[Congressional Record (Bound Edition), Volume 152 (2006), Part 5]
[Senate]
[Pages 5913-5918]
[From the U.S. Government Publishing Office, www.gpo.gov]




                           TEXT OF AMENDMENTS

  SA 3591. Mr. LEVIN (for himself, Ms. Collins, and Mr. Reed) submitted 
an amendment intended to be proposed by him to the bill H.R. 4939, 
making emergency supplemental appropriations for the fiscal year ending 
September 30, 2006, and for other purposes; which was ordered to lie on 
the table; as follows:

       On page 126, between lines 12 and 13, insert the following:


  REPORTS TO CONGRESS ON A NATIONAL UNITY GOVERNMENT AND AMENDING THE 
            IRAQ CONSTITUTION TO MAKE IT A UNIFYING DOCUMENT

       Sec. 1406. (a) Reports Required.--In furtherance of the 
     findings and sense of Congress set forth in Senate Joint 
     Resolution 34, as introduced in the Senate on April 25, 2006, 
     the President shall, not later than 30 days after the date of 
     the enactment of this Act and every 30 days thereafter until 
     a national unity government has been formed in Iraq and the 
     Iraq Constitution has been amended in a manner that makes it 
     a unifying document, submit to Congress a report on United 
     States policy and political developments in Iraq.
       (b) Elements.--Each report shall include the following 
     information:
       (1) Whether the Administration has told the Iraqi 
     political, religious and tribal leaders that agreement by the 
     Iraqis on a government of national unity, and subsequent 
     agreement to amendments to the Iraq Constitution to make it 
     more inclusive, within the 30-day and 4-month deadlines that 
     the Iraqis set for themselves in their Constitution, is a 
     condition for the continued presence of United States 
     military forces in Iraq.
       (2) The progress that has been made in the formation of a 
     national unity government and the obstacles, if any, that 
     remain.
       (3) The progress that has been made in the amendment of the 
     Iraq Constitution to make it more of a unifying document and 
     the obstacles, if any, that remain.
                                 ______
                                 
  SA 3592. Mr. REED submitted an amendment intended to be proposed by 
him to the bill H.R. 4939, making emergency supplemental appropriations 
for the fiscal year ending September 30, 2006, and for other purposes; 
which was ordered to lie on the table; as follows:

       On page 162, between lines 12 and 13, insert the following:


                      FOX POINT HURRICANE BARRIER

       For an additional amount for the Secretary of the Army, 
     acting through the Chief of Engineers, for use in upgrading 
     the electro-mechanical control system of the Fox Point 
     hurricane barrier in Providence, Rhode Island, $1,055,000, to 
     remain available until expended: Provided, That the amount 
     provided under this heading is designated as an emergency 
     requirement pursuant to section 402 of H. Con. Res. 95 (109th 
     Congress).
                                 ______
                                 
  SA 3593. Ms. LANDRIEU submitted an amendment intended to be proposed 
by her to the bill H.R. 4939, making emergency supplemental 
appropriations for the fiscal year ending September 30, 2006, and for 
other purposes; which was ordered to lie on the table; as follows:

       At the end of title II, add the following:

                               CHAPTER 9

                DEPARTMENT OF HEALTH AND HUMAN SERVICES

       Sec. 2901. (a) Grant Program Authorized.--The Secretary of 
     Health and Human Services, acting through the Administrator

[[Page 5914]]

     of the Health Resources and Services Administration, shall 
     award grants to public hospitals, nonprofit entities, and 
     medicare and medicaid enrolled suppliers and institutional 
     providers to reimburse such hospitals, entities, suppliers, 
     and providers for health care related expenses or lost 
     revenues directly attributable to the public health emergency 
     resulting from the damage and devastation caused by 
     Hurricanes Katrina and Rita in the Gulf Coast region if such 
     expenses or lost revenues have not otherwise been reimbursed 
     or are eligible for reimbursement from other sources. Grant 
     amounts awarded under this section shall be available until 
     expended.
       (b) Appropriation.--There is authorized to be appropriated 
     and there is appropriated, out of any money in the Treasury 
     not otherwise appropriated, $100,000,000 to carry out this 
     section.
                                 ______
                                 
  SA 3594. Mr. GREGG (for himself, Mr. Frist, Mr. Byrd, Mr. Domenici, 
Mr. Ensign, Mr. Alexander, and Mr. Sununu) proposed an amendment to the 
bill H.R. 4939, making emergency supplemental appropriations for the 
fiscal year ending September 30, 2006, and for other purposes; as 
follows:

       At the appropriate place, insert the following:

                       TITLE __--BORDER SECURITY

       EMERGENCY SUPPLEMENTAL APPROPRIATIONS FOR BORDER SECURITY

                    Department of Homeland Security


            office of the secretary and executive management

       For an additional amount for the ``Office of the Secretary 
     and Executive Management'' to provide funds for the Office of 
     Policy, $2,000,000: Provided, That the entire amount is 
     solely for a contract with an independent non-Federal entity 
     to conduct a needs assessment for comprehensive border 
     security: Provided further, That the entire amount is 
     designated as an emergency requirement pursuant to section 
     402 of H. Con. Res. 95 (109th Congress), the concurrent 
     resolution on the budget for fiscal year 2006.


                office of the chief information officer

       For an additional amount for the ``Office of the Chief 
     Information Officer'' to replace and upgrade law enforcement 
     communications, $50,000,000, to remain available until 
     expended: Provided, That the entire amount is designated as 
     an emergency requirement pursuant to section 402 of H. Con. 
     Res. 95 (109th Congress), the concurrent resolution on the 
     budget for fiscal year 2006.


   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 none of the additional appropriations made 
     available under this heading may be obligated until the 
     Committees on Appropriations of the Senate and the House of 
     Representatives receive and approve a plan for the 
     expenditure of such funds: Provided further, That the entire 
     amount is designated as an emergency requirement pursuant to 
     section 402 of H. Con. Res. 95 (109th Congress), the 
     concurrent resolution on the budget for fiscal year 2006.

