S. Amdt. 1704 - To Amend the Internal Revenue Code of 1986 to Provide for Energy Advancement and Investment, and for Other Purposes.

110^th Congress (2007-2008) View amendment details

Sponsor:: Max Baucus

This is an amendment to H.R. 6 - Energy Independence and Security Act of 2007

Senate Vote: Motion to Invoke Cloture on the Baucus Amdt. No. 1704

DID NOT PASS on June 21, 2007.

3/5 required to pass

voted YES: 57 voted NO: 36
6 voted present/not voting

Other Votes:

All votes on H.R. 6

Renewable Fuels, Consumer Protection, and Energy Efficiency Act of 2007

H.R. 6 — 110^th Congress (2007–2008)

Keywords

energy, renewable fuels, CAFE standards, biofuels, ethanol, RFS, energy independence, fuel-efficiency

Summary

An Act to move the United States toward greater energy independence and security, to increase the production of clean renewable fuels, to protect consumers, to increase the efficiency of products, buildings, and vehicles, to promote research on and deploy greenhouse gas capture and storage options, and to improve the energy performance of the Federal Government, and for other purposes. (by CRS)

Learn More

At OpenCongress

Title

To reduce our Nation's dependency on foreign oil by investing in clean, renewable, and alternative energy resources, promoting new emerging energy technologies, developing greater efficiency, and creating a Strategic Energy Efficiency and Renewables Reserve to invest in alternative energy, and for other purposes.

Other Titles

CLEAN Energy Act of 2007
Creating Long-Term Energy Alternatives for the Nation Act of 2007
Ending Subsidies for Big Oil Act of 2007
Royalty Relief for American Consumers Act of 2007
CLEAN Energy Act of 2007
Creating Long-Term Energy Alternatives for the Nation Act of 2007
Ending Subsidies for Big Oil Act of 2007
Royalty Relief for American Consumers Act of 2007
Renewable Fuels, Consumer Protection, and Energy Efficiency Act of 2007
Biofuels for Energy Security and Transportation Act of 2007
Carbon Capture and Sequestration Act of 2007
Energy Diplomacy and Security Act of 2007
Energy Efficiency Promotion Act of 2007
High-Performance Green Buildings Act of 2007
No Oil Producing and Exporting Cartels Act of 2007
NOPEC
Petroleum Consumer Price Gouging Protection Act
Public Buildings Cost Reduction Act of 2007
Ten-in-Ten Fuel Economy Act
United States Energy Storage Competitiveness Act of 2007
Energy Independence and Security Act of 2007
Advanced Geothermal Energy Research and Development Act of 2007
Department of Energy Carbon Capture and Sequestration Research, Development, and Demonstration Act of 2007
Green Jobs Act of 2007
Marine and Hydrokinetic Renewable Energy Research and Development Act
Solar Energy Research and Advancement Act of 2007
Ten-in-Ten Fuel Economy Act
United States Energy Storage Competitiveness Act of 2007
Virginia Graeme Baker Pool and Spa Safety Act
An Act to move the United States toward greater energy independence and security, to increase the production of clean renewable fuels, to protect consumers, to increase the efficiency of products, buildings, and vehicles, to promote research on and deploy greenhouse gas capture and storage options, and to improve the energy performance of the Federal Government, and for other purposes.
An Act to move the United States toward greater energy independence and security, to increase the production of clean renewable fuels, to protect consumers, to increase the efficiency of products, buildings, and vehicles, to promote research on and deploy greenhouse gas capture and storage options, and to improve the energy performance of the Federal Government, and for other purposes.

Sponsor

Nick Rahall

Co-Sponsors

Subjects

Energy
Accident prevention
Actions and defenses
Administrative fees
Administrative procedure
Affordable housing
Africa
Agricultural subsidies
Agricultural wastes
Agriculture
Air conditioning
Air pollution
Air pollution control
Alaska
Alcohol as fuel
Alternative energy sources
Animals
Antitrust law
Armed forces
Australia
Automobile engines
Automobile industry
Automobile tires
Automobiles
Awards, medals, prizes
Balanced budgets
Bicycles
Biological research
Biomass energy
Block grants
Budgets
Building construction
Building laws
Business
Capital investments
Capitol (Washington, D.C.)
Carbon cycle
Carbon dioxide
Cartels
Cellulose
Child safety
Children
China
Climate change
Coal
Cogeneration of electric power and heat
Commemorations
Commercialization
Compensation (Law)
Congress
Congressional investigations
Congressional office buildings
Congressional oversight
Congressional reporting requirements
Construction costs
Consumer Product Safety Commission
Consumer education
Consumer goods
Consumer protection
Consumers
Corn
Cost control
Cost effectiveness
Data banks
Defense policy
Democracy
Department of Commerce
Department of Energy
Department of State
Department of Transportation
Depreciation and amortization
Developing countries
Diesel motor
East Asia
Economic policy
Education
Educational facilities
Electric appliances
Electric batteries
Electric power distribution
Electric power production
Electric power transmission
Electric utilities
Electric vehicles
Elementary and secondary education
Embassies
Emergency management
Employee training
Employment of the disadvantaged
Energy conservation
Energy consumption
Energy crops
Energy efficiency
Energy facilities
Energy prices
Energy research
Energy security
Energy storage
Energy supplies
Energy transportation
Environmental Protection Agency
Environmental assessment
Environmental health
Environmental monitoring
Environmental protection
Environmental research
Environmental technology
Europe
Executive Office of the President
Executive departments
Executive reorganization
Federal Trade Commission
Federal advisory bodies
Federal aid to Indians
Federal aid to research
Federal aid to transportation
Federal budgets
Federal employees
Federal installations
Federal office buildings
Federal officials
Federally-guaranteed loans
Feed grains
Feeds
Fees
Finance
Fines (Penalties)
Fires
Foreign aid
Foreign policy
Foreign service
Foreign trade promotion
Forest conservation
Forest fires
Forest products
Fossil fuels
Foundations
Franchises (Retail trade)
Fuel
Fuel consumption
Gas companies
Gas in submerged lands
Gas industry
General Services Administration
Geology
Geophysical prediction
Geothermal resources
Government corporations
Government employees
Government information
Government lending
Government liability (International law)
Government paperwork
Government procurement
Government publicity
Government spending reductions
Government trust funds
Governmental investigations
Graduate education
Grants-in-aid
Green products
Greenhouse gases
Gulf of Mexico
Heat pumps
Heating
Highway finance
House of Representatives
Housing
Hydroelectric power
Hydrology
Iceland
Income tax
Independent regulatory commissions
India
Indians
Indoor air pollution
Industrial buildings
Information technology
Infrastructure
Infrastructure (Economics)
Injunctions
International affairs
International competitiveness
International cooperation
International environmental cooperation
Investment guaranty insurance
Israel
Japan
Job training
Labeling
Labor
Labor supply
Laboratories
Law
Legislation
Liability for nuclear damages
Liability insurance
Licenses
Lighting
Livestock
Manufacturing industries
Marine resources
Marine resources conservation
Marine transportation
Market manipulation
Marketing
Materials
Medical care
Medicine
Merchant ships
Methane
Middle East and North Africa
Mineral reserves
Mining leases
Minorities
Mobile homes
Motor vehicle pollution control
Motor vehicle safety
National security
Natural gas
Natural gas vehicles
Natural resources
Non-native species
Nuclear energy
Nuclear fuels
Nuclear power plants
Occupational health and safety
Ocean energy resources
Oceania
Oil and gas leases
Oil and gas royalties
Oils and fats
Passenger ships
Pedestrians
Performance measurement
Petroleum
Petroleum in submerged lands
Petroleum industry
Petroleum refineries
Pipelines
Plant protection
Politics and government
Potable water
Price fixing
Product safety
Profit
Prospecting
Public buildings
Public contracts
Public housing
Public lands
Public service advertising
Public-private partnerships
Railroad engineering
Railroad equipment
Railroad finance
Railroad freight operations
Rebates
Recycling of waste products
Reformulated gasoline
Refrigeration
Refuse as fuel
Rescission of appropriated funds
Research and development
Research and development facilities
Research centers
Research grants
Restrictive trade practices
Road construction
Rural affairs
Rural economic development
School buildings
School health programs
Science policy
Securities
Senate
Service stations
Small business
Soil pollution
Solar energy
Solid wastes
South Asia
Standards
State and local government
State laws
Storm drains
Subsidies
Sustainable development
Swimming pools
Synthetic fuel
Tax credits
Tax deductions
Taxation
Technological innovations
Technology
Technology assessment
Technology transfer
Telecommunication
Telecommuting
Trade
Traffic congestion
Traffic engineering
Transportation
Transportation planning
Travel
Trucks
United Kingdom
Venture capital
Waste reduction
Water conservation
Water pollution
Water pollution control
Water quality
Water resources
West (U.S.)
Western Hemisphere
Wind power

