<?xml version="1.0"?>
<?xml-stylesheet type="text/xsl" href="billres.xsl"?>
<!DOCTYPE bill PUBLIC "-//US Congress//DTDs/bill.dtd//EN" "bill.dtd">
<bill bill-stage="Introduced-in-Senate" public-private="public">
	<form>
		<distribution-code display="yes">II</distribution-code>
		<congress>110th CONGRESS</congress>
		<session>1st Session</session>
		<legis-num>S. 1797</legis-num>
		<current-chamber>IN THE SENATE OF THE UNITED STATES</current-chamber>
		<action>
			<action-date date="20070717">July 17, 2007</action-date>
			<action-desc><sponsor name-id="S297">Mr. Salazar</sponsor> (for himself
			 and <cosponsor name-id="S250">Mr. Allard</cosponsor>) introduced the following
			 bill; which was read twice and referred to the
			 <committee-name committee-id="SSFI00">Committee on
			 Finance</committee-name></action-desc>
		</action>
		<legis-type>A BILL</legis-type>
		<official-title>To reduce the risks to Colorado communities and water
		  supplies from severe wildfires, especially in areas affected by insect
		  infestations, to provide model legislation that may be applied to other States
		  experiencing similar insect infestations or other forest-related problems, and
		  for other purposes.</official-title>
	</form>
	<legis-body>
		<section id="H9C94AD05AF5C4DA78B4BC8FEDE3F071D" section-type="section-one"><enum>1.</enum><header>Short title; table of
			 contents</header>
			<subsection id="H037F259C1FEE4207A02087700771832D"><enum>(a)</enum><header>Short
			 title</header><text display-inline="yes-display-inline">This Act may be cited
			 as the <quote><short-title>Colorado Forest Management
			 Improvement Act of 2007</short-title></quote>.</text>
			</subsection><subsection id="HDF37D10929C845A8B300EE45D9FB0015"><enum>(b)</enum><header>Table of
			 contents</header><text>The table of contents of this Act is as follows:</text>
				<toc>
					<toc-entry idref="H9C94AD05AF5C4DA78B4BC8FEDE3F071D" level="section">Sec. 1. Short title; table of contents.</toc-entry>
					<toc-entry idref="H4F51EF4639374A4D9CB77DF3DFC28C6" level="section">Sec. 2. Purposes.</toc-entry>
					<toc-entry idref="HB4C65975533C4263B1A92054AA224C9E" level="section">Sec. 3. Definitions.</toc-entry>
					<toc-entry idref="H4B10B315F90E4E499032E743554D96E" level="title">TITLE I—HEALTHY FORESTS RESTORATION ACT OF 2003 AND RELATED
				LAWS</toc-entry>
					<toc-entry idref="H2828F62CF6474A9600BA3644CED52146" level="section">Sec. 101. Community wildfire protection plan
				assistance.</toc-entry>
					<toc-entry idref="HBCD73BB804BB40889B7CDEF78DD65399" level="section">Sec. 102. Central collection points.</toc-entry>
					<toc-entry idref="HE383F4A6802841CDA69DE63407008437" level="section">Sec. 103. Biomass commercial utilization grant
				program.</toc-entry>
					<toc-entry idref="H2310F2276113493B8242CECE66E92F1" level="section">Sec. 104. Healthy forest partnerships.</toc-entry>
					<toc-entry idref="H76DCDEBB33524E77AC00A3952CA25500" level="title">TITLE II—COLORADO FOREST HEALTH MEASURES</toc-entry>
					<toc-entry idref="HDF95A106178840AE9FB72643BD394660" level="section">Sec. 201. Research and other activities.</toc-entry>
					<toc-entry idref="H4A956ED5EEF541FBA87600D042E2D409" level="section">Sec. 202. Colorado Forest Health Fund.</toc-entry>
					<toc-entry idref="HEC704A0C57F64703B4927E494441DF13" level="section">Sec. 203. Grants for Colorado fuels for schools
				program.</toc-entry>
					<toc-entry idref="HD215ED2F38A84AC285991FE3AFFB43FD" level="section">Sec. 204. Stewardship contracts in Colorado.</toc-entry>
					<toc-entry idref="HAB71A8A1CECB4B6CB37E57A278FB6490" level="section">Sec. 205. Permanent authority for Federal and State cooperative
				restoration and protection in Colorado.</toc-entry>
					<toc-entry idref="H02157B5A0BFA4B1497E3EA0601E48330" level="section">Sec. 206. Preparation of fire-danger maps.</toc-entry>
					<toc-entry idref="H4C7AD9E45CAB4E900026116115FF0057" level="section">Sec. 207. Truck weights on Colorado interstate
				highways.</toc-entry>
					<toc-entry idref="HFDB2B4EFBEB14FD0887FF392C151B2C4" level="title">TITLE III—TAX PROVISIONS</toc-entry>
					<toc-entry idref="H9BF1CDD53883458B8BABDC2E68B9E539" level="section">Sec. 301. Extension of tax credit for electricity produced from
				biomass.</toc-entry>
					<toc-entry idref="H660A402E5461408EA3F37308B800FF6F" level="section">Sec. 302. Partial exclusion from gross income of payments
				received for certain hazardous fuel reduction projects.</toc-entry>
					<toc-entry idref="H5BD2834CCDFF4FF0A0EC0003DE88CC45" level="section">Sec. 303. Deductibility of certain expenditures in connection
				with implementation of community wildfire protection plans.</toc-entry>
				</toc>
			</subsection></section><section id="H4F51EF4639374A4D9CB77DF3DFC28C6"><enum>2.</enum><header>Purposes</header><text display-inline="no-display-inline">The purposes of this Act are—</text>
			<paragraph id="H567B4A6BCDF141ECBEAF1B9E21F58689"><enum>(1)</enum><text display-inline="yes-display-inline">to facilitate a more coordinated response
			 by Federal and State agencies and local governments and communities to the
			 effects of insect infestations in forest lands in Colorado so as to reduce the
			 likelihood of loss of life or damage to property or municipal water supplies
			 from severe wildfires and to improve the management of such lands; and</text>
			</paragraph><paragraph id="H4A2AD06BC0294A9E8D13F19BA2E12038"><enum>(2)</enum><text>to provide a model
			 of legislation that could be considered for application to other States
			 experiencing similar insect infestations or other forest-related
			 problems.</text>
			</paragraph></section><section id="HB4C65975533C4263B1A92054AA224C9E"><enum>3.</enum><header>Definitions</header><text display-inline="no-display-inline">In this Act:</text>
			<paragraph id="HC3F3C00AF03A4817ACFB443B910021E4"><enum>(1)</enum><header>Fund</header><text>The
			 term <term>Fund</term> means the Colorado Forest Health Fund.</text>
			</paragraph><paragraph id="H532E8E50C02141A788EDBE69C260099"><enum>(2)</enum><header>Secretary
			 concerned</header><text>The term <term>Secretary concerned</term> means—</text>
				<subparagraph id="HC57C2A47EE3F452DB8F0E595499DEEE"><enum>(A)</enum><text>the Secretary of
			 Agriculture (acting through the Chief of the Forest Service), with respect to
			 National Forest System land; and</text>
				</subparagraph><subparagraph id="HEA8076D9511046838B27A4918EEB3CD3"><enum>(B)</enum><text>the Secretary of
			 the Interior, with respect to land managed by the Bureau of Land Management and
			 with respect to land held for the benefit of an Indian tribe.</text>
				</subparagraph></paragraph><paragraph id="H3DC41EAADA5C426794C904DD56ACCABB"><enum>(3)</enum><header>State</header><text>The
