1.Short
title; table of contents
(a)This Act may be cited
as the Fuel Emergency Relief
Act
.
(b)The table of
contents of this Act is as follows:
Sec. 1. Short title; table of
contents.
TITLE I—Fuel assistance block grant program
Sec. 101. Purpose.
Sec. 102. Definitions.
Sec. 103. Authorization of appropriations.
Sec. 104. Establishment of fuel assistance block grant
program.
Sec. 105. Reports.
Sec. 106. Lead agency.
Sec. 107. Application and plan.
Sec. 108. Determination of eligibility and
priority.
Sec. 109. Limitations on State allotments.
Sec. 110. Administration and enforcement.
Sec. 111. Payments.
Sec. 112. Audits.
Sec. 113. Report by Secretary.
Sec. 114. Nondiscrimination.
Sec. 115. Amounts reserved; allotments.
TITLE II—Trust fund and revenue provisions
Sec. 201. Establishment of Fuel Assistance Block Grant Trust
Fund.
Sec. 202. Revaluation of LIFO inventories of large integrated
oil companies.
<enum>I</enum><header>Fuel
assistance block grant program</header>
<section id="idBA4CE557DAFC4567ACDF9789A0279FB5"><enum>101.</enum><header>Purpose</header><text display-inline="no-display-inline">The purpose of this title is to establish a
fuel assistance block grant program to provide the maximum flexibility to each
State to provide needs-based assistance to households of consumers of
high-priced fuel residing in the State.</text>
</section><section id="id10473B9DBCE544B6BDA67220811CDDF8"><enum>102.</enum><header>Definitions</header><text display-inline="no-display-inline">Except as otherwise specifically provided,
in this title:</text>
<paragraph id="idDC652E365027476D8DE0F14DACC272D1"><enum>(1)</enum><header>Fuel cost
burden</header><text>The term <term>fuel cost burden</term> means the
expenditures of the household for fuel divided by the income of the
household.</text>
</paragraph><paragraph id="idA46026EBA6804B8D9DEB82BA827C50C9"><enum>(2)</enum><header>Household</header><text>The
term <term>household</term> means any individual or group of individuals who
are living together as 1 economic unit.</text>
</paragraph><paragraph id="idA26A107E692448DE8F4330D1F05A54BD"><enum>(3)</enum><header>Indian
tribe</header><text>The term <term>Indian tribe</term> has the meaning given
the term in <external-xref legal-doc="act" parsable-cite="ISDA/4">section
4</external-xref> of the <act-name parsable-cite="ISDA">Indian
Self-Determination and Education Assistance Act</act-name> (<external-xref legal-doc="usc" parsable-cite="usc/25/450b">25 U.S.C.
450b</external-xref>).</text>
</paragraph><paragraph id="id11B7C537D5374495971F85F62FD1C8E0"><enum>(4)</enum><header>Lead
agency</header><text>The term <term>lead agency</term> means the agency
designated under section 106(a).</text>
</paragraph><paragraph id="id281EA1C4079A4229957F10E4D574BAE3"><enum>(5)</enum><header>Motor
vehicle</header><text>The term <term>motor vehicle</term> has the meaning given
the term in section 201 of the Petroleum Marketing Practices Act (15 U.S.C.
2821).</text>
</paragraph><paragraph id="idC34CAD119674463D941C82BA20EFE9EA"><enum>(6)</enum><header>Poverty
line</header><text>The term <term>poverty line</term> has the meaning given
such term in section 673(2) of the Community Services Block Grant Act (42
U.S.C. 9902(2)), including any revision required by such section, that is
applicable to a household of the size involved.</text>
</paragraph><paragraph id="id6673FA17465041D19527F8B79C6C9773"><enum>(7)</enum><header>Reservation</header><text>The
term <term>reservation</term> has the meaning given the term in section 3 of
the Indian Financing Act of 1974 (<external-xref legal-doc="usc" parsable-cite="usc/25/1452">25 U.S.C. 1452</external-xref>).</text>
</paragraph><paragraph id="id5D998875A0AF466AA543F9AFFADF69AF"><enum>(8)</enum><header>Secretary</header><text>The
term <term>Secretary</term> means the Secretary of Energy.</text>
</paragraph><paragraph id="ID914346B62C5D497EA7E427F09091F8FA"><enum>(9)</enum><header>State</header><text>The
term <term>State</term> means—</text>
<subparagraph id="ID1AA0C8024B5B488EA17F81A36FBC1821"><enum>(A)</enum><text>a State;</text>
</subparagraph><subparagraph id="ID792A8B98FE9C42679797E3F1D68FC25F"><enum>(B)</enum><text>the District of
Columbia;</text>
</subparagraph><subparagraph id="ID28D43A31F3264D79A65D4436F400AF2F"><enum>(C)</enum><text>the Commonwealth
of Puerto Rico;</text>
</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="ID4912258B462B4AAD8DC29F5610699D3D"><enum>(D)</enum><text>any other
territory or possession of the United States; and</text>
</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id9ABBF1FCC1404179B654FAF456EE3540"><enum>(E)</enum><text>each tribal
organization that is determined by the Secretary to be capable of effectively
administering the fuel assistance block grant program on a reservation.</text>
</subparagraph></paragraph><paragraph id="idD858B27DAFA24C31A22C995D4BA06F30"><enum>(10)</enum><header>Tribal
organization</header><text>The term <term>tribal organization</term> has the
meaning given the term in section 4 of the <act-name parsable-cite="ISDA">Indian Self-Determination and Education Assistance
Act</act-name> (25 U.S.C. 450b).</text>
</paragraph></section><section id="idBA27586FA0ED4874B3A0435597211016"><enum>103.</enum><header>Authorization
