[Congressional Record Volume 152, Number 130 (Thursday, November 16, 2006)]
[Senate]
[Pages S11071-S11074]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]



      By Mr. AKAKA (for himself and Mr. Inouye):
  S. 4070. A bill to exempt children of certain Filipino World War II 
veterans from the numerical limitations on immigrant visas; to the 
Committee on the Judiciary.
  Mr. AKAKA. Mr. President, it has long been evident that our 
immigration system needs to be reformed, and the current debate on 
immigration is long overdue. I am pleased that this body is addressing 
this important issue in such a comprehensive manner. However, if the 
Senate's debate on immigration is to be truly comprehensive, it must 
address not only its better-known propositions and factors but also its 
lesser-known ones as well.
  My bill seeks to address and resolve an immigration issue that, while 
rooted in a set of historical circumstance more than seven decades old, 
remains unresolved to this day. It is an issue of great concern to 
Filipino World War II veterans and to Filipino Americans, and it ought 
to be an issue of great concern to all American veterans and citizens 
with an interest in justice and fairness.
  Before I discuss the specifics of my bill, I would first like to 
thank my dear friend and colleague, the senior Senator from Hawaii, 
Daniel K. Inouye, for cosponsoring this bill. In the 101st Congress, 
Senator Inouye authored Section 405 of the Immigration Act of 1990, 
which provided for the naturalization of Filipino World War II 
veterans. Senator Inouye has a long history of being involved in this 
important effort and it is an honor to have his support on my bill 
today.
  To understand the significance of this bill, it is important to first 
provide some background about the historical circumstances that got us 
to where we are today.
  In 1941, on the basis of 1934 legislation enacted prior to Philippine 
independence, President Franklin D. Roosevelt issued an executive 
order. Through this order, President Roosevelt invoked his authority to 
``call and order into the service of the Armed Forces of the United 
States,'' including ``all of the organized military forces of the 
Government of the Commonwealth of the Philippines.'' This order drafted 
more than 200,000 Filipino citizens into the United States military. 
Under the

[[Page S11072]]

command of General Douglas MacArthur, Filipino soldiers fought 
alongside American soldiers in the defense of our country.
  Throughout the course of World War II, these Filipino soldiers proved 
themselves to be courageous and honorable comrades in arms as they 
helped the United States fulfill its mission. There was no question 
that they would be treated the same as American troops.
  These Filipino soldiers are war heroes, and deserved to be treated as 
such. They provided active duty service on behalf of the U.S. military, 
which should have qualified them for the same benefits as other active-
duty veterans. Congress betrayed these veterans by enacting the First 
Supplemental Surplus Appropriation Rescission Act in 1946, which 
included a rider that conditioned an appropriation of $200 million, for 
the benefit of the postwar Philippine Army, on the basis that service 
in the Commonwealth Army should not be deemed to have been service in 
the Armed Forces of the United States.
  Commonwealth Army members were those called into the service of the 
United States Armed Forces for the Far East. These members served 
between July 26, 1941, and June 30, 1946. Similarly, Congress enacted 
the Second Supplemental Surplus Appropriation Rescission Act, which 
provided that service in the New Philippine Scouts was not deemed to be 
service in the U.S. military.
  New Philippine Scouts were Filipino citizens who served with the 
United States Armed Forces with the consent of the Philippine 
government. They served between October 6, 1945, and June 30, 1947.
  These veterans are now in their eighties and nineties. Of the 200,000 
Filipino veterans that served in World War II, close to 49,000 survive. 
Some of these veterans receive U.S. benefits, some do not. By 2010, it 
is estimated that there will be just 20,000 survivors.
  With the passage of the Immigration Act of 1990, the courage of the 
many Filipino soldiers who fought alongside our troops during World War 
II was finally recognized by our government, and Filipino veterans were 
offered the opportunity to obtain U.S. citizenship. According to the 
former Immigration and Naturalization Service, about 15,000 Filipino 
veterans live in the U.S. and became citizens between 1941 and 1995 
under the authority of the Immigration Act of 1990. Between that time 
about 11,000 veterans who live in the Philippines were successfully 
naturalized. These thousands of Filipino veterans clearly wished to 
spend their golden years in the United States, and I am pleased that 
the 1990 Immigration reform efforts provided them the opportunity to do 
so.
  Unfortunately, the offer did not extend to the adult sons and 
daughters of these veterans. As a result, the Filipino veterans who 
fought on behalf of America, and who now live in American and continue 
to contribute to America, must do so alone. Due to a backlog in the 
issuing of visas, many of the children of these veterans have waited 
more than twenty years before being able to obtain an immigrant visa.
  My bill, by exempting children of certain Filipino World War II 
veterans from the numerical limitation on immigrant visas, will ensure 
that our Filipino World War II veterans can enjoy and be supported by 
their family members in their twilight years. I believe it is a simple 
yet profound way that this country may honor the sacrifices made more 
than six decades ago by these war heroes.
  I urge my colleagues to honor the valiant contributions of Filipino 
World War II veterans to our Nation by supporting my bill.
                                 ______
                                 
