[Congressional Record (Bound Edition), Volume 152 (2006), Part 12]
[Senate]
[Pages 16791-16827]
[From the U.S. Government Publishing Office, www.gpo.gov]




                           TEXT OF AMENDMENTS

  SA 4762. Mr. STEVENS proposed an amendment to the bill H.R. 5631, 
making appropriations for the Department of Defense for the fiscal year 
ending September 30, 2007, and for other purposes; as follows:

       At the end of title VIII, add the following:
       Sec. __. The Secretary of Defense shall submit to the 
     congressional defense committees, at the same time the budget 
     of the President for fiscal year 2008 is submitted to 
     Congress pursuant to section 1105(a) of title 31, United 
     States Code, a report setting forth the following:
       (1) A plan to procure medical countermeasures for purposes 
     of treating forward deployed members of the Armed Forces 
     against the lethal effects of acute radiation syndrome, 
     including neutropenia and thrombocytopenia.
       (2) An identification of the countermeasures required to 
     protect members of the Armed Forces in the event of a nuclear 
     or bioterrorist attack.
       (3) A plan for the forward deployment of the 
     countermeasures identified under paragraph (2), including an 
     assessment of the costs associated with implementing such 
     plan.
                                 ______
                                 
  SA 4763. Mrs. CLINTON (for herself, Mr. Lieberman, Mr. Lautenberg, 
and Mr. Durbin) submitted an amendment

[[Page 16792]]

intended to be proposed by her to the bill H.R. 5631, making 
appropriations for the Department of Defense for the fiscal year ending 
September 30, 2007, and for other purposes; which was ordered to lie on 
the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. (a) Funding for Longitudinal Study on Traumatic 
     Brain Injury Incurred by Members of the Armed Forces in 
     Operation Iraqi Freedom and Operation Enduring Freedom.--Of 
     the amount appropriated or otherwise made available by title 
     V under the heading ``Defense Health Program'', up to 
     $5,000,000 may be available for a longitudinal study on 
     traumatic brain injury incurred by members of the Armed 
     Forces in Operation Iraqi Freedom and Operation Enduring 
     Freedom.
       (b) Funding for Training Curricula for Family Caregivers on 
     Care and Assistance for Members and Former Members of the 
     Armed Forces With Traumatic Brain Injury Incurred in 
     Operation Iraqi Freedom or Operation Enduring Freedom.--
       (1) Operation and maintenance, army, funds.--Of the amount 
     appropriated or otherwise made available by title II under 
     the heading ``Operation and Maintenance, Army'', up to 
     $800,000 may be available for training curricula for family 
     caregivers on care and assistance for members and former 
     members of the Armed Forces with traumatic brain injury 
     incurred in Operation Iraqi Freedom or Operation Enduring 
     Freedom.
       (2) Operation and maintenance, marine corps, funds.--Of the 
     amount appropriated or otherwise made available by title II 
     under the heading ``Operation and Maintenance, Marine 
     Corps'', up to $200,000 may be available for training 
     curricula for family caregivers on care and assistance for 
     members and former members of the Armed Forces with traumatic 
     brain injury incurred in Operation Iraqi Freedom or Operation 
     Enduring Freedom.
                                 ______
                                 
  SA 4764. Ms. MIKULSKI (for herself, Mr. Sarbanes, Mr. Kennedy, Mr. 
Akaka, Mr. Lieberman, Mr. Durbin, Mr. Kerry, and Mr. Harkin) submitted 
an amendment intended to be proposed by her to the bill H.R. 5631, 
making appropriations for the Department of Defense for the fiscal year 
ending September 30, 2007, and for other purposes; which was ordered to 
lie on the table; as follows:

       On page 218, between lines 6 and 7, insert the following:
       Sec. 8109. None of the funds appropriated or otherwise made 
     available by this Act may be used to enter into or carry out 
     a contract for the performance by a contractor of any base 
     operation support service at Walter Reed Army Medical 
     Hospital pursuant to a private-public competition conducted 
     under Office of Management and Budget Circular A-76 that was 
     initiated on June 13, 2000, and has the solicitation number 
     DADA 10-03-R-0001.
                                 ______
                                 
  SA 4765. Mr. KENNEDY (for himself, Ms. Collins, Mr. Bingaman, Mr. 
Roberts, Mr. Kerry, Mr. Reed, Mr. Feingold, Mr. Baucus, Ms. Stabenow, 
Mrs. Clinton, Mr. Lieberman, and Mr. Durbin) submitted an amendment 
intended to be proposed by him to the bill H.R. 5631, making 
appropriations for the Department of Defense for the fiscal year ending 
September 30, 2007, and for other purposes; which was ordered to lie on 
the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. (a) Army Support for University Research 
     Initiatives.--
       (1) Additional amount for research, development, test and 
     evaluation, army.--The amount appropriated by title IV under 
     the heading ``Research, Development, Test and Evaluation, 
     Army'' is hereby increased by $12,000,000.
       (2) Availability for university research initiatives.--Of 
     the amount appropriated by title IV under the heading 
     ``Research, Development, Test and Evaluation, Army'', as 
     increased by paragraph (1), up to $12,000,000 may be 
     available for Program Element 0601103A for University 
     Research Initiatives.
       (b) Navy Support for University Research Initiatives.--
       (1) Additional amount for research, development, test and 
     evaluation, navy.--The amount appropriated by title IV under 
     the heading ``Research, Development, Test and Evaluation, 
     Navy'' is hereby increased by $13,000,000.
       (2) Availability for university research initiatives.--Of 
     the amount appropriated by title IV under the heading 
     ``Research, Development, Test and Evaluation, Navy'', as 
     increased by paragraph (1), up to $13,000,000 may be 
     available for Program Element 0601103N for University 
     Research Initiatives.
       (c) Air Force Support for University Research 
     Initiatives.--
       (1) Additional amount for research, development, test and 
     evaluation, air force.--The amount appropriated by title IV 
     under the heading ``Research, Development, Test and 
     Evaluation, Air Force'' is hereby increased by $5,000,000.
       (2) Availability for university research initiatives.--Of 
     the amount appropriated by title IV under the heading 
     ``Research, Development, Test and Evaluation, Air Force'', as 
     increased by paragraph (1), up to $5,000,000 may be available 
     for Program Element 0601103F for University Research 
     Initiatives.
       (d) SMART National Defense Education Program.--
       (1) Additional amount for research, development, test and 
     evaluation, defense-wide.--The amount appropriated by title 
     IV under the heading ``Research, Development, Test and 
     Evaluation, Defense-Wide'' is hereby increased by $9,000,000.
       (2) Availability for smart national defense education 
     program.--Of the amount appropriated by title IV under the 
     heading ``Research, Development, Test and Evaluation, 
     Defense-Wide'', as increased by paragraph (1), up to 
     $9,000,000 may be available for Program Element 0601120D8Z 
     for the SMART National Defense Education Program.
       (e) DARPA University Research Program in Computer Science 
     and Cybersecurity.--
       (1) Additional amount for research, development, test and 
     evaluation, defense-wide.--The amount appropriated by title 
     IV under the heading ``Research, Development, Test and 
     Evaluation, Defense-Wide'' is hereby increased by $6,000,000.
       (2) Availability for darpa program in computer science and 
     cybersecurity.--Of the amount appropriated by title IV under 
     the heading ``Research, Development, Test and Evaluation, 
     Defense-Wide'', as increased by paragraph (1), up to 
     $6,000,000 may be available for Program Element 0601101E the 
     Defense Advanced Research Projects Agency Program in Computer 
     Science and Cybersecurity.
       (f) Offset.--The amount appropriated by title II under the 
     heading ``Operation and Maintenance, Defense-Wide'' is hereby 
     reduced by $45,000,000.
                                 ______
                                 
  SA 4766. Mr. INOUYE submitted an amendment intended to be proposed by 
him to the bill H.R. 5631, making appropriations for the Department of 
Defense for the fiscal year ending September 30, 2007, and for other 
purposes; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. Of the amount appropriated or otherwise made 
     available by title II under the heading ``Operation and 
     Maintenance, Army'', up to $500,000 may be available for the 
     United States Army Center of Military History to support a 
     traveling exhibit on military experience in World War II.
                                 ______
                                 
  SA 4767. Mr. SESSIONS submitted an amendment intended to be proposed 
by him to the bill H.R. 5631, making appropriations for the Department 
of Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. Of the amount appropriated or otherwise made 
     available by title IV under the heading ``Research, 
     Development, Test and Evaluation, Army'', up to $1,000,000 
     may be available for Program Element 0602105A for 
     Thermoplastic Composite Body Armor research.
                                 ______
                                 
  SA 4768. Mr. CORNYN (for himself, Mr. Kyl, Mr. Burns, and Mr. 
Isakson) submitted an amendment intended to be proposed by him to the 
bill H.R. 5631, making appropriations for the Department of Defense for 
the fiscal year ending September 30, 2007, and for other purposes; as 
follows:

       At the appropriate place, insert the following:

            TITLE __ BORDER SECURITY AND IMMIGRATION REFORM

               CHAPTER 1--DEPARTMENT OF HOMELAND SECURITY


   United States Visitor and Immigration Status Indicator Technology

       For an additional amount for ``United States Visitor and 
     Immigration Status Indicator Technology'' to accelerate 
     biometric database integration and conversion to 10-print 
     enrollment, $60,000,000, to remain available until expended: 
     Provided, That the amount provided under this heading may not 
     be obligated until the Committee on Appropriations of the 
     Senate and the Committee on Appropriations of the House of 
     Representatives receive and approve a plan for expenditure 
     prepared by the Secretary of Homeland Security: Provided 
     further, That the amount provided under this heading is 
     designated as an emergency requirement pursuant to section 
     402 of H. Con. Res. 83 (109th Congress), the concurrent 
     resolution on the budget for fiscal year 2007, as made 
     applicable in the Senate by section 7035 of Public Law 109-
     234.

                     Customs and Border Protection


                         Salaries and Expenses

       For an additional amount for ``Salaries and Expenses'', 
     $173,000,000, to remain available until September 30, 2007: 
     Provided, That

[[Page 16793]]

     the amount provided under this heading may not be obligated 
     until the Committee on Appropriations of the Senate and the 
     Committee on Appropriations of the House of Representatives 
     receive and approve a plan for expenditure prepared by the 
     Secretary of Homeland Security: Provided further, That the 
     amount provided under this heading is designated as an 
     emergency requirement pursuant to section 402 of H. Con. Res. 
     83 (109th Congress), the concurrent resolution on the budget 
     for fiscal year 2007, as made applicable in the Senate by 
     section 7035 of Public Law 109-234.


 Air and Marine Interdiction, Operations, Maintenance, and Procurement

       For an additional amount for ``Air and Marine Interdiction, 
     Operations, Maintenance, and Procurement'' to replace air 
     assets and upgrade air operations facilities, $560,000,000, 
     to remain available until expended: Provided, That the amount 
     provided under this heading may not be obligated until the 
     Committee on Appropriations of the Senate and the Committee 
     on Appropriations of the House of Representatives receive and 
     approve a plan for expenditure prepared by the Secretary of 
     Homeland Security: Provided further, That the amount provided 
     under this heading is designated as an emergency requirement 
     pursuant to section 402 of H. Con. Res. 83 (109th Congress), 
     the concurrent resolution on the budget for fiscal year 2007, 
     as made applicable in the Senate by section 7035 of Public 
     Law 109-234.


                              Construction

       For an additional amount for ``Construction'', 
     $2,155,100,000, to remain available until expended; of which 
     not less than $1,628,000,000 shall be for the construction of 
     370 miles of double-layered fencing along the international 
     border between the United States and Mexico; of which not 
     less than $507,100,000 shall be for the construction of 461 
     miles of vehicle barriers along the international border 
     between the United States and Mexico; and of which not less 
     than $20,000,000 shall be for construction associated with 
     the hiring of 500 border patrol agents: Provided, That the 
     amount provided under this heading may not be obligated until 
     the Committee on Appropriations of the Senate and the 
     Committee on Appropriations of the House of Representatives 
     receive and approve a plan for expenditure prepared by the 
     Secretary of Homeland Security: Provided further, That the 
     amount provided under this heading is designated as an 
     emergency requirement pursuant to section 402 of H. Con. Res. 
     83 (109th Congress), the concurrent resolution on the budget 
     for fiscal year 2007, as made applicable in the Senate by 
     section 7035 of Public Law 109-234.

                  Immigration and Customs Enforcement


                         Salaries and Expenses

       For an additional amount for ``Salaries and Expenses'', 
     $196,500,000, to remain available until September 30, 2007; 
     of which not less than $38,000,000 shall be for the hiring of 
     200 investigators and associated support for alien smuggling 
     investigations; of which $113,000,000 shall be for the hiring 
     of 600 investigators and associated support for worksite 
     enforcement; of which $45,500,000 shall be for 1,300 
     detention beds, personnel, and associated support: Provided, 
     That the amount provided under this heading may not be 
     obligated until the Committee on Appropriations of the Senate 
     and the Committee on Appropriations of the House of 
     Representatives receive and approve a plan for expenditure 
     prepared by the Secretary of Homeland Security: Provided 
     further, That the amount provided under this heading is 
     designated as an emergency requirement pursuant to section 
     402 of H. Con. Res. 83 (109th Congress), the concurrent 
     resolution on the budget for fiscal year 2007, as made 
     applicable in the Senate by section 7035 of Public Law 109-
     234.

                       United States Coast Guard


              Acquisition, Construction, and Improvements

       For an additional amount for ``Acquisition, Construction, 
     and Improvements'' for acquisition, construction, renovation, 
     and improvement of vessels, aircraft, and equipment, 
     $416,000,000, to remain available until expended: Provided, 
     That the amount provided under this heading may not be 
     obligated until the Committee on Appropriations of the Senate 
     and the Committee on Appropriations of the House of 
     Representatives receive and approve a plan for expenditure 
     prepared by the Secretary of Homeland Security: Provided 
     further, That the amount provided under this heading is 
     designated as an emergency requirement pursuant to section 
     402 of H. Con. Res. 83 (109th Congress), the concurrent 
     resolution on the budget for fiscal year 2007, as made 
     applicable in the Senate by section 7035 of Public Law 109-
     234.

           United States Citizenship and Immigration Services

       For an additional amount for ``United States Citizenship 
     and Immigration Services'' for the development and the 
     implementation of the Electronic Employment Verification 
     System, $400,000,000: Provided, That the amount provided 
     under this heading may not be obligated until the Committee 
     on Appropriations of the Senate and the Committee on 
     Appropriations of the House of Representatives receive and 
     approve a plan for expenditure prepared by the Secretary of 
     Homeland Security: Provided further, That the amount provided 
     under this heading is designated as an emergency requirement 
     pursuant to section 402 of H. Con. Res. 83 (109th Congress), 
     the concurrent resolution on the budget for fiscal year 2007, 
     as made applicable in the Senate by section 7035 of Public 
     Law 109-234.

                     General Provisions--This Title

       Notwithstanding any other provision in law, the transfers 
     and programming conditions of the Department of Homeland 
     Security Appropriations Act, 2007 shall apply to this title.

                    CHAPTER 2--DEPARTMENT OF JUSTICE

                         General Administration


                   Administrative Review and Appeals

       For an additional amount for ``Administrative Review and 
     Appeals'', $2,600,000, to remain available until September 
     30, 2007: Provided, That the amount provided under this 
     heading is designated as an emergency requirement pursuant to 
     section 402 of H. Con. Res. 83 (109th Congress), the 
     concurrent resolution on the budget for fiscal year 2007, as 
     made applicable in the Senate by section 7035 of Public Law 
     109-234.

                            Legal Activities


            Salaries and Expenses, General Legal Activities

       For an additional amount for ``Salaries and Expenses, 
     General Legal Activities'', $2,600,000, to remain available 
     until September 30, 2007: Provided, That the amount provided 
     under this heading is designated as an emergency requirement 
     pursuant to section 402 of H. Con. Res. 83 (109th Congress), 
     the concurrent resolution on the budget for fiscal year 2007, 
     as made applicable in the Senate by section 7035 of Public 
     Law 109-234.


             Salaries and Expenses, United States Attorneys

       For an additional amount for ``Salaries and Expenses, 
     United States Attorneys,'' $2,600,000, to remain available 
     until September 30, 2007: Provided, That the amount provided 
     under this heading is designated as an emergency requirement 
     pursuant to section 402 of H. Con. Res. 83 (109th Congress), 
     the concurrent resolution on the budget for fiscal year 2007, 
     as made applicable in the Senate by section 7035 of Public 
     Law 109-234.
                                 ______
                                 
  SA 4769. Mr. LUGAR submitted an amendment intended to be proposed by 
him to the bill H.R. 5631, making appropriations for the Department of 
Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. Of the amount appropriated or otherwise made 
     available by title IV under the heading ``Research, 
     Development, Test and Evaluation, Defense-Wide'', up to 
     $2,000,000 may be available for Gas Chromatographic Mass 
     Spectrometers for Weapons of Mass Destruction Civil Support 
     Teams.
                                 ______
                                 
  SA 4770. Mr. LUGAR submitted an amendment intended to be proposed by 
him to the bill H.R. 5631, making appropriations for the Department of 
Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:
       Sec. __. Of the amount appropriated or otherwise made 
     available by title III under the heading ``Other Procurement, 
     Navy'', up to $3,000,000 may be available for the Man 
     Overboard Identification System (MOBI) program.
                                 ______
                                 
  SA 4771. Mr. FRIST (for himself, Mr. Alexander, and Mr. Allen) 
submitted an amendment intended to be proposed by him to the bill H.R. 
5631, making appropriations for the Department of Defense for the 
fiscal year ending September 30, 2007, and for other purposes; as 
follows:

       At the end of title VIII, add the following:
       Sec. 8109. Notwithstanding the first section of Public Law 
     85-804 (50 U.S.C. 1431), in the event a notice on the 
     modification of a contract described in that section is 
     submitted to the Committees on Armed Services of the Senate 
     and the House of Representatives by the Army Contract 
     Adjustment Board during the period beginning on July 28, 
     2006, and ending on the date of the adjournment of the 109th 
     Congress sine die, such contract may be modified in 
     accordance with such notice commencing on the earlier of--
       (1) the date that is 60 calendar days after the date of 
     such notice; or
       (2) the date of the adjournment of the 109th Congress sine 
     die.
                                 ______
                                 
  SA 4772. Mr. CARPER (for himself and Mr. McCain) submitted an 
amendment intended to be proposed by him to the bill H.R. 5631, making 
appropriations for the Department of Defense for the fiscal year ending 
September 30, 2007, and for other purposes; as follows:


[[Page 16794]]

       On page 218, betwen lines 6 and 7, insert the following:

     SEC. 8109. PROHIBITION ON PAYMENT OF AWARD FEES TO DEFENSE 
                   CONTRACTORS IN CASES OF CONTRACT NON-
                   PERFORMANCE.

       None of the funds appropriated or otherwise made available 
     by this Act may be obligated or expended to provide award 
     fees to any defense contractor for performance that does not 
     meet the requirements of the contract.
                                 ______
                                 
  SA 4773. Mr. DAYTON submitted an amendment intended to be proposed by 
him to the bill H.R. 5631, making appropriations for the Department of 
Defense for the fiscal year ending September 30, 2007, and for other 
purposes; as follows:

       At the end of title IX, add the following:
       Sec. 9012. Of the amount appropriated or otherwise made 
     available by chapter 2 of this title under the heading 
     ``Operation and Maintenance, Army National Guard'', up to 
     $6,700,000 may be available for the pilot program of the Army 
     National Guard on the reintegration of members of the 
     National Guard into civilian life after deployment.
                                 ______
                                 
  SA 4774. Mr. SESSIONS submitted an amendment intended to be proposed 
by him to the bill H.R. 5631, making appropriations for the Department 
of Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. Of the amount appropriated or otherwise made 
     available by title IV under the heading ``Research, 
     Development, Test and Evaluation, Army'', up to $1,000,000 
     may be available for Program Element 0602787A for blast 
     protection research.
                                 ______
                                 
  SA 4775. Mr. SESSIONS (for himself, Mr. Kyl, and Mr. Talent) 
submitted an amendment intended to be proposed by him to the bill H.R. 
5631, making appropriations for the Department of Defense for the 
fiscal year ending September 30, 2007, and for other purposes; as 
follows:

       On page 221, line 9, strike ``$204,000,000'', and insert 
     ``$2,033,000,000, which shall be designated as an emergency 
     pursuant to Section 9011 of this Act.''.
                                 ______
                                 
  SA 4776. Mr. SALAZAR (for himself, Mr. Levin, and Mr. Warner) 
submitted an amendment intended to be proposed by him to the bill H.R. 
5631, making appropriations for the Department of Defense for the 
fiscal year ending September 30, 2007, and for other purposes; as 
follows:

       At the appropriate place, insert the following:
       Sec. __. Of the amount appropriated or otherwise made 
     available by title II under the heading ``Operation and 
     Maintenance, Air Force'', $10,000,000 shall be available to 
     provide the United States Northern Command with an 
     interoperable mobile wireless communications capability to 
     effectively communicate with Federal, State, and local 
     authorities.
                                 ______
                                 
  SA 4777. Mr. SMITH (for himself and Mr. Wyden) submitted an amendment 
intended to be proposed by him to the bill H.R. 5631, making 
appropriations for the Department of Defense for the fiscal year ending 
September 30, 2007, and for other purposes; which was ordered to lie on 
the table; as follows:

       At the appropriate place, insert the following:
       Sec. __. Of the amount appropriated or otherwise made 
     available by title IV under the heading ``Research, 
     Development, Test and Evaluation, Air Force'', up to 
     $4,000,000 may be available for the Transportable Transponder 
     Landing System.
                                 ______
                                 
  SA 4778. Mr. SMITH (for himself and Mr. Wyden) submitted an amendment 
intended to be proposed by him to the bill H.R. 5631, making 
appropriations for the Department of Defense for the fiscal year ending 
September 30, 2007, and for other purposes; as follows:

       At the appropriate place, insert the following:
       Sec. __. Of the amount appropriated or otherwise made 
     available by title IV under the heading ``Research, 
     Development, Test and Evaluation, Navy'', up to $2,000,000 
     may be available for the Advanced Airship Flying Laboratory.
                                 ______
                                 
  SA 4779. Mr. WARNER submitted an amendment intended to be proposed by 
him to the bill H.R. 5631, making appropriations for the Department of 
Defense for the fiscal year ending September 30, 2007, and for other 
purposes; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. (a) Joint Advertising, Market Research and 
     Studies Program.--Of the amount appropriated or otherwise 
     made available by title II under the heading ``Operation and 
     Maintenance, Defense-Wide'', up to $7,500,000 may be 
     available for the Joint Advertising, Market Research and 
     Studies (JAMRS) program.
       (b) Supplement Not Supplant.--The amount available under 
     subsection (a) for the program referred to in that subsection 
     is in addition to any other amounts available in this Act for 
     that program.
                                 ______
                                 
  SA 4780. Mr. ALLEN (for himself and Mr. Warner) submitted an 
amendment intended to be proposed by him to the bill H.R. 5631, making 
appropriations for the Department of Defense for the fiscal year ending 
September 30, 2007, and for other purposes; which was ordered to lie on 
the table; as follows:

       At the end of title VIII, add the following:
       Sec. __. (a) Funding From Operation and Maintenance, Army 
     Reserve, for Our Military Kids Program.--Of the amount 
     appropriated or otherwise made available by title II under 
     the heading ``Operation and Maintenance, Army Reserve'' up to 
     $500,000 may be available for the Our Military Kids program.
       (b) Funding From Operation and Maintenance, Army National 
     Guard, for Our Military Kids Program.--Of the amount 
     appropriated or otherwise made available by title II under 
     the heading ``Operation and Maintenance, Army National 
     Guard'' up to $1,500,000 may be available for the Our 
     Military Kids program.
                                 ______
                                 
  SA 4781. Mr. DURBIN (for himself, Mr. Obama, and Mr. Lautenberg) 
submitted an amendment intended to be proposed by him to the bill H.R. 
5631, making appropriations for the Department of Defense for the 
fiscal year ending September 30, 2007, and for other purposes; as 
follows:

       At the end of title VIII, add the following:
       Sec. 8109. Of the amount appropriated or otherwise made 
     available by title IV under the heading ``Research, 
     Development, Test and Evaluation, Army'', up to $2,000,000 
     may be available for the improvement of imaging for traumatic 
     brain injuries and the adaptation of current technologies to 
     treat brain injuries suffered in combat.

                                 ______
                                 
  SA 4782. Mr. LEAHY (for himself and Ms. Landrieu) submitted an 
amendment intended to be proposed by him to the bill H.R. 5631, making 
appropriations for the Department of Defense for the fiscal year ending 
September 30, 2007, and for other purposes; which was ordered to lie on 
the table; as follows:

       On page 229, between lines 12 and 13, insert the following:

                  National Guard and Reserve Equipment

       For an additional amount for ``National Guard and Reserve 
     Equipment'', $1,000,000,000, to remain available until 
     September 30, 2009, with the entire amount designated as an 
     emergency requirement pursuant to section 402 of S. Con. Res. 
     83 (109th Congress), the concurrent resolution on the budget 
     for fiscal year 2007, as made applicable in the Senate by 
     section 7035 of Public Law 109-234.
                                 ______
                                 
  SA 4783. Mr. SCHUMER (for himself, Mr. Coleman, and Mrs. Clinton) 
submitted an amendment intended to be proposed by him to the bill H.R. 
5631, making appropriations for the Department of Defense for the 
fiscal year ending September 30, 2007, and for other purposes; which 
was ordered to lie on the table; as follows:

       On page 238, after line 24, add the following:
       Sec. 9012. (a) Of the amount appropriated or otherwise made 
     available by chapter 2 of this title under the heading 
     ``Operation and Maintenance, Army'', up to $15,000,000 may be 
     made available for the procurement of hemostatic agents, 
     including blood clotting bandages and invasive hemostatic 
     agents, for use by members of the Armed Forces in the field.
       (b) Of the amount appropriated or otherwise made available 
     by such chapter under the heading ``Operation and 
     Maintenance, Marine Corps'', up to $5,000,000 may be made 
     available for the procurement of hemostatic agents and 
     invasive hemostatic agents, including blood clotting 
     bandages, for use by members of the Armed Forces in the 
     field.
                                 ______
                                 
  SA 4784. Mr. COBURN (for himself and Mr. Obama) submitted an 
amendment intended to be proposed by him to the bill H.R. 5631, making 
appropriations for the Department of Defense for the fiscal year ending 
September 30, 2007, and for other purposes; which was ordered to lie on 
the table; as follows:

       At the appropriate place, insert the following:
       Sec. __. (a) Posting of Certain Reports on Department of 
     Defense Internet

[[Page 16795]]

     Website.--Each report described in subsection (b) shall be 
     posted on the Internet website of the Department of Defense 
     for the public not later than 48 hours after the submittal of 
     such report to Congress.
       (b) Covered Reports.--The reports described in this 
     subsection are the reports as follows:
       (1) Each report required by a provision of this Act to be 
     submitted by the Department of Defense to the Committees on 
     Appropriations of the Senate and the House of 
     Representatives.
       (2) Any report required to be submitted by the Department 
     of Defense to Congress in support of the budget of the 
     President for fiscal year 2008 (as submitted to Congress 
     pursuant to section 1105 of title 31, United States Code) for 
     the Department of Defense, including any budget justification 
     documents in support of such budget for the Department of 
     Defense.
       (c) Redaction of Certain Information.--In posting a report 
     on the Internet website of the Department under subsection 
     (a), the Secretary of Defense may redact any information 
     whose release to the public would, as determined by the 
     Secretary, compromise the national security of the United 
     States.
                                 ______
                                 
  SA 4785. Mr. COBURN submitted an amendment intended to be proposed by 
him to the bill H.R. 5631, making appropriations for the Department of 
Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       On page 218, between lines 6 and 7, insert the following:
       Sec. 8109. Not later than 90 days after the date of the 
     enactment of this Act, the Secretary of Defense shall submit 
     to the congressional defense committees and the Committee on 
     Homeland Security and Governmental Affairs of the Senate and 
     the Committee on Government Reform of the House of 
     Representatives a report--
       (1) describing risk assessments performed by the Department 
     of Defense on payments made by the Department for travel, as 
     required under section 2 of the Improper Payments Information 
     Act of 2002 (Public Law 107-300; 31 U.S.C. 3321 note);
       (2) including an estimate, using statistically valid 
     methods, of improper payments for travel that have been 
     processed by the Defense Finance and Accounting Service 
     (DFAS); and
       (3) including an explanation that the methods used to 
     perform risk assessments are statistically valid in 
     accordance with Office of Management and Budget Memorandum 
     30-13 issued pursuant to the Improper Payments Information 
     Act of 2002 (Public Law 107-300; 31 U.S.C. 3321 note).
                                 ______
                                 
  SA 4786. Mr. COBURN submitted an amendment intended to be proposed by 
him to the bill H.R. 5631, making appropriations for the Department of 
Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:
       Sec. __. A limitation, directive, or earmark specified in 
     the report of the Senate to accompany H.R. 5631 of the 109th 
     Congress, or in the report of the House of Representatives to 
     accompany H.R. 5631 of the 109th Congress, may not be treated 
     as having been approved by both Houses of Congress unless 
     such limitation, directive, or earmark, as the case may be, 
     is included in the report of the committee on conference on 
     H.R. 5631 of the 109th Congress or the joint explanatory 
     statement of the committee on conference to accompany such 
     report of the committee on conference.
                                 ______
                                 
  SA 4787. Mr. COBURN submitted an amendment intended to be proposed by 
him to the bill H.R. 5631, making appropriations for the Department of 
Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:
       Sec. __. The aggregate amount available in this Act for 
     expenses of the Department of Defense relating to conferences 
     in fiscal year 2007, including expenses relating to 
     conference programs, staff, travel costs, and other 
     conference matters, may not exceed $70,000,000.
                                 ______
                                 
  SA 4788. Mr. KYL proposed an amendment to amendment SA 4775 submitted 
by Mr. Sessions (for himself, Mr. Kyl, and Mr. Talent) to the bill H.R. 
5631, making appropriations for the Department of Defense for the 
fiscal year ending September 30, 2007, and for other purposes; as 
follows:

       On line 2, strike ``2,033,000,000'' and insert 
     ``2,033,100,000''
                                 ______
                                 
  SA 4789. Ms. STABENOW submitted an amendment intended to be proposed 
by her to the bill H.R. 5631, making appropriations for the Department 
of Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. Of the amount appropriated or otherwise made 
     available by title IV under the heading ``Research, 
     Development, Test and Evaluation, Army'', up to $8,000,000 
     may be available for the Advanced Tank Armament System.
                                 ______
                                 
  SA 4790. Mr. VOINOVICH (for himself, Mrs. Clinton, Mr. Lott, Mr. 
Bingaman, Mr. DeWine, and Mr. Lieberman) submitted an amendment 
intended to be proposed by him to the bill H.R. 5631, making 
appropriations for the Department of Defense for the fiscal year ending 
September 30, 2007, and for other purposes; which was ordered to lie on 
the table; as follows:

       On page 218, between lines 6 and 7, insert the following:
       Sec. 8109. None of the funds appropriated in this Act or 
     any other Act may be used before October 1, 2011 to implement 
     the provision under section 9902(c)(1) of title 5, United 
     States Code, relating to the application of the National 
     Security Personnel System on or after October 1, 2008.
                                 ______
                                 
  SA 4791. Mr. COLEMAN submitted an amendment intended to be proposed 
by him to the bill H.R. 5631, making appropriations for the Department 
of Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the end of title VIII, add the following:

     SEC. 8109. ENERGY SECURITY.

       (a) Short Title.--This section may be cited as the 
     ``Transforming Energy Now Act of 2006''.
       (b) Tax Credits.--
       (1) Increase in alternative fuel vehicle refueling property 
     credit.--Section 30C(a) of the Internal Revenue Code of 1986 
     is amended by striking ``30 percent'' and inserting ``50 
     percent''.
       (2) AMT relief.--
       (A) Personal credit.--Paragraph (2) of section 30C(d) of 
     the Internal Revenue Code of 1986 is amended by striking 
     ``the excess (if any) of'' and all that follows and inserting 
     ``the excess of--
       ``(A) the sum of the regular tax liability (as defined 
     under section 26(b)) plus the tax imposed by section 55, over
       ``(B) the sum of the credits allowable under subpart A and 
     sections 27, 30, and 30B.''.
       (B) Business credit amount.--Subparagraph (B) of section 
     38(c)(4) of the Internal Revenue Code of 1986 is amended--
       (i) in clause (i), by striking ``and'' at the end;
       (ii) in clause (ii)(II), by striking the period at the end 
     and inserting ``, and''; and
       (iii) by adding at the end the following:
       ``(iii) the portion of the credit under section 30C which 
     is treated as a credit under this section by reason of 
     section 30C(d)(1).''.
       (3) Effective date.--The amendments made by this subsection 
     shall apply to property placed in service after December 31, 
     2005, in taxable years ending after such date.
       (c) Use of CAFE Penalties to Build Alternative Fueling 
     Infrastructure.--Section 32912 of title 49, United States 
     Code, is amended by adding at the end the following:
       ``(e) Alternative Fueling Infrastructure Grant Program.--
       ``(1) Trust fund.--
       ``(A) Establishment.--There is established in the Treasury 
     of the United States a trust fund, to be known as the 
     Alternative Fueling Infrastructure Trust Fund (referred to in 
     this subsection as the `Trust Fund'), consisting of such 
     amounts as are deposited into the Trust Fund under 
     subparagraph (B) and any interest earned on investment of 
     amounts in the Trust Fund.
       ``(B) Transfers of civil penalties.--The Secretary of 
     Transportation shall remit 90 percent of the amount collected 
     in civil penalties under this section to the Trust Fund.
       ``(2) Establishment of grant program.--
       ``(A) In general.--The Secretary of Energy shall obligate 
     such sums as are available in the Trust Fund to establish a 
     grant program to increase the number of locations at which 
     consumers may purchase alternative transportation fuels.
       ``(B) Allocation to corporate and nonprofit entities.--The 
     Secretary shall allocate such sums from the Trust Fund as the 
     Secretary considers appropriate to corporations (including 
     nonprofit corporations) with demonstrated experience in the 
     administration of grant funding. Corporations shall use funds 
     received under this paragraph to award grants to owners and 
     operators of fueling stations for the purpose of developing 
     alternative fueling infrastructure for specific types of 
     alternative fuels that can be used in at least 50,000 
     vehicles produced in the United States in the prior vehicle 
     production year.

[[Page 16796]]

       ``(C) Considerations.--In making allocations under 
     subparagraph (A), the Secretary shall--
       ``(i) give priority to recognized nonprofit corporations 
     that have proven experience and demonstrated technical 
     expertise in the establishment of alternative fueling 
     infrastructure;
       ``(ii) consider the number of vehicles produced for sale in 
     the preceding production year capable of using each specific 
     type of alternative fuel; and
       ``(iii) identify 1 primary group per alternative fuel.
       ``(D) Matching requirement.--The Secretary may not allocate 
     funds to a corporation under this paragraph unless such 
     corporation agrees to provide $1 of non-Federal contributions 
     for every $3 of Federal funding received under this 
     paragraph.
       ``(E) Limitation on administrative expenses.--A corporation 
     may not expend more than 5 percent of the total allocation 
     provided under this paragraph on administrative expenses.
       ``(F) Technical and marketing assistance.--Corporations 
     receiving an allocation under subparagraph (A) shall provide 
     grant recipients under paragraph (3) with technical and 
     marketing assistance, including--
       ``(i) technical advice for compliance with applicable 
     Federal and State environmental requirements;
       ``(ii) assistance in identifying alternative fuel supply 
     sources; and
       ``(iii) point of sale and labeling materials.
       ``(3) Administration of grants.--
       ``(A) Direct grants to fuel station owners and operators.--
     The Secretary of Energy shall award grants directly to owners 
     and operators of fueling stations for the purpose of 
     installing alternative fuel infrastructure for specific types 
     of alternative fuels that can be used in fewer that 50,000 
     vehicles produced in the United States in the prior vehicle 
     production year.
       ``(B) Grant recipient.--Corporations receiving an 
     allocation under paragraph (2), and the Secretary of Energy 
     under subparagraph (A), shall award grants to owners and 
     operators of fueling stations in an amount not greater than--
       ``(i) $150,000 per site; or
       ``(ii) $500,000 per entity.
       ``(C) Selection.--Grant recipients under this paragraph 
     shall be selected on a formal, open, and competitive basis, 
     based on--
       ``(i) the public demand for each alternative fuel in a 
     particular county based on state registration records showing 
     the number of vehicles that can be operated with alternative 
     fuel; and
       ``(ii) the opportunity to create or expand corridors of 
     alternative fuel stations along interstate or State highways.
       ``(D) Use of funds.--Grant funds received under this 
     paragraph may be used to--
       ``(i) construct new facilities to dispense alternative 
     fuels;
       ``(ii) purchase equipment to upgrade, expand, or otherwise 
     improve existing alternative fuel facilities; or
       ``(iii) purchase equipment or pay for specific turnkey 
     fueling services by alternative fuel providers.
       ``(E) Matching requirement.--A recipient of a grant under 
     this paragraph shall agree to provide $1 of non-Federal 
     contributions for every $1 of grant funds received under this 
     paragraph.
       ``(F) Limitation on administrative expenses.--A grant 
     recipient may not expend more than 3 percent of any grant 
     provided under this paragraph on administrative expenses.
       ``(4) Operation of alternative fuel stations.--Facilities 
     constructed or upgraded with grant funds received under this 
     subsection shall--
       ``(A) provide alternative fuel available to the public for 
     a period of not less than 4 years;
       ``(B) establish a marketing plan to advance the sale and 
     use of alternative fuels;
       ``(C) prominently display the price of alternative fuel on 
     the marquee and in the station;
       ``(D) provide point of sale materials on alternative fuel;
       ``(E) clearly label the dispenser with consistent 
     materials;
       ``(F) price the alternative fuel at the same margin that is 
     received for unleaded gasoline; and
       ``(G) support and use all available tax incentives to 
     reduce the cost of the alternative fuel to the lowest 
     possible retail price.
       ``(5) Notification requirements.--
       ``(A) Opening.--Not later than the date on which each 
     alternative fuel station begins to offer alternative fuel to 
     the public, the grant recipient that used grant funds to 
     construct such station shall notify the Secretary of Energy 
     of such opening. The Secretary of Energy shall add each new 
     alternative fuel station to the alternative fuel station 
     locator on its Website when it receives notification under 
     this subparagraph.
       ``(B) Semi-annual report.--Not later than 6 months after 
     the receipt of a grant award under this subsection, and every 
     6 months thereafter, each grant recipient shall submit a 
     report to the Secretary of Energy that describes--
       ``(i) the status of each alternative fuel station 
     constructed with grant funds received under this subsection;
       ``(ii) the amount of alternative fuel dispensed at each 
     station during the preceding 6-month period; and
       ``(iii) the average price per gallon of the alternative 
     fuel sold at each station during the preceding 6-month 
     period.
       ``(6) Alternative fuel defined.--For the purposes of this 
     subsection, the term `alternative fuel' means--
       ``(A) any fuel of which at least 85 percent (or such 
     percentage, but not less than 70 percent, as determined by 
     the Secretary, by rule, to provide for requirements relating 
     to cold start, safety, or vehicle functions) of the volume 
     consists of ethanol, natural gas, compressed natural gas, 
     liquefied natural gas, liquefied petroleum gas, or hydrogen; 
     or
       ``(B) any mixture of biodiesel and diesel fuel determined 
     without regard to any use of kerosene that contains at least 
     20 percent biodiesel.''.
       (d) Low-Interest Loan and Grant Program for Retail Delivery 
     of E-85 Fuel.--
       (1) Purposes of loans.--Section 312(a) of the Consolidated 
     Farm and Rural Development Act (7 U.S.C. 1942(a)) is 
     amended--
       (A) in paragraph (9)(B)(ii), by striking ``or'' at the end;
       (B) in paragraph (10), by striking the period at the end 
     and inserting ``; or''; and
       (C) by adding at the end the following:
       ``(11) building infrastructure, including pump stations, 
     for the retail delivery to consumers of any fuel that 
     contains not less than 85 percent ethanol, by volume.''.
       (2) Program.--Subtitle B of the Consolidated Farm and Rural 
     Development Act (7 U.S.C. 1941 et seq.) is amended by adding 
     at the end the following:

     ``SEC. 320. LOW-INTEREST LOAN AND GRANT PROGRAM FOR RETAIL 
                   DELIVERY OF E-85 FUEL.

