedioic acid, dimethylester polymer with
4-hyroxy-2,2,6,6-tetramethyl-1-piperdine ethanol (CAS No. 65447-77-0)
(Provided for in subheading 3812.30.90) Free No change No change On or
before 12/31/2009 ’.
----------------------
SEC. 1438. MCPA.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.54 2-Ethylhexyl (4-chloro-2-methylphenoxy)acetate (CAS
No. 29450-45-1) (provided for in subheading 2918.90.20) Free No change
No change On or before 12/31/2009
’.
----------------------
SEC. 1439. BRONATE
ADVANCED.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
' 9902.10.55 Formulations of 2,6-dibromo-4-cyanophenyl octanoate
(CAS No. 1689-99-2), 2, 6-dibromo-4-cyanophenyl heptanoate (CAS No.
56634-95-8), and 2-ethylhexyl (4-chloro-2-methylphenoxy)acetate (CAS
No. 29450-45-1) (provided for in subheading 3808.30.15) 2.8% No change
No change On or before 12/31/2009
’.
----------------------
SEC. 1440. BROMOXYNIL OCTANOATE
TECH.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.56 2,6-dibromo-4-cyanophenyl octanoate (CAS No.
1689-99-2) (provided for in subheading 2926.90.25) Free No change No
change On or before 12/31/2009
’.
----------------------
SEC. 1441. BROMOXYNIL MEO.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.57 2,6-Dibromo-4-cyanophenyl octanoate/heptanoate (CAS
Nos. 1689-99-2 and 56634-95-8) (provided for in subheading 3808.30.15)
Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1442. HYDRAULIC CONTROL
UNITS.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.62 Hydraulic control units designed for use in braking
systems of hybrid motor vehicles of heading 8703 (provided for in
subheading 9032.89.60) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1443. SHIELD ASY-STEERING
GEAR.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.63 Steering gear assemblies for single-pinion
constant-ratio electronic power assisted steering systems rated at 80
amperes at 12V, the foregoing designed for use in hybrid motor
vehicles of heading 8703 (provided for in subheading 8708.99.73) Free
No change No change On or before 12/31/2009
’.
----------------------
SEC. 1444.
2,4-DICHLOROANILINE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.64 2,4-Dichloroaniline (CAS No. 554-00-7) (provided for
in subheading 2921.42.18) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1445.
2-ACETYLBUTYROLACTONE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.65 2-Acetylbutyrolactone (CAS No. 517-23-7) (provided for
in subheading 2932.29.50) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1446. ALKYLKETONE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.66 1-(4-Chlorophenyl)-4, 4-dimethyl-3-pentanone (CAS No.
66346-01-8) (provided for in subheading 2914.70.40) Free No change No
change On or before 12/31/2009
’.
----------------------
SEC. 1447. CYFLUTHRIN
(BAYTHROID).
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.67 Cyano(4-fluoro-3-phenoxyphenyl)methyl
3-(2,2-dichloroethenyl)-2,2-dimethylcyclopropanecarboxylate
(Cyfluthrin, excluding b-Cyfluthrin) (CAS No. 68359-37-5) (provided
for in subheading 2926.90.30) 3.5% No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1448. BETA-CYFLUTHRIN.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.68 Reaction mixture comprising the enantiomeric pair
(R)-a-cyano-4-fluoro-3-phenoxybenzyl
(1S,3S)-3-(2,2-dichlorovinyl)-2,2-dimethylcyclopropanecarboxylate and
(S)-a-cyano-4-fluoro-3-phenoxybenzyl
(1R,3R)-3-(2,2-dichlorovinyl)-2,2-dimethylcyclopropanecarboxylate in
ratio 1:2 with the enantiomeric pair
(R)-a-cyano-4-fluoro-3-phenoxybenzyl
(1S,3R)-3-(2,2-dichlorovinyl)-2,2-dimethylcyclopropanecarboxylate and
(S)-a-cyano-4-fluoro-3-phenoxybenzyl
(1R,3S)-3-(2,2-dichlorovinyl)-2,2-dimethylcyclopropanecarboxylate
(b-Cyfluthrin) (CAS No. 68359-37-5) (provided for in subheading
2926.90.30) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1449. CYCLOPROPANE-1,1-DICARBOXYLIC ACID, DIMETHYL
ESTER.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.69 Cyclopropane-1,1-dicarboxylic acid, dimethyl ester
(CAS No. 6914-71-2) (provided for in subheading 2917.20.00) 1.8% No
change No change On or before 12/31/2009
’.
----------------------
SEC. 1450. SPIROXAMINE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.70
8-(1,1-Dimethylethyl)-N-ethyl-N-propyl-1,4-dioxaspiro[4,5]decane-2-methanamine
(CAS 118134-30-8) (provided for in subheading 2932.99.90) Free No
change No change On or before 12/31/2009
’.
----------------------
SEC. 1451. SPIROMESIFEN.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.71 3,3-Dimethylbutanoic acid,
2-oxo-3-(2,4,6-trimethylphenyl)-1-oxaspiro[4.4]non-3-en-yl ester (CAS
283594-90-1) (provided for in subheading 2932.29.10) Free No change No
change On or before 12/31/2009
’.
----------------------
SEC. 1452.
4-CHLOROBENZALDEHYDE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
SEC. 1453. OXADIAZON.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.73
5-tert-butyl-3-(2,4-dichloro-5-isopropoxyphenyl)-1,3,4-oxadiazol-2(3H)-one
(Oxadiazon) (CAS No. 19666-30-9) (provided for in subheading
2934.99.11) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1454. NAHP.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.74 2-(1,1-Dimethylethyl)-5-hydroxypyrimidine, sodium salt
(CAS No. 146237-62-9) (provided for in subheading 2933.59.70) Free No
change No change On or before 12/31/2009
’.
----------------------
SEC. 1455. PHOSPHORUS
THIOCHLORIDE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.75 Phosphorus Thiochloride (CAS No. 3982-91-0) (provided
for in subheading 2851.00.00) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1456. TRIFLOXYSTROBIN.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.76. Methyl
(E)-methoxyimino-{(E)-a-[1-(a,a,a-trifluoro-m-tolyl)ethylideneaminooxy]-o-tolyl}acetate
(Trifloxystrobin) (CAS No. 141517-21-7) (provided for in subheading
2929.90.20) 2.4% No change No change On or before 12/31/2009
’.
----------------------
SEC. 1457. PHOSPHORIC ACID, LANTHANUM SALT, CERIUM
TERBIUM-DOPED.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.77 Phosphoric acid, lanthanum salt, cerium terbium-doped
(CAS No. 95823-34-0) (provided for in subheading 2846.90.80) Free No
change No change On or before 12/31/2009
’.
----------------------
SEC. 1458. LUTETIUM OXIDE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.78 Lutetium oxide (CAS No. 12032-20-1) (provided for in
subheading 2846.90.80) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1459. ACM.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.79 (3-Acetoxy-3-cyanopropyl) methylphosphinic acid, butyl
ester (CAS No. 167004-78-6) (provided for in subheading 2931.00.90)
0.7% No change No change On or before 12/31/2009
’.
----------------------
SEC. 1460. PERMETHRIN.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.80 (3-Phenoxyphenyl)methyl
3-(2,2-dichloroethenyl)-2,2-dimethylcyclopropanecarboxylate
(Permethrin) (CAS No. 52645-53-1) (provided for in subheading
2916.20.50) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1461. THIDIAZURON.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.81 N-Phenyl-N -(1,2,3-thiadiazol-5-yl)urea (Thidiazuron)
CAS No. 51707-55-2), whether or not mixed with application adjuvants
(provided for in subheading 2934.99.15 or 3808.30.15) Free No change
No change On or before 12/31/2009
’.
----------------------
SEC. 1462. FLUTOLANIL.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.82
N-[3-(1-Methylethoxy)phenyl]-2-(trifluoromethyl)benzamide (Flutolanil)
(CAS No. 66332-96-5) (provided for in subheading 2924.29.47) Free No
change No change On or before 12/31/2009
’.
----------------------
SEC. 1463. RESMETHRIN.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.83 [5-(Phenylmethyl)-3-furanyl]methyl
2,2-dimethyl-3-(2-methyl-1-propenyl) cyclopropanecarboxylate
(Resmethrin) (CAS No. 10453-86-8) (provided for in subheading
2932.19.10) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1464. CLOTHIANIDIN.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.84
(E)-1-(2-Chloro-1,3-thiazol-5-ylmethyl)-3-methyl-2-nitroguanidine
(Clothianidin) (CAS No. 210880-92-5) (provided for in subheading
2934.10.90) 5.4% No change No change On or before 12/31/2009
’.
----------------------
SEC. 1465. CERTAIN MASTER CYLINDER
ASSEMBLES.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.92 Master cylinder assemblies for braking systems, not
incorporating a vacuum booster, the foregoing designed for use in
hybrid motor vehicles of heading 8703 (provided for in subheading
8708.39.50) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1466. CERTAIN
TRANSAXLES.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.93 Transaxles, each incorporating an integral electronic
controller, the foregoing designed for use in hybrid motor vehicles of
heading 8703 (provided for in subheading 8708.40.20) 1.5% No change No
change On or before 12/31/2009
’.
----------------------
SEC. 1467. CONVERTER ASY.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.94 Static converters capable of converting 300 V direct
current to 12 V direct current, designed for use in hybrid motor
vehicles of heading 8703 (provided for in subheading 8504.40.95) Free
No change No change On or before 12/31/2009
’.
----------------------
SEC. 1468. MODULE AND BRACKET ASY-POWER
STEERING.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.95 Controllers for electronic power assisted steering
systems, rated at 80 amperes at 12 V, designed for use in hybrid motor
vehicles of heading 8703 (provided for in subheading 8537.10.90) Free
No change No change On or before 12/31/2009
’.
----------------------
SEC. 1469. UNIT ASY-BATTERY HI
VOLT.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.96 Nickel metal-hydride storage batteries, exceeding 300
V, the foregoing designed for use in hybrid motor vehicles of heading
8703 (provided for in subheading 8507.80.80) 2.8% No change No change
On or before 12/31/2009 ’.
----------------------
SEC. 1470. CERTAIN ARTICLES OF NATURAL
CORK.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.10.99 Articles of natural cork, not elsewhere specified or
included (provided for in subheading 4503.90.60) 6% No change No
change On or before 12/31/2009
’.
----------------------
SEC. 1471. GLYOXYLIC ACID.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.01 Glyoxylic acid (CAS No. 298-12-4) (provided for in
subheading 2918.30.90) 1.6% No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1472. CYCLOPENTANONE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.02 Cyclopentanone (CAS No. 120-92-3) (provided for in
subheading 2914.29.50) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1473. MESOTRIONE
TECHNICAL.
(a) Calendar Year 2006- Subchapter II of chapter 99 is amended by
inserting in numerical
sequence the following new
heading:
----------------------
----------------------
' 9902.11.03
2-[4-(Methylsulfonyl)-2-nitrobenzoyl]-1,3-cyclohexanedione
(Mesotrione) (CAS No. 104206-82-8) (provided for in subheading
2930.90.10) 6.04% No change No change On or before 12/31/2006
’.
----------------------
(b) Calendar Year 2007-
(1) IN GENERAL- Heading 9902.11.03, as added by subsection (a), is
amended--
(A) by striking '6.04%’ and inserting '6.08%’;
and
(B) by striking '12/31/2006’ and inserting
'12/31/2007’.
(2) EFFECTIVE DATE- The amendments made by paragraph (1) shall take
effect on January 1, 2007.
(c) Calendar Years 2008 and 2009-
(1) IN GENERAL- Heading 9902.11.03, as added by subsection (a) and
amended by subsection (b), is further
amended--
(A) by striking '6.08%’ and inserting '6.11%’;
and
(B) by striking '12/31/2007’ and inserting
'12/31/2009’.
(2) EFFECTIVE DATE- The amendments made by paragraph (1) shall take
effect on January 1, 2008.
SEC. 1474. MALONIC ACID-DINITRILE 50%
NMP.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.04 50% solution of malononitrile in methyl-2-pyrrolidone
solvent (CAS Nos. 109-77-3 and 872-50-4) (provided for in subheading
3824.90.9190) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1475. FORMULATIONS OF NOA
446510.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.05 Formulations of NOA 446510 which include NOA 446510
Technical,
2-(4-chloro-phenyl)-N-[2-(3-methoxy-4-prop-2-ynyloxy-phenyl)ethyl]-2-prop-2-ynyloxyacetamide
(CAS No. 374726-62-2) (provided for in subheading 3808.20.15) Free No
change No change On or before 12/31/2009
’.
----------------------
SEC. 1476. DEMBB DISTILLED-ISO
TANK.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.06 2-Bromo-1,3-diethyl-5-methylbenzene (CAS No.
314084-61-2) (DEMBB) (provided for in subheading 2903.69.80) Free No
change No change On or before 12/31/2009
’.
----------------------
SEC. 1477. METHYLIONONE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.10
3-Methyl-4-(2,6,6-trimethylcyclohex-2-enyl)but-3-en-2-one
(Methylionone) (CAS No. 1335-46-2) (provided for in subheading
2914.23.00) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1478. CERTAIN ACRYLIC FIBER
TOW.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.11 Acrylic fiber tow (polyacrylonitrile tow) containing
by weight a minimum of 92 percent acrylonitrile, not more than 0.1
percent zinc and from 4 to 8 percent water, imported in the form of
from 1 to 12 sub-bundles crimped together, each containing 24,000
filaments (plus or minus 0.06 percent) and with average filament
denier of 1.5 decitex (plus or minus 0.08 percent) (provided for in
subheading 5501.30.00) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1479. CERTAIN ACRYLIC FIBER
TOW.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.12 Acrylic fiber tow (polyacrylonitrile tow) containing
by weight a minimum of 92 percent acrylonitrile, not more than 0.1
percent zinc and from 2 to 8 percent water, imported in the form of 6
sub-bundles crimped together, each containing 45,000 filaments (plus
or minus 0.06 percent) and with average filament denier of either 1.48
decitex (plus or minus 0.08 percent) or 1.32 decitex (plus or minus
0.09 percent) (provided for in subheading 5501.30.00) Free No change
No change On or before 12/31/2009
’.
----------------------
----------------------
' 9902.11.13 2-(Carbomethoxy) benzenesulfonyl isocyanate (CAS No.
74222-95-0) (provided for in subheading 2930.90.29) Free No change No
change On or before 12/31/2009
’.
----------------------
SEC. 1481. ENDOSULFAN.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.14 6,7,8,9,10,10-
Hexachlorohexahydromethano-2,4,3-benzodioxathiepin-3-oxide
(Endosulfan) (CAS No. 115-29-7) (provided for in subheading 2920.90.50
or 3808.10.50) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1482. TETRACONAZOLE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.15
1-[2-(2,4-dichlorophenyl)-3-(1,1,2,2-tetrafluoroethoxy)propyl]-1H-1,2,4-triazole
(Tetraconazole) (CAS No. 112281-77-3) (provided for in subheading
2933.99.22) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1483. M-ALCOHOL.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.16
2-(2,4-Dichlorophenyl)-3-(1H-1,2,4-triazol-1-yl)propanol (CAS No.
112281-82-0) (provided for in subheading 2933.99.82) 1% No change No
change On or before 12/31/2009
’.
----------------------
SEC. 1484. CERTAIN MACHINES FOR USE IN THE ASSEMBLY OF
MOTORCYCLE WHEELS.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.17 Wheel spoke tightening machines (provided for in
subheading 8479.89.98), for use with wheels of vehicles of heading
8711 Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1485. DELTAMETHRIN.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.26 (S)-a-Cyano-3-phenoxybenzyl
(1R,3R)-3-(2,2-dibromovinyl)-2,2-dimethylcyclopropanecarboxylate
(Deltamethrin) (CAS No. 52918-63-5) (provided for in subheading
2926.90.30) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1486. PALM FATTY ACID
DISTILLATE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.32 Monocarboxylic fatty acids derived from palm oil
(provided for in subheading 3823.19.20) 1% No change No change On or
before 12/31/2009 ’.
----------------------
SEC. 1487.
4-METHOXY-2-METHYLDIPHENYLAMINE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.35 4-Methoxy-2-methyldiphenylamine (CAS No. 41317-15-1)
(provided for in subheading 2922.29.60) 1.1% No change No change On or
before 12/31/2009 ’.
----------------------
SEC. 1488.
2-METHYLHYDROQUINONE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.36 2-Methylhydroquinone (CAS No. 95-71-6) (provided for
in subheading 2907.29.90) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1489.
1-FLUORO-2-NITROBENZENE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.37 1-Fluoro-2-nitrobenzene (CAS No. 1493-27-2) (provided
for in subheading 2904.90.30) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1490. COSMETIC BAGS WITH A FLEXIBLE OUTER SURFACE OF
REINFORCED OR LAMINATED POLYVINYL CHLORIDE
(PVC).