of appropriations</header><text display-inline="no-display-inline">There are
authorized to be appropriated to carry out this title $2,500,000,000 for each
of fiscal years 2007 and 2008.</text>
</section><section id="idA756CCDA7D144B6D8BA333E9CB40F3CC"><enum>104.</enum><header>Establishment
of fuel assistance block grant program</header><text display-inline="no-display-inline">Not later than 60 days after the date of
enactment of this Act, the Secretary shall establish a program to make grants
to States in accordance with this title to provide—</text>
<paragraph id="id9E3036E6906C45648CA3F472AD858ADC"><enum>(1)</enum><text>fuel assistance
to eligible households in the State; and</text>
</paragraph><paragraph id="id98F83CA2FC6C4B0E87F92AA992BEDF88"><enum>(2)</enum><text>funds for
administrative costs incurred in providing the assistance.</text>
</paragraph></section><section id="id9DEC43A9C13E44308DB8299ECE106672"><enum>105.</enum><header>Reports</header>
<subsection id="id26411C1620F8409EABB807D103730EE7"><enum>(a)</enum><header>In
general</header><text>To be eligible to receive and expend payments for a
fiscal year under this title, a State shall prepare and submit to the Secretary
a report describing the activities that the State intends to carry out using
amounts received under this title, including information on the types of
activities and the categories or characteristics of eligible households to be
served.</text>
</subsection><subsection id="idE1A2EB91565A42499D2F6839BD6B3C08"><enum>(b)</enum><header>Availability
and comment</header><text>A report under subsection (a) shall be made public
within the State in such a manner as to facilitate comment by any person
(including any Federal or other public agency) during the development of the
report and after the completion of the report.</text>
</subsection><subsection id="id7BFB199EB9064960A1E6A018ED1C0F34"><enum>(c)</enum><header>Revision</header>
<paragraph id="id1D5BA0DE8CD94190983E11E682E37906"><enum>(1)</enum><header>In
general</header><text>The report shall be revised throughout the year as may be
necessary to reflect substantial changes in the activities assisted using
amounts provided under this title.</text>
</paragraph><paragraph id="idBF5CC1C9295B45E892B772749C42F956"><enum>(2)</enum><header>Availability
and comment</header><text>Any revision in the report shall be subject to
subsection (b).</text>
</paragraph></subsection><subsection id="idECC332110B0B452EBF5945C67DD5BE8A"><enum>(d)</enum><header>No additional
reports</header><text>The Secretary may not impose any reporting requirements
on States to carry out this title that are in addition to the reports
specifically required under this title.</text>
</subsection></section><section id="idA50DA358CD5B4CAEBD90E7CED10845CB"><enum>106.</enum><header>Lead
agency</header>
<subsection id="idB10918AD888B43FAA136CB12DAFCC69B"><enum>(a)</enum><header>Designation</header><text>The
chief executive officer of a State desiring to receive a grant under this title
shall designate, in an application submitted to the Secretary under section
107, an appropriate State agency that complies with subsection (b) to act as
the lead agency for the State.</text>
</subsection><subsection id="idD869EA0076934FCAB57EBDA82E128770"><enum>(b)</enum><header>Duties</header>
<paragraph id="id8DFD1BEDA76144C4A1FE9A975311130F"><enum>(1)</enum><header>In
general</header><text>The lead agency shall—</text>
<subparagraph id="id6DB037DFD709497D91476C8EE051E410"><enum>(A)</enum><text>administer,
directly or through other State agencies, the financial assistance received
under this title by the State;</text>
</subparagraph><subparagraph id="idCB33F49C56C24ED58707A4532E9614E8"><enum>(B)</enum><text>develop the State
plan to be submitted to the Secretary under section 107(a);</text>
</subparagraph><subparagraph id="idEB02F224AB854F3594CFF24B64ACF30B"><enum>(C)</enum><text>in conjunction
with the development of the State plan, hold at least 1 hearing in the State to
provide to the public an opportunity to comment on the provision of fuel
assistance under the State plan; and</text>
</subparagraph><subparagraph id="id586D884D246148E3888917EA52539387"><enum>(D)</enum><text>coordinate the
provision of fuel assistance under this title with other Federal, State, and
local fuel assistance programs.</text>
</subparagraph></paragraph><paragraph id="id3B94D7A3CC8E44F39E05D589F2D2B2FC"><enum>(2)</enum><header>Development of
plan</header><text>In the development of the State plan described in paragraph
(1)(B), the lead agency shall consult with appropriate representatives of units
of general purpose local government on issues relating to the State plan,
including consideration of—</text>
<subparagraph id="idB55C07A9ACB345EABC87587F0CE9217A"><enum>(A)</enum><text>local fuel
assistance needs and resources;</text>
</subparagraph><subparagraph id="id408A2590EF4D4A66BFD5F6E28433B1CC"><enum>(B)</enum><text>the effectiveness
of existing fuel assistance; and</text>
</subparagraph><subparagraph id="id03C4E41224D94432A6054645B9CD1484"><enum>(C)</enum><text>the methods by
which funds made available under this title may be used to effectively provided
assistance to consumers for high fuel costs.</text>