      By Ms. LANDRIEU:
  S. 4071. A bill to amend the Internal Revenue Code of 1986 to extend 
the placed-in-service date requirement for low-income housing credit 
buildings and bonus depreciation property and the period for 
rehabilitation expenditures in the Gulf Opportunity Zone; to the 
Committee on Finance.
  Ms. LANDRIEU. Mr. President, the people of New Orleans and the rest 
of the Gulf Coast have been working hard to rebuild their communities 
and the economy of the region. The Gulf Opportunity (GO) Zone 
legislation that the Congress passed and the President signed into law 
at the end of last year, has contributed greatly to the rebuilding 
efforts.
  The benefits of this legislation have been tremendous so far. 
Hundreds of businesses, large and small, will be able to take advantage 
of tax incentives made possible by the GO Zone bill. These include a 
bonus depreciation provision that allows businesses to take a 50 
percent depreciation deduction in the first year on new plant or 
equipment in the GO Zone. This has helped jump start our recovery by 
giving businesses the incentive to invest quickly in the GO Zone.
  The GO Zone Act also increased the amount of low income housing tax 
credits available to GO Zone states. The Louisiana Housing Finance 
Agency reports that it has awarded more than $80 million in low income 
housing tax credits. These credits will be leveraged to finance 195 
rental housing developments for working families.
  The GO Zone also included an increased rehabilitation tax credit to 
encourage the preservation and rehabilitation of historic structures. 
We have many beautiful, old buildings in New Orleans and along the 
Gulf. They are part of our heritage and as we rebuild we want to 
preserve that heritage.
  The problem with the GO Zone Act is that these tax benefits have 
limits in terms of the time that they are available for our rebuilding. 
Most require that any plant and equipment, or the housing financed by 
the tax credits, must be placed in service by the end of 2008--that is 
only two years away. The rehabilitation tax credit is also only 
available until the end of 2008. The problem with this is that our 
recovery is going to take longer. In Louisiana we are rebuilding an 
entire city essentially from scratch. Whole communities were wiped out 
in Mississippi. We have never seen a recovery like the one we are 
attempting in the Gulf.
  The placed in service date is particularly difficult for the low 
income housing tax credits. It can take years to get together all of 
the financing for housing developments and even more time for 
construction. The current placed in service date effectively makes any 
credits allocated in 2008 unusable because it would be nearly 
impossible to get a building financed and constructed by the end of the 
year.
  Today, I am introducing legislation to extend the placed in service 
dates for the various GO Zone tax benefits for an additional two years. 
This will give us more time to take full advantage of the opportunities 
the GO Zone legislation has given us. Our recovery is proceeding 
steadily, but it will take time. We do not want to diminish the impact 
these tax credits will have on our recovery by artificially limiting 
their availability. My bill would make these credits available for a 
longer period of time so that the recovery in the Gulf will be 
sustained.
  I urge my colleagues to support this legislation and ask unanimous 
consent that the text of the bill be printed in the Record.
  There being no objection, the bill was ordered to be printed in the 
Record, as follows:

                                S. 4071

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. EXTENSION OF PLACED-IN-SERVICE DATE REQUIREMENT 
                   FOR LOW-INCOME HOUSING CREDIT BUILDINGS AND 
                   BONUS DEPRECIATION PROPERTY AND PERIOD FOR 
                   REHABILITATION EXPENDITURES IN GULF OPPORTUNITY 
                   ZONE.