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.43 Vanity cases that are of a soft sided construction, of
reinforced or laminated polyvinyl chloride plastics, and are of a kind
normally carried in the pocket or in the handbag and used to contain
and apply cosmetic preparations (provided for in subheading
4202.12.20) 13.3% No change No change On or before 12/31/2009
’.
----------------------
SEC. 1491. MIXTURES OF METHYL
4-IODO-2-[3-(4-METHOXY-6-METHYL-1,3,5-TRIAZIN-2-YL)UREIDOSULFONYL]BENZOATE,
SODIUM SALT (IODOSULFURON METHYL, SODIUM
SALT).
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.44 Mixtures of methyl
4-iodo-2-[3-(4-methoxy-6-methyl-1,3,5- triazin-2-yl) ureidosulfonyl]
benzoate, sodium salt (Iodosulfuron methyl, sodium salt) (CAS No.
144550-36-7) and application adjuvants (provided for in subheading
3808.30.15) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1492. ETHYL
4,5-DIHYDRO-5,5-DIPHENYL-1,2-OXAZOLE-3-CARBOXYLATE
(ISOXADIFEN-ETHYL).
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.45 Ethyl
4,5-dihydro-5,5-diphenyl-1,2-oxazole-3-carboxylate (Isoxadifen-ethyl)
(CAS No. 163520-33-0) (provided for in subheading 2934.99.39) Free No
change No change On or before 12/31/2009
’.
----------------------
SEC. 1493.
(5-CYCLOPROPYL-4-ISOXAZOLYL)[2-(METHYLSULFONYL)-4-(TRIFLUOROMETHYL)PHENYL]METHANONE
(ISOXAFLUTOLE).
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.46
(5-cyclopropyl-4-isoxazolyl)[2-(methylsulfonyl)-4-(trifluoromethyl)
phenyl]methanone (Isoxaflutole) (CAS No. 141112-29-0) (provided for in
subheading 2934.99.15) 4.8% No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1494. METHYL
2-[(4,6-DIMETHOXYPYRIMIDIN-2-YLCARBAMOYL)SULFAMOYL]-a-(METHANESULFONAMIDO)-P-TOLUATE
(MESOSULFURON-METHYL) WHETHER OR NOT MIXED WITH APPLICATION
ADJUVANTS.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.48 Methyl
2-[(4,6-dimethoxypyrimidin-2-ylcarbamoyl)sulfamoyl]-a-(methanesulfonamido)-p-toluate
(Mesosulfuron-methyl) (CAS No. 208465-21-8) whether or not mixed with
application adjuvants (provided for in subheading 2935.00.75 or
3808.30.15) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1495. MIXTURES OF FORAMSULFURON AND
IODOSULFURON-METHYL-SODIUM.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
---------------------->
----------------------
' 9902.11.49 Mixtures of
N,N-dimethyl-2[3-(4,6-dimethoxypyrimidin-2-yl) ureidosulfonyl]-4-
formylaminobenzamide (Foramsulfuron) (CAS No. 173159-57-4), methyl
4-iodo-2-[3-(4-methoxy-6-methyl-1,3,5-triazin-2-yl)
ureidosulfonyl]benzoate, sodium salt (Iodosulfuron-methyl-sodium) (CAS
No. 144550-36-7) and application adjuvants (provided for in subheading
3808.30.15) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1496. VULCUREN UPKA
1988.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.54 1,6-Bis(N,N’-dibenzylthiocarbamoyldithio)hexane
(CAS No. 151900-44-6) (provided for in subheading 2930.20.20) Free No
change No change On or before 12/31/2009
’.
----------------------
SEC. 1497. VULLCANOX 41010
NA/LG.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.55 N-Isopropyl-N’-phenyl-p-phenylenediamine (CAS
No. 101-72-4) (provided for in subheading 2921.51.50) Free No change
No change On or before 12/31/2009
’.
----------------------
SEC. 1498. VULKAZON AFS/LG.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.56 Pentaerythritolbis(tetrahydrobenzaldehyde acetal) (CAS
No. 6600-31-3) (provided for in subheading 2932.99.90) Free No change
No change On or before 12/31/2009
’.
----------------------
SEC. 1499. P-ANISALDEHYDE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.57 P-Anisaldehyde (CAS No. 123-11-5) (Benzoldehyde,
4-methoxy-) (provided for in subheading 2912.49.10) Free No change No
change On or before 12/31/2009
’.
----------------------
SEC. 1500. 1,2-PENTANEDIOL.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.60 1,2-Pentanediol (CAS No. 5343-92-0) (provided for in
subheading 2905.39.90) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1501. AGRUMEX.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following:
----------------------
----------------------
' 9902.11.62 o-tert-Butylcyclohexyl acetate, cis form (CAS No.
20298-69-9) (Agrumex) (Cyclohexanol, 2-(1,1-dimethyl-) (provided for
in subheading 2915.39.45) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1502. COHEDUR RL.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.63 Mixtures of resorcinol (CAS No. 108-46-3),
hexamethylolmelamine ether (CAS No. 3089-11-0) and dibutyl phthalate
(CAS No. 84-74-2) (provided for in subheading 3824.90.28) Free No
change No change On or before 12/31/2009
’.
----------------------
SEC. 1503. FORMULATIONS OF
PROSULFURON.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.64 Mixtures of Prosulfuron
(1-(4-methoxy-6-methyl-1,3,5-triazin-2-yl)-3-[2-(3,3,3-trifluoropropyl)-phenylsulfonyl]urea
) (CAS No. 94125-34-5) and application adjuvants (provided for in
subheading 3808.30.15) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1504. LEWATIT.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.71 Ion-exchange resins (cationic H form), consisting of
copolymers of acrylic acid and diethylene glycol divinyl ether (CAS
No. 359785-58-3) (provided for in subheading 3914.00.60) Free No
change No change On or before 12/31/2009
’.
----------------------
SEC. 1505.
PARA-CHLOROPHENOL.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.72 para-Chlorophenol (CAS No. 106-48-9) (provided for in
subheading 2908.10.60) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1506. CYPERMETHRIN.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.74 Cyano(3-phenoxyphenyl)methyl
3-(2,2-dichloroethenyl)-2,2-dimethylcyclopropanecarboxylate
(Cypermethrin) (CAS No. 52315-07-8) (provided for in subheading
2926.90.30) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1507. ION-EXCHANGE RESIN
POWDER.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.78 Ion-exchange resin powder comprised of a copolymer of
methacrylic acid cross-linked with divinylbenzene, in the hydrogen
ionic form, of a nominal partical size between 0.025mm and 0.150 mm,
dried to less than 5% moisture (CAS No. 50602-21-6)(provided for in
subheading 3914.00.60) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1508. ION-EXCHANGE RESIN
POWDER.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.79 Ion-exchange resin powder comprised of a copolymer of
methacrylic acid cross-linked with divinylbenzene, in the potassium
ionic form, of a nominal particle size between 0.025mm and 0.150 mm,
dried to less than 10% moisture (CAS No. 65405-55-2) (provided for in
subheading 3914.00.60) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1509. DESMODUR E 14.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.80 1,2,3-Propanetriol, polymer with
2,4-diisocyanato-1-methylbenzene,
2-ethyl-2-(hydroxymethyl)-1,3-propanediol, methyloxirane and oxirane
(CAS No. 127821-00-5) (provided for in subheading 3909.50.50) Free No
change No change On or before 12/31/2009
’.
----------------------
SEC. 1510. DESMODUR VP LS
2253.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.82 Hexane, 1,6-diisocyanato-, homopolymer,
3,5-dimethyl-1H-pyrazole-blocked (CAS No. 163206-31-3) (provided for
in subheading 3911.90.90) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1511. DESMODUR R-E.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.83 4,4, 4-TT Desmodur R-E in solvent (CAS No. 2422-91-5)
in solvent (provided for in subheading 3824.90.28) Free No change No
change On or before 12/31/2009
’.
----------------------
SEC. 1512. WALOCEL MW 3000
PFV.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.84 Methyl hydroxyethyl cellulose products containing 30%
or greater content of 2-hydroxyethyl methyl ether cellulose
('MHEC’ ) reaction products with glyoxal (CAS No. 68441-63-4)
(provided for in subheading 3912.39.00) Free No change No change On or
before 12/31/2009 ’.
----------------------
SEC. 1513. TSME.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.85 ortho/para-Toluenesulfonic acid, methyl ester (TSME)
(CAS Nos. 23373-38-8 and 80-48-8) (provided for in subheading
2904.10.32) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1514. WALOCEL VP-M
20660.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.86 Methyl Hydroxyethyl Cellulose with a 77% or greater
content of 2-hydroxyethyl methyl ether cellulose (CAS No. 9032-42-2)
(provided for in subheading 3912.39.00) Free No change No change On or
before 12/31/2009 ’.
----------------------
SEC. 1515. XAMA 2.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.87 Trimethylopropane tris(3-aziridinylpropanoate) (CAS
No. 52234-82-9) (provided for in subheading 2933.99.97) Free No change
No change On or before 12/31/2009
’.
----------------------
SEC. 1516. XAMA 7.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.88 Polyfunctional aziridine (CAS No. 57116-45-7)
(provided for in subheading 2933.99.97) Free No change No change On or
before 12/31/2009 ’.
----------------------
SEC. 1517. CERTAIN CASES FOR
TOYS.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.90 Cases or containers (provided for in subheading
4202.92.90 and not including goods described in heading 9902.01.81),
specially shaped or fitted for, and with labeling, logo or other
descriptive information on the exterior of the case or container
indicating its intention to be used for, electronic drawing toys or
electronic games of heading 9503 or 9504 Free No change No change On
or before 12/31/2009 ’.
----------------------
SEC. 1518. CERTAIN CASES FOR
TOYS.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.91 Cases or containers (provided for in subheadings
4402.12.80 or 4202.92.90), having one or more molded plastic holders,
clips or fasteners, for holding a doll or dolls, whether or not the
case or container is also capable of holding other goods Free No
change No change On or before 12/31/2009
’.
----------------------
SEC. 1519. ANILINE 2.5-DISULFONIC
ACID.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.92 Aniline 2,5- disulfonic acid (CAS No. 98-44-2)
(1,4-Benzenedisnlfonic acid, 2-amino-) (provided for in subheading
2921.42.90) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1520. 1,4-BENZENEDICARBOXYLIC ACID, POLYMER WITH
N,N-BIS(2-AMINOETHYL)-1,2-ETHANEDIAMINE, CYCLIZED,
METHOSULFATE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.93 1,4-Benzenedicarboxylic acid, polymer With
N,N-Bis(2-aminoethyl)-1,2-ethanediamine, cyclized, methosulfate (CAS
No. 68187-22-4) (provided for in subheading 3908.90.70) Free No change
No change On or before 12/31/2009
’.
----------------------
SEC. 1521. SULFUR BLUE 7.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.94 4-[(4-Amino-3-methylphenyl)amino]phenol, reaction
products with sodium sulfide (Sulfur Blue 7) (CAS No. 1327-57-7)
(provided for in subheading 3204.19.50) Free No change No change On or
before 12/31/2009 ’.
----------------------
SEC. 1522. FORMALDEHYDE, REACTION PRODUCTS WITH 1,4-BENZENEDIOL
AND M-PHENYLENEDIAMINE,
SULFURIZED.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.95 Formaldehyde, reaction products with 1,4-benzenediol
and m-phenylenediamine, sulfurized (CAS No. 110392-46-6) (provided for
in subheading 3204.19.50) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1523.
ISOCYANATOSULFONYL.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.96 2-(Isocyanatosulfonyl)benzoic acid, ethyl ester (CAS
No. 77375-79-2) (provided for in subheading 2930.90.29) Free No change
No change On or before 12/31/2009
’.
----------------------
SEC. 1524.
ISOCYANATOSULFONYL.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.97 2-(Isocyanatosulfonyl)benzoic acid, methyl ester (CAS
No. 74222-95-0) (provided for in subheading 2930.90.29) Free No change
No change On or before 12/31/2009
’.
----------------------
SEC. 1525. GEMIFLOXACIN, GEMIFLOXACIN MESYLATE, AND GEMIFLOXACIN
MESYLATE SESQUIHYDRATE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.11.99 Gemifloxacin (CAS No. 175463-14-6); gemifloxacin
mesylate (CAS No. 210353-53-0 or 204519-65-3); and gemifloxacin
mesylate sesquihydrate (CAS No. 210353-56-3 ) (the foregoing provided
for in subheading 2933.99.46) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1526. BUTRALIN.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.01 Butralin (CAS No. 33629-47-9) (Benzenamine,
4-(1,1-dimethylethyl)-N- (1-methylpropyl)-2,6-dintro-) (provided for
in subheading 2921.43.90) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1527. SPIRODICLOFEN.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.02 2,2-Dimethylbutanoic acid,
3-(2,4-dichlorophenyl)-2-oxo-1-oxaspiro(4.5)dec-3-en-4-yl ester
(Spirodiclofen) (CAS No. 148477-71-8) (provided for in subheading
2932.29.10) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1528. PROPAMOCARB HCL
(PREVICUR).
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.03 Mixtures of propyl 3-(dimethylamino) propylcarbamate
monohydrochloride (Propamocarb hydrochloride) (CAS No. 25606-41-1) and
application adjuvants (provided for in subheading 3808.20.50) Free No
change No change On or before 12/31/2009
’.
----------------------
SEC. 1529. DESMODUR IL.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.04 Poly(toluene diisocyanate) (CAS No. 26006-20-2)
dissolved in organic solvents (provided for in subheading 3911.90.45)
Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1530. CHLOROACETONE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.05 1-Chloro-2-propanone (CAS No. 78-95-5) (provided for
in subheading 2914.70.90) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1531. IPN
(ISOPHTHALONITRILE).
(a) Calendar Year 2006- Subchapter II of chapter 99 is amended by
inserting in numerical sequence the following new
heading:
----------------------
----------------------
' 9902.12.06 1,3-Benzenedicarbonitrile (CAS No. 626-17-5) (provided
for in subheading 2926.90.48) 3.04% No change No change On or before
12/31/2006 ’.
----------------------
(b) Calendar Year 2007-
(1) IN GENERAL- Heading 9902.12.06, as added by subsection (a), is
amended--
(A) by striking '3.04%’ and inserting '3.23%’;
and
(B) by striking 'On or before 12/31/2006’ and inserting 'On
or before 12/31/2007’.
(2) EFFECTIVE DATE- The amendments made by paragraph (1) shall take
effect on January 1, 2007.
(c) Calendar Years 2008 and 2009-
(1) IN GENERAL- Heading 9902.12.06, as added by subsection (a) and
amended by subsection (b), is further
amended--
(A) by striking '3.23%’ and inserting '3.4%’;
and
(B) by striking 'On or before 12/31/2007’ and inserting 'On
or before 12/31/2009’.
(2) EFFECTIVE DATE- The amendments made by paragraph (1) shall take
effect on January 1, 2008.
SEC. 1532. NOA 446510
TECHNICAL.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.07
4-Chloro-N-[2-[3-methoxy-4-(2-propynyloxy)phenyl]ethyl]-a-(2-propynyloxy)benzeneacetamide
(Mandipropamid) (CAS No. 374726-62-2) (provided for in subheading
2924.29.47) 1.2% No change No change On or before 12/31/2009
’.
----------------------
SEC. 1533. HEXYTHIAZOX
TECHNICAL.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.08
trans-5-(4-Chlorophenyl)-N-cyclohexyl-4-methyl-2-oxothiazolidine-3-carboxamide
(Hexythiazox Technical) (CAS No. 78587-05-0) (provided for in
subheading 2934.10.10) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1534. CRELAN (SELF-BLOCKED CYCLOALIPHATIC
POLYURETDIONE).
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.10 2-Oxepanone polymer with 1,4-butanediol and
5-isocyanato-1-(isocyanatomethyl)-1,3,3-trimethylcyclohexane,
2-ethyl-1-hexanol-blocked (CAS No. 189020-69-7) (provided for in
subheading 3909.50.50) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1535. ASPIRIN.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.11 o-Acetylsalicylic acid (aspirin) (CAS No. 50-78-2)
(provided for in subheading 2918.22.10) 3.0% No change No change On or
before 12/31/2009 ’.
----------------------
SEC. 1536. DESMODUR BL XP
2468.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.12 Copolymer of methyl ethyl ketoxime and
toluenediisocyanate (CAS No. 352462-03-4) (provided for in subheading
3911.90.45) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1537. DESMODUR RF-E.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.17 Mixtures of tris(4-isocyanatophenyl)thiophosphate (CAS
No. 4151-51-3) and ethyl acetate and monochlorobenzene as solvents
(provided for in subheading 3824.90.28) Free No change No change On or
before 12/31/2009 ’.