</subparagraph></paragraph></subsection></section><section id="id76EC134975934ADD9B76E6E551819A7E"><enum>107.</enum><header>Application
and plan</header>
<subsection id="id7FE35562CFF1485480E999B9DBA7CFBC"><enum>(a)</enum><header>Application</header><text>To
be eligible to receive assistance under this title, a State shall prepare and
submit to the Secretary an application at such time, in such manner, and
containing such information as the Secretary shall by rule require,
including—</text>
<paragraph id="idF42910E40B6A4342B2507F7135B18C95"><enum>(1)</enum><text>an assurance that
the State will comply with the requirements of this title; and</text>
</paragraph><paragraph id="idFF459FD5019C4CBE95D017E3BB303459"><enum>(2)</enum><text>a State plan that
meets the requirements of subsection (c).</text>
</paragraph></subsection><subsection id="id7709A04975BB43B2849F822BA3815BEC"><enum>(b)</enum><header>Period covered
by plan</header><text>A State plan contained in the application under
subsection (a) shall be designed to be carried out during a 2-year
period.</text>
</subsection><subsection id="id4182D7FD620F49A5AC2F6D90102774B6"><enum>(c)</enum><header>Requirements of
a plan</header>
<paragraph id="id4088505BB1804ECBBF48A258604079CB"><enum>(1)</enum><header>Lead
agency</header><text>The State plan shall identify the lead agency.</text>
</paragraph><paragraph id="id53150E15FCE0465F9EECCE80FE6786A5"><enum>(2)</enum><header>Use of block
grant funds</header>
<subparagraph id="id650D94233B73457BBD164664894D6BD0"><enum>(A)</enum><header>In
general</header><text>The State plan shall provide that the State shall use the
amounts provided to the State for each fiscal year under this title—</text>
<clause id="id2F007F707F53471AA8E65C9436FF7D4F"><enum>(i)</enum><text>to
provide fuel assistance to eligible households residing in the State;
and</text>
</clause><clause id="id7B7E159E0377440387A1A59B4B733081"><enum>(ii)</enum><text>to
cover administrative costs incurred in providing the assistance.</text>
</clause></subparagraph><subparagraph id="ID505518f4ccbc416e801afe8b49191d65"><enum>(B)</enum><header>Eligibility
standards</header><text>The State plan shall include—</text>
<clause id="id2E872AD606E145AC81E3BC468E88F25D"><enum>(i)</enum><text>the
State household eligibility standards for receiving fuel assistance under this
section, which standards shall meet the requirements of section 108;</text>
</clause><clause id="idA5EF8EF895D3435BBBA2BDAEF39DC036"><enum>(ii)</enum><text>the form and
dollar amount of such fuel assistance; and</text>
</clause><clause id="id6E42BA689E9240A2B0790BFAE32ADF83"><enum>(iii)</enum><text>the methods of
providing such fuel assistance to the eligible households.</text>
</clause></subparagraph><subparagraph id="id3411D7075654415A99FB2DF7D47BC519"><enum>(C)</enum><header>Maintenance of
effort</header><text>The State plan shall provide assurances that funds
received under this title by the State will be used only to supplement, not to
supplant, the amount of Federal, State, and local funds otherwise expended for
fuel assistance in the State.</text>
</subparagraph><subparagraph id="idE53A17C0AB524A10AF9C3F34E4BB5D91"><enum>(D)</enum><header>Sectarian
purposes and activities</header><text>No financial assistance provided under
this title shall be expended to promote any sectarian purpose or activity,
including sectarian worship or instruction.</text>
</subparagraph></paragraph></subsection><subsection id="id9046223B406A40D98766BE029F845F2B"><enum>(d)</enum><header>Approval of
application</header><text>The Secretary shall approve an application that
satisfies the requirements of this section.</text>
</subsection></section><section id="id0A19ECFA634141DB9F6AF9B68836B334"><enum>108.</enum><header>Determination
of eligibility and priority</header>
<subsection id="id9F16AA59244247E285A53488FC0DB4DF"><enum>(a)</enum><header>Determination
of eligibility standards</header>
<paragraph id="idA978E16436DE49E28E980A68089B793B"><enum>(1)</enum><header>In
general</header><text>In determining the household eligibility standards
included in the State plan under section 107(c)(2)(B), a State receiving
assistance under this title—</text>
<subparagraph id="id5FD66A6B4223406690DA3264E097663F"><enum>(A)</enum><text>shall determine
which households that meet the requirements of paragraph (2) shall be eligible
for fuel assistance under this title, except that a household shall not be
ineligible solely on the basis of household income if such income is less than
110 percent of the poverty line; and</text>
</subparagraph><subparagraph id="idD37FF63DCDC94C4EBBF84272BFB9197E"><enum>(B)</enum><text>may use
additional criteria to determine household eligibility.</text>
</subparagraph></paragraph><paragraph id="idC26D4B5860004FD6AEAAC7A589A5ADE5"><enum>(2)</enum><header>Household
eligibility criteria</header><text>A household that may be eligible for fuel
assistance under this title is a household—</text>
<subparagraph id="id5AC1EA0AAF044500B0CE695E24146F51"><enum>(A)</enum><text>in which not less
than 1 individual can demonstrate that the individual owns, or has entered into
a long-term lease agreement for, a motor vehicle; and</text>