			 term <term>State</term> means the State of Colorado.</text>
			</paragraph></section><title id="H4B10B315F90E4E499032E743554D96E"><enum>I</enum><header>HEALTHY FORESTS
			 RESTORATION ACT OF 2003 AND RELATED LAWS</header>
			<section id="H2828F62CF6474A9600BA3644CED52146"><enum>101.</enum><header>Community
			 wildfire protection plan assistance</header>
				<subsection id="H0B640AA41D35413C9459A222B8A0E400"><enum>(a)</enum><header>Planning
			 assistance for at-risk communities</header>
					<paragraph id="H9D8AFD34A74E4AA18EBEBF0000B4ECC2"><enum>(1)</enum><header>In
			 general</header><text>Section 103 of the Healthy Forests Restoration Act of
			 2003 (16 U.S.C. 6513) is amended by adding at the end the following new
			 subsection:</text>
						<quoted-block id="H0CC277FC05B444E095CA7700BC738DC0" style="OLC">
							<subsection id="H21B3E931E42C4FFCAAB4697B652E4C00"><enum>(e)</enum><header>Planning
				assistance for at-risk communities</header>
								<paragraph id="H319C502DD8FA4C1FAEBCFB3E59C84D66"><enum>(1)</enum><header>In
				general</header><text>The Secretary, in consultation with appropriate State
				agencies, shall make grants to at-risk communities in Colorado to assist the
				at-risk communities in preparing, revising, or implementing a community
				wildfire protection plan.</text>
								</paragraph><paragraph id="HE6CE4ABFF831490CB9B3D3F69F047F99"><enum>(2)</enum><header>Source of
				funds</header><text>The Secretary shall use amounts made available under
				section 35(c) of the Mineral Leasing Act (30 U.S.C. 191(c)) to carry out this
				subsection.</text>
								</paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
					</paragraph><paragraph id="H5726C27FB4FF43B9947101CACF20EC76"><enum>(2)</enum><header>Funding
			 source</header><text>Section 35 of the Mineral Leasing Act (30 U.S.C. 191) is
			 amended by adding at the end the following new subsection:</text>
						<quoted-block id="H7A695E2C475A4E4293BB3D4BAC7528BB" style="OLC">
							<subsection id="HE42B2363B1D74C63B13505E9D2F186B3"><enum>(d)</enum><header>Assistance for
				at-risk communities</header><text>Notwithstanding the first sentence of
				subsection (a), $10,000,000 of the amounts paid into the Treasury under
				subsection (a) for each of fiscal years 2008 through 2012 shall be made
				available to the Secretary, without further appropriation and until expended,
				for obligation and expenditure under section 103(e) of the Healthy Forests
				Restoration Act of 2003 (16 U.S.C.
				6513(e)).</text>
							</subsection><after-quoted-block>.</after-quoted-block></quoted-block>
					</paragraph></subsection><subsection id="H2BB9473FCBD24CAB924453EF7385DA9B"><enum>(b)</enum><header>Additional
			 assistance for preparation of plans</header><text>Section 33(b)(3) of the
			 Federal Fire Prevention and Control Act of 1974 (15 U.S.C. 2229(b)(3)) is
			 amended by striking subparagraph (L) and inserting the following:</text>
					<quoted-block id="H695155D988324A10A007D436E06F9FD2" style="OLC">
						<subparagraph id="H7981F7D3B1024D7AA74E4760F8F061D3"><enum>(L)</enum><text>To fund fire
				prevention programs, including the development and implementation of community
				wildfire protection plans (as defined in section 101 of the Healthy Forests
				Restoration Act of 2003 (16 U.S.C.
				6511)).</text>
						</subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
				</subsection></section><section id="HBCD73BB804BB40889B7CDEF78DD65399"><enum>102.</enum><header>Central
			 collection points</header><text display-inline="no-display-inline">Title I of
			 the Healthy Forests Restoration Act of 2003 is amended by adding at the end the
			 following new section:</text>
				<quoted-block display-inline="no-display-inline" id="H556AB664B35249BFA55EBAFE53041BA" style="OLC">
					<section id="H6E3A943212B848D39B68916F888600DE"><enum>109.</enum><header>Central
				collection points</header>
						<subsection id="H08581055BE064E7A9E7C190076AF78EB"><enum>(a)</enum><header>Establishment</header><text>To
				the maximum extent practicable, and consistent with relevant land management
				plans, the Secretary shall establish collection points in Colorado for the
				placement of vegetative material removed from Federal or other land as part of
				a hazardous fuel reduction project under this Act. Collection points shall be
				located so as to be readily accessible to the public and so as to take
				advantage of existing roads and other infrastructure.</text>
						</subsection><subsection id="HCA86D871695047FE9F8BABD6D59DD68D"><enum>(b)</enum><header>Conditions for
				establishment</header><text>No collection point shall be established pursuant
				to this section—</text>
							<paragraph id="HDC0BDD5C7B524EABBCA109D59521CD9"><enum>(1)</enum><text>if the Secretary
				determines that transportation of the vegetative material to or from the
				proposed collection point would result in an increased risk of infestation of
				insects; or</text>
							</paragraph><paragraph id="H15DF47A36D5C4168AA4B66AB6C06814E"><enum>(2)</enum><text display-inline="yes-display-inline">on any property not owned by the United
				States without the consent of the owner of the property.</text>
							</paragraph></subsection><subsection id="H5AAC9EE014834C7392ED285562222D99"><enum>(c)</enum><header>Management</header><text>The
				Secretary is not required to manage use of a collection point established under
				this section, but may enter into agreements with local governments, private
				landowners, or other relevant entities with regard to such management,
				including the terms and conditions under which material can be removed from a
				collection point.</text>
						</subsection><subsection id="H70AE1DA7B16548D1A77BEF00B1A3B"><enum>(d)</enum><header>Use</header><text>Vegetative
				material placed at a collection point established under this section may be
				sold, donated, or otherwise made available to any individual or entity that
				agrees to remove the material from the collection point.</text>
						</subsection><subsection id="HBFCD2093D3434CBF8187B6F2E1FC2080"><enum>(e)</enum><header>Treatment of
				revenues</header><text>Any revenue collected by the Secretary through sale of
				material from a collection point shall be retained by the Secretary and used
				for authorized hazardous fuel reduction projects in
				Colorado.</text>
						</subsection></section><after-quoted-block>.</after-quoted-block></quoted-block>
			</section><section id="HE383F4A6802841CDA69DE63407008437"><enum>103.</enum><header>Biomass
			 commercial utilization grant program</header><text display-inline="no-display-inline">The Healthy Forests Restoration Act of 2003
			 is amended by striking section 203 (16 U.S.C. 6531) and inserting the following