                     Customs and Border Protection


                         salaries and expenses

       For an additional amount for ``Salaries and Expenses'', 
     $180,000,000, of which $80,000,000 is for border patrol 
     vehicle replacement and $100,000,000 is for sensor and 
     surveillance technology: Provided, That none of the 
     additional appropriations made available under this heading 
     may be obligated until the Committees on Appropriations of 
     the Senate and the House of Representatives receive and 
     approve a plan for expenditure of these funds: Provided 
     further, That the entire amount is designated as an emergency 
     requirement pursuant to section 402 of H. Con. Res. 95 (109th 
     Congress), the concurrent resolution on the budget for fiscal 
     year 2006.


 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, $790,000,000, 
     to remain available until expended, of which $40,000,000 is 
     for helicopter replacement and $750,000,000 is for 
     recapitalization of air assets: Provided, That none of the 
     additional appropriations made available under this heading 
     may be obligated until the Committees on Appropriations of 
     the Senate and the House of Representatives receive and 
     approve an expenditure plan for the complete recapitalization 
     of Customs and Border Protection air assets and facilities: 
     Provided further, That the entire amount is designated as an 
     emergency requirement pursuant to section 402 of H. Con. Res. 
     95 (109th Congress), the concurrent resolution on the budget 
     for fiscal year 2006.


                              construction

       For an additional amount for ``Construction'', 
     $120,000,000, to remain available until expended: Provided, 
     That none of the additional appropriations made available 
     under this heading may be obligated until the Committees on 
     Appropriations of the Senate and the House of Representatives 
     receive and approve a plan for expenditure for these funds: 
     Provided further, That the entire amount is designated as an 
     emergency requirement pursuant to section 402 of H. Con. Res. 
     95 (109th Congress), the concurrent resolution on the budget 
     for fiscal year 2006.

                  Immigration and Customs Enforcement


                         salaries and expenses

       For an additional amount for ``Salaries and Expenses'' to 
     replace vehicles, $80,000,000: Provided, That the entire 
     amount is designated as an emergency requirement pursuant to 
     section 402 of H. Con. Res. 95 (109th Congress), the 
     concurrent resolution on the budget for fiscal year 2006.

                       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, 
     $600,000,000, to remain available until expended: Provided, 
     That the entire amount is designated as an emergency 
     requirement pursuant to section 402 of H. Con. Res. 95 (109th 
     Congress), the concurrent resolution on the budget for fiscal 
     year 2006.

                Federal Law Enforcement Training Center


     acquisition, construction, improvements, and related expenses

       For an additional amount for ``Acquisition, Construction, 
     Improvements, and Related Expenses'' for construction of the 
     language training facility referenced in the Master Plan and 
     information technology infrastructure improvements, 
     $18,000,000, to remain available until expended: Provided, 
     That the entire amount is designated as an emergency 
     requirement pursuant to section 402 of H. Con. Res. 95 (109th 
     Congress), the concurrent resolution on the budget for fiscal 
     year 2006.

                     GENERAL PROVISIONS--THIS TITLE


                          reduction in funding

       Sec. __. (a) Reduction.--Except as provided in subsection 
     (b), the aggregate amount provided by chapter 3 of title I of 
     this Act and chapter 3 of title II of this Act may not exceed 
     $68,962,188,000.
       (b) Inapplicability to Amounts for Military Construction.--
     Subsection (a) does not apply to amounts provided by chapter 
     3 of title I of this Act and chapter 3 of title II of this 
     Act for military construction.
                                 ______
                                 
  SA 3595. Mr. MARTINEZ submitted an amendment intended to be proposed 
by him to the bill H.R. 4939, making emergency supplemental 
appropriations for the fiscal year ending September 30, 2006, and for 
other purposes; which was ordered to lie on the table; as follows:

       On page 117, between lines 9 and 10, insert the following:


    RE-EQUIPPING OF 53RD INFANTRY BRIGADE TEAM UPON ITS RETURN FROM 
                       DEPLOYMENT IN AFGHANISTAN

       Sec. 1312. Of the amount appropriated or otherwise made 
     available by this chapter under the heading ``Other 
     Procurement, Army'', $59,300,000 shall be available for the 
     re-equipping of the 53rd Infantry Brigade team upon its 
     return from deployment in Afghanistan, of which--
       (1) $15,000,000 shall be for PVS-7B night vision devices;
       (2) $44,000,000 shall be for Heavy HMMWV variants and FMTV 
     light and medium cargo trucks; and
       (3) $300,000 shall be for M-4 rifles.
                                 ______
                                 
  SA 3596. Mr. MARTINEZ submitted an amendment intended to be proposed 
by him to the bill H.R. 4939, making emergency supplemental 
appropriations for the fiscal year ending September 30, 2006, and for 
other purposes; which was ordered to lie on the table; as follows:

       On page 117, between lines 9 and 10, insert the following:


 PRIORITY IN FUNDING FOR REPLACEMENT EQUIPMENT FOR THE NATIONAL GUARD 
       FOR STATES LIKELY TO BE EFFECTED BY 2006 HURRICANE SEASON

       Sec. 1312. In allocating amounts appropriated or otherwise 
     made available by this chapter under the heading ``Other 
     Procurement, Army'' for the procurement of replacement 
     equipment for the National Guard, the Secretary of Defense 
     shall afford a priority in the allocation of such funds to 
     the States likely to experience a hurricane during the 2006 
     hurricane season.
                                 ______
                                 
  SA 3597. Mr. LUGAR (for himself, Mr. Warner, Mr. Chafee, and Mr. 
Allen) submitted an amendment intended to be proposed by him to the 
bill H.R. 4939, making emergency supplemental appropriations for the 
fiscal year ending September 30, 2006, and for other purposes; which 
was ordered to lie on the table; as follows:

       On page 90, between lines 10 and 11, insert the following:

[[Page 5915]]



     SEC. 1202. DEPARTMENT OF STATE AND USAID AUTHORITIES.