----------------------
SEC. 1538. DESMODUR HL.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.18 Benzene, 1,3-diisocyanatomethyl-, polymer with
1,6-diisocyanatohexane (CAS No. 63368-95-6) dissolved in n-butyl
acetate (provided for in subheading 3911.90.45) Free No change No
change On or before 12/31/2009
’.
----------------------
SEC. 1539. D-MANNOSE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.19 D-Mannose (CAS No. 3458-28-4) (provided for in
subheading 2940.00.60) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1540. CERTAIN CAMEL
HAIR.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.20 Camel hair, processed beyond the degreased or
carbonized condition (provided for in subheading 5102.19.90) Free No
change No change On or before 12/31/2009
’.
----------------------
SEC. 1541. WASTE OF CAMEL
HAIR.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.21 Waste of camel hair (provided for in subheading
5103.20.00) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1542. CERTAIN CAMEL
HAIR.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.22 Camel hair carded or combed (provided for in
subheading 5105.39.00) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1543. WOVEN FABRIC OF VICUNA
HAIR.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.23 Woven fabrics containing 85 percent or more by weight
of vicuna hair (provided for in subheadings 5111.11.70, 5111.19.60,
5112.11.60, or 5112.19.95) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1544. CERTAIN CAMEL
HAIR.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.24 Camel hair, not processed in any manner beyond the
degreased or carbonized condition (provided for in subheading
5102.19.20) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1545. NOILS OF CAMEL
HAIR.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.25 Noils of camel hair (provided for in subheading
5103.10.00) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1546. CHLOROACETIC ACID, ETHYL
ESTER.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.33 Chloroacetic acid, ethyl ester (CAS No. 105-39-5)
(provided for in subheading 2915.40.50) Free No change No change On or
before 12/31/2009 ’.
----------------------
SEC. 1547. CHLOROACETIC ACID, SODIUM
SALT.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
_
----------------------
' 9902.12.34 Chloroacetic acid, sodium salt (CAS No. 3926-62-3)
(provided for in subheading 2915.40.50) Free No change No change On or
before 12/31/2009 ’.
----------------------
SEC. 1548. LOW EXPANSION LABORATORY
GLASS.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.39 Laboratory, hygienic, or pharmaceutical glassware,
whether or not graduated or calibrated, of low expansion borosilicate
glass or alumino-borosilicate glass, having a linear coefficient of
expansion not exceeding 3.3 x 10 7 per Kelvin within a temperature
range of 0 to 300« C (provided for in subheading 7017.20.00) 3.6%
No change No change On or before 12/31/2009
’.
----------------------
SEC. 1549. STOPPERS, LIDS, AND OTHER
CLOSURES.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.40 Stoppers, lids, and other closures of low expansion
borosilicate glass or alumino-borosilicate glass, having a linear
coefficient of expansion not exceeding 3.3 x 10 7 per Kelvin within a
temperature range of 0 to 300« C, produced by automatic machine
(provided for in subheading 7010.20.20) or produced by hand (provided
for in subheading 7010.20.30) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1550. PIGMENT YELLOW
213.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.41 1,4- Benzenedicarboxylic acid, 2-[[2-oxo-1-[[1,2,3,4-
tetrahydro-7-methoxy-2,3- dioxo-6-quinoxalinyl) amino]carbonyl]
propyl]azo]-, dimethyl ester (Pigment Yellow 213) (CAS No.
220198-21-0) (provided for in subheading 3204.17.60) Free No change No
change On or before 12/31/2009
’.
----------------------
SEC. 1551. INDOXACARB.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.42 (4aS) -7-Chloro-2, 5-dihydro-2-
[[(methoxycarbonyl)[4-(trifluoromethoxy) phenyl] amino]
carbonyl]-indeno [1,2-e][1,3,4] oxadiazine-4a (3H)-carboxylic acid
methyl ester (CAS No. 173584-44-6) (provided for in subheading
2934.99.16) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1552. DIMETHYL
CARBONATE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.43 Dimethyl carbonate (CAS No. 616-38-6) (provided for in
subheading 2920.90.50) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1553. 5-CHLORO-1-INDANONE
(EK179).
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.44 5-Chloro-1-indanone (CAS No. 42348-86-7) (provided for
in subheading 2914.39.90) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1554. MIXTURES OF FAMOXADONE AND
CYMOXANIL.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.45 Mixtures of
5-methyl-5-(4-phenoxyphenyl)-3-(phenylamino)-2,4-oxazolidinedione]
(famoxadone) (CAS No. 131807-57-3),
2-cyano-N-[(ethylamino)carbonyl]-2-(methoxyimino)acetamide (Cymoxanil)
(CAS No. 57966-95-7) and application adjuvants (provided for in
subheading 3808.20.15) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1555. DECANEDIOIC ACID,
BIS(2,2,6,6-TETRAMETHYL-4-PIPERIDINYL)
ESTER.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.47 Decanedioic acid,
bis(2,2,6,6-tetramethyl-4-piperidinyl) ester (CAS No. 52829-07-9)
(provided for in subheading 2933.39.91) Free No change No change On or
Before 12/31/2009 ’.
----------------------
SEC. 1556. ACID BLUE 80.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.49 Acid Blue 80 (CAS No. 4474-24-2) (provided for in
subheading 3204.12.50) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1557. PIGMENT BROWN
25.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.50 Pigment Brown 25 (CAS No. 6992-11-6) (provided for in
subheading 3204.17.04) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1558. FORMULATIONS OF
AZOXYSTROBIN.
(a) Calendar Year 2006- Subchapter II of chapter 99 is amended by
inserting in numerical sequence the following new
heading:
----------------------
----------------------
' 9902.12.51 Mixtures of benzeneacetic acid, (a E)-
2-[[6-(2-cyanophenoxy)-4-pyrimidinyl]oxy]-a-(methoxymethylene)-,
methyl ester (Azoxystrobin) (CAS No. 131860-33-8) and application
adjuvants (provided for in subheading 3808.20.15) 6.14% No change No
change On or before 12/31/2006
’.
----------------------
(b) Calendar Year 2007-
(1) IN GENERAL- Heading 9902.12.51, as added by subsection (a), is
amended--
(A) by striking '6.14%’ and inserting '6.15%’;
and
(B) by striking 'On or before 12/31/2006’ and inserting 'On
or before 12/31/2007’.
(2) EFFECTIVE DATE- The amendments made by paragraph (1) shall take
effect on January 1, 2007.
(c) Calendar Years 2008 and 2009-
(1) IN GENERAL- Heading 9902.12.51, as added by subsection (a) and
amended by subsection (b), is further
amended--
(A) by striking '6.15%’ and inserting '6.17%’;
and
(B) by striking 'On or before 12/31/2007’ and inserting 'On
or before 12/31/2009’.
(2) EFFECTIVE DATE- The amendments made by paragraph (1) shall take
effect on January 1, 2008.
SEC. 1559. FORMULATIONS OF
PINOXADEN/CLOQUINTOCET.
(a) Calendar Years 2006 and 2007- Subchapter II of chapter 99 is
amended by inserting in numerical sequence the following new
heading:
----------------------
----------------------
' 9902.12.52 Mixtures of
8(2,6-diethyl-p-tolyl)-1,2,4,5-tetrahydro-7-oxo-7H-pyrazolo[[1,2-d][1,4,5]
oxadiazepin-9-yl 2,2-dimethylpropionate (Pinoxaden) (CAS No.
243973-20-8), acetic acid, [5-chloro-8-quinolinyl]oxy]-, 1-methylhexyl
ester (Cloquintocet) (CAS No. 99607-70-2) and application adjuvants
(provided for in subheading 3808.30.15) Free No change No change On or
before 12/31/2007 ’.
----------------------
(b) Calendar Years 2008 and 2009-
(1) IN GENERAL- Heading 9902.12.52, as added by subsection (a), is
further amended--
(A) by striking 'Free’ and inserting '1.74%’;
and
(B) by striking 'On or before 12/31/2007’ and inserting 'On
or before 12/31/2009’.
(2) EFFECTIVE DATE- The amendments made by paragraph (1) shall take
effect on January 1, 2008.
SEC. 1560. MIXTURES OF
DIFENOCONAZOLE/MEFENOXAM.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.53 Mixtures of 1H-1,2,4-triazole,
1-((2-chlorophenoxy)phenyl)-4-methyl-1,3-dioxolan-2-yl)methyl)-
(Difenoconazole) (CAS No. 119446-68-3), (R,S)-2-((2,6-dimethylphenyl)
methoxyacetylamino) propionic acid, methyl ester (Mefenoxam) (CAS Nos.
70630-17-0, and 69516-34-3) and application adjuvants (provided for in
subheading 3808.20.15) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1561. FLUDIOXINIL
TECHNICAL.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.54 1H-Pyrrole-3-carbonitrile,
4-(2,2-difluoro-1,3-benzodioxol-4-yl)- (fludioxinil) (CAS No.
131341-86-1) (provided for in subheading 2934.99.12) 1.6% No change No
change On or before 12/31/2009
’.
----------------------
SEC. 1562. MIXTURES OF
CLODINAFOP-PROPARGYL.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.55 Mixtures of propionic acid,
2-(4-((5-chloro-3-fluoro-2-pyridynyl)oxy)phenoxy-2-propynyl ester,
(clodinafop-propargyl) (CAS No. 105512-06-9) (provided for in
subheading 3808.30.15) 1.7% No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1563. AVERMECTIN B, 1,4“-DEOXY-4”-METHYLAMINO-,
(4“R)-, BENZOATE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.56 Avermectin B, 1,4“-deoxy-4”-methylamino-,
(4“R)-, benzoate (CAS No. 155569-91-8) (provided for in
subheading 3824.90.91 or 2932.29.50) Free No change No change On or
before 12/31/2009 ’.
----------------------
SEC.
1564.
CLOQUINTOCET-MEXYL.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.57 Acetic acid, 5-chloro-8-quinolinoxy-, 1-methylhexyl
ester (Cloquintocet-mexyl) (CAS No. 99607-70-2) (provided for in
subheading 2933.49.30) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1565. METALAXYL-M
TECHNICAL.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.58 (R,S)-2-((2,6-Dimethylphenyl) methoxyacetylamino)
propionic acid, methyl ester (Metalaxyl-M and L-Metalaxylfenoxam) (CAS
Nos. 70630-17-0 and 69516-34-3) (provided for in subheading
2924.29.47) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1566. CYPROCONAZOLE
TECHNICAL.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.59
[a-(4-Chlorophenyl)-a-(1-cyclopropylethyl)-1H-1-1,2,4-triazole-1-ethanol
(Cyproconazole) (CAS No. 94361-06-5) (provided for in subheading
2934.99.12) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1567. PINOXADEN
TECHNICAL.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.60
8-(2,6-Diethyl-4-methylphenyl)-1,2,4,5-tetrahydro-7-oxo-7H-pyrazolo[1,2-d][1,4,5]oxadiazepin-9-yl
2,2-dimethylpropanoate (Pinoxaden) (CAS No. 243973-20-8) (provided for
in subheading 2934.99.15) 1.8% No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1568. MIXTURES OF
TRALKOXYDIM.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.12.61 Mixtures of
2-[1-(ethoxyimino)propyl]-3-hydroxy-5-(2,4,6-trimethylphenyl)-2-cyclohexen-1-one
(Tralkoxydim) (CAS No. 87820-88-0) as the active ingredient and
application adjuvants (provided for in subheading 3808.30.15) Free No
change No change On or before 12/31/2009
’.
----------------------
SEC. 1569. CERTAIN
CHEMICALS.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new headings:
----------------------
----------------------
' 9902.12.72 Mixtures of zinc dialkyldithiophosphate (CAS No.
6990-43-8) with an elastomer binder of ethylene-propylene-diene
monomer and ethyl vinyl acetate, dispersing agents and silica
(provided for in subheading 3812.10.50) Free No change No change On or
before 12/31/2009
9902.12.73 Mixtures of dithiocarbamate, thiazole, thiuram and
thiourea with an elastomer binder of ethylene-propylene-diene monomer
and ethyl vinyl acetate, and dispersing agents (provided for in
subheading 3812.10.50) Free No change No change On or before
12/31/2009
9902.12.74 Mixtures of caprolactam disulfide (CAS No. 23847-08-7)
with an elastomer binder of ethylene-propylene-diene monomer and ethyl
vinyl acetate, and dispersing agents (provided for in subheading
3812.10.50) Free No change No change On or before
12/31/2009
9902.12.75 Mixtures of N-(3,4-dichloro-phenyl)-N,N-dimethylurea
(CAS No. 330-54-1) with acrylate rubber (provided for in subheading
3812.10.50) Free No change No change On or before
12/31/2009
9902.12.76 Mixtures of zinc dicyanato diamine (CAS No. 122012-52-6)
with an elastomer binder of ethylene-propylene-diene monomer and ethyl
vinyl acetate, and dispersing agents (provided for in subheading
3812.10.50) Free No change No change On or before
12/31/2009
9902.12.77 4,8-Dicyclohexyl -6-2,10-dimethyl -12H-dibenzo
[d,g[1,3,2] dioxaphosphocin (CAS No. 73912-21-7) (provided for
in subheading 2920.90.50) Free No change No change On or before
12/31/2009
9902.12.78 Mixtures of benzenesulfonic acid, dodecyl-, with
2-aminoethanol (CAS No. 26836-07-7) and Poly (oxy-1,2-ethanediyl),
a-[1-oxo-9- octadecenyl]-w-hydroxy-, (9Z) (CAS No. 9004-96-0)
(provided for in subheading 3402.90.50) Free No change No change On or
before 12/31/2009
----------------------
----------------------
----------------------
9902.12.79 1,3- Dihydro-3,3-bis (4-hydroxy-m-tolyl) -2H-indol-2-one
(CAS No. 47465-97-4) (provided for in subheading 2933.79.08) Free No
change No change On or before 12/31/2009
’.
----------------------
SEC. 1570. MIXTURES OF ()-(CIS AND
TRANS)-1-[[2-(2,4-DICHLOROPHENYL)-4-PROPYL-1,3-DIOXOLAN-2-YL]-METHYL]-1H-1,2,4-TRIAZOLE.
(a) IN GENERAL- Subchapter II of chapter 99 is amended by inserting
in numerical sequence the following new
heading:
----------------------
----------------------
' 9902.12.80 Mixtures of ()-(cis and
trans)-1-[[2-(2,4-Dichlorophenyl)-4-propyl-1,3-dioxolan-2-yl]-methyl]-1H-1,2,4-triazole
(CAS No. 60207-90-1) and application adjuvants (provided for in
subheading 3808.20.15) 1.1% No change No change On or before
12/31/2009 ’.
----------------------
(b) CONFORMING AMENDMENT- Subchapter II of chapter 99 is amended by
striking heading 9902.32.04.
SEC. 1571. PARAQUAT
DICHLORIDE.
(a) IN GENERAL- Subchapter II of chapter 99 is amended by inserting
in numerical sequence the following new
heading:
----------------------
----------------------
' 9902.13.06 Paraquat dichloride
(1,1'dimethyl-4,4’-bipyridinium dichloride) (CAS No. 1910-42-5)
(provided for in subheading 2933.39.23) 3.59% No change No change On
or before 12/31/2006 ’.
----------------------
(b) Calendar Year 2007-
(1) IN GENERAL- Heading 9902.13.06, as added by subsection (a), is
amended--
(A) by striking '3.59%’ and inserting '4.02%’;
and
(B) by striking 'On or before 12/31/2006’ and inserting 'On
or before 12/31/2007’.
(2) EFFECTIVE DATE- The amendments made by paragraph (1) shall take
effect on January 1, 2007.
(c) Calendar Years 2008 and 2009-
(1) IN GENERAL- Heading 9902.13.06, as added by subsection (a) and
amended by subsection (b), is further
amended--
(A) by striking '4.02%’ and inserting '4.41%’;
and
(B) by striking 'On or before 12/31/2007’ and inserting 'On
or before 12/31/2009’.
(2) EFFECTIVE DATE- The amendments made by paragraph (1) shall take
effect on January 1, 2008.
SEC. 1572. CERTAIN
BASKETBALLS.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.13.07 Basketballs, having an external surface other than
leather, rubber, or synthetic (provided for in subheading 9506.62.80)
0.9% No change No change On or before 12/31/2009
’.
----------------------
SEC. 1573. CERTAIN LEATHER
BASKETBALLS.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.13.08 Leather basketballs (provided for in subheading
9506.62.80) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1574. CERTAIN RUBBER
BASKETBALLS.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.13.09 Rubber basketballs (provided for in subheading
9506.62.80) 1.5% No change No change On or before 12/31/2009
’.
----------------------
SEC. 1575. CERTAIN
VOLLEYBALLS.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.13.10 Volleyballs (provided for in subheading 9506.62.80)
Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1576.
4-CHLORO-3-[[3-(4-METHOXYPHENYL)-1,3-DIOXOPROPYL]-AMINO]-DODECYL
ESTER.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.13.11
4-Chloro-3-[[3-(4-methoxyphenyl)-1,3-dioxopropyl]-amino]-dodecyl ester
(CAS No. 33942-96-0) (provided for in subheading 2924.29.71) Free No
change No change On or before 12/31/2009
’.