Related Bills

Major Actions

Introduced	1/12/2007
Referred to Committee
Amendments (331 proposed)
Passed House	1/18/2007
Passed Senate	6/22/2007
Signed by President	12/19/2007

Bill History

All Votes
All Actions
Amendments

	Chamber/Committee	Motion	Date	Result
select this vote	House	On consideration of the bill: H.R. 6 Creating Long-Term Energy Alternatives for the Nation Act	1/18/2007	This motion PASSED the House 228 voted YES 193 voted NO 13 voted present/not voting
select this vote	House	On Motion to Recommit with Instructions: H.R. 6 Creating Long-Term Energy Alternatives for the Nation Act	1/18/2007	This motion DID NOT PASS the House 194 voted YES 232 voted NO 8 voted present/not voting
select this vote	House	Table Appeal of the Ruling of the Chair: H.R. 6 Creating Long-Term Energy Alternatives for the Nation Act	1/18/2007	This motion PASSED the House 230 voted YES 195 voted NO 9 voted present/not voting
select this vote	House	On Passage - House - H.R. 6 Creating Long-Term Energy Alternatives for the Nation Act	1/18/2007	This bill PASSED the House 264 voted YES 163 voted NO 8 voted present/not voting
select this vote	Senate	Motion to Invoke Cloture on the Motion to Proceed to Consider H.R.6	6/11/2007	This motion PASSED the Senate 91 voted YES 0 voted NO 8 voted present/not voting
select this vote	Senate	Amendment SA 1515 agreed to in Senate by Unanimous Consent.	6/12/2007	PASSED by voice vote
select this vote	Senate	Bayh Amdt. No. 1508	6/12/2007	This amendment PASSED the Senate 63 voted YES 30 voted NO 6 voted present/not voting
select this vote	Senate	Inhofe Amdt. No. 1505	6/13/2007	This amendment DID NOT PASS the Senate 43 voted YES 52 voted NO 4 voted present/not voting
select this vote	Senate	Amendment SA 1572 as modified agreed to in Senate by Voice Vote.	6/14/2007	PASSED by voice vote
select this vote	Senate	On the Motion to Table (Motion to Table Domenici Amdt. No. 1538 )	6/14/2007	This amendment PASSED the Senate 56 voted YES 39 voted NO 4 voted present/not voting
select this vote	Senate	Warner Amdt. No. 1566, As Modified	6/14/2007	This amendment DID NOT PASS the Senate 43 voted YES 44 voted NO 12 voted present/not voting
select this vote	Senate	Amendment SA 1524 agreed to in Senate by Voice Vote.	6/15/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1609 agreed to in Senate by Voice Vote.	6/19/2007	PASSED by voice vote
select this vote	Senate	Bunning Amdt. No. 1628	6/19/2007	This amendment DID NOT PASS the Senate 39 voted YES 55 voted NO 5 voted present/not voting
select this vote	Senate	Tester Amdt. No. 1614	6/19/2007	This amendment DID NOT PASS the Senate 33 voted YES 61 voted NO 5 voted present/not voting
select this vote	Senate	Kohl Amdt. No. 1519	6/19/2007	This amendment PASSED the Senate 70 voted YES 23 voted NO 6 voted present/not voting
select this vote	Senate	Cardin Amdt. No. 1610	6/19/2007	This amendment DID NOT PASS the Senate 37 voted YES 56 voted NO 6 voted present/not voting
select this vote	Senate	Amendment SA 1528 agreed to in Senate by Unanimous Consent.	6/20/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1529 agreed to in Senate by Unanimous Consent.	6/20/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1533 agreed to in Senate by Unanimous Consent.	6/20/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1551 as modified agreed to in Senate by Unanimous Consent.	6/20/2007	PASSED by voice vote
select this vote	Senate	Motion to Waive C.B.A. re: DeMint Amdt. No. 1546	6/20/2007	This amendment DID NOT PASS the Senate 37 voted YES 55 voted NO 7 voted present/not voting
select this vote	Senate	Motion to Waive C.B.A. re: Gregg Amdt. No. 1718	6/20/2007	This amendment DID NOT PASS the Senate 36 voted YES 56 voted NO 7 voted present/not voting
select this vote	Senate	Bingaman Amdt. No. 1693	6/20/2007	This amendment PASSED the Senate 58 voted YES 34 voted NO 7 voted present/not voting
select this vote	Senate	Motion to Waive C.B.A. re: Inhofe Amdt. No. 1666	6/20/2007	This amendment DID NOT PASS the Senate 31 voted YES 63 voted NO 5 voted present/not voting
select this vote	Senate	Kyl Amdt. No. 1800	6/20/2007	This amendment DID NOT PASS the Senate 45 voted YES 49 voted NO 5 voted present/not voting
select this vote	Senate	Amendment SA 1502 agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1513 as modified agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1520 as modified agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1525 as modified agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1567 as modified agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1568 as modified agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1569 agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1595 as modified agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1597 as modified agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1602 agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1615 as modified agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1624 agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1639 agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1660 agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1675 agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1676 as modified agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1677 agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1679 as modified agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1683 agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1687 as modified agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1688 agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1689 agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1698 agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1700 as modified agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1702 agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1706 as modified agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1710 agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1717 agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1724 agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1729 as modified agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1759 as modified agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1764 as modified agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1792 as modified agreed to in Senate by Voice Vote.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1797 as modified agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1798 agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Amendment SA 1799 agreed to in Senate by Unanimous Consent.	6/21/2007	PASSED by voice vote
select this vote	Senate	Motion to Waive CBA Re: Kyl Amdt. No. 1733 as Modified	6/21/2007	This amendment DID NOT PASS the Senate 38 voted YES 55 voted NO 6 voted present/not voting
currently selected	Senate	Motion to Invoke Cloture on the Baucus Amdt. No. 1704	6/21/2007	This amendment DID NOT PASS the Senate 57 voted YES 36 voted NO 6 voted present/not voting
select this vote	Senate	Motion to Invoke Cloture on the Reid Amdt. No. 1502	6/21/2007	This amendment PASSED the Senate 61 voted YES 32 voted NO 6 voted present/not voting
select this vote	Senate	Motion to Invoke Cloture on H.R. 6	6/22/2007	This motion PASSED the Senate 62 voted YES 32 voted NO 5 voted present/not voting
select this vote	Senate	On Passage - Senate - H.R. 6, As Amended	6/22/2007	This bill PASSED the Senate 65 voted YES 27 voted NO 7 voted present/not voting
select this vote	Senate	Amendment SA 1867 agreed to in Senate by Unanimous Consent.	6/22/2007	PASSED by voice vote
select this vote	House	On Agreeing to the Senate Amendments with Amendments: H.R. 6 Creating Long-Term Energy Alternatives for the Nation Act	12/06/2007	This motion PASSED the House 235 voted YES 181 voted NO 16 voted present/not voting
select this vote	Senate	Motion to Invoke Cloture on the Motion to Concur in the House Amdts. to the Senate Amdts. to H.R. 6	12/07/2007	This motion DID NOT PASS the Senate 53 voted YES 42 voted NO 5 voted present/not voting
select this vote	Senate	Motion to Invoke Cloture on the Motion to Concur in the House Amendment to the Senate Amendment with an Amendment to H.R. 6	12/13/2007	This motion DID NOT PASS the Senate 59 voted YES 40 voted NO 1 voted present/not voting
select this vote	Senate	Motion to Concur in the Amendment of the House to the Amendment of the Senate to the Text of H.R. 6, with an Amendment	12/13/2007	This motion PASSED the Senate 86 voted YES 8 voted NO 6 voted present/not voting
select this vote	House	On Agreeing to Senate Adt to House Adt to Senate Adt: H.R. 6 Energy Independence and Security Act	12/18/2007	This motion PASSED the House 314 voted YES 100 voted NO 19 voted present/not voting