       (a) Waiver of Annuity Limitations on Reemployed Foreign 
     Service Annuitants.--Section 824(g) of the Foreign Service 
     Act of 1980 (22 U.S.C. 4064(g)) is amended to read as 
     follows:
       ``(g)(1) The Secretary of State may waive the application 
     of subsections (a) through (d) on a case-by-case basis for an 
     annuitant reemployed on a temporary basis, or grant authority 
     to the head of an Executive agency to waive the application 
     of subsections (a) through (d) on a case-by-case basis for an 
     annuitant reemployed on a temporary basis--
       ``(A) if, and for so long as, such waiver is necessary due 
     to an emergency involving a direct threat to life or property 
     or other unusual circumstances; or
       ``(B) if the annuitant is employed in a position for which 
     there is exceptional difficulty in recruiting or retaining a 
     qualified employee.
       ``(2) The authority of the Secretary to waive the 
     application of subsections (a) through (d) for an annuitant 
     pursuant to subparagraph (B) of paragraph (1), or to grant 
     authority to the head of an Executive agency to waive the 
     application of such subsections to an annuitant under 
     subparagraphs (A) or (B) of such paragraph, shall terminate 
     on October 1, 2008. An annuitant reemployed pursuant to such 
     authority prior to such termination date may be employed for 
     a period ending not later than one year after such date.
       ``(3) The Secretary should prescribe procedures for the 
     exercise of any authority under paragraph (1), including 
     criteria for any exercise of authority and procedures for a 
     delegation of authority.''.
       (b) Waiver of Annuity Limitations on Reemployed Civil 
     Service Annuitants.--
       (1) Department of state.--Title I of the Department of 
     State Basic Authorities Act of 1956 (22 U.S.C. 2651a et seq.) 
     is amended by adding at the end the following new section:

     ``SEC. 61. REEMPLOYMENT OF ANNUITANTS UNDER THE CIVIL SERVICE 
                   RETIREMENT SYSTEM AND FEDERAL EMPLOYEES' 
                   RETIREMENT SYSTEM.

       ``(a) Authority.--
       ``(1) In general.--The Secretary of State may waive the 
     application of the provisions of section 8344 or 8468 of 
     title 5, United States Code, on a case-by-case basis for 
     employment of an annuitant in a position in the Department of 
     State for which there is exceptional difficulty in recruiting 
     or retaining a qualified employee, or when a temporary 
     emergency hiring need exists.
       ``(2) Termination of authority.--The authority of the 
     Secretary under paragraph (1) shall terminate on October 1, 
     2008. An annuitant reemployed pursuant to such authority 
     prior to such termination date may be employed for a period 
     ending not later than one year after such date.
       ``(b) Procedures.--The Secretary should prescribe 
     procedures for the exercise of any authority under subsection 
     (a), including criteria for any exercise of authority and 
     procedures for a delegation of authority.
       ``(c) Annuitants Not Treated as Employees for Purposes of 
     Retirement Benefits.--An employee for whom a waiver under 
     this section is in effect shall not be considered an employee 
     for purposes of subchapter III of chapter 83, or chapter 84 
     of title 5, United States Code.''.
       (2) United states agency for international development.--
     Section 625 of the Foreign Assistance Act of 1961 (22 U.S.C. 
     2385) is amended by adding at the end the following new 
     subsection:
       ``(j)(1)(A) The Administrator of the United States Agency 
     for International Development may waive the application of 
     the provisions of section 8344 or 8468 of title 5, United 
     States Code, on a case-by-case basis for employment of an 
     annuitant in a position in the United States Agency for 
     International Development for which there is exceptional 
     difficulty in recruiting or retaining a qualified employee, 
     or when a temporary emergency hiring need exists.
       ``(B) The authority of the Administrator under subparagraph 
     (A) shall terminate on October 1, 2008. An annuitant 
     reemployed pursuant to such authority prior to such 
     termination date may be employed for a period ending not 
     later than one year after such date.
       ``(2) The Administrator should prescribe procedures for the 
     exercise of any authority under this subsection, including 
     criteria for any exercise of authority and procedures for a 
     delegation of authority.
       ``(3) An employee for whom a waiver under this section is 
     in effect shall not be considered an employee for purposes of 
     subchapter III of chapter 83, or chapter 84 of title 5, 
     United States Code.''.
       (c) Report on Use of Annuity Limitation Waiver Authority.--
     Not later than 1 year after the date of the enactment of this 
     Act, the Secretary of State shall submit to the Committee on 
     Foreign Relations and the Committee on Homeland Security and 
     Government Affairs of the Senate and the Committee on 
     International Relations and the Committee on Government 
     Reform of the House of Representatives a report on the 
     exercise of the waiver authorities provided under section 
     824(g) of the Foreign Service Act of 1980 (22 U.S.C. 
     4064(g)), as amended by subsection (a), section 61 of the 
     State Department Basic Authorities Act of 1956, as added by 
     subsection (b)(1), and section 625(j) of the Foreign 
     Assistance Act of 1961, as added by subsection (b)(2). The 
     report shall include the number and type of positions that 
     have been filled under such waiver authority, and the 
     retirement date, former job title, and new job title of each 
     annuitant reemployed under such authority.
       (d) Home Leave Provisions.--
       (1) Travel expenses for rest and recuperation travel.--
     Section 901(6) of the Foreign Service Act (22 U.S.C. 4081(6)) 
     is amended by striking ``unbroken by home leave'' each place 
     it appears.
       (2) Authority to require leaves of absence.--Section 903(a) 
     of the Foreign Service Act (22 U.S.C. 4083) is amended by 
     striking ``18 months'' and inserting ``12 months''.
       (e) Authority to Provide Accommodation and Subsistence to 
     Individuals Serving in Iraq and Afghanistan.--The Secretary 
     of State may provide during any fiscal year, with or without 
     reimbursement, accommodation and subsistence to personnel in 
     Iraq and Afghanistan for whom the Chief of Mission is 
     responsible.
                                 ______
                                 
  SA 3598. Mr. MENENDEZ submitted an amendment intended to be proposed 
by him to the bill H.R. 4939, making emergency supplemental 
appropriations for the fiscal year ending September 30, 2006, and for 
other purposes; as follows:

       On page 253, between lines 19 and 20, insert the following:

                  TITLE VIII--HIGHWAY FUEL TAX HOLIDAY

     SEC. 8001. HIGHWAY FUEL TAX HOLIDAY.