			 new section:</text>
				<quoted-block display-inline="no-display-inline" id="H717F694AE590491D934E3824A9C16DD7" style="OLC">
					<section id="H96082F57EEC44520B5C3A19B95D6D12B"><enum>203.</enum><header>Biomass
				commercial utilization grant program</header>
						<subsection id="HDB2D9299710A4498AD624F7F9105FD6F"><enum>(a)</enum><header>Program
				authorized</header><text>The Secretary may provide to owners or operators of
				facilities that use biomass, on an annual basis, grants for use in accordance
				with subsection (d).</text>
						</subsection><subsection id="H9B59031F9C5642DDADBD5357D76C91C"><enum>(b)</enum><header>Eligible
				recipients</header><text>A grant shall be awarded under this section only to an
				owner or operator of a facility that uses biomass—</text>
							<paragraph id="H60B1FFD3E16B4350A8E19460C8EC0C"><enum>(1)</enum><text>as a raw material to
				produce—</text>
								<subparagraph id="H4F245475303144BBAED5E3E6B05F3F26"><enum>(A)</enum><text>electricity;</text>
								</subparagraph><subparagraph id="H31EB8B71C55F46D0AE722B6B38F555FB"><enum>(B)</enum><text>sensible heat;
				or</text>
								</subparagraph><subparagraph id="HDC023CD1D57342A69B0884E5A2B7A64C"><enum>(C)</enum><text>transportation
				fuel;</text>
								</subparagraph></paragraph><paragraph id="HF1248FF44F2348639DBBCD86C8C65D47"><enum>(2)</enum><text>for wood-based
				products; or</text>
							</paragraph><paragraph id="HCBEECD1965BD4991A20027397EEAA025"><enum>(3)</enum><text>for other
				commercial purposes.</text>
							</paragraph></subsection><subsection id="HE9DD64EB60AF4CD6A9BAB19244B7C220"><enum>(c)</enum><header>Priority</header><text>In
				making grants under this section, the Secretary shall give priority to
				applications submitted by individuals or entities that purchase biomass removed
				from land identified for hazardous fuel reduction treatments in a community
				wildfire protection plan through an authorized hazardous fuel reduction project
				carried out under section 102.</text>
						</subsection><subsection id="H043B1C897A974D6D88117405774CF118"><enum>(d)</enum><header>Use of grant
				funds</header><text>An owner or operator who receives a grant under this
				section may use funds from the grant to offset the costs of purchasing
				biomass.</text>
						</subsection><subsection id="H9D7D6A8656AB48AC000571BDD7D15CB2"><enum>(e)</enum><header>Relationship to
				other authority</header><text>The Secretary may exercise the authority provided
				by this section in conjunction with, or in addition to, any other authority of
				the Secretary to support or stimulate the use of biomass fuel.</text>
						</subsection><subsection id="H74EE88755DEC4A7C8500B1835827074E"><enum>(f)</enum><header>Authorization of
				appropriations</header><text>There is authorized to be appropriated to the
				Secretary to carry out this section $5,000,000 for each of fiscal years 2008
				through
				2012.</text>
						</subsection></section><after-quoted-block>.</after-quoted-block></quoted-block>
			</section><section id="H2310F2276113493B8242CECE66E92F1"><enum>104.</enum><header>Healthy forest
			 partnerships</header><text display-inline="no-display-inline">The Healthy
			 Forests Restoration Act of 2003 (16 U.S.C. 6501 et seq.) is amended by adding
			 at the end the following new title:</text>
				<quoted-block display-inline="no-display-inline" id="H135B7B70242C4A8DA1CC857B70A581E6" style="OLC">
					<title id="HBD7A1048B039488C95C7CC63F60706F"><enum>VII</enum><header>COLORADO HEALTHY
				FOREST PARTNERSHIPS</header>
						<section id="HD062E199550D43D582EA0E48DD51200"><enum>701.</enum><header>Definitions</header><text display-inline="no-display-inline">In this title:</text>
							<paragraph id="H73EC71C7D1454EA7BD5DBC379B6437CA"><enum>(1)</enum><header>At-risk
				community</header><text>The term <term>at-risk community</term> has the meaning
				given the term in section 101.</text>
							</paragraph><paragraph id="HA1F9D6C60F5442278FB93FEFBE9FBB8E"><enum>(2)</enum><header>Implementation
				plan</header><text>The term <term>implementation plan</term> means—</text>
								<subparagraph id="H633AA845B4D2444D87C60013A7AEBE1B"><enum>(A)</enum><text>the plan entitled
				<quote>Implementation Plan for the Comprehensive Strategy for a Collaborative
				Approach for Reducing Wildland Fire Risks to Communities and the
				Environment</quote> and dated May 2002; and</text>
								</subparagraph><subparagraph id="H280C6BB1B54A4EE2005B1F477DDDBDC"><enum>(B)</enum><text>any amendments to
				the implementation plan.</text>
								</subparagraph></paragraph><paragraph id="H713FEAE9B1794181A2766300EBA1C676"><enum>(3)</enum><header>Nongovernmental
				collaborative group</header><text>The term <term>non-governmental collaborative
				group</term> means a nongovernmental organization, or a coalition of
				organizations or individuals in the State of Colorado that, as determined by
				the Secretary concerned, represents—</text>
								<subparagraph id="H4F8F58EB777A4F23A7B440EAE9B231A5"><enum>(A)</enum><text>a balance of
				viewpoints among interested public and private individuals, agencies, or
				institutions;</text>
								</subparagraph><subparagraph id="HADB45E8F2A5F493E99CF3237C29567AF"><enum>(B)</enum><text>a diverse range of
				knowledge and experience in issues relating to natural resources; and</text>
								</subparagraph><subparagraph id="HA0A3896DE270413DB9D7C24B1CA88600"><enum>(C)</enum><text>a commitment to
				timely and cost-effective results.</text>
								</subparagraph></paragraph><paragraph id="H030E070FA10C4268B32D9B8D1DAEFA56"><enum>(4)</enum><header>Partnering
				entity</header><text>The term <term>partnering entity</term> means—</text>
								<subparagraph id="H614169A9A3A447EF9ECDE7004F188018"><enum>(A)</enum><text>the State of
				Colorado (including any political subdivision of such State) operating through
				the Colorado State Forest Service; or</text>
								</subparagraph><subparagraph id="HA07579915CE04FA3AF2EA000ED90A400"><enum>(B)</enum><text>an Indian
				tribe.</text>
								</subparagraph></paragraph><paragraph id="HF4F3A01DE0454106A08ED5F5250594D"><enum>(5)</enum><header>Project</header><text>The
				term <term>project</term> means—</text>
								<subparagraph id="H22733F2F008D4935A2D3397903352F42"><enum>(A)</enum><text>an authorized
				hazardous fuel reduction project, as defined in section 101(2) on lands in
				Colorado;</text>
								</subparagraph><subparagraph id="HDDB2EAC19380408294DA5100334B51EC"><enum>(B)</enum><text>an activity on
				lands in Colorado relating to treatment of insect-infested trees; or</text>
								</subparagraph><subparagraph id="HD0CB44106BF34774AC1E36B50A200B2"><enum>(C)</enum><text>an activity on