	Action	Date	Description
	Introduced	1/12/2007
		1/12/2007	Referred to the Committee on Ways and Means, and in addition to the Committees on Natural Resources, the Budget, and Rules, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
		1/12/2007	Referred to House Ways and Means
		1/12/2007	Referred to House Natural Resources
		1/12/2007	Referred to House Budget
		1/12/2007	Referred to House Rules
		1/17/2007	Rules Committee Resolution H. Res. 66 Reported to House. Rule provides for consideration of H.R. 6 with 3 hours of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. Bill is closed to amendments.
		1/18/2007	Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
select this vote	Vote	1/18/2007	On consideration of the bill: H.R. 6 Creating Long-Term Energy Alternatives for the Nation Act
		1/18/2007	The previous question was ordered pursuant to the rule.
		1/18/2007	Mr. McCrery moved to recommit with instructions to Ways and Means, Natural Resources, The Budget, and Rules.
		1/18/2007	Floor Summary: Debate - The House proceeded with ten minutes of debate on the McCrery motion to recommit with instructions. The instructions contained in the motion seek to require the bill to be reported to the House after the Committee holds hearings on, and considers, the bill.
		1/18/2007	The previous question on the motion was ordered without objection.
		1/18/2007	Point of order raised by Mr. Blunt on the content of the measure. Point of order overruled by the Chair.
		1/18/2007	Mr. Blunt appealed the ruling of the chair. The question was then put on sustaining the ruling of the chair.
		1/18/2007	Mr. McDermott moved to table the appeal of the ruling of the chair.
select this vote	Vote	1/18/2007	On Motion to Recommit with Instructions: H.R. 6 Creating Long-Term Energy Alternatives for the Nation Act
select this vote	Vote	1/18/2007	Table Appeal of the Ruling of the Chair: H.R. 6 Creating Long-Term Energy Alternatives for the Nation Act
select this vote	House Vote on Passage	1/18/2007	On Passage - House - H.R. 6 Creating Long-Term Energy Alternatives for the Nation Act
		1/19/2007	Rule H. Res. 66 passed House.
		1/19/2007	Pursuant to the provisions of H. Res. 66, Mr. Rangel called up H.R. 6 and asked unanimous consent for its immediate consideration.
		1/19/2007	Considered under the provisions of rule H. Res. 66.
		1/19/2007	QUESTION OF CONSIDERATION - Mr. Price of Georgia demanded that the question be put on consideration of the bill H.R. 6.
		1/19/2007	Rule provides for consideration of H.R. 6 with 3 hours of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. Bill is closed to amendments.
		1/19/2007	DEBATE - Pursuant to the provisions of H. Res. 66, the House proceeded with three hours of debate on H.R. 6.
	Put on a legislative calendar	1/22/2007	Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 9.
		6/06/2007	Motion to proceed to consideration of measure made in Senate.
		6/06/2007	Cloture motion on the motion to proceed presented in Senate.
		6/06/2007	Motion to proceed to consideration of measure withdrawn in Senate.
		6/07/2007	Motion to proceed to measure considered in Senate.
		6/11/2007	Motion to proceed to measure considered in Senate.
select this vote	Vote	6/11/2007	Motion to Invoke Cloture on the Motion to Proceed to Consider H.R.6
		6/12/2007	Motion to proceed to measure considered in Senate.
		6/12/2007	Motion to proceed to consideration of measure agreed to in Senate by Unanimous Consent.
		6/12/2007	Measure laid before Senate by unanimous consent.
		6/12/2007	Amendment SA 1502 proposed by Senator Reid.
		6/12/2007	Amendment SA 1505 proposed by Senator Inhofe to Amendment SA 1502.
		6/12/2007	Amendment SA 1508 proposed by Senator Lieberman for Senator Bayh to Amendment SA 1502.
		6/12/2007	Amendment SA 1515 proposed by Senator Sanders to Amendment SA 1502.
select this vote	Vote	6/12/2007	Amendment SA 1515 agreed to in Senate by Unanimous Consent.
select this vote	Vote	6/12/2007	Bayh Amdt. No. 1508
		6/13/2007	Considered by Senate.
		6/13/2007	Considered by Senate.
		6/13/2007	Considered by Senate.
		6/13/2007	Amendment SA 1537 proposed by Senator Reid for Senator Bingaman to Amendment SA 1502.
		6/13/2007	Amendment SA 1538 proposed by Senator McConnell for Senator Domenici to Amendment SA 1537.
select this vote	Vote	6/13/2007	Inhofe Amdt. No. 1505
		6/14/2007	Considered by Senate.
		6/14/2007	Considered by Senate.
		6/14/2007	Amendment SA 1519 proposed by Senator Kohl to Amendment SA 1502.
		6/14/2007	Considered by Senate.
		6/14/2007	Considered by Senate.
		6/14/2007	Amendment SA 1546 proposed by Senator Kohl for Senator DeMint to Amendment SA 1502.
		6/14/2007	Amendment SA 1557 proposed by Senator Bingaman for Senator Klobuchar to Amendment SA 1502.
		6/14/2007	Proposed amendment SA 1566, having failed to achieve the 60 votes required for adoption, withdrawn in Senate.
		6/14/2007	Amendment SA 1572 proposed by Senator Salazar to Amendment SA 1502.
select this vote	Vote	6/14/2007	Amendment SA 1572 as modified agreed to in Senate by Voice Vote.
		6/14/2007	Amendment SA 1573 proposed by Senator Klobuchar for Senator Bingaman to Amendment SA 1537.
		6/14/2007	Proposed amendment SA 1578, amendment SA 1566 having failed to achieve the 60 votes required for adoption, withdrawn in Senate.
		6/14/2007	Amendment SA 1566 proposed by Senator Warner to Amendment SA 1502.
		6/14/2007	Amendment SA 1578 proposed by Senator Menendez to Amendment SA 1566.
		6/14/2007	Amendment SA 1578 was modified to be a 1st degree amendment by Unanimous Consent.
		6/14/2007	Amendment SA 1578 proposed by Senator Menendez to Amendment SA 1502.
select this vote	Vote	6/14/2007	On the Motion to Table (Motion to Table Domenici Amdt. No. 1538 )
select this vote	Vote	6/14/2007	Warner Amdt. No. 1566, As Modified
		6/15/2007	Considered by Senate.
		6/15/2007	Considered by Senate.
		6/15/2007	Considered by Senate.
		6/15/2007	Amendment SA 1520 proposed by Senator Cardin to Amendment SA 1502.
		6/15/2007	Amendment SA 1524 proposed by Senator Salazar to Amendment SA 1502.
select this vote	Vote	6/15/2007	Amendment SA 1524 agreed to in Senate by Voice Vote.
		6/15/2007	Considered by Senate.
		6/15/2007	Considered by Senate.
		6/15/2007	Considered by Senate.
		6/15/2007	Considered by Senate.
		6/15/2007	Amendment SA 1608 proposed by Senator Corker to Amendment SA 1502.
		6/15/2007	Amendment SA 1609 proposed by Senator Domenici for Senator Thune to Amendment SA 1502.
		6/15/2007	Amendment SA 1610 proposed by Senator Cardin to Amendment SA 1502.
		6/15/2007	Amendment SA 1615 proposed by Senator Collins to Amendment SA 1502.
		6/18/2007	Considered by Senate.
		6/18/2007	Considered by Senate.
		6/18/2007	Considered by Senate.
		6/18/2007	Considered by Senate.
		6/18/2007	Considered by Senate.
		6/18/2007	Considered by Senate.
		6/18/2007	Considered by Senate.
		6/18/2007	Considered by Senate.
		6/18/2007	Considered by Senate.
		6/18/2007	Considered by Senate.
		6/18/2007	Considered by Senate.
		6/18/2007	Amendment SA 1614 proposed by Senator Bingaman for Senator Tester to Amendment SA 1502.
		6/18/2007	Considered by Senate.
		6/18/2007	Amendment SA 1628 proposed by Senator Domenici for Senator Bunning to Amendment SA 1502.
		6/19/2007	Considered by Senate.
		6/19/2007	Cloture motion on the bill presented in Senate.
		6/19/2007	Cloture motion on amendment SA 1502 presented in Senate.
		6/19/2007	Considered by Senate.
		6/19/2007	Considered by Senate.
		6/19/2007	Considered by Senate.
		6/19/2007	Considered by Senate.
		6/19/2007	Considered by Senate.
		6/19/2007	Considered by Senate.
		6/19/2007	Considered by Senate.
		6/19/2007	Considered by Senate.
select this vote	Vote	6/19/2007	Amendment SA 1609 agreed to in Senate by Voice Vote.