       ``(a) In General.--The Secretary shall establish a low-
     interest loan and grant program to assist farmer-owned 
     ethanol producers (including cooperatives and limited 
     liability corporations) to develop and build infrastructure, 
     including pump stations, that is directly related to the 
     retail delivery to consumers of any fuel that contains not 
     less than 85 percent ethanol, by volume.
       ``(b) Loan Terms.--
       ``(1) Amortization.--The repayment of a loan received under 
     this section shall be amortized over the expected life of the 
     infrastructure project that is being financed with the 
     proceeds of the loan.
       ``(2) Interest rate.--The annual interest rate of a loan 
     received under this section shall be fixed at not more than 5 
     percent.
       ``(c) Authorization of Appropriations.--There are 
     authorized to be appropriated such sums as are necessary to 
     carry out this section.''.
       (3) Regulations.--As soon as practicable after the date of 
     the enactment of this Act, the Secretary of Agriculture shall 
     promulgate such regulations as are necessary to carry out the 
     amendments made by this subsection.
                                 ______
                                 
  SA 4792. Mr. COLEMAN submitted an amendment intended to be proposed 
by him to the bill H.R. 5631, making appropriations for the Department 
of Defense for the fiscal year ending September 30, 2007, and for other 
purposes; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. Of the amount appropriated or otherwise made 
     available by title III under the heading ``Procurement of 
     Ammunition, Air Force'', up to $20,000,000 may be available 
     for the procurement of Radiation Hardened Microelectronics 
     (HX5000).
                                 ______
                                 
  SA 4793. Mr. COLEMAN submitted an amendment intended to be proposed 
by him to the bill H.R. 5631, making appropriations for the Department 
of Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. Of the amount appropriated or otherwise made 
     available by title III under the heading ``Procurement, 
     Marine Corps'', up to $9,500,000 may be available for the 
     procurement of the Laser Perimeter Awareness System to 
     improve antiterrorism and force protection functions at key 
     Marine Corps operating locations.
                                 ______
                                 
  SA 4794. Mr. COLEMAN submitted an amendment intended to be proposed 
by him to the bill H.R. 5631, making appropriations for the Department 
of Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. Of the amount appropriated or otherwise made 
     available by title VI under the heading ``Defense Health 
     Program'', up to $500,000 may be available for the 
     Coordinated International Neuromuscular Research Group 
     (CINRG).
                                 ______
                                 
  SA 4795. Mr REID (for himself, Mr. Rockefeller, Mr. Kerry, Mr. Obama,

[[Page 16797]]

Mr. Lautenberg, Mr. Lieberman, Mr. Durban, Mr. Schumer, Ms. Stabenow, 
Mr. Johnson, and Mr. Dorgan) proposed an amendment to the bill H.R. 
5631, making appropriations for the Department of Defense for the 
fiscal year ending September 30, 2007, and for other purposes; as 
follows:

       At the end of the appropriate place add the following:

     SECTION 1. SHORT TITLE, ETC.

       (a) Short Title.--This Section may be cited as the ``Tax 
     Extension Relief Act of 2006''.
       (b) Reference.--Except as otherwise expressly provided, 
     whenever in this Act an amendment or repeal is expressed in 
     terms of an amendment to, or repeal of, a section or other 
     provision, the reference shall be considered to be made to a 
     section or other provision of the Internal Revenue Code of 
     1986.
       (c) Table of Contents.--The table of contents for this Act 
     is as follows:

Sec. 1. Short title, etc.

  TITLE I--EXTENSION AND MODIFICATION OF CERTAIN TAX RELIEF PROVISIONS

Sec. 101. Deduction for qualified tuition and related expenses.
Sec. 102. Extension and modification of new markets tax credit.
Sec. 103. Election to deduct State and local general sales taxes.
Sec. 104. Extension and modification of research credit.
Sec. 105. Work opportunity tax credit and welfare-to-work credit.
Sec. 106. Election to include combat pay as earned income for purposes 
              of earned income credit.
Sec. 107. Extension and modification of qualified zone academy bonds.
Sec. 108. Above-the-line deduction for certain expenses of elementary 
              and secondary school teachers.
Sec. 109. Extension and expansion of expensing of brownfields 
              remediation costs.
Sec. 110. Tax incentives for investment in the District of Columbia.
Sec. 111. Indian employment tax credit.
Sec. 112. Accelerated depreciation for business property on Indian 
              reservations.
Sec. 113. Fifteen-year straight-line cost recovery for qualified 
              leasehold improvements and qualified restaurant property.
Sec. 114. Cover over of tax on distilled spirits.
Sec. 115. Parity in application of certain limits to mental health 
              benefits.
Sec. 116. Corporate donations of scientific property used for research 
              and of computer technology and equipment.
Sec. 117. Availability of medical savings accounts.
Sec. 118. Taxable income limit on percentage depletion for oil and 
              natural gas produced from marginal properties.
Sec. 119. American Samoa economic development credit.
Sec. 120. Restructuring of New York Liberty Zone tax credits.
Sec. 121. Extension of bonus depreciation for certain qualified Gulf 
              Opportunity Zone property.
Sec. 122. Authority for undercover operations.
Sec. 123. Disclosures of certain tax return information.

                     TITLE II--OTHER TAX PROVISIONS

Sec. 201. Deduction allowable with respect to income attributable to 
              domestic production activities in Puerto Rico.
Sec. 202. Credit for prior year minimum tax liability made refundable 
              after period of years.
Sec. 203. Returns required in connection with certain options.
Sec. 204. Partial expensing for advanced mine safety equipment.
Sec. 205. Mine rescue team training tax credit.
Sec. 206. Whistleblower reforms.
Sec. 207. Frivolous tax submissions.
Sec. 208. Addition of meningococcal and human papillomavirus vaccines 
              to list of taxable vaccines.
Sec. 209. Clarification of taxation of certain settlement funds made 
              permanent.
Sec. 210. Modification of active business definition under section 355 
              made permanent.
Sec. 211. Revision of State veterans limit made permanent.
Sec. 212. Capital gains treatment for certain self-created musical 
              works made permanent.
Sec. 213. Reduction in minimum vessel tonnage which qualifies for 
              tonnage tax made permanent.
Sec. 214. Modification of special arbitrage rule for certain funds made 
              permanent.
Sec. 215. Great Lakes domestic shipping to not disqualify vessel from 
              tonnage tax.
Sec. 216. Use of qualified mortgage bonds to finance residences for 
              veterans without regard to first-time homebuyer 
              requirement.
Sec. 217. Exclusion of gain from sale of a principal residence by 
              certain employees of the intelligence community.
Sec. 218. Treatment of coke and coke gas.
Sec. 219. Sale of property by judicial officers.
Sec. 220. Premiums for mortgage insurance.
Sec. 221. Modification of refunds for kerosene used in aviation.
Sec. 222. Deduction for qualified timber gain.
Sec. 223. Credit to holders of rural renaissance bonds.
Sec. 224. Restoration of deduction for travel expenses of spouse, etc. 
              accompanying taxpayer on business travel.
Sec. 225. Technical corrections.

  TITLE III--SURFACE MINING CONTROL AND RECLAMATION ACT AMENDMENTS OF 
                                  2006

Sec. 301. Short title.

               Subtitle A--Mining Control and Reclamation

Sec. 311. Abandoned Mine Reclamation Fund and purposes.
Sec. 312. Reclamation fee.
Sec. 313. Objectives of Fund.
Sec. 314. Reclamation of rural land.
Sec. 315. Liens.
Sec. 316. Certification.
Sec. 317. Remining incentives.
Sec. 318. Extension of limitation on application of prohibition on 
              issuance of permit.
Sec. 319. Tribal regulation of surface coal mining and reclamation 
              operations.

          Subtitle B--Coal Industry Retiree Health Benefit Act

Sec. 321. Certain related persons and successors in interest relieved 
              of liability if premiums prepaid.
Sec. 322. Transfers to funds; premium relief.
Sec. 323. Other provisions.

  TITLE I--EXTENSION AND MODIFICATION OF CERTAIN TAX RELIEF PROVISIONS

     SEC. 101. DEDUCTION FOR QUALIFIED TUITION AND RELATED 
                   EXPENSES.

       (a) In General.--Section 222(e) is amended by striking 
     ``2005''and inserting ``2007''.
       (b) Conforming Amendments.--Section 222(b)(2)(B) is 
     amended--
       (1) by striking ``a taxable year beginning in 2004 or 
     2005'' and inserting ``any taxable year beginning after 
     2003'', and
       (2) by striking ``2004 and 2005'' in the heading and 
     inserting ``After 2003''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2005.

     SEC. 102. EXTENSION AND MODIFICATION OF NEW MARKETS TAX 
                   CREDIT.

       (a) Extension.--Section 45D(f)(1)(D) is amended by striking 
     ``and 2007'' and inserting ``, 2007, and 2008''.
       (b) Regulations Regarding Non-Metropolitan Counties.--
     Section 45D(i) is amended by striking ``and'' at the end of 
     paragraph (4), by striking the period at the end of paragraph 
     (5) and inserting ``, and'', and by adding at the end the 
     following new paragraph:
       ``(6) which ensure that non-metropolitan counties receive a 
     proportional allocation of qualified equity investments.''.
       (c) Effective Date.--The amendments made by this section 
     shall take effect on the date of the enactment of this Act.

     SEC. 103. ELECTION TO DEDUCT STATE AND LOCAL GENERAL SALES 
                   TAXES.

       (a) In General.--Section 164(b)(5)(I) is amended by 
     striking ``2006'' and inserting ``2008''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2005.

     SEC. 104. EXTENSION AND MODIFICATION OF RESEARCH CREDIT.

       (a) Extension.--
       (1) In general.--Section 41(h)(1)(B) is amended by striking 
     ``2005'' and inserting ``2007''.
       (2) Conforming amendment.--Section 45C(b)(1)(D) is amended 
     by striking ``2005'' and inserting ``2007''.
       (3) Effective date.--The amendments made by this subsection 
     shall apply to amounts paid or incurred after December 31, 
     2005.
       (b) Increase in Rates of Alternative Incremental Credit.--
       (1) In general.--Subparagraph (A) of section 41(c)(4) 
     (relating to election of alternative incremental credit) is 
     amended--
       (A) by striking ``2.65 percent'' and inserting ``3 
     percent'',
       (B) by striking ``3.2 percent'' and inserting ``4 
     percent'', and
       (C) by striking ``3.75 percent'' and inserting ``5 
     percent''.
       (2) Effective date.--The amendments made by this subsection 
     shall apply to amounts paid or incurred after December 31, 
     2006.
       (c) Alternative Simplified Credit for Qualified Research 
     Expenses.--
       (1) In general.--Subsection (c) of section 41 (relating to 
     base amount) is amended by redesignating paragraphs (5) and 
     (6) as paragraphs (6) and (7), respectively, and by inserting 
     after paragraph (4) the following new paragraph:

[[Page 16798]]

       ``(5) Election of alternative simplified credit.--
       ``(A) In general.--At the election of the taxpayer, the 
     credit determined under subsection (a)(1) shall be equal to 
     12 percent of so much of the qualified research expenses for 
     the taxable year as exceeds 50 percent of the average 
     qualified research expenses for the 3 taxable years preceding 
     the taxable year for which the credit is being determined.
       ``(B) Special rule in case of no qualified research 
     expenses in any of 3 preceding taxable years.--
       ``(i) Taxpayers to which subparagraph applies.--The credit 
     under this paragraph shall be determined under this 
     subparagraph if the taxpayer has no qualified research 
     expenses in any one of the 3 taxable years preceding the 
     taxable year for which the credit is being determined.
       ``(ii) Credit rate.--The credit determined under this 
     subparagraph shall be equal to 6 percent of the qualified 
     research expenses for the taxable year.
       ``(C) Election.--An election under this paragraph shall 
     apply to the taxable year for which made and all succeeding 
     taxable years unless revoked with the consent of the 
     Secretary. An election under this paragraph may not be made 
     for any taxable year to which an election under paragraph (4) 
     applies.''.
       (2) Coordination with election of alternative incremental 
     credit.--
       (A) In general.--Section 41(c)(4)(B) (relating to election) 
     is amended by adding at the end the following: ``An election 
     under this paragraph may not be made for any taxable year to 
     which an election under paragraph (5) applies.''.
       (B) Transition rule.--In the case of an election under 
     section 41(c)(4) of the Internal Revenue Code of 1986 which 
     applies to the taxable year which includes the date of the 
     enactment of this Act, such election shall be treated as 
     revoked with the consent of the Secretary of the Treasury if 
     the taxpayer makes an election under section 41(c)(5) of such 
     Code (as added by subsection (c)) for such year.
       (3) Effective date.--The amendments made by this subsection 
     shall apply to amounts paid or incurred after December 31, 
     2006.

     SEC. 105. WORK OPPORTUNITY TAX CREDIT AND WELFARE-TO-WORK 
                   CREDIT.

       (a) In General.--Sections 51(c)(4)(B) and 51A(f) are each 
     amended by striking ``2005'' and inserting ``2007''.
       (b) Eligibility of Ex-Felons Determined Without Regard to 
     Family Income.--Paragraph (4) of section 51(d) is amended by 
     adding ``and'' at the end of subparagraph (A), by striking 
     ``, and'' at the end of subparagraph (B) and inserting a 
     period, and by striking all that follows subparagraph (B).
       (c) Increase in Maximum Age for Eligibility of Food Stamp 
     Recipients.--Clause (i) of section 51(d)(8)(A) is amended by 
     striking ``25'' and inserting ``40''.
       (d) Extension of Paperwork Filing Deadline.--Section 
     51(d)(12)(A)(ii)(II) is amended by striking ``21st day'' and 
     inserting ``28th day''.
       (e) Consolidation of Work Opportunity Credit With Welfare-
     to-Work Credit.--
       (1) In general.--Paragraph (1) of section 51(d) is amended 
     by striking ``or'' at the end of subparagraph (G), by 
     striking the period at the end of subparagraph (H) and 
     inserting ``, or'', and by adding at the end the following 
     new subparagraph:
       ``(I) a long-term family assistance recipient.''.
       (2) Long-term family assistance recipient.--Subsection (d) 
     of section 51 is amended by redesignating paragraphs (10) 
     through (12) as paragraphs (11) through (13), respectively, 
     and by inserting after paragraph (9) the following new 
     paragraph:
       ``(10) Long-term family assistance recipient.--The term 
     `long-term family assistance recipient' means any individual 
     who is certified by the designated local agency--
       ``(A) as being a member of a family receiving assistance 
     under a IV-A program (as defined in paragraph (2)(B)) for at 
     least the 18-month period ending on the hiring date,
       ``(B)(i) as being a member of a family receiving such 
     assistance for 18 months beginning after August 5, 1997, and
       ``(ii) as having a hiring date which is not more than 2 
     years after the end of the earliest such 18-month period, or
       ``(C)(i) as being a member of a family which ceased to be 
     eligible for such assistance by reason of any limitation 
     imposed by Federal or State law on the maximum period such 
     assistance is payable to a family, and
       ``(ii) as having a hiring date which is not more than 2 
     years after the date of such cessation.''.
       (3) Increased credit for employment of long-term family 
     assistance recipients.--Section 51 is amended by inserting 
     after subsection (d) the following new subsection:
       ``(e) Credit for Second-Year Wages for Employment of Long-
     Term Family Assistance Recipients.--
       ``(1) In general.--With respect to the employment of a 
     long-term family assistance recipient--
       ``(A) the amount of the work opportunity credit determined 
     under this section for the taxable year shall include 50 
     percent of the qualified second-year wages for such year, and
       ``(B) in lieu of applying subsection (b)(3), the amount of 
     the qualified first-year wages, and the amount of qualified 
     second-year wages, which may be taken into account with 
     respect to such a recipient shall not exceed $10,000 per 
     year.
       ``(2) Qualified second-year wages.--For purposes of this 
     subsection, the term `qualified second-year wages' means 
     qualified wages--
       ``(A) which are paid to a long-term family assistance 
     recipient, and
       ``(B) which are attributable to service rendered during the 
     1-year period beginning on the day after the last day of the 
     1-year period with respect to such recipient determined under 
     subsection (b)(2).
       ``(3) Special rules for agricultural and railway labor.--If 
     such recipient is an employee to whom subparagraph (A) or (B) 
     of subsection (h)(1) applies, rules similar to the rules of 
     such subparagraphs shall apply except that--
       ``(A) such subparagraph (A) shall be applied by 
     substituting `$10,000' for `$6,000', and
       ``(B) such subparagraph (B) shall be applied by 
     substituting `$833.33' for `$500'.''.
       (4) Repeal of separate welfare-to-work credit.--
       (A) In general.--Section 51A is hereby repealed.
       (B) Clerical amendment.--The table of sections for subpart 
     F of part IV of subchapter A of chapter 1 is amended by 
     striking the item relating to section 51A.
       (f) Effective Dates.--
       (1) In general.--Except as provided in paragraph (2), the 
     amendments made by this section shall apply to individuals 
     who begin work for the employer after December 31, 2005.
       (2) Consolidation.--The amendments made by subsections (b), 
     (c), (d), and (e) shall apply to individuals who begin work 
     for the employer after December 31, 2006.

     SEC. 106. ELECTION TO INCLUDE COMBAT PAY AS EARNED INCOME FOR 
                   PURPOSES OF EARNED INCOME CREDIT.

       (a) In General.--Section 32(c)(2)(B)(vi)(II) is amended by 
     striking ``2007'' and inserting ``2008''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2006.

     SEC. 107. EXTENSION AND MODIFICATION OF QUALIFIED ZONE 
                   ACADEMY BONDS.

       (a) In General.--Paragraph (1) of section 1397E(e) is 
     amended by striking ``and 2005'' and inserting ``2005, 2006, 
     and 2007''.
       (b) Special Rules Relating to Expenditures, Arbitrage, and 
     Reporting.--
       (1) In general.--Section 1397E is amended--
       (A) in subsection (d)(1), by striking ``and'' at the end of 
     subparagraph (C)(iii), by striking the period at the end of 
     subparagraph (D) and inserting ``, and'', and by adding at 
     the end the following new subparagraph:
       ``(E) the issue meets the requirements of subsections (f), 
     (g), and (h).'', and
       (B) by redesignating subsections (f), (g), (h), and (i) as 
     subsection (i), (j), (k), and (l), respectively, and by 
     inserting after subsection (e) the following new subsections:
       ``(f) Special Rules Relating to Expenditures.--
       ``(1) In general.--An issue shall be treated as meeting the 
     requirements of this subsection if, as of the date of 
     issuance, the issuer reasonably expects--
       ``(A) at least 95 percent of the proceeds from the sale of 
     the issue are to be spent for 1 or more qualified purposes 
     with respect to qualified zone academies within the 5-year 
     period beginning on the date of issuance of the qualified 
     zone academy bond,
       ``(B) a binding commitment with a third party to spend at 
     least 10 percent of the proceeds from the sale of the issue 
     will be incurred within the 6-month period beginning on the 
     date of issuance of the qualified zone academy bond, and
       ``(C) such purposes will be completed with due diligence 
     and the proceeds from the sale of the issue will be spent 
     with due diligence.
       ``(2) Extension of period.--Upon submission of a request 
     prior to the expiration of the period described in paragraph 
     (1)(A), the Secretary may extend such period if the issuer 
     establishes that the failure to satisfy the 5-year 
     requirement is due to reasonable cause and the related 
     purposes will continue to proceed with due diligence.
       ``(3) Failure to spend required amount of bond proceeds 
     within 5 years.--To the extent that less than 95 percent of 
     the proceeds of such issue are expended by the close of the 
     5-year period beginning on the date of issuance (or if an 
     extension has been obtained under paragraph (2), by the close 
     of the extended period), the issuer shall redeem all of the 
     nonqualified bonds within 90 days after the end of such 
     period. For purposes of this paragraph, the amount of the 
     nonqualified bonds required to be redeemed shall be 
     determined in the same manner as under section 142.
       ``(g) Special Rules Relating to Arbitrage.--An issue shall 
     be treated as meeting the requirements of this subsection if 
     the issuer satisfies the arbitrage requirements of section 
     148 with respect to proceeds of the issue.
       ``(h) Reporting.--Issuers of qualified academy zone bonds 
     shall submit reports similar

[[Page 16799]]

     to the reports required under section 149(e).''.
       (2) Conforming amendments.--Sections 54(l)(3)(B) and 
     1400N(l)(7)(B)(ii) are each amended by striking ``section 
     1397E(i)'' and inserting ``section 1397E(l)''.
       (c) Effective Dates.--
       (1) Extension.--The amendment made by subsection (a) shall 
     apply to obligations issued after December 31, 2005.
       (2) Special rules.--The amendments made by subsection (b) 
     shall apply to obligations issued after the date of the 
     enactment of this Act pursuant to allocations of the national 
     zone academy bond limitation for calendar years after 2005.

     SEC. 108. ABOVE-THE-LINE DEDUCTION FOR CERTAIN EXPENSES OF 
                   ELEMENTARY AND SECONDARY SCHOOL TEACHERS.

       (a) In General.--Subparagraph (D) of section 62(a)(2) is 
     amended by striking ``or 2005'' and inserting ``2005, 2006, 
     or 2007''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2005.

     SEC. 109. EXTENSION AND EXPANSION OF EXPENSING OF BROWNFIELDS 
                   REMEDIATION COSTS.

       (a) Extension.--Subsection (h) of section 198 is amended by 
     striking ``2005'' and inserting ``2007''.
       (b) Expansion.--Section 198(d)(1) (defining hazardous 
     substance) is amended by striking ``and'' at the end of 
     subparagraph (A), by striking the period at the end of 
     subparagraph (B) and inserting ``, and'', and by adding at 
     the end the following new subparagraph:
       ``(C) any petroleum product (as defined in section 
     4612(a)(3)).''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to expenditures paid or incurred after December 
     31, 2005.

     SEC. 110. TAX INCENTIVES FOR INVESTMENT IN THE DISTRICT OF 
                   COLUMBIA.

       (a) Designation of Zone.--
       (1) In general.--Subsection (f) of section 1400 is amended 
     by striking ``2005'' both places it appears and inserting 
     ``2007''.
       (2) Effective date.--The amendments made by this subsection 
     shall apply to periods beginning after December 31, 2005.
       (b) Tax-Exempt Economic Development Bonds.--
       (1) In general.--Subsection (b) of section 1400A is amended 
     by striking ``2005'' and inserting ``2007''.
       (2) Effective date.--The amendment made by this subsection 
     shall apply to bonds issued after December 31, 2005.
       (c) Zero Percent Capital Gains Rate.--
       (1) In general.--Subsection (b) of section 1400B is amended 
     by striking ``2006'' each place it appears and inserting 
     ``2008''.
       (2) Conforming amendments.--
       (A) Section 1400B(e)(2) is amended--
       (i) by striking ``2010'' and inserting ``2012'', and
       (ii) by striking ``2010'' in the heading thereof and 
     inserting ``2012''.
       (B) Section 1400B(g)(2) is amended by striking ``2010'' and 
     inserting ``2012''.
       (C) Section 1400F(d) is amended by striking ``2010'' and 
     inserting ``2012''.
       (3) Effective dates.--
       (A) Extension.--The amendments made by paragraph (1) shall 
     apply to acquisitions after December 31, 2005.
       (B) Conforming amendments.--The amendments made by 
     paragraph (2) shall take effect on the date of the enactment 
     of this Act.
       (d) First-Time Homebuyer Credit.--
       (1) In general.--Subsection (i) of section 1400C is amended 
     by striking ``2006'' and inserting ``2008''.
       (2) Effective date.--The amendment made by this subsection 
     shall apply to property purchased after December 31, 2005.

     SEC. 111. INDIAN EMPLOYMENT TAX CREDIT.

       (a) In General.--Section 45A(f) is amended by striking 
     ``2005'' and inserting ``2007''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2005.

     SEC. 112. ACCELERATED DEPRECIATION FOR BUSINESS PROPERTY ON 
                   INDIAN RESERVATIONS.

       (a) In General.--Section 168(j)(8) is amended by striking 
     ``2005'' and inserting ``2007''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to property placed in service after December 31, 
     2005.

     SEC. 113. FIFTEEN-YEAR STRAIGHT-LINE COST RECOVERY FOR 
                   QUALIFIED LEASEHOLD IMPROVEMENTS AND QUALIFIED 
                   RESTAURANT PROPERTY.

       (a) In General.--Clauses (iv) and (v) of section 
     168(e)(3)(E) are each amended by striking ``2006'' and 
     inserting ``2008''.
       (b) Treatment of Restaurant Property to Include New 
     Construction.--Paragraph (7) of section 168(e) (relating to 
     classification of property) is amended to read as follows:
       ``(7) Qualified restaurant property.--The term `qualified 
     restaurant property' means any section 1250 property which is 
     a building or an improvement to a building if more than 50 
     percent of the building's square footage is devoted to 
     preparation of, and seating for on-premises consumption of, 
     prepared meals.''.
       (c) Effective Dates.--
       (1) Subsection (a).--The amendments made by subsection (a) 
     shall apply to property placed in service after December 31, 
     2005.
       (2) Subsection (b).--The amendment made by subxection (b) 
     shall apply to property placed in service after the date of 
     the enactment of this Act.

     SEC. 114. COVER OVER OF TAX ON DISTILLED SPIRITS.

       (a) In General.--Section 7652(f)(1) is amended by striking 
     ``2006'' and inserting ``2008''.
       (b) Effective Date.--The amendment made by subsection (a) 
     shall apply to articles brought into the United States after 
     December 31, 2005.

     SEC. 115. PARITY IN APPLICATION OF CERTAIN LIMITS TO MENTAL 
                   HEALTH BENEFITS.

       (a) Amendment to the Internal Revenue Code of 1986.--
     Section 9812(f)(3) is amended by striking ``2006'' and 
     inserting ``2007''.
       (b) Amendment to the Employee Retirement Income Security 
     Act of 1974.--Section 712(f) of the Employee Retirement 
     Income Security Act of 1974 (29 U.S.C. 1185a(f)) is amended 
     by striking ``2006'' and inserting ``2007''.
       (c) Amendment to the Public Health Service Act.--Section 
     2705(f) of the Public Health Service Act (42 U.S.C. 300gg-
     5(f)) is amended by striking ``2006''and inserting ``2007''.

     SEC. 116. CORPORATE DONATIONS OF SCIENTIFIC PROPERTY USED FOR 
                   RESEARCH AND OF COMPUTER TECHNOLOGY AND 
                   EQUIPMENT.

       (a) Extension of Computer Technology and Equipment 
     Donation.--
       (1) In general.--Section 170(e)(6)(G) is amended by 
     striking ``2005'' and inserting ``2007''.
       (2) Effective date.--The amendment made by paragraph (1) 
     shall apply to contributions made in taxable years beginning 
     after December 31, 2005.
       (b) Expansion of Charitable Contribution Allowed for 
     Scientific Property Used for Research and for Computer 
     Technology and Equipment Used for Educational Purposes.--
       (1) Scientific property used for research.--
       (A) In general.--Clause (ii) of section 170(e)(4)(B) 
     (defining qualified research contributions) is amended by 
     inserting ``or assembled'' after ``constructed''.
       (B) Conforming amendment.--Clause (iii) of section 
     170(e)(4)(B) is amended by inserting ``or assembly'' after 
     ``construction''.
       (2) Computer technology and equipment for educational 
     purposes.--
       (A) In general.--Clause (ii) of section 170(e)(6)(B) is 
     amended by inserting ``or assembled'' after ``constructed'' 
     and ``or assembling'' after ``construction''.
       (B) Conforming amendment.--Subparagraph (D) of section 
     170(e)(6) is amended by inserting ``or assembled'' after 
     ``constructed'' and ``or assembly'' after ``construction''.
       (3) Effective date.--The amendments made by this subsection 
     shall apply to taxable years beginning after December 31, 
     2005.

     SEC. 117. AVAILABILITY OF MEDICAL SAVINGS ACCOUNTS.

       (a) In General.--Paragraphs (2) and (3)(B) of section 
     220(i) are each amended by striking ``2005'' each place it 
     appears in the text and headings and inserting ``2007''.
       (b) Conforming Amendments.--
       (1) Paragraph (2) of section 220(j) is amended--
       (A) in the text by striking ``or 2004'' each place it 
     appears and inserting ``2004, 2005, or 2006'', and
       (B) in the heading by striking ``or 2004'' and inserting 
     ``2004, 2005, or 2006'' .
       (2) Subparagraph (A) of section 220(j)(4) is amended by 
     striking ``and 2004'' and inserting ``2004, 2005, and 2006''.
       (c) Time for Filing Reports, etc.--
       (1) The report required by section 220(j)(4) of the 
     Internal Revenue Code of 1986 to be made on August 1, 2005, 
     shall be treated as timely if made before the close of the 
     90-day period beginning on the date of the enactment of this 
     Act.
       (2) The determination and publication required by section 
     220(j)(5) of such Code with respect to calendar year 2005 
     shall be treated as timely if made before the close of the 
     120-day period beginning on the date of the enactment of this 
     Act. If the determination under the preceding sentence is 
     that 2005 is a cut-off year under section 220(i) of such 
     Code, the cut-off date under such section 220(i) shall be the 
     last day of such 120-day period.

     SEC. 118. TAXABLE INCOME LIMIT ON PERCENTAGE DEPLETION FOR 
                   OIL AND NATURAL GAS PRODUCED FROM MARGINAL 
                   PROPERTIES.

       (a) In General.--Section 613A(c)(6)(H) is amended by 
     striking ``2006'' and inserting ``2008''.
       (b) Effective Date.--The amendment made by subsection (a) 
     shall apply to taxable years beginning after December 31, 
     2005.

     SEC. 119. AMERICAN SAMOA ECONOMIC DEVELOPMENT CREDIT.

       (a) In General.--For purposes of section 30A of the 
     Internal Revenue Code of 1986, a domestic corporation shall 
     be treated as a qualified domestic corporation to which such 
     section applies if such corporation--
       (1) is an existing credit claimant with respect to American 
     Samoa, and
       (2) elected the application of section 936 of the Internal 
     Revenue Code of 1986 for its last

[[Page 16800]]

     taxable year beginning before January 1, 2006.
       (b) Special Rules for Application of Section.--The 
     following rules shall apply in applying section 30A of the 
     Internal Revenue Code of 1986 for purposes of this section:
       (1) Amount of credit.--Notwithstanding section 30A(a)(1) of 
     such Code, the amount of the credit determined under section 
     30A(a)(1) of such Code for any taxable year shall be the 
     amount determined under section 30A(d) of such Code, except 
     that section 30A(d) shall be applied without regard to 
     paragraph (3) thereof.
       (2) Separate application.--In applying section 30A(a)(3) of 
     such Code in the case of a corporation treated as a qualified 
     domestic corporation by reason of this section, section 30A 
     of such Code (and so much of section 936 of such Code as 
     relates to such section 30A) shall be applied separately with 
     respect to American Samoa.
       (3) Foreign tax credit allowed.--Notwithstanding section 
     30A(e) of such Code, the provisions of section 936(c) of such 
     Code shall not apply with respect to the credit allowed by 
     reason of this section.
       (c) Definitions.--For purposes of this section, any term 
     which is used in this section which is also used in section 
     30A or 936 of such Code shall have the same meaning given 
     such term by such section 30A or 936.
       (d) Application of Section.--Notwithstanding section 30A(h) 
     or section 936(j) of such Code, this section (and so much of 
     section 30A and section 936 of such Code as relates to this 
     section) shall apply to the first two taxable years of a 
     corporation to which subsection (a) applies which begin after 
     December 31, 2005, and before January 1, 2008.

     SEC. 120. RESTRUCTURING OF NEW YORK LIBERTY ZONE TAX CREDITS.

       (a) In General.--Part I of subchapter Y of chapter 1 is 
     amended by redesignating section 1400L as 1400K and by adding 
     at the end the following new section:

     ``SEC. 1400L. NEW YORK LIBERTY ZONE TAX CREDITS.

       ``(a) In General.--In the case of a New York Liberty Zone 
     governmental unit, there shall be allowed as a credit against 
     any taxes imposed for any payroll period by section 3402 for 
     which such governmental unit is liable under section 3403 an 
     amount equal to so much of the portion of the qualifying 
     project expenditure amount allocated under subsection (b)(3) 
     to such governmental unit for the calendar year as is 
     allocated by such governmental unit to such period under 
     subsection (b)(4).
       ``(b) Qualifying Project Expenditure Amount.--For purposes 
     of this section--
       ``(1) In general.--The term `qualifying project expenditure 
     amount' means, with respect to any calendar year, the sum 
     of--
       ``(A) the total expenditures paid or incurred during such 
     calendar year by all New York Liberty Zone governmental units 
     and the Port Authority of New York and New Jersey for any 
     portion of qualifying projects located wholly within the City 
     of New York, New York, and
       ``(B) any such expenditures--
       ``(i) paid or incurred in any preceding calendar year which 
     begins after the date of enactment of this section, and
       ``(ii) not previously allocated under paragraph (3).
       ``(2) Qualifying project.--The term `qualifying project' 
     means any transportation infrastructure project, including 
     highways, mass transit systems, railroads, airports, ports, 
     and waterways, in or connecting with the New York Liberty 
     Zone (as defined in section 1400K(h)), which is designated as 
     a qualifying project under this section jointly by the 
     Governor of the State of New York and the Mayor of the City 
     of New York, New York.
       ``(3) General allocation.--
       ``(A) In general.--The Governor of the State of New York 
     and the Mayor of the City of New York, New York, shall 
     jointly allocate to each New York Liberty Zone governmental 
     unit the portion of the qualifying project expenditure amount 
     which may be taken into account by such governmental unit 
     under subsection (a) for any calendar year in the credit 
     period.
       ``(B) Aggregate limit.--The aggregate amount which may be 
     allocated under subparagraph (A) for all calendar years in 
     the credit period shall not exceed $1,750,000,000.
       ``(C) Annual limit.--
       ``(i) In general.--The aggregate amount which may be 
     allocated under subparagraph (A) for any calendar year in the 
     credit period shall not exceed the sum of--

       ``(I) the applicable limit, plus
       ``(II) the aggregate amount authorized to be allocated 
     under this paragraph for all preceding calendar years in the 
     credit period which was not so allocated.

       ``(ii) Applicable limit.--For purposes of clause (i), the 
     applicable limit for any calendar year is--

       ``(I) in the case of calendar years 2007 through 2016, 
     $100,000,000,
       ``(II) in the case of calendar year 2017 or 2018, 
     $200,000,000,
       ``(III) in the case of calendar year 2019, $150,000,000,
       ``(IV) in the case of calendar year 2020 or 2021, 
     $100,000,000, and
       ``(V) in the case of any calendar year after 2021, zero.

       ``(D) Unallocated amounts at end of credit period.--If, as 
     of the close of the credit period, the amount under 
     subparagraph (B) exceeds the aggregate amount allocated under 
     subparagraph (A) for all calendar years in the credit period, 
     the Governor of the State of New York and the Mayor of the 
     City of New York, New York, may jointly allocate to New York 
     Liberty Zone governmental units for any calendar year in the 
     5-year period following the credit period an amount equal 
     to--
       ``(i) the lesser of--

       ``(I) such excess, or
       ``(II) the qualifying project expenditure amount for such 
     calendar year, reduced by

       ``(ii) the aggregate amount allocated under this 
     subparagraph for all preceding calendar years.
       ``(4) Allocation to payroll periods.--Each New York Liberty 
     Zone governmental unit which has been allocated a portion of 
     the qualifying project expenditure amount under paragraph (3) 
     for a calendar year may allocate such portion to payroll 
     periods beginning in such calendar year as such governmental 
     unit determines appropriate.
       ``(c) Carryover of Unused Allocations.--
       ``(1) In general.--Except as provided in paragraph (2), if 
     the amount allocated under subsection (b)(3) to a New York 
     Liberty Zone governmental unit for any calendar year exceeds 
     the aggregate taxes imposed by section 3402 for which such 
     governmental unit is liable under section 3403 for periods 
     beginning in such year, such excess shall be carried to the 
     succeeding calendar year and added to the allocation of such 
     governmental unit for such succeeding calendar year. No 
     amount may be carried under the preceding sentence to a 
     calendar year after 2026.
       ``(2) Reallocation.--If a New York Liberty Zone 
     governmental unit does not use an amount allocated to it 
     under subsection (b)(3) within the time prescribed by the 
     Governor of the State of New York and the Mayor of the City 
     of New York, New York, then such amount shall after such time 
     be treated for purposes of subsection (b)(3) in the same 
     manner as if it had never been allocated.
       ``(d) Definitions and Special Rules.--For purposes of this 
     section--
       ``(1) Credit period.--The term `credit period' means the 
     15-year period beginning on January 1, 2007.
       ``(2) New york liberty zone governmental unit.--The term 
     `New York Liberty Zone governmental unit' means--
       ``(A) the State of New York,
       ``(B) the City of New York, New York, and
       ``(C) any agency or instrumentality of such State or City.
       ``(3) Treatment of funds.--Any expenditure for a qualifying 
     project taken into account for purposes of the credit under 
     this section shall be considered State and local funds for 
     the purpose of any Federal program.
       ``(4) Treatment of credit amounts for purposes of 
     withholding taxes.--For purposes of this title, a New York 
     Liberty Zone governmental unit shall be treated as having 
     paid to the Secretary, on the day on which wages are paid to 
     employees, an amount equal to the amount of the credit 
     allowed to such entity under subsection (a) with respect to 
     such wages, but only if such governmental unit deducts and 
     withholds wages for such payroll period under section 3401 
     (relating to wage withholding).
       ``(e) Reporting.--The Governor of the State of New York and 
     the Mayor of the City of New York, New York, shall jointly 
     submit to the Secretary an annual report--
       ``(1) which certifies--
       ``(A) the qualifying project expenditure amount for the 
     calendar year, and
       ``(B) the amount allocated to each New York Liberty Zone 
     governmental unit under subsection (b)(3) for the calendar 
     year, and
       ``(2) includes such other information as the Secretary may 
     require to carry out this section.
       ``(f) Guidance.--The Secretary may prescribe such guidance 
     as may be necessary or appropriate to ensure compliance with 
     the purposes of this section.
       ``(g) Termination.--No credit shall be allowed under 
     subsection (a) for any calender year after 2026.''.
       (b) Termination of Certain New York Liberty Zone 
     Benefits.--
       (1) Special allowance and expensing.--Section 
     1400K(b)(2)(A)(v), as redesignated by subsection (a), is 
     amended by striking ``the termination date'' and inserting 
     ``the date of the enactment of the Tax Extension Relief Act 
     of 2006 or the termination date if pursuant to a binding 
     contract in effect on such enactment date''.
       (2) Leasehold.--Section 1400K(c)(2)(B), as so redesignated, 
     is amended by striking ``before January 1, 2007'' and 
     inserting ``on or before the date of the enactment of the Tax 
     Extension Relief Act of 2006 or before January 1, 2007, if 
     pursuant to a binding contract in effect on such enactment 
     date''.
       (c) Conforming Amendments.--
       (1) Section 38(c)(3)(B) is amended by striking ``section 
     1400L(a)'' and inserting ``section 1400K(a)''.
       (2) Section 168(k)(2)(D)(ii) is amended by striking 
     ``section 1400L(c)(2)'' and inserting ``1400K(c)(2)''.
       (3) The table of sections for part I of subchapter Y of 
     chapter 1 is amended by striking ``1400L'' and inserting 
     ``1400K''.

[[Page 16801]]

       (d) Effective Date.--
       (1) In general.--Except as provided in paragraph (2), the 
     amendments made by this section shall apply to periods 
     beginning after December 31, 2006.
       (2) Subsection (b).--The amendments made by subsection (b) 
     shall take effect as if included in section 301 of the Job 
     Creation and Worker Assistance Act of 2002.