</subparagraph><subparagraph id="id2809D06A370B4E54A3FD6B6B2B3FFE70"><enum>(B)</enum><clause commented="no" display-inline="yes-display-inline" id="id27A20FC84B0448F2BC4FE5CBC9635965"><enum>(i)</enum><text>with a total income
that does not exceed the greater of—</text>
<subclause id="id99CB73DD44624AC8AD2A037AA8CD49A5" indent="up1"><enum>(I)</enum><text>an amount equal to 250 percent of the
poverty line; or</text>
</subclause><subclause id="idC72B486E98EE497E909E8CC7FD409914" indent="up1"><enum>(II)</enum><text>an amount equal to 70 percent of the
State median income; or</text>
</subclause></clause><clause id="id52F44CC1B70E442CB7387FA303B7856F" indent="up1"><enum>(ii)</enum><text>in which 1 or more individuals are
receiving—</text>
<subclause id="id8747823542BB4EE9ABC68C3C8DE37921"><enum>(I)</enum><text>assistance under the State program funded
under part A of title IV of the Social Security Act (42 U.S.C. 601 et
seq.);</text>
</subclause><subclause id="idDF194D4252764C71B0D42EF2E25363C0"><enum>(II)</enum><text>food stamps under the Food Stamp Act of
1977 (7 U.S.C. 2011 et seq.);</text>
</subclause><subclause id="id1C66872B093B444287AEEF52D63346BD"><enum>(III)</enum><text>supplemental security income payments
under title XVI of the Social Security Act (42 U.S.C. 1381 et seq.); or</text>
</subclause><subclause id="idCB5B6F8A5DFA43FAB69E4646A1A9183A"><enum>(IV)</enum><text>payments under section 1315, 1521, 1541,
or 1542 of title 38, United States Code, or under section 306 of the Veterans'
and Survivors' Pension Improvement Act of 1978 (30 U.S.C. 1521 note).</text>
</subclause></clause></subparagraph></paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="idC87FD706563D44D488B29C9B101A722B"><enum>(b)</enum><header>Priority</header><text display-inline="yes-display-inline">In providing fuel assistance to eligible
households, a State receiving assistance under this title shall give priority
to eligible households with the greatest fuel cost burdens and, in particular,
such households that do not have a viable alternative to motor vehicle
transportation.</text>
</subsection></section><section id="id59F39ACF30D34680841B2C9BF700A3AB"><enum>109.</enum><header>Limitations on
State allotments</header>
<subsection id="id70AC35C769EF44B0A9C6EF4B626D674A"><enum>(a)</enum><header>No individual
or family entitlement to contract, grant, or assistance</header><text>Except as
otherwise specifically provided in this title, nothing in this title—</text>
<paragraph id="idE7259D522311408EA3E86294A6CE998B"><enum>(1)</enum><text>entitles any
household to assistance or a contract or grant; or</text>
</paragraph><paragraph id="id307F2DC61D0A4B25BCF2145BF9114AD5"><enum>(2)</enum><text>limits the right
of a State to impose additional limitations or conditions on assistance or a
contract or grant under this title.</text>
</paragraph></subsection><subsection id="id84EFDD424DA24C1A87DC55FC37CC1FE1"><enum>(b)</enum><header>Construction of
facilities</header><text>No funds made available under this title shall be
expended for the purchase or improvement of land, or for the purchase,
construction, or permanent improvement (other than minor remodeling) of any
building or facility.</text>
</subsection></section><section id="id8F45B8F69E5E49CABA4B6826DCFDEACC"><enum>110.</enum><header>Administration
and enforcement</header>
<subsection id="id12E7753E02B2459D80F52FDC35989388"><enum>(a)</enum><header>Administration</header><text>The
Secretary shall—</text>
<paragraph id="id40A099B0380D49998DCF1A10999E418D"><enum>(1)</enum><text>coordinate all
activities of the Department of Energy relating to fuel assistance, and, to the
maximum extent practicable, coordinate the activities with similar activities
of other Federal entities; and</text>
</paragraph><paragraph id="id09F26E1C57584540AB34B3553C3026A5"><enum>(2)</enum><text>provide technical
assistance to assist States in carrying out this title, including assistance on
a reimbursable basis.</text>
</paragraph></subsection><subsection id="id2F5CAA560F2C4CE2810121A7F26A541F"><enum>(b)</enum><header>Enforcement</header>
<paragraph id="idD634CCA0FA2A4A64B44E1986904BCC4B"><enum>(1)</enum><header>Review of
compliance with State plan</header><text>The Secretary shall—</text>
<subparagraph id="idE0E693B38DA44F5AB893504D81C1AB63"><enum>(A)</enum><text>review and
monitor State compliance with—</text>
<clause id="id3C439A020630430483F3C88982BB0C37"><enum>(i)</enum><text>this title;
and</text>
</clause><clause id="id57E9DA8BC56C40D885876B8CA1838F57"><enum>(ii)</enum><text>the plan
approved under section 107(d) for the State; and</text>
</clause></subparagraph><subparagraph id="id8FA140E0B52D45CDAB398C910CFD4E07"><enum>(B)</enum><text>have the power to
terminate payments to the State in accordance with paragraph (2).</text>
</subparagraph></paragraph><paragraph id="id952371CDAA6C4B7791C09176916AB15F"><enum>(2)</enum><header>Noncompliance</header>
<subparagraph id="id678A7E6B983C4B079C380E2D4DA8A562"><enum>(A)</enum><header>In
general</header>
<clause id="id5FD7350AD10E4668B7FBD06F6E1B249E"><enum>(i)</enum><header>Application</header><text>This
subparagraph applies if the Secretary, after reasonable notice to a State and
opportunity for a hearing, finds that—</text>
<subclause id="id2CEFCBCB6F16485ABD69552910E8D404"><enum>(I)</enum><text>there has been a
failure by the State to comply substantially with any provision or requirement