		6/19/2007	Considered by Senate.
		6/19/2007	Considered by Senate.
		6/19/2007	Considered by Senate.
		6/19/2007	Considered by Senate.
		6/19/2007	Cloture motion on amendment SA 1704 presented in Senate.
		6/19/2007	Considered by Senate.
		6/19/2007	Amendment SA 1704 proposed by Senator Baucus to Amendment SA 1502.
select this vote	Vote	6/19/2007	Bunning Amdt. No. 1628
select this vote	Vote	6/19/2007	Tester Amdt. No. 1614
select this vote	Vote	6/19/2007	Kohl Amdt. No. 1519
select this vote	Vote	6/19/2007	Cardin Amdt. No. 1610
		6/20/2007	Considered by Senate.
		6/20/2007	Considered by Senate.
		6/20/2007	Considered by Senate.
		6/20/2007	Amendment SA 1528 proposed by Senator Bingaman to Amendment SA 1502.
select this vote	Vote	6/20/2007	Amendment SA 1528 agreed to in Senate by Unanimous Consent.
		6/20/2007	Amendment SA 1529 proposed by Senator Bingaman to Amendment SA 1502.
select this vote	Vote	6/20/2007	Amendment SA 1529 agreed to in Senate by Unanimous Consent.
		6/20/2007	Amendment SA 1533 proposed by Senator Bingaman for Senator Menendez to Amendment SA 1502.
select this vote	Vote	6/20/2007	Amendment SA 1533 agreed to in Senate by Unanimous Consent.
		6/20/2007	Considered by Senate.
		6/20/2007	Amendment SA 1546 ruled out of order by the chair.
		6/20/2007	Amendment SA 1551 proposed by Senator Bingaman for Senator Cantwell to Amendment SA 1502.
select this vote	Vote	6/20/2007	Amendment SA 1551 as modified agreed to in Senate by Unanimous Consent.
		6/20/2007	Considered by Senate.
		6/20/2007	Considered by Senate.
		6/20/2007	Considered by Senate.
		6/20/2007	Considered by Senate.
		6/20/2007	Amendment SA 1666 ruled out of order by the chair.
		6/20/2007	Amendment SA 1693 proposed by Senator Bingaman to Amendment SA 1502.
		6/20/2007	Considered by Senate.
		6/20/2007	Amendment SA 1718 ruled out of order by the chair.
		6/20/2007	Amendment SA 1733 proposed by Senator Kyl to Amendment SA 1704.
		6/20/2007	Amendment SA 1800 proposed by Senator Kyl to Amendment SA 1704.
		6/20/2007	Considered by Senate.
		6/20/2007	Point of order raised in Senate with respect to amendment SA 1546.
		6/20/2007	Amendment SA 1666 proposed by Senator Inhofe to Amendment SA 1502.
		6/20/2007	Point of order raised in Senate with respect to amendment SA 1666.
		6/20/2007	Amendment SA 1718 proposed by Senator Gregg to Amendment SA 1704.
		6/20/2007	Point of order raised in Senate with respect to amendment SA 1718.
		6/20/2007	Amendment SA 1733 proposed by Senator Kyl to Amendment SA 1502.
		6/20/2007	Amendment SA 1733 was modified to be a second degree amendment to SA 1704 by Unanimous Consent.
select this vote	Vote	6/20/2007	Motion to Waive C.B.A. re: DeMint Amdt. No. 1546
select this vote	Vote	6/20/2007	Motion to Waive C.B.A. re: Gregg Amdt. No. 1718
select this vote	Vote	6/20/2007	Bingaman Amdt. No. 1693
select this vote	Vote	6/20/2007	Motion to Waive C.B.A. re: Inhofe Amdt. No. 1666
select this vote	Vote	6/20/2007	Kyl Amdt. No. 1800
		6/21/2007	Considered by Senate.
select this vote	Vote	6/21/2007	Amendment SA 1502 agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1513 proposed by Senator Bingaman for Senator Murkowski to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1513 as modified agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1520 proposed to amendment SA 1502 by Mr. Bingaman for Mr. Cardin by Unanimous Consent.
select this vote	Vote	6/21/2007	Amendment SA 1520 as modified agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1525 proposed by Senator Bingaman for Senator Sanders to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1525 as modified agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1537 ruled non-germane by the chair.
		6/21/2007	Amendment SA 1557 ruled non-germane by the chair.
		6/21/2007	Amendment SA 1567 proposed by Senator Bingaman to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1567 as modified agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1568 proposed by Senator Bingaman to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1568 as modified agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1569 proposed by Senator Bingaman for Senator Domenici to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1569 agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1573 ruled non-germane by the chair.
		6/21/2007	Amendment SA 1595 proposed by Senator Bingaman for Senator Kohl to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1595 as modified agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1597 proposed by Senator Bingaman for Senator Inouye to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1597 as modified agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1602 proposed by Senator Bingaman for Senator Inhofe to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1602 agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1608 ruled out of order by the chair.
		6/21/2007	Amendment SA 1615 proposed by Mr. Bingaman for Ms. Collins to amendment SA 1502 by Unanimous Consent.
select this vote	Vote	6/21/2007	Amendment SA 1615 as modified agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1624 proposed by Senator Bingaman for Senator Dole to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1624 agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1639 proposed by Senator Bingaman to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1639 agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1660 proposed by Senator Bingaman for Senator Inhofe to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1660 agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1675 proposed by Senator Bingaman for Senator Menendez to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1675 agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1676 proposed by Senator Bingaman for Senator Brown to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1676 as modified agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1677 proposed by Senator Bingaman to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1677 agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1679 proposed by Senator Bingaman for Senator Hutchison to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1679 as modified agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1683 proposed by Senator Bingaman for Senator Voinovich to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1683 agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1687 proposed by Senator Bingaman for Senator Burr to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1687 as modified agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1688 proposed by Senator Bingaman for Senator Burr to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1688 agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1689 proposed by Senator Bingaman for Senator Burr to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1689 agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1698 proposed by Senator Bingaman for Senator Cantwell to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1698 agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1700 proposed by Senator Bingaman for Senator Collins to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1700 as modified agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1702 proposed by Senator Bingaman for Senator Snowe to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1702 agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1704 ruled non-germane by the chair.