----------------------
SEC. 1577. LINURON.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.13.24 3-(3,4-Dichlorophenyl)-1-methoxy-1-methylurea (CAS No.
330-55-2) (Linuron) (provided for in subheading 2924.21.16) Free No
change No change On or before 12/31/2009
’.
----------------------
SEC. 1578. N,N-DIMETHYLPIPERIDINIUM CHLORIDE (MEPIQUAT
CHLORIDE).
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.13.25 N,N-Dimethylpiperidinium chloride (Mepiquat chloride)
(CAS No. 24307-26-4) (provided for in subheading 2933.39.25) Free No
change No change On or before 12/31/2009
’.
----------------------
SEC. 1579. DIURON.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.13.26 Formulations of
3-(3,4-dichlorophenyl)-1,1-dimethylurea (CAS No. 330-54-1) (Diuron)
and application adjuvants (provided for in subheading 3808.30.15) Free
No change No change On or before 12/31/2009
’.
----------------------
SEC. 1580. FORMULATED PRODUCT KROVAR I
DF.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.13.27 Formulations containing
5-bromo-3-sec-butyl-6-methyluracil (Bromacil) (CAS No. 314-40-9),
3-(3,4-Dichlorophenyl)-1,1-dimethylurea (Diuron) (CAS No. 330-54-1),
and application adjuvants (provided for in subheading 3808.30.15) 2.5%
No change No change On or before 12/31/2009
’.
----------------------
SEC. 1581. TRIASULFURON
TECHNICAL.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.13.28
3-(6-Methoxy-4-methyl-1,3,5-triazin-2-yl)-1-[2-(2-chloroethoxy)
phenylsulfonyl]urea (Triasulfuron) (CAS No. 82097-50-5) (provided for
in subheading 2935.00.75) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1582. BRODIFACOUM
TECHNICAL.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.13.29
3-[3-(4’-Bromo[1,1’-biphenyl]-4-yl)-1,2,3,4-tetrahydro-1-naphthalenyl]-4-hydroxy-2H-1-benzopyran-
2-one (Brodifacoum) (CAS No. 56073-10-0) (provided for in subheading
2932.29.10) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1583. PYMETROZINE
TECHNICAL.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.13.30 1,2,4-Triazin-3(2H)-one,
4,5-dihydro-6-methyl-4-[(3-pyridinylmethylene)amino]- (Pymetrozine)
(CAS No. 123312-89-0) (provided for in subheading 2933.69.60) Free No
change No change On or before 12/31/2009
’.
----------------------
SEC. 1584. FORMULATIONS OF THIAMETHOXAM, DIFENOCONAZOLE,
FLUDIOXINIL, AND MEFENOXAM.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.13.31 Formulations of
3-[(2-chloro-5-thiazolyl)methyl]tetrahydro-5-methyl-N-nitro-1,3,5-oxadiazin-4-imine)
(Thiamethoxam) (CAS No. 153719-23-4 ); 1H-1,2,4-triazole,
1-[[2-[2-chloro-4-(4-chlorophenoxy)phenyl]-4-methyl-
1,3-dioxolan-2-yl]methyl]- (Difenoconazole) (CAS No. 119446-68-3);
1H-Pyrrole-3-carbonitrile, 4-(2,2-difluoro-1,3-benzodioxol-4-yl)-
(Fludioxinil) (CAS No. 131341-86-1); and
(R,S)-2-[(2,6-dimethylphenylmethoxy)acetylamino]-propionic acid methyl
ester (Mefenoxam) (CAS Nos. 70630-17-0 and 69516-34-3) (provided for
in subheading 3808.20.15) Free No change No change On or before
12/31/2009 ’.
----------------------
SEC. 1585. TRIFLOXYSULFURON-SODIUM
TECHNICAL.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.13.32
N-[[(4,6-Dimethoxy-2-pyrimidinyl)amino]carbonyl]-3-(2,2,2-trifluoroethoxy)-2-pyridinesulfonamide
monosodium salt (CAS No. 199119-58-9) (trifloxysulfuron-sodium)
(provided for in subheading 2935.00.75) Free No change No change On or
before 12/31/2009 ’.
----------------------
SEC. 1586. 2 BENZYLTHIO-3-ETHYL SULFONYL
PYRIDINE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.13.41 2-Benzylthio-3-ethyl sulfonyl pyridine (CAS No.
175729-82-5) (provided for in subheading 2933.39.61) Free No change No
change On or before 12/31/2009
’.
----------------------
SEC. 1587.
2-AMINO-4-METHOXY-6-METHYL-1,3,5-TRIAZINE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.13.42 2-Amino-4-methoxy-6-methyl-1,3,5-triazine (CAS No.
1668-54-8) (provided for in subheading 2933.69.60) Free No change No
change On or before 12/31/2009
’.
----------------------
SEC. 1588. FORMULATED PRODUCTS CONTAINING MIXTURES OF THE ACTIVE
INGREDIENT 2-CHLORO-N-[[(4-METHOXY-6-METHYL-1,3,5-TRIAZIN-2YL)
AMINO]CARBONYL] BENZENESULFONAMIDE AND APPLICATION
ADJUVANTS.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.13.43 Formulated products containing mixtures of the active
ingredient 2-chloro-N-[[(4-methoxy-6-methyl-1,3,5-triazin-2yl)
amino]carbonyl] benzenesulfonamide and application adjuvants
(Chlorosulfuon) (CAS No. 64902-72-3) (provided for in subheading
3808.30.15) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1589.
2-METHYL-4-METHOXY-6-METHYLAMINO-1,3,5-TRIAZINE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.13.44 2-Methyl-4-methoxy-6-methylamino-1,3,5-triazine (CAS
No. 5248-39-5) (provided for in subheading 2933.69.60) Free No change
No change On or before 12/31/2009
’.
----------------------
SEC. 1590. MIXTURES OF SODIUM-2-CHLORO-6-[(4,6
DIMETHOXYPYRIMIDIN-2-YL)THIO]BENZOATE AND APPLICATION ADJUVANTS
(PYRITHIOBAC-SODIUM).
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.13.45 Mixtures of sodium-2-chloro-6-[(4,6
dimethoxypyrimidin-2-yl)thio]benzoate (CAS No. 123343-16-8) and
application adjuvants (Pyrithiobac-sodium) (provided for in subheading
3808.30.15) 3.5% No change No change On or before 12/31/2009
’.
----------------------
SEC. 1591. CERTAIN DECORATIVE PLATES, DECORATIVE SCULPTURES,
DECORATIVE PLAQUES, AND ARCHITECTURAL
MINIATURES.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.13.46 Decorative plates, whether or not with decorative rim
or attached sculpture; decorative sculptures, each with plate or
plaque attached, and decorative plaques each not over 7.65 cm in
thickness; architectural miniatures, whether or not put up in sets;
all the foregoing of resin materials and containing agglomerated
stone, put up for mail order retail sale, whether for wall or tabletop
display and each weighing not over 1.36 kg together with their retail
packaging (provided for in subheading 3926.40.00) Free No change No
change On or before 12/31/2009
’.
----------------------
SEC. 1592. CERTAIN MUSIC
BOXES.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.13.47 Music boxes with mechanical musical movements,
presented in the immediate packaging for shipment to the ultimate
purchaser, and each weighing not over 6 kg together with retail
packaging (provided for in subheading 9208.10.00) Free No change No
change On or before 12/31/2009
’.
----------------------
SEC. 1593. 2-METHYL-4-CHLOROPHENOXYACETIC
ACID.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.13.60 2-Methyl-4-chlorophenoxyacetic acid (CAS No. 94-74-6)
(provided for in subheading 2918.90.20) Free No change No change On or
before 12/31/2009 ’.
----------------------
SEC. 1594. PHENMEDIPHAM.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.13.76 3-Methylcarbonylaminophenyl-3-methyl-carbanilate
(Phenmedipham) (CAS No. 13684-63-4) in bulk or mixed with application
adjuvants (provided for in subheadings 2924.29.47 and 3808.30.15) Free
No change No change On or before 12/31/2009
’.
----------------------
SEC. 1595. DESMEDIPHAM.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.13.77 3-Ethoxycarbonylaminophenyl-N-phenylcarbamate
(Desmedipham) (CAS No. 13684-56-5) in bulk or mixed with application
adjuvants (provided for in subheadings 2924.29.43 and 3808.30.15) Free
No change No change On or before 12/31/2009
’.
----------------------
SEC. 1596. CERTAIN FOOTWEAR WITH OPEN TOES OR
HEELS.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.13.78 Footwear with outer soles of rubber or plastics and
uppers of vegetable fibers, with open toes or open heels, other than
house slippers (provided for in subheading 6404.19.25) Free No change
No change On or before 12/31/2009
’.
----------------------
SEC. 1597. CERTAIN WORK
FOOTWEAR.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.13.85 House slippers with outer soles of rubber, plastics,
leather or composition leather and uppers of leather, valued not over
$2.50/pair (provided for in subheading 6403.99.75); Sports footwear;
tennis shoes, basketball shoes, gym shoes, training shoes and the
like, all the foregoing with outer soles of rubber or plastics and
uppers of textile materials for women (provided for in subheading
6404.11.20) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1598. CERTAIN REFRACTING AND REFLECTING
TELESCOPES.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.13.86 Refracting telescopes with 50 mm or smaller objective
lenses and reflecting telescopes with 76 mm or smaller mirrors, and
parts and accessories thereof (provided for in subheading 9005.80.40
or 9005.90.80) Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1600. CERTAIN WORK
FOOTWEAR.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
' 9902.13.90 Welt footwear with outer soles of rubber, plastics,
leather or composition leather and uppers of pigskin, incorporating a
protective metal toe-cap (provided for in subheading 6403.40.30) Free
No change No change On or before 12/31/2009
’.
----------------------
SEC. 1601. CERTAIN FOOTWEAR FOR
MEN.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.13.91 Other footwear with uppers of vegetable fibers, for
men (provided for in subheading 6405.20.30) 4.5% No change No change
On or before 12/31/2009 ’.
----------------------
SEC. 1602. CERTAIN RUBBER OR PLASTIC
FOOTWEAR.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
----------------------
' 9902.13.92 Other footwear with uppers of vegetable fibers, other
than such footwear for men or women (provided for in subheading
6405.20.30) 6.5% No change No change On or before 12/31/2009
’.
----------------------
SEC. 1604. ZINC
DIMETHYLDITHIOCARBAMATE.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
_
----------------------
' 9902.13.97 Zinc dimethyldithiocarbamate (Ziram) (CAS No.
137-30-4) (provided for in subheading 3808.20.28) Free No change No
change On or before 12/31/2009
’.
----------------------
SEC. 1605. CERTAIN LIQUID CRYSTAL DEVICE (LCD) PANEL
ASSEMBLIES.
Subchapter II of chapter 99 is amended by inserting in numerical
sequence the following new heading:
----------------------
_
----------------------
' 9902.85.21 Liquid Crystal Device (LCD) panel assemblies for use
in LCD direct view televisions (provided for in subheading 9013.80.90)
Free No change No change On or before 12/31/2009
’.
----------------------
SEC. 1606. CERTAIN WATERTUBE BOILERS AND REACTOR VESSEL
HEADS.
(a) WATERTUBE BOILERS- Subchapter II of chapter 99 is amended by
inserting in numerical sequence the following new
heading:
----------------------
----------------------
' 9902.84.01 Watertube boilers with a steam production exceeding 45
t per hour, for use in nuclear facilities entered after 12/31/2008 and
on or before 12/31/2010 if the contract for the purchase of such
watertube boilers was entered into on or before 7/3
1/2006 (provided
for in subheading 8402.11.00) Free No change No change On or before
12/31/2010 ’.</p><a name="EIN_A0B3E3U0B0"></a>
<p>----------------------</p><a name="EIN_A0B3E3U0B1"></a>
<p>(b) REACTOR VESSEL HEADS- Subchapter II of chapter 99 is amended by
inserting in numerical sequence the following new
heading:</p><a name="EIN_A0B3E3U0B2"></a>
<p>----------------------</p><a name="EIN_A0B3E3U0B3"></a>
<p>----------------------</p><a name="EIN_A0B3E3U0B4"></a>
<p>' 9902.84.04 Reactor vessel heads and pressurizers for nuclear
reactors entered after 12/31/2008 and on or before 12/31/2010 if the
contract for the purchase of such heads and pressurizers was entered
into on or before 7/31/2006 (provided for in subheading 8401.40.00)
Free No change No change On or before 12/31/2010
’.</p><a name="EIN_A0B3E3U0B5"></a>
<p>----------------------</p><a name="EIN_A0B3E3U0B6"></a>
<p><b>CHAPTER 2--EXISTING DUTY SUSPENSIONS AND
REDUCTIONS</b></p><a name="EIN_A0B3E3U0B7"></a>
<p><b>SEC. 1611. EXTENSION OF CERTAIN EXISTING DUTY SUSPENSIONS AND
REDUCTIONS.</b></p><a name="EIN_A0B3E3U0B8"></a>
<p>(a) Existing Duty Suspensions and Reduction- Each of the following
headings is amended by striking the date in the effective period
column and inserting
'12/31/2009’:</p><a name="EIN_A0B3E3U0B9"></a>
<p>(1) Heading 9902.39.08 (relating to ORGASOL polyamide
powders).</p><a name="EIN_A0B3E3U0C0"></a>
<p>(2) Heading 9902.30.90 (relating to 3-amino-2-(sulfato-ethyl
sulfonyl) ethyl benzamide).</p><a name="EIN_A0B3E3U0C1"></a>
<p>(3) Heading 9902.32.91 (relating to MUB 738
INT).</p><a name="EIN_A0B3E3U0C2"></a>
<p>(4) Heading 9902.30.31 (relating to
5-amino-N-(2-hydroxyethyl)-2,3-xylenesulfonamide).</p><a name="EIN_A0B3E3U0C3"></a>
<p>(5) Heading 9902.01.83 (relating to
Ethoprop).</p><a name="EIN_A0B3E3U0C4"></a>
<p>(6) Heading 9902.01.73 (relating to
Fosetyl-Al).</p><a name="EIN_A0B3E3U0C5"></a>
<p>(7) Heading 9902.03.38 (relating to Flufenacet (FOE
hydroxy)).</p><a name="EIN_A0B3E3U0C6"></a>
<p>(8) Heading 9902.02.02 (relating to Methidathion
Technical).</p><a name="EIN_A0B3E3U0C7"></a>
<p>(9) Heading 9902.02.12 (relating to
difenoconazole).</p><a name="EIN_A0B3E3U0C8"></a>
<p>(10) Heading 9902.02.09 (relating to