     SEC. 121. EXTENSION OF BONUS DEPRECIATION FOR CERTAIN 
                   QUALIFIED GULF OPPORTUNITY ZONE PROPERTY.

       (a) In General.--Subsection (d) of section 1400N is amended 
     by adding at the end the following new paragraph:
       ``(6) Extension for certain property.--
       ``(A) In general.--In the case of any specified Gulf 
     Opportunity Zone extension property, paragraph (2)(A) shall 
     be applied without regard to clause (v) thereof.
       ``(B) Specified gulf opportunity zone extension property.--
     For purposes of this paragraph, the term `specified Gulf 
     Opportunity Zone extension property' means property--
       ``(i) substantially all of the use of which is in one or 
     more specified portions of the GO Zone, and
       ``(ii) which is--

       ``(I) nonresidential real property or residential rental 
     property which is placed in service by the taxpayer on or 
     before December 31, 2009, or
       ``(II) in the case of a taxpayer who places a building 
     described in subclause (I) in service on or before December 
     31, 2009, property described in section 168(k)(2)(A)(i) if 
     substantially all of the use of such property is in such 
     building and such property is placed in service by the 
     taxpayer not later than 90 days after such building is placed 
     in service.

       ``(C) Specified portions of the go zone.--For purposes of 
     this paragraph, the term `specified portions of the GO Zone' 
     means those portions of the GO Zone which are in any county 
     or parish which is identified by the Secretary as being a 
     county or parish in which hurricanes occurring during 2005 
     damaged (in the aggregate) more than 40 percent of the 
     housing units in such county or parish which were occupied 
     (determined according to the 2000 Census).''.
       (b) Extension Not Applicable to Increased Section 179 
     Expensing.--Paragraph (2) of section 1400N(e) is amended by 
     inserting ``without regard to subsection (d)(6)'' after 
     ``subsection (d)(2)''.
       (c) Effective Date.--The amendments made by this section 
     shall take effect as if included in section 101 of the Gulf 
     Opportunity Zone Act of 2005.

     SEC. 122. AUTHORITY FOR UNDERCOVER OPERATIONS.

       Paragraph (6) of section 7608(c) (relating to application 
     of section) is amended by striking ``2007'' both places it 
     appears and inserting ``2008''.

     SEC. 123. DISCLOSURES OF CERTAIN TAX RETURN INFORMATION.

       (a) Disclosures To Facilitate Combined Employment Tax 
     Reporting.--
       (1) In general.--Subparagraph (B) of section 6103(d)(5) 
     (relating to termination) is amended by striking ``2006'' and 
     inserting ``2007''.
       (2) Effective date.--The amendment made by paragraph (1) 
     shall apply to disclosures after December 31, 2006.
       (b) Disclosures Relating to Terrorist Activities.--
       (1) In general.--Clause (iv) of section 6103(i)(3)(C) and 
     subparagraph (E) of section 6103(i)(7) are each amended by 
     striking ``2006'' and inserting ``2007''.
       (2) Effective date.--The amendments made by paragraph (1) 
     shall apply to disclosures after December 31, 2006.
       (c) Disclosures Relating to Student Loans.--
       (1) In general.--Subparagraph (D) of section 6103(l)(13) 
     (relating to termination) is amended by striking ``2006'' and 
     inserting ``2007''.
       (2) Effective date.--The amendment made by paragraph (1) 
     shall apply to requests made after December 31, 2006.

                     TITLE II--OTHER TAX PROVISIONS

     SEC. 201. DEDUCTION ALLOWABLE WITH RESPECT TO INCOME 
                   ATTRIBUTABLE TO DOMESTIC PRODUCTION ACTIVITIES 
                   IN PUERTO RICO.

       (a) In General.--Subsection (d) of section 199 (relating to 
     definitions and special rules) is amended by redesignating 
     paragraph (8) as paragraph (9) and by inserting after 
     paragraph (7) the following new paragraph:
       ``(8) Treatment of activities in puerto rico.--
       ``(A) In general.--In the case of any taxpayer with gross 
     receipts for any taxable year from sources within the 
     Commonwealth of Puerto Rico, if all of such receipts are 
     taxable under section 1 or 11 for such taxable year, then for 
     purposes of determining the domestic production gross 
     receipts of such taxpayer for such taxable year under 
     subsection (c)(4), the term `United States' shall include the 
     Commonwealth of Puerto Rico.
       ``(B) Special rule for applying wage limitation.--In the 
     case of any taxpayer described in subparagraph (A), for 
     purposes of applying the limitation under subsection (b) for 
     any taxable year, the determination of W-2 wages of such 
     taxpayer shall be made without regard to any exclusion under 
     section 3401(a)(8) for remuneration paid for services 
     performed in Puerto Rico.
       ``(C) Termination.--This paragraph shall apply only with 
     respect to the first 2 taxable years of the taxpayer 
     beginning after December 31, 2005, and before January 1, 
     2008.''.
       (b) Effective Date.--The amendments made by subsection (a) 
     shall apply to taxable years beginning after December 31, 
     2005.

     SEC. 202. CREDIT FOR PRIOR YEAR MINIMUM TAX LIABILITY MADE 
                   REFUNDABLE AFTER PERIOD OF YEARS.

       (a) In General.--Section 53 (relating to credit for prior 
     year minimum tax liability) is amended by adding at the end 
     the following new subsection:
       ``(e) Special Rule for Individuals With Long-Term Unused 
     Credits.--
       ``(1) In general.--If an individual has a long-term unused 
     minimum tax credit for any taxable year beginning before 
     January 1, 2013, the amount determined under subsection (c) 
     for such taxable year shall not be less than the AMT 
     refundable credit amount for such taxable year.
       ``(2) Amt refundable credit amount.--For purposes of 
     paragraph (1)--
       ``(A) In general.--The term `AMT refundable credit amount' 
     means, with respect to any taxable year, the amount equal to 
     the greater of--
       ``(i) the lesser of--

       ``(I) $5,000, or
       ``(II) the amount of long-term unused minimum tax credit 
     for such taxable year, or

       ``(ii) 20 percent of the amount of such credit.
       ``(B) Phaseout of amt refundable credit amount.--
       ``(i) In general.--In the case of an individual whose 
     adjusted gross income for any taxable year exceeds the 
     threshold amount (within the meaning of section 
     151(d)(3)(C)), the AMT refundable credit amount determined 
     under subparagraph (A) for such taxable year shall be reduced 
     by the applicable percentage (within the meaning of section 
     151(d)(3)(B)).
       ``(ii) Adjusted gross income.--For purposes of clause (i), 
     adjusted gross income shall be determined without regard to 
     sections 911, 931, and 933.
       ``(3) Long-term unused minimum tax credit.--
       ``(A) In general.--For purposes of this subsection, the 
     term `long-term unused minimum tax credit' means, with 
     respect to any taxable year, the portion of the minimum tax 
     credit determined under subsection (b) attributable to the 
     adjusted net minimum tax for taxable years before the 3rd 
     taxable year immediately preceding such taxable year.
       ``(B) First-in, first-out ordering rule.--For purposes of 
     subparagraph (A), credits shall be treated as allowed under 
     subsection (a) on a first-in, first-out basis.
       ``(4) Credit refundable.--For purposes of this title (other 
     than this section), the credit allowed by reason of this 
     subsection shall be treated as if it were allowed under 
     subpart C.''.
       (b) Conforming Amendments.--
       (1) Section 6211(b)(4)(A) is amended by striking ``and 34'' 
     and inserting ``34, and 53(e)''.
       (2) Paragraph (2) of section 1324(b) of title 31, United 
     States Code, is amended by inserting ``or 53(e)'' after 
     ``section 35''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after the date of the 
     enactment of this Act.

     SEC. 203. RETURNS REQUIRED IN CONNECTION WITH CERTAIN 
                   OPTIONS.

       (a) In General.--So much of section 6039(a) as follows 
     paragraph (2) is amended to read as follows:
     ``shall, for such calendar year, make a return at such time 
     and in such manner, and setting forth such information, as 
     the Secretary may by regulations prescribe.''.
       (b) Statements to Persons With Respect to Whom Information 
     Is Furnished.--Section 6039 is amended by redesignating 
     subsections (b) and (c) as subsection (c) and (d), 
     respectively, and by inserting after subsection (a) the 
     following new subsection:
       ``(b) Statements to Be Furnished to Persons With Respect to 
     Whom Information Is Reported.--Every corporation making a 
     return under subsection (a) shall furnish to each person 
     whose name is set forth in such return a written statement 
     setting forth such information as the Secretary may by 
     regulations prescribe. The written statement required under 
     the preceding sentence shall be furnished to such person on 
     or before January 31 of the year following the calendar year 
     for which the return under subsection (a) was made.''.
       (c) Conforming Amendments.--
       (1) Section 6724(d)(1)(B) is amended by striking ``or'' at 
     the end of clause (xvii), by striking ``and'' at the end of 
     clause (xviii) and inserting ``or'', and by adding at the end 
     the following new clause:
       ``(xix) section 6039(a) (relating to returns required with 
     respect to certain options), and''.
       (2) Section 6724(d)(2)(B) is amended by striking ``section 
     6039(a)'' and inserting ``section 6039(b)''.
       (3) The heading of section 6039 and the item relating to 
     such section in the table of sections of subpart A of part 
     III of subchapter A of chapter 61 of such Code are each 
     amended

[[Page 16802]]

     by striking ``Information'' and inserting ``Returns''.
       (4) The heading of subsection (a) of section 6039 is 
     amended by striking ``Furnishing of Information'' and 
     inserting ``Requirement of Reporting''.
       (d) Effective Date.--The amendments made by this section 
     shall apply to calendar years beginning after the date of the 
     enactment of this Act.

     SEC. 204. PARTIAL EXPENSING FOR ADVANCED MINE SAFETY 
                   EQUIPMENT.

       (a) In General.--Part VI of subchapter B of chapter 1 is 
     amended by inserting after section 179D the following new 
     section:

     ``SEC. 179E. ELECTION TO EXPENSE ADVANCED MINE SAFETY 
                   EQUIPMENT.

       ``(a) Treatment as Expenses.--A taxpayer may elect to treat 
     50 percent of the cost of any qualified advanced mine safety 
     equipment property as an expense which is not chargeable to 
     capital account. Any cost so treated shall be allowed as a 
     deduction for the taxable year in which the qualified 
     advanced mine safety equipment property is placed in service.
       ``(b) Election.--
       ``(1) In general.--An election under this section for any 
     taxable year shall be made on the taxpayer's return of the 
     tax imposed by this chapter for the taxable year. Such 
     election shall specify the advanced mine safety equipment 
     property to which the election applies and shall be made in 
     such manner as the Secretary may by regulations prescribe.
       ``(2) Election irrevocable.--Any election made under this 
     section may not be revoked except with the consent of the 
     Secretary.
       ``(c) Qualified Advanced Mine Safety Equipment Property.--
     For purposes of this section, the term `qualified advanced 
     mine safety equipment property' means any advanced mine 
     safety equipment property for use in any underground mine 
     located in the United States--
       ``(1) the original use of which commences with the 
     taxpayer, and
       ``(2) which is placed in service by the taxpayer after the 
     date of the enactment of this section.
       ``(d) Advanced Mine Safety Equipment Property.--For 
     purposes of this section, the term `advanced mine safety 
     equipment property' means any of the following:
       ``(1) Emergency communication technology or device which is 
     used to allow a miner to maintain constant communication with 
     an individual who is not in the mine.
       ``(2) Electronic identification and location device which 
     allows an individual who is not in the mine to track at all 
     times the movements and location of miners working in or at 
     the mine.
       ``(3) Emergency oxygen-generating, self-rescue device which 
     provides oxygen for at least 90 minutes.
       ``(4) Pre-positioned supplies of oxygen which (in 
     combination with self-rescue devices) can be used to provide 
     each miner on a shift, in the event of an accident or other 
     event which traps the miner in the mine or otherwise 
     necessitates the use of such a self-rescue device, the 
     ability to survive for at least 48 hours.
       ``(5) Comprehensive atmospheric monitoring system which 
     monitors the levels of carbon monoxide, methane, and oxygen 
     that are present in all areas of the mine and which can 
     detect smoke in the case of a fire in a mine.
       ``(e) Coordination With Section 179.--No expenditures shall 
     be taken into account under subsection (a) with respect to 
     the portion of the cost of any property specified in an 
     election under section 179.
       ``(f) Reporting.--No deduction shall be allowed under 
     subsection (a) to any taxpayer for any taxable year unless 
     such taxpayer files with the Secretary a report containing 
     such information with respect to the operation of the mines 
     of the taxpayer as the Secretary shall require.
       ``(g) Termination.--This section shall not apply to 
     property placed in service after December 31, 2008.''.
       (b) Conforming Amendments.--
       (1) Section 263(a)(1) is amended by striking ``or'' at the 
     end of subparagraph (J), by striking the period at the end of 
     subparagraph (K) and inserting ``, or'', and by inserting 
     after subparagraph (K) the following new subparagraph:
       ``(L) expenditures for which a deduction is allowed under 
     section 179E.''.
       (2) Section 312(k)(3)(B) is amended by striking ``or 179D'' 
     each place it appears in the heading and text thereof and 
     inserting ``179D, or 179E''.
       (3) Paragraphs (2)(C) and (3)(C) of section 1245(a) are 
     each amended by inserting ``179E,'' after ``179D,''.
       (4) The table of sections for part VI of subchapter B of 
     chapter 1 is amended by inserting after the item relating to 
     section 179D the following new item:

``Sec. 179E. Election to expense advanced mine safety equipment.''.

       (c) Effective Date.--The amendments made by this section 
     shall apply to costs paid or incurred after the date of the 
     enactment of this Act.

     SEC. 205. MINE RESCUE TEAM TRAINING TAX CREDIT.

       (a) In General.--Subpart D of part IV of subchapter A of 
     chapter 1 (relating to business related credits) is amended 
     by adding at the end the following new section:

     ``SEC. 45N. MINE RESCUE TEAM TRAINING CREDIT.

       ``(a) Amount of Credit.--For purposes of section 38, the 
     mine rescue team training credit determined under this 
     section with respect to each qualified mine rescue team 
     employee of an eligible employer for any taxable year is an 
     amount equal to the lesser of--
       ``(1) 20 percent of the amount paid or incurred by the 
     taxpayer during the taxable year with respect to the training 
     program costs of such qualified mine rescue team employee 
     (including wages of such employee while attending such 
     program), or
       ``(2) $10,000.
       ``(b) Qualified Mine Rescue Team Employee.--For purposes of 
     this section, the term `qualified mine rescue team employee' 
     means with respect to any taxable year any full-time employee 
     of the taxpayer who is--
       ``(1) a miner eligible for more than 6 months of such 
     taxable year to serve as a mine rescue team member as a 
     result of completing, at a minimum, an initial 20-hour course 
     of instruction as prescribed by the Mine Safety and Health 
     Administration's Office of Educational Policy and 
     Development, or
       ``(2) a miner eligible for more than 6 months of such 
     taxable year to serve as a mine rescue team member by virtue 
     of receiving at least 40 hours of refresher training in such 
     instruction.
       ``(c) Eligible Employer.--For purposes of this section, the 
     term `eligible employer' means any taxpayer which employs 
     individuals as miners in underground mines in the United 
     States.
       ``(d) Wages.--For purposes of this section, the term 
     `wages' has the meaning given to such term by subsection (b) 
     of section 3306 (determined without regard to any dollar 
     limitation contained in such section).
       ``(e) Termination.--This section shall not apply to taxable 
     years beginning after December 31, 2008.''.
       (b) Credit Made Part of General Business Credit.--Section 
     38(b) is amended by striking ``and'' at the end of paragraph 
     (29), by striking the period at the end of paragraph (30) and 
     inserting ``, plus'', and by adding at the end the following 
     new paragraph:
       ``(31) the mine rescue team training credit determined 
     under section 45N(a).''.
       (c) No Double Benefit.--Section 280C is amended by adding 
     at the end the following new subsection:
       ``(e) Mine Rescue Team Training Credit.--No deduction shall 
     be allowed for that portion of the expenses otherwise 
     allowable as a deduction for the taxable year which is equal 
     to the amount of the credit determined for the taxable year 
     under section 45N(a).''.
       (d) Clerical Amendment.--The table of sections for subpart 
     D of part IV of subchapter A of chapter 1 is amended by 
     adding at the end the following new item:

``Sec. 45N. Mine rescue team training credit.''.

       (e) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2005.

     SEC. 206. WHISTLEBLOWER REFORMS.

       (a) Awards to Whistleblowers.--
       (1) In general.--Section 7623 (relating to expenses of 
     detection of underpayments and fraud, etc.) is amended--
       (A) by striking ``The Secretary'' and inserting ``(a) In 
     General.--The Secretary'',
       (B) by striking ``and'' at the end of paragraph (1) and 
     inserting ``or'',
       (C) by striking ``(other than interest)'', and
       (D) by adding at the end the following new subsection:
       ``(b) Awards to Whistleblowers.--
       ``(1) In general.--If the Secretary proceeds with any 
     administrative or judicial action described in subsection (a) 
     based on information brought to the Secretary's attention by 
     an individual, such individual shall, subject to paragraph 
     (2), receive as an award at least 15 percent but not more 
     than 30 percent of the collected proceeds (including 
     penalties, interest, additions to tax, and additional 
     amounts) resulting from the action (including any related 
     actions) or from any settlement in response to such action. 
     The determination of the amount of such award by the 
     Whistleblower Office shall depend upon the extent to which 
     the individual substantially contributed to such action.
       ``(2) Award in case of less substantial contribution.--
       ``(A) In general.--In the event the action described in 
     paragraph (1) is one which the Whistleblower Office 
     determines to be based principally on disclosures of specific 
     allegations (other than information provided by the 
     individual described in paragraph (1)) resulting from a 
     judicial or administrative hearing, from a governmental 
     report, hearing, audit, or investigation, or from the news 
     media, the Whistleblower Office may award such sums as it 
     considers appropriate, but in no case more than 10 percent of 
     the collected proceeds (including penalties, interest, 
     additions to tax, and additional amounts) resulting from the 
     action (including any related actions) or from any settlement 
     in response to such action, taking into account the 
     significance of the individual's information and the role of 
     such individual and any legal representative of such 
     individual in contributing to such action.

[[Page 16803]]

       ``(B) Nonapplication of paragraph where individual is 
     original source of information.--Subparagraph (A) shall not 
     apply if the information resulting in the initiation of the 
     action described in paragraph (1) was originally provided by 
     the individual described in paragraph (1).
       ``(3) Reduction in or denial of award.--If the 
     Whistleblower Office determines that the claim for an award 
     under paragraph (1) or (2) is brought by an individual who 
     planned and initiated the actions that led to the 
     underpayment of tax or actions described in subsection 
     (a)(2), then the Whistleblower Office may appropriately 
     reduce such award. If such individual is convicted of 
     criminal conduct arising from the role described in the 
     preceding sentence, the Whistleblower Office shall deny any 
     award.
       ``(4) Appeal of award determination.--Any determination 
     regarding an award under paragraph (1), (2), or (3) may, 
     within 30 days of such determination, be appealed to the Tax 
     Court (and the Tax Court shall have jurisdiction with respect 
     to such matter).
       ``(5) Application of this subsection.--This subsection 
     shall apply with respect to any action--
       ``(A) against any taxpayer, but in the case of any 
     individual, only if such individual's gross income exceeds 
     $200,000 for any taxable year subject to such action, and
       ``(B) if the tax, penalties, interest, additions to tax, 
     and additional amounts in dispute exceed $2,000,000.
       ``(6) Additional rules.--
       ``(A) No contract necessary.--No contract with the Internal 
     Revenue Service is necessary for any individual to receive an 
     award under this subsection.
       ``(B) Representation.--Any individual described in 
     paragraph (1) or (2) may be represented by counsel.
       ``(C) Submission of information.--No award may be made 
     under this subsection based on information submitted to the 
     Secretary unless such information is submitted under penalty 
     of perjury.''.
       (2) Assignment to special trial judges.--
       (A) In general.--Section 7443A(b) (relating to proceedings 
     which may be assigned to special trial judges) is amended by 
     striking ``and'' at the end of paragraph (4), by 
     redesignating paragraph (5) as paragraph (6), and by 
     inserting after paragraph (4) the following new paragraph:
       ``(5) any proceeding under section 7623(b)(4), and''.
       (B) Conforming amendment.--Section 7443A(c) is amended by 
     striking ``or (4)'' and inserting ``(4), or (5)''.
       (3) Deduction allowed whether or not taxpayer itemizes.--
     Subsection (a) of section 62 (relating to general rule 
     defining adjusted gross income) is amended by inserting after 
     paragraph (20) the following new paragraph:
       ``(21) Attorneys fees relating to awards to 
     whistleblowers.--Any deduction allowable under this chapter 
     for attorney fees and court costs paid by, or on behalf of, 
     the taxpayer in connection with any award under section 
     7623(b) (relating to awards to whistleblowers). The preceding 
     sentence shall not apply to any deduction in excess of the 
     amount includible in the taxpayer's gross income for the 
     taxable year on account of such award.''.
       (b) Whistleblower Office.--
       (1) In general.--Not later than the date which is 12 months 
     after the date of the enactment of this Act, the Secretary of 
     the Treasury shall issue guidance for the operation of a 
     whistleblower program to be administered in the Internal 
     Revenue Service by an office to be known as the 
     ``Whistleblower Office'' which--
       (A) shall at all times operate at the direction of the 
     Commissioner of Internal Revenue and coordinate and consult 
     with other divisions in the Internal Revenue Service as 
     directed by the Commissioner of Internal Revenue,
       (B) shall analyze information received from any individual 
     described in section 7623(b) of the Internal Revenue Code of 
     1986 and either investigate the matter itself or assign it to 
     the appropriate Internal Revenue Service office, and
       (C) in its sole discretion, may ask for additional 
     assistance from such individual or any legal representative 
     of such individual.
       (2) Request for assistance.--The guidance issued under 
     paragraph (1) shall specify that any assistance requested 
     under paragraph (1)(C) shall be under the direction and 
     control of the Whistleblower Office or the office assigned to 
     investigate the matter under paragraph (1)(A). No individual 
     or legal representative whose assistance is so requested may 
     by reason of such request represent himself or herself as an 
     employee of the Federal Government.
       (c) Report by Secretary.--The Secretary of the Treasury 
     shall each year conduct a study and report to Congress on the 
     use of section 7623 of the Internal Revenue Code of 1986, 
     including--
       (1) an analysis of the use of such section during the 
     preceding year and the results of such use, and
       (2) any legislative or administrative recommendations 
     regarding the provisions of such section and its application.
       (d) Effective Date.--The amendments made by subsection (a) 
     shall apply to information provided on or after the date of 
     the enactment of this Act.

     SEC. 207. FRIVOLOUS TAX SUBMISSIONS.

       (a) Civil Penalties.--Section 6702 is amended to read as 
     follows:

     ``SEC. 6702. FRIVOLOUS TAX SUBMISSIONS.

       ``(a) Civil Penalty for Frivolous Tax Returns.--A person 
     shall pay a penalty of $5,000 if--
       ``(1) such person files what purports to be a return of a 
     tax imposed by this title but which--
       ``(A) does not contain information on which the substantial 
     correctness of the self-assessment may be judged, or
       ``(B) contains information that on its face indicates that 
     the self-assessment is substantially incorrect, and
       ``(2) the conduct referred to in paragraph (1)--
       ``(A) is based on a position which the Secretary has 
     identified as frivolous under subsection (c), or
       ``(B) reflects a desire to delay or impede the 
     administration of Federal tax laws.
       ``(b) Civil Penalty for Specified Frivolous Submissions.--
       ``(1) Imposition of penalty.--Except as provided in 
     paragraph (3), any person who submits a specified frivolous 
     submission shall pay a penalty of $5,000.
       ``(2) Specified frivolous submission.--For purposes of this 
     section--
       ``(A) Specified frivolous submission.--The term `specified 
     frivolous submission' means a specified submission if any 
     portion of such submission--
       ``(i) is based on a position which the Secretary has 
     identified as frivolous under subsection (c), or
       ``(ii) reflects a desire to delay or impede the 
     administration of Federal tax laws.
       ``(B) Specified submission.--The term `specified 
     submission' means--
       ``(i) a request for a hearing under--

       ``(I) section 6320 (relating to notice and opportunity for 
     hearing upon filing of notice of lien), or
       ``(II) section 6330 (relating to notice and opportunity for 
     hearing before levy), and

       ``(ii) an application under--

       ``(I) section 6159 (relating to agreements for payment of 
     tax liability in installments),
       ``(II) section 7122 (relating to compromises), or
       ``(III) section 7811 (relating to taxpayer assistance 
     orders).

       ``(3) Opportunity to withdraw submission.--If the Secretary 
     provides a person with notice that a submission is a 
     specified frivolous submission and such person withdraws such 
     submission within 30 days after such notice, the penalty 
     imposed under paragraph (1) shall not apply with respect to 
     such submission.
       ``(c) Listing of Frivolous Positions.--The Secretary shall 
     prescribe (and periodically revise) a list of positions which 
     the Secretary has identified as being frivolous for purposes 
     of this subsection. The Secretary shall not include in such 
     list any position that the Secretary determines meets the 
     requirement of section 6662(d)(2)(B)(ii)(II).
       ``(d) Reduction of Penalty.--The Secretary may reduce the 
     amount of any penalty imposed under this section if the 
     Secretary determines that such reduction would promote 
     compliance with and administration of the Federal tax laws.
       ``(e) Penalties in Addition to Other Penalties.--The 
     penalties imposed by this section shall be in addition to any 
     other penalty provided by law.''.
       (b) Treatment of Frivolous Requests for Hearings Before 
     Levy.--
       (1) Frivolous requests disregarded.--Section 6330 (relating 
     to notice and opportunity for hearing before levy) is amended 
     by adding at the end the following new subsection:
       ``(g) Frivolous Requests for Hearing, Etc.--Notwithstanding 
     any other provision of this section, if the Secretary 
     determines that any portion of a request for a hearing under 
     this section or section 6320 meets the requirement of clause 
     (i) or (ii) of section 6702(b)(2)(A), then the Secretary may 
     treat such portion as if it were never submitted and such 
     portion shall not be subject to any further administrative or 
     judicial review.''.
       (2) Preclusion from raising frivolous issues at hearing.--
     Section 6330(c)(4) is amended--
       (A) by striking ``(A)'' and inserting ``(A)(i)'';
       (B) by striking ``(B)'' and inserting ``(ii)'';
       (C) by striking the period at the end of the first sentence 
     and inserting ``; or''; and
       (D) by inserting after subparagraph (A)(ii) (as so 
     redesignated) the following:
       ``(B) the issue meets the requirement of clause (i) or (ii) 
     of section 6702(b)(2)(A).''.
       (3) Statement of grounds.--Section 6330(b)(1) is amended by 
     striking ``under subsection (a)(3)(B)'' and inserting ``in 
     writing under subsection (a)(3)(B) and states the grounds for 
     the requested hearing''.
       (c) Treatment of Frivolous Requests for Hearings Upon 
     Filing of Notice of Lien.--Section 6320 is amended--
       (1) in subsection (b)(1), by striking ``under subsection 
     (a)(3)(B)'' and inserting ``in writing under subsection 
     (a)(3)(B) and states the grounds for the requested hearing'', 
     and
       (2) in subsection (c), by striking ``and (e)'' and 
     inserting ``(e), and (g)''.

[[Page 16804]]

       (d) Treatment of Frivolous Applications for Offers-in-
     Compromise and Installment Agreements.--Section 7122 is 
     amended by adding at the end the following new subsection:
       ``(f) Frivolous Submissions, Etc.--Notwithstanding any 
     other provision of this section, if the Secretary determines 
     that any portion of an application for an offer-in-compromise 
     or installment agreement submitted under this section or 
     section 6159 meets the requirement of clause (i) or (ii) of 
     section 6702(b)(2)(A), then the Secretary may treat such 
     portion as if it were never submitted and such portion shall 
     not be subject to any further administrative or judicial 
     review.''.
       (e) Clerical Amendment.--The table of sections for part I 
     of subchapter B of chapter 68 is amended by striking the item 
     relating to section 6702 and inserting the following new 
     item:

``Sec. 6702. Frivolous tax submissions.''.

       (f) Effective Date.--The amendments made by this section 
     shall apply to submissions made and issues raised after the 
     date on which the Secretary first prescribes a list under 
     section 6702(c) of the Internal Revenue Code of 1986, as 
     amended by subsection (a).

     SEC. 208. ADDITION OF MENINGOCOCCAL AND HUMAN PAPILLOMAVIRUS 
                   VACCINES TO LIST OF TAXABLE VACCINES.

       (a) Meningococcal Vaccine.--Section 4132(a)(1) (defining 
     taxable vaccine) is amended by adding at the end the 
     following new subparagraph:
       ``(O) Any meningococcal vaccine.''.
       (b) Human Papillomavirus Vaccine.--Section 4132(a)(1), as 
     amended by subsection (a), is amended by adding at the end 
     the following new subparagraph:
       ``(P) Any vaccine against the human papillomavirus.''.
       (c) Effective Date.--
       (1) Sales, etc.--The amendments made by this section shall 
     apply to sales and uses on or after the first day of the 
     first month which begins more than 4 weeks after the date of 
     the enactment of this Act.
       (2) Deliveries.--For purposes of paragraph (1) and section 
     4131 of the Internal Revenue Code of 1986, in the case of 
     sales on or before the effective date described in such 
     paragraph for which delivery is made after such date, the 
     delivery date shall be considered the sale date.

     SEC. 209. CLARIFICATION OF TAXATION OF CERTAIN SETTLEMENT 
                   FUNDS MADE PERMANENT.

       (a) In General.--Subsection (g) of section 468B, as amended 
     by section 201 of the Tax Increase Prevention and 
     Reconciliation Act of 2005, is amended by striking paragraph 
     (3).
       (b) Effective Date.--The amendment made by this section 
     shall take effect as if included in section 201 of the Tax 
     Increase Prevention and Reconciliation Act of 2005.

     SEC. 210. MODIFICATION OF ACTIVE BUSINESS DEFINITION UNDER 
                   SECTION 355 MADE PERMANENT.

       (a) In General.--Subparagraphs (A) and (D) of section 
     355(b)(3), as amended by section 202 of the Tax Increase 
     Prevention and Reconciliation Act of 2005, are each amended 
     by striking ``and on or before December 31, 2010''.
       (b) Effective Date.--The amendments made by this section 
     shall take effect as if included in section 202 of the Tax 
     Increase Prevention and Reconciliation Act of 2005.

     SEC. 211. REVISION OF STATE VETERANS LIMIT MADE PERMANENT.

       (a) In General.--Subparagraph (B) of section 143(l)(3), as 
     amended by section 203 of the Tax Increase Prevention and 
     Reconciliation Act of 2005, is amended by striking clause 
     (iv).
       (b) Effective Date.--The amendment made by this section 
     shall take effect as if included in section 203 of the Tax 
     Increase Prevention and Reconciliation Act of 2005.

     SEC. 212. CAPITAL GAINS TREATMENT FOR CERTAIN SELF-CREATED 
                   MUSICAL WORKS MADE PERMANENT.

       (a) In General.--Paragraph (3) of section 1221(b), as 
     amended by section 204 of the Tax Increase Prevention and 
     Reconciliation Act of 2005, is amended by striking ``before 
     January 1, 2011,''.
       (b) Effective Date.--The amendment made by this section 
     shall take effect as if included in section 204 of the Tax 
     Increase Prevention and Reconciliation Act of 2005.

     SEC. 213. REDUCTION IN MINIMUM VESSEL TONNAGE WHICH QUALIFIES 
                   FOR TONNAGE TAX MADE PERMANENT.

       (a) In General.--Paragraph (4) of section 1355(a), as 
     amended by section 205 of the Tax Increase Prevention and 
     Reconciliation Act of 2005, is amended by striking ``10,000 
     (6,000, in the case of taxable years beginning after December 
     31, 2005, and ending before January 1, 2011)'' and inserting 
     ``6,000''.
       (b) Effective Date.--The amendment made by this section 
     shall take effect as if included in section 205 of the Tax 
     Increase Prevention and Reconciliation Act of 2005.

     SEC. 214. MODIFICATION OF SPECIAL ARBITRAGE RULE FOR CERTAIN 
                   FUNDS MADE PERMANENT.

       (a) In General.--Section 206 of the Tax Increase Prevention 
     and Reconciliation Act of 2005 is amended by striking ``and 
     before August 31, 2009''.
       (b) Effective Date.--The amendment made by this section 
     shall take effect as if included in section 206 of the Tax 
     Increase Prevention and Reconciliation Act of 2005.

     SEC. 215. GREAT LAKES DOMESTIC SHIPPING TO NOT DISQUALIFY 
                   VESSEL FROM TONNAGE TAX.

       (a) In General.--Section 1355 (relating to definitions and 
     special rules) is amended by redesignating subsection (g) as 
     subsection (h) and by inserting after subsection (f) the 
     following new subsection:
       ``(g) Great Lakes Domestic Shipping to Not Disqualify 
     Vessel.--
       ``(1) In general.--If the electing corporation elects (at 
     such time and in such manner as the Secretary may require) to 
     apply this subsection for any taxable year to any qualifying 
     vessel which is used in qualified zone domestic trade during 
     the taxable year--
       ``(A) solely for purposes of subsection (a)(4), such use 
     shall be treated as use in United States foreign trade (and 
     not as use in United States domestic trade), and
       ``(B) subsection (f) shall not apply with respect to such 
     vessel for such taxable year.
       ``(2) Effect of temporarily operating vessel in united 
     states domestic trade.--In the case of a qualifying vessel to 
     which this subsection applies--
       ``(A) In general.--An electing corporation shall be treated 
     as using such vessel in qualified zone domestic trade during 
     any period of temporary use in the United States domestic 
     trade (other than qualified zone domestic trade) if the 
     electing corporation gives timely notice to the Secretary 
     stating--
       ``(i) that it temporarily operates or has operated in the 
     United States domestic trade (other than qualified zone 
     domestic trade) a qualifying vessel which had been used in 
     the United States foreign trade or qualified zone domestic 
     trade, and
       ``(ii) its intention to resume operation of the vessel in 
     the United States foreign trade or qualified zone domestic 
     trade.
       ``(B) Notice.--Notice shall be deemed timely if given not 
     later than the due date (including extensions) for the 
     corporation's tax return for the taxable year in which the 
     temporary cessation begins.
       ``(C) Period disregard in effect.--The period of temporary 
     use under subparagraph (A) continues until the earlier of the 
     date of which--
       ``(i) the electing corporation abandons its intention to 
     resume operations of the vessel in the United States foreign 
     trade or qualified zone domestic trade, or
       ``(ii) the electing corporation resumes operation of the 
     vessel in the United States foreign trade or qualified zone 
     domestic trade.
       ``(D) No disregard if domestic trade use exceeds 30 days.--
     Subparagraph (A) shall not apply to any qualifying vessel 
     which is operated in the United States domestic trade (other 
     than qualified zone domestic trade) for more than 30 days 
     during the taxable year.
       ``(3) Allocation of income and deductions to qualifying 
     shipping activities.--In the case of a qualifying vessel to 
     which this subsection applies, the Secretary shall prescribe 
     rules for the proper allocation of income, expenses, losses, 
     and deductions between the qualified shipping activities and 
     the other activities of such vessel.
       ``(4) Qualified zone domestic trade.--For purposes of this 
     subsection--
       ``(A) In general.--The term `qualified zone domestic trade' 
     means the transportation of goods or passengers between 
     places in the qualified zone if such transportation is in the 
     United States domestic trade.
       ``(B) Qualified zone.--The term `qualified zone' means the 
     Great Lakes Waterway and the St. Lawrence Seaway.''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after the date of the 
     enactment of this Act.

     SEC. 216. USE OF QUALIFIED MORTGAGE BONDS TO FINANCE 
                   RESIDENCES FOR VETERANS WITHOUT REGARD TO 
                   FIRST-TIME HOMEBUYER REQUIREMENT.

       (a) In General.--Section 143(d)(2) (relating to exceptions 
     to 3-year requirement) is amended by striking ``and'' at the 
     end of subparagraph (B), by adding ``and'' at the end of 
     subparagraph (C), and by inserting after subparagraph (C) the 
     following new subparagraph:
       ``(D) in the case of bonds issued after the date of the 
     enactment of this subparagraph and before January 1, 2008, 
     financing of any residence for a veteran (as defined in 
     section 101 of title 38, United States Code), if such veteran 
     has not previously qualified for and received such financing 
     by reason of this subparagraph,''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to bonds issued after the date of the enactment 
     of this Act.

     SEC. 217. EXCLUSION OF GAIN FROM SALE OF A PRINCIPAL 
                   RESIDENCE BY CERTAIN EMPLOYEES OF THE 
                   INTELLIGENCE COMMUNITY.

       (a) In General.--Subparagraph (A) of section 121(d)(9) 
     (relating to exclusion of gain from sale of principal 
     residence) is amended by striking ``duty'' and all that 
     follows and inserting ``duty--
       ``(i) as a member of the uniformed services,
       ``(ii) as a member of the Foreign Service of the United 
     States, or
       ``(iii) as an employee of the intelligence community.''.
       (b) Employee of Intelligence Community Defined.--
     Subparagraph (C) of section

[[Page 16805]]

     121(d)(9) is amended by redesignating clause (iv) as clause 
     (v) and by inserting after clause (iii) the following new 
     clause:
       ``(iv) Employee of intelligence community.--The term 
     `employee of the intelligence community' means an employee 
     (as defined by section 2105 of title 5, United States Code) 
     of--

       ``(I) the Office of the Director of National Intelligence,
       ``(II) the Central Intelligence Agency,
       ``(III) the National Security Agency,
       ``(IV) the Defense Intelligence Agency,
       ``(V) the National Geospatial-Intelligence Agency,
       ``(VI) the National Reconnaissance Office,
       ``(VII) any other office within the Department of Defense 
     for the collection of specialized national intelligence 
     through reconnaissance programs,
       ``(VIII) any of the intelligence elements of the Army, the 
     Navy, the Air Force, the Marine Corps, the Federal Bureau of 
     Investigation, the Department of Treasury, the Department of 
     Energy, and the Coast Guard,
       ``(IX) the Bureau of Intelligence and Research of the 
     Department of State, or
       ``(X) any of the elements of the Department of Homeland 
     Security concerned with the analyses of foreign intelligence 
     information.''.

       (c) Special Rule.--Subparagraph (C) of section 121(d)(9), 
     as amended by subsection (b), is amended by adding at the end 
     the following new clause:
       ``(vi) Special rule relating to intelligence community.--An 
     employee of the intelligence community shall not be treated 
     as serving on qualified extended duty unless such duty is at 
     a duty station located outside the United States.''.
       (d) Conforming Amendment.--The heading for section 
     121(d)(9) is amended to read as follows: ``Uniformed 
     services, foreign service, and intelligence community''.
       (e) Effective Date.--The amendments made by this section 
     shall apply to sales or exchanges after the date of the 
     enactment of this Act and before January 1, 2011.

     SEC. 218. TREATMENT OF COKE AND COKE GAS.

       (a) Nonapplication of Phaseout.--Section 45K(g)(2) is 
     amended by adding at the end the following new subparagraph:
       ``(D) Nonapplication of phaseout.--Subsection (b)(1) shall 
     not apply.''.
       (b) Clarification of Qualifying Facility.--Section 
     45K(g)(1) is amended by inserting ``(other than from 
     petroleum based products)'' after ``coke or coke gas''.
       (c) Effective Date.--The amendments made by this section 
     shall take effect as if included in section 1321 of the 
     Energy Policy Act of 2005.

     SEC. 219. SALE OF PROPERTY BY JUDICIAL OFFICERS.