				lands in Colorado relating to the restoration of a forest land, a rangeland, or
				a watershed.</text>
								</subparagraph></paragraph><paragraph id="HB40B3A85DEDF4A27973247BE2C4CF0ED"><enum>(6)</enum><header>Secretary
				concerned</header><text>The term <term>Secretary concerned</term> means—</text>
								<subparagraph id="H5895DA88BE0C431A002EF94C016665D6"><enum>(A)</enum><text>the Secretary of
				Agriculture (acting through the Chief of the Forest Service), with respect to
				National Forest System land; and</text>
								</subparagraph><subparagraph id="H3844750D3ACC4A67ADB2D0B723C12243"><enum>(B)</enum><text>the Secretary of
				the Interior, with respect to land managed by the Bureau of Land Management and
				land held for the benefit of an Indian tribe that is managed by the Department
				of the Interior.</text>
								</subparagraph></paragraph></section><section id="H323CEBEC2F35424EA0BF47BC9C1F5689"><enum>702.</enum><header>Healthy forest
				partnership zones</header>
							<subsection id="H67080E9AA2324A94ACC5F44304D816DB"><enum>(a)</enum><header>Designation</header>
								<paragraph id="H69A2E161A3144D00BC00DE08B15783D2"><enum>(1)</enum><header>In
				general</header><text>The Secretary concerned may designate as a Healthy Forest
				Partnership Zone—</text>
									<subparagraph id="HE8A08600349D4D10B54EE5A0001011F6"><enum>(A)</enum><text>any parcel of
				Federal land in the State of Colorado that, on the date on which the
				designation is made, is under the jurisdiction of the Secretary concerned;
				and</text>
									</subparagraph><subparagraph id="H453AB033ACE54AFABC767C7132A85CA3"><enum>(B)</enum><text>any non-Federal
				land located adjacent to the Federal land.</text>
									</subparagraph></paragraph><paragraph id="H7F1A2F866C9347FDAB1B0829E691B42E"><enum>(2)</enum><header>Proposals</header><text>In
				determining which parcels of land to designate as Healthy Forest Partnership
				Zones under paragraph (1), the Secretary concerned shall consider proposals
				submitted by—</text>
									<subparagraph id="H77AF3585B6AB471FB08DDD7278EA5E2"><enum>(A)</enum><text>the Governor of
				Colorado;</text>
									</subparagraph><subparagraph id="HA001C25FACB9419FB8E959BA7DEE8EC5"><enum>(B)</enum><text>the Colorado State
				forester;</text>
									</subparagraph><subparagraph id="HF3DDC64EC56B4A409E2C6993BE94FC96"><enum>(C)</enum><text>forest improvement
				districts, water conservation districts, and soil conservation districts;
				and</text>
									</subparagraph><subparagraph id="H40685F244B9D446D95CB18AAE5D338A7"><enum>(D)</enum><text>at-risk
				communities in Colorado.</text>
									</subparagraph></paragraph></subsection><subsection id="H502DC920B114491A9F323D6220D55132"><enum>(b)</enum><header>Criteria for
				designation</header><text>The Secretary concerned may designate a parcel of
				land as a Healthy Forest Partnership Zone if the parcel of land to be so
				designated is—</text>
								<paragraph id="HC1DB884730E94CDFAD368BBF31A326A8"><enum>(1)</enum><text>at risk of
				uncharacteristically severe damage to at-risk communities or community water
				supply facilities from a wildland fire or an outbreak of insects or disease;
				and</text>
								</paragraph><paragraph id="H6B0F9DAD056B4DC8965CBA2465AA4305"><enum>(2)</enum><text>requires 1 or more
				management activities to reduce that risk.</text>
								</paragraph></subsection><subsection display-inline="no-display-inline" id="H184AC76131EB4D0784B92F2CA1BF3F00"><enum>(c)</enum><header>Public
				notice</header><text>Before making a designation of a parcel of land as a
				Healthy Forest Partnership Zone, the Secretary concerned shall provide public
				notice and an opportunity for receipt and consideration of public comment
				relating to the designation.</text>
							</subsection><subsection id="HBB9B09798E894E3C9F09C2E331EA9496"><enum>(d)</enum><header>Duration of
				designation</header>
								<paragraph id="H6DD6C872F4684CB6A8436BD804166FD9"><enum>(1)</enum><header>In
				general</header><text>Subject to paragraph (2), in making a designation of a
				parcel of land as a Healthy Forest Partnership Zone under subsection (a), the
				Secretary concerned shall specify the conditions under which the designation
				will terminate.</text>
								</paragraph><paragraph id="H285E482461FD4D53AB2B88FEEFBDB989"><enum>(2)</enum><header>Exception</header><text>A
				designation of a parcel of land as a Healthy Forest Partnership Zone under
				subsection (a) shall remain in effect for a period of not more than 5 years
				after the date on which the designation is made.</text>
								</paragraph></subsection><subsection id="H0FA6D21D1F4B4C04A21E7400D711006E"><enum>(e)</enum><header>Prioritization</header><text>In
				designating a parcel of land as a Healthy Forest Partnership Zone under
				subsection (a), the Secretary concerned shall give priority to parcels of land
				in which there are located lands identified in a community wildfire protection
				plan for implementation of hazardous fuel reduction projects.</text>
							</subsection><subsection id="H7A49598C88704107A3D300FB23001FD5"><enum>(f)</enum><header>Application of
				other laws</header><text>Section 104 shall apply to designation of a parcel of
				land as a Healthy Forest Partnership Zone to the same extent as such section
				applies to conduct of an authorized hazardous fuel reduction project.</text>
							</subsection></section><section id="H81AA7115763F43ED8694692D1FBAB970"><enum>703.</enum><header>Partnership
				projects</header>
							<subsection id="HB3245DC1C746480190D5FC898FD86FC9"><enum>(a)</enum><header>Contracts and
				other agreements</header><text>The Secretary concerned may enter into a
				contract (including a sole source contract) or other agreement (including an
				agreement for the mutual benefit of the Secretary concerned and a partnering
				entity) with a partnering entity to prepare and implement any hazardous fuel
				reduction or other projects for the Secretary on Federal land in Colorado to
				complement any similar projects on bordering or adjacent non-Federal
				land.</text>
							</subsection><subsection id="HC70477993A184C619049009507698119"><enum>(b)</enum><header>Administrative
				provisions</header>
								<paragraph id="H8D486B096D95476380C9269EC051B5C"><enum>(1)</enum><header>National forest
				management act</header><text display-inline="yes-display-inline">Subsection (d)
				of section 14 of the <act-name>National Forest Management Act of
				1976</act-name> (16 U.S.C. 472a) shall not apply to a contract or other
				agreement entered into by the Secretary concerned under this section.