Lambda-Cyhalothrin).</p><a name="EIN_A0B3E3U0C9"></a>
<p>(11) Heading 9902.02.08 (relating to
cyprodinil).</p><a name="EIN_A0B3E3U0D0"></a>
<p>(12) Heading 9902.02.04 (relating to Wakil
XL).</p><a name="EIN_A0B3E3U0D1"></a>
<p>(13) Heading 9902.02.06 (relating to Azoxystrobin
Technical).</p><a name="EIN_A0B3E3U0D2"></a>
<p>(14) Heading 9902.02.05 (relating to mucochloric
acid).</p><a name="EIN_A0B3E3U0D3"></a>
<p>(15) Heading 9902.03.06 (relating to high tenacity multiple
(folded) or cabled yarn of viscose
rayon).</p><a name="EIN_A0B3E3U0D4"></a>
<p>(16) Heading 9902.05.07 (relating to high tenacity single yarn of
viscose rayon with a decitex equal to or greater than
1,000).</p><a name="EIN_A0B3E3U0D5"></a>
<p>(17) Heading 9902.38.31 (relating to Vulkalent
E/C).</p><a name="EIN_A0B3E3U0D6"></a>
<p>(18) Heading 9902.01.71 (relating to hexanedioic acid, polymer with
1,3-benzenedimethanamine).</p><a name="EIN_A0B3E3U0D7"></a>
<p>(19) Heading 9902.29.93 (relating to
Trinexapac-ethyl).</p><a name="EIN_A0B3E3U0D8"></a>
<p>(20) Heading 9902.38.52 (relating to formulations of
triasulfuron).</p><a name="EIN_A0B3E3U0D9"></a>
<p>(21) Heading 9902.39.30 (relating to certain ion-exchange
resins).</p><a name="EIN_A0B3E3U0E0"></a>
<p>(22) Heading 9902.32.82 (relating to 2,6
Dichlorotoluene).</p><a name="EIN_A0B3E3U0E1"></a>
<p>(23) Heading 9902.02.33 (relating to Ion exchange resin comprising
a compolymer of styrene crosslinked with ethenylbenzene,
aminophosphonic acid sodium form).</p><a name="EIN_A0B3E3U0E2"></a>
<p>(24) Heading 9902.02.32 (relating toIon exchange resin comprising a
copolymer of styrene crosslinked with divinylbenzene, iminodiacetic
acid, sodium form)).</p><a name="EIN_A0B3E3U0E3"></a>
<p>(25) Heading 9902.01.78 (relating to certain bags for
toys).</p><a name="EIN_A0B3E3U0E4"></a>
<p>(26) Heading 9902.01.81 (relating to cases for certain children's
products).</p><a name="EIN_A0B3E3U0E5"></a>
<p>(27) Heading 9902.01.80 (relating to certain children's
products).</p><a name="EIN_A0B3E3U0E6"></a>
<p>(28) Heading 9902.29.34 (relating to certain light absorbing photo
dyes).</p><a name="EIN_A0B3E3U0E7"></a>
<p>(29) Heading 9902.85.04 (relating to certain R-core
transformers).</p><a name="EIN_A0B3E3U0E8"></a>
<p>(30) Heading 9902.03.04 (relating to reduced vat blue
43).</p><a name="EIN_A0B3E3U0E9"></a>
<p>(31) Heading 9902.03.03 (relating to sulfur black
1).</p><a name="EIN_A0B3E3U0F0"></a>
<p>(32) Heading 9902.01.22 (relating to
DMSIP).</p><a name="EIN_A0B3E3U0F1"></a>
<p>(33) Heading 9902.29.35 (relating to
2-(Methoxycarbonyl)benzylsulfonamide).</p><a name="EIN_A0B3E3U0F2"></a>
<p>(34) Heading 9902.02.52 (relating to Imidacloprid
pesticides).</p><a name="EIN_A0B3E3U0F3"></a>
<p>(35) Heading 9902.38.15 (relating to Baytron
C-R).</p><a name="EIN_A0B3E3U0F4"></a>
<p>(36) Heading 9902.29.87 (relating to
3,4-Ethylenedioxythiophene).</p><a name="EIN_A0B3E3U0F5"></a>
<p>(37) Heading 9902.01.90 (relating to certain filament
yarns).</p><a name="EIN_A0B3E3U0F6"></a>
<p>(38) Heading 9902.01.91 (relating to certain filament
yarns).</p><a name="EIN_A0B3E3U0F7"></a>
<p>(39) Heading 9902.71.08 (relating to certain semi-manufactured
forms of gold).</p><a name="EIN_A0B3E3U0F8"></a>
<p>(40) Heading 9902.04.10 (relating to Crotonic
Acid).</p><a name="EIN_A0B3E3U0F9"></a>
<p>(41) Heading 9902.04.09 (relating to 3,6,9-Trioxaundecanedioic
acid).</p><a name="EIN_A0B3E3U0G0"></a>
<p>(42) Heading 9902.02.51 (relating to benzoic acid,
2-amino-4-[[(2,5-dichlorophenyl)amino]carbonyl]-, methyl
ester).</p><a name="EIN_A0B3E3U0G1"></a>
<p>(43) Heading 9902.32.73 (relating to Solvent blue
124).</p><a name="EIN_A0B3E3U0G2"></a>
<p>(44) Heading 9902.32.55 (relating to Methyl thioglycolate
(MTG)).</p><a name="EIN_A0B3E3U0G3"></a>
<p>(45) Heading 9902.01.48 (relating to Ethyl
pyruvate).</p><a name="EIN_A0B3E3U0G4"></a>
<p>(46) Heading 9902.04.11 (relating to 1,3-Benzenedicarboxamide, N,
N-Bis
(2,2,6,6-tetramethyl-4-piperidinyl)-).</p><a name="EIN_A0B3E3U0G5"></a>
<p>(47) Heading 9902.04.07 (relating to reaction products of
phosphorus trichloride with 1,1-biphenyl and
2,4-bis(1,1-dimethylethyl)phenol).</p><a name="EIN_A0B3E3U0G6"></a>
<p>(48) Heading 9902.04.05 (relating to preparations based on
ethanediamide,
N-(2-ethoxyphenyl)-N-(4-isodecylphenyl)-).</p><a name="EIN_A0B3E3U0G7"></a>
<p>(49) Heading 9902.04.06 (relating to
1-Acetyl-4-(3-dodecyl-2,5-dioxo-1-pyrrolidinyl)-2,2,6,6-tetramethylpiperidine).</p><a name="EIN_A0B3E3U0G8"></a>
<p>(50) Heading 9902.04.12 (relating to
3-Dodecyl-1-(2,2,6,6-tetramethyl-4-piperidinyl)-2,5-pyrrolidinedione).</p><a name="EIN_A0B3E3U0G9"></a>
<p>(51) Heading 9902.29.70 (relating to
Tetraacetylethylenediamine).</p><a name="EIN_A0B3E3U0H0"></a>
<p>(52) Heading 9902.34.01 (relating to sodium petroleum
sulfonate).</p><a name="EIN_A0B3E3U0H1"></a>
<p>(53) Heading 9902.02.75 (relating to esters and sodium esters of
parahydroxybenzoic acid).</p><a name="EIN_A0B3E3U0H2"></a>
<p>(54) Heading 9902.30.16 (relating to Diclofop
methyl).</p><a name="EIN_A0B3E3U0H3"></a>
<p>(55) Heading 9902.33.61 (relating to
((3-((Dimethylamino)carbonyl)-2-pyridinyl)sulfonyl) carbamic acid,
phenyl ester).</p><a name="EIN_A0B3E3U0H4"></a>
<p>(56) Heading 9902.01.45 (relating to
Esfenvalerate).</p><a name="EIN_A0B3E3U0H5"></a>
<p>(57) Heading 9902.05.01 (relating to Methyl
2-[[[[[4-(dimethylamino)-6-
(2,2,2-trifluoroethoxy)-1,3,5-triazin-2-yl]-amino]carbonyl]amino]sulfonyl]-3-methylbenzoate
and application adjuvants).</p><a name="EIN_A0B3E3U0H6"></a>
<p>(58) Heading 9902.01.44 (relating to Benzyl
carbazate).</p><a name="EIN_A0B3E3U0H7"></a>
<p>(59) Heading 9902.05.14 (relating to Pyromellitic
Dianhydride).</p><a name="EIN_A0B3E3U0H8"></a>
<p>(60) Heading 9902.05.13 (relating to 4,4’-Oxydiphthalic
Anhydride).</p><a name="EIN_A0B3E3U0H9"></a>
<p>(61) Heading 9902.05.12 (relating to
4,4’-Oxydianiline).</p><a name="EIN_A0B3E3U0J0"></a>
<p>(62) Heading 9902.05.11 (relating to
3,3’,4,4’-Biphenyltetracarboxylic
Dianhydride).</p><a name="EIN_A0B3E3U0J1"></a>
<p>(63) Heading 9902.29.80 (relating to 1-[[2-(2,4-
dichlorophenyl)-4-propyl-1,3-dioxolan-2-yl]-methyl]-1<i>H</i>-1,2,4-triazole).</p><a name="EIN_A0B3E3U0J2"></a>
<p>(64) Heading 9902.05.19 (relating to
ethofumesate).</p><a name="EIN_A0B3E3U0J3"></a>
<p>(65) Heading 9902.02.60 (relating to Nemacur
VL).</p><a name="EIN_A0B3E3U0J4"></a>
<p>(66) Heading 9902.03.77 (relating to thiophanate
methyl).</p><a name="EIN_A0B3E3U0J5"></a>
<p>(67) Heading 9902.84.14 (relating to ceiling
fans).</p><a name="EIN_A0B3E3U0J6"></a>
<p>(b) Other Modifications-</p><a name="EIN_A0B3E3U0J7"></a>
<p>(1) 2-CHLOROBENZYL CHLORIDE- Heading 9902.01.56 is
amended--</p><a name="EIN_A0B3E3U0J8"></a>
<p>(A) by striking '2903.69.70’ and inserting
'2903.69.80’; and</p><a name="EIN_A0B3E3U0J9"></a>
<p>(B) by striking '12/31/2006’ and inserting
'12/31/2009’.</p><a name="EIN_A0B3E3U0K0"></a>
<p>(2) TRIETHYLENE GLYCOL
BIS[3-(3-TERT-BUTYL-4-HYDROXY-5-METHYLPHENYL)PROPIONATE] - Heading
9902.01.88 is amended--</p><a name="EIN_A0B3E3U0K1"></a>
<p>(A) by striking 'Free’ and inserting '4.1%’;
and</p><a name="EIN_A0B3E3U0K2"></a>
<p>(B) by striking '12/31/2006’ and inserting
'12/31/2009’.</p><a name="EIN_A0B3E3U0K3"></a>
<p>(3) FORMULATIONS OF TRIASULFURON AND DICAMBA- Heading 9902.38.21 is
amended--</p><a name="EIN_A0B3E3U0K4"></a>
<p>(A) in the article description
column--</p><a name="EIN_A0B3E3U0K5"></a>
<p>(i) by inserting '(Triasulfuron)’ before '(CAS No.
82097-50-5)’; and</p><a name="EIN_A0B3E3U0K6"></a>
<p>(ii) by inserting '(Dicamba)’ before '(CAS No.
1918-00-9)’; and</p><a name="EIN_A0B3E3U0K7"></a>
<p>(B) by striking '12/31/2003’ and inserting
'12/31/2009’.</p><a name="EIN_A0B3E3U0K8"></a>
<p>(4) 11-AMINOUNDECANOIC ACID- Heading 9902.32.49 is
amended--</p><a name="EIN_A0B3E3U0K9"></a>
<p>(A) by striking 'Free’ and inserting '2.3%’;
and</p><a name="EIN_A0B3E3U0M0"></a>
<p>(B) by striking '12/31/2006’ and inserting
'12/31/2009’.</p><a name="EIN_A0B3E3U0M1"></a>
<p>(5) PHBA- Heading 9902.29.03 is
amended--</p><a name="EIN_A0B3E3U0M2"></a>
<p>(A) by striking 'Free’ and inserting '3.1%’;
and</p><a name="EIN_A0B3E3U0M3"></a>
<p>(B) by striking '12/31/2006’ and inserting
'12/31/2009’.</p><a name="EIN_A0B3E3U0M4"></a>
<p>(6) ACETAMIPRID TECHNICAL- Heading 9902.03.92 is
amended--</p><a name="EIN_A0B3E3U0M5"></a>
<p>(A) by striking 'Free’ and inserting '2.5%’;
and</p><a name="EIN_A0B3E3U0M6"></a>
<p>(B) by striking '12/31/2006’ and inserting
'12/31/2009’.</p><a name="EIN_A0B3E3U0M7"></a>
<p>(7) BAYTRON AND BAYTRON P- Heading 9902.39.15 is
amended--</p><a name="EIN_A0B3E3U0M8"></a>
<p>(A) by inserting ', whether or not containing binder resin and
organic solvent’ before '(CAS No.’;
and</p><a name="EIN_A0B3E3U0M9"></a>
<p>(B) by striking '12/31/2006’ and inserting
'12/31/2009’.</p><a name="EIN_A0B3E3U0N0"></a>
<p>(8) IPRODIONE- Heading 9902.01.51 is
amended--</p><a name="EIN_A0B3E3U0N1"></a>
<p>(A) by striking '4.1%’ and inserting '2.0%’;
and</p><a name="EIN_A0B3E3U0N2"></a>
<p>(B) by striking '12/31/2006’ and inserting
'12/31/2009’.</p><a name="EIN_A0B3E3U0N3"></a>
<p>(9) ETHANEDIAMIDE, N-(2-ETHOXYPHENYL)-N-(2-ETHYLPHENYL)-)- Heading
9902.04.13 is amended--</p><a name="EIN_A0B3E3U0N4"></a>
<p>(A) by striking '2924.29.76’ and inserting
'2924.29.71’; and</p><a name="EIN_A0B3E3U0N5"></a>
<p>(B) by striking '12/31/2006’ and inserting
'12/31/2009’.</p><a name="EIN_A0B3E3U0N6"></a>
<p>(10) THIAMETHOXAM TECHNICAL- Heading 9902.03.11 is
amended--</p><a name="EIN_A0B3E3U0N7"></a>
<p>(A) by striking '3.2%’ and inserting '3.0%’;
and</p><a name="EIN_A0B3E3U0N8"></a>
<p>(B) by striking '12/31/2006’ and inserting
'12/31/2009’.</p><a name="EIN_A0B3E3U0N9"></a>
<p>(11) 1,3-BIS(4-AMINOPHENOXY)BENZENE (RODA)- Heading 9902.05.15 is
amended--</p><a name="EIN_A0B3E3U0P0"></a>
<p>(A) by inserting '(RODA)’ after 'benzene’;
and</p><a name="EIN_A0B3E3U0P1"></a>
<p>(B) by striking '12/31/2006’ and inserting
'12/31/2009’.</p><a name="EIN_A0B3E3U0P2"></a>
<p>(12) MIXTURES OF
N-[[(4,6-DIMETHOXYPYRIMIDIN-2-YL)AMINO]CARBONYL]-3-(ETHYLSULFONYL)-2-PYRIDINESULFONAMIDE
AND APPLICATION ADJUVANTS- Heading 9902.33.60 is
amended--</p><a name="EIN_A0B3E3U0P3"></a>
<p>(A) by striking the article description and inserting the
following: 'Mixtures of
N-[[(4,6-dimethoxypyrimidin-2-yl)amino]carbonyl]-3-(ethylsulfonyl)-2-pyridinesulfonamide
and application adjuvants (CAS No. 122931-48-0) (provided for in
subheading 3808.30.15)’; and</p><a name="EIN_A0B3E3U0P4"></a>
<p>(B) by striking '12/31/2003’ and inserting
'12/31/2009’.</p><a name="EIN_A0B3E3U0P5"></a>
<p><b>Subtitle B--Other Tariff
Provisions</b></p><a name="EIN_A0B3E3U0P6"></a>
<p><b>CHAPTER 1--LIQUIDATION OR RELIQUIDATION OF CERTAIN
ENTRIES</b></p><a name="EIN_A0B3E3U0P7"></a>
<p><b>SEC. 1621. CERTAIN TRAMWAY CARS AND ASSOCIATED SPARE
PARTS.</b></p><a name="EIN_A0B3E3U0P8"></a>
<p>(a) In General- The Commissioner of the Bureau of Customs and
Border Protection of the Department of Homeland Security shall admit
free of duty 3 tramway cars (provided for in subheading 8603.10.00 of
the Harmonized Tariff Schedule of the United States) manufactured in
Ostrava, Czech Republic, for the use by the city of Portland, Oregon,
and imported pursuant to a contract with the city of Portland, Oregon,
and associated spare parts for such tramway cars (provided for in
applicable subheadings of heading 8607 or other headings of the
Harmonized Tariff Schedule of the United States) imported pursuant to
such contract, the foregoing to be entered into the customs territory
of the United States by not later than December 31,
2006.</p><a name="EIN_A0B3E3U0P9"></a>
<p>(b) Reliquidation; Refund of Amounts Owed- If the liquidation of
the entry of any of the tramway cars or associated spare parts
described in subsection (a) becomes final before the date of the
enactment of this Act, the Commissioner of the Bureau of Customs and
Border Protection, notwithstanding any other provision of law,
shall--</p><a name="EIN_A0B3E3U0Q0"></a>
<p>(1) within 15 days after such date, reliquidate the entry in
accordance with the provisions of this section;
and</p><a name="EIN_A0B3E3U0Q1"></a>
<p>(2) at the time of such reliquidation, make the appropriate refund
of any duty paid with respect to the
entry.</p><a name="EIN_A0B3E3U0Q2"></a>
<p><b>SEC. 1622. RELIQUIDATION OF CERTAIN ENTRIES OF
CANDLES.</b></p><a name="EIN_A0B3E3U0Q3"></a>
<p>(a) Reliquidation of Entries- Notwithstanding sections 514 and 520
of the Tariff Act of 1930 (19 U.S.C. 1514 and 1520) or any other
provision of law, the Bureau of Customs and Border Protection shall,
not later than 90 days after the date of the enactment of this
Act--</p><a name="EIN_A0B3E3U0Q4"></a>
<p>(1) reliquidate the entries listed in subsection (b) without
assessment of antidumping duties or interest;
and</p><a name="EIN_A0B3E3U0Q5"></a>
<p>(2) refund any antidumping duties and interest which were
previously paid on such entries.</p><a name="EIN_A0B3E3U0Q6"></a>
<p>(b) Affected Entries- The entries referred to in subsection (a) are