       (a) In General.--Section 1043(b) (relating to the sale of 
     property to comply with conflict-of-interest requirements) is 
     amended--
       (1) in paragraph (1)--
       (A) in subparagraph (A), by inserting ``, or a judicial 
     officer,'' after ``an officer or employee of the executive 
     branch''; and
       (B) in subparagraph (B), by inserting ``judicial canon,'' 
     after ``any statute, regulation, rule,'';
       (2) in paragraph (2)--
       (A) in subparagraph (A), by inserting ``judicial canon,'' 
     after ``any Federal conflict of interest statute, regulation, 
     rule,''; and
       (B) in subparagraph (B), by inserting after ``the Director 
     of the Office of Government Ethics,'' the following: ``in the 
     case of executive branch officers or employees, or by the 
     Judicial Conference of the United States (or its designee), 
     in the case of judicial officers,''; and
       (3) in paragraph (5)(B), by inserting ``judicial canon,'' 
     after ``any statute, regulation, rule,''.
       (b) Judicial Officer Defined.--Section 1043(b) is amended 
     by adding at the end the following new paragraph:
       ``(6) Judicial officer.--The term `judicial officer' means 
     the Chief Justice of the United States, the Associate 
     Justices of the Supreme Court, and the judges of the United 
     States courts of appeals, United States district courts, 
     including the district courts in Guam, the Northern Mariana 
     Islands, and the Virgin Islands, Court of Appeals for the 
     Federal Circuit, Court of International Trade, Tax Court, 
     Court of Federal Claims, Court of Appeals for Veterans 
     Claims, United States Court of Appeals for the Armed Forces, 
     and any court created by Act of Congress, the judges of which 
     are entitled to hold office during good behavior.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to sales after the date of enactment of this Act.

     SEC. 220. PREMIUMS FOR MORTGAGE INSURANCE.

       (a) In General.--Section 163(h)(3) (relating to qualified 
     residence interest) is amended by adding at the end the 
     following new subparagraph:
       ``(E) Mortgage insurance premiums treated as interest.--
       ``(i) In general.--Premiums paid or accrued for qualified 
     mortgage insurance by a taxpayer during the taxable year in 
     connection with acquisition indebtedness with respect to a 
     qualified residence of the taxpayer shall be treated for 
     purposes of this section as interest which is qualified 
     residence interest.
       ``(ii) Phaseout.--The amount otherwise treated as interest 
     under clause (i) shall be reduced (but not below zero) by 10 
     percent of such amount for each $1,000 ($500 in the case of a 
     married individual filing a separate return) (or fraction 
     thereof) that the taxpayer's adjusted gross income for the 
     taxable year exceeds $100,000 ($50,000 in the case of a 
     married individual filing a separate return).
       ``(iii) Limitation.--Clause (i) shall not apply with 
     respect to any mortgage insurance contracts issued before 
     January 1, 2007.
       ``(iv) Termination.--Clause (i) shall not apply to 
     amounts--

       ``(I) paid or accrued after December 31, 2007, or
       ``(II) properly allocable to any period after such date.''.

       (b) Definition and Special Rules.--Section 163(h)(4) 
     (relating to other definitions and special rules) is amended 
     by adding at the end the following new subparagraphs:
       ``(E) Qualified mortgage insurance.--The term `qualified 
     mortgage insurance' means--
       ``(i) mortgage insurance provided by the Veterans 
     Administration, the Federal Housing Administration, or the 
     Rural Housing Administration, and
       ``(ii) private mortgage insurance (as defined by section 2 
     of the Homeowners Protection Act of 1998 (12 U.S.C. 4901), as 
     in effect on the date of the enactment of this subparagraph).
       ``(F) Special rules for prepaid qualified mortgage 
     insurance.--Any amount paid by the taxpayer for qualified 
     mortgage insurance that is properly allocable to any mortgage 
     the payment of which extends to periods that are after the 
     close of the taxable year in which such amount is paid shall 
     be chargeable to capital account and shall be treated as paid 
     in such periods to which so allocated. No deduction shall be 
     allowed for the unamortized balance of such account if such 
     mortgage is satisfied before the end of its term. The 
     preceding sentences shall not apply to amounts paid for 
     qualified mortgage insurance provided by the Veterans 
     Administration or the Rural Housing Administration.''.
       (c) Information Returns Relating to Mortgage Insurance.--
     Section 6050H (relating to returns relating to mortgage 
     interest received in trade or business from individuals) is 
     amended by adding at the end the following new subsection:
       ``(h) Returns Relating to Mortgage Insurance Premiums.--
       ``(1) In general.--The Secretary may prescribe, by 
     regulations, that any person who, in the course of a trade or 
     business, receives from any individual premiums for mortgage 
     insurance aggregating $600 or more for any calendar year, 
     shall make a return with respect to each such individual. 
     Such return shall be in such form, shall be made at such 
     time, and shall contain such information as the Secretary may 
     prescribe.
       ``(2) Statement to be furnished to individuals with respect 
     to whom information is required.--Every person required to 
     make a return under paragraph (1) shall furnish to each 
     individual with respect to whom a return is made a written 
     statement showing such information as the Secretary may 
     prescribe. Such written statement shall be furnished on or 
     before January 31 of the year following the calendar year for 
     which the return under paragraph (1) was required to be made.
       ``(3) Special rules.--For purposes of this subsection--
       ``(A) rules similar to the rules of subsection (c) shall 
     apply, and
       ``(B) the term `mortgage insurance' means--
       ``(i) mortgage insurance provided by the Veterans 
     Administration, the Federal Housing Administration, or the 
     Rural Housing Administration, and
       ``(ii) private mortgage insurance (as defined by section 2 
     of the Homeowners Protection Act of 1998 (12 U.S.C. 4901), as 
     in effect on the date of the enactment of this 
     subsection).''.
       (d) Effective Date.--The amendments made by this section 
     shall apply to amounts paid or accrued after December 31, 
     2006.

     SEC. 221. MODIFICATION OF REFUNDS FOR KEROSENE USED IN 
                   AVIATION.

       (a) In General.--Paragraph (4) of section 6427(l) (relating 
     to nontaxable uses of diesel fuel and kerosene) is amended to 
     read as follows:
       ``(4) Refunds for kerosene used in aviation.--
       ``(A) Kerosene used in commercial aviation.--In the case of 
     kerosene used in commercial aviation (as defined in section 
     4083(b)) (other than supplies for vessels or aircraft within 
     the meaning of section 4221(d)(3)), paragraph (1) shall not 
     apply to so much of the tax imposed by section 4041 or 4081, 
     as the case may be, as is attributable to--
       ``(i) the Leaking Underground Storage Tank Trust Fund 
     financing rate imposed by such section, and
       ``(ii) so much of the rate of tax specified in section 
     4041(c) or 4081(a)(2)(A)(iii), as the case may be, as does 
     not exceed 4.3 cents per gallon.
       ``(B) Kerosene used in noncommercial aviation.--In the case 
     of kerosene used in aviation that is not commercial aviation 
     (as so defined) (other than any use which is exempt from the 
     tax imposed by section 4041(c)

[[Page 16806]]

     other than by reason of a prior imposition of tax), paragraph 
     (1) shall not apply to--
       ``(i) any tax imposed by section 4041(c), and
       ``(ii) so much of the tax imposed by section 4081 as is 
     attributable to--

       ``(I) the Leaking Underground Storage Tank Trust Fund 
     financing rate imposed by such section, and
       ``(II) so much of the rate of tax specified in section 
     4081(a)(2)(A)(iii) as does not exceed the rate specified in 
     section 4081(a)(2)(C)(ii).

       ``(C) Payments to ultimate, registered vendor.--
       ``(i) In general.--With respect to any kerosene used in 
     aviation (other than kerosene described in clause (ii) or 
     kerosene to which paragraph (5) applies), if the ultimate 
     purchaser of such kerosene waives (at such time and in such 
     form and manner as the Secretary shall prescribe) the right 
     to payment under paragraph (1) and assigns such right to the 
     ultimate vendor, then the Secretary shall pay the amount 
     which would be paid under paragraph (1) to such ultimate 
     vendor, but only if such ultimate vendor--

       ``(I) is registered under section 4101, and
       ``(II) meets the requirements of subparagraph (A), (B), or 
     (D) of section 6416(a)(1).

       ``(ii) Payments for kerosene used in noncommercial 
     aviation.--The amount which would be paid under paragraph (1) 
     with respect to any kerosene to which subparagraph (B) 
     applies shall be paid only to the ultimate vendor of such 
     kerosene. A payment shall be made to such vendor if such 
     vendor--

       ``(I) is registered under section 4101, and
       ``(II) meets the requirements of subparagraph (A), (B), or 
     (D) of section 6416(a)(1).''.

       (b) Conforming Amendments.--
       (1) Section 6427(l) is amended by striking paragraph (5) 
     and by redesignating paragraph (6) as paragraph (5).
       (2) Section 4082(d)(2)(B) is amended by striking ``section 
     6427(l)(6)(B)'' and inserting ``section 6427(l)(5)(B)''.
       (3) Section 6427(i)(4)(A) is amended--
       (A) by striking ``paragraph (4)(B), (5), or (6)'' each 
     place it appears and inserting ``paragraph (4)(C) or (5)'', 
     and
       (B) by striking ``(l)(5), and (l)(6)'' and inserting 
     ``(l)(4)(C)(ii), and (l)(5)''.
       (4) Section 6427(l)(1) is amended by striking ``paragraph 
     (4)(B)'' and inserting ``paragraph (4)(C)(i)''.
       (5) Section 9502(d) is amended--
       (A) in paragraph (2), by striking ``and (l)(5)'', and
       (B) in paragraph (3), by striking ``or (5)''.
       (6) Section 9503(c)(7) is amended--
       (A) by amending subparagraphs (A) and (B) to read as 
     follows:
       ``(A) 4.3 cents per gallon of kerosene subject to section 
     6427(l)(4)(A) with respect to which a payment has been made 
     by the Secretary under section 6427(l), and
       ``(B) 21.8 cents per gallon of kerosene subject to section 
     6427(l)(4)(B) with respect to which a payment has been made 
     by the Secretary under section 6427(l).'', and
       (B) in the matter following subparagraph (B), by striking 
     ``or (5)''.
       (c) Effective Date.--
       (1) In general.--The amendments made by this section shall 
     apply to kerosene sold after September 30, 2005.
       (2) Special rule for pending claims.--In the case of 
     kerosene sold for use in aviation (other than kerosene to 
     which section 6427(l)(4)(C)(ii) of the Internal Revenue Code 
     of 1986 (as added by subsection (a)) applies or kerosene to 
     which section 6427(l)(5) of such Code (as redesignated by 
     subsection (b)) applies) after September 30, 2005, and before 
     the date of the enactment of this Act, the ultimate purchaser 
     shall be treated as having waived the right to payment under 
     section 6427(l)(1) of such Code and as having assigned such 
     right to the ultimate vendor if such ultimate vendor has met 
     the requirements of subparagraph (A), (B), or (D) of section 
     6416(a)(1) of such Code.
       (d) Special Rule for Kerosene Used in Aviation on a Farm 
     for Farming Purposes.--
       (1) Refunds for purchases after december 31, 2004, and 
     before october 1, 2005.--The Secretary of the Treasury shall 
     pay to the ultimate purchaser of any kerosene which is used 
     in aviation on a farm for farming purposes and which was 
     purchased after December 31, 2004, and before October 1, 
     2005, an amount equal to the aggregate amount of tax imposed 
     on such fuel under section 4041 or 4081 of the Internal 
     Revenue Code of 1986, as the case may be, reduced by any 
     payment to the ultimate vendor under section 6427(l)(5)(C) of 
     such Code (as in effect on the day before the date of the 
     enactment of the Safe, Accountable, Flexible, Efficient 
     Transportation Equity Act: a Legacy for Users).
       (2) Use on a farm for farming purposes.--For purposes of 
     paragraph (1), kerosene shall be treated as used on a farm 
     for farming purposes if such kerosene is used for farming 
     purposes (within the meaning of section 6420(c)(3) of the 
     Internal Revenue Code of 1986) in carrying on a trade or 
     business on a farm situated in the United States. For 
     purposes of the preceding sentence, rules similar to the 
     rules of section 6420(c)(4) of such Code shall apply.
       (3) Time for filing claims.--No claim shall be allowed 
     under paragraph (1) unless the ultimate purchaser files such 
     claim before the date that is 3 months after the date of the 
     enactment of this Act.
       (4) No double benefit.--No amount shall be paid under 
     paragraph (1) or section 6427(l) of the Internal Revenue Code 
     of 1986 with respect to any kerosene described in paragraph 
     (1) to the extent that such amount is in excess of the tax 
     imposed on such kerosene under section 4041 or 4081 of such 
     Code, as the case may be.
       (5) Applicable laws.--For purposes of this subsection, 
     rules similar to the rules of section 6427(j) of the Internal 
     Revenue Code of 1986 shall apply.

     SEC. 222. DEDUCTION FOR QUALIFIED TIMBER GAIN.

       (a) In General.--Part I of subchapter P of chapter 1 is 
     amended by adding at the end the following new section:

     ``SEC. 1203. DEDUCTION FOR QUALIFIED TIMBER GAIN.

       ``(a) In General.--In the case of a taxpayer which elects 
     the application of this section for a taxable year, there 
     shall be allowed a deduction against gross income equal to 60 
     percent of the lesser of--
       ``(1) the taxpayer's qualified timber gain for such year, 
     or
       ``(2) the taxpayer's net capital gain for such year.
       ``(b) Qualified Timber Gain.--For purposes of this section, 
     the term `qualified timber gain' means, with respect to any 
     taxpayer for any taxable year, the excess (if any) of--
       ``(1) the sum of the taxpayer's gains described in 
     subsections (a) and (b) of section 631 for such year, over
       ``(2) the sum of the taxpayer's losses described in such 
     subsections for such year.
       ``(c) Special Rules for Pass-Thru Entities.--In the case of 
     any qualified timber gain of a pass-thru entity (as defined 
     in section 1(h)(10))--
       ``(1) the election under this section shall be made 
     separately by each taxpayer subject to tax on such gain, and
       ``(2) the Secretary may prescribe such regulations as are 
     appropriate to apply this section to such gain.
       ``(d) Termination.--No disposition of timber after December 
     31, 2007, shall be taken into account under subsection 
     (b).''.
       (b) Coordination With Maximum Capital Gains Rates.--
       (1) Taxpayers other than corporations.--Paragraph (2) of 
     section 1(h) is amended to read as follows:
       ``(2) Reduction of net capital gain.--For purposes of this 
     subsection, the net capital gain for any taxable year shall 
     be reduced (but not below zero) by the sum of--
       ``(A) the amount which the taxpayer takes into account as 
     investment income under section 163(d)(4)(B)(iii), and
       ``(B) in the case of a taxable year with respect to which 
     an election is in effect under section 1203, the lesser of--
       ``(i) the amount described in paragraph (1) of section 
     1203(a), or
       ``(ii) the amount described in paragraph (2) of such 
     section.''.
       (2) Corporations.--Section 1201 is amended by redesignating 
     subsection (b) as subsection (c) and inserting after 
     subsection (a) the following new subsection:
       ``(b) Qualified Timber Gain Not Taken Into Account.--For 
     purposes of this section, in the case of a corporation with 
     respect to which an election is in effect under section 1203, 
     the net capital gain for any taxable year shall be reduced 
     (but not below zero) by the corporation's qualified timber 
     gain (as defined in section 1203(b)).''.
       (c) Deduction Allowed Whether or Not Individual Itemizes 
     Other Deductions.--Subsection (a) of section 62, as amended 
     by this Act, is amended by inserting before the last sentence 
     the following new paragraph:
       ``(22) Qualified timber gains.--The deduction allowed by 
     section 1203.''.
       (d) Deduction Allowed in Computing Adjusted Current 
     Earnings.--Subparagraph (C) of section 56(g)(4) is amended by 
     adding at the end the following new clause:
       ``(vii) Deduction for qualified timber gain.--Clause (i) 
     shall not apply to any deduction allowed under section 
     1203.''.
       (e) Deduction Allowed in Computing Taxable Income of 
     Electing Small Business Trusts.--Subparagraph (C) of section 
     641(c)(2) is amended by inserting after clause (iii) the 
     following new clause:
       ``(iv) The deduction allowed under section 1203.''.
       (f) Conforming Amendments.--
       (1) Subparagraph (B) of section 172(d)(2) is amended to 
     read as follows:
       ``(B) the exclusion under section 1202 and the deduction 
     under section 1203 shall not be allowed.''.
       (2) Paragraph (4) of section 642(c) is amended by striking 
     the first sentence and inserting the following: ``To the 
     extent that the amount otherwise allowable as a deduction 
     under this subsection consists of gain described in section 
     1202(a) or qualified timber gain (as defined in section 
     1203(b)), proper adjustment shall be made for any exclusion 
     allowable to the estate or trust under section 1202 and for 
     any deduction allowable to the estate or trust under section 
     1203.''.
       (3) Paragraph (3) of section 643(a) is amended by striking 
     the last sentence and inserting the following: ``The 
     exclusion under section 1202 and the deduction under section 
     1203 shall not be taken into account.''.
       (4) Subparagraph (C) of section 643(a)(6) is amended to 
     read as follows:

[[Page 16807]]

       ``(C) Paragraph (3) shall not apply to a foreign trust. In 
     the case of such a trust--
       ``(i) there shall be included gains from the sale or 
     exchange of capital assets, reduced by losses from such sales 
     or exchanges to the extent such losses do not exceed gains 
     from such sales or exchanges, and
       ``(ii) the deduction under section 1203 shall not be taken 
     into account.''.
       (5) Paragraph (4) of section 691(c) is amended by inserting 
     ``1203,'' after ``1202,''.
       (6) Paragraph (2) of section 871(a) is amended by striking 
     ``section 1202'' and inserting ``sections 1202 and 1203''.
       (7) The table of sections for part I of subchapter P of 
     chapter 1 is amended by adding at the end the following new 
     item:

``Sec. 1203. Deduction for qualified timber gain.''.

       (g) Effective Date.--
       (1) In general.--The amendments made by this section shall 
     apply to taxable years ending after the date of the enactment 
     of this Act.
       (2) Taxable years which include date of enactment.--In the 
     case of any taxable year which includes the date of the 
     enactment of this Act, for purposes of the Internal Revenue 
     Code of 1986, the taxpayer's qualified timber gain shall not 
     exceed the excess that would be described in section 1203(b) 
     of such Code, as added by this section, if only dispositions 
     of timber after such date were taken into account.

     SEC. 223. CREDIT TO HOLDERS OF RURAL RENAISSANCE BONDS.

       (a) In General.--Subpart H of part IV of subchapter A of 
     chapter 1 (relating to credits against tax) is amended by 
     adding at the end the following new section:

     ``SEC. 54A. CREDIT TO HOLDERS OF RURAL RENAISSANCE BONDS.

       ``(a) Allowance of Credit.--In the case of a taxpayer who 
     holds a rural renaissance bond on a credit allowance date of 
     such bond, which occurs during the taxable year, there shall 
     be allowed as a credit against the tax imposed by this 
     chapter for such taxable year an amount equal to the sum of 
     the credits determined under subsection (b) with respect to 
     credit allowance dates during such year on which the taxpayer 
     holds such bond.
       ``(b) Amount of Credit.--
       ``(1) In general.--The amount of the credit determined 
     under this subsection with respect to any credit allowance 
     date for a rural renaissance bond is 25 percent of the annual 
     credit determined with respect to such bond.
       ``(2) Annual credit.--The annual credit determined with 
     respect to any rural renaissance bond is the product of--
       ``(A) the credit rate determined by the Secretary under 
     paragraph (3) for the day on which such bond was sold, 
     multiplied by
       ``(B) the outstanding face amount of the bond.
       ``(3) Determination.--For purposes of paragraph (2), with 
     respect to any rural renaissance bond, the Secretary shall 
     determine daily or caused to be determined daily a credit 
     rate which shall apply to the first day on which there is a 
     binding, written contract for the sale or exchange of the 
     bond. The credit rate for any day is the credit rate which 
     the Secretary or the Secretary's designee estimates will 
     permit the issuance of rural renaissance bonds with a 
     specified maturity or redemption date without discount and 
     without interest cost to the qualified issuer.
       ``(4) Credit allowance date.--For purposes of this section, 
     the term `credit allowance date' means--
       ``(A) March 15,
       ``(B) June 15,
       ``(C) September 15, and
       ``(D) December 15.

     Such term also includes the last day on which the bond is 
     outstanding.
       ``(5) Special rule for issuance and redemption.--In the 
     case of a bond which is issued during the 3-month period 
     ending on a credit allowance date, the amount of the credit 
     determined under this subsection with respect to such credit 
     allowance date shall be a ratable portion of the credit 
     otherwise determined based on the portion of the 3-month 
     period during which the bond is outstanding. A similar rule 
     shall apply when the bond is redeemed or matures.
       ``(c) Limitation Based on Amount of Tax.--The credit 
     allowed under subsection (a) for any taxable year shall not 
     exceed the excess of--
       ``(1) the sum of the regular tax liability (as defined in 
     section 26(b)) plus the tax imposed by section 55, over
       ``(2) the sum of the credits allowable under this part 
     (other than subpart C and this section).
       ``(d) Rural Renaissance Bond.--For purposes of this 
     section--
       ``(1) In general.--The term `rural renaissance bond' means 
     any bond issued as part of an issue if--
       ``(A) the bond is issued by a qualified issuer,
       ``(B) 95 percent or more of the proceeds from the sale of 
     such issue are to be used for capital expenditures incurred 
     for 1 or more qualified projects,
       ``(C) the qualified issuer designates such bond for 
     purposes of this section and the bond is in registered form, 
     and
       ``(D) the issue meets the requirements of subsections (e) 
     and (h).
       ``(2) Qualified project; special use rules.--
       ``(A) In general.--The term `qualified project' means 1 or 
     more projects described in subparagraph (B) located in a 
     rural area.
       ``(B) Projects described.--A project described in this 
     subparagraph is--
       ``(i) a water or waste treatment project,
       ``(ii) an affordable housing project,
       ``(iii) a community facility project, including hospitals, 
     fire and police stations, and nursing and assisted-living 
     facilities,
       ``(iv) a value-added agriculture or renewable energy 
     facility project for agricultural producers or farmer-owned 
     entities, including any project to promote the production, 
     processing, or retail sale of ethanol (including fuel at 
     least 85 percent of the volume of which consists of ethanol), 
     biodiesel, animal waste, biomass, raw commodities, or wind as 
     a fuel,
       ``(v) a distance learning or telemedicine project,
       ``(vi) a rural utility infrastructure project, including 
     any electric or telephone system,
       ``(vii) a project to expand broadband technology,
       ``(viii) a rural teleworks project, and
       ``(ix) any project described in any preceding clause 
     carried out by the Delta Regional Authority.
       ``(C) Special rules.--For purposes of this paragraph--
       ``(i) any project described in subparagraph (B)(iv) for a 
     farmer-owned entity may be considered a qualified project if 
     such entity is located in a rural area, or in the case of a 
     farmer-owned entity the headquarters of which are located in 
     a nonrural area, if the project is located in a rural area, 
     and
       ``(ii) any project for a farmer-owned entity which is a 
     facility described in subparagraph (B)(iv) for agricultural 
     producers may be considered a qualified project regardless of 
     whether the facility is located in a rural or nonrural area.
       ``(3) Special use rules.--
       ``(A) Refinancing rules.--For purposes of paragraph (1)(B), 
     a qualified project may be refinanced with proceeds of a 
     rural renaissance bond only if the indebtedness being 
     refinanced (including any obligation directly or indirectly 
     refinanced by such indebtedness) was originally incurred 
     after the date of the enactment of this section.
       ``(B) Reimbursement.--For purposes of paragraph (1)(B), a 
     rural renaissance bond may be issued to reimburse a borrower 
     for amounts paid after the date of the enactment of this 
     section with respect to a qualified project, but only if--
       ``(i) prior to the payment of the original expenditure, the 
     borrower declared its intent to reimburse such expenditure 
     with the proceeds of a rural renaissance bond,
       ``(ii) not later than 60 days after payment of the original 
     expenditure, the qualified issuer adopts an official intent 
     to reimburse the original expenditure with such proceeds, and
       ``(iii) the reimbursement is made not later than 18 months 
     after the date the original expenditure is paid.
       ``(C) Treatment of changes in use.--For purposes of 
     paragraph (1)(B), the proceeds of an issue shall not be 
     treated as used for a qualified project to the extent that a 
     borrower takes any action within its control which causes 
     such proceeds not to be used for a qualified project. The 
     Secretary shall prescribe regulations specifying remedial 
     actions that may be taken (including conditions to taking 
     such remedial actions) to prevent an action described in the 
     preceding sentence from causing a bond to fail to be a rural 
     renaissance bond.
       ``(e) Maturity Limitations.--
       ``(1) Duration of term.--A bond shall not be treated as a 
     rural renaissance bond if the maturity of such bond exceeds 
     the maximum term determined by the Secretary under paragraph 
     (2) with respect to such bond.
       ``(2) Maximum term.--During each calendar month, the 
     Secretary shall determine the maximum term permitted under 
     this paragraph for bonds issued during the following calendar 
     month. Such maximum term shall be the term which the 
     Secretary estimates will result in the present value of the 
     obligation to repay the principal on the bond being equal to 
     50 percent of the face amount of such bond. Such present 
     value shall be determined without regard to the requirements 
     of paragraph (3) and using as a discount rate the average 
     annual interest rate of tax-exempt obligations having a term 
     of 10 years or more which are issued during the month. If the 
     term as so determined is not a multiple of a whole year, such 
     term shall be rounded to the next highest whole year.
       ``(3) Ratable principal amortization required.--A bond 
     shall not be treated as a rural renaissance bond unless it is 
     part of an issue which provides for an equal amount of 
     principal to be paid by the qualified issuer during each 
     calendar year that the issue is outstanding.
       ``(f) Limitation on Amount of Bonds Designated.--
       ``(1) National limitation.--There is a rural renaissance 
     bond limitation of $200,000,000.
       ``(2) Allocation by secretary.--The Secretary shall 
     allocate the amount described in paragraph (1) among 
     qualified projects in such manner as the Secretary determines 
     appropriate.

[[Page 16808]]

       ``(g) Credit Included in Gross Income.--Gross income 
     includes the amount of the credit allowed to the taxpayer 
     under this section (determined without regard to subsection 
     (c)) and the amount so included shall be treated as interest 
     income.
       ``(h) Special Rules Relating to Expenditures.--
       ``(1) In general.--An issue shall be treated as meeting the 
     requirements of this subsection if, as of the date of 
     issuance, the qualified issuer reasonably expects--
       ``(A) at least 95 percent of the proceeds from the sale of 
     the issue are to be spent for 1 or more qualified projects 
     within the 5-year period beginning on the date of issuance of 
     the rural renaissance bond,
       ``(B) a binding commitment with a third party to spend at 
     least 10 percent of the proceeds from the sale of the issue 
     will be incurred within the 6-month period beginning on the 
     date of issuance of the rural renaissance bond or, in the 
     case of a rural renaissance bond, the proceeds of which are 
     to be loaned to 2 or more borrowers, such binding commitment 
     will be incurred within the 6-month period beginning on the 
     date of the loan of such proceeds to a borrower, and
       ``(C) such projects will be completed with due diligence 
     and the proceeds from the sale of the issue will be spent 
     with due diligence.
       ``(2) Extension of period.--Upon submission of a request 
     prior to the expiration of the period described in paragraph 
     (1)(A), the Secretary may extend such period if the qualified 
     issuer establishes that the failure to satisfy the 5-year 
     requirement is due to reasonable cause and the related 
     projects will continue to proceed with due diligence.
       ``(3) Failure to spend required amount of bond proceeds 
     within 5 years.--To the extent that less than 95 percent of 
     the proceeds of such issue are expended by the close of the 
     5-year period beginning on the date of issuance (or if an 
     extension has been obtained under paragraph (2), by the close 
     of the extended period), the qualified issuer shall redeem 
     all of the nonqualified bonds within 90 days after the end of 
     such period. For purposes of this paragraph, the amount of 
     the nonqualified bonds required to be redeemed shall be 
     determined in the same manner as under section 142.
       ``(i) Special Rules Relating to Arbitrage.--A bond which is 
     part of an issue shall not be treated as a rural renaissance 
     bond unless, with respect to the issue of which the bond is a 
     part, the qualified issuer satisfies the arbitrage 
     requirements of section 148 with respect to proceeds of the 
     issue.
       ``(j) Qualified Issuer.--For purposes of this section--
       ``(1) In general.--The term `qualified issuer' means any 
     not-for-profit cooperative lender which has as of the date of 
     the enactment of this section received a guarantee under 
     section 306 of the Rural Electrification Act and which meets 
     the requirement of paragraph (2).
       ``(2) User fee requirement.--The requirement of this 
     paragraph is met if the issuer of any rural renaissance bond 
     makes grants for qualified projects as defined under 
     subsection (d)(2) on a semi-annual basis every year that such 
     bond is outstanding in an annual amount equal to one-half of 
     the rate on United States Treasury Bills of the same maturity 
     multiplied by the outstanding principal balance of rural 
     renaissance bonds issued by such issuer.
       ``(k) Special Rules Relating to Pool Bonds.--No portion of 
     a pooled financing bond may be allocable to a loan unless the 
     borrower has entered into a written loan commitment for such 
     portion prior to the issue date of such issue.
       ``(l) Other Definitions and Special Rules.--For purposes of 
     this section--
       ``(1) Bond.--The term `bond' includes any obligation.
       ``(2) Pooled financing bond.--The term `pooled financing 
     bond' shall have the meaning given such term by section 
     149(f)(4)(A).
       ``(3) Rural area.--The term `rural area' means any area 
     other than--
       ``(A) a city or town which has a population of greater than 
     50,000 inhabitants, or
       ``(B) the urbanized area contiguous and adjacent to such a 
     city or town.
       ``(4) Partnership; s corporation; and other pass-thru 
     entities.--
       ``(A) In general.--Under regulations prescribed by the 
     Secretary, in the case of a partnership, trust, S 
     corporation, or other pass-thru entity, rules similar to the 
     rules of section 41(g) shall apply with respect to the credit 
     allowable under subsection (a).
       ``(B) No basis adjustment.--In the case of a bond held by a 
     partnership or an S corporation, rules similar to the rules 
     under section 1397E(l) shall apply.
       ``(5) Bonds held by regulated investment companies.--If any 
     rural renaissance bond is held by a regulated investment 
     company, the credit determined under subsection (a) shall be 
     allowed to shareholders of such company under procedures 
     prescribed by the Secretary.
       ``(6) Reporting.--Issuers of rural renaissance bonds shall 
     submit reports similar to the reports required under section 
     149(e).''.
       (b) Reporting.--Subsection (d) of section 6049 (relating to 
     returns regarding payments of interest) is amended by adding 
     at the end the following new paragraph:
       ``(9) Reporting of credit on rural renaissance bonds.--
       ``(A) In general.--For purposes of subsection (a), the term 
     `interest' includes amounts includible in gross income under 
     section 54A(f) and such amounts shall be treated as paid on 
     the credit allowance date (as defined in section 54A(b)(4)).
       ``(B) Reporting to corporations, etc.--Except as otherwise 
     provided in regulations, in the case of any interest 
     described in subparagraph (A), subsection (b)(4) shall be 
     applied without regard to subparagraphs (A), (H), (I), (J), 
     (K), and (L)(i) of such subsection.
       ``(C) Regulatory authority.--The Secretary may prescribe 
     such regulations as are necessary or appropriate to carry out 
     the purposes of this paragraph, including regulations which 
     require more frequent or more detailed reporting.''.
       (c) Conforming Amendments.--
       (1) The table of sections for subpart H of part IV of 
     subchapter A of chapter 1 is amended by adding at the end the 
     following new item:

    ``Sec. 54A. Credit to holders of rural renaissance bonds.''.

       (2) Section 54(c)(2) is amended by inserting ``, section 
     54A,'' after ``subpart C''.
       (3) Section 1400N(l)(3)(B) is amended by inserting ``, 
     section 54A,'' after ``subpart C''.
       (d) Issuance of Regulations.--The Secretary of Treasury 
     shall issue regulations required under section 54A of the 
     Internal Revenue Code of 1986 (as added by this section) not 
     later than 120 days after the date of the enactment of this 
     Act.
       (e) Effective Date.--The amendments made by this section 
     shall apply to bonds issued after the date of the enactment 
     of this Act and before January 1, 2010.

     SEC. 224. RESTORATION OF DEDUCTION FOR TRAVEL EXPENSES OF 
                   SPOUSE, ETC. ACCOMPANYING TAXPAYER ON BUSINESS 
                   TRAVEL.

       (a) In General.--Subsection (m) of section 274 (relating to 
     additional limitations on travel expenses) is amended by 
     adding at the end the following new paragraph:
       ``(4) Termination.--Paragraph (3) shall not apply to any 
     expense paid or incurred after the date of the enactment of 
     this paragraph and before January 1, 2008.''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to amounts paid or incurred after the date of the 
     enactment of this Act.

     SEC. 225. TECHNICAL CORRECTIONS.

       (a) Technical Correction Relating to Look-Through Treatment 
     of Payments Between Related Controlled Foreign Corporations 
     Under the Foreign Personal Holding Company Rules.--
       (1) In general.--
       (A) The first sentence of section 954(c)(6)(A), as amended 
     by section 103(b) of the Tax Increase Prevention and 
     Reconciliation Act of 2005, is amended by striking ``which is 
     not subpart F income'' and inserting ``which is neither 
     subpart F income nor income treated as effectively connected 
     with the conduct of a trade or business in the United 
     States''.
       (B) Section 954(c)(6)(A), as so amended, is amended by 
     striking the last sentence and inserting the following: ``The 
     Secretary shall prescribe such regulations as may be 
     necessary or appropriate to carry out this paragraph, 
     including such regulations as may be necessary or appropriate 
     to prevent the abuse of the purposes of this paragraph.''
       (2) Effective date.--The amendments made by this subsection 
     shall take effect as if included in section 103(b) of the Tax 
     Increase Prevention and Reconciliation Act of 2005.
       (b) Technical Correction Regarding Authority to Exercise 
     Reasonable Cause and Good Faith Exception.--
       (1) In general.--Section 903(d)(2)(B)(iii) of the American 
     Jobs Creation Act of 2004, as amended by section 303(a) of 
     the Gulf Opportunity Zone Act of 2005, is amended by 
     inserting ``or the Secretary's delegate'' after ``the 
     Secretary of the Treasury''.
       (2) Effective date.--The amendment made by this subsection 
     shall take effect as if included in the provisions of the 
     American Jobs Creation Act of 2004 to which it relates.

  TITLE III--SURFACE MINING CONTROL AND RECLAMATION ACT AMENDMENTS OF 
                                  2006

     SEC. 301. SHORT TITLE.

       This title may be cited as the ``Surface Mining Control and 
     Reclamation Act Amendments of 2006''.

               Subtitle A--Mining Control and Reclamation

     SEC. 311. ABANDONED MINE RECLAMATION FUND AND PURPOSES.

       (a) In General.--Section 401 of the Surface Mining Control 
     and Reclamation Act of 1977 (30 U.S.C. 1231) is amended--
       (1) in subsection (c)--
       (A) by striking paragraphs (2) and (6); and
       (B) by redesignating paragraphs (3), (4), and (5) and 
     paragraphs (7) through (13) as paragraphs (2) through (11), 
     respectively;
       (2) by striking subsection (d) and inserting the following:
       ``(d) Availability of Moneys; No Fiscal Year Limitation.--
       ``(1) In general.--Moneys from the fund for expenditures 
     under subparagraphs (A) through (D) of section 402(g)(3) 
     shall be available only when appropriated for those 
     subparagraphs.

[[Page 16809]]

       ``(2) No fiscal year limitation.--Appropriations described 
     in paragraph (1) shall be made without fiscal year 
     limitation.
       ``(3) Other purposes.--Moneys from the fund shall be 
     available for all other purposes of this title without prior 
     appropriation as provided in subsection (f).'';
       (3) in subsection (e)--
       (A) in the second sentence, by striking ``the needs of such 
     fund'' and inserting ``achieving the purposes of the 
     transfers under section 402(h)''; and
       (B) in the third sentence, by inserting before the period 
     the following: ``for the purpose of the transfers under 
     section 402(h)''; and
       (4) by adding at the end the following:
       ``(f) General Limitation on Obligation Authority.--
       ``(1) In general.--From amounts deposited into the fund 
     under subsection (b), the Secretary shall distribute during 
     each fiscal year beginning after September 30, 2007, an 
     amount determined under paragraph (2).
       ``(2) Amounts.--
       ``(A) For fiscal years 2008 through 2022.--For each of 
     fiscal years 2008 through 2022, the amount distributed by the 
     Secretary under this subsection shall be equal to--
       ``(i) the amounts deposited into the fund under paragraphs 
     (1), (2), and (4) of subsection (b) for the preceding fiscal 
     year that were allocated under paragraphs (1) and (5) of 
     section 402(g); plus
       ``(ii) the amount needed for the adjustment under section 
     402(g)(8) for the current fiscal year.
       ``(B) Fiscal years 2023 and thereafter.--For fiscal year 
     2023 and each fiscal year thereafter, to the extent that 
     funds are available, the Secretary shall distribute an amount 
     equal to the amount distributed under subparagraph (A) during 
     fiscal year 2022.
       ``(3) Distribution.--
       ``(A) In general.--Except as provided in subparagraph (B), 
     for each fiscal year, of the amount to be distributed to 
     States and Indian tribes pursuant to paragraph (2), the 
     Secretary shall distribute--
       ``(i) the amounts allocated under paragraph (1) of section 
     402(g), the amounts allocated under paragraph (5) of section 
     402(g), and any amount reallocated under section 411(h)(3) in 
     accordance with section 411(h)(2), for grants to States and 
     Indian tribes under section 402(g)(5); and
       ``(ii) the amounts allocated under section 402(g)(8).
       ``(B) Exclusion.--Beginning on October 1, 2007, certified 
     States shall be ineligible to receive amounts under section 
     402(g)(1).
       ``(4) Availability.--Amounts in the fund available to the 
     Secretary for obligation under this subsection shall be 
     available until expended.
       ``(5) Addition.--
       ``(A) In general.--Subject to subparagraph (B), the amount 
     distributed under this subsection for each fiscal year shall 
     be in addition to the amount appropriated from the fund 
     during the fiscal year.
       ``(B) Exceptions.--Notwithstanding paragraph (3), the 
     amount distributed under this subsection for the first 4 
     fiscal years beginning on and after October 1, 2007, shall be 
     equal to the following percentage of the amount otherwise 
     required to be distributed:
       ``(i) 50 percent in fiscal year 2008.
       ``(ii) 50 percent in fiscal year 2009.
       ``(iii) 75 percent in fiscal year 2010.
       ``(iv) 75 percent in fiscal year 2011.''.
       (b) Conforming Amendment.--Section 712(b) of the Surface 
     Mining Control and Reclamation Act of 1977 (30 U.S.C. 
     1302(b)) is amended by striking ``section 401(c)(11)'' and 
     inserting ``section 401(c)(9)''.

     SEC. 312. RECLAMATION FEE.