       (a) Temporary Elimination of Highway Fuel Taxes on 
     Gasoline, Diesel Fuel, and Kerosene.--
       (1) In general.--Section 4081 of the Internal Revenue Code 
     of 1986 (relating to imposition of tax on gasoline, diesel 
     fuel, and kerosene) is amended by adding at the end the 
     following new subsection:
       ``(f) Temporary Reduction in Taxes on Gasoline, Diesel 
     Fuel, and Kerosene.--
       ``(1) In general.--During the applicable period, each rate 
     of tax referred to in paragraph (2) shall be reduced to zero 
     cents per gallon.
       ``(2) Rates of tax.--The rates of tax referred to in this 
     paragraph are the rates of tax otherwise applicable under--
       ``(A) clauses (i) and (iii) of subsection (a)(2)(A) 
     (relating to gasoline, diesel fuel, and kerosene), determined 
     with regard to subsection (a)(2)(B) and without regard to 
     subsection (a)(2)(C), and
       ``(B) paragraph (1) of section 4041(a) (relating to diesel 
     fuel and kerosene) with respect to fuel sold for use or used 
     in a diesel-powered highway vehicle.
       ``(3) Applicable period.--For purposes of this subsection, 
     the term `applicable period' means the 60-day period 
     beginning with the day after the date of the enactment of 
     this subsection.
       ``(4) Maintenance of trust fund deposits.--In determining 
     the amounts to be appropriated to the Highway Trust Fund 
     under section 9503 and to the Leaking Underground Storage 
     Tank Trust Fund under 9508, an amount equal to the reduction 
     in revenues to the Treasury by reason of this subsection 
     shall be treated as taxes received in the Treasury under this 
     section or section 4041.''.
       (2) Effective date.--The amendment made by this subsection 
     shall take effect on the date of the enactment of this Act.
       (b) Floor Stock Refunds.--
       (1) In general.--If--
       (A) before the tax reduction date, tax has been imposed 
     under section 4081 of the Internal Revenue Code of 1986 on 
     any liquid, and
       (B) on such date such liquid is held by a dealer and has 
     not been used and is intended for sale, there shall be 
     credited or refunded (without interest) to the person who 
     paid such tax (hereafter in this subsection referred to as 
     the ``taxpayer'') an amount equal to the excess of the tax 
     paid by the taxpayer over the amount of such tax which would 
     be imposed on such liquid had the taxable event occurred on 
     the tax reduction date.
       (2) Time for filing claims.--No credit or refund shall be 
     allowed or made under this subsection unless--
       (A) claim therefor is filed with the Secretary of the 
     Treasury before the date which is 6 months after the tax 
     reduction date, and
       (B) in any case where liquid is held by a dealer (other 
     than the taxpayer) on the tax reduction date--
       (i) the dealer submits a request for refund or credit to 
     the taxpayer before the date which is 3 months after the tax 
     reduction date, and
       (ii) the taxpayer has repaid or agreed to repay the amount 
     so claimed to such dealer or has obtained the written consent 
     of such dealer to the allowance of the credit or the making 
     of the refund.
       (3) Definitions.--For purposes of this subsection--
       (A) the terms ``dealer'' and ``held by a dealer'' have the 
     respective meanings given to such terms by section 6412 of 
     such Code; except that the term ``dealer'' includes a 
     producer, and
       (B) the term ``tax reduction date'' means the day after the 
     date of the enactment of this Act.

[[Page 5916]]

       (4) Certain rules to apply.--Rules similar to the rules of 
     subsections (b) and (c) of section 6412 of such Code shall 
     apply for purposes of this subsection.
       (c) Floor Stocks Tax.--
       (1) Imposition of tax.--In the case of any liquid on which 
     tax would have been imposed under section 4081 of the 
     Internal Revenue Code of 1986 during the applicable period 
     but for the amendments made by subsection (a), and which is 
     held on the floor stocks tax date by any person, there is 
     hereby imposed a floor stocks tax in an amount equal to the 
     tax which would be imposed on such liquid had the taxable 
     event occurred on the floor stocks tax date.
       (2) Liability for tax and method of payment.--
       (A) Liability for tax.--A person holding a liquid on the 
     floor stocks tax date to which the tax imposed by paragraph 
     (1) applies shall be liable for such tax.
       (B) Method of payment.--The tax imposed by paragraph (1) 
     shall be paid in such manner as the Secretary shall 
     prescribe.
       (C) Time for payment.--The tax imposed by paragraph (1) 
     shall be paid on or before the date which is 6 months after 
     the floor stocks tax date.
       (3) Definitions.--For purposes of this subsection--
       (A) Held by a person.--A liquid shall be considered as 
     ``held by a person'' if title thereto has passed to such 
     person (whether or not delivery to the person has been made).
       (B) Gasoline and diesel fuel.--The terms ``gasoline'' and 
     ``diesel fuel'' have the respective meanings given such terms 
     by section 4083 of such Code.
       (C) Floor stocks tax date.--The term ``floor stocks tax 
     date'' means the day after the date determined by the 
     Secretary under section 4081(f)(3) of such Code.
       (D) Applicable period.--The term ``applicable period'' 
     means the period described in section 4081(f)(3) of such 
     Code.
       (E) Secretary.--The term ``Secretary'' means the Secretary 
     of the Treasury or the Secretary's delegate.
       (4) Exception for exempt uses.--The tax imposed by 
     paragraph (1) shall not apply to gasoline, diesel fuel, or 
     kerosene held by any person exclusively for any use to the 
     extent a credit or refund of the tax imposed by section 4081 
     of such Code is allowable for such use.
       (5) Exception for fuel held in vehicle tank.--No tax shall 
     be imposed by paragraph (1) on gasoline, diesel fuel, or 
     kerosene held in the tank of a motor vehicle.
       (6) Exception for certain amounts of fuel.--
       (A) In general.--No tax shall be imposed by paragraph (1)--
       (i) on gasoline (other than aviation gasoline) held on the 
     floor stocks tax date by any person if the aggregate amount 
     of gasoline held by such person on such date does not exceed 
     4,000 gallons, and
       (ii) on diesel fuel or kerosene held on such date by any 
     person if the aggregate amount of diesel fuel or kerosene 
     held by such person on such date does not exceed 2,000 
     gallons.