       (a) Low-Income Housing Credit Buildings.--Section 1400N(c) 
     of the Internal Revenue Code of 1986 is amended--
       (1) by striking ``or 2008'' in paragraph (3)(A) and 
     inserting ``2008, 2009, or 2010'',
       (2) by striking ``during such period'' in paragraph 
     (3)(B)(ii) and inserting ``during the period described in 
     subparagraph (A)'', and
       (3) by striking ``or 2008'' in paragraph (4)(A) and 
     inserting ``2008, 2009, or 2010''.
       (b) Bonus Depreciation Property.--Section 1400N(d) of the 
     Internal Revenue Code of 1986 is amended--
       (1) by striking ``December 31, 2007 (December 31, 2008, in 
     the case of nonresidential real property and residential 
     rental property)'' in paragraph (2)(A)(v) and inserting 
     ``December 31, 2010'', and
       (2) by striking ``January 1, 2008'' in paragraph (3)(B) and 
     inserting ``January 1, 2011''.
       (c) Increase in Rehabilitation Credit.--Section 1400N(h) of 
     the Internal Revenue Code of 1986 is amended by striking 
     ``2008'' and inserting ``2010''.
                                 ______
                                 
      By Ms. LANDRIEU (for herself and Mr. Kerry):
  S. 4072. A bill to address ongoing small business and homeowner needs 
in

[[Page S11073]]