				Subsection (g) of such section shall not apply to a contract or other agreement
				with the State of Colorado or the Colorado State Forest Service entered into by
				the Secretary concerned under this section, and the Secretary may agree to
				allow the State or the State Forest Service to designate trees or other
				materials to be removed and to supervise the removal thereof.</text>
								</paragraph><paragraph id="H5F1241FACA7343E291BDE892A6FF8E5F"><enum>(2)</enum><header>Materials Act of
				1947</header><text>Section 2(a) of the Act of July 31, 1947 (commonly known as
				the <quote><act-name>Materials Act of 1947</act-name></quote>; 30 U.S.C.
				602(a)) shall not apply to a project carried out in accordance with a contract
				or other agreement entered into by the Secretary concerned under this
				section.</text>
								</paragraph><paragraph id="HAA7CCCA903ED4AC2B328D742398C4614"><enum>(3)</enum><header>Assumption of
				liability</header><text>To the extent allowed by Federal, State, or local law,
				in preparing or carrying out a contract or other agreement under this section,
				a partnering entity shall assume liability for the actions or omissions of the
				employees or subcontractors of the partnering entity.</text>
								</paragraph><paragraph id="HC60DF6A524A24B2687FBD5F8A8F88550"><enum>(4)</enum><header>Subcontracting
				by a partnering entity</header><text>To the extent allowed by State and local
				law, to prepare or carry out a contract or other agreement under this section,
				a partnering entity may subcontract to another entity the duties of the
				partnering entity.</text>
								</paragraph><paragraph id="HF945F017E4BD4181B3EA6B28F63FEF1C"><enum>(5)</enum><header>Bond</header><text>Except
				as otherwise determined by the Secretary concerned, no bond shall be required
				by the Secretary concerned from any party to a contract or other agreement
				under this section.</text>
								</paragraph><paragraph id="HECE7457CBF714036B63FDDA343CDEC45"><enum>(6)</enum><header>Acquisition
				requirements</header><text>In awarding a multi-year stewardship contract, the
				Secretary of Agriculture may fulfill the requirements of the Federal
				Acquisition Regulation, Part 17.104, by use of—</text>
									<subparagraph id="H9524E9990AA94AF2AE272341606F3C00"><enum>(A)</enum><text>appropriations
				originally available for the performance of the contract concerned; or</text>
									</subparagraph><subparagraph id="H07913CB8040A4ADEAB80809219253238"><enum>(B)</enum><text>appropriations
				currently available for procurement of the type of services concerned and not
				otherwise obligated; or</text>
									</subparagraph><subparagraph id="H420F035E9EBE4800BF9C1B0076F90091"><enum>(C)</enum><text>funds appropriated
				for these payments.</text>
									</subparagraph></paragraph><paragraph id="H8013C994CE644052A992F00D1A57983"><enum>(7)</enum><header>Cancellation
				liability</header><text>Funds identified for the purpose of the cancellation
				liability of a contract shall not be obligated at the time of contract
				award.</text>
								</paragraph></subsection><subsection id="H694BBF3CDDB6440E9125B76ECBE1D6D8"><enum>(c)</enum><header>Project
				requirements</header><text>Any project covered under this section shall—</text>
								<paragraph id="H0AB263B7D0FF4E7EA6E0F9CD94A63BFB"><enum>(1)</enum><text>be consistent with
				the applicable land and resource management plan developed under section 6 of
				the Forest and Rangeland Renewable Resources Planning Act of 1974 (16 U.S.C.
				1604) or the applicable land use plan prepared for one or more units of the
				public land;</text>
								</paragraph><paragraph id="HE9AF11383406419200B95B641860FD2D"><enum>(2)</enum><text>improve the cost
				efficiency of managing the Federal land covered by the project consistent with
				best value principles, as determined by the Secretary;</text>
								</paragraph><paragraph id="H12CF5AF0C1C74AEFAFD8899CF0BBEC1F"><enum>(3)</enum><text>be approved by the
				Secretary concerned in such Secretary’s sole discretion; and</text>
								</paragraph><paragraph id="HC5651344FB1A4C3480EDE996450251CA"><enum>(4)</enum><text>be subject to the
				requirements of section 104 to the same extent as an approved hazardous fuel
				reduction project.</text>
								</paragraph></subsection><subsection id="H265FDAC9E3EF435B8C78242F6E6BF624"><enum>(d)</enum><header>Priority for
				collaborative projects</header><text>The Secretary concerned shall give
				priority to projects—</text>
								<paragraph id="HF2669AC4A0304EBC8C7462A4B2007001"><enum>(1)</enum><text>that are developed
				through cooperation with non-governmental collaborative groups;</text>
								</paragraph><paragraph id="H2EEF712030924BFDA41169CCC11B4190"><enum>(2)</enum><text>that are
				consistent with a community wildfire protection plan; and</text>
								</paragraph><paragraph id="H78B17BA571B841E98FEA27DB72A585C"><enum>(3)</enum><text>that are prepared
				in a manner consistent with the Implementation Plan or any amendment
				thereto.</text>
								</paragraph></subsection><subsection id="HA662213CF12E4E91AF699875C38600CB"><enum>(e)</enum><header>Consent of
				landowner required</header><text>The Secretary concerned shall not carry out
				any activity on non-Federal land under this section without the consent of the
				owner of the non-Federal
				land.</text>
							</subsection></section></title><after-quoted-block>.</after-quoted-block></quoted-block>
			</section></title><title id="H76DCDEBB33524E77AC00A3952CA25500"><enum>II</enum><header>COLORADO FOREST
			 HEALTH MEASURES</header>
			<section id="HDF95A106178840AE9FB72643BD394660"><enum>201.</enum><header>Research and
			 other activities</header>
				<subsection id="H68F6BE470469458D85799F394503EF38"><enum>(a)</enum><header>Research</header><text>To
			 improve the long-term health of forests in the State, the Secretary of
			 Agriculture shall—</text>
					<paragraph id="H7E1DE177B93F41CDA03D5FC6A7489D73"><enum>(1)</enum><text>provide financial
			 assistance in the form of grants to—</text>
						<subparagraph id="H679A5ECFE3C746F68EBF4D13A11036AF"><enum>(A)</enum><text>the Colorado Wood
			 Program of Colorado State University for the conduct of research and
			 development and marketing of non-traditional forest products;</text>
						</subparagraph><subparagraph id="H4D8385D6120A4A3C88820000103EED65"><enum>(B)</enum><text>the Forest
			 Restoration Institute at Colorado State University, including assistance for
			 the conduct of research in higher elevation forests; and</text>
						</subparagraph><subparagraph id="H91A068EA28364A5493E130B028E1C271"><enum>(C)</enum><text>any other
			 entities, including entities conducting research on utilization of wood and
			 other products from high-elevation forests that the Secretary of Agriculture
			 determines to be appropriate; and</text>
						</subparagraph></paragraph><paragraph id="HF6E77A3C78274D9D9F2D7B22B317754D"><enum>(2)</enum><text>acting through the