     The preceding sentence shall apply only if such person 
     submits to the Secretary (at the time and in the manner 
     required by the Secretary) such information as the Secretary 
     shall require for purposes of this subparagraph.
       (B) Exempt fuel.--For purposes of subparagraph (A), there 
     shall not be taken into account fuel held by any person which 
     is exempt from the tax imposed by paragraph (1) by reason of 
     paragraph (4) or (5).
       (C) Controlled groups.--For purposes of this paragraph--
       (i) Corporations.--

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

       (ii) Nonincorporated persons under common control.--Under 
     regulations prescribed by the Secretary, principles similar 
     to the principles of clause (i) shall apply to a group of 
     persons under common control where 1 or more of such persons 
     is not a corporation.
       (7) Other law applicable.--All provisions of law, including 
     penalties, applicable with respect to the taxes imposed by 
     section 4081 of such Code shall, insofar as applicable and 
     not inconsistent with the provisions of this paragraph, apply 
     with respect to the floor stock taxes imposed by paragraph 
     (1) to the same extent as if such taxes were imposed by such 
     section 4081.
       (d) Benefits of Tax Reduction Should Be Passed on to 
     Consumers.--
       (1) Passthrough to consumers.--
       (A) Sense of congress.--It is the sense of Congress that--
       (i) consumers immediately receive the benefit of the 
     reduction in taxes under this section, and
       (ii) transportation motor fuels producers and other dealers 
     take such actions as necessary to reduce transportation motor 
     fuels prices to reflect such reduction, including immediate 
     credits to customer accounts representing tax refunds allowed 
     as credits against excise tax deposit payments under the 
     floor stocks refund provisions of this section.
       (B) Study.--
       (i) In general.--The Comptroller General of the United 
     States shall conduct a study of the reduction of taxes under 
     this section to determine whether there has been a 
     passthrough of such reduction.
       (ii) Report.--Not later than 30 days after the date of the 
     enactment of this Act, the Comptroller General of the United 
     States shall report to the Committee on Finance of the Senate 
     and the Committee on Ways and Means of the House of 
     Representatives the results of the study conducted under 
     clause (i).

     SEC. 8002. ELIMINATION OF CERTAIN PRODUCTION INCENTIVES.

       (a) In General.--Sections 342, 344, 345, 346, 353, and 383 
     and subtitle J of title IX of the Energy Policy Act of 2005 
     and section 107(k) of the Naval Petroleum Reserves Production 
     Act of 1976 (as added by section 347 of the Energy Policy Act 
     of 2005) are repealed.
       (b) Effective Date.--The repeals made by subsection (a) 
     shall take effect on the date of the enactment of the Energy 
     Policy Act of 2005.

     SEC. 8003. REVALUATION OF LIFO INVENTORIES OF LARGE 
                   INTEGRATED OIL COMPANIES.

       (a) General Rule.--Notwithstanding any other provision of 
     law, if a taxpayer is an applicable integrated oil company 
     for its last taxable year ending in calendar year 2005, the 
     taxpayer shall--
       (1) increase, effective as of the close of such taxable 
     year, the value of each historic LIFO layer of inventories of 
     crude oil, natural gas, or any other petroleum product 
     (within the meaning of section 4611) by the layer adjustment 
     amount, and
       (2) decrease its cost of goods sold for such taxable year 
     by the aggregate amount of the increases under paragraph (1).

     If the aggregate amount of the increases under paragraph (1) 
     exceed the taxpayer's cost of goods sold for such taxable 
     year, the taxpayer's gross income for such taxable year shall 
     be increased by the amount of such excess.
       (b) Layer Adjustment Amount.--For purposes of this 
     section--
       (1) In general.--The term ``layer adjustment amount'' 
     means, with respect to any historic LIFO layer, the product 
     of--
       (A) $18.75, and
       (B) the number of barrels of crude oil (or in the case of 
     natural gas or other petroleum products, the number of 
     barrel-of-oil equivalents) represented by the layer.
       (2) Barrel-of-oil equivalent.--The term ``barrel-of-oil 
     equivalent'' has the meaning given such term by section 
     29(d)(5) (as in effect before its redesignation by the Energy 
     Tax Incentives Act of 2005).
       (c) Application of Requirement.--
       (1) No change in method of accounting.--Any adjustment 
     required by this section shall not be treated as a change in 
     method of accounting.
       (2) Underpayments of estimated tax.--No addition to the tax 
     shall be made under section 6655 of the Internal Revenue Code 
     of 1986 (relating to failure by corporation to pay estimated 
     tax) with respect to any underpayment of an installment 
     required to be paid with respect to the taxable year 
     described in subsection (a) to the extent such underpayment 
     was created or increased by this section.
       (d) Applicable Integrated Oil Company.--For purposes of 
     this section, the term ``applicable integrated oil company'' 
     means an integrated oil company (as defined in section 
     291(b)(4) of the Internal Revenue Code of 1986) which has an 
     average daily worldwide production of crude oil of at least 
     500,000 barrels for the taxable year and which had gross 
     receipts in excess of $1,000,000,000 for its last taxable 
     year ending during calendar year 2005. For purposes of this 
     subsection all persons treated as a single employer under 
     subsections (a) and (b) of section 52 of the Internal Revenue 
     Code of 1986 shall be treated as 1 person and, in the case of 
     a short taxable year, the rule under section 448(c)(3)(B) 
     shall apply.