the Gulf Coast States impacted by Hurricane Katrina and Hurricane Rita; 
to the Committee on Small Business and Entrepreneurship.
  Ms. LANDRIEU: Mr. President, I come to the floor today to highlight 
the ongoing needs of our small businesses and homeowners in the Gulf 
Coast who were devastated by Hurricanes Katrina and Rita. In Louisiana 
alone, these disasters claimed 1,464 lives, destroyed more than 200,000 
homes and 18,000 businesses and inflicted $25 billion in uninsured 
losses. Many of my colleagues here in the Senate have been down to 
Louisiana and have seen firsthand the size and scope of the 
destruction. The Congress has been very generous in providing billions 
of Federal recovery dollars as well as valuable Gulf Opportunity (GO) 
Zone tax incentives to help spur recovery in the region. These 
resources will be key in the recovery of the region but there are 
additional needs on the ground that still must be addressed. That is 
why I am proud to introduce a bill today, the Gulf Coast Back to 
Business and Homes Act of 2006, which I believe, addresses these 
problems and shows our small businesses and homeowners that the Federal 
government is responsive to their needs. I am happy that my colleague, 
Senator Kerry, Ranking Member of the Senate Small Business & 
Entrepreneurship Committee, has joined me by cosponsoring this 
legislation.
  Katrina was the most destructive hurricane ever to hit the United 
States. The next month, in September, Hurricane Rita hit the Louisiana 
and Texas coast. It was the second most powerful hurricane ever to hit 
the United States, wreaking havoc on the southwestern part of my state 
and the east Texas coast. This one-two punch devastated Louisiana 
lives, communities and jobs, stretching from Cameron Parish in the west 
to Plaquemines Parish in the east.
  We are now rebuilding our State and the wide variety of communities 
that were devastated by Rita and Katrina, areas representing a diverse 
mix of population, income and cultures. We hope to restore the region's 
uniqueness and its greatness. To do that, we need to rebuild our local 
economies now and far into the future.
  My State estimates that there were 71,000 businesses in the Katrina 
and Rita disaster zones. As I mentioned, a total of 18,752 of these 
businesses were catastrophically destroyed. However, on a wider scale, 
according to the U.S. Chamber of Commerce, over 125,000 small and 
medium-sized businesses in the Gulf region were disrupted by Katrina 
and Rita. Many of these businesses have yet to resume operations and 
others are struggling to survive. We will never succeed without these 
small businesses. They will be the key to the revitalization of the 
Gulf Coast. We also cannot succeed if our homeowners are being buried 
under red tape and regulations.
  The people who work for the Small Business Administration and FEMA 
are dedicated and interested to help in the recovery of our region. 
However, these individuals are operating under a system which is 
inadequate and, in some cases, unresponsive to needs on the ground.
  I come to the floor today to introduce a bill which provides 
commonsense solutions to get the Federal assistance to our struggling 
businesses and homeowners. If we don't help them now, building a strong 
Gulf Coast will be all the more difficult if residents cannot rebuild 
their homes and businesses cannot open their doors.
  After talking to the business leaders and small businesses in my 
State, there are two things that they need right now: access to capital 
and additional time to repay their SBA Disaster loans. For homeowners, 
they are still encountering an SBA which is only disbursing small 
amounts of loan funds for home rebuilding. The SBA is also deducting 
proceeds from State-administered housing recovery grants to payoff 
existing SBA Disaster home loans. I understand the SBA is just doing 
its job and following the current laws, but I believe this is a 
situation where the current laws are actually hurting taxpayers in 
their efforts to fully recover.
  For example, under current law, the SBA cannot disburse more than 
$10,000 for an approved Disaster Loan without showing collateral. This 
is to limit the loss to the SBA in the event that a loan defaults. 
However, this disbursement amount has not been increased since 1998 and 
these days, $10,000 is not enough to get a business up and running or 
to allow a homeowner to start making repairs. Our bill increases this 
collateral requirement for Katrina and Rita Disaster Loans from $10,000 
to $35,000.
  To address the lack of access to capital for our businesses, the bill 
includes a provision to provide funds to Louisiana, Mississippi, 
Alabama, and Texas to help small businesses now. Not three months from 
now, but as quickly as possible. We are asking for $100 million so that 
businesses can have money they need to repair, rebuild, and pay their 
employees until they get back up and running again. The States know 
what the needs of their affected businesses are and we want to provide 
them with this money so they can start helping businesses now.
  Many businesses and homeowners are also coming up on the end of their 
standard one-year deferment of payment on principal and interest on 
their SBA Disaster Loans. For most disasters, one-year is more than 
enough time for borrowers to get back on their feet. But for disasters 
on the scale of Katrina and Rita, one-year came and went, with 
communities just now seeing gas stations open and some homeowners are 
just now returning to rebuild their homes. This is a unique situation 
and for French Quarter businesses, where tourism is down 85 percent 
from pre-Katrina levels, to require them to start making payments on a 
$50,000 loan is virtually impossible if there are no customers! 
Homeowners too are experiencing widespread uncertainty and I believe 
the current one-year deferment requires serious reconsideration. That 
is why this bill gives borrowers an additional year to get their lives 
in order--allow residents to begin fixing their homes and allow 
businesses the time for economic activity to pick back up.
  For homeowners in Louisiana, the State is doing its part by setting 
up the Louisiana Road Home program, to provide homeowners with up to 
$150,000 in grant proceeds for uninsured losses on their properties. 
However, many applicants are concerned because under the Stafford and 
Small Business Acts, the SBA is required to ensure there are no 
`duplication of benefits' provided to disaster victims. This means that 
SBA must review every file which received an SBA Disaster Loan, and if 
there is deemed to be a duplication, deduct the duplication amount from 
the grant proceeds. As I said, I want the SBA to ensure taxpayers funds 
are used wisely, but at the same time, I want to ensure that all 
residents are able to get the funds they need to rebuild their homes.
  Under the current scenario, some residents who have additional 
uninsured losses, are being required to still pay back these grant 
proceeds. This is because many SBA loss inspections were done right 
after the storms in 2005, but since then building/labor costs have 
increased dramatically, and this is not reflected in the SBA verified 
loss. Borrowers are able to request a loan modification from SBA, but 
many residents who waited months and months for SBA to respond, are 
wary to go through the process again, especially if there is a prospect 
they will be declined for the increased loan amount. I can't blame them 
because there is enough uncertainty down there right now. Personally, I 
would also be hesitant to go through the SBA loan process again if I 
had to fill out as much paperwork as my constituents have had to fill 
out, and to receive constant requests for more information once they 
think they are done with submitting information.
  For this reason, this bill provides the SBA Administrator the 
flexibility to consider this `duplication of benefits' to be, rather 
than the entire SBA loan amount, to instead be the difference between 
the Federal Government's subsidized interest rate on the loan and the 
market rate at which the borrower could have borrowed such funds. This 
provides borrowers with additional funds for rebuilding while retaining 
the Federal Government's financial responsibility to taxpayers.
  In introducing this bill today, I am hopeful it sends the signal to 
Gulf Coast residents and businesses that Congress has not forgotten 
about them. Congress has done a great deal during

[[Page S11074]]

the 109th Congress to help disaster victims, but that does mean we 
should just write off recurring problems to the responsibility of 
states or disaster victims themselves. I believe that both the 
leadership on the Senate Committee on Small Business & Entrepreneurship 
as well as the new SBA Administrator, Steve Preston, are receptive to 
addressing these ongoing needs in the Gulf Coast. I look forward to 
working closely with them in the coming weeks to provide substantive 
and lasting solutions for our small businesses and homeowners.
  I urge my colleagues to support this important legislation and ask 
unanimous consent that the text of the legislation be printed in the 
Record.
  There being no objection, the bill was ordered to be printed in the 
Record, as follows:

                                S. 4072

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. SHORT TITLE.