		6/21/2007	Amendment SA 1706 proposed by Senator Bingaman for Senator Kerry to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1706 as modified agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1710 proposed by Senator Bingaman for Senator Feingold to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1710 agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1717 proposed by Senator Bingaman for Senator Carper to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1717 agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1724 proposed by Senator Bingaman for Senator Enzi to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1724 agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1729 proposed by Senator Bingaman to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1729 as modified agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1733 ruled out of order by the chair.
		6/21/2007	Amendment SA 1759 proposed by Senator Bingaman for Senator Wyden to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1759 as modified agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1764 proposed by Senator Bingaman for Senator Akaka to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1764 as modified agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1792 proposed by Senator Stevens to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1792 as modified agreed to in Senate by Voice Vote.
		6/21/2007	Amendment SA 1797 proposed by Senator Bingaman for Senator Cantwell to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1797 as modified agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1798 proposed by Senator Bingaman to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1798 agreed to in Senate by Unanimous Consent.
		6/21/2007	Amendment SA 1799 proposed by Senator Bingaman for Senator Boxer to Amendment SA 1502.
select this vote	Vote	6/21/2007	Amendment SA 1799 agreed to in Senate by Unanimous Consent.
		6/21/2007	Considered by Senate.
		6/21/2007	Considered by Senate.
		6/21/2007	Amendment SA 1520 ruled non-germane by the chair.
		6/21/2007	Considered by Senate.
		6/21/2007	Considered by Senate.
		6/21/2007	Considered by Senate.
		6/21/2007	Considered by Senate.
		6/21/2007	Considered by Senate.
		6/21/2007	Amendment SA 1615 ruled non-germane by the chair.
		6/21/2007	Considered by Senate.
		6/21/2007	Motion by Senator Reid to reconsider the vote by which cloture was not invoked on amendmend SA 1704 (Record Vote Number 223) entered in Senate.
		6/21/2007	Motion by Senator Reid to reconsider the vote by which cloture was not invoked on amendment SA 1704 (Record Vote Number 223) withdrawn in Senate.
		6/21/2007	Considered by Senate.
		6/21/2007	Point of order raised in Senate with respect to amendment SA 1733.
select this vote	Vote	6/21/2007	Motion to Waive CBA Re: Kyl Amdt. No. 1733 as Modified
currently selected	Vote	6/21/2007	Motion to Invoke Cloture on the Baucus Amdt. No. 1704
select this vote	Vote	6/21/2007	Motion to Invoke Cloture on the Reid Amdt. No. 1502
select this vote	Vote	6/22/2007	Motion to Invoke Cloture on H.R. 6
select this vote	Senate Vote on Passage	6/22/2007	On Passage - Senate - H.R. 6, As Amended
		6/22/2007	Measure amended in Senate by unanimous consent after passage.
		6/22/2007	Title to H.R.6 amended after passage.
		6/22/2007	Amendment SA 1867 proposed by Senator Reid for Senator Bingaman.
select this vote	Vote	6/22/2007	Amendment SA 1867 agreed to in Senate by Unanimous Consent.
		6/25/2007	Senate ordered measure printed as passed.
		6/26/2007	Message on Senate action sent to the House.
		12/06/2007	Rules Committee Resolution H. Res. 846 Reported to House. Rule provides for consideration of H.R. 6.
		12/06/2007	Pursuant to the provisions of H. Res. 846, the House moved to agree with amendments to the Senate amendments.
		12/06/2007	DEBATE - Pursuant to the provisions of H. Res. 846, the House proceeded with one hour of debate on the motion to agree to the Senate amendments with amendments.
		12/06/2007	The House resumed debate on the motion to agree to the Senate amendments to H.R. 6 with amendments.
		12/06/2007	The previous question was ordered pursuant to the rule.
select this vote	Vote	12/06/2007	On Agreeing to the Senate Amendments with Amendments: H.R. 6 Creating Long-Term Energy Alternatives for the Nation Act
		12/07/2007	Message on House action received in Senate and at desk: House amendments to Senate amendments.
		12/07/2007	Motion to agree to House amendments to Senate amendments made in Senate.
		12/07/2007	Cloture motion on the motion to agree to House amendments to Senate amendments presented in Senate.
select this vote	Vote	12/07/2007	Motion to Invoke Cloture on the Motion to Concur in the House Amdts. to the Senate Amdts. to H.R. 6
		12/12/2007	Motion to agree to House amendment to the Senate amendment to the text of H.R. 6, with an amendment (SA 3841) made in Senate.
		12/12/2007	Pursuant to the order of December 11, 2007, cloture motion on the motion to agree to the House amendment to the Senate amendment to the text of H.R. 6, with an amendment (SA 3841) presented in Senate.
		12/12/2007	Amendment SA 3841 proposed by Senator Reid to the House amendment to the Senate amendment to the text.
		12/12/2007	Amendment SA 3842 proposed by Senator Reid to Amendment SA 3841.
		12/13/2007	Motion to agree to House amendment to the Senate amendment to the text of H.R. 6, with an amendment (SA 3841) considered in Senate.
		12/13/2007	Motion to agree to the House amendment to the Senate amendment to the text of H.R. 6 withdrawn in Senate.
		12/13/2007	Motion to concur in House amendment to the Senate amendment to the text of H.R. 6, with an amendment (SA 3850) made in Senate.
		12/13/2007	Cloture motion on the motion to agree to House amendments to Senate amendments withdrawn by unanimous consent in Senate.
		12/13/2007	SA 3841 fell when the motion to agree to House amendment to the Senate amendment to the text of H.R. 6 was withdrawn.
		12/13/2007	SA 3842 fell when SA 3841 fell.
		12/13/2007	Senate concurred in the House amendment to the Senate amendment to the title by Unanimous Consent.
		12/13/2007	Considered by Senate.
		12/13/2007	Considered by Senate.
		12/13/2007	Amendment SA 3850 proposed by Senator Reid to the amendment of the House to the amendment of the Senate to the text of H.R. 6.
select this vote	Vote	12/13/2007	Motion to Invoke Cloture on the Motion to Concur in the House Amendment to the Senate Amendment with an Amendment to H.R. 6
select this vote	Vote	12/13/2007	Motion to Concur in the Amendment of the House to the Amendment of the Senate to the Text of H.R. 6, with an Amendment
		12/14/2007	Message on Senate action sent to the House.
		12/17/2007	Rules Committee Resolution H. Res. 877 Reported to House. Upon adoption of the resolution, it shall be in order to move to take from the Speaker's table, H.R. 6, with the Senate amendment to the House amendment to the Senate amendment, and to agree with the Senate amendment.
	Presented to President	12/18/2007	Presented to President.
	Presented to President	12/18/2007	Cleared for White House.
		12/18/2007	Pursuant to the provisions of H. Res. 877, the House moved to agree to the Senate amendment to the House amendments to the Senate amendments.
		12/18/2007	The previous question was ordered pursuant to the rule.
		12/18/2007	On motion that the House agree to the Senate amendment to the House amendments to the Senate amendments Agreed to by the Yeas and Nays: 314 - 100 (Roll No. 1177).
select this vote	Vote	12/18/2007	On Agreeing to Senate Adt to House Adt to Senate Adt: H.R. 6 Energy Independence and Security Act
		12/19/2007	DEBATE - The House proceeded with one hour of debate on the motion to agree to the Senate amendment to the House amendment to the Senate amendment to H.R. 6.
	Signed	12/19/2007	Signed by President.
	Enacted	12/19/2007	Became Public Law No: 110-140.