       (a) Amounts.--
       (1) Fiscal years 2008-2012.--Effective October 1, 2007, 
     section 402(a) of the Surface Mining Control and Reclamation 
     Act of 1977 (30 U.S.C. 1232(a)) is amended--
       (A) by striking ``35'' and inserting ``31.5'';
       (B) by striking ``15'' and inserting ``13.5''; and
       (C) by striking ``10 cents'' and inserting ``9 cents''.
       (2) Fiscal years 2013-2021.--Effective October 1, 2012, 
     section 402(a) of the Surface Mining Control and Reclamation 
     Act of 1977 (30 U.S.C. 1232(a)) (as amended by paragraph (1)) 
     is amended--
       (A) by striking ``31.5'' and inserting ``28'';
       (B) by striking ``13.5'' and inserting ``12''; and
       (C) by striking ``9 cents'' and inserting ``8 cents''.
       (b) Duration.--Effective September 30, 2007, section 402(b) 
     of the Surface Mining Control and Reclamation Act of 1977 (30 
     U.S.C. 1232(b)) (as amended by section 7007 of the Emergency 
     Supplemental Appropriations Act for Defense, the Global War 
     on Terror, and Hurricane Recovery, 2006 (Public Law 109-234; 
     120 Stat. 484)) is amended by striking ``September 30, 2007'' 
     and all that follows through the end of the sentence and 
     inserting ``September 30, 2021.''.
       (c) Allocation of Funds.--Section 402(g) of the Surface 
     Mining Control and Reclamation Act of 1977 (30 U.S.C. 
     1232(g)) is amended--
       (1) in paragraph (1)(D)--
       (A) by inserting ``(except for grants awarded during fiscal 
     years 2008, 2009, and 2010 to the extent not expended within 
     5 years)'' after ``this paragraph''; and
       (B) by striking ``in any area under paragraph (2), (3), 
     (4), or (5)'' and inserting ``under paragraph (5)'';
       (2) by striking paragraph (2) and inserting:
       ``(2) In making the grants referred to in paragraph (1)(C) 
     and the grants referred to in paragraph (5), the Secretary 
     shall ensure strict compliance by the States and Indian 
     tribes with the priorities described in section 403(a) until 
     a certification is made under section 411(a).'';
       (3) in paragraph (3)--
       (A) in the matter preceding subparagraph (A), by striking 
     ``paragraphs (2) and'' and inserting ``paragraph'';
       (B) in subparagraph (A), by striking ``401(c)(11)'' and 
     inserting ``401(c)(9)''; and
       (C) by adding at the end the following:
       ``(E) For the purpose of paragraph (8).'';
       (4) in paragraph (5)--
       (A) by inserting ``(A)'' after ``(5)'';
       (B) in the first sentence, by striking ``40'' and inserting 
     ``60'';
       (C) in the last sentence, by striking ``Funds allocated or 
     expended by the Secretary under paragraphs (2), (3), or (4)'' 
     and inserting ``Funds made available under paragraph (3) or 
     (4)''; and
       (D) by adding at the end the following:
       ``(B) Any amount that is reallocated and available under 
     section 411(h)(3) shall be in addition to amounts that are 
     allocated under subparagraph (A).''; and
       (5) by striking paragraphs (6) through (8) and inserting 
     the following:
       ``(6)(A) Any State with an approved abandoned mine 
     reclamation program pursuant to section 405 may receive and 
     retain, without regard to the 3-year limitation referred to 
     in paragraph (1)(D), up to 30 percent of the total of the 
     grants made annually to the State under paragraphs (1) and 
     (5) if those amounts are deposited into an acid mine drainage 
     abatement and treatment fund established under State law, 
     from which amounts (together with all interest earned on the 
     amounts) are expended by the State for the abatement of the 
     causes and the treatment of the effects of acid mine drainage 
     in a comprehensive manner within qualified hydrologic units 
     affected by coal mining practices.
       ``(B) In this paragraph, the term `qualified hydrologic 
     unit' means a hydrologic unit--
       ``(i) in which the water quality has been significantly 
     affected by acid mine drainage from coal mining practices in 
     a manner that adversely impacts biological resources; and
       ``(ii) that contains land and water that are--
       ``(I) eligible pursuant to section 404 and include any of 
     the priorities described in section 403(a); and
       ``(II) the subject of expenditures by the State from the 
     forfeiture of bonds required under section 509 or from other 
     States sources to abate and treat acid mine drainage.
       ``(7) In complying with the priorities described in section 
     403(a), any State or Indian tribe may use amounts available 
     in grants made annually to the State or tribe under 
     paragraphs (1) and (5) for the reclamation of eligible land 
     and water described in section 403(a)(3) before the 
     completion of reclamation projects under paragraphs (1) and 
     (2) of section 403(a) only if the expenditure of funds for 
     the reclamation is done in conjunction with the expenditure 
     before, on, or after the date of enactment of the Surface 
     Mining Control and Reclamation Act Amendments of 2006 of 
     funds for reclamation projects under paragraphs (1) and (2) 
     of section 403(a).
       ``(8)(A) In making funds available under this title, the 
     Secretary shall ensure that the grant awards total not less 
     than $3,000,000 annually to each State and each Indian tribe 
     having an approved abandoned mine reclamation program 
     pursuant to section 405 and eligible land and water pursuant 
     to section 404, so long as an allocation of funds to the 
     State or tribe is necessary to achieve the priorities stated 
     in paragraphs (1) and (2) of section 403(a).
       ``(B) Notwithstanding any other provision of law, this 
     paragraph applies to the States of Tennessee and Missouri.''.
       (d) Transfers of Interest Earned by Abandoned Mine 
     Reclamation Fund.--Section 402 of the Surface Mining Control 
     and Reclamation Act of 1977 (30 U.S.C. 1232) is amended by 
     striking subsection (h) and inserting the following:
       ``(h) Transfers of Interest Earned by Fund.--
       ``(1) In general.--
       ``(A) Transfers to combined benefit fund.--As soon as 
     practicable after the beginning of fiscal year 2007 and each 
     fiscal year thereafter, and before making any allocation with 
     respect to the fiscal year under subsection (g), the 
     Secretary shall use an amount not to exceed the amount of 
     interest that the Secretary estimates will be earned and paid 
     to the fund during the fiscal year to transfer to the 
     Combined Benefit Fund such amounts as are estimated by the 
     trustees of such Fund to offset the amount of any deficit in 
     net assets in the Combined Benefit Fund as of October 1, 
     2006, and to make the transfer described in paragraph (2)(A).
       ``(B) Transfers to 1992 and 1993 plans.--As soon as 
     practicable after the beginning of fiscal year 2008 and each 
     fiscal year thereafter,

[[Page 16810]]

     and before making any allocation with respect to the fiscal 
     year under subsection (g), the Secretary shall use an amount 
     not to exceed the amount of interest that the Secretary 
     estimates will be earned and paid to the fund during the 
     fiscal year (reduced by the amount used under subparagraph 
     (A)) to make the transfers described in paragraphs (2)(B) and 
     (2)(C).
       ``(2) Transfers described.--The transfers referred to in 
     paragraph (1) are the following:
       ``(A) United mine workers of america combined benefit 
     fund.--A transfer to the United Mine Workers of America 
     Combined Benefit Fund equal to the amount that the trustees 
     of the Combined Benefit Fund estimate will be expended from 
     the fund for the fiscal year in which the transfer is made, 
     reduced by--
       ``(i) the amount the trustees of the Combined Benefit Fund 
     estimate the Combined Benefit Fund will receive during the 
     fiscal year in--

       ``(I) required premiums; and
       ``(II) payments paid by Federal agencies in connection with 
     benefits provided by the Combined Benefit Fund; and

       ``(ii) the amount the trustees of the Combined Benefit Fund 
     estimate will be expended during the fiscal year to provide 
     health benefits to beneficiaries who are unassigned 
     beneficiaries solely as a result of the application of 
     section 9706(h)(1) of the Internal Revenue Code of 1986, but 
     only to the extent that such amount does not exceed the 
     amounts described in subsection (i)(1)(A) that the Secretary 
     estimates will be available to pay such estimated 
     expenditures.
       ``(B) United mine workers of america 1992 benefit plan.--A 
     transfer to the United Mine Workers of America 1992 Benefit 
     Plan, in an amount equal to the difference between--
       ``(i) the amount that the trustees of the 1992 UMWA Benefit 
     Plan estimate will be expended from the 1992 UMWA Benefit 
     Plan during the next calendar year to provide the benefits 
     required by the 1992 UMWA Benefit Plan on the date of 
     enactment of this subparagraph; minus
       ``(ii) the amount that the trustees of the 1992 UMWA 
     Benefit Plan estimate the 1992 UMWA Benefit Plan will receive 
     during the next calendar year in--

       ``(I) required monthly per beneficiary premiums, including 
     the amount of any security provided to the 1992 UMWA Benefit 
     Plan that is available for use in the provision of benefits; 
     and
       ``(II) payments paid by Federal agencies in connection with 
     benefits provided by the 1992 UMWA benefit plan.

       ``(C) Multiemployer health benefit plan.--A transfer to the 
     Multiemployer Health Benefit Plan established after July 20, 
     1992, by the parties that are the settlors of the 1992 UMWA 
     Benefit Plan referred to in subparagraph (B) (referred to in 
     this subparagraph and subparagraph (D) as `the Plan'), in an 
     amount equal to the excess (if any) of--
       ``(i) the amount that the trustees of the Plan estimate 
     will be expended from the Plan during the next calendar year, 
     to provide benefits no greater than those provided by the 
     Plan as of December 31, 2006; over
       ``(ii) the amount that the trustees estimated the Plan will 
     receive during the next calendar year in payments paid by 
     Federal agencies in connection with benefits provided by the 
     Plan.

     Such excess shall be calculated by taking into account only 
     those beneficiaries actually enrolled in the Plan as of 
     December 31, 2006, who are eligible to receive benefits under 
     the Plan on the first day of the calendar year for which the 
     transfer is made.
       ``(D) Individuals considered enrolled.--For purposes of 
     subparagraph (C), any individual who was eligible to receive 
     benefits from the Plan as of the date of enactment of this 
     subsection, even though benefits were being provided to the 
     individual pursuant to a settlement agreement approved by 
     order of a bankruptcy court entered on or before September 
     30, 2004, will be considered to be actually enrolled in the 
     Plan and shall receive benefits from the Plan beginning on 
     December 31, 2006.
       ``(3) Adjustment.--If, for any fiscal year, the amount of a 
     transfer under subparagraph (A), (B), or (C) of paragraph (2) 
     is more or less than the amount required to be transferred 
     under that subparagraph, the Secretary shall appropriately 
     adjust the amount transferred under that subparagraph for the 
     next fiscal year.
       ``(4) Additional amounts.--
       ``(A) Previously credited interest.--Notwithstanding any 
     other provision of law, any interest credited to the fund 
     that has not previously been transferred to the Combined 
     Benefit Fund referred to in paragraph (2)(A) under this 
     section--
       ``(i) shall be held in reserve by the Secretary until such 
     time as necessary to make the payments under subparagraphs 
     (A) and (B) of subsection (i)(1), as described in clause 
     (ii); and
       ``(ii) in the event that the amounts described in 
     subsection (i)(1) are insufficient to make the maximum 
     payments described in subparagraphs (A) and (B) of subsection 
     (i)(1), shall be used by the Secretary to supplement the 
     payments so that the maximum amount permitted under those 
     paragraphs is paid.
       ``(B) Previously allocated amounts.--All amounts allocated 
     under subsection (g)(2) before the date of enactment of this 
     subparagraph for the program described in section 406, but 
     not appropriated before that date, shall be available to the 
     Secretary to make the transfers described in paragraph (2).
       ``(C) Adequacy of previously credited interest.--The 
     Secretary shall--
       ``(i) consult with the trustees of the plans described in 
     paragraph (2) at reasonable intervals; and
       ``(ii) notify Congress if a determination is made that the 
     amounts held in reserve under subparagraph (A) are 
     insufficient to meet future requirements under subparagraph 
     (A)(ii).
       ``(D) Additional reserve amounts.--In addition to amounts 
     held in reserve under subparagraph (A), there is authorized 
     to be appropriated such sums as may be necessary for transfer 
     to the fund to carry out the purposes of subparagraph 
     (A)(ii).
       ``(E) Inapplicability of cap.--The limitation described in 
     subsection (i)(3)(A) shall not apply to payments made from 
     the reserve fund under this paragraph.
       ``(5) Limitations.--
       ``(A) Availability of funds for next fiscal year.--The 
     Secretary may make transfers under subparagraphs (B) and (C) 
     of paragraph (2) for a calendar year only if the Secretary 
     determines, using actuarial projections provided by the 
     trustees of the Combined Benefit Fund referred to in 
     paragraph (2)(A), that amounts will be available under 
     paragraph (1), after the transfer, for the next fiscal year 
     for making the transfer under paragraph (2)(A).
       ``(B) Rate of contributions of obligors.--
       ``(i) In general.--

       ``(I) Rate.--A transfer under paragraph (2)(C) shall not be 
     made for a calendar year unless the persons that are 
     obligated to contribute to the plan referred to in paragraph 
     (2)(C) on the date of the transfer are obligated to make the 
     contributions at rates that are no less than those in effect 
     on the date which is 30 days before the date of enactment of 
     this subsection.
       ``(II) Application.--The contributions described in 
     subclause (I) shall be applied first to the provision of 
     benefits to those plan beneficiaries who are not described in 
     paragraph (2)(C)(ii).

       ``(ii) Initial contributions.--

       ``(I) In general.--From the date of enactment of the 
     Surface Mining Control and Reclamation Act Amendments of 2006 
     through December 31, 2010, the persons that, on the date of 
     enactment of that Act, are obligated to contribute to the 
     plan referred to in paragraph (2)(C) shall be obligated, 
     collectively, to make contributions equal to the amount 
     described in paragraph (2)(C), less the amount actually 
     transferred due to the operation of subparagraph (C).
       ``(II) First calendar year.--Calendar year 2006 is the 
     first calendar year for which contributions are required 
     under this clause.
       ``(III) Amount of contribution for 2006.--Except as 
     provided in subclause (IV), the amount described in paragraph 
     (2)(C) for calendar year 2006 shall be calculated as if 
     paragraph (2)(C) had been in effect during 2005.
       ``(IV) Limitation.--The contributions required under this 
     clause for calendar year 2006 shall not exceed the amount 
     necessary for solvency of the plan described in paragraph 
     (2)(C), measured as of December 31, 2006 and taking into 
     account all assets held by the plan as of that date.

       ``(iii) Division.--The collective annual contribution 
     obligation required under clause (ii) shall be divided among 
     the persons subject to the obligation, and applied uniformly, 
     based on the hours worked for which contributions referred to 
     in clause (i) would be owed.
       ``(C) Phase-in of transfers.--For each of calendar years 
     2008 through 2010, the transfers required under subparagraphs 
     (B) and (C) of paragraph (2) shall equal the following 
     amounts:
       ``(i) For calendar year 2008, the Secretary shall make 
     transfers equal to 25 percent of the amounts that would 
     otherwise be required under subparagraphs (B) and (C) of 
     paragraph (2).
       ``(ii) For calendar year 2009, the Secretary shall make 
     transfers equal to 50 percent of the amounts that would 
     otherwise be required under subparagraphs (B) and (C) of 
     paragraph (2).
       ``(iii) For calendar year 2010, the Secretary shall make 
     transfers equal to 75 percent of the amounts that would 
     otherwise be required under subparagraphs (B) and (C) of 
     paragraph (2).
       ``(i) Funding.--
       ``(1) In general.--Subject to paragraph (3), out of any 
     funds in the Treasury not otherwise appropriated, the 
     Secretary of the Treasury shall transfer to the plans 
     described in subsection (h)(2) such sums as are necessary to 
     pay the following amounts:
       ``(A) To the Combined Fund (as defined in section 
     9701(a)(5) of the Internal Revenue Code of 1986 and referred 
     to in this paragraph as the `Combined Fund'), the amount that 
     the trustees of the Combined Fund estimate will be expended 
     from premium accounts maintained by the Combined Fund for the 
     fiscal year to provide benefits for beneficiaries who are 
     unassigned beneficiaries

[[Page 16811]]

     solely as a result of the application of section 9706(h)(1) 
     of the Internal Revenue Code of 1986, subject to the 
     following limitations:
       ``(i) For fiscal year 2008, the amount paid under this 
     subparagraph shall equal--

       ``(I) the amount described in subparagraph (A); minus
       ``(II) the amounts required under section 9706(h)(3)(A) of 
     the Internal Revenue Code of 1986.

       ``(ii) For fiscal year 2009, the amount paid under this 
     subparagraph shall equal--

       ``(I) the amount described in subparagraph (A); minus
       ``(II) the amounts required under section 9706(h)(3)(B) of 
     the Internal Revenue Code of 1986.

       ``(iii) For fiscal year 2010, the amount paid under this 
     subparagraph shall equal--

       ``(I) the amount described in subparagraph (A); minus
       ``(II) the amounts required under section 9706(h)(3)(C) of 
     the Internal Revenue Code of 1986.

       ``(B) On certification by the trustees of any plan 
     described in subsection (h)(2) that the amount available for 
     transfer by the Secretary pursuant to this section 
     (determined after application of any limitation under 
     subsection (h)(5)) is less than the amount required to be 
     transferred, to the plan the amount necessary to meet the 
     requirement of subsection (h)(2).
       ``(C) To the Combined Fund, $9,000,000 on October 1, 2007, 
     $9,000,000 on October 1, 2008, and $9,000,000 on October 1, 
     2009 (which amounts shall not be exceeded) to provide a 
     refund of any premium (as described in section 9704(a) of the 
     Internal Revenue Code of 1986) paid on or before September 7, 
     2000, to the Combined Fund, plus interest on the premium 
     calculated at the rate of 7.5 percent per year, on a 
     proportional basis and to be paid not later than 60 days 
     after the date on which each payment is received by the 
     Combined Fund, to those signatory operators (to the extent 
     that the Combined Fund has not previously returned the 
     premium amounts to the operators), or any related persons to 
     the operators (as defined in section 9701(c) of the Internal 
     Revenue Code of 1986), or their heirs, successors, or assigns 
     who have been denied the refunds as the result of final 
     judgments or settlements if--
       ``(i) prior to the date of enactment of this paragraph, the 
     signatory operator (or any related person to the operator)--

       ``(I) had all of its beneficiary assignments made under 
     section 9706 of the Internal Revenue Code of 1986 voided by 
     the Commissioner of the Social Security Administration; and
       ``(II) was subject to a final judgment or final settlement 
     of litigation adverse to a claim by the operator that the 
     assignment of beneficiaries under section 9706 of the 
     Internal Revenue Code of 1986 was unconstitutional as applied 
     to the operator; and

       ``(ii) on or before September 7, 2000, the signatory 
     operator (or any related person to the operator) had paid to 
     the Combined Fund any premium amount that had not been 
     refunded.
       ``(2) Payments to states and indian tribes.--Subject to 
     paragraph (3), out of any funds in the Treasury not otherwise 
     appropriated, the Secretary of the Treasury shall transfer to 
     the Secretary of the Interior for distribution to States and 
     Indian tribes such sums as are necessary to pay amounts 
     described in paragraphs (1)(A) and (2)(A) of section 411(h).
       ``(3) Limitations.--
       ``(A) Cap.--The total amount transferred under this 
     subsection for any fiscal year shall not exceed $490,000,000.
       ``(B) Insufficient amounts.--In a case in which the amount 
     required to be transferred without regard to this paragraph 
     exceeds the maximum annual limitation in subparagraph (A), 
     the Secretary shall adjust the transfers of funds so that--
       ``(i) each transfer for the fiscal year is a percentage of 
     the amount described;
       ``(ii) the amount is determined without regard to 
     subsection (h)(5)(A); and
       ``(iii) the percentage transferred is the same for all 
     transfers made under this subsection for the fiscal year.
       ``(4) Availability of funds.--Funds shall be transferred 
     under paragraph (1) and (2) beginning in fiscal year 2008 and 
     each fiscal year thereafter, and shall remain available until 
     expended.''.

     SEC. 313. OBJECTIVES OF FUND.

       Section 403 of the Surface Mining Control and Reclamation 
     Act of 1977 (30 U.S.C. 1233) is amended--
       (1) in subsection (a)--
       (A) in paragraph (1)--
       (i) by striking ``(1) the protection'' and inserting the 
     following:
       ``(1)(A) the protection;'';
       (ii) in subparagraph (A) (as designated by clause (i)), by 
     striking ``general welfare,''; and
       (iii) by adding at the end the following:
       ``(B) the restoration of land and water resources and the 
     environment that--
       ``(i) have been degraded by the adverse effects of coal 
     mining practices; and
       ``(ii) are adjacent to a site that has been or will be 
     remediated under subparagraph (A);'';
       (B) in paragraph (2)--
       (i) by striking ``(2) the protection'' and inserting the 
     following:
       ``(2)(A) the protection'';
       (ii) in subparagraph (A) (as designated by clause (i), by 
     striking ``health, safety, and general welfare'' and 
     inserting ``health and safety''; and
       (iii) by adding at the end the following:
       ``(B) the restoration of land and water resources and the 
     environment that--
       ``(i) have been degraded by the adverse effects of coal 
     mining practices; and
       ``(ii) are adjacent to a site that has been or will be 
     remediated under subparagraph (A); and'';
       (C) in paragraph (3), by striking the semicolon at the end 
     and inserting a period; and
       (D) by striking paragraphs (4) and (5);
       (2) in subsection (b)--
       (A) by striking the subsection heading and inserting 
     ``Water Supply Restoration.--''; and
       (B) in paragraph (1), by striking ``up to 30 percent of 
     the''; and
       (3) in the second sentence of subsection (c), by inserting 
     ``, subject to the approval of the Secretary,'' after 
     ``amendments''.

     SEC. 314. RECLAMATION OF RURAL LAND.

       (a) Administration.--Section 406(h) of the Surface Mining 
     Control and Reclamation Act of 1977 (30 U.S.C. 1236(h)) is 
     amended by striking ``Soil Conservation Service'' and 
     inserting ``Natural Resources Conservation Service''.
       (b) Authorization of Appropriations for Carrying Out Rural 
     Land Reclamation.--Section 406 of the Surface Mining Control 
     and Reclamation Act of 1977 (30 U.S.C. 1236) is amended by 
     adding at the end the following:
       ``(i) There are authorized to be appropriated to the 
     Secretary of Agriculture, from amounts in the Treasury other 
     than amounts in the fund, such sums as may be necessary to 
     carry out this section.''.

     SEC. 315. LIENS.

       Section 408(a) of the Surface Mining Control and 
     Reclamation Act of 1977 (30 U.S.C. 1238) is amended in the 
     last sentence by striking ``who owned the surface prior to 
     May 2, 1977, and''.

     SEC. 316. CERTIFICATION.

       Section 411 of the Surface Mining Control and Reclamation 
     Act of 1977 (30 U.S.C. 1240a) is amended--
       (1) in subsection (a)--
       (A) by inserting ``(1)'' before the first sentence; and
       (B) by adding at the end the following:
       ``(2)(A) The Secretary may, on the initiative of the 
     Secretary, make the certification referred to in paragraph 
     (1) on behalf of any State or Indian tribe referred to in 
     paragraph (1) if on the basis of the inventory referred to in 
     section 403(c) all reclamation projects relating to the 
     priorities described in section 403(a) for eligible land and 
     water pursuant to section 404 in the State or tribe have been 
     completed.
       ``(B) The Secretary shall only make the certification after 
     notice in the Federal Register and opportunity for public 
     comment.''; and
       (2) by adding at the end the following:
       ``(h) Payments to States and Indian Tribes.--
       ``(1) In general.--
       ``(A) Payments.--
       ``(i) In general.--Notwithstanding section 401(f)(3)(B), 
     from funds referred to in section 402(i)(2), the Secretary 
     shall make payments to States or Indian tribes for the amount 
     due for the aggregate unappropriated amount allocated to the 
     State or Indian tribe under subparagraph (A) or (B) of 
     section 402(g)(1).
       ``(ii) Conversion as equivalent payments.--Amounts 
     allocated under subparagraphs (A) or (B) of section 402(g)(1) 
     shall be reallocated to the allocation established in section 
     402(g)(5) in amounts equivalent to payments made to States or 
     Indian tribes under this paragraph.
       ``(B) Amount due.--In this paragraph, the term `amount due' 
     means the unappropriated amount allocated to a State or 
     Indian tribe before October 1, 2007, under subparagraph (A) 
     or (B) of section 402(g)(1).
       ``(C) Schedule.--Payments under subparagraph (A) shall be 
     made in 7 equal annual installments, beginning with fiscal 
     year 2008.
       ``(D) Use of funds.--
       ``(i) Certified states and indian tribes.--A State or 
     Indian tribe that makes a certification under subsection (a) 
     in which the Secretary concurs shall use any amounts provided 
     under this paragraph for the purposes established by the 
     State legislature or tribal council of the Indian tribe, with 
     priority given for addressing the impacts of mineral 
     development.
       ``(ii) Uncertified states and indian tribes.--A State or 
     Indian tribe that has not made a certification under 
     subsection (a) in which the Secretary has concurred shall use 
     any amounts provided under this paragraph for the purposes 
     described in section 403.
       ``(2) Subsequent state and indian tribe share for certified 
     states and indian tribes.--
       ``(A) In general.--Notwithstanding section 401(f)(3)(B), 
     from funds referred to in section 402(i)(2), the Secretary 
     shall pay to each certified State or Indian tribe an amount 
     equal to the sum of the aggregate unappropriated amount 
     allocated on or after October 1, 2007, to the certified State 
     or Indian tribe under subparagraph (A) or (B) of section 
     402(g)(1).

[[Page 16812]]

       ``(B) Certified state or indian tribe defined.--In this 
     paragraph the term `certified State or Indian tribe' means a 
     State or Indian tribe for which a certification is made under 
     subsection (a) in which the Secretary concurs.
       ``(3) Manner of payment.--
       ``(A) In general.--Subject to subparagraph (B), payments to 
     States or Indian tribes under this subsection shall be made 
     without regard to any limitation in section 401(d) and 
     concurrently with payments to States under that section.
       ``(B) Initial payments.--The first 3 payments made to any 
     State or Indian tribe shall be reduced to 25 percent, 50 
     percent, and 75 percent, respectively, of the amounts 
     otherwise required under paragraph (2)(A).
       ``(C) Installments.--Amounts withheld from the first 3 
     annual installments as provided under subparagraph (B) shall 
     be paid in 2 equal annual installments beginning with fiscal 
     year 2018.
       ``(4) Reallocation.--
       ``(A) In general.--The amount allocated to any State or 
     Indian tribe under subparagraph (A) or (B) of section 
     402(g)(1) that is paid to the State or Indian tribe as a 
     result of a payment under paragraph (1) or (2) shall be 
     reallocated and available for grants under section 402(g)(5).
       ``(B) Allocation.--The grants shall be allocated based on 
     the amount of coal historically produced before August 3, 
     1977, in the same manner as under section 402(g)(5).''.

     SEC. 317. REMINING INCENTIVES.

       Title IV of the Surface Mining Control and Reclamation Act 
     of 1977 (30 U.S.C. 1231 et seq.) is amended by adding at the 
     following:

     ``SEC. 415. REMINING INCENTIVES.

       ``(a) In General.--Notwithstanding any other provision of 
     this Act, the Secretary may, after opportunity for public 
     comment, promulgate regulations that describe conditions 
     under which amounts in the fund may be used to provide 
     incentives to promote remining of eligible land under section 
     404 in a manner that leverages the use of amounts from the 
     fund to achieve more reclamation with respect to the eligible 
     land than would be achieved without the incentives.
       ``(b) Requirements.--Any regulations promulgated under 
     subsection (a) shall specify that the incentives shall apply 
     only if the Secretary determines, with the concurrence of the 
     State regulatory authority referred to in title V, that, 
     without the incentives, the eligible land would not be likely 
     to be remined and reclaimed.
       ``(c) Incentives.--
       ``(1) In general.--Incentives that may be considered for 
     inclusion in the regulations promulgated under subsection (a) 
     include, but are not limited to--
       ``(A) a rebate or waiver of the reclamation fees required 
     under section 402(a); and
       ``(B) the use of amounts in the fund to provide financial 
     assurance for remining operations in lieu of all or a portion 
     of the performance bonds required under section 509.
       ``(2) Limitations.--
       ``(A) Use.--A rebate or waiver under paragraph (1)(A) shall 
     be used only for operations that--
       ``(i) remove or reprocess abandoned coal mine waste; or
       ``(ii) conduct remining activities that meet the priorities 
     specified in paragraph (1) or (2) of section 403(a).
       ``(B) Amount.--The amount of a rebate or waiver provided as 
     an incentive under paragraph (1)(A) to remine or reclaim 
     eligible land shall not exceed the estimated cost of 
     reclaiming the eligible land under this section.''.

     SEC. 318. EXTENSION OF LIMITATION ON APPLICATION OF 
                   PROHIBITION ON ISSUANCE OF PERMIT.

       Section 510(e) of the Surface Mining Control and 
     Reclamation Act of 1977 (30 U.S.C. 1260(e)) is amended by 
     striking the last sentence.

     SEC. 319. TRIBAL REGULATION OF SURFACE COAL MINING AND 
                   RECLAMATION OPERATIONS.

       (a) In General.--Section 710 of the Surface Mining Control 
     and Reclamation Act of 1977 (30 U.S.C. 1300) is amended by 
     adding at the end the following:
       ``(j) Tribal Regulatory Authority.--
       ``(1) Tribal regulatory programs.--
       ``(A) In general.--Notwithstanding any other provision of 
     law, an Indian tribe may apply for, and obtain the approval 
     of, a tribal program under section 503 regulating in whole or 
     in part surface coal mining and reclamation operations on 
     reservation land under the jurisdiction of the Indian tribe 
     using the procedures of section 504(e).
       ``(B) References to state.--For purposes of this subsection 
     and the implementation and administration of a tribal program 
     under title V, any reference to a `State' in this Act shall 
     be considered to be a reference to a `tribe'.
       ``(2) Conflicts of interest.--
       ``(A) In general.--The fact that an individual is a member 
     of an Indian tribe does not in itself constitute a violation 
     of section 201(f).
       ``(B) Employees of tribal regulatory authority.--Any 
     employee of a tribal regulatory authority shall not be 
     eligible for a per capita distribution of any proceeds from 
     coal mining operations conducted on Indian reservation lands 
     under this Act.
       ``(3) Sovereign immunity.--To receive primary regulatory 
     authority under section 504(e), an Indian tribe shall waive 
     sovereign immunity for purposes of section 520 and paragraph 
     (4).
       ``(4) Judicial review.--
       ``(A) Civil actions.--
       ``(i) In general.--After exhausting all tribal remedies 
     with respect to a civil action arising under a tribal program 
     approved under section 504(e), an interested party may file a 
     petition for judicial review of the civil action in the 
     United States circuit court for the circuit in which the 
     surface coal mining operation named in the petition is 
     located.
       ``(ii) Scope of review.--

       ``(I) Questions of law.--The United States circuit court 
     shall review de novo any questions of law under clause (i).
       ``(II) Findings of fact.--The United States circuit court 
     shall review findings of fact under clause (i) using a 
     clearly erroneous standard.

       ``(B) Criminal actions.--Any criminal action brought under 
     section 518 with respect to surface coal mining or 
     reclamation operations on Indian reservation lands shall be 
     brought in--
       ``(i) the United States District Court for the District of 
     Columbia; or
       ``(ii) the United States district court in which the 
     criminal activity is alleged to have occurred.
       ``(5) Grants.--
       ``(A) In general.--Except as provided in subparagraph (B), 
     grants for developing, administering, and enforcing tribal 
     programs approved in accordance with section 504(e) shall be 
     provided to an Indian tribe in accordance with section 705.
       ``(B) Exception.--Notwithstanding subparagraph (A), the 
     Federal share of the costs of developing, administering, and 
     enforcing an approved tribal program shall be 100 percent.
       ``(6) Report.--Not later than 18 months after the date on 
     which a tribal program is approved under subsection (e) of 
     section 504, the Secretary shall submit to the appropriate 
     committees of Congress a report, developed in cooperation 
     with the applicable Indian tribe, on the tribal program that 
     includes a recommendation of the Secretary on whether primary 
     regulatory authority under that subsection should be expanded 
     to include additional Indian lands.''.
       (b) Conforming Amendment.--Section 710(i) of the Surface 
     Mining Control and Reclamation Act of 1977 (30 U.S.C. 
     1300(i)) is amended in the first sentence by striking ``, 
     except'' and all that follows through ``section 503''.

          Subtitle B--Coal Industry Retiree Health Benefit Act

     SEC. 321. CERTAIN RELATED PERSONS AND SUCCESSORS IN INTEREST 
                   RELIEVED OF LIABILITY IF PREMIUMS PREPAID.

       (a) Combined Benefit Fund.--
       (1) In general.--Section 9704 of the Internal Revenue Code 
     of 1986 (relating to liability of assigned operators) is 
     amended by adding at the end the following new subsection:
       ``(j) Prepayment of Premium Liability.--
       ``(1) In general.--If--
       ``(A) a payment meeting the requirements of paragraph (3) 
     is made to the Combined Fund by or on behalf of--
       ``(i) any assigned operator to which this subsection 
     applies, or
       ``(ii) any related person to any assigned operator 
     described in clause (i), and
       ``(B) the common parent of the controlled group of 
     corporations described in paragraph (2)(B) is jointly and 
     severally liable for any premium under this section which 
     (but for this subsection) would be required to be paid by the 
     assigned operator or related person,

     then such common parent (and no other person) shall be liable 
     for such premium.
       ``(2) Assigned operators to which subsection applies.--
       ``(A) In general.--This subsection shall apply to any 
     assigned operator if--
       ``(i) the assigned operator (or a related person to the 
     assigned operator)--

       ``(I) made contributions to the 1950 UMWA Benefit Plan and 
     the 1974 UMWA Benefit Plan for employment during the period 
     covered by the 1988 agreement; and
       ``(II) is not a 1988 agreement operator,

       ``(ii) the assigned operator (and all related persons to 
     the assigned operator) are not actively engaged in the 
     production of coal as of July 1, 2005, and
       ``(iii) the assigned operator was, as of July 20, 1992, a 
     member of a controlled group of corporations described in 
     subparagraph (B).
       ``(B) Controlled group of corporations.--A controlled group 
     of corporations is described in this subparagraph if the 
     common parent of such group is a corporation the shares of 
     which are publicly traded on a United States exchange.
       ``(C) Coordination with repeal of assignments.--A person 
     shall not fail to be treated as an assigned operator to which 
     this subsection applies solely because the person ceases to 
     be an assigned operator by reason of section 9706(h)(1) if 
     the person otherwise meets the requirements of this 
     subsection and is liable for the payment of premiums under 
     section 9706(h)(3).
       ``(D) Controlled group.--For purposes of this subsection, 
     the term `controlled group of corporations' has the meaning 
     given such term by section 52(a).

[[Page 16813]]

       ``(3) Requirements.--A payment meets the requirements of 
     this paragraph if--
       ``(A) the amount of the payment is not less than the 
     present value of the total premium liability under this 
     chapter with respect to the Combined Fund of the assigned 
     operators or related persons described in paragraph (1) or 
     their assignees, as determined by the operator's or related 
     person's enrolled actuary (as defined in section 7701(a)(35)) 
     using actuarial methods and assumptions each of which is 
     reasonable and which are reasonable in the aggregate, as 
     determined by such enrolled actuary;
       ``(B) such enrolled actuary files with the Secretary of 
     Labor a signed actuarial report containing--
       ``(i) the date of the actuarial valuation applicable to the 
     report; and
       ``(ii) a statement by the enrolled actuary signing the 
     report that, to the best of the actuary's knowledge, the 
     report is complete and accurate and that in the actuary's 
     opinion the actuarial assumptions used are in the aggregate 
     reasonably related to the experience of the operator and to 
     reasonable expectations; and
       ``(C) 90 calendar days have elapsed after the report 
     required by subparagraph (B) is filed with the Secretary of 
     Labor, and the Secretary of Labor has not notified the 
     assigned operator in writing that the requirements of this 
     paragraph have not been satisfied.
       ``(4) Use of prepayment.--The Combined Fund shall--
       ``(A) establish and maintain an account for each assigned 
     operator or related person by, or on whose behalf, a payment 
     described in paragraph (3) was made,
       ``(B) credit such account with such payment (and any 
     earnings thereon), and
       ``(C) use all amounts in such account exclusively to pay 
     premiums that would (but for this subsection) be required to 
     be paid by the assigned operator.

     Upon termination of the obligations for the premium liability 
     of any assigned operator or related person for which such 
     account is maintained, all funds remaining in such account 
     (and earnings thereon) shall be refunded to such person as 
     may be designated by the common parent described in paragraph 
     (1)(B).''.
       (b) Individual Employer Plans.--Section 9711(c) of the 
     Internal Revenue Code of 1986 (relating to joint and several 
     liability) is amended to read as follows:
       ``(c) Joint and Several Liability of Related Persons.--
       ``(1) In general.--Except as provided in paragraph (2), 
     each related person of a last signatory operator to which 
     subsection (a) or (b) applies shall be jointly and severally 
     liable with the last signatory operator for the provision of 
     health care coverage described in subsection (a) or (b).
       ``(2) Liability limited if security provided.--If--
       ``(A) security meeting the requirements of paragraph (3) is 
     provided by or on behalf of--
       ``(i) any last signatory operator which is an assigned 
     operator described in section 9704(j)(2), or
       ``(ii) any related person to any last signatory operator 
     described in clause (i), and
       ``(B) the common parent of the controlled group of 
     corporations described in section 9704(j)(2)(B) is jointly 
     and severally liable for the provision of health care under 
     this section which, but for this paragraph, would be required 
     to be provided by the last signatory operator or related 
     person,

     then, as of the date the security is provided, such common 
     parent (and no other person) shall be liable for the 
     provision of health care under this section which the last 
     signatory operator or related person would otherwise be 
     required to provide. Security may be provided under this 
     paragraph without regard to whether a payment was made under 
     section 9704(j).
       ``(3) Security.--Security meets the requirements of this 
     paragraph if--
       ``(A) the security--
       ``(i) is in the form of a bond, letter of credit, or cash 
     escrow,
       ``(ii) is provided to the trustees of the 1992 UMWA Benefit 
     Plan solely for the purpose of paying premiums for 
     beneficiaries who would be described in section 9712(b)(2)(B) 
     if the requirements of this section were not met by the last 
     signatory operator, and
       ``(iii) is in an amount equal to 1 year of liability of the 
     last signatory operator under this section, determined by 
     using the average cost of such operator's liability during 
     the prior 3 calendar years;
       ``(B) the security is in addition to any other security 
     required under any other provision of this title; and
       ``(C) the security remains in place for 5 years.
       ``(4) Refunds of security.--The remaining amount of any 
     security provided under this subsection (and earnings 
     thereon) shall be refunded to the last signatory operator as 
     of the earlier of--
       ``(A) the termination of the obligations of the last 
     signatory operator under this section, or
       ``(B) the end of the 5-year period described in paragraph 
     (4)(C).''.
       (c) 1992 UMWA Benefit Plan.--Section 9712(d)(4) of the 
     Internal Revenue Code of 1986 (relating to joint and several 
     liability) is amended by adding at the end the following new 
     sentence: ``The provisions of section 9711(c)(2) shall apply 
     to any last signatory operator described in such section 
     (without regard to whether security is provided under such 
     section, a payment is made under section 9704(j), or both) 
     and if security meeting the requirements of section 
     9711(c)(3) is provided, the common parent described in 
     section 9711(c)(2)(B) shall be exclusively responsible for 
     any liability for premiums under this section which, but for 
     this sentence, would be required to be paid by the last 
     signatory operator or any related person.''.
       (d) Successor in Interest.--Section 9701(c) of the Internal 
     Revenue Code of 1986 (relating to terms relating to 
     operators) is amended by adding at the end the following new 
     paragraph:
       ``(8) Successor in interest.--
       ``(A) Safe harbor.--The term `successor in interest' shall 
     not include any person who--
       ``(i) is an unrelated person to an eligible seller 
     described in subparagraph (C); and
       ``(ii) purchases for fair market value assets, or all of 
     the stock, of a related person to such seller, in a bona 
     fide, arm's-length sale.
       ``(B) Unrelated person.--The term `unrelated person' means 
     a purchaser who does not bear a relationship to the eligible 
     seller described in section 267(b).
       ``(C) Eligible seller.--For purposes of this paragraph, the 
     term `eligible seller' means an assigned operator described 
     in section 9704(j)(2) or a related person to such assigned 
     operator.''.
       (e) Effective Date.--The amendments made by this section 
     shall take effect on the date of the enactment of this Act, 
     except that the amendment made by subsection (d) shall apply 
     to transactions after the date of the enactment of this Act.

     SEC. 322. TRANSFERS TO FUNDS; PREMIUM RELIEF.