the following:</p><a name="EIN_A0B3E3U0Q7"></a>
<p>----------------------</p><a name="EIN_A0B3E3U0Q8"></a>
<p>Entry number Date of entry Port</p><a name="EIN_A0B3E3U0Q9"></a>
<p>----------------------</p><a name="EIN_A0B3E3U0R0"></a>
<p>110-3447557-3 03/18/00 Los Angeles</p><a name="EIN_A0B3E3U0R1"></a>
<p>110-3447591-2 03/19/00 Los Angeles</p><a name="EIN_A0B3E3U0R2"></a>
<p>110-3447595-3 03/19/00 Los Angeles</p><a name="EIN_A0B3E3U0R3"></a>
<p>110-1201638-1 03/21/00 Detroit</p><a name="EIN_A0B3E3U0R4"></a>
<p>110-1201639-9 03/21/00 Detroit</p><a name="EIN_A0B3E3U0R5"></a>
<p>110-1201640-7 03/21/00 Detroit</p><a name="EIN_A0B3E3U0R6"></a>
<p>110-3447613-4 03/21/00 Los Angeles</p><a name="EIN_A0B3E3U0R7"></a>
<p>110-1201697-7 03/23/00 Detroit</p><a name="EIN_A0B3E3U0R8"></a>
<p>110-1201695-1 03/23/00 Detroit</p><a name="EIN_A0B3E3U0R9"></a>
<p>110-1201696-9 03/23/00 Detroit</p><a name="EIN_A0B3E3U0T0"></a>
<p>110-1201756-1 03/27/00 Detroit</p><a name="EIN_A0B3E3U0T1"></a>
<p>110-1201757-9 03/27/00 Detroit</p><a name="EIN_A0B3E3U0T2"></a>
<p>110-1201758-7 03/27/00 Detroit</p><a name="EIN_A0B3E3U0T3"></a>
<p>110-1740905-2 03/30/00 Los Angeles</p><a name="EIN_A0B3E3U0T4"></a>
<p>110-1740943-3 03/30/00 Los Angeles</p><a name="EIN_A0B3E3U0T5"></a>
<p>110-1201845-2 03/31/00 Detroit</p><a name="EIN_A0B3E3U0T6"></a>
<p>110-1201813-0 04/03/00 Detroit</p><a name="EIN_A0B3E3U0T7"></a>
<p>110-1201814-8 04/03/00 Detroit</p><a name="EIN_A0B3E3U0T8"></a>
<p>110-1201815-5 04/03/00 Detroit</p><a name="EIN_A0B3E3U0T9"></a>
<p>110-1201875-9 04/04/00 Detroit</p><a name="EIN_A0B3E3U0U0"></a>
<p>110-1201868-4 04/04/00 Detroit</p><a name="EIN_A0B3E3U0U1"></a>
<p>110-1201858-5 04/04/00 Detroit</p><a name="EIN_A0B3E3U0U2"></a>
<p>110-3447959-1 04/11/00 Los Angeles</p><a name="EIN_A0B3E3U0U3"></a>
<p>110-3447958-3 04/11/00 Los Angeles</p><a name="EIN_A0B3E3U0U4"></a>
<p>110-3759536-9 04/12/00 Detroit</p><a name="EIN_A0B3E3U0U5"></a>
<p>110-3759561-7 04/12/00 Detroit</p><a name="EIN_A0B3E3U0U6"></a>
<p>110-3759542-7 04/12/00 Detroit</p><a name="EIN_A0B3E3U0U7"></a>
<p>110-3759540-1 04/12/00 Detroit</p><a name="EIN_A0B3E3U0U8"></a>
<p>110-3447977-3 04/12/00 Los Angeles</p><a name="EIN_A0B3E3U0U9"></a>
<p>110-3759539-3 04/12/00 Detroit</p><a name="EIN_A0B3E3U0V0"></a>
<p>110-3448045-8 04/14/00 Los Angeles</p><a name="EIN_A0B3E3U0V1"></a>
<p>110-3448046-6 04/14/00 Los Angeles</p><a name="EIN_A0B3E3U0V2"></a>
<p>110-3448110-0 04/20/00 Los Angeles</p><a name="EIN_A0B3E3U0V3"></a>
<p>110-3759670-6 04/25/00 Detroit</p><a name="EIN_A0B3E3U0V4"></a>
<p>110-3759673-0 04/25/00 Detroit</p><a name="EIN_A0B3E3U0V5"></a>
<p>110-3759669-8 04/25/00 Detroit</p><a name="EIN_A0B3E3U0V6"></a>
<p>110-3759667-2 04/25/00 Detroit</p><a name="EIN_A0B3E3U0V7"></a>
<p>110-3759671-4 04/25/00 Detroit</p><a name="EIN_A0B3E3U0V8"></a>
<p>110-3759668-0 04/25/00 Detroit</p><a name="EIN_A0B3E3U0V9"></a>
<p>110-3448241-3 04/27/00 Los Angeles</p><a name="EIN_A0B3E3U0W0"></a>
<p>110-3448247-0 04/27/00 Los Angeles</p><a name="EIN_A0B3E3U0W1"></a>
<p>110-3448276-9 04/28/00 Memphis</p><a name="EIN_A0B3E3U0W2"></a>
<p>110-3448274-4 04/28/00 Memphis</p><a name="EIN_A0B3E3U0W3"></a>
<p>110-3448282-7 05/04/00 Memphis</p><a name="EIN_A0B3E3U0W4"></a>
<p>101-4081779-1 05/07/00 Memphis</p><a name="EIN_A0B3E3U0W5"></a>
<p>101-4088945-1 05/23/00 Memphis</p><a name="EIN_A0B3E3U0W6"></a>
<p>101-4089954-3 05/23/00 Memphis</p><a name="EIN_A0B3E3U0W7"></a>
<p>101-4088960-0 05/23/00 Memphis</p><a name="EIN_A0B3E3U0W8"></a>
<p>101-4092192-4 05/25/00 Memphis</p><a name="EIN_A0B3E3U0W9"></a>
<p>101-4089312-3 05/26/00 Detroit</p><a name="EIN_A0B3E3U0X0"></a>
<p>101-4089942-7 05/26/00 Detroit</p><a name="EIN_A0B3E3U0X1"></a>
<p>101-4089893-2 05/26/00 Detroit</p><a name="EIN_A0B3E3U0X2"></a>
<p>101-4092221-1 05/26/00 Memphis</p><a name="EIN_A0B3E3U0X3"></a>
<p>101-4089697-7 05/26/00 Los Angeles</p><a name="EIN_A0B3E3U0X4"></a>
<p>101-4092215-3 05/26/00 Memphis</p><a name="EIN_A0B3E3U0X5"></a>
<p>101-4086053-6 05/26/00 Los Angeles</p><a name="EIN_A0B3E3U0X6"></a>
<p>101-4122700-8 07/27/00 Los Angeles</p><a name="EIN_A0B3E3U0X7"></a>
<p>101-4122707-3 07/27/00 Los Angeles</p><a name="EIN_A0B3E3U0X8"></a>
<p>101-4122712-3 07/27/00 Los Angeles</p><a name="EIN_A0B3E3U0X9"></a>
<p>101-4127147-7 08/03/00 Los Angeles</p><a name="EIN_A0B3E3U0Y0"></a>
<p>101-4132485-4 08/09/00 Norfolk</p><a name="EIN_A0B3E3U0Y1"></a>
<p>101-4129989-0 08/11/00 Detroit</p><a name="EIN_A0B3E3U0Y2"></a>
<p>101-4130345-2 08/17/00 Detroit</p><a name="EIN_A0B3E3U0Y3"></a>
<p>101-4129976-7 08/23/00 Detroit</p><a name="EIN_A0B3E3U0Y4"></a>
<p>101-4149476-4 09/06/00 Los Angeles</p><a name="EIN_A0B3E3U0Y5"></a>
<p>101-4149483-0 09/06/00 Los Angeles</p><a name="EIN_A0B3E3U0Y6"></a>
<p>101-4149493-9 09/06/00 Los Angeles</p><a name="EIN_A0B3E3U0Y7"></a>
<p>101-4148595-2 09/08/00 Detroit</p><a name="EIN_A0B3E3U0Y8"></a>
<p>101-4153301-7 09/18/00 Detroit</p><a name="EIN_A0B3E3U0Y9"></a>
<p>101-4154523-5 09/14/00 Los Angeles</p><a name="EIN_A0B3E3U0Z0"></a>
<p>101-4153389-2 09/18/00 Detroit</p><a name="EIN_A0B3E3U0Z1"></a>
<p>101-4157161-1 09/20/00 Norfolk</p><a name="EIN_A0B3E3U0Z2"></a>
<p>101-4153333-0 09/21/00 Detroit</p><a name="EIN_A0B3E3U0Z3"></a>
<p>101-4155542-4 09/26/00 Detroit</p><a name="EIN_A0B3E3U0Z4"></a>
<p>101-4166291-5 10/07/00 Los Angeles</p><a name="EIN_A0B3E3U0Z5"></a>
<p>101-4167325-0 10/09/00 Detroit</p><a name="EIN_A0B3E3U0Z6"></a>
<p>101-4167363-1 10/12/00 Detroit</p><a name="EIN_A0B3E3U0Z7"></a>
<p>101-4164567-0 10/13/00 Norfolk</p><a name="EIN_A0B3E3U0Z8"></a>
<p>101-4168049-5 10/14/00 Los Angeles</p><a name="EIN_A0B3E3U0Z9"></a>
<p>101-4172904-5 10/21/00 Los Angeles</p><a name="EIN_A0B3E3U1A0"></a>
<p>101-4175579-2 10/30/00 Los Angeles</p><a name="EIN_A0B3E3U1A1"></a>
<p>101-4183996-8 11/07/00 Detroit</p><a name="EIN_A0B3E3U1A2"></a>
<p>101-4183234-4 11/09/00 Detroit</p><a name="EIN_A0B3E3U1A3"></a>
<p>101-4183251-8 11/09/00 Detroit</p><a name="EIN_A0B3E3U1A4"></a>
<p>101-4183253-4 11/09/00 Detroit</p><a name="EIN_A0B3E3U1A5"></a>
<p>101-4183257-5 11/09/00 Detroit</p><a name="EIN_A0B3E3U1A6"></a>
<p>101-4183264-1 11/09/00 Detroit</p><a name="EIN_A0B3E3U1A7"></a>
<p>101-4183264-1 11/09/00 Detroit</p><a name="EIN_A0B3E3U1A8"></a>
<p>101-4184811-8 11/13/00 Los Angeles</p><a name="EIN_A0B3E3U1A9"></a>
<p>101-4184819-1 11/13/00 Los Angeles</p><a name="EIN_A0B3E3U1B0"></a>
<p>101-4189001-1 11/14/00 Tampa</p><a name="EIN_A0B3E3U1B1"></a>
<p>101-4185526-1 11/16/00 Detroit</p><a name="EIN_A0B3E3U1B2"></a>
<p>101-4185535-2 11/16/00 Detroit</p><a name="EIN_A0B3E3U1B3"></a>
<p>101-4186580-7 11/20/00 Detroit</p><a name="EIN_A0B3E3U1B4"></a>
<p>101-4189830-3 11/20/00 Detroit</p><a name="EIN_A0B3E3U1B5"></a>
<p>101-4189774-3 11/21/00 Detroit</p><a name="EIN_A0B3E3U1B6"></a>
<p>101-4191183-3 11/24/00 Los Angeles</p><a name="EIN_A0B3E3U1B7"></a>
<p>101-4191188-2 11/24/00 Los Angeles</p><a name="EIN_A0B3E3U1B8"></a>
<p>101-4191193-2 11/24/00 Los Angeles</p><a name="EIN_A0B3E3U1B9"></a>
<p>101-4194796-9 11/29/00 Detroit</p><a name="EIN_A0B3E3U1C0"></a>
<p>101-4194801-7 11/29/00 Detroit</p><a name="EIN_A0B3E3U1C1"></a>
<p>101-4196383-4 12/01/00 Los Angeles</p><a name="EIN_A0B3E3U1C2"></a>
<p>101-4196389-1 12/01/00 Los Angeles</p><a name="EIN_A0B3E3U1C3"></a>
<p>101-4199308-8 12/13/00 Detroit</p><a name="EIN_A0B3E3U1C4"></a>
<p>----------------------</p><a name="EIN_A0B3E3U1C5"></a>
<p><b>SEC. 1623. CERTAIN ENTRIES OF ROLLER
CHAIN.</b></p><a name="EIN_A0B3E3U1C6"></a>
<p>(a) Liquidation or Reliquidation of Entries- Notwithstanding
sections 514 and 520 of the Tariff Act of 1930 (19 U.S.C. 1514 and
1520) or any other provision of law, the Bureau of Customs and Border
Protection shall, not later than 90 days after the date of enactment
of this Act, liquidate or reliquidate the entries listed in subsection
(b) without assessment of interest and shall refund any interest which
was previously paid.</p><a name="EIN_A0B3E3U1C7"></a>
<p>(b) Affected Entries- The entries referred to in subsections (a)
and (b) are the following:</p><a name="EIN_A0B3E3U1C8"></a>
<p>----------------------</p><a name="EIN_A0B3E3U1C9"></a>
<p>Entry number Date of entry Port</p><a name="EIN_A0B3E3U1D0"></a>
<p>----------------------</p><a name="EIN_A0B3E3U1D1"></a>
<p>858442975 08/21/85 Chicago</p><a name="EIN_A0B3E3U1D2"></a>
<p>868558147 01/28/86 Chicago</p><a name="EIN_A0B3E3U1D3"></a>
<p>868565499 03/14/86 Chicago</p><a name="EIN_A0B3E3U1D4"></a>
<p>858440922 07/31/85 Chicago</p><a name="EIN_A0B3E3U1D5"></a>
<p>868565499 03/14/86 Chicago</p><a name="EIN_A0B3E3U1D6"></a>
<p>868558147 01/28/86 Chicago</p><a name="EIN_A0B3E3U1D7"></a>
<p>858442975 08/21/85 Chicago</p><a name="EIN_A0B3E3U1D8"></a>
<p>858440922 07/31/85 Chicago</p><a name="EIN_A0B3E3U1D9"></a>
<p>847648353 06/18/84 Chicago</p><a name="EIN_A0B3E3U1E0"></a>
<p>858268324 01/04/85 Chicago</p><a name="EIN_A0B3E3U1E1"></a>
<p>858264302 11/08/84 Chicago</p><a name="EIN_A0B3E3U1E2"></a>
<p>858265107 11/19/84 Chicago</p><a name="EIN_A0B3E3U1E3"></a>
<p>847650150 07/18/84 Chicago</p><a name="EIN_A0B3E3U1E4"></a>
<p>847412877 05/09/84 Chicago</p><a name="EIN_A0B3E3U1E5"></a>
<p>837078386 03/21/83 Chicago</p><a name="EIN_A0B3E3U1E6"></a>
<p>837077691 02/07/83 Chicago</p><a name="EIN_A0B3E3U1E7"></a>
<p>837077701 02/07/83 Chicago</p><a name="EIN_A0B3E3U1E8"></a>
<p>826735834 01/13/82 Chicago</p><a name="EIN_A0B3E3U1E9"></a>
<p>826736309 01/18/82 Chicago</p><a name="EIN_A0B3E3U1F0"></a>
<p>821020081 02/12/82 Chicago</p><a name="EIN_A0B3E3U1F1"></a>
<p>821020052 02/17/82 Chicago</p><a name="EIN_A0B3E3U1F2"></a>
<p>821026768 04/13/82 Chicago</p><a name="EIN_A0B3E3U1F3"></a>
<p>827119569 06/18/82 Chicago</p><a name="EIN_A0B3E3U1F4"></a>
<p>837075114 10/06/82 Chicago</p><a name="EIN_A0B3E3U1F5"></a>
<p>826727088 10/14/81 Chicago</p><a name="EIN_A0B3E3U1F6"></a>
<p>837124777 05/19/83 Chicago</p><a name="EIN_A0B3E3U1F7"></a>
<p>847405240 11/28/83 Chicago</p><a name="EIN_A0B3E3U1F8"></a>
<p>837127606 08/18/83 Chicago</p><a name="EIN_A0B3E3U1F9"></a>
<p>837125132 06/08/83 Chicago</p><a name="EIN_A0B3E3U1G0"></a>
<p>847406100 12/22/83 Chicago</p><a name="EIN_A0B3E3U1G1"></a>
<p>847404034 11/02/83 Chicago</p><a name="EIN_A0B3E3U1G2"></a>
<p>837128090 09/07/83 Chicago</p><a name="EIN_A0B3E3U1G3"></a>
<p>837126762 08/05/83 Chicago</p><a name="EIN_A0B3E3U1G4"></a>
<p>837125569 06/22/83 Chicago</p><a name="EIN_A0B3E3U1G5"></a>
<p>837078991 04/12/83 Chicago</p><a name="EIN_A0B3E3U1G6"></a>
<p>837129222 10/03/83 Chicago</p><a name="EIN_A0B3E3U1G7"></a>
<p>847406414 12/29/83 Chicago</p><a name="EIN_A0B3E3U1G8"></a>
<p>847408014 01/31/84 Chicago</p><a name="EIN_A0B3E3U1G9"></a>
<p>868569204 07/03/86 Chicago</p><a name="EIN_A0B3E3U1H0"></a>
<p>868730813 08/14/86 Chicago</p><a name="EIN_A0B3E3U1H1"></a>
<p>----------------------</p><a name="EIN_A0B3E3U1H2"></a>
<p><b>SEC. 1624. CERTAIN ENTRIES OF SOUNDSPA CLOCK
RADIOS.</b></p><a name="EIN_A0B3E3U1H3"></a>
<p>(a) In General- Notwithstanding section 514 of the Tariff Act of
1930 (19 U.S.C. 1514) or any other provision of law, the Bureau of
Customs and Border Protection shall, not later than 90 days after the
date of the enactment of this Act--</p><a name="EIN_A0B3E3U1H4"></a>
<p>(1) reliquidate each entry described in subsection (c) containing
any merchandise which, on the date of original liquidation, was
classified under subheading 8527.19.50 of the Harmonized Tariff
Schedule of the United States; and</p><a name="EIN_A0B3E3U1H5"></a>
<p>(2) make such reliquidation at the rate of duty that would have
been applicable to such merchandise if the merchandise had been
liquidated under subheading 8527.19.10 of such Schedule on the date of
entry of the merchandise.</p><a name="EIN_A0B3E3U1H6"></a>
<p>(b) Refund of Amounts Owed- Any amounts owed by the United States
under subsection (a) shall be refunded with
interest.</p><a name="EIN_A0B3E3U1H7"></a>
<p>(c) Affected Entries- The entries referred to in subsection (a) are
as follows:</p><a name="EIN_A0B3E3U1H8"></a>
<p>--------------</p><a name="EIN_A0B3E3U1H9"></a>
<p>Entry number</p><a name="EIN_A0B3E3U1J0"></a>
<p>--------------</p><a name="EIN_A0B3E3U1J1"></a>
<p>110-1199345-7</p><a name="EIN_A0B3E3U1J2"></a>
<p>110-1199542-9</p><a name="EIN_A0B3E3U1J3"></a>
<p>110-1199558-5</p><a name="EIN_A0B3E3U1J4"></a>
<p>110-1201694-4</p><a name="EIN_A0B3E3U1J5"></a>
<p>110-3759754-8</p><a name="EIN_A0B3E3U1J6"></a>
<p>110-3759785-2</p><a name="EIN_A0B3E3U1J7"></a>
<p>101-4082299-9</p><a name="EIN_A0B3E3U1J8"></a>
<p>101-4088073-2</p><a name="EIN_A0B3E3U1J9"></a>
<p>101-4089053-3</p><a name="EIN_A0B3E3U1K0"></a>
<p>101-4120875-0</p><a name="EIN_A0B3E3U1K1"></a>
<p>101-4133671-8</p><a name="EIN_A0B3E3U1K2"></a>
<p>101-4138302-5</p><a name="EIN_A0B3E3U1K3"></a>
<p>101-4145092-3</p><a name="EIN_A0B3E3U1K4"></a>
<p>101-4148477-3</p><a name="EIN_A0B3E3U1K5"></a>
<p>101-4153108-6</p><a name="EIN_A0B3E3U1K6"></a>
<p>101-4159322-7</p><a name="EIN_A0B3E3U1K7"></a>
<p>101-4158601-5</p><a name="EIN_A0B3E3U1K8"></a>
<p>101-4163243-9</p><a name="EIN_A0B3E3U1K9"></a>
<p>101-4164448-3</p><a name="EIN_A0B3E3U1M0"></a>