set forth in the plan approved under section 107(d) for the State; or</text>
</subclause><subclause id="id6D30909C98E6458ABE173B7CDA3E4340"><enum>(II)</enum><text>in the operation
of any program or activity for which assistance is provided under this title,
there is a failure by the State to comply substantially with any provision of
this title.</text>
</subclause></clause><clause id="id2A79E42CD8CD4EE0A6D120D177BA6473"><enum>(ii)</enum><header>Notice</header><text>If
the Secretary makes the finding described in subclause (I) or (II) of clause
(i), the Secretary shall notify the State of the finding and that no further
payments will be made to the State under this title (or, in the case of
noncompliance in the operation of a program or activity, that no further
payments to the State will be made with respect to the program or activity)
until the Secretary is satisfied that there is no longer any such failure to
comply or that the noncompliance will be promptly corrected.</text>
</clause></subparagraph><subparagraph id="id619C1BACC420480997CF05D7DEA798A0"><enum>(B)</enum><header>Additional
sanctions</header><text>In the case of a finding of noncompliance made pursuant
to subparagraph (A), the Secretary may, in addition to imposing the sanctions
described in subparagraph (A), impose other appropriate sanctions, including
recoupment of money improperly expended for purposes prohibited or not
authorized by this title, and disqualification from the receipt of financial
assistance under this title.</text>
</subparagraph><subparagraph id="id4E130DDF71E847E5896F0C5DB56B763B"><enum>(C)</enum><header>Notice</header><text>The
notice required under subparagraph (A) shall include a specific identification
of any additional sanction being imposed under subparagraph (B).</text>
</subparagraph></paragraph><paragraph id="id69BC90A2D198482EA25C67477FC4CC90"><enum>(3)</enum><header>Procedures</header><text>The
Secretary shall establish by regulation procedures for—</text>
<subparagraph id="idE65B859CA9D346E4A6CFD27B6E49C0B5"><enum>(A)</enum><text>receiving,
processing, and determining the validity of complaints concerning any failure
of a State to comply with the State plan or any requirement of this title;
and</text>
</subparagraph><subparagraph id="idAE68BADA32DC4E22ACF551AF15E15E2C"><enum>(B)</enum><text>imposing
sanctions under this section.</text>
</subparagraph></paragraph></subsection></section><section id="id2BE081F408FF4E47B27F22E88794C506"><enum>111.</enum><header>Payments</header>
<subsection id="idD1DC4A2F2D2748CFA0283DAD4ECFD69C"><enum>(a)</enum><header>In
General</header>
<paragraph id="id2AF1639DE992471CB1606B0CADF19192"><enum>(1)</enum><header>Payments</header><text>A
State that has an application approved by the Secretary under section 107(d)
shall be entitled to a payment under this section for each fiscal year in an
amount that is equal to the allotment of the State under section 115 for the
fiscal year.</text>
</paragraph><paragraph id="id288C896DFBF0485A85E764B3E1A0EB4A"><enum>(2)</enum><header>State
entitlement</header><text>Subject to the availability of funds under section
103, this title—</text>
<subparagraph id="id390B18D375D5489D8BFA3311EBFC4F7C"><enum>(A)</enum><text>constitutes
budget authority in advance of appropriations Acts; and</text>
</subparagraph><subparagraph id="id319C253242FE456DBF53769A308EDFA6"><enum>(B)</enum><text>represents the
obligation of the Federal Government to provide for the payment to States of
the amount described in paragraph (1).</text>
</subparagraph></paragraph></subsection><subsection id="id0EFF112021124815B35FF6E97666A40D"><enum>(b)</enum><header>Method of
payment</header>
<paragraph id="idEB0AED14997441B1827AFC980CF641C0"><enum>(1)</enum><header>In
general</header><text>Subject to paragraph (2), the Secretary may make payments
to a State in installments, or in advance or by way of reimbursement, with
necessary adjustments on account of overpayments or underpayments, as the
Secretary may determine.</text>
</paragraph><paragraph id="idC68F037CED994DEB87AED9B2E1D36286"><enum>(2)</enum><header>Limitation</header><text>The
Secretary may not make the payments in a manner that prevents the State from
complying with section 107(c)(2).</text>
</paragraph></subsection><subsection id="id2CA595B4A88F4010A600A1F72CDA3715"><enum>(c)</enum><header>Spending of
funds by State</header><text>Payments to a State from an allotment under
section 115 for a fiscal year may be expended by the State in the fiscal year
or in the succeeding fiscal year.</text>
</subsection></section><section id="id0CEB432DB680492BBC1B14EFEB1C7284"><enum>112.</enum><header>Audits</header>
<subsection id="id7771D21B976A4629A091FDCACC32EA95"><enum>(a)</enum><header>Requirement</header><text>After
the close of each program period covered by an application approved under
section 107(d), a State shall audit the expenditures of the State during the
program period from amounts received under this title.</text>
</subsection><subsection id="idE9CAF67EB4F942F588B8880E17118E2F"><enum>(b)</enum><header>Independent
Auditor</header><text>An audit under this section shall be conducted—</text>
<paragraph id="id7130B978786148F0A0890014F5C199BC"><enum>(1)</enum><text>by an entity that