			 Rocky Mountain Research Station, collaborate with the Forest Restoration
			 Institute at Colorado State University in the conduct of research on and the
			 development and transfer of broader landscape treatment strategies and ways to
			 integrate best science with community needs.</text>
					</paragraph></subsection><subsection id="H3753F4D09D93410F8D9600538052B500"><enum>(b)</enum><header>Assessments and
			 cooperation</header><text>The Secretary concerned, in cooperation with the
			 Colorado State Forester and other applicable State agencies, shall—</text>
					<paragraph id="HB21F4F8257E641068D5BF5F83492B3F4"><enum>(1)</enum><text>assess priorities
			 in the State for use of stewardship contracts to initiate revitalization of the
			 forest product industry; and</text>
					</paragraph><paragraph id="H7BFA8340DE7447A8971BA2CAF7F8FF9B"><enum>(2)</enum><text>otherwise
			 cooperate with the Colorado State Forest Service and the forest products
			 industry in the State to assist in the development of new markets for
			 non-traditional forest products and marketing of such products.</text>
					</paragraph></subsection><subsection id="H74C87330E10548E58F12AA471433F457"><enum>(c)</enum><header>Financial
			 assistance for stewardship projects and small businesses</header><text>The
			 Secretary concerned shall—</text>
					<paragraph id="H512551E7176C44BA91BA3D3C88555645"><enum>(1)</enum><text>consider use of
			 authority under the <act-name>Healthy Forests Restoration Act of
			 2003</act-name> (16 U.S.C. 6501 et seq.), stewardship contracts, and other
			 long-term contracts to ensure a sustained supply of raw wood materials in the
			 State;</text>
					</paragraph><paragraph id="H747BE5ADD18C4C01A24535AEFD879E2E"><enum>(2)</enum><text>provide financial
			 assistance for the upfront costs of long-term stewardship projects in areas in
			 which timber values do not provide for recovery costs; and</text>
					</paragraph><paragraph id="H20E9DC9ABA444618BEBF096227EA09A3"><enum>(3)</enum><text>provide grants and
			 low-cost loans to eligible small business concerns in the forest product
			 industry in the State for the costs of start-up activities, converting
			 equipment, and modifying facilities to enable the small business concerns to
			 use wood from forests in the State.</text>
					</paragraph></subsection><subsection id="H291A3A9522F1436F8DE5D61936817828"><enum>(d)</enum><header>Consultation</header><text>The
			 Secretary of Agriculture shall consult with the Administrator of the
			 Environmental Protection Agency regarding possible steps to facilitate use of
			 raw wood materials in combination with other substances as fuels in existing
			 facilities for the generation of electricity or for other purposes.
			 Consultation shall include consideration of the possibility of modifying
			 existing permits issued to such facilities pursuant to the <act-name>Clean Air
			 Act</act-name> and other Federal laws.</text>
				</subsection><subsection id="H911C5B6B7DE64D27B9F5F3C372181CB0"><enum>(e)</enum><header>Report</header><text>No
			 later than 90 days after the date of the enactment of this Act, the Secretary
			 of Agriculture shall submit to Congress a report regarding the results of
			 consultation under subsection (d). The report may include any recommendations
			 regarding possible legislation that the Secretary thinks appropriate and
			 desirable.</text>
				</subsection><subsection id="H9F0BB2CD1FA5416691C2071CC7A74682"><enum>(f)</enum><header>Authorization of
			 appropriations</header><text>To implement this section, there are authorized to
			 be appropriated not to exceed $2,000,000 in each of fiscal years 2008 through
			 2012.</text>
				</subsection></section><section id="H4A956ED5EEF541FBA87600D042E2D409"><enum>202.</enum><header>Colorado Forest
			 Health Fund</header>
				<subsection id="H35857DA141954ADD87C14BC3A8728236"><enum>(a)</enum><header>Establishment</header><text>There
			 is established in the Treasury of the United States a fund, to be known as the
			 <quote>Colorado Forest Health Fund</quote>, consisting of—</text>
					<paragraph id="H1F04E70D062B4C86B099EBCA848217C2"><enum>(1)</enum><text>such amounts as
			 are appropriated to the Fund under subsection (b) or any other law; and</text>
					</paragraph><paragraph id="HDA7075EF9AAF4867B411B9B2C8A5F1C"><enum>(2)</enum><text>any interest earned
			 on investment of amounts in the Fund under subsection (d).</text>
					</paragraph></subsection><subsection id="H70D2E57E2C054E769BBE02D549547C00"><enum>(b)</enum><header>Transfers to
			 fund</header><text>Notwithstanding any other provision of law, on October 1,
			 2008, and each October 1 thereafter, there is appropriated to the Fund an
			 amount equal to 50 percent of the proceeds during the previous fiscal year from
			 the Forest Service sales of timber in the State, or $2,000,000, whichever
			 amount is greater.</text>
				</subsection><subsection id="HC966C895989C4339B024A800BD72E1B"><enum>(c)</enum><header>Expenditures from
			 fund</header><text>On request by the Secretary of Agriculture, the Secretary of
			 the Treasury shall transfer from the Fund to the Secretary concerned such
			 amounts not exceeding $2,000,000 in any fiscal year as the Secretary of
			 Agriculture determines are necessary to carry out measures to improve forest
			 health and reduce hazardous fuels in the State.</text>
				</subsection><subsection id="H4F4E4EE54F274D3680B197E088FBCDE8"><enum>(d)</enum><header>Investment of
			 amounts</header>
					<paragraph id="H0BAEAF9B8B664BF9AA7274B0B7101785"><enum>(1)</enum><header>In
			 general</header><text>The Secretary of the Treasury shall invest such portion
			 of the Fund as is not, in the judgment of the Secretary of the Treasury,
			 required to meet current withdrawals.</text>
					</paragraph><paragraph id="H8632BAE4D3D445B4BDDAA6E1006EAE81"><enum>(2)</enum><header>Interest-bearing
			 obligations</header><text>Investments may be made only in interest-bearing
			 obligations of the United States.</text>
					</paragraph><paragraph id="H72B5B17A6DFB4BB589C7AC3E52654B6E"><enum>(3)</enum><header>Acquisition of
			 obligations</header><text>For the purpose of investments under subparagraph
			 (A), obligations may be acquired—</text>
						<subparagraph id="HFF394D816D504F03A2629F50610097D2"><enum>(A)</enum><text>on original issue
			 at the issue price; or</text>
						</subparagraph><subparagraph id="H1C9A878D1A5B456081B9A92E45CB0059"><enum>(B)</enum><text>by purchase of
			 outstanding obligations at the market price.</text>
						</subparagraph></paragraph></subsection><subsection id="H6378F911B4AE4181982EBCE82B12D63E"><enum>(e)</enum><header>Sale of
			 obligations</header><text>Any obligation acquired by the Fund may be sold by
			 the Secretary of the Treasury at the market price.</text>
				</subsection><subsection commented="no" id="HB960348633BC414F9FEE67F14BD35938"><enum>(f)</enum><header>Credits to
			 fund</header><text>The interest on, and the proceeds from the sale or
			 redemption of, any obligations held in the Fund shall be credited to and form a