     SEC. 8004. ELIMINATION OF AMORTIZATION OF GEOLOGICAL AND 
                   GEOPHYSICAL EXPENDITURES FOR MAJOR INTEGRATED 
                   OIL COMPANIES.

       (a) In General.--Section 167(h) of the Internal Revenue 
     Code of 1986 is amended by adding at the end the following 
     new paragraph:
       ``(5) Nonapplication to major integrated oil companies.--
     This subsection shall not apply with respect to any expenses 
     paid or incurred for any taxable year by any integrated oil 
     company (as defined in section 291(b)(4)) which has an 
     average daily worldwide production of crude oil of at least 
     500,000 barrels for such taxable year.''.
       (b) Effective Date.--The amendment made by this section 
     shall take effect as if included in the amendment made by 
     section 1329(a) of the Energy Policy Act of 2005.

     SEC. 8005. MODIFICATIONS OF FOREIGN TAX CREDIT RULES 
                   APPLICABLE TO LARGE INTEGRATED OIL COMPANIES 
                   WHICH ARE DUAL CAPACITY TAXPAYERS.

       (a) In General.--Section 901 of the Internal Revenue Code 
     of 1986 (relating to credit for taxes of foreign countries 
     and of possessions of the United States) is amended by 
     redesignating subsection (m) as subsection (n)

[[Page 5917]]

     and by inserting after subsection (l) the following new 
     subsection:
       ``(m) Special Rules Relating to Large Integrated Oil 
     Companies Which Are Dual Capacity Taxpayers.--
       ``(1) General rule.--Notwithstanding any other provision of 
     this chapter, any amount paid or accrued by a dual capacity 
     taxpayer which is a large integrated oil company to a foreign 
     country or possession of the United States for any period 
     shall not be considered a tax--
       ``(A) if, for such period, the foreign country or 
     possession does not impose a generally applicable income tax, 
     or
       ``(B) to the extent such amount exceeds the amount 
     (determined in accordance with regulations) which--
       ``(i) is paid by such dual capacity taxpayer pursuant to 
     the generally applicable income tax imposed by the country or 
     possession, or
       ``(ii) would be paid if the generally applicable income tax 
     imposed by the country or possession were applicable to such 
     dual capacity taxpayer.

     Nothing in this paragraph shall be construed to imply the 
     proper treatment of any such amount not in excess of the 
     amount determined under subparagraph (B).
       ``(2) Dual capacity taxpayer.--For purposes of this 
     subsection, the term `dual capacity taxpayer' means, with 
     respect to any foreign country or possession of the United 
     States, a person who--
       ``(A) is subject to a levy of such country or possession, 
     and
       ``(B) receives (or will receive) directly or indirectly a 
     specific economic benefit (as determined in accordance with 
     regulations) from such country or possession.
       ``(3) Generally applicable income tax.--For purposes of 
     this subsection--
       ``(A) In general.--The term `generally applicable income 
     tax' means an income tax (or a series of income taxes) which 
     is generally imposed under the laws of a foreign country or 
     possession on income derived from the conduct of a trade or 
     business within such country or possession.
       ``(B) Exceptions.--Such term shall not include a tax unless 
     it has substantial application, by its terms and in practice, 
     to--
       ``(i) persons who are not dual capacity taxpayers, and
       ``(ii) persons who are citizens or residents of the foreign 
     country or possession.
       ``(4) Large integrated oil company.--For purposes of this 
     subsection, the term `large integrated oil company' means, 
     with respect to any taxable year, an integrated oil company 
     (as defined in section 291(b)(4)) which--
       ``(A) had gross receipts in excess of $1,000,000,000 for 
     such taxable year, and
       ``(B) has an average daily worldwide production of crude 
     oil of at least 500,000 barrels for such taxable year.''
       (b) Effective Date.--
       (1) In general.--The amendments made by this section shall 
     apply to taxes paid or accrued in taxable years beginning 
     after the date of the enactment of this Act.
       (2) Contrary treaty obligations upheld.--The amendments 
     made by this section shall not apply to the extent contrary 
     to any treaty obligation of the United States.
                                 ______
                                 
  SA 3599. Mr. LUGAR (for himself, Mr. Obama, Mr. Domenici, Mr. Levin, 
Mr. Hagel, Mr. Reed, Mr. Chafee, Mr. Dodd, Mr. Allen, Mr. Bayh, Mrs. 
Boxer, Mr. Akaka, Mr. Lautenberg, and Mr. Durbin) submitted an 
amendment intended to be proposed by him to the bill H.R. 4939, making 
emergency supplemental appropriations for the fiscal year ending 
September 30, 2006, and for other purposes; which was ordered to lie on 
the table; as follows:

       On page 117, between lines 9 and 10, insert the following:
       Sec. 1312. (a) The amount appropriated by this chapter 
     under the heading ``Operation and Maintenance, Defense-Wide'' 
     and available for Cooperative Threat Reduction is increased 
     by $8,000,000.
       (b) Of the amount appropriated by this chapter under the 
     heading ``Operation and Maintenance, Defense-Wide'' and 
     available for Cooperative Threat Reduction, as increased by 
     subsection (a), $44,500,000 shall be deposited in the Former 
     Soviet Union Threat Reduction Account and shall remain 
     available until September 30, 2008.
       (c) The amount made available under subsection (a) is 
     designated as an emergency requirement pursuant to section 
     402 of H. Con. Res. 95 (109th Congress), the concurrent 
     resolution on the budget for fiscal year 2006.
                                 ______
                                 