<p>101-4168318-4</p><a name="EIN_A0B3E3U1M1"></a>
<p>101-4172197-6</p><a name="EIN_A0B3E3U1M2"></a>
<p>101-4172489-7</p><a name="EIN_A0B3E3U1M3"></a>
<p>101-4193123-7</p><a name="EIN_A0B3E3U1M4"></a>
<p>101-4264820-2</p><a name="EIN_A0B3E3U1M5"></a>
<p>101-4271724-7</p><a name="EIN_A0B3E3U1M6"></a>
<p>101-4277850-4</p><a name="EIN_A0B3E3U1M7"></a>
<p>101-4287672-0</p><a name="EIN_A0B3E3U1M8"></a>
<p>101-4301588-0</p><a name="EIN_A0B3E3U1M9"></a>
<p>101-4306238-7</p><a name="EIN_A0B3E3U1N0"></a>
<p>101-4306235-3</p><a name="EIN_A0B3E3U1N1"></a>
<p>101-6011727-0</p><a name="EIN_A0B3E3U1N2"></a>
<p>101-6012796-4</p><a name="EIN_A0B3E3U1N3"></a>
<p>101-6015492-7</p><a name="EIN_A0B3E3U1N4"></a>
<p>101-6021099-2</p><a name="EIN_A0B3E3U1N5"></a>
<p>101-6026903-0</p><a name="EIN_A0B3E3U1N6"></a>
<p>101-6024120-3</p><a name="EIN_A0B3E3U1N7"></a>
<p>101-6028079-7</p><a name="EIN_A0B3E3U1N8"></a>
<p>101-6027052-5</p><a name="EIN_A0B3E3U1N9"></a>
<p>101-6036728-9</p><a name="EIN_A0B3E3U1P0"></a>
<p>101-6048069-4</p><a name="EIN_A0B3E3U1P1"></a>
<p>101-6079830-1</p><a name="EIN_A0B3E3U1P2"></a>
<p>101-6082949-4</p><a name="EIN_A0B3E3U1P3"></a>
<p>101-6115954-5</p><a name="EIN_A0B3E3U1P4"></a>
<p>101-6119379-1</p><a name="EIN_A0B3E3U1P5"></a>
<p>101-6127048-2</p><a name="EIN_A0B3E3U1P6"></a>
<p>101-6150035-9</p><a name="EIN_A0B3E3U1P7"></a>
<p>101-6148556-9</p><a name="EIN_A0B3E3U1P8"></a>
<p>101-6172630-1</p><a name="EIN_A0B3E3U1P9"></a>
<p>101-6172406-6</p><a name="EIN_A0B3E3U1Q0"></a>
<p>101-6186497-9</p><a name="EIN_A0B3E3U1Q1"></a>
<p>101-4208407-7</p><a name="EIN_A0B3E3U1Q2"></a>
<p>101-6035939-3</p><a name="EIN_A0B3E3U1Q3"></a>
<p>--------------</p><a name="EIN_A0B3E3U1Q4"></a>
<p><b>CHAPTER 2--MISCELLANEOUS
PROVISIONS</b></p><a name="EIN_A0B3E3U1Q5"></a>
<p><b>SEC. 1631. VESSEL REPAIR
DUTIES.</b></p><a name="EIN_A0B3E3U1Q6"></a>
<p>(a) EXEMPTION- Section 466(h) of the Tariff Act of 1930 (19 U.S.C.
1466(h)) is amended by striking paragraph (4) and inserting the
following:</p><a name="EIN_A0B3E3U1Q7"></a>
<p>'(4) the cost of equipment, repair parts, and materials that are
installed on a vessel documented under the laws of the United States
and engaged in the foreign or coasting trade, if the installation is
done by members of the regular crew of such vessel while the vessel is
on the high seas, in foreign waters, or in a foreign port, and does
not involve foreign shipyard repairs by foreign
labor.’.</p><a name="EIN_A0B3E3U1Q8"></a>
<p>(b) AMENDMENT TO HTS- The U.S. Notes to subchapter XVIII of chapter
98 of the Harmonized Tariff Schedule of the United States are amended
by amending U.S. Note 2 to read as
follows:</p><a name="EIN_A0B3E3U1Q9"></a>
<p>'2. Notwithstanding the provisions of subheadings 9818.00.03
through 9818.00.07, no duty shall apply to the cost of equipment,
repair parts, and materials that are installed in a vessel documented
under the laws of the Un
ited States and engaged in the foreign or
coasting trade, if the installation is done by members of the regular
crew of such vessel while the vessel is on the high seas, in foreign
waters, or in a foreign port and does not involve foreign shipyard
repairs by foreign labor. Declaration and entry shall not be required
with respect to such installation, equipment, parts, and
materials.’.</p><a name="EIN_A0B3E3U1R0"></a>
<p>(c) EFFECTIVE DATE- The amendments made by this s
ection apply to
vessel equipment, repair parts, and materials installed on or after
April 25, 2001.</p><a name="EIN_A0B3E3U1R1"></a>
<p><b>SEC. 1632. SUSPENSION OF NEW SHIPPER REVIEW
PROVISION.</b></p><a name="EIN_A0B3E3U1R2"></a>
<p>(a) SUSPENSION OF THE AVAILABILITY OF BONDS TO NEW SHIPPERS- Clause
(iii) of section 751(a)(2)(B) of the Tariff Act of 1930 (19 U.S.C.
1675(a)(2)(B)(iii)) shall not be effective during the period beginning
on April 1, 2006, and ending on June 30,
2009.</p><a name="EIN_A0B3E3U1R3"></a>
<p>(b) REPORT ON THE IMPACT OF THE SUSPENSION- Not later than December
31, 2008, the Secretary of the Treasury, in consultation with the
Secretary of Commerce, the United States Trade Representative, and the
Secretary of Homeland Security, shall submit to the Committee on Ways
and Means of the House of Representatives and the Committee on Finance
of the Senate a report containing--</p><a name="EIN_A0B3E3U1R4"></a>
<p>(1) recommendations on whether the suspension of section
751(a)(2)(B)(iii) of the Tariff Act of 1930 should be extended beyond
the date provided in subsection (a);
and</p><a name="EIN_A0B3E3U1R5"></a>
<p>(2) an assessment of the effectiveness of any administrative
measure that was implemented to address the difficulties that
necessitated the suspension under subsection (a),
including--</p><a name="EIN_A0B3E3U1R6"></a>
<p>(A) any problem in the collection of antidumping duties on imports
from new shippers; and</p><a name="EIN_A0B3E3U1R7"></a>
<p>(B) any burden imposed on legitimate trade and commerce by the
suspension of bonds to new shippers.</p><a name="EIN_A0B3E3U1R8"></a>
<p>(c) REPORT ON COLLECTION PROBLEMS AND ANALYSIS OF PROPOSED
SOLUTIONS-</p><a name="EIN_A0B3E3U1R9"></a>
<p>(1) REPORT- Not later than 180 days after the date of the enactment
of this Act, the Secretary of the Treasury, in consultation with the
Secretary of Homeland Security and the Secretary of Commerce, shall
submit to the Committee on Ways and Means of the House of
Representatives and the Committee on Finance of the Senate a report
describing--</p><a name="EIN_A0B3E3U1T0"></a>
<p>(A) any major problem experienced in the collection of duties
during the 4 most recent fiscal years for which data are available,
including any fraudulent activity intended to avoid payment of duties;
and</p><a name="EIN_A0B3E3U1T1"></a>
<p>(B) an estimate of the total amount of duties that were uncollected
during the most recent fiscal year for which data are available,
including, with respect to each product, a description of why the
duties were uncollected.</p><a name="EIN_A0B3E3U1T2"></a>
<p>(2) RECOMMENDATIONS- The report shall
include--</p><a name="EIN_A0B3E3U1T3"></a>
<p>(A) recommendations on any additional action needed to address
problems related to the collection of duties;
and</p><a name="EIN_A0B3E3U1T4"></a>
<p>(B) for each recommendation--</p><a name="EIN_A0B3E3U1T5"></a>
<p>(i) an analysis of how the recommendation would address the
specific problem; and</p><a name="EIN_A0B3E3U1T6"></a>
<p>(ii) an assessment of the impact that implementing the
recommendation would have on international trade and commerce
(including any additional costs imposed on United States
businesses).</p><a name="EIN_A0B3E3U1T7"></a>
<p><b>SEC. 1633. EXTENSION AND MODIFICATION OF DUTY SUSPENSION ON WOOL
PRODUCTS; WOOL RESEARCH FUND; WOOL DUTY
REFUNDS.</b></p><a name="EIN_A0B3E3U1T8"></a>
<p>(a) EXTENSION OF TEMPORARY DUTY REDUCTIONS- Each of the following
headings of the Harmonized Tariff Schedule of the United States is
amended by striking the date in the effective period column and
inserting '12/31/2009’:</p><a name="EIN_A0B3E3U1T9"></a>
<p>(1) Heading 9902.51.11 (relating to fabrics of worsted
wool).</p><a name="EIN_A0B3E3U1U0"></a>
<p>(2) Heading 9902.51.13 (relating to yarn of combed
wool).</p><a name="EIN_A0B3E3U1U1"></a>
<p>(3) Heading 9902.51.14 (relating to wool fiber, waste, garnetted
stock, combed wool, or wool top).</p><a name="EIN_A0B3E3U1U2"></a>
<p>(4) Heading 9902.51.15 (relating to fabrics of combed
wool).</p><a name="EIN_A0B3E3U1U3"></a>
<p>(5) Heading 9902.51.16 (relating to fabrics of combed
wool).</p><a name="EIN_A0B3E3U1U4"></a>
<p>(b) EXTENSION OF DUTY REFUNDS AND WOOL RESEARCH TRUST
FUND-</p><a name="EIN_A0B3E3U1U5"></a>
<p>(1) IN GENERAL- Section 4002(c) of the Wool Suit and Textile Trade
Extension Act of 2004 (Public Law 108-429; 118 Stat. 2603 (7 U.S.C.
7101 note)) is amended--</p><a name="EIN_A0B3E3U1U6"></a>
<p>(A) in paragraph (3)--</p><a name="EIN_A0B3E3U1U7"></a>
<p>(i) by striking '2 additional payments' and inserting 'annual
additional payments’; and</p><a name="EIN_A0B3E3U1U8"></a>
<p>(ii) by adding at the end the
following:</p><a name="EIN_A0B3E3U1U9"></a>
<p>'(C) Each subsequent annual payment to be made after January 1 of
each subsequent year, but on or before April 15 of such year through
calendar year 2010.’; and</p><a name="EIN_A0B3E3U1V0"></a>
<p>(B) in paragraph (6)--</p><a name="EIN_A0B3E3U1V1"></a>
<p>(i) in subparagraph (A), by striking 'through 2007’ and
inserting 'through 2009’; and</p><a name="EIN_A0B3E3U1V2"></a>
<p>(ii) by adding at the end the
following:</p><a name="EIN_A0B3E3U1V3"></a>
<p>'(C) ELIGIBLE MANUFACTURERS- Only manufacturers who weave worsted
wool fabric in the United States shall be eligible for a grant under
this paragraph.’.</p><a name="EIN_A0B3E3U1V4"></a>
<p>(2) SUNSET- Section 506(f) of the Trade and Development Act of 2000
(Public 106-200; 114 Stat. 303), as amended by section 4002(c)(5) of
the Wool Suit and Textile Trade Extension Act of 2004 (Public 108-429;
118 Stat. 2603), is amended by striking '2008’ and inserting
'2010’.</p><a name="EIN_A0B3E3U1V5"></a>
<p><b>SEC. 1634. AUTHORITIES RELATING TO DR-CAFTA
AGREEMENT.</b></p><a name="EIN_A0B3E3U1V6"></a>
<p>(a) Authority to Implement Certain Amendments to DR-CAFTA Agreement
With Nicaragua, El Salvador, Honduras, and
Guatemala-</p><a name="EIN_A0B3E3U1V7"></a>
<p>(1) PROCLAMATION AUTHORITY- The President is authorized to proclaim
modifications to the Harmonized Tariff Schedule of the United States
as necessary to carry out amendments proposed by the United States and
the CAFTA-DR countries to the Agreement, the terms of which are
contained in the letters of understanding described in paragraph
(2).</p><a name="EIN_A0B3E3U1V8"></a>
<p>(2) LETTERS OF UNDERSTANDING- The letters of understanding referred
to in paragraph (1) are the
following:</p><a name="EIN_A0B3E3U1V9"></a>
<p>(A) The letter of March 24, 2006, from Nicaraguan Vice Minister of
Trade Julio Teran to United States Special Textile Negotiator Scott
Quesenberry.</p><a name="EIN_A0B3E3U1W0"></a>
<p>(B) The letter of March 27, 2006, from United States Special
Textile Negotiator Scott Quesenberry to Nicaraguan Vice Minister of
Trade Julio Teran.</p><a name="EIN_A0B3E3U1W1"></a>
<p>(C) The letter of January 27, 2006, from El Salvadoran Vice
Minister of Economy Eduardo Ayala to United States Special Textile
Negotiator Scott Quesenberry.</p><a name="EIN_A0B3E3U1W2"></a>
<p>(D) The letter of January 27, 2006, from United States Special
Textile Negotiator Scott Quesenberry to El Salvadoran Vice Minister of
Economy Eduardo Ayala.</p><a name="EIN_A0B3E3U1W3"></a>
<p>(E) The letter of March 7, 2006, from Honduran Vice Minister of
Foreign Trade Jorge Rosa to United States Special Textile Negotiator
Scott Quesenberry.</p><a name="EIN_A0B3E3U1W4"></a>
<p>(F) The letter of March 7, 2006, from United States Special Textile
Negotiator Scott Quesenberry to Honduran Vice Minister of Foreign
Trade Jorge Rosa.</p><a name="EIN_A0B3E3U1W5"></a>
<p>(G) The letter of June 23, 2006, from Guatemalan Minister of
Economy Marcio Cuevas Quezada to United States Special Textile
Negotiator Scott Quesenberry.</p><a name="EIN_A0B3E3U1W6"></a>
<p>(H) The letter of June 23, 2006, from United States Special Textile
Negotiator Scott Quesenberry to Guatemalan Minister of Economy Marcio
Cuevas Quezada.</p><a name="EIN_A0B3E3U1W7"></a>
<p>(3) SUNSET- The authority of the President to proclaim
modifications pursuant to paragraph (1) expires on December 31,
2007.</p><a name="EIN_A0B3E3U1W8"></a>
<p>(b) Authority to Implement Certain Amendments to DR-CAFTA Agreement
With Costa Rica and the Dominican
Republic-</p><a name="EIN_A0B3E3U1W9"></a>
<p>(1) PROCLAMATION AUTHORITY- The President is authorized to proclaim
modifications to the Harmonized Tariff Schedule of the United States
as necessary to carry out amendments proposed by the United States,
Costa Rica, and the Dominican Republic to the Agreement, the terms of
which are contained in the letters of understanding described in
paragraph (2).</p><a name="EIN_A0B3E3U1X0"></a>
<p>(2) LETTERS OF UNDERSTANDING-</p><a name="EIN_A0B3E3U1X1"></a>
<p>(A) IN GENERAL- The letters of understanding referred to in
paragraph (1) are letters of understanding exchanged between the
countries described in paragraph (1) relating to the rules of origin
for articles containing pocket bag fabric described in subparagraph
(B).</p><a name="EIN_A0B3E3U1X2"></a>
<p>(B) POCKET BAG FABRIC DESCRIBED- For purposes of subparagraph (A),
the term 'pocket bag fabric’ means pocket bag fabric used in an
apparel article classifiable under chapter 61 or 62 of the Harmonized
Tariff Schedule of the United States that contains a pocket or
pockets.</p><a name="EIN_A0B3E3U1X3"></a>
<p>(3) CONSULTATION AND LAYOVER REQUIREMENTS- Any modification
proclaimed by the President pursuant to paragraph (1) shall be subject
to the consultation and layover provisions of section 104 of the
Dominican Republic-Central America-United States Free Trade Agreement
Implementation Act (Public Law 109-53; 19 U.S.C.