       This Act may be cited as the ``Gulf Coast Back to Business 
     and Homes Act of 2006''.

     SEC. 2. FINDINGS.

       Congress finds that--
       (1) 43 percent of businesses that close following a natural 
     disaster never reopen;
       (2) an additional 29 percent of businesses close down 
     permanently within 2 years of a natural disaster;
       (3) Hurricane Katrina struck the Gulf Coast of the United 
     States on August 29, 2005, negatively impacting small 
     business concerns and disrupting commerce in the States of 
     Louisiana, Mississippi, and Alabama;
       (4) Hurricane Rita struck the Gulf Coast of the United 
     States on September 24, 2005, negatively impacting small 
     business concerns and disrupting commerce in the States of 
     Texas and Louisiana;
       (5) according to the United States Chamber of Commerce, 
     more than 125,000 small and medium-sized businesses in the 
     Gulf Coast were disrupted by Hurricane Katrina or Hurricane 
     Rita;
       (6) due to a slow initial Federal response and the 
     widespread devastation in the affected States, businesses 
     impacted by Hurricane Katrina are in dire need of increased 
     access to capital and technical assistance to recover and 
     prosper; and
       (7) without the full recovery and prosperity of affected 
     businesses, the Gulf Coast, and the rest of the United 
     States, will be negatively impacted.

     SEC. 3. DEFINITIONS.

       In this Act--
       (1) the term ``Disaster Area'' means an area in which the 
     President has declared a major disaster in response to 
     Hurricane Katrina of 2005 or Hurricane Rita of 2005;
       (2) the term ``major disaster'' has the meaning given the 
     term in section 102 of the Robert T. Stafford Disaster Relief 
     and Emergency Assistance Act (42 U.S.C. 5122); and
       (3) the term ``small business concern'' has the meaning 
     given the term in section 3 of the Small Business Act (15 
     U.S.C. 632).

     SEC. 4. SMALL BUSINESS CONCERN RECOVERY GRANTS.

       (a) In General.--There are authorized to be appropriated to 
     the Secretary of Commerce $100,000,000 for the Economic 
     Development Administration of the Department of Commerce to 
     make grants to the appropriate State government agencies in 
     Louisiana, Alabama, Mississippi, and Texas, to carry out this 
     section.
       (b) Disbursement of Funds.--The Department of Commerce 
     shall disburse the funds authorized under subsection (a) in 
     the most expeditious manner possible to the designated 
     States, based on--
       (1) the number of small business concerns directly damaged 
     or disrupted by Hurricane Katrina of 2005 or Hurricane Rita 
     of 2005 in the State;
       (2) the number of residents displaced from the State by 
     Hurricane Katrina of 2005 or Hurricane Rita of 2005;
       (3) the number of jobs lost or disrupted by Hurricane 
     Katrina of 2005 or Hurricane Rita of 2005 in the State;
       (4) the extent of economic disruption by Hurricane Katrina 
     of 2005 or Hurricane Rita of 2005 in the State; and
       (5) the number of evacuees from any other State due to 
     Hurricane Katrina of 2005 or Hurricane Rita of 2005, to whom 
     the designated State is providing assistance.
       (c) Use of Funds.--
       (1) In general.--Grants awarded to a State under subsection 
     (a) shall be used by the State to provide grants, which may 
     be made to any small business concern located in a Disaster 
     Area that was negatively impacted by Hurricane Katrina of 
     2005 or Hurricane Rita of 2005, to assist such small business 
     concern for the purposes of--
       (A) paying employees;
       (B) paying bills and other existing financial obligations;
       (C) making repairs;
       (D) purchasing inventory;
       (E) restarting or operating that business in the community 
     in which it was conducting operations prior to Hurricane 
     Katrina of 2005 or Hurricane Rita of 2005, or to a 
     neighboring area or county or parish in a Disaster Area; or
       (F) covering additional costs until that small business 
     concern is able to obtain funding through insurance claims, 
     Federal assistance programs, or other sources.
       (2) Criteria.--Notwithstanding any other provision of law, 
     in making grants under paragraph (1), a State may use such 
     criteria as the State determines appropriate, and shall not 
     be required to apply eligibility criteria for programs 
     administered by the Federal Government, including the 
     Department of Commerce.
       (3) Administrative expenses.--The Department of Commerce 
     may use not more than $1,000,000 of the funds authorized 
     under subsection (a) to administer the provision of grants to 
     the designated States under this subsection.