       (a) Combined Fund.--
       (1) Federal transfers.--Section 9705(b) of the Internal 
     Revenue Code of 1986 (relating to transfers from Abandoned 
     Mine Reclamation Fund) is amended--
       (A) in paragraph (1), by striking ``section 402(h)'' and 
     inserting ``subsections (h) and (i) of section 402'';
       (B) by striking paragraph (2) and inserting the following 
     new paragraph:
       ``(2) Use of funds.--Any amount transferred under paragraph 
     (1) for any fiscal year shall be used to pay benefits and 
     administrative costs of beneficiaries of the Combined Fund or 
     for such other purposes as are specifically provided in the 
     Acts described in paragraph (1).''; and
       (C) by striking ``From Abandoned Mine Reclamation Fund''.
       (2) Modifications of premiums to reflect federal 
     transfers.--
       (A) Elimination of unassigned beneficiaries premium.--
     Section 9704(d) of such Code (establishing unassigned 
     beneficiaries premium) is amended to read as follows:
       ``(d) Unassigned Beneficiaries Premium.--
       ``(1) Plan years ending on or before september 30, 2006.--
     For plan years ending on or before September 30, 2006, the 
     unassigned beneficiaries premium for any assigned operator 
     shall be equal to the applicable percentage of the product of 
     the per beneficiary premium for the plan year multiplied by 
     the number of eligible beneficiaries who are not assigned 
     under section 9706 to any person for such plan year.
       ``(2) Plan years beginning on or after october 1, 2006.--
       ``(A) In general.--For plan years beginning on or after 
     October 1, 2006, subject to subparagraph (B), there shall be 
     no unassigned beneficiaries premium, and benefit costs with 
     respect to eligible beneficiaries who are not assigned under 
     section 9706 to any person for any such plan year shall be 
     paid from amounts transferred under section 9705(b).
       ``(B) Inadequate transfers.--If, for any plan year 
     beginning on or after October 1, 2006, the amounts 
     transferred under section 9705(b) are less than the amounts 
     required to be transferred to the Combined Fund under 
     subsection (h)(2)(A) or (i) of section 402 of the Surface 
     Mining Control and Reclamation Act of 1977 (30 U.S.C. 1232)), 
     then the unassigned beneficiaries premium for any assigned 
     operator shall be equal to the operator's applicable 
     percentage of the amount required to be so transferred which 
     was not so transferred.''.
       (B) Premium accounts.--
       (i) Crediting of accounts.--Section 9704(e)(1) of such Code 
     (relating to premium accounts; adjustments) is amended by 
     inserting ``and amounts transferred under section 9705(b)'' 
     after ``premiums received''.
       (ii) Surpluses attributable to public funding.--Section 
     9704(e)(3)(A) of such Code is amended by adding at the end 
     the following new sentence: ``Amounts credited to an account 
     from amounts transferred under section 9705(b) shall not be 
     taken into account in determining whether there is a surplus 
     in the account for purposes of this paragraph.''
       (C) Applicable percentage.--Section 9704(f)(2) of such Code 
     (relating to annual adjustments) is amended by adding at the 
     end the following new subparagraph:
       ``(C) In the case of plan years beginning on or after 
     October 1, 2007, the total number of

[[Page 16814]]

     assigned eligible beneficiaries shall be reduced by the 
     eligible beneficiaries whose assignments have been revoked 
     under section 9706(h).''.
       (3) Assignments and reassignment.--Section 9706 of the 
     Internal Revenue Code of 1986 (relating to assignment of 
     eligible beneficiaries) is amended by adding at the end the 
     following:
       ``(h) Assignments as of October 1, 2007.--
       ``(1) In general.--Subject to the premium obligation set 
     forth in paragraph (3), the Commissioner of Social Security 
     shall--
       ``(A) revoke all assignments to persons other than 1988 
     agreement operators for purposes of assessing premiums for 
     plan years beginning on and after October 1, 2007; and
       ``(B) make no further assignments to persons other than 
     1988 agreement operators, except that no individual who 
     becomes an unassigned beneficiary by reason of subparagraph 
     (A) may be assigned to a 1988 agreement operator.
       ``(2) Reassignment upon purchase.--This subsection shall 
     not be construed to prohibit the reassignment under 
     subsection (b)(2) of an eligible beneficiary.
       ``(3) Liability of persons during three fiscal years 
     beginning on and after october 1, 2007.--In the case of each 
     of the fiscal years beginning on October 1, 2007, 2008, and 
     2009, each person other than a 1988 agreement operator shall 
     pay to the Combined Fund the following percentage of the 
     amount of annual premiums that such person would otherwise be 
     required to pay under section 9704(a), determined on the 
     basis of assignments in effect without regard to the 
     revocation of assignments under paragraph (1)(A):
       ``(A) For the fiscal year beginning on October 1, 2007, 55 
     percent.
       ``(B) For the fiscal year beginning on October 1, 2008, 40 
     percent.
       ``(C) For the fiscal year beginning on October 1, 2009, 15 
     percent.''.
       (4) Effective date.--The amendments made by this subsection 
     shall apply to plan years of the Combined Fund beginning 
     after September 30, 2006.
       (b) 1992 UMWA Benefit and Other Plans.--
       (1) Transfers to plans.--Section 9712(a) of the Internal 
     Revenue Code of 1986 (relating to the establishment and 
     coverage of the 1992 UMWA Benefit Plan) is amended by adding 
     at the end the following:
       ``(3) Transfers under other federal statutes.--
       ``(A) In general.--The 1992 UMWA Benefit Plan shall include 
     any amount transferred to the plan under subsections (h) and 
     (i) of section 402 of the Surface Mining Control and 
     Reclamation Act of 1977 (30 U.S.C. 1232).
       ``(B) Use of funds.--Any amount transferred under 
     subparagraph (A) for any fiscal year shall be used to provide 
     the health benefits described in subsection (c) with respect 
     to any beneficiary for whom no monthly per beneficiary 
     premium is paid pursuant to paragraph (1)(A) or (3) of 
     subsection (d).
       ``(4) Special rule for 1993 plan.--
       ``(A) In general.--The plan described in section 
     402(h)(2)(C) of the Surface Mining Control and Reclamation 
     Act of 1977 (30 U.S.C. 1232(h)(2)(C)) shall include any 
     amount transferred to the plan under subsections (h) and (i) 
     of the Surface Mining Control and Reclamation Act of 1977 (30 
     U.S.C. 1232).
       ``(B) Use of funds.--Any amount transferred under 
     subparagraph (A) for any fiscal year shall be used to provide 
     the health benefits described in section 402(h)(2)(C)(i) of 
     the Surface Mining Control and Reclamation Act of 1977 (30 
     U.S.C. 1232(h)(2)(C)(i)) to individuals described in section 
     402(h)(2)(C) of such Act (30 U.S.C. 1232(h)(2)(C)).''.
       (2) Premium adjustments.--
       (A) In general.--Section 9712(d)(1) of such Code (relating 
     to guarantee of benefits) is amended to read as follows:
       ``(1) In general.--All 1988 last signatory operators shall 
     be responsible for financing the benefits described in 
     subsection (c) by meeting the following requirements in 
     accordance with the contribution requirements established in 
     the 1992 UMWA Benefit Plan:
       ``(A) The payment of a monthly per beneficiary premium by 
     each 1988 last signatory operator for each eligible 
     beneficiary of such operator who is described in subsection 
     (b)(2) and who is receiving benefits under the 1992 UMWA 
     benefit plan.
       ``(B) The provision of a security (in the form of a bond, 
     letter of credit, or cash escrow) in an amount equal to a 
     portion of the projected future cost to the 1992 UMWA Benefit 
     Plan of providing health benefits for eligible and 
     potentially eligible beneficiaries attributable to the 1988 
     last signatory operator.
       ``(C) If the amounts transferred under subsection (a)(3) 
     are less than the amounts required to be transferred to the 
     1992 UMWA Benefit Plan under subsections (h) and (i) of 
     section 402 of the Surface Mining Control and Reclamation Act 
     of 1977 (30 U.S.C. 1232), the payment of an additional 
     backstop premium by each 1988 last signatory operator which 
     is equal to such operator's share of the amounts required to 
     be so transferred but which were not so transferred, 
     determined on the basis of the number of eligible and 
     potentially eligible beneficiaries attributable to the 
     operator.''.
       (B) Conforming amendments.--Section 9712(d) of such Code is 
     amended--
       (i) in paragraph (2)(B), by striking ``prefunding'' and 
     inserting ``backstop'', and
       (ii) in paragraph (3), by striking ``paragraph (1)(B)'' and 
     inserting ``paragraph (1) (A)''.
       (C) Effective date.--The amendments made by this paragraph 
     shall apply to fiscal years beginning on or after October 1, 
     2010.

     SEC. 323. OTHER PROVISIONS.

       (a) Board of Trustees.--Section 9702(b) of the Internal 
     Revenue Code of 1986 (relating to board of trustees of the 
     Combined Fund) is amended to read as follows:
       ``(b) Board of Trustees.--
       ``(1) In general.--For purposes of subsection (a), the 
     board of trustees for the Combined Fund shall be appointed as 
     follows:
       ``(A) 2 individuals who represent employers in the coal 
     mining industry shall be designated by the BCOA;
       ``(B) 2 individuals designated by the United Mine Workers 
     of America; and
       ``(C) 3 individuals selected by the individuals appointed 
     under subparagraphs (A) and (B).
       ``(2) Successor trustees.--Any successor trustee shall be 
     appointed in the same manner as the trustee being succeeded. 
     The plan establishing the Combined Fund shall provide for the 
     removal of trustees.
       ``(3) Special rule.--If the BCOA ceases to exist, any 
     trustee or successor under paragraph (1)(A) shall be 
     designated by the 3 employers who were members of the BCOA on 
     the enactment date and who have been assigned the greatest 
     number of eligible beneficiaries under section 9706.''.
       (b) Enforcement of Obligations.--
       (1) Failure to pay premiums.--Section 9707(a) of the 
     Internal Revenue Code of 1986 is amended to read as follows:
       ``(a) Failures to Pay.--
       ``(1) Premiums for eligible beneficiaries.--There is hereby 
     imposed a penalty on the failure of any assigned operator to 
     pay any premium required to be paid under section 9704 with 
     respect to any eligible beneficiary.
       ``(2) Contributions required under the mining laws.--There 
     is hereby imposed a penalty on the failure of any person to 
     make a contribution required under section 402(h)(5)(B)(ii) 
     of the Surface Mining Control and Reclamation Act of 1977 to 
     a plan referred to in section 402(h)(2)(C) of such Act. For 
     purposes of applying this section, each such required monthly 
     contribution for the hours worked of any individual shall be 
     treated as if it were a premium required to be paid under 
     section 9704 with respect to an eligible beneficiary.''.
       (2) Civil enforcement.--Section 9721 of such Code is 
     amended to read as follows:

     ``SEC. 9721. CIVIL ENFORCEMENT.

       ``The provisions of section 4301 of the Employee Retirement 
     Income Security Act of 1974 shall apply, in the same manner 
     as any claim arising out of an obligation to pay withdrawal 
     liability under subtitle E of title IV of such Act, to any 
     claim--
       ``(1) arising out of an obligation to pay any amount 
     required to be paid by this chapter; or
       ``(2) arising out of an obligation to pay any amount 
     required by section 402(h)(5)(B)(ii) of the Surface Mining 
     Control and Reclamation Act of 1977 (30 U.S.C. 
     1232(h)(5)(B)(ii)).''.
                                 ______
                                 
  SA 4796. Mr. CONRAD submitted an amendment intended to be proposed by 
him to the bill H.R. 5631, making appropriations for the Department of 
Defense for the fiscal year ending September 30, 2007, and for other 
purposes; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. Of the amount appropriated or otherwise made 
     available by title IV under the heading ``Research, 
     Development, Test and Evaluation, Air Force'', up to 
     $6,000,000 may be available for Military-Standard-1760 (MIL-
     STD 1760) integration for the internal weapons bays of B-52 
     aircraft.
                                 ______
                                 
  SA 4797. Mr. VOINOVICH (for himself and Mr. DeWINE) submitted an 
amendment intended to be proposed by him to the bill H.R. 5631, making 
appropriations for the Department of Defense for the fiscal year ending 
September 30, 2007, and for other purposes; which was ordered to lie on 
the table; as follows:

       On page 218, between lines 6 and 7, insert the following:
       Sec. 8109. Of the amount appropriated or otherwise made 
     available by title IV under the heading ``Research, 
     Development, Test and Evaluation, Army'', $1,000,000 may be 
     available for the Portable Battery Operated Solid-State 
     Electrochemical Oxygen Generator project for the purpose of 
     developing a field-portable oxygen generation device to 
     enable the quick administration of oxygen to members of the 
     Armed Forces wounded in action.
                                 ______
                                 
  SA 4798. Mr. ISAKSON submitted an amendment intended to be proposed 
by him to the bill H.R. 5631, making appropriations for the Department 
of Defense for the fiscal year ending September 30, 2007, and for other 
purposes; as follows:


[[Page 16815]]

       At the end of title VIII, add the following:
       Sec. 8109. Of the amount appropriated or otherwise made 
     available by title IV under the heading ``Research, 
     Development, Test and Evaluation, Army'', up to $1,000,000 
     may be available for environmental management and compliance 
     information.
                                 ______
                                 
  SA 4799. Mr. DeWINE (for himself and Mr. Voinovich) submitted an 
amendment intended to be proposed by him to the bill H.R. 5631, making 
appropriations for the Department of Defense for the fiscal year ending 
September 30, 2007, and for other purposes; which was ordered to lie on 
the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. (a) Additional Amount for Shipbuilding and 
     Conversion, Navy.--The amount appropriated by title III under 
     the heading ``Shipbuilding and Conversion, Navy'' is hereby 
     increased by $23,000,000.
       (b) Availability.--Of the amount appropriated by title III 
     under the heading ``Shipbuilding and Conversion, Navy'', as 
     increased by subsection (a), up to $23,000,000 may be 
     available for the Carrier Replacement Program.
       (c) Supplement Not Supplant.--Amounts available under 
     subsection (b) for the purpose specified in that subsection 
     are in addition to any other amounts available under this Act 
     for that purpose.
       (d) Offset.--The amount appropriated by title II under the 
     heading ``Operation and Maintenance, Defense-Wide'' is hereby 
     reduced by $23,000,000.
                                 ______
                                 
  SA 4800. Mr. DeWINE (for himself and Mr. Voinovich) submitted an 
amendment intended to be proposed by him to the bill H.R. 5631, making 
appropriations for the Department of Defense for the fiscal year ending 
September 30, 2007, and for other purposes; which was ordered to lie on 
the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. (a) Additional Amount for Shipbuilding and 
     Conversion, Navy.--The amount appropriated by title III under 
     the heading ``Shipbuilding and Conversion, Navy'' is hereby 
     increased by $23,000,000.
       (b) Availability.--Of the amount appropriated by title III 
     under the heading ``Shipbuilding and Conversion, Navy'', as 
     increased by subsection (a), up to $23,000,000 may be 
     available for the Carrier Replacement Program.
       (c) Supplement Not Supplant.--Amounts available under 
     subsection (b) for the purpose specified in that subsection 
     are in addition to any other amounts available under this Act 
     for that purpose.
                                 ______
                                 
  SA 4801. Mr. DeWINE (for himself and Mr. Voinovich) submitted an 
amendment intended to be proposed by him to the bill H.R. 5631, making 
appropriations for the Department of Defense for the fiscal year ending 
September 30, 2007, and for other purposes; which was ordered to lie on 
the table; as follows:

         At the end of title VIII, add the following:
         Sec. 8109. Of the amount appropriated or otherwise made 
     available by title III under the heading ``Shipbuilding and 
     Conversion, Navy'' , up to $23,000,000 may be available for 
     the Carrier Replacement Program for advance procurement of 
     nuclear propulsion equipment.
                                 ______
                                 
  SA 4802. Mr. KENNEDY (for himself, Mr. Reid, Mr. Biden, Mr. Levin, 
Mr. Reed, Mr. Lautenberg, and Mr. Rockefeller) submitted an amendment 
intended to be proposed by him to the bill H.R. 5631, making 
appropriations for the Department of Defense for the fiscal year ending 
September 30, 2007, and for other purposes; as follows:

         On page 150, line 24, insert before the period the 
     following: ``: Provided, That Director of National 
     Intelligence shall, utilizing amounts appropriated by this 
     heading, prepare by not later than October 1, 2006, a new 
     National Intelligence Estimate on Iraq with an assessment by 
     the intelligence community of critical political, economic, 
     and security trends in Iraq, which shall address such matters 
     as the Director of National Intelligence considers 
     appropriate, including (1) an assessment whether Iraq is in 
     or is descending into civil war and the actions that will 
     prevent or reverse deterioration of conditions promoting 
     civil war, including sectarianism, (2) an assessment whether 
     Iraq is succeeding in standing up effective security forces, 
     and the actions that will increase the chances of that 
     occurring, including an assessment of (A) the extent to which 
     militias are providing security in Iraq, and (B) the extent 
     to which the Government of Iraq has developed and implemented 
     a credible plan to disarm and demobilize and reintegrate 
     militias into government security forces and is working to 
     obtain a political commitment from political parties to ban 
     militias, (3) an assessment of (A) the extent of the threat 
     from violent extremist-related terrorism, including al Qaeda, 
     in and from Iraq, (B) the extent to which terrorism in Iraq 
     has exacerbated terrorism in the region and globally, (C) the 
     extent to which terrorism in Iraq has increased the threat to 
     United States persons and interests around the world, and (D) 
     actions to address the terrorist threat, (4) an assessment 
     whether Iraq is succeeding in creating a stable and effective 
     unity government, the likelihood that changes to the 
     constitution will be made to address concerns of the Sunni 
     community, and the actions that will increase the chances of 
     that occurring, (5) an assessment (A) whether Iraq is 
     succeeding in rebuilding its economy and creating economic 
     prosperity for Iraqis, (B) the likelihood that economic 
     reconstruction in Iraq will significantly diminish the 
     dependence of Iraq on foreign aid to meet its domestic 
     economic needs, and (C) the actions that will increase the 
     chances of that occurring, (6) a description of the 
     optimistic, most likely, and pessimistic scenarios for the 
     stability of Iraq through 2007, (7) an assessment whether, 
     and in what ways, the large-scale presence of multinational 
     forces in Iraq helps or hinders the chances of success in 
     Iraq; and (8) an assessment of the extent to which the 
     situation in Iraq is affecting relations with Iran, Saudi 
     Arabia, Turkey, and other countries in the region: Provided 
     further, That, not later than October 1, 2006, the Director 
     of National Intelligence shall submit to Congress the 
     National Intelligence Estimate prepared under the preceding 
     proviso, together with an unclassified summary of the 
     National Intelligence Estimate: Provided further, That if the 
     Director of National Intelligence is unable to submit the 
     National Intelligence Estimate by the date specified in the 
     preceding proviso, the Director shall submit to Congress, not 
     later than that date, a report setting forth the reasons for 
     being unable to do so''.
                                 ______
                                 
  SA 4803. Mr. BYRD submitted an amendment intended to be proposed by 
him to the bill H.R. 5631, making appropriations for the Department of 
Defense for the fiscal year ending September 30, 2007, and for other 
purposes; as follows:

         At the end of title VIII, add the following:
         Sec. 8109. (a) Interim Report on Management of Biometrics 
     Program.--Not later than September 8, 2006, the Secretary of 
     Defense shall submit to the congressional defense committees 
     an interim report on the management of the biometrics program 
     of the Department of Defense.
         (b) Final Report.--Not later than October 15, 2006, the 
     Secretary shall submit to the congressional defense 
     committees a final report on the management of the biometrics 
     program of the Department of Defense.
         (c) Report Elements.--Each report under this section 
     shall include, current as of the date of such report, the 
     following:
         (1) A detailed description of the recommendations of the 
     Defense Science Board regarding the management of the 
     biometrics program of the Department of Defense.
         (2) Such recommendations as the Defense Science Board 
     considers appropriate regarding changes of mission for the 
     existing biometrics support officers.
                                 ______
                                 
  SA 4804. Mr. LAUTENBERG (for himself, Mr. Harkin, Ms. Stabenow, Mr. 
Lieberman, Mrs. Lincoln, and Mr. Menendez) submitted an amendment 
intended to be proposed by him to the bill H.R. 5631, making 
appropriations for the Department of Defense for the fiscal year ending 
September 30, 2007, and for other purposes; which was ordered to lie on 
the table; as follows:

         At the end of title VIII, add the following:
         Sec. 8109. No funds appropriated or otherwise made 
     available to the Department of Defense under title VI under 
     the heading ``Defense Health Program'' may be obligated or 
     expended unless, during the period beginning on October 1, 
     2006, and ending on September 30, 2007, the cost sharing 
     requirements established under paragraph (6) of section 
     1074g(a) of title 10, United States Code, for pharmaceutical 
     agents available through retail pharmacies covered by 
     paragraph (2)(E)(ii) of such section do not exceed amounts as 
     follows:
         (1) In the case of generic agents, $3.
         (2) In the case of formulary agents, $9.
         (3) In the case of nonformulary agents, $22.
                                 ______
                                 
  SA 4805. Mr. DORGAN submitted an amendment intended to be proposed by 
him to the bill H.R. 5631, making appropriations for the Department of 
Defense for the fiscal year ending September 30, 2007, and for other 
purposes; as follows:

       On page 238, after line 24, add the following:

        TITLE X--ELIMINATION OF FRAUD IN GOVERNMENT CONTRACTING

     SEC. 10001. SHORT TITLE.

       This title may be cited as the ``Honest Leadership and 
     Accountability in Contracting Act of 2006''.

[[Page 16816]]



               Subtitle A--Elimination of Fraud and Abuse

     SEC. 10011. PROHIBITION OF WAR PROFITEERING AND FRAUD.

       (a) Prohibition.--
       (1) In general.--Chapter 47 of title 18, United States 
     Code, is amended by adding at the end the following:

     ``Sec. 1039. War profiteering and fraud

       ``(a) Prohibition.--
       ``(1) In general.--Whoever, in any matter involving a 
     contract or the provision of goods or services, directly or 
     indirectly, in connection with a war or military action 
     knowingly and willfully--
       ``(A) executes or attempts to execute a scheme or artifice 
     to defraud the United States or the entity having 
     jurisdiction over the area in which such activities occur;
       ``(B) falsifies, conceals, or covers up by any trick, 
     scheme, or device a material fact;
       ``(C) makes any materially false, fictitious, or fraudulent 
     statements or representations, or makes or uses any 
     materially false writing or document knowing the same to 
     contain any materially false, fictitious, or fraudulent 
     statement or entry; or
       ``(D) materially overvalues any good or service with the 
     specific intent to excessively profit from the war or 
     military action;
     shall be fined under paragraph (2), imprisoned not more than 
     20 years, or both.
       ``(2) Fine.--A person convicted of an offense under 
     paragraph (1) may be fined the greater of--
       ``(A) $1,000,000; or
       ``(B) if such person derives profits or other proceeds from 
     the offense, not more than twice the gross profits or other 
     proceeds.
       ``(b) Extraterritorial Jurisdiction.--There is 
     extraterritorial Federal jurisdiction over an offense under 
     this section.
       ``(c) Venue.--A prosecution for an offense under this 
     section may be brought--
       ``(1) as authorized by chapter 211 of this title;
       ``(2) in any district where any act in furtherance of the 
     offense took place; or
       ``(3) in any district where any party to the contract or 
     provider of goods or services is located.''.
       (2) Clerical amendment.--The table of sections for chapter 
     47 of title 18, United States Code, is amended by adding at 
     the end the following:

``1039. War profiteering and fraud.''.

       (b) Civil Forfeiture.--Section 981(a)(1)(C) of title 18, 
     United States Code, is amended by inserting ``1039,'' after 
     ``1032,''.
       (c) Criminal Forfeiture.--Section 982(a)(2)(B) of title 18, 
     United States Code, is amended by striking ``or 1030'' and 
     inserting ``1030, or 1039''.
       (d) Treatment Under Money Laundering Offense.--Section 
     1956(c)(7)(D) of title 18, United States Code, is amended by 
     inserting the following: ``, section 1039 (relating to war 
     profiteering and fraud)'' after ``liquidating agent of 
     financial institution),''.

     SEC. 10012. SUSPENSION AND DEBARMENT OF UNETHICAL 
                   CONTRACTORS.

       (a) In General.--Not later than 90 days after the date of 
     the enactment of this Act, the Federal Acquisition Regulation 
     issued pursuant to section 25 of the Office of Federal 
     Procurement Policy Act (41 U.S.C. 421) shall be revised to 
     provide that no prospective contractor shall be considered to 
     have a satisfactory record of integrity and business ethics 
     if it--
       (1) has exhibited a pattern of overcharging the Government 
     under Federal contracts; or
       (2) has exhibited a pattern of failing to comply with the 
     law, including tax, labor and employment, environmental, 
     antitrust, and consumer protection laws.
       (b) Effective Date.--The revised regulation required by 
     this section shall apply with respect to all contracts for 
     which solicitations are issued after the date that is 90 days 
     after the date of the enactment of this Act.

     SEC. 10013. DISCLOSURE OF AUDIT REPORTS.

       (a) Disclosure of Information to Congress.--
       (1) In general.--The head of each executive agency shall 
     maintain a list of audit reports issued by the agency during 
     the current and previous calendar years that--
       (A) describe significant contractor costs that have been 
     identified as unjustified, unsupported, questioned, or 
     unreasonable under any contract, task or delivery order, or 
     subcontract; or
       (B) identify significant or substantial deficiencies in any 
     business system of any contractor under any contract, task or 
     delivery order, or subcontract.
       (2) Submission of individual audits.--The head of each 
     executive agency shall provide, within 14 days of a request 
     in writing by the chairman or ranking member of a committee 
     of jurisdiction, a full and unredacted copy of--
       (A) the current version of the list maintained pursuant to 
     paragraph (1); or
       (B) any audit or other report identified on such list.
       (b) Publication of Information on Federal Contractor 
     Penalties and Violations.--
       (1) In general.--Not later than 180 days after the date of 
     the enactment of this Act, the Federal Procurement Data 
     System shall be modified to include--
       (A) information on instances in which any major contractor 
     has been fined, paid penalties or restitution, settled, plead 
     guilty to, or had judgments entered against it in connection 
     with allegations of improper conduct; and
       (B) information on all sole source contract awards in 
     excess of $2,000,000 entered into by an executive agency.
       (2) Publicly available website.--The information required 
     by paragraph (1) shall be made available through the publicly 
     available website of the Federal Procurement Data System.

                      Subtitle B--Contract Matters

                   Part 1--Competition in Contracting

     SEC. 10021. PROHIBITION ON AWARD OF MONOPOLY CONTRACTS.

       (a) Civilian Agency Contracts.--Section 303H(d) of the 
     Federal Property and Administrative Services Act of 1949 (41 
     U.S.C. 253h(d)) is amended by adding at the end the following 
     new paragraph:
       ``(4)(A) No task or delivery order contract in an amount 
     estimated to exceed $100,000,000 (including all options) may 
     be awarded to a single contractor unless the head of the 
     agency determines in writing that--
       ``(i) because of the size, scope, or method of performance 
     of the requirement, it would not be practical to award 
     multiple task or delivery order contracts;
       ``(ii) the task orders expected under the contract are so 
     integrally related that only a single contractor can 
     reasonably perform the work; or
       ``(iii) for any other reason, it is necessary in the public 
     interest to award the contract to a single contractor.
       ``(B) The head of the agency shall notify Congress within 
     30 days of any determination under subparagraph (A)(iii).''.
       (b) Defense Contracts.--Section 2304a(d) of title 10, 
     United States Code, is amended by adding at the end the 
     following new paragraph:
       ``(4)(A) No task or delivery order contract in an amount 
     estimated to exceed $100,000,000 (including all options) may 
     be awarded to a single contractor unless the head of the 
     agency determines in writing that--
       ``(i) because of the size, scope, or method of performance 
     of the requirement, it would not be practical to award 
     multiple task or delivery order contracts;
       ``(ii) the task orders expected under the contract are so 
     integrally related that only a single contractor can 
     reasonably perform the work; or
       ``(iii) for any other reason, it is necessary in the public 
     interest to award the contract to a single contractor.
       ``(B) The head of the agency shall notify Congress within 
     30 days of any determination under subparagraph (A)(iii).''.

     SEC. 10022. COMPETITION IN MULTIPLE AWARD CONTRACTS.

       (a) Regulations Required.--Not later than 180 days after 
     the date of the enactment of this Act, the Federal 
     Acquisition Regulation shall be revised to require 
     competition in the purchase of goods and services by each 
     executive agency pursuant to multiple award contracts.
       (b) Content of Regulations.--(1) The regulations required 
     by subsection (a) shall provide, at a minimum, that each 
     individual purchase of goods or services in excess of 
     $1,000,000 that is made under a multiple award contract shall 
     be made on a competitive basis unless a contracting officer 
     of the executive agency--
       (A) waives the requirement on the basis of a determination 
     that--
       (i) one of the circumstances described in paragraphs (1) 
     through (4) of section 303J(b) of the Federal Property and 
     Administrative Services Act of 1949 (41 U.S.C. 253j(b)) 
     applies to such individual purchase; or
       (ii) a statute expressly authorizes or requires that the 
     purchase be made from a specified source; and
       (B) justifies the determination in writing.
       (2) For purposes of this subsection, an individual purchase 
     of goods or services is made on a competitive basis only if 
     it is made pursuant to procedures that--
       (A) require fair notice of the intent to make that purchase 
     (including a description of the work to be performed and the 
     basis on which the selection will be made) to be provided to 
     all contractors offering such goods or services under the 
     multiple award contract; and
       (B) afford all contractors responding to the notice a fair 
     opportunity to make an offer and have that offer fairly 
     considered by the official making the purchase.
       (3) Notwithstanding paragraph (2), notice may be provided 
     to fewer than all contractors offering such goods or services 
     under a multiple award contract described in subsection 
     (c)(2)(A) if notice is provided to as many contractors as 
     practicable.
       (4) A purchase may not be made pursuant to a notice that is 
     provided to fewer than all contractors under paragraph (3) 
     unless--
       (A) offers were received from at least three qualified 
     contractors; or
       (B) a contracting officer of the executive agency 
     determines in writing that no additional qualified 
     contractors were able to be identified despite reasonable 
     efforts to do so.
       (c) Definitions.--In this section:
       (1) The term ``individual purchase'' means a task order, 
     delivery order, or other purchase.
       (2) The term ``multiple award contract'' means--

[[Page 16817]]

       (A) a contract that is entered into by the Administrator of 
     General Services under the multiple award schedule program 
     referred to in section 309(b)(3) of the Federal Property and 
     Administrative Services Act of 1949 (41 U.S.C. 259(b)(3));
       (B) a multiple award task order contract that is entered 
     into under the authority of sections 2304a through 2304d of 
     title 10, United States Code, or sections 303H through 303K 
     of the Federal Property and Administrative Services Act of 
     1949 (41 U.S.C. 253h through 253k); and
       (C) any other indefinite delivery, indefinite quantity 
     contract that is entered into by the head of an executive 
     agency with two or more sources pursuant to the same 
     solicitation.
       (d) Applicability.--The revisions to the Federal 
     Acquisition Regulation pursuant to subsection (a) shall take 
     effect not later than 180 days after the date of the 
     enactment of this Act, and shall apply to all individual 
     purchases of goods or services that are made under multiple 
     award contracts on or after the effective date, without 
     regard to whether the multiple award contracts were entered 
     into before, on, or after such effective date.
       (e) Conforming Amendments to Defense Contract Provision.--
     Section 803 of the National Defense Authorization Act for 
     Fiscal Year 2002 (Public Law 107-107; 10 U.S.C. 2304 note) is 
     amended as follows:
       (1) Goods covered.--(A) The section heading is amended by 
     inserting ``GOODS OR'' before ``SERVICES''.
       (B) Subsection (a) is amended by inserting ``goods and'' 
     before ``services''.
       (C) The following provisions are amended by inserting 
     ``goods or'' before ``services'' each place it appears:
       (i) Paragraphs (1), (2), and (3) of subsection (b).
       (ii) Subsection (d).
       (D) Such section is amended by adding at the end the 
     following new subsection:
       ``(e) Applicability to Goods.--The Secretary shall revise 
     the regulations promulgated pursuant to subsection (a) to 
     cover purchases of goods by the Department of Defense 
     pursuant to multiple award contracts. The revised regulations 
     shall take effect in final form not later than 180 days after 
     the date of the enactment of this subsection and shall apply 
     to all individual purchases of goods that are made under 
     multiple award contracts on or after the effective date, 
     without regard to whether the multiple award contracts were 
     entered into before, on, or after such effective date.''.
       (f) Protest Rights for Certain Awards.--
       (1) Civilian agency contracts.--Section 303J(d) of the 
     Federal Property and Administrative Services Act (41 U.S.C. 
     253j(d)) is amended by inserting ``with a value of less than 
     $500,000'' after ``task or delivery order''.
       (2) Defense contracts.--Section 2304c(d) of title 10, 
     United States Code, is amended by inserting ``with a value of 
     less than $500,000'' after ``task or delivery order''.

                   Part 2--Contract Personnel Matters

     SEC. 10031. CONTRACTOR CONFLICTS OF INTEREST.

       (a) Prohibition on Contracts Relating to Inherently 
     Governmental Functions.--The head of an agency may not enter 
     into a contract for the performance of any inherently 
     governmental function.
       (b) Prohibition on Contracts for Contract Oversight.--
       (1) Prohibition.--The head of an agency may not enter into 
     a contract for the performance of acquisition functions 
     closely associated with inherently governmental functions 
     with any entity unless the head of the agency determines in 
     writing that--
       (A) neither that entity nor any related entity will be 
     responsible for performing any of the work under a contract 
     which the entity will help plan, evaluate, select a source, 
     manage or oversee; and
       (B) the agency has taken appropriate steps to prevent or 
     mitigate any organizational conflict of interest that may 
     arise because the entity--
       (i) has a separate ongoing business relationship, such as a 
     joint venture or contract, with any of the contractors to be 
     overseen;
       (ii) would be placed in a position to affect the value or 
     performance of work it or any related entity is doing under 
     any other Government contract;
       (iii) has a reverse role with the contractor to be overseen 
     under one or more separate Government contracts; or
       (iv) has some other relationship with the contractor to be 
     overseen that could reasonably appear to bias the 
     contractor's judgment.
       (2) Related entity defined.--In this subsection, the term 
     ``related entity'', with respect to a contractor, means any 
     subsidiary, parent, affiliate, joint venture, or other entity 
     related to the contractor.
       (c) Definitions.--In this section:
       (1) The term ``inherently governmental functions'' has the 
     meaning given to such term in part 7.5 of the Federal 
     Acquisition Regulation.
       (2) The term ``functions closely associated with 
     governmental functions'' means the functions described in 
     section 7.503(d) of the Federal Acquisition Regulation.
       (3) The term ``organizational conflict of interest'' has 
     the meaning given such term in part 9.5 of the Federal 
     Acquisition Regulation.
       (d) Effective Date and Applicability.--This section shall 
     take effect on the date of the enactment of this Act and 
     shall apply to--
       (1) contracts entered into on or after such date;
       (2) any task or delivery order issued on or after such date 
     under a contract entered into before, on, or after such date; 
     and
       (3) any decision on or after such date to exercise an 
     option or otherwise extend a contract for the performance of 
     a function relating to contract oversight regardless of 
     whether such contract was entered into before, on, or after 
     such date.

     SEC. 10032. ELIMINATION OF REVOLVING DOOR BETWEEN FEDERAL 
                   PERSONNEL AND CONTRACTORS.

       (a) Elimination of Loopholes Allowing Former Federal 
     Officials To Accept Compensation From Contractors or Related 
     Entities.--
       (1) In general.--Paragraph (1) of subsection (d) of section 
     27 of the Office of Federal Procurement Policy Act (41 U.S.C. 
     423) is amended--
       (A) by striking ``or consultant'' and inserting 
     ``consultant, lawyer, or lobbyist'';
       (B) by striking ``one year'' and inserting ``two years''; 
     and
       (C) in subparagraph (C), by striking ``personally made for 
     the Federal agency--'' and inserting ``participated 
     personally and substantially in--''.
       (2) Definition.--Paragraph (2) of such subsection is 
     amended to read as follows:
       ``(2) For purposes of paragraph (1), the term `contractor' 
     includes any division, affiliate, subsidiary, parent, joint 
     venture, or other related entity of a contractor.''.
       (b) Prohibition on Award of Government Contracts to Former 
     Employers.--Such section is further amended by adding at the 
     end the following new subsection:
       ``(i) Prohibition on Involvement by Certain Former 
     Contractor Employees in Procurements.--A former employee of a 
     contractor who becomes an employee of the Federal Government 
     shall not be personally and substantially involved with any 
     Federal agency procurement involving the employee's former 
     employer, including any division, affiliate, subsidiary, 
     parent, joint venture, or other related entity of the former 
     employer, for a period of two years beginning on the date on 
     which the employee leaves the employment of the contractor 
     unless the designated agency ethics officer for the agency 
     determines in writing that the government's interest in the 
     former employee's participation in a particular procurement 
     outweighs any appearance of impropriety.''.
       (c) Requirement for Federal Procurement Officers To 
     Disclose Job Offers Made to Relatives.--Subsection (c)(1) of 
     such section is amended by inserting after ``that official'' 
     the following: ``, or for a relative of that official (as 
     defined in section 3110 of title 5, United States Code),''.
       (d) Additional Criminal Penalties.--Paragraph (1) of 
     subsection (e) of such section is amended to read as follows:
       ``(1) Criminal penalties.--Whoever engages in conduct 
     constituting a violation of--
       ``(A) subsection (a) or (b) for the purpose of either--
       ``(i) exchanging the information covered by such subsection 
     for anything of value, or
       ``(ii) obtaining or giving anyone a competitive advantage 
     in the award of a Federal agency procurement contract; or
       ``(B) subsection (c) or (d);
     shall be imprisoned for not more than 5 years, fined as 
     provided under title 18, Untied States Code, or both.''.
       (e) Regulations.--Such section is further amended by adding 
     at the end the following new subsection:
       ``(j) Regulations.--The Director of the Office of 
     Government Ethics, in consultation with the Administrator, 
     shall--
       ``(1) promulgate regulations to carry out and ensure the 
     enforcement of this section; and
       ``(2) monitor and investigate individual and agency 
     compliance with this section.''.

                  Subtitle C--Other Personnel Matters

     SEC. 10041. MINIMUM REQUIREMENTS FOR POLITICAL APPOINTEES 
                   HOLDING PUBLIC CONTRACTING AND SAFETY 
                   POSITIONS.