	Number	Sponsor	Date Offered	Status
	S. Amdt. 1500	Pryor, Mark [D-AR]	June 11, 2007	Offered on June 10, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1501	Pryor, Mark [D-AR]	June 11, 2007	Offered on June 10, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1502	Reid, Harry [D-NV]	June 11, 2007	Passed by roll call vote on June 20, 2007.
	In the nature of a substitute. Show amendment details
	S. Amdt. 1503	Cardin, Benjamin [D-MD]	June 11, 2007	Offered on June 10, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1504	Cardin, Benjamin [D-MD]	June 11, 2007	Offered on June 10, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1505	Inhofe, James [R-OK]	June 12, 2007	Failed by roll call vote on June 12, 2007.
	To improve domestic fuels security. Show amendment details
	S. Amdt. 1506	Stevens, Ted [R-AK]	June 12, 2007	Offered on June 11, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1508	Bayh, Evan [D-IN]	June 12, 2007	Passed by roll call vote on June 11, 2007.
	To provide for the publication and implementation of an action plan to reduce the quantity of oil used annually in the United States. Show amendment details
	S. Amdt. 1509	Craig, Larry [R-ID]	June 12, 2007	Offered on June 11, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1510	Cochran, Thad [R-MS]	June 12, 2007	Offered on June 11, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1511	Murkowski, Lisa [R-AK]	June 12, 2007	Offered on June 11, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1512	Murkowski, Lisa [R-AK]	June 12, 2007	Offered on June 11, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1513	Murkowski, Lisa [R-AK]	June 12, 2007	Passed by voice vote on June 20, 2007.
	To amend the Alaska Natural Gas Pipeline Act to allow the Federal Coordinator for Alaska Natural Gas Transportation Projects to hire employees more efficiently. Show amendment details
	S. Amdt. 1514	Kerry, John [D-MA]	June 12, 2007	Offered on June 11, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1515	Sanders, Bernard [I-VT]	June 12, 2007	Passed by voice vote on June 11, 2007.
	To establish an energy efficiency and renewable energy worker training program. Show amendment details
	S. Amdt. 1516	Menéndez, Robert [D-NJ]	June 12, 2007	Offered on June 11, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1517	Menéndez, Robert [D-NJ]	June 12, 2007	Offered on June 11, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1518	Menéndez, Robert [D-NJ]	June 12, 2007	Offered on June 11, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1519	Kohl, Herbert [D-WI]	June 12, 2007	Passed by roll call vote on June 18, 2007.
	To amend the Sherman Act to make oil-producing and exporting cartels illegal. Show amendment details
select this vote	S. Amdt. 1520	Cardin, Benjamin [D-MD]	June 12, 2007	Passed by voice vote on June 20, 2007.
	To promote the energy independence of the United States. Show amendment details
	S. Amdt. 1521	Biden, Joseph [D-DE]	June 12, 2007	Offered on June 11, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1522	Craig, Larry [R-ID]	June 12, 2007	Offered on June 11, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1523	Thune, John [R-SD]	June 12, 2007	Offered on June 11, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1524	Salazar, Ken [D-CO]	June 12, 2007	Passed by voice vote on June 14, 2007.
	To express the sense of Congress relating to the use of renewable resources to generate energy. Show amendment details
select this vote	S. Amdt. 1525	Sanders, Bernard [I-VT]	June 12, 2007	Passed by voice vote on June 20, 2007.
	To require that not less than 30 percent of the hot water demand for certain new or substantially modified Federal buildings be met through the installation and use of solar hot water heaters. Show amendment details
	S. Amdt. 1526	Thune, John [R-SD]	June 12, 2007	Offered on June 11, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1527	Thune, John [R-SD]	June 12, 2007	Offered on June 11, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1528	Bingaman, Jeff [D-NM]	June 13, 2007	Passed by voice vote on June 19, 2007.
	To improve the section relating to energy storage competitiveness. Show amendment details
select this vote	S. Amdt. 1529	Bingaman, Jeff [D-NM]	June 13, 2007	Passed by voice vote on June 19, 2007.
	To require the Administrator of General Services to submit an annual report to the Energy Information Agency. Show amendment details
	S. Amdt. 1530	Pryor, Mark [D-AR]	June 13, 2007	Offered on June 12, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1531	Pryor, Mark [D-AR]	June 13, 2007	Offered on June 12, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1532	Thune, John [R-SD]	June 13, 2007	Offered on June 12, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1533	Menéndez, Robert [D-NJ]	June 13, 2007	Passed by voice vote on June 19, 2007.
	To make the Commonwealth of Puerto Rico eligible for the Federal weatherization program. Show amendment details
	S. Amdt. 1534	Nelson, Ben [D-NE]	June 13, 2007	Offered on June 12, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1535	Cardin, Benjamin [D-MD]	June 13, 2007	Offered on June 12, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1536	Kerry, John [D-MA]	June 13, 2007	Offered on June 12, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1537	Bingaman, Jeff [D-NM]	June 13, 2007	Offered on June 12, 2007.
	To provide for a renewable portfolio standard. Show amendment details
select this vote	S. Amdt. 1538	Domenici, Pete [R-NM]	June 13, 2007	Failed by roll call vote on June 13, 2007.
	To provide for the establishment of a Federal clean portfolio standard. Show amendment details
	S. Amdt. 1539	Akaka, Daniel [D-HI]	June 13, 2007	Offered on June 12, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1540	Carper, Thomas [D-DE]	June 13, 2007	Offered on June 12, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1541	Smith, Gordon [R-OR]	June 13, 2007	Offered on June 12, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1542	Brownback, Samuel [R-KS]	June 13, 2007	Offered on June 12, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1543	Bayh, Evan [D-IN]	June 13, 2007	Offered on June 12, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1544	Casey, Robert [D-PA]	June 13, 2007	Offered on June 12, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1545	Enzi, Michael [R-WY]	June 13, 2007	Offered on June 12, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1546	DeMint, Jim [R-SC]	June 13, 2007	Offered on June 12, 2007.
	To provide that legislation that would increase the national average fuel prices for automobiles is subject to a point of order in the Senate. Show amendment details
	S. Amdt. 1547	Tester, Jon [D-MT]	June 13, 2007	Offered on June 12, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1548	Durbin, Richard [D-IL]	June 13, 2007	Offered on June 12, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1549	Kohl, Herbert [D-WI]	June 13, 2007	Offered on June 12, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1550	Wyden, Ron [D-OR]	June 13, 2007	Offered on June 12, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1551	Cantwell, Maria [D-WA]	June 13, 2007	Passed by voice vote on June 19, 2007.
	To establish a standard for Federal agencies for the purchase of products that have standby power. Show amendment details
	S. Amdt. 1556	Lincoln, Blanche [D-AR]	June 13, 2007	Offered on June 12, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1557	Klobuchar, Amy [D-MN]	June 13, 2007	Offered on June 12, 2007.
	To establish a national greenhouse gas registry. Show amendment details
	S. Amdt. 1558	Obama, Barack [D-IL]	June 13, 2007	Offered on June 12, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1559	Hagel, Charles [R-NE]	June 13, 2007	Offered on June 12, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1560	Hagel, Charles [R-NE]	June 13, 2007	Offered on June 12, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1561	Kohl, Herbert [D-WI]	June 13, 2007	Offered on June 12, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1562	Dorgan, Byron [D-ND]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1563	Dorgan, Byron [D-ND]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1564	Tester, Jon [D-MT]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1565	Nelson, Ben [D-NE]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1566	Warner, John [R-VA]	June 14, 2007	Offered on June 13, 2007.
	To authorize the State of Virginia to petition for authorization to conduct natural gas exploration and drilling activities in the coastal zone of the State. Show amendment details
select this vote	S. Amdt. 1567	Bingaman, Jeff [D-NM]	June 14, 2007	Passed by voice vote on June 20, 2007.
	To require the Secretary of Energy to establish a program to evaluate the cost-effectiveness of installing advanced insulation into commercial refrigerated trailers, refrigerators, freezers, and refrigerator-freezers. Show amendment details
select this vote	S. Amdt. 1568	Bingaman, Jeff [D-NM]	June 14, 2007	Passed by voice vote on June 20, 2007.
	To prevent supply disruptions from planned refinery outages. Show amendment details
select this vote	S. Amdt. 1569	Domenici, Pete [R-NM]	June 14, 2007	Passed by voice vote on June 20, 2007.
	To provide an alternate sulfur dioxide removal measurement for certain coal gasification project goals. Show amendment details
	S. Amdt. 1570	Inhofe, James [R-OK]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1571	Hagel, Charles [R-NE]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1572	Salazar, Ken [D-CO]	June 14, 2007	Passed by voice vote on June 13, 2007.
	To reduce United States dependence on foreign oil by promoting the development of plug-in electric vehicles, deploying near-term programs to electrify the transportation sector, and including electric drive vehicles in the fleet purchasing programs. Show amendment details