			 part of the Fund.</text>
				</subsection><subsection id="H8DD8B6542DBC49F9BE07CFC40996FBAC"><enum>(g)</enum><header>Transfers of
			 amounts</header>
					<paragraph id="H901B996439494C07BB56572821B256A2"><enum>(1)</enum><header>In
			 general</header><text>The amounts required to be transferred to the Fund under
			 this section shall be transferred at least monthly from the general fund of the
			 Treasury to the Fund on the basis of estimates made by the Secretary of the
			 Treasury.</text>
					</paragraph><paragraph id="H6E53CEAB279A4F27BE42D897B511158"><enum>(2)</enum><header>Adjustments</header><text>Proper
			 adjustment shall be made in amounts subsequently transferred, to the extent
			 prior estimates were in excess of or less than, the amounts required to be
			 transferred.</text>
					</paragraph></subsection></section><section id="HEC704A0C57F64703B4927E494441DF13"><enum>203.</enum><header>Grants for
			 Colorado fuels for schools program</header>
				<subsection id="HA97866FBC76A4FF28DDA4B5DE7BED8ED"><enum>(a)</enum><header>Grants</header><text>For
			 each of fiscal years 2008 through 2012, the Secretary concerned shall provide
			 not more than $5,000,000 in grants to the State for the Colorado fuels for
			 schools program under section 210(b) of the Energy Policy Act of 2005 (42
			 U.S.C. 15855)—</text>
					<paragraph id="HBDF143E4E5124EEDBFB851F450D75BAD"><enum>(1)</enum><text>to conduct studies
			 at eligible schools in rural communities to determine the feasibility of
			 installing and operating biomass boilers at the schools and other public
			 buildings; and</text>
					</paragraph><paragraph id="H86975F62F1424F96A220BFF26E00501D"><enum>(2)</enum><text>to assist eligible
			 schools and other public buildings in rural communities in the installation and
			 operation of biomass boilers.</text>
					</paragraph></subsection><subsection id="HB0C0D9F781DD45129EDF56D340CE62DF"><enum>(b)</enum><header>Definitions</header><text>In
			 this section, the term <term>biomass</term> has the same meaning as such term
			 has in section 210 of the Energy Policy Act of 2005 and the term <term>rural
			 communities</term> has the same meaning as the term <term>preferred
			 community</term> has in such section of such Act.</text>
				</subsection><subsection id="H03459E6C53C343C6003000D9820322D9"><enum>(c)</enum><header>Rule of
			 construction</header><text>Nothing in this section shall be construed to limit
			 the applicability of the Clean Air Act or any other Federal or State law or
			 regulation otherwise applicable to installation and operation of a biomass
			 boiler.</text>
				</subsection><subsection id="HD750DD71AE8A4C2295B34ED1D368EEDF"><enum>(d)</enum><header>Authorization of
			 appropriations</header><text>To implement this section, there are authorized to
			 be appropriated not to exceed $5,000,000 for each of fiscal years 2008 through
			 2012.</text>
				</subsection></section><section id="HD215ED2F38A84AC285991FE3AFFB43FD"><enum>204.</enum><header>Stewardship
			 contracts in Colorado</header><text display-inline="no-display-inline">Section
			 347(c) of the Department of the Interior and Related Agencies Appropriations
			 Act, 1999 (16 U.S.C. 2104 note; 112 Stat. 2681–299), is amended by adding at
			 the end the following new paragraph:</text>
				<quoted-block id="H30F673FAF78B4805BCAACEBA4C5C2CC" style="OLC">
					<paragraph id="H4B37F7A2AAFA4F4B852EC63CEFFB41E5"><enum>(6)</enum><header>Extended term
				for projects in Colorado</header>
						<subparagraph id="H4A1F2320B8DA4C4C8EB18F002DBC5E3E"><enum>(A)</enum><header>In
				general</header><text>Notwithstanding paragraph (2), any agreement or contract
				under subsection (a) for a project to be carried out in the State of Colorado
				may have a term of not more than 20 years.</text>
						</subparagraph><subparagraph id="H2B39B988BD674FE0863F9EDCA537FB2F"><enum>(B)</enum><header>Applicability</header><text>The
				Chief of the Forest Service or the Director of the Bureau of Land Management,
				as applicable, with the consent of the other parties to the agreement or
				contract, may modify any agreement or contract for a project to be carried out
				in the State of Colorado entered into before the date of enactment of this
				paragraph to provide for the maximum term described in subparagraph (A).</text>
						</subparagraph><subparagraph id="H9E6F72B2CF24412BA900D98994B0019"><enum>(C)</enum><header>Cancellation
				liability</header><text>Funding, for the purpose of potential cancellation
				liability in accordance with the Federal Acquisition Regulation Part 17.106–1,
				shall not be identified nor obligated, in accordance with that Part 17.106–1,
				at the time of award of a contract under subsection (a) for a project to be
				carried out in the State of Colorado, notwithstanding the requirements of Part
				17.104 of such
				Regulation.</text>
						</subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
			</section><section id="HAB71A8A1CECB4B6CB37E57A278FB6490"><enum>205.</enum><header>Permanent
			 authority for Federal and State cooperative restoration and protection in
			 Colorado</header><text display-inline="no-display-inline">Section 331 of the
			 <act-name>Department of the Interior and Related Agencies Appropriations
			 Act</act-name>, 2001 (114 Stat. 996; 118 Stat. 3102), is amended by striking
			 subsection (e).</text>
			</section><section id="H02157B5A0BFA4B1497E3EA0601E48330"><enum>206.</enum><header>Preparation of
			 fire-danger maps</header><text display-inline="no-display-inline">The Secretary
			 of Agriculture, in cooperation with the Colorado State Forest Service and
			 utilizing to the maximum extent possible existing software, data,
			 private-sector geospatial information technology, and information from other
			 sources, shall prepare and make available to the public maps of forested lands
			 in Colorado identifying the relative degrees of susceptibility of such lands to
			 severe wildfires and the risks to communities and municipal water supplies from
			 such wildfires.</text>
			</section><section id="H4C7AD9E45CAB4E900026116115FF0057"><enum>207.</enum><header>Truck weights
			 on Colorado interstate highways</header><text display-inline="no-display-inline">Section 127(a)(6) of title 23, United States
			 Code, is amended by inserting before the period at the end the following:
			 <quote>, and the State of Colorado may allow, by special permit, the operation
			 of vehicles with a gross vehicle weight in excess of 80,000 pounds (up to such
			 State’s maximum gross weight limit) for the hauling of dead or diseased timber
			 and other forest materials removed from the forests in such State in order to
			 reduce fire hazards</quote>.</text>
			</section></title><title id="HFDB2B4EFBEB14FD0887FF392C151B2C4"><enum>III</enum><header>TAX
			 PROVISIONS</header>
			<section id="H9BF1CDD53883458B8BABDC2E68B9E539"><enum>301.</enum><header>Extension of
			 tax credit for electricity produced from biomass</header>
