[Congressional Record (Bound Edition), Volume 148 (2002), Part 3]
[Senate]
[Pages 2888-2889]
[From the U.S. Government Publishing Office, www.gpo.gov]




                           TEXT OF AMENDMENTS

  SA 2993. Mr. DORGAN proposed an amendment to amendment SA 2917 
proposed by Mr. Daschle (for himself and Mr. Bingaman) to the bill (S. 
517) to authorize funding the Department of Energy to enhance its 
mission areas through technology transfer and partnerships for fiscal 
years 2002 through 2006, and for other purposes; as follows:

       In section 1501(a)(1), strike ``nuclear power industry'' 
     and insert ``the electric power generation industry 
     (including the nuclear power industry)''.
       At the end of title XV, add the following new section:

     ``SEC. 1506. NATIONAL POWER PLANT OPERATIONS TECHNOLOGY AND 
                   EDUCATION CENTER.

       ``(a) Establishment.--The Secretary shall establish a 
     National Power Plant Operations Technology and Education 
     Center (the ``Center''), to address the need for training and 
     educating certified operators for electric power generation 
     plants.
       ``(b) Role.--The Center shall provide both training and 
     continuing education relating to electric power generation 
     plant technologies and operations. The Center shall conduct 
     training and education activities on site and through 
     Internet-based information technologies that allow for 
     learning at remote sites.
       ``(c) Criteria for Competitive Selection.--The Secretary 
     shall establish the Center at an institution of higher 
     education with expertise in plant technology and operation 
     and that can provide onsite as well as Internet-based 
     training.
                                  ____

  SA 2994. Mr. INHOFE (for himself and Mr. Smith of New Hampshire) 
submitted an amendment intended to be proposed to amendment SA 2917 
proposed by Mr. Daschle (for himself and Mr. Bingaman) to the bill (S. 
517) to authorize funding the Department of Energy to enhanced its 
mission areas through technology transfer and partnerships for fiscal 
years 2002 through 2006, and for other purposes; which was of dered to 
lie on the table as follows:


[[Page 2889]]

       At the appropriate place insert the following:

     SEC. __. PHASEOUT OF TAX SUBSIDIES FOR ETHANOL FUEL AS MARKET 
                   SHARE OF SUCH FUEL INCREASES.

       (a) In General.--Not later than December 15 of 2002, and 
     each subsequent calendar year, the Secretary of the Treasury 
     shall determine the percentage increase (if any) of the 
     ethanol fuel market share for the preceding calendar year 
     over the highest ethanol fuel market share for any preceding 
     calendar year and shall, notwithstanding any provision of the 
     Internal Revenue Code of 1986, reduce by the same percentage 
     the ethanol fuel subsidies under sections 40, 4041, 4081, and 
     4091 of such Code beginning on January 1 of the subsequent 
     calendar year.
       (b) Ethanol Fuel Market Share.--For purposes of this 
     section, the ethanol fuel market share for any calendar year 
     shall be determined from data of the Energy Information 
     Administration of the Department of Energy.
       (c) Ethanol Fuel.--For purposes of this section, the term 
     `ethanol fuel' means any fuel the alcohol in which is 
     ethanol.
       (d) Floor Stock Taxes.--
       (1) Imposition of tax.--In the case of ethanol fuel which 
     is held on any tax increase date by any person, there is 
     hereby imposed a floor stocks tax in an amount determined by 
     the Secretary to equal the reduction in ethanol fuel 
     subsidies described in subsection (a) beginning on such date.
       (2) Liability for tax and method of payment.--
       (A) Liability for tax.--A person holding ethanol fuel on 
     any tax increase date to which the tax imposed by paragraph 
     (1) applies shall be liable for such tax.
       (B) Method of payment.--The tax imposed by paragraph (1) 
     shall be paid in such manner as the Secretary shall 
     prescribe.
       (C) Time for payment.--The tax imposed by paragraph (1) 
     shall be paid on or before the date which is 6 months after 
     such tax increase date.
       (3) Definitions.--For purposes of this subsection--
       (A) Tax increase date.--The term ``tax increase date'' 
     means any January 1 on which begins a reduction in ethanol 
     fuel subsidies described in subsection (a).
       (B) Held by a person.--Ethanol fuel shall be considered as 
     ``held by a person'' if title thereto has passed to such 
     person (whether or not delivery to the person has been made).
       (C) Secretary.--The term ``Secretary'' means the Secretary 
     of the Treasury or the Secretary's delegate.
       (4) Exception for exempt uses.--The tax imposed by 
     paragraph (1) shall not apply to ethanol fuel held by any 
     person exclusively for any use to the extent a credit or 
     refund of the tax imposed by section 4041, 4081, or 4091 of 
     the Internal Revenue Code of 1986 is allowable for such use.
       (5) Exception for fuel held in vehicle tank.--No tax shall 
     be imposed by paragraph (1) on ethanol fuel held in the tank 
     of a motor vehicle or motorboat.
       (6) Exception for certain amounts of fuel.--
       (A) In general.--No tax shall be imposed by paragraph (1) 
     on ethanol fuel held on any tax increase date by any person 
     if the aggregate amount of ethanol fuel held by such person 
     on such date does not exceed 2,000 gallons. The preceding 
     sentence shall apply only if such person submits to the 
     Secretary (at the time and in the manner required by the 
     Secretary) such information as the Secretary shall require 
     for purposes of this paragraph.
       (B) Exempt fuel.--For purposes of subparagraph (A), there 
     shall not be taken into account fuel held by any person which 
     is exempt from the tax imposed by paragraph (1) by reason of 
     paragraph (4) or (5).
       (C) Controlled groups.--For purposes of this paragraph--
       (i) Corporations.--

       (I) In general.--All persons treated as a controlled group 
     of corporations shall be treated as 1 person.
       (II) Controlled group of corporations.--The term 
     ``controlled group of corporations'' has the meaning given to 
     such term by subsection (a) of section 1563 of such Code; 
     except that for such purposes the phrase ``more than 50 
     percent'' shall be substituted for the phrase ``at least 80 
     percent'' each place it appears in such subsection.

       (ii) Nonincorporated persons under common control.--Under 
     regulations prescribed by the Secretary, principles similar 
     to the principles of clause (i) shall apply to a group of 
     persons under common control where 1 or more of such persons 
     is not a corporation.
       (7) Other laws applicable.--All provisions of law, 
     including penalties, applicable with respect to the taxes 
     imposed by section 4081 of such Code shall, insofar as 
     applicable and not inconsistent with the provisions of this 
     subsection, apply with respect to the floor stock taxes 
     imposed by paragraph (1) to the same extent as if such taxes 
     were imposed by such section 4081.

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