	S. Amdt. 1573	Bingaman, Jeff [D-NM]	June 14, 2007	Offered on June 13, 2007.
	To provide for a renewable portfolio standard. Show amendment details
	S. Amdt. 1574	Lautenberg, Frank [D-NJ]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1575	Voinovich, George [R-OH]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1576	Inhofe, James [R-OK]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1577	Martinez, Mel [R-FL]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1578	Menéndez, Robert [D-NJ]	June 14, 2007	Offered on June 13, 2007.
	To authorize the State of Virginia to petition for authorization to conduct natural gas exploration and drilling activities in the coastal zone of the State. Show amendment details
	S. Amdt. 1579	Obama, Barack [D-IL]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1580	Bayh, Evan [D-IN]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1581	Gregg, Judd [R-NH]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1582	Martinez, Mel [R-FL]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1583	Martinez, Mel [R-FL]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1584	Martinez, Mel [R-FL]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1585	Lautenberg, Frank [D-NJ]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1586	Tester, Jon [D-MT]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1587	Brown, Sherrod [D-OH]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1588	Brown, Sherrod [D-OH]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1589	Brown, Sherrod [D-OH]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1590	Brown, Sherrod [D-OH]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1591	Brown, Sherrod [D-OH]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1592	Brown, Sherrod [D-OH]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1593	Isakson, John [R-GA]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1594	Durbin, Richard [D-IL]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1595	Kohl, Herbert [D-WI]	June 14, 2007	Passed by voice vote on June 20, 2007.
	To provide a set aside for small automobile manufacturers and component suppliers for awards under the advanced technology vehicles manufacturing incentive program. Show amendment details
	S. Amdt. 1596	Kohl, Herbert [D-WI]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1597	Inouye, Daniel [D-HI]	June 14, 2007	Passed by voice vote on June 20, 2007.
	To propose a study of the adequacy of transportation of domestically-produced renewable fuel by railroads and other modes of transportation, and for other purposes. Show amendment details
	S. Amdt. 1598	Inhofe, James [R-OK]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1599	Inhofe, James [R-OK]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1600	Inhofe, James [R-OK]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1601	Inhofe, James [R-OK]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1602	Inhofe, James [R-OK]	June 14, 2007	Passed by voice vote on June 20, 2007.
	To provide transitional assistance for farmers who plant dedicated energy crops for a local cellulosic refinery. Show amendment details
	S. Amdt. 1603	Brown, Sherrod [D-OH]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1604	Schumer, Charles [D-NY]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1605	Schumer, Charles [D-NY]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1606	Schumer, Charles [D-NY]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1607	Gregg, Judd [R-NH]	June 14, 2007	Offered on June 13, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1608	Corker, Bob [R-TN]	June 14, 2007	Offered on June 13, 2007.
	To allow clean fuels to meet the renewable fuel standard. Show amendment details
select this vote	S. Amdt. 1609	Thune, John [R-SD]	June 14, 2007	Passed by voice vote on June 18, 2007.
	To provide requirements for the designation of national interest electric transmission corridors. Show amendment details
select this vote	S. Amdt. 1610	Cardin, Benjamin [D-MD]	June 15, 2007	Failed by roll call vote on June 18, 2007.
	To provide for the siting, construction, expansion, and operation of liquefied natural gas terminals. Show amendment details
	S. Amdt. 1611	Coleman, Norm [R-MN]	June 15, 2007	Offered on June 14, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1612	Coleman, Norm [R-MN]	June 15, 2007	Offered on June 14, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1613	Coleman, Norm [R-MN]	June 15, 2007	Offered on June 14, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1614	Tester, Jon [D-MT]	June 15, 2007	Failed by roll call vote on June 18, 2007.
	To establish a program to provide loans for projects to produce syngas from coal and other feedstocks while simultaneously reducing greenhouse gas emissions and reliance of the United States on petroleum and natural gas. Show amendment details
select this vote	S. Amdt. 1615	Collins, Susan [R-ME]	June 15, 2007	Passed by voice vote on June 20, 2007.
	To provide for the development and coordination of a comprehensive and integrated United States research program that assists the people of the United States and the world to understand, assess, and predict human-induced and natural processes of abrupt climate change. Show amendment details
	S. Amdt. 1616	Durbin, Richard [D-IL]	June 15, 2007	Offered on June 14, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1617	Tester, Jon [D-MT]	June 15, 2007	Offered on June 14, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1618	Inhofe, James [R-OK]	June 15, 2007	Offered on June 14, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1619	Inhofe, James [R-OK]	June 15, 2007	Offered on June 14, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1620	Inhofe, James [R-OK]	June 15, 2007	Offered on June 14, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1621	Inhofe, James [R-OK]	June 15, 2007	Offered on June 14, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1622	Inhofe, James [R-OK]	June 15, 2007	Offered on June 14, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1623	Carper, Thomas [D-DE]	June 18, 2007	Offered on June 17, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1624	Dole, Elizabeth [R-NC]	June 18, 2007	Passed by voice vote on June 20, 2007.
	To expand the scope of the applied research program on energy storage systems to include flow batteries. Show amendment details
	S. Amdt. 1625	Dole, Elizabeth [R-NC]	June 18, 2007	Offered on June 17, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1626	Dole, Elizabeth [R-NC]	June 18, 2007	Offered on June 17, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1627	Kohl, Herbert [D-WI]	June 18, 2007	Offered on June 17, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1628	Bunning, Jim [R-KY]	June 18, 2007	Failed by roll call vote on June 18, 2007.
	To provide standards for clean coal-derived fuels. Show amendment details
	S. Amdt. 1629	Kyl, Jon [R-AZ]	June 18, 2007	Offered on June 17, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1630	Casey, Robert [D-PA]	June 18, 2007	Offered on June 17, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1631	McCaskill, Claire [D-MO]	June 18, 2007	Offered on June 17, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1632	Feingold, Russell [D-WI]	June 18, 2007	Offered on June 17, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1633	Feingold, Russell [D-WI]	June 18, 2007	Offered on June 17, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1634	Feingold, Russell [D-WI]	June 18, 2007	Offered on June 17, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1635	Feingold, Russell [D-WI]	June 18, 2007	Offered on June 17, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1637	Landrieu, Mary [D-LA]	June 18, 2007	Offered on June 17, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1638	Feinstein, Dianne [D-CA]	June 18, 2007	Offered on June 17, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1639	Bingaman, Jeff [D-NM]	June 18, 2007	Passed by voice vote on June 20, 2007.
	To make certain technical corrections to title III. Show amendment details
	S. Amdt. 1640	Graham, Lindsey [R-SC]	June 18, 2007	Offered on June 17, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1641	Coleman, Norm [R-MN]	June 18, 2007	Offered on June 17, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1642	Cantwell, Maria [D-WA]	June 18, 2007	Offered on June 17, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1643	Cantwell, Maria [D-WA]	June 18, 2007	Offered on June 17, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1644	Cantwell, Maria [D-WA]	June 18, 2007	Offered on June 17, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1645	Cantwell, Maria [D-WA]	June 18, 2007	Offered on June 17, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1646	Cantwell, Maria [D-WA]	June 18, 2007	Offered on June 17, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1647	Clinton, Hillary [D-NY]	June 18, 2007	Offered on June 17, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1648	Wyden, Ron [D-OR]	June 18, 2007	Offered on June 17, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1649	Reed, John [D-RI]	June 18, 2007	Offered on June 17, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1650	Reed, John [D-RI]	June 18, 2007	Offered on June 17, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1651	McCaskill, Claire [D-MO]	June 18, 2007	Offered on June 17, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1652	Hagel, Charles [R-NE]	June 18, 2007	Offered on June 17, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1653	Hagel, Charles [R-NE]	June 18, 2007	Offered on June 17, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1654	Hagel, Charles [R-NE]	June 18, 2007	Offered on June 17, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1655	Nelson, Bill [D-FL]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1656	Schumer, Charles [D-NY]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1657	Isakson, John [R-GA]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1658	Vitter, David [R-LA]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1659	Sununu, John [R-NH]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1660	Inhofe, James [R-OK]	June 19, 2007	Passed by voice vote on June 20, 2007.