				<subsection id="H0EE44816264B45E989B8AC04ED741DA6"><enum>(a)</enum><header>In
			 general</header><text>Clause (i) of section 45(d)(3)(A) of the Internal Revenue
			 Code of 1986 (relating to open-loop biomass facilities) is amended by striking
			 <quote>January 1, 2009</quote> both places it appears and inserting
			 <quote>January 1, 2030</quote>.</text>
				</subsection><subsection id="H46231894E0D74D65BD9C34D2B5558F25"><enum>(b)</enum><header>Biomass eligible
			 for full credit rate</header><text>Subparagraph (A) of section 45(b)(4)
			 (relating to credit rate) is amended by striking <quote>(3),</quote>.</text>
				</subsection><subsection id="H295F7306669941B5B9996C8B4BB15D28"><enum>(c)</enum><header>Effective
			 dates</header>
					<paragraph id="H3AF64F1253B24E1F003011FA1300CAB"><enum>(1)</enum><text>The amendment made
			 by subsection (a) shall take effect the date of the enactment of this
			 Act.</text>
					</paragraph><paragraph id="H63D6A03C1394439BA2DDE3C823649D72"><enum>(2)</enum><text>The amendment made
			 by subsection (b) shall apply to electricity produced and sold after the date
			 of the enactment of this Act in taxable years ending after such date.</text>
					</paragraph></subsection></section><section id="H660A402E5461408EA3F37308B800FF6F"><enum>302.</enum><header>Partial
			 exclusion from gross income of payments received for certain hazardous fuel
			 reduction projects</header>
				<subsection id="H17FA8E26E04140E9B6D96EA81DFF9F25"><enum>(a)</enum><header>In
			 general</header><text>Part III of subchapter B of chapter 1 of the Internal
			 Revenue Code of 1986 is amended by inserting after section 139A the following
			 new section:</text>
					<quoted-block display-inline="no-display-inline" id="H7DC352431E114C738D11BECEF3FA1B59" style="OLC">
						<section id="HD8D1E7C04F334837B4F1472FF4E6BF4"><enum>139B.</enum><header>Compensation
				for certain hazardous fuel reduction projects</header>
							<subsection id="H685302B5FB234499A7EA16AD9395B6DD"><enum>(a)</enum><header>General
				Rule</header><text>Gross income shall not include any hazardous fuel reduction
				payment in the State of Colorado.</text>
							</subsection><subsection id="HFFCDF8D43D9D4CB6B09CAED6076294F2"><enum>(b)</enum><header>Dollar
				Limitation</header><text>The aggregate of the payments which may be taken into
				account under subsection (a) with respect to a taxpayer for a taxable year
				shall not exceed $10,000 ($20,000 in the case of a joint return).</text>
							</subsection><subsection id="HC3CCCBC46B734D1E98EA8397197C7365"><enum>(c)</enum><header>Hazardous Fuel
				Reduction Projects Payments</header><text>For purposes of this section, the
				term <term>hazardous fuel reduction payment</term> means any amount received by
				the taxpayer from the United States during the taxable year as compensation for
				work performed in the State of Colorado as part of an authorized hazardous
				fuels reduction project conducted pursuant to section 102 of the
				<act-name>Healthy Forests Restoration Act of 2003</act-name> 16 U.S.C.
				6512).</text>
							</subsection></section><after-quoted-block>.</after-quoted-block></quoted-block>
				</subsection><subsection id="H0E1FD5945F0E4B9EB7FB826204201F7"><enum>(b)</enum><header>Effective
			 Date</header><text display-inline="yes-display-inline">The amendment made by
			 this section shall apply to taxable years beginning after December 31,
			 2007.</text>
				</subsection></section><section id="H5BD2834CCDFF4FF0A0EC0003DE88CC45"><enum>303.</enum><header>Deductibility
			 of certain expenditures in connection with implementation of community wildfire
			 protection plans</header>
				<subsection id="H43F01BF94F2543D19B39196D08A3C5A4"><enum>(a)</enum><header>In
			 General</header><text>Part VII of subchapter B of chapter 1 of the Internal
			 Revenue Code of 1986 is amended—</text>
					<paragraph id="HDC46BA07484F4AE0B46208C72FE4B7DF"><enum>(1)</enum><text>by redesignating
			 section 224 as section 225; and</text>
					</paragraph><paragraph id="H3989E0D171DC4A3EB4E4D869054989EA"><enum>(2)</enum><text>by inserting after
			 section 223 the following new section:</text>
						<quoted-block display-inline="no-display-inline" id="H9B7D2FC778884206B7316C4931A14064" style="OLC">
							<section commented="no" id="H86456F6CE6B5432FA0C362A2C2E18E1C"><enum>224.</enum><header>Implementation
				of community wildfire protection plans</header>
								<subsection commented="no" id="H6ECA6FA1AADD4CC389A81032B3FFD347"><enum>(a)</enum><header>In
				general</header><text>In the case of a individual, there shall be allowed as a
				deduction an amount equal to the sum of the amounts expended during the taxable
				year for carrying out an eligible hazardous fuel reduction project on lands
				owned by such individual located in Colorado and identified for such a project
				in a community wildfire protection plan.</text>
								</subsection><subsection commented="no" id="H096E0DE0EE1F46DAB75C36CDCF1477A"><enum>(b)</enum><header>Dollar
				Limitation</header><text>The aggregate of the expenditures which may be taken
				into account under subsection (a) with respect to a taxpayer for a taxable year
				shall not exceed $10,000 ($20,000 in the case of a joint return).</text>
								</subsection><subsection commented="no" id="H57C6E9DB5F6548D5881F6E4033E87119"><enum>(c)</enum><header>Hazardous Fuel
				Reduction Project</header><text>For purposes of this section, the terms
				<term>hazardous fuel reduction project</term> and <term>Community Wildfire
				Protection Plan</term> have the same meaning as such terms have in the
				<act-name>Healthy Forests Restoration Act of 2003</act-name> (16 U.S.C.
				6512).</text>
								</subsection><subsection commented="no" id="HF51356C1EDBF4B57B4FEF00C0264EFA"><enum>(d)</enum><header>Regulations</header><text>The
				Secretary shall prescribe such regulations as may be appropriate to carry out
				this
				section.</text>
								</subsection></section><after-quoted-block>.</after-quoted-block></quoted-block>
					</paragraph></subsection><subsection id="HDD46886063AA45859C90A901C061953C"><enum>(b)</enum><header>Deduction
			 Allowed Whether or Not Taxpayer Itemizes Other
			 Deductions</header><text>Subsection (a) of section 62 of such Code is amended
			 by inserting the following new item:</text>
					<quoted-block display-inline="no-display-inline" id="H5639624E5A694191A25465BFC3CB9FA5" style="OLC">
						<paragraph commented="no" id="HA26AD2D2B94E4CBE9372B01DD0027D03"><enum>(_)</enum><header>Implementation
				of community wildfire protection plans</header><text display-inline="yes-display-inline">The deduction allowed by section
				224.</text>
						</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
				</subsection><subsection id="HC80B52EA9D484F5295F48CD6B3125CAA"><enum>(c)</enum><header>Effective
			 Date</header><text display-inline="yes-display-inline">The amendments made by
			 this section shall apply to taxable years beginning after December 31,
			 2007.</text>
				</subsection></section></title></legis-body>
</bill>