  SA 3600. Mr. HARKIN (for himself, Mr. Grassley, Mr. Ensign, and Mrs. 
Murray) proposed an amendment to the bill H.R. 4939, making emergency 
supplemental appropriations for the fiscal year ending September 30, 
2006, and for other purposes; as follows:

       At the end of page 248, line 22, insert the following:
       Sec.   . None of the funds appropriated in Public Law 109-
     149 under the heading Employment and Training Administration 
     shall be used to pay the compensation of an individual, 
     either as direct costs or any proration as an indirect cost, 
     at a rate in excess of Executive Level II. Where Employment 
     and Training Administration funds appropriated in Public Law 
     109-149 are used for compensation of an individual, the total 
     federal funding that may go to compensation of that 
     individual shall not exceed a rate in excess of Executive 
     Level II. States may establish a lower limit of total 
     compensation for those receiving compensation from Employment 
     and Training Administration funding employed in that state, 
     taking into account factors including the relative cost-of-
     living in the state, the compensation levels for comparable 
     state or local government employees, and the size of the 
     organizations that administer federal programs involved 
     including Employment and Training Administration programs.
                                 ______
                                 
  SA 3601. Mr. INOUYE submitted an amendment intended to be proposed by 
him to the bill H.R. 4939, making emergency supplemental appropriations 
for the fiscal year ending September 30, 2006, and for other purposes; 
which was ordered to lie on the table; as follows:

       On page 253, between lines 19 and 20, insert the following:


                    ENVIRONMENTAL PROTECTION AGENCY

       Sec. 7032. For an additional amount for ``Environmental 
     Programs and Management'', $1,000,000, to remain available 
     until expended, for assistance relating to assessments and 
     monitoring of waters in the State of Hawaii; Provided, That 
     the amount provided under this heading is designated as an 
     emergency requirement pursuant to section 402 of H. Con. Res. 
     95 (109th Congress), the concurrent resolution on the budget 
     for fiscal year 2006.
                                 ______
                                 
  SA 3602. Mr. INOUYE submitted an amendment intended to be proposed by 
him to the bill H.R. 4939, making emergency supplemental appropriations 
for the fiscal year ending September 30, 2006, and for other purposes; 
which was ordered to lie on the table; as follows:

       On page 225, beginning on line 2 strike ``eligible to'' and 
     all that follows through line 5 and insert ``eligible to 
     obtain a loan under section 156(a) of the Federal Agriculture 
     Improvement and Reform Act of 1996 (7 U.S.C. 7272(a)).''.
                                 ______
                                 
  SA 3603. Mr. INOUYE submitted an amendment intended to be proposed by 
him to the bill H.R. 4939, making emergency supplemental appropriations 
for the fiscal year ending September 30, 2006, and for other purposes; 
which was ordered to lie on the table; as follows:

       On page 246, line 1, strike ``$500,000'' and insert 
     ``$1,400,000''.
       On page 246, line 3, insert ``in the State of Hawaii'' 
     after ``dams''.
                                 ______
                                 
  SA 3604. Mr. REID proposed an amendment to the bill H.R. 4939, making 
emergency supplemental appropriations for the fiscal year ending 
September 30, 2006, and for other purposes; as follows:

                       TITLE __--BORDER SECURITY

       EMERGENCY SUPPLEMENTAL APPROPRIATIONS FOR BORDER SECURITY

                    Department of Homeland Security


            office of the secretary and executive management

       For an additional amount for the ``Office of the Secretary 
     and Executive Management'' to provide funds for the Office of 
     Policy, $2,000,000: Provided, That the entire amount is 
     solely for a contract with an independent non-Federal entity 
     to conduct a needs assessment for comprehensive border 
     security: Provided further, That the entire amount is 
     designated as an emergency requirement pursuant to section 
     402 of H. Con. Res. 95 (109th Congress), the concurrent 
     resolution on the budget for fiscal year 2006.


                office of the chief information officer

       For an additional amount for the ``Office of the Chief 
     Information Officer'' to replace and upgrade law enforcement 
     communications, $50,000,000, to remain available until 
     expended: Provided, That the entire amount is designated as 
     an emergency requirement pursuant to section 402 of H. Con. 
     Res. 95 (109th Congress), the concurrent resolution on the 
     budget for fiscal year 2006.


   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 none of the additional appropriations made 
     available under this heading may be obligated until the 
     Committees on Appropriations of the Senate and the House of 
     Representatives receive and approve a plan for the 
     expenditure of such funds: Provided further, That the entire 
     amount is designated as an emergency requirement pursuant to 
     section 402 of H. Con. Res. 95 (109th Congress), the 
     concurrent resolution on the budget for fiscal year 2006.

[[Page 5918]]



                     Customs and Border Protection


                         salaries and expenses

       For an additional amount for ``Salaries and Expenses'', 
     $180,000,000, of which $80,000,000 is for border patrol 
     vehicle replacement and $100,000,000 is for sensor and 
     surveillance technology: Provided, That none of the 
     additional appropriations made available under this heading 
     may be obligated until the Committees on Appropriations of 
     the Senate and the House of Representatives receive and 
     approve a plan for expenditure of these funds: Provided 
     further, That the entire amount is designated as an emergency 
     requirement pursuant to section 402 of H. Con. Res. 95 (109th 
     Congress), the concurrent resolution on the budget for fiscal 
     year 2006.