       (a) In General.--A position specified in subsection (b) may 
     not be held by any political appointee who does not meet the 
     requirements of subsection (c).
       (b) Specified Positions.--A position specified in this 
     subsection is any position as follows:
       (1) A public contracting position.
       (2) A public safety position.
       (c) Minimum Requirements.--An individual shall not, with 
     respect to any position, be considered to meet the 
     requirements of this subsection unless such individual--
       (1) has academic, management, and leadership credentials in 
     one or more areas relevant to such position;
       (2) has a superior record of achievement in one or more 
     areas relevant to such position;
       (3) has training and expertise in one or more areas 
     relevant to such position; and
       (4) has not, within the 2-year period ending on the date of 
     such individual's nomination for or appointment to such 
     position, been a lobbyist for any entity or other client that 
     is

[[Page 16818]]

     subject to the authority of the agency within which, if 
     appointed, such individual would serve.
       (d) Political Appointee.--For purposes of this section, the 
     term ``political appointee'' means any individual who--
       (1) is employed in a position listed in sections 5312 
     through 5316 of title 5, United States Code (relating to the 
     Executive Schedule);
       (2) is a limited term appointee, limited emergency 
     appointee, or noncareer appointee in the Senior Executive 
     Service; or
       (3) is employed in the executive branch of the Government 
     in a position which has been excepted from the competitive 
     service by reason of its policy-determining, policy-making, 
     or policy-advocating character.
       (e) Public Contracting Position.--For purposes of this 
     section, the term ``public contracting position'' means the 
     following:
       (1) The Administrator for Federal Procurement Policy.
       (2) The Administrator of the General Services 
     Administration.
       (3) The Chief Acquisition Officer of any executive agency, 
     as appointed or designated pursuant to section 16 of the 
     Office of Federal Procurement Policy Act (41 U.S.C. 414).
       (4) The Under Secretary of Defense for Acquisition, 
     Technology, and Logistics.
       (5) Any position (not otherwise identified under any of the 
     preceding provisions of this subsection) a primary function 
     of which involves government procurement and procurement 
     policy, as identified by the head of each employing agency in 
     consultation with the Office of Personnel Management.
       (f) Public Safety Position.--For purposes of this section, 
     the term ``public safety position'' means the following:
       (1) The Under Secretary for Emergency Preparedness and 
     Response, Department of Homeland Security.
       (2) The Director of the Federal Emergency Management 
     Agency, Department of Homeland Security.
       (3) Each regional director of the Federal Emergency 
     Management Agency, Department of Homeland Security.
       (4) The Recovery Division Director of the Federal Emergency 
     Management Agency, Department of Homeland Security.
       (5) The Assistant Secretary for Immigration and Customs 
     Enforcement, Department of Homeland Security.
       (6) The Assistant Secretary for Public Health Emergency 
     Preparedness, Department of Health and Human Services.
       (7) The Assistant Administrator for Solid Waste and 
     Emergency Response, Environmental Protection Agency.
       (8) Any position (not otherwise identified under any of the 
     preceding provisions of this subsection) a primary function 
     of which involves responding to a direct threat to life or 
     property or a hazard to health, as identified by the head of 
     each employing agency in consultation with the Office of 
     Personnel Management.
       (g) Publication of Positions.--Beginning not later than 30 
     days after the date of the enactment of this Act, the head of 
     each agency shall maintain on such agency's public website a 
     current list of all public contracting positions and public 
     safety positions within such agency.
       (h) Coordination With Other Requirements.--The requirements 
     set forth in subsection (c) shall be in addition to, and not 
     in lieu of, any requirements that might otherwise apply with 
     respect to any particular position.
       (i) Definitions.--In this section:
       (1) The term ``agency'' means an Executive agency (as 
     defined by section 105 of title 5, United States Code).
       (2) The terms ``limited term appointee'', ``limited 
     emergency appointee'', and ``noncareer appointee'' have the 
     meanings given such terms in section 3132 of title 5, United 
     States Code.
       (3) The term ``Senior Executive Service'' has the meaning 
     given such term by section 2101a of title 5, United States 
     Code.
       (4) The term ``competitive service'' has the meaning given 
     such term by section 2102 of title 5, United States Code.
       (5) The terms ``lobbyist'' and ``client'' have the 
     respective meanings given them by section 3 of the Lobbying 
     Disclosure Act of 1995 (2 U.S.C. 1602).
       (j) Conforming Amendment.--Section 16(a) of the Office of 
     Federal Procurement Policy Act (41 U.S.C. 414(a)) is amended 
     by striking ``non-career employee as''.

     SEC. 10042. PROTECTION OF CERTAIN DISCLOSURES OF INFORMATION 
                   BY FEDERAL EMPLOYEES.

       (a) Clarification of Disclosures Covered.--Section 
     2302(b)(8) of title 5, United States Code, is amended--
       (1) in subparagraph (A)--
       (A) by striking ``which the employee or applicant 
     reasonably believes evidences'' and inserting ``, without 
     restriction to time, place, form, motive, context, or prior 
     disclosure made to any person by an employee or applicant, 
     including a disclosure made in the ordinary course of an 
     employee's duties, that the employee or applicant reasonably 
     believes is evidence of''; and
       (B) in clause (i), by striking ``a violation'' and 
     inserting ``any violation'';
       (2) in subparagraph (B)--
       (A) by striking ``which the employee or applicant 
     reasonably believes evidences'' and inserting ``, without 
     restriction to time, place, form, motive, context, or prior 
     disclosure made to any person by an employee or applicant, 
     including a disclosure made in the ordinary course of an 
     employee's duties, of information that the employee or 
     applicant reasonably believes is evidence of''; and
       (B) in clause (i), by striking ``a violation'' and 
     inserting ``any violation (other than a violation of this 
     section)''; and
       (3) by adding at the end the following:
       ``(C) any disclosure that--
       ``(i) is made by an employee or applicant of information 
     required by law or Executive order to be kept secret in the 
     interest of national defense or the conduct of foreign 
     affairs that the employee or applicant reasonably believes is 
     direct and specific evidence of--

       ``(I) any violation of any law, rule, or regulation;
       ``(II) gross mismanagement, a gross waste of funds, an 
     abuse of authority, or a substantial and specific danger to 
     public health or safety; or
       ``(III) a false statement to Congress on an issue of 
     material fact; and

       ``(ii) is made to--

       ``(I) a member of a committee of Congress;
       ``(II) any other Member of Congress; or
       ``(III) an employee of Congress who has the appropriate 
     security clearance and is authorized to receive information 
     of the type disclosed.''.

       (b) Covered Disclosures.--Section 2302(a)(2) of title 5, 
     United States Code, is amended--
       (1) in subparagraph (B)(ii), by striking ``and'' at the 
     end;
       (2) in subparagraph (C)(iii), by striking the period at the 
     end and inserting ``; and''; and
       (3) by adding at the end the following:
       ``(D) `disclosure' means a formal or informal communication 
     or transmission, but does not include a communication 
     concerning policy decisions that lawfully exercise 
     discretionary authority unless the employee providing the 
     disclosure reasonably believes that the disclosure 
     evidences--
       ``(i) any violation of any law, rule, or regulation; or
       ``(ii) gross management, a gross waste of funds, an abuse 
     of authority, or a substantial and specific danger to public 
     health or safety.''.
       (c) Rebuttable Presumption.--Section 2302(b) of title 5, 
     United States Code, is amended by amending the matter 
     following paragraph (12) to read as follows:
     ``This subsection shall not be construed to authorize the 
     withholding of information from Congress or the taking of any 
     personnel action against an employee who discloses 
     information to Congress. For purposes of paragraph (8), any 
     presumption relating to the performance of a duty by an 
     employee who has authority to take, direct others to take, 
     recommend, or approve any personnel action may be rebutted by 
     substantial evidence. For purposes of paragraph (8), a 
     determination as to whether an employee or applicant 
     reasonably believes that they have disclosed information that 
     evidences any violation of law, rule, regulation, gross 
     mismanagement, a gross waste of funds, an abuse of authority, 
     or a substantial and specific danger to public health or 
     safety shall be made by determining whether a disinterested 
     observer with knowledge of the essential facts known to and 
     readily ascertainable by the employee could reasonably 
     conclude that the actions of the Government evidence such 
     violations, mismanagement, waste, abuse, or danger.''.
       (d) Nondisclosure Policies, Forms, and Agreements; Security 
     Clearances; and Retaliatory Investigations.--
       (1) Personnel action.--Section 2302(a)(2)(A) of title 5, 
     United States Code, is amended--
       (A) in clause (x), by striking ``and'' after the semicolon; 
     and
       (B) by redesignating clause (xi) as clause (xiv) and 
     inserting after clause (x) the following:
       ``(xi) the implementation or enforcement of any 
     nondisclosure policy, form, or agreement;
       ``(xii) a suspension, revocation, or other determination 
     relating to a security clearance or any other access 
     determination by a covered agency;
       ``(xiii) an investigation, other than any ministerial or 
     nondiscretionary fact finding activities necessary for the 
     agency to perform its mission, of an employee or applicant 
     for employment because of any activity protected under this 
     section; and''.
       (2) Prohibited personnel practice.--Section 2302(b) of 
     title 5, United States Code, is amended--
       (A) in paragraph (11), by striking ``or'' at the end;
       (B) in paragraph (12), by striking the period and inserting 
     a semicolon; and
       (C) by inserting after paragraph (12) the following:
       ``(13) implement or enforce any nondisclosure policy, form, 
     or agreement, if such policy, form, or agreement does not 
     contain the following statement: `These provisions are 
     consistent with and do not supersede, conflict with, or 
     otherwise alter the employee obligations, rights, or 
     liabilities created by Executive Order No. 12958; section 
     7211 (governing disclosures to Congress); section 1034

[[Page 16819]]

     of title 10 (governing disclosure to Congress by members of 
     the military); section 2302(b)(8) (governing disclosures of 
     illegality, waste, fraud, abuse, or public health or safety 
     threats); the Intelligence Identities Protection Act of 1982 
     (50 U.S.C. 421 et seq.) (governing disclosures that could 
     expose confidential Government agents); and the statutes 
     which protect against disclosures that could compromise 
     national security, including sections 641, 793, 794, 798, and 
     952 of title 18 and section 4(b) of the Subversive Activities 
     Control Act of 1950 (50 U.S.C. 783(b)). The definitions, 
     requirements, obligations, rights, sanctions, and liabilities 
     created by such Executive order and such statutory provisions 
     are incorporated into this agreement and are controlling'; or
       ``(14) conduct, or cause to be conducted, an investigation, 
     other than any ministerial or nondiscretionary fact finding 
     activities necessary for the agency to perform its mission, 
     of an employee or applicant for employment because of any 
     activity protected under this section.''.
       (3) Board and court review of actions relating to security 
     clearances.--
       (A) In general.--Chapter 77 of title 5, United States Code, 
     is amended by inserting after section 7702 the following:

     ``Sec. 7702a. Actions relating to security clearances

       ``(a) In any appeal relating to the suspension, revocation, 
     or other determination relating to a security clearance or 
     access determination, the Merit Systems Protection Board or 
     any reviewing court--
       ``(1) shall determine whether paragraph (8) or (9) of 
     section 2302(b) was violated;
       ``(2) may not order the President or the designee of the 
     President to restore a security clearance or otherwise 
     reverse a determination of clearance status or reverse an 
     access determination; and
       ``(3) subject to paragraph (2), may issue declaratory 
     relief and any other appropriate relief.
       ``(b)(1) If, in any final judgment, the Board or court 
     declares that any suspension, revocation, or other 
     determination with regards to a security clearance or access 
     determination was made in violation of paragraph (8) or (9) 
     of section 2302(b), the affected agency shall conduct a 
     review of that suspension, revocation, access determination, 
     or other determination, giving great weight to the Board or 
     court judgment.
       ``(2) Not later than 30 days after any Board or court 
     judgment declaring that a security clearance suspension, 
     revocation, access determination, or other determination was 
     made in violation of paragraph (8) or (9) of section 2302(b), 
     the affected agency shall issue an unclassified report to the 
     congressional committees of jurisdiction (with a classified 
     annex if necessary), detailing the circumstances of the 
     agency's security clearance suspension, revocation, other 
     determination, or access determination. A report under this 
     paragraph shall include any proposed agency action with 
     regards to the security clearance or access determination.
       ``(c) An allegation that a security clearance or access 
     determination was revoked or suspended in retaliation for a 
     protected disclosure shall receive expedited review by the 
     Office of Special Counsel, the Merit Systems Protection 
     Board, and any reviewing court.
       ``(d) For purposes of this section, corrective action may 
     not be ordered if the agency demonstrates by a preponderance 
     of the evidence that it would have taken the same personnel 
     action in the absence of such disclosure.''.
       (B) Technical and conforming amendment.--The table of 
     sections for chapter 77 of title 5, United States Code, is 
     amended by inserting after the item relating to section 7702 
     the following:

``7702a. Actions relating to security clearances.''.

       (e) Exclusion of Agencies by the President.--Section 
     2302(a)(2)(C) of title 5, United States Code, is amended by 
     striking clause (ii) and inserting the following:
       ``(ii)(I) the Federal Bureau of Investigation, the Office 
     of the Director of National Intelligence, the Central 
     Intelligence Agency, the Defense Intelligence Agency, the 
     National Geospatial-Intelligence Agency, and the National 
     Security Agency; and
       ``(II) as determined by the President, any executive agency 
     or unit thereof the principal function of which is the 
     conduct of foreign intelligence or counterintelligence 
     activities, if the determination (as that determination 
     relates to a personnel action) is made before that personnel 
     action; or''.
       (f) Attorney Fees.--Section 1204(m)(1) of title 5, United 
     States Code, is amended by striking ``agency involved'' and 
     inserting ``agency where the prevailing party is employed or 
     has applied for employment''.
       (g) Disciplinary Action.--Section 1215(a)(3) of title 5, 
     United States Code, is amended to read as follows:
       ``(3)(A) A final order of the Board may impose--
       ``(i) disciplinary action consisting of removal, reduction 
     in grade, debarment from Federal employment for a period not 
     to exceed 5 years, suspension, or reprimand;
       ``(ii) an assessment of a civil penalty not to exceed 
     $1,000; or
       ``(iii) any combination of disciplinary actions described 
     under clause (i) and an assessment described under clause 
     (ii).
       ``(B) In any case in which the Board finds that an employee 
     has committed a prohibited personnel practice under paragraph 
     (8) or (9) of section 2302(b), the Board shall impose 
     disciplinary action if the Board finds that the activity 
     protected under paragraph (8) or (9) of section 2302(b) was a 
     significant motivating factor, even if other factors also 
     motivated the decision, for the employee's decision to take, 
     fail to take, or threaten to take or fail to take a personnel 
     action, unless that employee demonstrates, by preponderance 
     of evidence, that the employee would have taken, failed to 
     take, or threatened to take or fail to take the same 
     personnel action, in the absence of such protected 
     activity.''.
       (h) Special Counsel Amicus Curiae Appearance.--Section 1212 
     of title 5, United States Code, is amended by adding at the 
     end the following:
       ``(h)(1) The Special Counsel is authorized to appear as 
     amicus curiae in any action brought in a court of the United 
     States related to any civil action brought in connection with 
     section 2302(b) (8) or (9), or subchapter III of chapter 73, 
     or as otherwise authorized by law. In any such action, the 
     Special Counsel is authorized to present the views of the 
     Special Counsel with respect to compliance with section 
     2302(b) (8) or (9) or subchapter III of chapter 73 and the 
     impact court decisions would have on the enforcement of such 
     provisions of law.
       ``(2) A court of the United States shall grant the 
     application of the Special Counsel to appear in any such 
     action for the purposes described in subsection (a).''.
       (i) Judicial Review.--
       (1) In general.--Section 7703(b)(1) of title 5, United 
     States Code, is amended to read as follows:
       ``(b)(1)(A) Except as provided in subparagraph (B) and 
     paragraph (2), a petition to review a final order or final 
     decision of the Board shall be filed in the United States 
     Court of Appeals for the Federal Circuit. Notwithstanding any 
     other provision of law, any petition for review must be filed 
     within 60 days after the date the petitioner received notice 
     of the final order or decision of the Board.
       ``(B) During the 5-year period beginning on the effective 
     date of this subsection, a petition to review a final order 
     or final decision of the Board in a case alleging a violation 
     of paragraph (8) or (9) of section 2302(b) shall be filed in 
     the United States Court of Appeals for the Federal Circuit or 
     any court of appeals of competent jurisdiction as provided 
     under subsection (b)(2).''.
       (2) Review obtained by office of personnel management.--
     Section 7703(d) of title 5, United States Code, is amended to 
     read as follows:
       ``(d)(1) Except as provided under paragraph (2), this 
     paragraph shall apply to any review obtained by the Director 
     of the Office of Personnel Management. The Director of the 
     Office of Personnel Management may obtain review of any final 
     order or decision of the Board by filing, within 60 days 
     after the date the Director received notice of the final 
     order or decision of the Board, a petition for judicial 
     review in the United States Court of Appeals for the Federal 
     Circuit if the Director determines, in his discretion, that 
     the Board erred in interpreting a civil service law, rule, or 
     regulation affecting personnel management and that the 
     Board's decision will have a substantial impact on a civil 
     service law, rule, regulation, or policy directive. If the 
     Director did not intervene in a matter before the Board, the 
     Director may not petition for review of a Board decision 
     under this section unless the Director first petitions the 
     Board for a reconsideration of its decision, and such 
     petition is denied. In addition to the named respondent, the 
     Board and all other parties to the proceedings before the 
     Board shall have the right to appear in the proceeding before 
     the Court of Appeals. The granting of the petition for 
     judicial review shall be at the discretion of the Court of 
     Appeals.
       ``(2) During the 5-year period beginning on the effective 
     date of this subsection, this paragraph shall apply to any 
     review relating to paragraph (8) or (9) of section 2302(b) 
     obtained by the Director of the Office of Personnel 
     Management. The Director of the Office of Personnel 
     Management may obtain review of any final order or decision 
     of the Board by filing, within 60 days after the date the 
     Director received notice of the final order or decision of 
     the Board, a petition for judicial review in the United 
     States Court of Appeals for the Federal Circuit or any court 
     of appeals of competent jurisdiction as provided under 
     subsection (b)(2) if the Director determines, in his 
     discretion, that the Board erred in interpreting paragraph 
     (8) or (9) of section 2302(b). If the Director did not 
     intervene in a matter before the Board, the Director may not 
     petition for review of a Board decision under this section 
     unless the Director first petitions the Board for a 
     reconsideration of its decision, and such petition is denied. 
     In addition to the named respondent, the Board and all other 
     parties to the proceedings before the Board shall have the 
     right to appear in the proceeding before the court of 
     appeals. The granting of the petition for judicial review 
     shall be at the discretion of the Court of Appeals.''.
       (j) Nondisclosure Policies, Forms, and Agreements.--

[[Page 16820]]

       (1) In general.--
       (A) Requirement.--Each agreement in Standard Forms 312 and 
     4414 of the Government and any other nondisclosure policy, 
     form, or agreement of the Government shall contain the 
     following statement: ``These restrictions are consistent with 
     and do not supersede, conflict with, or otherwise alter the 
     employee obligations, rights, or liabilities created by 
     Executive Order No. 12958; section 7211 of title 5, United 
     States Code (governing disclosures to Congress); section 1034 
     of title 10, United States Code (governing disclosure to 
     Congress by members of the military); section 2302(b)(8) of 
     title 5, United States Code (governing disclosures of 
     illegality, waste, fraud, abuse or public health or safety 
     threats); the Intelligence Identities Protection Act of 1982 
     (50 U.S.C. 421 et seq.) (governing disclosures that could 
     expose confidential Government agents); and the statutes 
     which protect against disclosure that may compromise the 
     national security, including sections 641, 793, 794, 798, and 
     952 of title 18, United States Code, and section 4(b) of the 
     Subversive Activities Act of 1950 (50 U.S.C. 783(b)). The 
     definitions, requirements, obligations, rights, sanctions, 
     and liabilities created by such Executive order and such 
     statutory provisions are incorporated into this agreement and 
     are controlling.''.
       (B) Enforceability.--Any nondisclosure policy, form, or 
     agreement described under subparagraph (A) that does not 
     contain the statement required under subparagraph (A) may not 
     be implemented or enforced to the extent such policy, form, 
     or agreement is inconsistent with that statement.
       (2) Persons other than government employees.--
     Notwithstanding paragraph (1), a nondisclosure policy, form, 
     or agreement that is to be executed by a person connected 
     with the conduct of an intelligence or intelligence-related 
     activity, other than an employee or officer of the United 
     States Government, may contain provisions appropriate to the 
     particular activity for which such document is to be used. 
     Such form or agreement shall, at a minimum, require that the 
     person will not disclose any classified information received 
     in the course of such activity unless specifically authorized 
     to do so by the United States Government. Such nondisclosure 
     forms shall also make it clear that such forms do not bar 
     disclosures to Congress or to an authorized official of an 
     executive agency or the Department of Justice that are 
     essential to reporting a substantial violation of law.
       (k) Clarification of Whistleblower Rights for Critical 
     Infrastructure Information.--Section 214(c) of the Homeland 
     Security Act of 2002 (6 U.S.C. 133(c)) is amended by adding 
     at the end the following: ``For purposes of this section a 
     permissible use of independently obtained information 
     includes the disclosure of such information under section 
     2302(b)(8) of title 5, United States Code.''.
       (l) Advising Employees of Rights.--Section 2302(c) of title 
     5, United States Code, is amended by inserting ``, including 
     how to make a lawful disclosure of information that is 
     specifically required by law or Executive order to be kept 
     secret in the interest of national defense or the conduct of 
     foreign affairs to the Special Counsel, the Inspector General 
     of an agency, Congress, or other agency employee designated 
     to receive such disclosures'' after ``chapter 12 of this 
     title''.
       (m) Scope of Due Process.--
       (1) Special counsel.--Section 1214(b)(4)(B)(ii) of title 5, 
     United States Code, is amended by inserting ``, after a 
     finding that a protected disclosure was a contributing 
     factor,'' after ``ordered if''.
       (2) Individual action.--Section 1221(e)(2) of title 5, 
     United States Code, is amended by inserting ``, after a 
     finding that a protected disclosure was a contributing 
     factor,'' after ``ordered if''.
       (n) Effective Date.--This section and the amendment made by 
     this section shall take effect 30 days after the date of the 
     enactment of this Act.
                                 ______
                                 
  SA 4806. Mr. KYL (for himself, Mr. Wyden, Mr. DeWine, Mr. Lieberman, 
Mrs. Feinstein, Ms. Cantwell, Mr. Salazar, and Mr. Durbin) submitted an 
amendment intended to be proposed by him to the bill H.R. 5631, making 
appropriations for the Department of Defense for the fiscal year ending 
September 30, 2007, and for other purposes; as follows:

       At the appropriate place, insert the following:

     SEC. __. ROYALTY RELIEF FOR PRODUCTION OF OIL AND GAS.

       (a) Price Thresholds.--Notwithstanding any other provision 
     of law, the Secretary of the Interior shall place limitations 
     based on market price on the royalty relief granted under any 
     lease for the production of oil or natural gas on Federal 
     land (including submerged land) entered into by the Secretary 
     of the Interior on or after the date of enactment of this 
     Act.
       (b) Clarification of Authority to Impose Price Thresholds 
     for Certain Lease Sales.--Congress reaffirms the authority of 
     the Secretary of the Interior under section 8(a)(1)(H) of the 
     Outer Continental Shelf Lands Act (43 U.S.C. 1337(a)(1)(H)) 
     to vary, based on the price of production from a lease, the 
     suspension of royalties under any lease subject to section 
     304 of the Outer Continental Shelf Deep Water Royalty Relief 
     Act (Public Law 104-58; 43 U.S.C. 1337 note).

     SEC. __. ELIGIBILITY FOR NEW LEASES AND THE TRANSFER OF 
                   LEASES.

       (a) Definitions.--In this section
       (1) Covered lease.--The term ``covered lease'' means a 
     lease for oil or gas production in the Gulf of Mexico that 
     is--
       (A) in existence on the date of enactment of this Act;
       (B) issued by the Department of the Interior under the 
     Outer Continental Shelf Deep Water Royalty Relief Act (43 
     U.S.C. 1337 note; Public Law 104-58); and
       (C) not subject to limitations on royalty relief based on 
     market price that are equal to or less than the price 
     thresholds described in clauses (v) through (vii) of section 
     8(a)(3)(C) of the Outer Continental Shelf Lands Act (43 
     U.S.C. 1337(a)(3)(C).
       (2) Lessee.--The term ``lessee'' includes any person that 
     controls, is controlled by, or is in common control with, a 
     lessee.
       (3) Secretary.--The term ``Secretary'' means the Secretary 
     of the Interior.
       (b) Issuance of New Leases.--
       (1) In general.--Beginning on the date that is 1 year after 
     the date of enactment of this Act, the Secretary shall not 
     issue any new lease that authorizes the production of oil or 
     natural gas in the Gulf of Mexico under the Outer Continental 
     Shelf Lands Act (43 U.S.C. 1331 et seq.) to--
       (A) any lessee that--
       (i) holds a covered lease on the date on which the 
     Secretary considers the issuance of the new lease; or
       (ii) was issued a covered lease before the date of 
     enactment of this Act, but transferred the covered lease to 
     another person or entity (including a subsidiary or affiliate 
     of the lessee) after the date of enactment of this Act; or
       (B) any other entity or person who has any direct or 
     indirect interest in, or who derives any benefit from, a 
     covered lease.
       (2) Multiple lessees.--
       (A) In general.--For purposes of paragraph (1), if there 
     are multiple lessees that own a share of a covered lease, the 
     Secretary may implement separate agreements with any lessee 
     with a share of the covered lease that modifies the payment 
     responsibilities with respect to the share of the lessee to 
     include price thresholds that are equal to or less than the 
     price thresholds described in clauses (v) through (vii) of 
     section 8(a)(3)(C) of the Outer Continental Shelf Lands Act 
     (43 U.S.C. 1337(a)(3)(C)).
       (B) Covered lease.--Beginning on the effective date of an 
     agreement under subparagraph (A), any share subject to the 
     agreement shall not constitute a covered lease with respect 
     to any lessees that entered into the agreement.
       (c) Transfers.--A lessee or any other person who has any 
     direct or indirect interest in, or who derives a benefit 
     from, a lease shall not be eligible to obtain by sale or 
     other transfer (including through a swap, spinoff, servicing, 
     or other agreement) any covered lease, the economic benefit 
     of any covered lease, or any other lease for the production 
     of oil or natural gas in the Gulf of Mexico under the Outer 
     Continental Shelf Lands Act (43 U.S.C. 1331 et seq.), unless 
     the lessee--
       (1) renegotiates all covered leases of the lessee; and
       (2) enters into an agreement with the Secretary to modify 
     the terms of all covered leases of the lessee to include 
     limitations on royalty relief based on market prices that are 
     equal to or less than the price thresholds described in 
     clauses (v) through (vii) of section 8(a)(3)(C) of the Outer 
     Continental Shelf Lands Act (43 U.S.C. 1337(a)(3)(C)).

                                 ______
                                 
  SA 4807. Mr. LEVIN submitted an amendment intended to be proposed by 
him to the bill H.R. 5631, making appropriations for the Department of 
Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:
       At the end of title VIII, add the following:
       Sec. 8109. (a) Additional Amount for Research, Development 
     Test, and Evaluation, army.--The amount appropriated by title 
     IV under the heading ``Research, Development, Test and 
     Evaluation, Army'' is hereby increased by $15,000,000.
       (b) Availability.--
       (1) In general.--Of the amount appropriated by title IV 
     under the heading ``Research, Development, Test and 
     Evaluation, Army'', as increased by subsection (a)--
       (A) $5,000,000 is for Combat Vehicle and Automotive 
     Technology (PE #0602601A) for appropriate purposes specified 
     in paragraph (2).
       (B) $10,000,000 is for Combat Vehicle and Automotive 
     Technology (PE #0603005A) for appropriate purposes specified 
     in paragraph (2).
       (2) Purposes.--The purposes specified in this paragraph are 
     the competitive award of research projects in the following 
     areas:
       (A) Vehicle-Based Active Protection Systems against kinetic 
     energy threats.
       (B) Robotic Ground Systems.

[[Page 16821]]

       (C) Command and Control of Unmanned Systems.
       (D) Hybrid Electric Technologies.
       (E) Energy Efficient Vehicle Technologies.
       (F) Vehicle Survivability Systems.
       (G) Such other research activities as the Secretary of the 
     Army may specify.
       (c) Offset.--The amount appropriated by title IV under the 
     heading ``Research, Development, Test and Evaluation, Air 
     Force'' is hereby reduced by $15,000,000, with the amount of 
     the reduction to be allocated to Alternative Infrared Space 
     System (PE #0604443F).
                                 ______
                                 
  SA 4808. Mr. NELSON of Florida submitted an amendment intended to be 
proposed by him to the bill H.R. 5631, making appropriations for the 
Department of Defense for the fiscal year ending September 30, 2007, 
and for other purposes; which was ordered to lie on the table; as 
follows:

       Sec. . Of the amount appropriated in title IV under the 
     heading ``RESEARCH, DEVELOPMENT, TEST AND EVALUATION, ARMY'', 
     up to $5,000,000 may be made available for the Virtual 
     Training and Airspace Management Simulation for Unmanned 
     Aerial Vehicles.
                                 ______
                                 
  SA 4809. Mr. LEAHY submitted an amendment intended to be proposed by 
him to the bill H.R. 5631, making appropriations for the Department of 
Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the end of title IX, add the following:
       Sec. 9012. (a) Availability of Additional Amount for 
     National Guard and Reserve Equipment.--Of the aggregate 
     amount appropriated or otherwise made available by this 
     title, up to $2,400,000,000 shall be available for equipment 
     for the National Guard and Reserve.
       (b) Supplement Not Supplant.--The amount available under 
     subsection (a) for the purpose specified in that subsection 
     is in addition to any other amounts available in this title 
     for that purpose.
                                 ______
                                 
  SA 4810. Mrs. MURRAY submitted an amendment intended to be proposed 
by her to the bill H.R. 5631, making appropriations for the Department 
of Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. Part G of title IV of the Higher Education Act 
     of 1965 (20 U.S.C. 1088 et seq.) is amended by adding at the 
     end the following:

     ``SEC. 494. STUDENT LOAN DEFERMENT FOR CERTAIN MEMBERS OF THE 
                   ARMED FORCES.

       ``Notwithstanding any other provision of this Act--
       ``(1) a member of the Armed Forces serving in a combat 
     operation or combat zone, as designated by the Secretary of 
     Defense, or a member of a reserve component of the Armed 
     Forces who is serving pursuant to a call or order to active 
     duty for a period of more than 30 days, shall be eligible for 
     a deferment of any loan made, insured, or guaranteed under 
     this title, under which periodic installments of principal 
     need not be paid, but interest shall accrue and be paid by 
     the Secretary, during the period of such service and for 6 
     months after such period; and
       ``(2) each institution of higher education that 
     participates in any program under this title shall provide, 
     to each student who is enrolled in the institution at the 
     commencement of such service, the option to reenroll in the 
     institution after the completion of such service.''.
                                 ______
                                 
  SA 4811. Mrs. MURRAY submitted an amendment intended to be proposed 
by her to the bill H.R. 5631, making appropriations for the Department 
of Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. (a) Child Care for Certain Children Without 
     Access to Military Child Care.--
       (1) In general.--In any case where the children of a 
     covered member of the Armed Forces are geographically 
     dispersed and do not have practical access to a military 
     child development center, the Secretary of Defense may, to 
     the extent funds are available for such purpose, provide such 
     funds as are necessary permit the member's family to secure 
     access for such children to State licensed child care and 
     development programs and activities in the private sector 
     that are similar in scope and quality to the child care and 
     development programs and activities the Secretary would 
     otherwise provide access to under subchapter II of chapter 88 
     of title 10, United States Code, and other applicable 
     provisions of law.
       (2) Provision of funds.--Funds may be provided under 
     paragraph (1) in accordance with the provisions of section 
     1798 of title 10, United States Code, or by such other 
     mechanism as the Secretary considers appropriate.
       (3) Priorities for allocation of funds in certain 
     circumstances.--The Secretary shall prescribe in regulations 
     priorities for the allocation of funds for the provision of 
     access to child care under paragraph (1) in circumstances 
     where funds are inadequate to provide all children described 
     in that paragraph with access to child care as described in 
     that paragraph.
       (b) Preservation of Services and Programs.--The Secretary 
     shall provide for the attendance and participation of 
     children in military child development centers and child care 
     and development programs and activities under subsection (a) 
     in a manner that preserves the scope and quality of child 
     care and development programs and activities otherwise 
     provided by the Secretary.
       (c) Authorization of Appropriations.--Of the amounts 
     appropriated by this Act, up to $25,000,000 may be available 
     to carry out this section.
       (d) Definitions.--In this section--
       (1) The term ``covered members of the Armed Forces'' means 
     members of the Armed Forces on active duty, including members 
     of the Reserves who are called or ordered to active duty 
     under a provision of law referred to in section 101(a)(13)(B) 
     of title 10, United States Code, for Operation Enduring 
     Freedom or Operation Iraqi Freedom.
       (2) The term ``military child development center''has the 
     meaning given such term in section 1800(1) of title 10, 
     United States Code.
       Sec. 8110. (a) Short Title.--This section may be cited as 
     the ``Help for Military Children Affected by War Act of 
     2006''.
       (b) Grants Authorized.--The Secretary of Defense is 
     authorized to award grants to eligible local educational 
     agencies for the additional education, counseling, and other 
     needs of military dependent children who are affected by war 
     or dramatic military decisions.
       (c) Definitions.--In this section--
       (1) Eligible local educational agency.--The term ``eligible 
     local educational agency'' means a local educational agency 
     that--
       (A) had a number of military dependent children in average 
     daily attendance in the schools served by the local 
     educational agency during the school year preceding the 
     school year for which the determination is made, that--
       (i) equaled or exceeded 20 percent of the number of all 
     children in average daily attendance in the schools served by 
     such agency during the preceding school year; or
       (ii) was 1,000 or more, whichever is less; and
       (B) is designated by the Secretary of Defense as impacted 
     by--
       (i) Operation Iraqi Freedom;
       (ii) Operation Enduring Freedom;
       (iii) the global rebasing plan of the Department of 
     Defense;
       (iv) the realignment of forces as a result of the base 
     closure process;
       (v) the official creation or activation of 1 or more new 
     military units; or
       (vi) a change in the number of required housing units on a 
     military installation, due to the Military Housing 
     Privatization Initiative of the Department of Defense.
       (2) Local educational agency.--The term ``local educational 
     agency'' has the meaning given the term in section 9101 of 
     the Elementary and Secondary Education Act of 1965 (20 U.S.C. 
     7801).
       (3) Military dependent child.--The term ``military 
     dependent child'' means a child described in subparagraph (B) 
     or (D)(i) of section 8003(a)(1) of the Elementary and 
     Secondary Education Act of 1965 (20 U.S.C. 7703(a)(1)).
       (d) Use of Funds.--Grant funds provided under this section 
     shall be used for--
       (1) tutoring, after-school, and dropout prevention 
     activities for military dependent children with a parent who 
     is or has been impacted by war-related action described in 
     clause (i), (ii), or (iii) of subsection (c)(1)(B);
       (2) professional development of teachers, principals, and 
     counselors on the needs of military dependent children with a 
     parent who is or has been impacted by war-related action 
     described in clause (i), (ii), or (iii) of subsection 
     (c)(1)(B);
       (3) counseling and other comprehensive support services for 
     military dependent children with a parent who is or has been 
     impacted by war-related action described in clause (i), (ii), 
     or (iii) of subsection (c)(1)(B), including the hiring of a 
     military-school liaison; and
       (4) other basic educational activities associated with an 
     increase in military dependent children.
       (e) Treatment of Funds.--Funds available to carry out this 
     section are in addition to any funds made available to local 
     educational agencies under section 582, 583 or 584 of this 
     Act or section 8003 of the Elementary and Secondary Education 
     Act of 1965 (20 U.S.C. 7703).
                                 ______
                                 
  SA 4812. Mrs. MURRAY submitted an amendment intended to be proposed 
by her to the bill H.R. 5631, making appropriations for the Department 
of Defense for the fiscal year ending September 30, 2007, and for other 
purposes;

[[Page 16822]]

which was ordered to lie on the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. (a) Availability of Assistance for Local 
     Educational Agencies.--To assist communities making 
     adjustments resulting from changes in the size or location of 
     the Armed Forces, the Secretary of Defense shall make 
     payments to eligible local educational agencies that, during 
     the period between the end of the school year preceding the 
     fiscal year for which the payments are authorized and the 
     beginning of the school year immediately preceding that 
     school year, had (as determined by the Secretary of Defense 
     in consultation with the Secretary of Education) an overall 
     increase or reduction of--
       (1) not less than 5 percent in the average daily attendance 
     of military dependent students enrolled in the schools served 
     by the eligible local educational agencies; or
       (2) not less than 250 military dependent students enrolled 
     in the schools served by the eligible local educational 
     agencies.
       (b) Notification.--Not later than June 30, 2006, and June 
     30 of each of the next 2 fiscal years, the Secretary of 
     Defense shall notify each eligible local educational agency 
     for such fiscal year--
       (1) that the local educational agency is eligible for 
     assistance under this section; and
       (2) of the amount of the assistance for which the eligible 
     local educational agency qualifies, as determined under 
     subsection (c).
       (c) Amount of Assistance.--
       (1) In general.--The Secretary of Defense shall, in 
     consultation with the Secretary of Education, make assistance 
     available to eligible local educational agencies for a fiscal 
     year on a pro rata basis, as described in paragraph (2).
       (2) Pro rata distribution.--
       (A) In general.--The amount of the assistance provided 
     under this section to an eligible local educational agency 
     for a fiscal year shall be equal to the product obtained by 
     multiplying--
       (i) the per-student rate determined under subparagraph (B) 
     for such fiscal year; by
       (ii) the overall increase or reduction in the number of 
     military dependent students in the schools served by the 
     eligible local educational agency, as determined under 
     subsection (a).
       (B) Per-student rate.--For purposes of subparagraph (A), 
     the per-student rate for a fiscal year shall be equal to the 
     dollar amount obtained by dividing--
       (i) the amount of funds available for such fiscal year to 
     provide assistance under this section; by
       (ii) the sum of the overall increases and reductions, as 
     determined under subparagraph (A)(ii), for all eligible local 
     educational agencies for that fiscal year.
       (d) Disbursement of Funds.--The Secretary of Defense shall 
     disburse assistance made available under this section for a 
     fiscal year, not later than 30 days after the date on which 
     the Secretary of Defense notified the eligible local 
     educational agencies under subsection (b) for the fiscal 
     year.
       (e) Consultation.--The Secretary of Defense shall carry out 
     this section in consultation with the Secretary of Education.
       (f) Reports.--
       (1) Reports required.--Not later than May 1 of each of the 
     years 2007, 2008, and 2009, the Secretary of Defense shall 
     submit to the Committee on Armed Services of the Senate and 
     the Committee on Armed Services of the House of 
     Representatives a report on the assistance provided under 
     this section during the fiscal year preceding the date of 
     such report.
       (2) Element of report.--Each report described in paragraph 
     (1) shall include an assessment and description of the 
     current compliance of each eligible local educational agency 
     with the requirements of part A of title I of the Elementary 
     and Secondary Education Act of 1965 (20 U.S.C. 6301 et seq.).
       (g) Funding.--Of the amount appropriated or otherwise made 
     available by title II under the heading ``Operation and 
     Maintenance, Defense-Wide'' up to $15,000,000 may be 
     available for the purpose of providing assistance to eligible 
     local educational agencies under this section.
       (h) Termination.--The authority of the Secretary of Defense 
     to provide financial assistance under this section shall 
     expire on September 30, 2008.
       (i) Definitions.--In this section:
       (1) Base closure process.--The term ``base closure 
     process'' means the 2005 base closure and realignment process 
     authorized by the Defense Base Closure and Realignment Act of 
     1990 (part A of title XXIX of Public Law 101-510; 10 U.S.C. 
     2687 note) or any base closure and realignment process 
     conducted after the date of the enactment of this Act under 
     section 2687 of title 10, United States Code, or any other 
     similar law enacted after that date.
       (2) Eligible local educational agency.--The term ``eligible 
     local educational agency'' means, for a fiscal year, a local 
     educational agency--
       (A)(i) for which not less than 20 percent (as rounded to 
     the nearest whole percent) of the students in average daily 
     attendance in the schools served by the local educational 
     agency during the preceding school year were military 
     dependent students that were counted under section 8003(a)(1) 
     of the Elementary and Secondary Education Act of 1965 (20 
     U.S.C. 7703(a)(1)); or
       (ii) that would have met the requirements of clause (i) 
     except for the reduction in military dependent students in 
     the schools served by the local educational agency; and
       (B) for which the required overall increase or reduction in 
     the number of military dependent students enrolled in schools 
     served by the local educational agency, as described in 
     subsection (a), occurred as a result of--
       (i) the global rebasing plan of the Department of Defense;
       (ii) the official creation or activation of 1 or more new 
     military units;
       (iii) the realignment of forces as a result of the base 
     closure process; or
       (iv) a change in the number of required housing units on a 
     military installation, due to the military housing 
     privatization initiative of the Department of Defense 
     undertaken under the alternative authority for the 
     acquisition and improvement of military housing under 
     subchapter IV of chapter 169 of title 10, United States Code.
       (3) Local educational agency.--The term ``local educational 
     agency'' has the meaning given the term in section 8013 of 
     the Elementary and Secondary Education Act of 1965 (20 U.S.C. 
     7713).
       (4) Military dependent student.--The term ``military 
     dependent student'' means--
       (A) an elementary school or secondary school student who is 
     a dependent of a member of the Armed Forces; or
       (B) an elementary school or secondary school student who is 
     a dependent of a civilian employee of the Department of 
     Defense.
                                 ______
                                 