is independent of any agency administering activities that receive assistance
under this title; and</text>
</paragraph><paragraph id="idE27031AEF5354DCEBFC00E3B0B8D2DF7"><enum>(2)</enum><text>in accordance
with generally accepted auditing principles.</text>
</paragraph></subsection><subsection id="id7D9694BBACFA4C5E878AF5F4061AC2D8"><enum>(c)</enum><header>Submission</header><text>Not
later than 30 days after the completion of an audit under this section, the
State shall submit a copy of the audit to the legislature of the State and to
the Secretary.</text>
</subsection><subsection id="id4382627B44524BADAB8BA4988B7690C8"><enum>(d)</enum><header>Repayment of
amounts</header><text>Each State shall repay to the United States any amounts
determined through an audit under this section to have not been expended in
accordance with this title, or the Secretary may offset the amounts against any
other amount to which the State is or may be entitled under this title.</text>
</subsection></section><section id="id86C143986A334A78857DB5F7E7ECD34F"><enum>113.</enum><header>Report by
Secretary</header><text display-inline="no-display-inline">Not later than July
31, 2007, and annually thereafter, the Secretary shall submit to the Committee
on Energy and Natural Resources of the Senate and the Committee on Energy and
Commerce of the House of Representatives a report that contains—</text>
<paragraph id="id95B43CC1952947AB8058A7F8BBDD6A25"><enum>(1)</enum><text display-inline="yes-display-inline">a summary and analysis of the data and
information provided to the Secretary in the State audits submitted under
section 112; and</text>
</paragraph><paragraph id="id6F61546BE0284FAC97E04C7B362EFB17"><enum>(2)</enum><text display-inline="yes-display-inline">an assessment, and if appropriate,
recommendations for Congress concerning efforts that should be undertaken to
improve fuel assistance in the United States.</text>
</paragraph></section><section id="id191F3BF70D914A7CA03BF123832EC41F"><enum>114.</enum><header>Nondiscrimination</header>
<subsection id="id815C1C95B4CE4D798AE5464C5DD69A0B"><enum>(a)</enum><header>In
General</header><text>The Secretary shall not provide financial assistance for
any program, project, or activity under this title unless the grant or contract
with respect to the program, project, or activity specifically provides that no
person with responsibilities for the operation of the program, project, or
activity will discriminate with respect to the program, project, or activity
because of race, religion, color, national origin, sex, or disability.</text>
</subsection><subsection id="id5E0482803E3E4FE1BC4BD9A6157AD47D"><enum>(b)</enum><header>Enforcement</header><text>The
powers, remedies, and procedures set forth in title VI of the
<act-name parsable-cite="CRA64">Civil Rights Act of 1964</act-name> (42 U.S.C.
2000d et seq.) shall be the powers, remedies, and procedures this section
provides to the Secretary concerning a violation of subsection (a).</text>
</subsection></section><section id="id09D39962945846059BDB72C1D46B304E"><enum>115.</enum><header>Amounts
reserved; allotments</header>
<subsection id="id93E6AA1CB9704A10AB0583C41FD1AB12"><enum>(a)</enum><header>Definition of
State</header><text>In this section, the term <term>State</term> means—</text>
<paragraph id="id7CF60E8B30434C1C94E56DA5CDD74CF3"><enum>(1)</enum><text>each of the 50
States;</text>
</paragraph><paragraph id="id5AF2B61F01DE4D5DB8CD4BB57E8222E0"><enum>(2)</enum><text>the District of
Columbia; and</text>
</paragraph><paragraph id="id48633DED84F74D81B592C84A5632C1FB"><enum>(3)</enum><text>the Commonwealth
of Puerto Rico.</text>
</paragraph></subsection><subsection id="idA457D21336484FAD82EA33B74381D3C9"><enum>(b)</enum><header>Amounts
Reserved</header>
<paragraph id="idBCDD372F1E44487EAAFE6F0E8BAC6A83"><enum>(1)</enum><header>Virgin
islands</header><text>The Secretary shall reserve not to exceed
<fraction>1/2</fraction> of 1 percent of the amount appropriated under section
103 for each fiscal year for payments to the Virgin Islands of the United
States.</text>
</paragraph><paragraph id="id291E4DE512DE448E9CD08E444F2F8696"><enum>(2)</enum><header>Indian
tribes</header><text>The Secretary shall reserve not more than 3 percent of the
amount appropriated under section 103 for each fiscal year for payments to
Indian tribes and tribal organizations.</text>
</paragraph></subsection><subsection id="id54CEE11C9C964A868CACA6EED7DE30C4"><enum>(c)</enum><header>State
Allotment</header>
<paragraph id="idB7CB01C31E214185981DF6A176268891"><enum>(1)</enum><header>In
general</header><text>Except as provided in paragraphs (2) and (3), from the
amounts appropriated under section 103 for each fiscal year remaining after the
reservations required under subsection (b) (referred to in this paragraph as
the <quote>remainder</quote>), the Secretary shall allot to each State an
amount that is equal to an amount that bears the same ratio to the remainder as
the population of the State bears to the population of all States, based on the
latest available Federal census conducted under section 141(a) of title 13,
United States Code.</text>
</paragraph><paragraph id="id580B6D5455F24BBC9A7B27EE66A96543"><enum>(2)</enum><header>Adjustment</header><text>Except