 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, $790,000,000, 
     to remain available until expended, of which $40,000,000 is 
     for helicopter replacement and $750,000,000 is for 
     recapitalization of air assets: Provided, That none of the 
     additional appropriations made available under this heading 
     may be obligated until the Committees on Appropriations of 
     the Senate and the House of Representatives receive and 
     approve an expenditure plan for the complete recapitalization 
     of Customs and Border Protection air assets and facilities: 
     Provided further, That the entire amount is designated as an 
     emergency requirement pursuant to section 402 of H. Con. Res. 
     95 (109th Congress), the concurrent resolution on the budget 
     for fiscal year 2006.


                              construction

       For an additional amount for ``Construction'', 
     $120,000,000, to remain available until expended: Provided, 
     That none of the additional appropriations made available 
     under this heading may be obligated until the Committees on 
     Appropriations of the Senate and the House of Representatives 
     receive and approve a plan for expenditure for these funds: 
     Provided further, That the entire amount is designated as an 
     emergency requirement pursuant to section 402 of H. Con. Res. 
     95 (109th Congress), the concurrent resolution on the budget 
     for fiscal year 2006.

                  Immigration and Customs Enforcement


                         salaries and expenses

       For an additional amount for ``Salaries and Expenses'' to 
     replace vehicles, $80,000,000: Provided, That the entire 
     amount is designated as an emergency requirement pursuant to 
     section 402 of H. Con. Res. 95 (109th Congress), the 
     concurrent resolution on the budget for fiscal year 2006.

                       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, 
     $600,000,000, to remain available until expended: Provided, 
     That the entire amount is designated as an emergency 
     requirement pursuant to section 402 of H. Con. Res. 95 (109th 
     Congress), the concurrent resolution on the budget for fiscal 
     year 2006.

                Federal Law Enforcement Training Center


     acquisition, construction, improvements, and related expenses

       For an additional amount for ``Acquisition, Construction, 
     Improvements, and Related Expenses'' for construction of the 
     language training facility referenced in the Master Plan and 
     information technology infrastructure improvements, 
     $18,000,000, to remain available until expended: Provided, 
     That the entire amount is designated as an emergency 
     requirement pursuant to section 402 of H. Con. Res. 95 (109th 
     Congress), the concurrent resolution on the budget for fiscal 
     year 2006.
                                 ______
                                 
  SA 3605. Mr. LOTT submitted an amendment intended to be proposed by 
him to the bill H.R. 4939, making emergency supplemental appropriations 
for the fiscal year ending September 30, 2006, and for other purposes; 
which was ordered to lie on the table; as follows:

       On page 193, line 25, insert after ``Provided,'' the 
     following: ``That the Navy, acting through the Naval 
     Facilities Engineering Command, shall be the agent for all 
     matters with regard to the planning, design, construction, 
     and contract administration related to the construction of 
     the new Armed Forces Retirement Home: Provided further,''.
                                 ______
                                 
  SA 3606. Mr. SMITH submitted an amendment intended to be proposed by 
him to the bill H.R. 4939, making emergency supplemental appropriations 
for the fiscal year ending September 30, 2006, and for other purposes; 
which was ordered to lie on the table; as follows:

       On page 172, lines 15 through 17, strike ``for necessary 
     expenses'' and all that follows through ``$20,000,000'' and 
     insert the following: ``$543,081,496, of which $523,081,496 
     shall be made available 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, and $20,000,000 shall be made available for 
     necessary expenses related to the consequences of Hurricane 
     Katrina and other hurricanes of the 2005 season''.
                                 ______
                                 
  SA 3607. Mr. COBURN submitted an amendment intended to be proposed by 
him to the bill H.R. 4939, making emergency supplemental appropriations 
for the fiscal year ending September 30, 2006, and for other purposes; 
which was ordered to lie on the table; as follows:

       On page 196, strike line 18 and all that follows through 
     page 197, line 16.
                                 ______
                                 
  SA 3608. Mr. COBURN submitted an amendment intended to be proposed by 
him to the bill H.R. 4939, making emergency supplemental appropriations 
for the fiscal year ending September 30, 2006, and for other purposes; 
which was ordered to lie on the table; as follows:

       On page 157, strike line 4 and all that follows through 
     page 158, line 17.
                                 ______
                                 
  SA 3609. Mr. COBURN submitted an amendment intended to be proposed by 
him to the bill H.R. 4939, making emergency supplemental appropriations 
for the fiscal year ending September 30, 2006, and for other purposes; 
which was ordered to lie on the table; as follows:

       At the appropriate place, add the following: 
     Notwithstanding any other provision of this Act, none of the 
     funds appropriated or otherwise made available in title II, 
     chapter 2 of this Act, for the National Oceanic and 
     Atmospheric Administration under the heading ``Operations, 
     Research, and Facilities'' may be available for the National 
     Marine Fisheries Service to implement seafood promotion 
     strategies, and the amount made available under such heading 
     is reduced by $15,000,000.
                                 ______
                                 
  SA 3610. Mr. COBURN submitted an amendment intended to be proposed by 
him to the bill H.R. 4939, making emergency supplemental appropriations 
for the fiscal year ending September 30, 2006, and for other purposes; 
which was ordered to lie on the table; as follows:

       At the appropriate place, add the following: 
     Notwithstanding any other provision of this Act, none of the 
     funds appropriated or otherwise made available in title II, 
     chapter 2 of this Act, for the National Oceanic and 
     Atmospheric Administration under the heading ``Operations, 
     Research, and Facilities'' may be available for the National 
     Marine Fisheries Service for oyster bed and shrimp ground 
     rehabilition, and the amount made available under such 
     heading is reduced by $100,000,000.
                                 ______
                                 
  SA 3611. Mr. COBURN submitted an amendment intended to be proposed by 
him to the bill H.R. 4939, making emergency supplemental appropriations 
for the fiscal year ending September 30, 2006, and for other purposes; 
which was ordered to lie on the table; as follows:

       At the appropriate place, add the following: 
     Notwithstanding any other provision of this Act, Sec. 7030(a) 
     of this Act shall not take effect.

                          ____________________