  SA 4813. Mrs. FEINSTEIN submitted an amendment intended to be 
proposed by her to the bill H.R. 5631, making appropriations for the 
Department of Defense for the fiscal year ending September 30, 2007, 
and for other purposes; which was ordered to lie on the table; as 
follows:

       On page 218, between lines 6 and 7, insert the following:
       Sec. 8109. (a) Congress makes the following findings:
       (1) The United States is engaged in a global war on terror 
     that has no clear geographic boundaries, is of unknown 
     duration, and is against an enemy with no state sponsor that 
     continues to commit senseless acts of violence and human 
     destruction.
       (2) Detention of enemy combatants in this war is necessary 
     for the security of members of the Armed Forces and the 
     achievement of United States national security and foreign 
     policy objectives, but must be conducted in a way that 
     upholds United States values and international law.
       (3) Since January 11, 2002, Naval Station Guantanamo Bay 
     has been used for the detention and interrogation of about 
     750 enemy combatants, of which approximately 460 remain 
     incarcerated and only 10 of whom have been formally charged 
     with crimes and been subject to legal adjudication through 
     military commissions.
       (4) The Supreme Court, in Hamdan v. Rumsfeld, 126 S.Ct. 
     2749, held that the nature and rules governing the United 
     States Government's military commissions were in violation of 
     the Uniform Code of Military Justice and did not comply with 
     the Geneva Conventions.
       (5) Official investigations and reports by the United 
     States Government confirm multiple incidents of psychological 
     and physical abuse inflicted upon detainees at Guantanamo, 
     some of which included--
       (A) the threatened use of extreme force by guards against 
     detainees;
       (B) sleep deprivation;
       (C) forced stress positions;
       (D) the use of dogs in interrogations; and
       (E) the harsh manipulation of light, sound, and 
     temperature.
       (6) President George W. Bush stated on June 21, 2006, ``I'd 
     like to end Guantanamo. I'd like it to be over with,'' yet 
     the President has not offered a specific plan for 
     transitioning the current detainees to another status.
       (7) The individuals currently detained at the detention 
     facility at Guantanamo Bay, many of whom appear to have 
     little or no remaining intelligence value in the global war 
     on terror, could be--
       (A) transferred to other countries for further legal 
     review;
       (B) enrolled in United States domestic civil, criminal, or 
     military court proceedings;
       (C) transferred to a separate military detention facility 
     that fully complies with United States domestic law, 
     international law, and the law of war; or
       (D) released if found not to pose a continuing security 
     threat to the United States.
       (8) The international perception of the detention facility 
     at Guantanamo Bay is negative and has created substantial 
     hostility toward the United States, raising reservations 
     among friends and allies of the United States and other 
     countries about the commitment of the United States to human 
     rights.
       (9) Members of the Armed Forces and other Americans who may 
     be captured overseas and detained by other countries, or by 
     non-state groups, are more likely to be treated in

[[Page 16823]]

     a manner fully consistent with the Geneva Conventions if 
     individuals detained by the United States are treated in the 
     same manner.
       (10) The security of the United States will not be 
     diminished, United States diplomacy will be furthered, and 
     the standing of the United States in the world will be 
     enhanced if the detention facility at Guantanamo Bay is 
     closed and all detainees are transitioned to another legal 
     status.
       (b) Not later than one year after the date of the enactment 
     of this Act--
       (1) the Secretary of Defense shall close the Department of 
     Defense detention facility at Guantanamo Bay, Cuba; and
       (2) all detainees detained at such facility shall be--
       (A) charged with a violation of United States or 
     international law and tried in an Article III court or 
     military legal proceeding before a regularly-constituted 
     court;
       (B) transferred to a separate military detention facility 
     that fully complies with all United States and international 
     law and the law of war;
       (C) transferred to their country of citizenship or a 
     different country for further legal review; or
       (D) released if found not to pose a continuing security 
     threat to the United States.
                                 ______
                                 
  SA 4814. Mr. BINGAMAN submitted an amendment intended to be proposed 
by him to the bill H.R. 5631, making appropriations for the Department 
of Defense for the fiscal year ending September 30, 2007, and for other 
purposes; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. Of the amount appropriated or otherwise made 
     available by title IV under the heading ``Research, 
     Development, Test and Evaluation, Air Force'', up to 
     $1,500,000 may be available for Commercialization and 
     Industrialization of Adaptive Optics (PE #0602890F).
                                 ______
                                 
  SA 4815. Mr. BINGAMAN submitted an amendment intended to be proposed 
by him to the bill H.R. 5631, making appropriations for the Department 
of Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. Amounts appropriated or otherwise made available 
     by title II under the heading ``Operation and Maintenance, 
     Air Force'' and available for Aerospace Vehicle Technologies 
     (PE #602201F) may be available for Air Force Responsive Space 
     Operations for purposes of completing an updated study of the 
     New Mexico Spaceport that integrates the most current launch 
     technology with capabilities of the Spaceport in order to 
     further refine the manner in which the Spaceport may assist 
     with Air Force planning and operations for Responsive Space.
                                 ______
                                 
  SA 4816. Mr. BINGAMAN submitted an amendment intended to be proposed 
by her to the bill H.R. 5631, making appropriations for the Department 
of Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. Of the amount appropriated or otherwise made 
     available by title IV under the heading ``Research, 
     Development, Test and Evaluation, Army'', up to $2,500,000 
     may be available for the Quantum Noninvasive Explosives 
     Detection Research and Test Program (PE #0602712A).
                                 ______
                                 
  SA 4817. Mr. BINGAMAN submitted an amendment intended to be proposed 
by her to the bill H.R. 5631, making appropriations for the Department 
of Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. Amounts appropriated or otherwise made available 
     by title II under the heading ``Operation and Maintenance, 
     Air Force'' and available for Aerospace Technology 
     Development/Demonstration (PE #603211F) may be available for 
     Air Force Responsive Space Operations for purposes of 
     completing an updated study of the New Mexico Spaceport that 
     integrates the most current launch technology with 
     capabilities of the Spaceport in order to further refine the 
     manner in which the Spaceport may assist with Air Force 
     planning and operations for Responsive Space.
                                 ______
                                 
  SA 4818. Mr. PRYOR submitted an amendment intended to be proposed by 
him to the bill H.R. 5631, making appropriations for the Department of 
Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       On page 218, between lines 6 and 7, insert the following:
       Sec. 8109. (a) The amount appropriated or otherwise made 
     available by title IV under the heading ``Research, 
     Development, Test and Evaluation, Army'' and available for 
     the Future Medical Shelter System is hereby increased by 
     $5,000,000.
       (b) The amount appropriated or otherwise made available by 
     title IV under the heading ``Research, Development, Test and 
     Evaluation, Army'' and available for Engineering and 
     Manufacturing Development is hereby decreased by $5,000,000.
                                 ______
                                 
  SA 4819. Mr. DODD (for himself, Mr. Reed, Mr. Inouye, Mrs. Lincoln, 
and Mr. Durbin) submitted an amendment intended to be proposed by her 
to the bill H.R. 5631, making appropriations for the Department of 
Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:
       Sec. __. From funds available in this Act, an additional 
     $6,700,000,000 may be available to fund equipment reset 
     requirements resulting from continuing combat operations, 
     including repair, depot, and procurement activities.
                                 ______
                                 
  SA 4820. Ms. LANDRIEU submitted an amendment intended to be proposed 
by her to the bill H.R. 5631, making appropriations for the Department 
of Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. Of the amount appropriated or otherwise made 
     available by title II under the heading ``Operation and 
     Maintenance, Marine Corps Reserve'', up to $2,500,000 may be 
     available for Infantry Combat Equipment (ICE).
                                 ______
                                 
  SA 4821. Ms. LANDRIEU submitted an amendment intended to be proposed 
by here to the bill H.R. 5631, making appropriations for the Department 
of Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. Of the amount appropriated or otherwise made 
     available by title II under the heading ``Operation and 
     Maintenance, Marine Corps Reserve'', up to $3,500,000 may be 
     available for the Individual First Aid Kit (IFAK).
                                 ______
                                 
  SA 4822. Ms. LANDRIEU submitted an amendment intended to be proposed 
by her to the bill H.R. 5631, making appropriations for the Department 
of Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:
       At the end of title VIII, add the following:
       Sec. 8109. (a) Additional Matter for Study by Commission on 
     the National Guard and Reserves.--In addition to any other 
     matters required to be studied by the Commission on the 
     National Guard and Reserves under section 513 of Ronald W. 
     Reagan National Defense Authorization Act for Fiscal Year 
     2005 (Public Law 108-375), the Commission shall also conduct 
     an assessment of the feasibility and advisability of 
     establishing a separate account in the Treasury for funding 
     procurement for the Army National Guard rather than funding 
     such procurement through the ``Other Procurement, Army'' 
     account under current practice.
       (b) Report.--The Commission on the National Guard and 
     Reserves shall include in the final report to Congress 
     required under section 513(f)(2) of the Ronald W. Reagan 
     National Defense Authorization Act for Fiscal Year 2005 the 
     results of the assessment conducted under subsection (a).
                                 ______
                                 
  SA 4823. Mr. DURBIN submitted an amendment intended to be proposed by 
him to the bill H.R. 5631, making appropriations for the Department of 
Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:
       At the end of title VIII, add the following:
       Sec. 8109. Of the amount appropriated or otherwise made 
     available by title VI under the heading ``Defense Health 
     Program'', up to $500,000 may be available for a pilot 
     program on troops to nurse teachers.
                                 ______
                                 
  SA 4824. Mr. BAYH submitted an amendment intended to be proposed by 
him to the bill H.R. 5631, making appropriations for the Department of 
Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:
       At the end of title VIII, add the following:

[[Page 16824]]

       Sec. 8109. (a) Additional Amount for Research, Development, 
     Test and Evaluation, Defense-Wide.--The amount appropriated 
     by title IV under the heading ``Research, Development, Test 
     and Evaluation, Defense-Wide'', is hereby increased by 
     $6,000,000.
       (b) Availability.--Of the amount appropriated by title IV 
     under the heading ``Research, Development, Test and 
     Evaluation, Defense-Wide'', as increased by subsection (a), 
     up to $6,000,000 may be available as follows:
       (1) $3,000,000 for bioterrorism protection research (PE 
     #0601384BP).
       (2) $3,000,000 for advanced protective gear for small-arms 
     threats (PE #0601101E).
       (c) Offset.--The amount appropriated by title IV under the 
     heading ``Research, Development, Test and Evaluation, 
     Defense-Wide'' is hereby reduced by $6,000,000, with the 
     amount of the reduction allocated to amounts available for 
     Technical Studies, Support, and Analysis.
                                 ______
                                 
  SA 4825. Mr. BAYH submitted an amendment intended to be proposed by 
him to the bill H.R. 5631, making appropriations for the Department of 
Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. Of the amount appropriated or otherwise made 
     available by title II under the heading ``Operation and 
     Maintenance, Defense-Wide'', up to $30,000,000 may be 
     available for the Defense Logistics Agency for the Meals 
     Ready to Eat War Reserve Stockpile.
                                 ______
                                 
  SA 4826. Mrs. CLINTON (for herself, Mr. Lieberman, and Mr. 
Lautenberg) submitted an amendment intended to be proposed by her to 
the bill H.R. 5631, making appropriations for the Department of Defense 
for the fiscal year ending September 30, 2007, and for other purposes; 
which was ordered to lie on the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. (a) Funding for Longitudinal Study on Traumatic 
     Brain Injury Incurred by Members of the Armed Forces in 
     Operation Iraqi Freedom and Operation Enduring Freedom.--Of 
     the amount appropriated or otherwise made available by title 
     V under the heading ``Defense Health Program'', up to 
     $5,000,000 may be available for a longitudinal study on 
     traumatic brain injury incurred by members of the Armed 
     Forces in Operation Iraqi Freedom and Operation Enduring 
     Freedom.
       (b) Funding for the Establishment of a Panel of Experts to 
     Develop Training Curricula for Family Caregivers on Care and 
     Assistance for Members and Former Members of the Armed Forces 
     With Traumatic Brain Injury Incurred in Operation Iraqi 
     Freedom or Operation Enduring Freedom.--
       (1) Operation and maintenance, army, funds.--Of the amount 
     appropriated or otherwise made available by title II under 
     the heading ``Operation and Maintenance, Army'', up to 
     $800,000 may be available for the establishment of a panel of 
     experts to develop training curricula for family caregivers 
     on care and assistance for members and former members of the 
     Armed Forces with traumatic brain injury incurred in 
     Operation Iraqi Freedom or Operation Enduring Freedom.
       (2) Operation and maintenance, marine corps, funds.--Of the 
     amount appropriated or otherwise made available by title II 
     under the heading ``Operation and Maintenance, Marine 
     Corps'', up to $200,000 may be available for the 
     establishment of a panel of experts to develop training 
     curricula for family caregivers on care and assistance for 
     members and former members of the Armed Forces with traumatic 
     brain injury incurred in Operation Iraqi Freedom or Operation 
     Enduring Freedom.
                                 ______
                                 
  SA 4827. Mr. BOND (for himself, Mr. Leahy, Mr. Lautenberg, Mr. 
Dorgan, Ms. Mikulski, Mr. Harkin, and Mr. Reid) submitted an amendment 
intended to be proposed by him to the bill H.R. 5631, making 
appropriations for the Department of Defense for the fiscal year ending 
September 30, 2007, and for other purposes; which was ordered to lie on 
the table; as follows:

       At the end of title IX, add the following:
       Sec. 9012. Of the amount appropriated or otherwise made 
     available by this Act by reason of the adoption of Senate 
     Amendment 4751 (referred to as the ``Stevens amendment''), 
     $2,440,000,000 is available for the National Guard for 
     National Guard and Reserve equipment. Such amount is in 
     addition to any other amounts available in this title, or 
     under title III under the heading ``Other Procurement, 
     Army'', for National Guard and Reserve equipment.
                                 ______
                                 
  SA 4828. Mr. CHAMBLISS submitted an amendment intended to be proposed 
by him to the bill H.R. 5631, making appropriations for the Department 
of Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. Of the amount appropriated or otherwise made 
     available by title IV under the heading ``Research, 
     Development, Test and Evaluation, Army'', up to $1,000,000 
     may be available for the Automated Communications Support 
     System for WARFIGHTERS, Intelligence Community, Linguists, 
     and Analysts.
                                 ______
                                 
  SA 4829. Mr. SUNUNU submitted an amendment intended to be proposed by 
him to the bill H.R. 5631, making appropriations for the Department of 
Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. Of the amount appropriated or otherwise made 
     available by title IV under the heading ``Research, 
     Development, Test and Evaluation, Navy'' up to $1,000,000 may 
     be available for an integrated, low-cost, low-power Multibeam 
     Side Scan Sonar System for Unmanned Underwater Vehicles 
     (UUVs).
                                 ______
                                 
  SA 4830. Mr. LAUTENBERG submitted an amendment intended to be 
proposed by him to the bill H.R. 5631, making appropriations for the 
Department of Defense for the fiscal year ending September 30, 2007, 
and for other purposes; which was ordered to lie on the table; as 
follows:

       At the end of title VIII, add the following:
       Sec. 8109. No funds appropriated or otherwise made 
     available by this Act may be obligated or expended for a 
     purpose as follows:
       (1) To provide military assistance to the Government of 
     Libya.
       (2) To establish diplomatic relations between the 
     Government of the United States and the Government of Libya.
                                 ______
                                 
  SA 4831. Mr. SESSIONS (for himself, Mr. Warner, and Mr. Nelson of 
Nebraska) submitted an amendment intended to be proposed by him to the 
bill H.R. 5631, making appropriations for the Department of Defense for 
the fiscal year ending September 30, 2007, and for other purposes; 
which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:
       Sec. __. (a) Additional Amount for Research, Development, 
     Test, and Evaluation, Navy.--The amount appropriated by title 
     IV under the heading ``Research, Development, Test, and 
     Evaluation, Navy'' is hereby increased by $77,000,000.
       (b) Availability of Amount for Conventional Trident 
     Modification Program.--Of the amount appropriated by title IV 
     under the heading ``Research, Development, Test, and 
     Evaluation, Navy'', as increased by subsection (a), 
     $77,000,000 may be available for Advanced Conventional Strike 
     Capability (PE #64327N) for the Conventional Trident 
     Modification Program.
       (c) Offset.--The aggregate amount appropriated by this Act 
     (other than the amount available for the Conventional Trident 
     Modification Program) is hereby reduced by $77,000,000. The 
     Secretary of Defense shall allocate the amount of the 
     reduction in an appropriate manner across and among the 
     accounts of the Department of Defense
                                 ______
                                 
  SA 4832. Mr. ALLEN submitted an amendment intended to be proposed by 
him to the bill H.R. 5631, making appropriations for the Department of 
Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. __. NO DISBURSEMENT OF PAY TO MEMBERS OF CONGRESS IF 
                   APPROPRIATIONS ACTS NOT TIMELY PASSED.

       (a) Restriction on Disbursement of Pay.--
       (1) In general.--If, as of the first day of any fiscal 
     year, Congress has not passed all final appropriations acts 
     necessary to provide appropriations for the entirety of that 
     fiscal year, the Secretary of the Senate and the Chief 
     Administrative Officer of the House of Representatives may 
     not disburse net pay to any Member of Congress for any pay 
     period beginning in that fiscal year before the date on which 
     notice is provided under subsection (b)(2) that all such 
     final appropriation acts have been passed.
       (2) Disbursement after passage.--The Secretary of the 
     Senate and the Chief Administrative Officer of the House of 
     Representatives shall disburse all amounts of net pay to 
     Members of Congress not disbursed under paragraph (1) at the 
     same time pay is disbursed for the first pay period beginning 
     after the period to which paragraph (1) applies.
       (b) Notice.--The President pro tempore of the Senate shall 
     provide notice to the Secretary of the Senate, and the 
     Speaker of the

[[Page 16825]]

     House of Representatives shall provide notice to the Chief 
     Administrative Officer of the House of Representatives--
       (1) of any restriction on disbursement of pay under 
     subsection (a)(1), on the first day of the fiscal year to 
     which the restriction applies; and
       (2) of the passage by Congress of all final appropriations 
     acts described in subsection (a)(1) with respect to that 
     fiscal year, on the date that passage occurs.
       (c) Rule of Construction.--Nothing in this section shall be 
     construed to affect the authority of the Secretary of the 
     Senate or the Chief Administrative Officer of the House of 
     Representatives relating to withholdings, deductions, or any 
     other administrative function relating to pay as otherwise 
     authorized by law.
       (d) Effective Date.--This section shall take effect on 
     January 3, 2007.
                                 ______
                                 
  SA 4833. Mr. KENNEDY (for himself and Ms. Collins) submitted an 
amendment intended to be proposed by him to the bill H.R. 5631, making 
appropriations for the Department of Defense for the fiscal year ending 
September 30, 2007, and for other purposes; which was ordered to lie on 
the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. (a) Army Support for University Research 
     Initiatives.--Of the amount appropriated by title IV under 
     the heading ``Research, Development, Test and Evaluation, 
     Army'', up to $12,000,000 may be available for Program 
     Element 0601103A for University Research Initiatives.
       (b) Navy Support for University Research Initiatives.--Of 
     the amount appropriated by title IV under the heading 
     ``Research, Development, Test and Evaluation, Navy'', up to 
     $13,000,000 may be available for Program Element 0601103N for 
     University Research Initiatives.
       (c) Air Force Support for University Research 
     Initiatives.--Of the amount appropriated by title IV under 
     the heading ``Research, Development, Test and Evaluation, Air 
     Force'', up to $5,000,000 may be available for Program 
     Element 0601103F for University Research Initiatives.
       (d) SMART National Defense Education Program.--Of the 
     amount appropriated by title IV under the heading ``Research, 
     Development, Test and Evaluation, Defense-Wide'', up to 
     $9,000,000 may be available for Program Element 0601120D8Z 
     for the SMART National Defense Education Program.
       (e) DARPA University Research Program in Computer Science 
     and Cybersecurity.--Of the amount appropriated by title IV 
     under the heading ``Research, Development, Test and 
     Evaluation, Defense-Wide'', up to $6,000,000 may be available 
     for Program Element 0601101E the Defense Advanced Research 
     Projects Agency Program in Computer Science and 
     Cybersecurity.
                                 ______
                                 
  SA 4834. Mrs. MURRAY submitted an amendment intended to be proposed 
by her to the bill H.R. 5631, making appropriations for the Department 
of Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. (a) Study on Department of Defense Transition 
     Assistance Services.--
       (1) Study panel.--The Secretary of Defense and the 
     Secretary of Veterans Affairs shall jointly establish a panel 
     to conduct a study on means of improving the Transition 
     Assistance Program (TAP) and other reintegration services for 
     members of the National Guard and the Reserves. The panel 
     shall be established not later than 60 days after the date of 
     the enactment of this Act.
       (2) Composition.--The panel established under paragraph (1) 
     shall be composed of the following:
       (A) Such officers or employees of the Department of Defense 
     as the Secretary of Defense shall appoint to the panel.
       (B) Such officers or employees of the Department of 
     Veterans Affairs as the Secretary of Veterans Affairs shall 
     appoint to the panel.
       (C) Such individuals from the private sector as the 
     Secretary of Defense and the Secretary of Veterans Affairs 
     shall jointly appoint to the panel from among individuals in 
     the private sector who have expertise in the matters to be 
     studied by the panel, including individuals with expertise in 
     occupational and employment adjustment matters, psychologists 
     or other mental health professionals, and family specialists.
       (3) Study elements.--The panel established under paragraph 
     (1) shall conduct a study on means of improving the 
     Transition Assistance Program and other reintegration 
     services for members of the National Guard and the Reserves, 
     including means of improving the following under the Program:
       (A) Training on interpersonal skills and life skills.
       (B) Readjustment counseling.
       (C) Briefings and workshops presented by the Department of 
     Veterans Affairs to members before their completion of 
     service on active duty.
       (D) The duration of training sessions and workshops, so 
     that such sessions and workshops continue for members for at 
     least one year after their completion of service on active 
     duty.
       (E) Education and outreach on the transition benefits 
     available to members of the National Guard and Reserves from 
     the Federal Government, State and local governments, private 
     organizations, and non-profit public service organizations.
       (4) Report.--Not later than 120 days after the date of the 
     enactment of this Act, the panel established under paragraph 
     (1) shall submit to the Secretary of Defense and the 
     Secretary of Veterans Affairs a report on the study conducted 
     by the panel under this subsection. The report shall include 
     the findings of the panel as a result of the study and such 
     recommendations, including recommendations on the matters 
     specified in paragraph (3), as the panel considers 
     appropriate as a result of the study.
       (5) Transmittal of report.--Not later than 60 days after 
     receipt of the report under paragraph (4), the Secretary of 
     Defense and the Secretary of Veterans Affairs shall jointly 
     transmit the report to Congress, together with such comments 
     on the report as the Secretary of Defense and the Secretary 
     of Veterans Affairs jointly consider appropriate.
       (b) Study on Other National Guard and Reserve Benefits.--
       (1) Study panel.--The Secretary of Defense shall establish 
     a panel to conduct a study on the adequacy of current pay and 
     benefits, including health care and other benefits, for 
     members of the National Guard and the Reserves under the 
     current policies and practices of the Armed Forces relating 
     to the utilization of the National Guard and the Reserves. 
     The panel shall be established not later than 60 days after 
     the date of the enactment of this Act.
       (2) Composition.--The panel established under paragraph (1) 
     shall be composed of the following:
       (A) Such officers or employees of the Department of Defense 
     as the Secretary of Defense shall appoint to the panel.
       (B) Such individuals from the private sector as the 
     Secretary of Defense shall appoint to the panel from among 
     individuals in the private sector who have expertise in the 
     matters to be studied by the panel.
       (3) Study elements.--The panel established under paragraph 
     (1) shall conduct a study of the adequacy of current pay and 
     benefits, including health care and other benefits, for 
     members of the National Guard and the Reserves under the 
     current policies and practices of the Armed Forces relating 
     to the utilization of the National Guard and the Reserves, 
     including--
       (A) the advisability of separate systems of pay for members 
     of the regular components of the Armed Forces and members of 
     the reserve components of the Armed Forces;
       (B) the advisability of different eligibility for medical 
     and dental care for members of the regular components of the 
     Armed Forces and members of the reserve components of the 
     Armed Forces; and
       (C) the advisability of the modification or improvement of 
     other policies and practices relating to the pay and benefits 
     of members of the National Guard and the Reserves in order to 
     improve the quality of life of such members while serving in 
     the National Guard or Reserves.
       (4) Report.--Not later than 120 days after the date of the 
     enactment of this Act, the panel established under paragraph 
     (1) shall submit to the Secretary of Defense a report on the 
     study conducted by the panel under this subsection. The 
     report shall include the findings of the panel as a result of 
     the study and such recommendations, including recommendations 
     on the matters specified in paragraph (3), as the panel 
     considers appropriate as a result of the study.
       (5) Transmittal of report.--Not later than 60 days after 
     receipt of the report under paragraph (4), the Secretary of 
     Defense shall transmit the report to Congress, together with 
     such comments on the report as the Secretary of Defense 
     considers appropriate.
                                 ______
                                 
  SA 4835. Mrs. CLINTON (for herself and Mr. Schumer) submitted an 
amendment intended to be proposed by her to the bill H.R. 5631, making 
appropriations for the Department of Defense for the fiscal year ending 
September 30, 2007, and for other purposes; which was ordered to lie on 
the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. Of the amount appropriated or otherwise made 
     available by title II under the heading ``Operation and 
     Maintenance, Air Force'', up to $12,000,000 may be available 
     for Unmanned Threat Emitter (UMTE) Modernization.
                                 ______
                                 
  SA 4836. Mr. SMITH submitted an amendment intended to be proposed by 
him to the bill H.R. 5631, making appropriations for the Department of 
Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

[[Page 16826]]

       Sec. __. Notwithstanding any other provision of this Act, 
     there is appropriated $523,081,496 to make safety net 
     payments for fiscal year 2007 under section 101 of the Secure 
     Rural Schools and Community Self-Determination Act of 2000 
     (Public Law 106-393; 16 U.S.C. 500 note), to remain available 
     until expended.
                                 ______
                                 
  SA 4837. Mr. BENNETT submitted an amendment intended to be proposed 
by him to the bill H.R. 5631, making appropriations for the Department 
of Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. Of the amount appropriated or otherwise made 
     available by title IV under the heading ``Research, 
     Development, Test and Evaluation, Army'', up to $1,000,000 
     may be available for the development of a Lightweight All 
     Terrain Vehicle (LATV).
                                 ______
                                 
  SA 4838. Mr. McCAIN submitted an amendment intended to be proposed by 
him to the bill H.R. 5631, making appropriations for the Department of 
Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       On page 180, beginning on line 2, strike ``, and the 
     projects'' and all that follows through line 4 and insert a 
     period.

                                 ______
                                 
  SA 4839. Mr. OBAMA submitted an amendment intended to be proposed by 
him to the bill H.R. 5631, making appropriations for the Department of 
Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:
       Sec. 8109. (a) Certification on Notification of Disclosure 
     of Personal Information.--Not later than 30 days after the 
     date of any data security breach of the Department of 
     Defense, the Secretary of Defense shall certify in writing to 
     the congressional defense committees that each member of the 
     Armed Forces or other individual whose personal information, 
     while in the possession or control of the Department of 
     Defense has been compromised due to lax security precautions 
     at the Department of Defense, theft, or negligent disclosure 
     has been appropriately notified in writing of such 
     compromise.
       (b) Provision of Certain Services.--Upon request of any 
     individual described in subsection (a), the Secretary shall 
     provide to such individual, at no charge to such individual--
       (1) credit monitoring services during the 1-year period 
     beginning on the date of such request; and
       (2) a copy of the credit report (as defined in section 603 
     of the Fair Credit Reporting Act) of such individual from 
     each of the major credit bureaus, including Equifax, 
     TransUnion, and Experian, once annually during the 2-year 
     period beginning on the date on which the credit monitoring 
     services required by paragraph (1) terminate, which shall be 
     in addition to any other credit report provided to such 
     individual under law, whether at no cost to such individual 
     or otherwise.
       (c) Definitions.--In this section:
       (1) The term ``data security breach'' means the 
     unauthorized assess or use of data in electronic or printed 
     form that contains personal information.
       (2) The term ``personal information'', in the case of an 
     individual, means the name, address, or telephone number of 
     the individual in combination with any of the following:
       (A) The Social Security Number of the individual.
       (B) Any information regarding the medical history of the 
     individual.
       (C) The history of the individual's service in the Armed 
     Forces.
       (D) Any other personally identifiable information of the 
     individual that is not routinely part of the public record.
                                 ______
                                 
  SA 4840. Mr. LEVIN submitted an amendment intended to be proposed by 
him to the bill H.R. 5631, making appropriations for the Department of 
Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. (a) Availability of Amounts Within Combat 
     Vehicle and Automotive Technology.--Of the amount 
     appropriated by title IV under the heading ``Research, 
     Development, Test and Evaluation, Army''--
       (1) up to $5,000,000 may be available for Combat Vehicle 
     and Automotive Technology (PE #0602601A) for appropriate 
     purposes specified in subsection (b); and
       (2) up to $10,000,000 may be available for Combat Vehicle 
     and Automotive Technology (PE #0603005A) for appropriate 
     purposes specified in subsection (b).
       (b) Purposes.--The purposes specified in this subsection 
     are the competitive award of research projects in the 
     following areas:
       (1) Vehicle-Based Active Protection Systems against kinetic 
     energy threats.
       (2) Robotic Ground Systems.
       (3) Command and Control of Unmanned Systems.
       (4) Hybrid Electric Technologies.
       (5) Energy Efficient Vehicle Technologies.
       (6) Vehicle Survivability Systems.
       (7) Such other research activities as the Secretary of the 
     Army may specify.
                                 ______
                                 
  SA 4841. Mr. ALLEN (for himself and Mr. Warner) submitted an 
amendment intended to be proposed by him to the bill H.R. 5631, making 
appropriations for the Department of Defense for the fiscal year ending 
September 30, 2007, and for other purposes; which was ordered to lie on 
the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. (a) Of the amount appropriated or otherwise made 
     available by title II under the heading ``Operation and 
     Maintenance, Defense-Wide'', up to $2,000,000 may be 
     available for the Office of Economic Adjustment of the 
     Department of Defense to conduct a traffic study on the 
     improvements that are required to be carried out to the 
     transportation infrastructure around Fort Belvoir, Virginia, 
     to accommodate the increase in the workforce located on and 
     around Fort Belvoir resulting from decisions implemented 
     under the 2005 round of defense base closure and realignment. 
     The study shall incorporate the input of the Virginia 
     Department of Transportation and other State and local 
     governments and agencies.
       (b) Not later than one year after the date of the enactment 
     of this Act, the Secretary of Defense shall submit to the 
     congressional defense committees a report on the study 
     conducted under subsection (a), including a cost estimate for 
     such improvements and the funding sources, including the 
     Defense Access Road Program, proposed for such improvements.
                                 ______
                                 
  SA 4842. Mr. KYL (for himself, Mr. Wyden, and Mr. DeWine) submitted 
an amendment intended to be proposed by him to the bill H.R. 5631, 
making appropriations for the Department of Defense for the fiscal year 
ending September 30, 2007, and for other purposes; which was ordered to 
lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. __. ROYALTY RELIEF FOR PRODUCTION OF OIL AND GAS.

       (a) Price Thresholds.--Notwithstanding any other provision 
     of law, the Secretary of the Interior shall place limitations 
     based on market price on the royalty relief granted under any 
     lease for the production of oil or natural gas on Federal 
     land (including submerged land) entered into by the Secretary 
     of the Interior on or after the date of enactment of this 
     Act.
       (b) Clarification of Authority To Impose Price Thresholds 
     for Certain Lease Sales.--Congress reaffirms the authority of 
     the Secretary of the Interior under section 8(a)(1)(H) of the 
     Outer Continental Shelf Lands Act (43 U.S.C. 1337(a)(1)(H)) 
     to vary, based on the price of production from a lease, the 
     suspension of royalties under any lease subject to section 
     304 of the Outer Continental Shelf Deep Water Royalty Relief 
     Act (Public Law 104-58; 43 U.S.C. 1337 note).
                                 ______
                                 
  SA 4843. Mr. KENNEDY (for himself, Ms. Collins) submitted an 
amendment intended to be proposed by him to the bill H.R. 5631, making 
appropriations for the Department of Defense for the fiscal year ending 
September 30, 2007, and for other purposes; which was ordered to lie on 
the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. (a) Army Support for University Research 
     Initiatives.--Of the amount appropriated by title IV under 
     the heading ``Research, Development, Test and Evaluation, 
     Army'', an additional amount of up to $12,000,000 may be 
     available for Program Element 0601103A for University 
     Research Initiatives.
       (b) Navy Support for University Research Initiatives.--Of 
     the amount appropriated by title IV under the heading 
     ``Research, Development, Test and Evaluation, Navy'', an 
     additional amount of up to $13,000,000 may be available for 
     Program Element 0601103N for University Research Initiatives.
       (c) Air Force Support for University Research 
     Initiatives.--Of the amount appropriated by title IV under 
     the heading ``Research, Development, Test and Evaluation, Air 
     Force'', an additional amount of up to $5,000,000 may be 
     available for Program Element 0601103F for University 
     Research Initiatives.
       (d) SMART National Defense Education Program.--Of the 
     amount appropriated by title IV under the heading ``Research, 
     Development, Test and Evaluation, Defense-Wide'', an 
     additional amount of up to

[[Page 16827]]

     $9,000,000 may be available for Program Element 0601120D8Z 
     for the SMART National Defense Education Program.
       (e) DARPA University Research Program in Computer Science 
     and Cybersecurity.--Of the amount appropriated by title IV 
     under the heading ``Research, Development, Test and 
     Evaluation, Defense-Wide'', up to $6,000,000 may be available 
     for Program Element 0601101E the Defense Advanced Research 
     Projects Agency Program in Computer Science and 
     Cybersecurity.
       (f) Supplement Not Supplant.--Amounts made available by 
     subsections (a) through (e) for the purposes specified in 
     such subsections are in addition to any other amounts made 
     available by this Act for such purposes.
                                 ______
                                 
  SA 4844. Mr. SESSIONS (for himself, Mr. Warner, and Mr. Nelson of 
Nebraska) submitted an amendment intended to be proposed by him to the 
bill H.R. 5631, making appropriations for the Department of Defense for 
the fiscal year ending September 30, 2007, and for other purposes; 
which was ordered to lie on the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. Of the amount appropriated by title IV under the 
     heading ``Research, Development, Test, and Evaluation, 
     Navy'', up to $77,000,000 may be available for Advanced 
     Conventional Strike Capability (PE #64327N) for the 
     Conventional Trident Modification Program.
                                 ______
                                 
  SA 4845. Mr. PRYOR (for himself, Mr. Feingold) submitted an amendment 
intended to be proposed by him to the bill H.R. 5631, making 
appropriations for the Department of Defense for the fiscal year ending 
September 30, 2007, and for other purposes; which was ordered to lie on 
the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. Not later than March 31, 2007, the Secretary of 
     Defense shall submit to the congressional defense committees 
     a report setting forth the assessment of the Secretary 
     regarding the implementation of the new health care benefit 
     to help the children of members of the Armed Forces who died 
     on active duty, including--
       (1) a statement of the reasons for the delay in 
     implementation of such benefit;
       (2) an analysis of the new call centers established to help 
     survivors of such members obtain the benefits to which they 
     are entitled; and
       (3) an assessment of whether the various survivor benefit 
     programs under the Department of Defense are adequately 
     staffed to carry out their mission in a timely and efficient 
     manner.
                                 ______
                                 
  SA 4846. Mr. PRYOR submitted an amendment intended to be proposed by 
him to the bill H.R. 5631, making appropriations for the Department of 
Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       On page 218, between lines 6 and 7, insert the following:
       Sec. 8109. Of the amount appropriated or otherwise made 
     available by title IV under the heading ``Research, 
     Development, Test and Evaluation, Army'', up to $10,000,000 
     may be available for the Future Medical Shelter System.
                                 ______
                                 
  SA 4847. Mr. REED submitted an amendment intended to be proposed by 
him to the bill H.R. 5631, making appropriations for the Department of 
Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. Of the amount appropriated or otherwise made 
     available by title IV under the heading ``Research, 
     Development, Test and Evaluation, Defense-Wide'', up to 
     $3,000,000 may be available for Small and Medium Caliber 
     Recoil Mitigation Technologies (PE #1160402BB).
                                 ______
                                 
  SA 4848. Mr. COBURN submitted an amendment intended to be proposed by 
him to the bill H.R. 5631, making appropriations for the Department of 
Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the end of title VIII, add the following:
       Sec. 8109. (a) Reports to Congress and Notice to Public on 
     Earmarks in Funds Available to the Department of Defense.--
     The Secretary of Defense shall submit to Congress, and post 
     on the Internet website of the Department of Defense 
     available to the public, each year information as follows:
       (1) A description of each earmark of funds made available 
     to the Department of Defense by this Act, including the 
     location (by city, State, country, and congressional district 
     if relevant) in which the earmarked funds are to be utilized, 
     the purpose of such earmark (if known), and the recipient of 
     such earmark.
       (2) The total cost of administering each such earmark 
     including the amount of such earmark, staff time, 
     administrative expenses, and other costs.
       (3) The total cost of administering all such earmarks.
       (4) An assessment of the utility of each such earmark in 
     meeting the goals of the Department, set forth using a rating 
     system as follows:
       (A) A for an earmark that directly advances the primary 
     goals of the Department or an agency, element, or component 
     of the Department.
       (B) B for an earmark that advances many of the primary 
     goals of the Department or an agency, element, or component 
     of the Department.
       (C) C for an earmark that may advance some of the primary 
     goals of the Department or an agency, element, or component 
     of the Department.
       (D) D for an earmark that cannot be demonstrated as being 
     cost-effective in advancing the primary goals of the 
     Department or any agency, element, or component of the 
     Department.
       (E) F for an earmark that distracts from or otherwise 
     impedes that capacity of the Department to meet the primary 
     goals of the Department.
       (b) Earmark Defined.--In this section, the term ``earmark'' 
     means a provision of law, or a directive contained within a 
     joint explanatory statement or report accompanying a 
     conference report or bill (as applicable), that specifies the 
     identity of an entity, program, project, or service, 
     including a defense system, to receive assistance not 
     requested by the President and the amount of the assistance 
     to be so received.
                                 ______
                                 
  SA 4849. Mr. BOND submitted an amendment intended to be proposed by 
him to the bill H.R. 5631, making appropriations for the Department of 
Defense for the fiscal year ending September 30, 2007, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:
       Sec. __. Of the amounts available for the activity 
     described on pages 149 through 159 of Volume VI, Book I of 
     the Fiscal Year 2007 Congressional Budget Justification Book 
     of the Intelligence Community, up to $8,000,000 may be 
     available for personnel for that activity.
                                 ______
                                 
  SA 4850. Mr. LAUTENBERG (for himself, Mr. Harkin,, Ms. Stabenow, Mr. 
Lieberman, Mrs. Lincoln, Mr. Menendez, Ms. Mikulski, and Mr. Bingaman) 
submitted an amendment intended to be proposed by him to the bill H.R. 
5631, making appropriations for the Department of Defense for the 
fiscal year ending September 30, 2007, and for other purposes; which 
was ordered to lie on the table; as follows:

       On page 148, line 7, insert before the period at the end 
     the following: ``: Provided, That no funds appropriated or 
     otherwise made available by this heading may be used to 
     increase the cost sharing requirements established under 
     paragraph (6) of section 1074g(a) of title 10, United States 
     Code, for pharmaceutical agents available through retail 
     pharmacies covered by paragraph (2)(E)(ii) of such section in 
     excess of (1) $3 in the case of generic agents, (2) $9 in the 
     case of formulary agents, or (3) $22 in the case of 
     nonformulary agents''.

                          ____________________