as provided in paragraph (3), the Secretary may adjust the allotment required
under paragraph (1) to take into account the number of eligible households
under this title that reside in a State.</text>
</paragraph><paragraph id="id4DBF9F171C764B3796CD432FE0FDED83"><enum>(3)</enum><header>Insufficient
funds</header><text>If the Secretary finds that the total amount of allotments
to which States would otherwise be entitled for a fiscal year under paragraphs
(1) and (2) will exceed the amount of funds that will be made available to
provide the allotments for the fiscal year, the Secretary shall reduce the
allotments made to States under this subsection, on a pro rata basis, to the
extent necessary to allot under this subsection a total amount that is equal to
the funds that will be made available.</text>
</paragraph></subsection><subsection id="id552AB94E02114143934468A1E249F6A7"><enum>(d)</enum><header>Data and
Information</header><text>The Secretary shall obtain from each appropriate
Federal agency, the most recent data and information necessary to determine the
allotments required under subsection (c).</text>
</subsection><subsection id="id5B8C0C3ACDBF4D9589D2E06B1BC96B60"><enum>(e)</enum><header>Reallotments</header>
<paragraph id="id8B2B39CDD54C495894FF63665BAB77AA"><enum>(1)</enum><header>In
general</header><text>Any portion of an allotment under subsection (c) to a
State that the Secretary determines is not required to carry out a State plan
approved under section 107(d) and any amounts repaid to the Secretary under
this title, during the period for which the allotment is made available, shall
be reallotted by the Secretary to other States in proportion to the original
allotments to the other States.</text>
</paragraph><paragraph id="idE3C04E81BD9F452BBDC03BA51D21D568"><enum>(2)</enum><header>Limitations</header>
<subparagraph id="id3BAD8D3C1A224A69A06BF40B666BE250"><enum>(A)</enum><header>Reduction</header><text>The
amount of any reallotment to which a State is entitled under paragraph (1)
shall be reduced to the extent that the allotment exceeds the amount that the
Secretary estimates will be used in the State to carry out a State plan
approved under section 107(d).</text>
</subparagraph><subparagraph id="id626990444B2841009CDF11CBC925DDD6"><enum>(B)</enum><header>Reallotments</header><text>The
amount of the reduction shall be similarly reallotted among States for which no
reduction in an allotment or reallotment is required by this paragraph.</text>
</subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="idD206315F74904BA5B75ADD9FF178B591"><enum>(3)</enum><header>Amounts
reallotted</header><text>For purposes of any other section of this title, any
amount reallotted to a State under this subsection shall be considered to be
part of the allotment made under subsection (c) to the State.</text>
</paragraph></subsection></section><enum>II</enum><header>Trust fund and
revenue provisions</header>
<section id="idF8BAB461D1C944AD9762D088E82E562A"><enum>201.</enum><header>Establishment
of Fuel Assistance Block Grant Trust Fund</header>
<subsection id="id4F1FB59194B5402787DCB36DBF5EAAE9"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Subchapter A of
chapter 98 of the Internal Revenue Code of 1986 (relating to trust fund code)
is amended by adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="ID9AEE8373E26445B18392C934A502FE4F" style="OLC">
<section id="ID71B6EFBA6DAE425E930D844F0CF5DB28"><enum>9511.</enum><header>Fuel
Assistance Block Grant Trust Fund</header>
<subsection id="IDE1FA3E8E39D24EFE9CA7A9CFB11048BF"><enum>(a)</enum><header>Creation of
Trust Fund</header><text>There is established in the Treasury of the United
States a trust fund to be known as the <quote>Fuel Assistance Block Grant Trust
Fund</quote> (referred to in this section as the <quote>Trust Fund</quote>),
consisting of such amounts as may be appropriated or credited to the Trust Fund
as provided in this section or section 9602(b).</text>
</subsection><subsection id="IDB0B68CC37A614BB2BA11DADC050CD805"><enum>(b)</enum><header>Transfers to
Trust Fund</header><text>There is hereby appropriated to the Trust Fund for
each fiscal year an amount equivalent to the increase in revenues received in
the Treasury during such fiscal year as the result of the amendments made by
sections 202 and 203 of the <short-title>Fuel Emergency
Relief Act</short-title>.</text>
</subsection><subsection id="ID585D5E11F00D479397F2CD810AC38F7F"><enum>(c)</enum><header>Distribution of
amounts in Trust Fund</header><text>Amounts in the Trust Fund shall be
available, as provided by appropriation Acts, to provide for the fuel
assistance block grant program established under title I of the
<short-title>Fuel Emergency Relief
Act</short-title>.</text>
</subsection><subsection id="id11AA6FB7B7F54C588E6986762C49080D"><enum>(d)</enum><header>Termination of
Trust Fund</header>
<paragraph id="id5880877CB8E14468920CF1048E5F1B7A"><enum>(1)</enum><header>In
general</header><text>Subsection (b) shall not apply with respect to any fiscal
year beginning after September 30, 2008.</text>
</paragraph><paragraph id="id8FD67DC89B8F40759C492FE86CCDC5BC"><enum>(2)</enum><header>Transfer of
remaining funds</header><text>On October 1, 2008, the Secretary shall transfer