4014).</p><a name="EIN_A0B3E3U1X4"></a>
<p>(4) CONGRESSIONAL DISAPPROVAL-</p><a name="EIN_A0B3E3U1X5"></a>
<p>(A) IN GENERAL- Any modification proclaimed by the President
pursuant to paragraph (1) shall not be effective if a joint resolution
described in subparagraph (B) is enacted into
law.</p><a name="EIN_A0B3E3U1X6"></a>
<p>(B) JOINT RESOLUTION DESCRIBED- For purposes of subparagraph (A),
the term 'joint resolution’ means a joint resolution of
Congress, the sole matter after the resolving clause of which is as
follows: 'That the Congress disapproves the modification proclaimed by
the President contained in the report submitted to the Committee on
Finance of the Senate and the Committee on Ways and Means of the House
of Representatives pursuant to section 104(2) of the Dominican
Republic--Central America--United States Free Trade Agreement
Implementation Act (Public Law 109-53; 19 U.S.C. 4014(2)) on
<b>XXXXXXXXXX</b>.’, with the blank space being filled with the
appropriate date.</p><a name="EIN_A0B3E3U1X7"></a>
<p>(5) SUNSET- The authority of the President to proclaim
modifications pursuant to paragraph (1) expires on December 31,
2007.</p><a name="EIN_A0B3E3U1X8"></a>
<p>(c) Authority Relating to Nicaraguan Tariff Preference Level Under
DR-CAFTA Agreement-</p><a name="EIN_A0B3E3U1X9"></a>
<p>(1) CERTIFICATE OF ELIGIBILITY- The Commissioner of Customs may
require an importer to submit at the time the importer files a claim
for preferential tariff treatment under Annex 3.28 of the Agreement a
certificate of eligibility, properly completed and signed, or
transmitted pursuant to an authorized electronic data interchange
system, by an authorized official of the Government of Nicaragua for
purposes of implementing the tariff preference level for Nicaragua
provided in Annex 3.28 of the
Agreement.</p><a name="EIN_A0B3E3U1Y0"></a>
<p>(2) ENFORCEMENT OF COMMITMENTS- The President is authorized to
proclaim a reduction in the overall limit in the tariff preference
level for Nicaragua provided in Annex 3.28 of the Agreement if the
President determines that Nicaragua has failed to comply with a
commitment under an agreement between the United States and Nicaragua
with regard to the administration of such tariff preference
level.</p><a name="EIN_A0B3E3U1Y1"></a>
<p>(3) EFFECTIVE DATE- Paragraph (1) applies with respect to entries
made on or after April 1, 2006.</p><a name="EIN_A0B3E3U1Y2"></a>
<p>(d) Technical Correction Relating to Co-Production of Certain
Textile and Apparel Goods- Section 205(a)(2) of the Dominican
Republic-Central America-United States Free Trade Agreement
Implementation Act (19 U.S.C. 4034(a)(2)) is amended by inserting
after 'with respect to that country’ the following: 'or any
other CAFTA-DR country’.</p><a name="EIN_A0B3E3U1Y3"></a>
<p>(e) Reporting Requirements on Certain Negotiations and Amendments
to DR-CAFTA Agreement-</p><a name="EIN_A0B3E3U1Y4"></a>
<p>(1) IN GENERAL- Not later than 30 days after the date of the
enactment of this Act, and at least quarterly thereafter, the United
States Trade Representative shall submit to the appropriate
congressional committees a report on the status of negotiations and
amendments proposed by the United States, Nicaragua, El Salvador,
Honduras, Guatemala, Costa Rica, and the Dominican Republic to the
Agreement regarding any change to the rule of origin or alteration of
the tariff treatment of socks described in paragraph (2) or any
technical correction described in paragraph (3). In addition, the
United States Trade Representative shall provide to the appropriate
congressional committees copies of any amendments to be proposed by
the United States before the amendments are offered and copies of any
amendments received by the United States relating to such
negotiations.</p><a name="EIN_A0B3E3U1Y5"></a>
<p>(2) SOCKS DESCRIBED- For purposes of paragraph (1), the term
'socks' means articles classifiable under subheading 6111.20.6050,
6111.30.5050, 6111.90.5050, 6115.91.00, 6115.92.60, 6115.92.90,
6115.93.60, 6115.93.90, 6115.99.14, or 6115.99.18 of the Harmonized
Tariff Schedule of the United States.</p><a name="EIN_A0B3E3U1Y6"></a>
<p>(3) TECHNICAL CORRECTIONS DESCRIBED- Technical corrections referred
to in paragraph (1) are the
following:</p><a name="EIN_A0B3E3U1Y7"></a>
<p>(A) Clarification of references to 'elastomeric yarns' contained in
the notes, subheading notes, additional U.S. notes, and statistical
notes to chapters 50 to 63 (section XI) of the Harmonized Tariff
Schedule of the United States.</p><a name="EIN_A0B3E3U1Y8"></a>
<p>(B) Clarification of the ability to apply short supply provisions
to sewing thread, narrow elastics, and visible
linings.</p><a name="EIN_A0B3E3U1Y9"></a>
<p>(C) Treatment of women's and girls' woven sleep bottoms under Annex
4.1 of the Agreement.</p><a name="EIN_A0B3E3U1Z0"></a>
<p>(D) Addition of a rule of origin for women's and girls' woven sleep
bottoms to reflect the rule of origin provided for in subheading
6207.11.00 of the Harmonized Tariff Schedule of the United States and
contained in Annex 4.1 of the
Agreement.</p><a name="EIN_A0B3E3U1Z1"></a>
<p>(E) Provision of women's and girls' sleep bottoms under Annex 4.1-A
of the Agreement.</p><a name="EIN_A0B3E3U1Z2"></a>
<p>(4) DEFINITION- In this subsection, the term 'appropriate
congressional committees' means the Committee on Ways and Means of the
House of Representatives and the Committee on Finance of the
Senate.</p><a name="EIN_A0B3E3U1Z3"></a>
<p>(5) SUNSET- The requirements of paragraph (1) expire on the date on
which any change is made to the rule of origin pursuant to article
3.25 of the Agreement for any good described in paragraph (2), or
December 31, 2007, whichever occurs
later.</p><a name="EIN_A0B3E3U1Z4"></a>
<p>(f) Definitions- In this section:</p><a name="EIN_A0B3E3U1Z5"></a>
<p>(1) AGREEMENT- The term 'Agreement’ has the meaning given the
term in section 3(1) of the Dominican Republic-Central America-United
States Free Trade Agreement Implementation Act (Public Law 109-53; 19
U.S.C. 4002(1)).</p><a name="EIN_A0B3E3U1Z6"></a>
<p>(2) CAFTA-DR COUNTRY- The term 'CAFTA-DR country’ has the
meaning given the term in section 3(2) of the Dominican
Republic-Central America-United States Free Trade Agreement
Implementation Act (Public Law 109-53; 19 U.S.C.
4002(2)).</p><a name="EIN_A0B3E3U1Z7"></a>
<p><b>SEC. 1635. TECHNICAL AMENDMENTS TO CUSTOMS
MODERNIZATION.</b></p><a name="EIN_A0B3E3U1Z8"></a>
<p>(a) Entry of Merchandise- Section 484(a) of the Tariff Act of 1930
(19 U.S.C. 1484(a)) is amended--</p><a name="EIN_A0B3E3U1Z9"></a>
<p>(1) in paragraph (1), by amending subparagraph (A) to read as
follows:</p><a name="EIN_A0B3E3U2A0"></a>
<p>'(A) make entry therefor by filing with the Bureau of Customs and
Border Protection such documentation or, pursuant to an authorized
electronic data interchange system, such information as is necessary
to enable the Bureau of Customs and Border Protection to determine
whether the merchandise may be released from custody of the Bureau of
Customs and Border Protection;’;
and</p><a name="EIN_A0B3E3U2A1"></a>
<p>(2) in paragraph (2)(A), in the second sentence, by inserting after
'covering’ the following: 'merchandise released under a special
delivery permit pursuant to section 448(b)
and’.</p><a name="EIN_A0B3E3U2A2"></a>
<p>(b) Refunds and Errors- Section 520(a) of the Tariff Act of 1930
(19 U.S.C. 1520(a)) is amended--</p><a name="EIN_A0B3E3U2A3"></a>
<p>(1) in paragraph (1), by striking the semicolon at the end and
inserting a period;</p><a name="EIN_A0B3E3U2A4"></a>
<p>(2) in paragraph (2), by striking '; and’ at the end and
inserting a period; and</p><a name="EIN_A0B3E3U2A5"></a>
<p>(3) in paragraph (4)--</p><a name="EIN_A0B3E3U2A6"></a>
<p>(A) by inserting 'an importer of record declares or’ before
'it is ascertained’; and</p><a name="EIN_A0B3E3U2A7"></a>
<p>(B) by striking 'by reason of clerical
error’.</p><a name="EIN_A0B3E3U2A8"></a>
<p>(c) Entry From Warehouse- Section 557(a) of the Tariff Act of 1930
(19 U.S.C. 1557(a)) is amended--</p><a name="EIN_A0B3E3U2A9"></a>
<p>(1) in paragraph (1)--</p><a name="EIN_A0B3E3U2B0"></a>
<p>(A) in the second sentence, by inserting after 'the date of
importation’ the following: ', or such longer period of time as
the Bureau of Customs and Border Protection may at its discretion
permit upon proper request being filed and good cause shown’;
and</p><a name="EIN_A0B3E3U2B1"></a>
<p>(B) in subparagraph (A), by inserting after 'the date of
importation’ the following: 'or such longer period of time as
the Bureau of Customs and Border Protection may at its discretion
permit upon proper request being filed and good cause shown’;
and</p><a name="EIN_A0B3E3U2B2"></a>
<p>(2) in paragraph (2), by inserting after 'the date of
importation’ the following: ', or such longer period of time as
the Bureau of Customs and Border Protection may at its discretion
permit upon proper request being filed and good cause
shown,’.</p><a name="EIN_A0B3E3U2B3"></a>
<p>(d) Abandoned Goods- Section 559 of the Tariff Act of 1930 (19
U.S.C. 1559) is amended by inserting after 'the date of
importation’ each place it appears the following: ', or such
longer period of time as the Bureau of Customs and Border Protection
may at its discretion permit upon proper request being filed and good
cause shown’.</p><a name="EIN_A0B3E3U2B4"></a>
<p>(e) Manipulation in Warehouse- Section 562 of the Tariff Act of
1930 (19 U.S.C. 1562) is amended--</p><a name="EIN_A0B3E3U2B5"></a>
<p>(1) by amending the first sentence to read as follows: 'Merchandise
shall only be withdrawn from a bonded warehouse in such quantity and
in such condition as the Secretary of the Treasury shall by regulation
prescribe.’; and</p><a name="EIN_A0B3E3U2B6"></a>
<p>(2) in the second sentence, by striking 'All merchandise so
withdrawn’ and all that follows through 'except that upon
permission therefor’ and inserting 'Upon
permission’.</p><a name="EIN_A0B3E3U2B7"></a>
<p>(f) OTHER TECHNICAL AMENDMENTS- (1) Section 629(e) of the Tariff
Act of 1930 (19 U.S.C. 1629(e)) is amended by striking
'insuring’ and inserting
'ensuring’.</p><a name="EIN_A0B3E3U2B8"></a>
<p>(2) Section 135(f)(2)(B) of the Trade Act of 1974, as amended by
section 2004(i)(1) of the Miscellaneous Trade and Technical
Corrections Act of 2004, is amended by striking 'their
establishment’ and insert 'its
establishment’.</p><a name="EIN_A0B3E3U2B9"></a>
<p>(3) Section 245(a) of the Trade Act of 1974 (19 U.S.C. 2317(a)) is
amended by striking ', other than subchapter
D’.</p><a name="EIN_A0B3E3U2C0"></a>
<p>(4) Section 291(2) of the Trade Act of 1974 (19 U.S.C. 2401(2)) is
amended--</p><a name="EIN_A0B3E3U2C1"></a>
<p>(A) by striking '1001(5)’ and inserting '1001(e)’;
and</p><a name="EIN_A0B3E3U2C2"></a>
<p>(B) by striking '1308(5)’ and inserting
'1308(e)’.</p><a name="EIN_A0B3E3U2C3"></a>
<p>(5) Section 13031(e)(6)(C)(i) of the Consolidated Omnibus Budget
Reconciliation Act of 1985 (19 U.S.C. 58c(e)(6)(C)(i)) is amended by
striking 'commonly know’ and inserting 'commonly
known’.</p><a name="EIN_A0B3E3U2C4"></a>
<p>(6) Section 2107(a)(4) of the Bipartisan Trade Promotion Authority
Act of 2002 (19 U.S.C. 3807(a)(4)) is
amended--</p><a name="EIN_A0B3E3U2C5"></a>
<p>(A) by striking 'paragraph (2)(A)’ and inserting 'paragraphs
(2)(A)’; and</p><a name="EIN_A0B3E3U2C6"></a>
<p>(B) by striking 'paragraph (2)(B)’ and inserting 'paragraphs
(2)(B)’.</p><a name="EIN_A0B3E3U2C7"></a>
<p>(7) Section 514(c)(3) of the Tariff Act of 1930 (19 U.S.C.
1514(c)(3)) is amended by moving the last 2 sentences 2 ems to the
left as flush left text.</p><a name="EIN_A0B3E3U2C8"></a>
<p><b>Subtitle C--Effective Date</b></p><a name="EIN_A0B3E3U2C9"></a>
<p><b>SEC. 1641. EFFECTIVE DATE.</b></p><a name="EIN_A0B3E3U2D0"></a>
<p>Except as otherwise provided in this title, the amendments made by
this title shall apply with respect to goods entered, or withdrawn
from warehouse for consumption, on or after the 15th day after the
date of the enactment of this Act.</p><a name="EIN_A0B3E3U2D1"></a>
<p>Speaker of the House of
Representatives.</p><a name="EIN_A0B3E3U2D2"></a>
<p>Vice President of the United States
and</p><a name="EIN_A0B3E3U2D3"></a>
<p>President of the Senate.</p><a name="EIN_A0B3E3U2D4"></a>
<p><i>END</i></p>
</body>
<p><br>Copyright 2006, The Bureau of National Affairs, Inc., Washington, D.C.</p>
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