     SEC. 5. DISASTER LOANS AFTER HURRICANE KATRINA OR HURRICANE 
                   RITA.

       (a) In General.--Section 7(b) of the Small Business Act (15 
     U.S.C. 636(b)) is amended by inserting immediately after 
     paragraph (3) the following:
       ``(4) Disaster loans after hurricane katrina or hurricane 
     rita in a disaster area.--
       ``(A) Definitions.--In this paragraph--
       ``(i) the term `Disaster Area' means an area in which the 
     President has declared a major disaster in response to 
     Hurricane Katrina of 2005 or Hurricane Rita of 2005; and
       ``(ii) the term `qualified borrower' means a person to whom 
     the Administrator made a loan under this section because of 
     Hurricane Katrina of 2005 or Hurricane Rita of 2005.
       ``(B) Deferment of disaster loan payments.--
       ``(i) In general.--Notwithstanding any other provision of 
     law, payments of principal and interest on a loan to a 
     qualified borrower made before December 31, 2006, shall be 
     deferred, and no interest shall accrue with respect to such 
     loan, during the time period described in clause (ii).
       ``(ii) Time period.--The time period for purposes of clause 
     (i) shall be 1 year from the later of the date of enactment 
     of this paragraph or the date on which funds are distributed 
     under a loan described in clause (i), but may be extended to 
     2 years from such date, at the discretion of the 
     Administrator.
       ``(iii) Resumption of payments.--At the end of the time 
     period described in clause (ii), the payment of periodic 
     installments of principal and interest shall be required with 
     respect to such loan, in the same manner and subject to the 
     same terms and conditions as would otherwise be applicable to 
     any other loan made under this subsection.''.
       (b) Increasing Collateral Requirements.--
       (1) In general.--Notwithstanding any other provision of 
     law, including section 7(c)(6) of the Small Business Act (15 
     U.S.C. 636(c)(6)), the Administrator may not require 
     collateral for any covered loan made by the Administrator.
       (2) Definition.--In this subsection, the term ``covered 
     loan'' means a loan in an amount of not more than $35,000 
     made--
       (A) under section 7(b)(1) of the Small Business Act (15 
     U.S.C. 636(b)(1));
       (B) as a result of Hurricane Katrina of 2005 or Hurricane 
     Rita of 2005; and
       (C) after the date of enactment of this Act.

     SEC. 6. WAIVER OF DUPLICATION OF CERTAIN BENEFITS.

       (a) In General.--Chapter 9 of title II of the Emergency 
     Supplemental Appropriations Act for Defense, the Global War 
     on Terror, and Hurricane Recovery, 2006 (Public Law 109-234; 
     120 Stat. 471) is amended under the heading ``community 
     development fund (including transfer of funds)'' under the 
     heading ``Community Planning and Development'' under the 
     heading ``DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT'', by 
     inserting after ``Army Corps of Engineers:'' the following: 
     ``Provided further, That notwithstanding the previous proviso 
     or any other provision of law, in providing assistance in the 
     State of Louisiana, the Administrator of the Small Business 
     Administration may (in determining whether activities are 
     reimbursable under, or whether funds have been made available 
     under, the Robert T. Stafford Disaster Relief and Emergency 
     Assistance Act (42 U.S.C. 5121 et seq.) using amounts made 
     available under this heading) use as the amount of a loan 
     under section 7(b) of the Small Business Act (15 U.S.C. 
     636(b)) the amount attributable to the difference between the 
     rate of interest on such loan and the market rate at which 
     such borrower could have borrowed such funds, over the period 
     of such loan:''.
       (b) Effective Date and Applicability.--
       (1) Effective date.--The amendments made by this section 
     shall be deemed to have taken effect as though enacted as 
     part of the Emergency Supplemental Appropriations Act for 
     Defense, the Global War on Terror, and Hurricane Recovery, 
     2006 (Public Law 109-234; 120 Stat. 418).
       (2) Applicability.--The amendments made by this section 
     shall apply to any application for assistance under section 
     7(b) of the Small Business Act (15 U.S.C. 636(b)) that is 
     submitted not later than 1 year after the date of enactment 
     of this Act.

                          ____________________