any remaining funds in the Trust Fund to the general fund to the extent such
funds are not needed to meet any outstanding obligations of the fuel assistance
block grant program established under title I of the
<short-title>Fuel Emergency Relief
Act</short-title>.</text>
</paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="ID5A990345D30F4915985CAB66A74A7FAA"><enum>(b)</enum><header>Conforming
amendment</header><text>The table of sections for subchapter A of chapter 98 of
such Code is amended by adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="idBD346A3949E84BEA9B2442F1BEB69D4C" style="OLC">
<toc>
<toc-entry level="section">Sec. 9511. Fuel Assistance Block Grant
Trust
Fund.</toc-entry>
</toc>
<after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id6330AD01965445AA86299ADBF4A0A49F"><enum>(c)</enum><header>Effective
date</header><text>The amendments made by this section shall take effect on the
date of the enactment of this Act.</text>
</subsection></section><section changed="added" id="HFB1B016D4C5A4D1EB2C3A3BD0B82E633"><enum>202.</enum><header>Revaluation of
LIFO inventories of large integrated oil companies</header>
<subsection changed="added" id="H943D2FE8CB044122BB6911FA1D18A45C"><enum>(a)</enum><header>General
rule</header><text>Notwithstanding any other provision of law, if a taxpayer is
an applicable integrated oil company for its last taxable year ending in
calendar year 2005, the taxpayer shall—</text>
<paragraph changed="added" id="HC684488B54644AB9B38DC6118E3B0757"><enum>(1)</enum><text>increase,
effective as of the close of such taxable year, the value of each historic LIFO
layer of inventories of crude oil, natural gas, or any other petroleum product
(within the meaning of section 4611) by the layer adjustment amount, and</text>
</paragraph><paragraph changed="added" id="H4BE33C47E3A7489D867D6D34C9F4193A"><enum>(2)</enum><text>decrease its cost
of goods sold for such taxable year by the aggregate amount of the increases
under paragraph (1).</text>
</paragraph><continuation-text continuation-text-level="subsection">If the
aggregate amount of the increases under paragraph (1) exceed the taxpayer’s
cost of goods sold for such taxable year, the taxpayer’s gross income for such
taxable year shall be increased by the amount of such excess.</continuation-text></subsection><subsection changed="added" id="HE6D7AE7E6628455FAF76064BBFDE6FE3"><enum>(b)</enum><header>Layer adjustment
amount</header><text>For purposes of this section—</text>
<paragraph changed="added" id="H929896D689B44D3398957F5173FFC989"><enum>(1)</enum><header>In
general</header><text>The term <term>layer adjustment amount</term> means, with
respect to any historic LIFO layer, the product of—</text>
<subparagraph changed="added" id="H2AE21466628F4571ACFCB46334502FC9"><enum>(A)</enum><text>$18.75, and</text>
</subparagraph><subparagraph changed="added" id="H1E6C75164F85482487FCACF9BCBBED6D"><enum>(B)</enum><text>the number of
barrels of crude oil (or in the case of natural gas or other petroleum
products, the number of barrel-of-oil equivalents) represented by the
layer.</text>
</subparagraph></paragraph><paragraph changed="added" id="H98DE447F8338482796DD71D73561307D"><enum>(2)</enum><header>Barrel-of-oil
equivalent</header><text>The term <term>barrel-of-oil equivalent</term> has the
meaning given such term by section 29(d)(5) (as in effect before its
redesignation by the Energy Tax Incentives Act of 2005).</text>
</paragraph></subsection><subsection changed="added" id="H823F5AE077364670838B208D62FEBCB3"><enum>(c)</enum><header>Application of
requirement</header>
<paragraph changed="added" id="H8089491C93434A8CB5A8A8ED43853A03"><enum>(1)</enum><header>No change in
method of accounting</header><text>Any adjustment required by this section
shall not be treated as a change in method of accounting.</text>
</paragraph><paragraph changed="added" id="H0A2B2DF22A994CE58C0CCD30A228CADE"><enum>(2)</enum><header>Underpayments of
estimated tax</header><text>No addition to the tax shall be made under section
6655 of the Internal Revenue Code of 1986 (relating to failure by corporation
to pay estimated tax) with respect to any underpayment of an installment
required to be paid with respect to the taxable year described in subsection
(a) to the extent such underpayment was created or increased by this
section.</text>
</paragraph></subsection><subsection changed="added" id="HA790D6C9E3284EE7B14EC2721B7F912D"><enum>(d)</enum><header>Applicable
integrated oil company</header><text>For purposes of this section, the term
<term>applicable integrated oil company</term> means an integrated oil company
(as defined in section 291(b)(4) of the Internal Revenue Code of 1986) which
has an average daily worldwide production of crude oil of at least 500,000
barrels for the taxable year and which had gross receipts in excess of
$1,000,000,000 for its last taxable year ending during calendar year 2005. For
purposes of this subsection all persons treated as a single employer under
subsections (a) and (b) of section 52 of the Internal Revenue Code of 1986
shall be treated as 1 person and, in the case of a short taxable year, the rule
under section 448(c)(3)(B) shall apply.</text>
</subsection></section>