	To modify sections to provide for the use of geothermal heat pumps. Show amendment details
	S. Amdt. 1661	Carper, Thomas [D-DE]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1662	Klobuchar, Amy [D-MN]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1663	Martinez, Mel [R-FL]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1664	Klobuchar, Amy [D-MN]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1665	Salazar, Ken [D-CO]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1666	Inhofe, James [R-OK]	June 19, 2007	Offered on June 18, 2007.
	To ensure agricultural equity with respect to the renewable fuels standard. Show amendment details
	S. Amdt. 1667	Inhofe, James [R-OK]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1668	Inhofe, James [R-OK]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1669	Inhofe, James [R-OK]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1670	Murkowski, Lisa [R-AK]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1671	Landrieu, Mary [D-LA]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1672	Schumer, Charles [D-NY]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1673	Bingaman, Jeff [D-NM]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1674	Feingold, Russell [D-WI]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1675	Menéndez, Robert [D-NJ]	June 19, 2007	Passed by voice vote on June 20, 2007.
	To provide for a study on the effect of laws limiting the siting of privately owned electric distribution wires on the development of combined heat and power facilities. Show amendment details
select this vote	S. Amdt. 1676	Brown, Sherrod [D-OH]	June 19, 2007	Passed by voice vote on June 20, 2007.
	To establish a renewable energy innovation partnership program to support the development, demonstration, and deployment of systems and projects relating to renewable energy. Show amendment details
select this vote	S. Amdt. 1677	Bingaman, Jeff [D-NM]	June 19, 2007	Passed by voice vote on June 20, 2007.
	To improve the bill. Show amendment details
	S. Amdt. 1678	Hutchison, Kay [R-TX]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1679	Hutchison, Kay [R-TX]	June 19, 2007	Passed by voice vote on June 20, 2007.
	To require the Secretary of Energy to enter into an arrangement with the National Academy of Sciences to assess the impact of the renewable fuel standard. Show amendment details
	S. Amdt. 1680	Hagel, Charles [R-NE]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1681	Hagel, Charles [R-NE]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1682	Hagel, Charles [R-NE]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1683	Voinovich, George [R-OH]	June 19, 2007	Passed by voice vote on June 20, 2007.
	To implement the Convention on Supplementary Compensation for Nuclear Damage. Show amendment details
	S. Amdt. 1684	Hutchison, Kay [R-TX]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1685	Hagel, Charles [R-NE]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1686	Allard, Wayne [R-CO]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1687	Burr, Richard [R-NC]	June 19, 2007	Passed by voice vote on June 20, 2007.
	To express the sense of Congress that the Department of Energy should be the lead United States Government agency in charge of formulating and coordinating the national energy security policy of the United States. Show amendment details
select this vote	S. Amdt. 1688	Burr, Richard [R-NC]	June 19, 2007	Passed by voice vote on June 20, 2007.
	To require the President to submit to Congress an annual national energy security strategy report. Show amendment details
select this vote	S. Amdt. 1689	Burr, Richard [R-NC]	June 19, 2007	Passed by voice vote on June 20, 2007.
	To amend the National Security Act of 1947 to add the Secretary of Energy to the National Security Council in recognition of the role energy and energy security issues play in the United States national security. Show amendment details
	S. Amdt. 1690	Menéndez, Robert [D-NJ]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1691	Wyden, Ron [D-OR]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1692	Murkowski, Lisa [R-AK]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1693	Bingaman, Jeff [D-NM]	June 19, 2007	Passed by roll call vote on June 19, 2007.
	To ensure that the renewable fuel standard does not harm the environment. Show amendment details
	S. Amdt. 1694	Bingaman, Jeff [D-NM]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1695	Bingaman, Jeff [D-NM]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1696	Nelson, Ben [D-NE]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1697	Webb, Jim [D-VA]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1698	Cantwell, Maria [D-WA]	June 19, 2007	Passed by voice vote on June 20, 2007.
	To modify the definition of renewable biomass. Show amendment details
	S. Amdt. 1699	Cantwell, Maria [D-WA]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1700	Collins, Susan [R-ME]	June 19, 2007	Passed by voice vote on June 20, 2007.
	To provide for research support to facilitate the development of sustainable markets and technologies to produce and use woody biomass and other low-carbon fuels. Show amendment details
select this vote	S. Amdt. 1702	Snowe, Olympia [R-ME]	June 19, 2007	Passed by voice vote on June 20, 2007.
	To authorize loans for renewable energy systems and energy efficiency projects under the Express Loan Program of the Small Business Administration. Show amendment details
	S. Amdt. 1703	Murkowski, Lisa [R-AK]	June 19, 2007	Offered on June 18, 2007.
	Amendment information not available. Show amendment details
currently selected	S. Amdt. 1704	Baucus, Max [D-MT]	June 19, 2007	Offered on June 19, 2007.
	To amend the Internal Revenue Code of 1986 to provide for energy advancement and investment, and for other purposes. Actions June 19, 2007, 12:00 am ET - Amendment SA 1704 proposed by Senator Baucus to Amendment SA 1502. June 19, 2007, 12:00 am ET - Cloture motion on amendment SA 1704 presented in Senate. June 20, 2007, 12:00 am ET - Considered by Senate. June 21, 2007, 12:00 am ET - Considered by Senate. June 21, 2007, 12:00 am ET - Motion by Senator Reid to reconsider the vote by which cloture was not invoked on amendmend SA 1704 (Record Vote Number 223) entered in Senate. June 21, 2007, 12:00 am ET - Motion by Senator Reid to reconsider the vote by which cloture was not invoked on amendment SA 1704 (Record Vote Number 223) withdrawn in Senate. June 21, 2007, 12:00 am ET - Amendment SA 1704 ruled non-germane by the chair. June 21, 2007, 12:22 pm ET - Motion to Invoke Cloture on the Baucus Amdt. No. 1704 Full Text of this Amendment SA 1704. Mr. BAUCUS (for himself, Mr. GRASSLEY, Mr. BINGAMAN, Ms. CANTWELL, Mr. WYDEN, Mr. SCHUMER, Mr. SALAZAR, and Ms. SNOWE) proposed an amendment to amendment SA 1502 proposed by Mr. REID to the bill H.R. 6, to reduce our Nation's dependency on foreign oil by investing in clean, renewable, and alternative energy resources, promoting new emerging energy technologies, developing greater efficiency, and creating a Strategic Energy Efficiency and Renewables Reserve to invest in alternative energy, and for other purposes; which was ordered to lie on the table; as follows: At the end add the following: TITLE VIII--ENERGY TAX PROVISIONS SEC. 800. SHORT TITLE; ETC. (a) Short Title.--This title may be cited as the ``Energy Advancement and Investment Act of 2007''. (b) Amendment of 1986 Code.--Except as otherwise expressly provided, whenever in this title 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 title is as follows: TITLE VIII--ENERGY TAX PROVISIONS Sec..800..Short title; etc. Subtitle A--Energy Advancement and Investment PART I--Advanced Electricity Infrastructure Sec..801..Extension and modification of renewable electricity, refined coal, and Indian coal production credit. Sec..802..Extension and modification of credit for clean renewable energy bonds. Sec..803..Clean coal energy bonds. Sec..804..Extension and modification of energy credit. Sec..805..Energy credit for combined heat and power system property. Sec..806..Special depreciation allowance for certain electric transmission property. Sec..807..Extension of special rule to implement FERC restructuring policy. Sec..808..Extension and modification of credit for residential energy efficient property. Sec..809..Credit for residential wind property. Sec..810..Expansion and modification of advanced coal project investment credit. Sec..811..Expansion and modification of coal gasification investment credit. Sec..812..Seven-year applicable recovery period for depreciation of qualified energy management devices. Sec..813..Landowner incentive to encourage electric transmission build-out. PART II--Carbon Dioxide Sequestration Sec..815..Tax credit for carbon dioxide sequestration. Sec..816..Seven-year applicable recovery period for depreciation of qualified carbon dioxide pipeline property. Sec..817..Certain income and gains relating to industrial source carbon dioxide treated as qualifying income for publicly traded partnerships. PART III--Domestic Fuel Security Sec..821..Credit for production of cellulosic biomass alcohol. Sec..822..Expansion of special allowance to cellulosic biomass alcohol fuel plant property. Sec..823..Extension of small ethanol producer credit. Sec..824..Credit for producers of fossil free alcohol. Sec..825..Modification of alcohol credit. Sec..826..Extension and modification of credit for biodiesel used as fuel . Sec..827..Extension and modification of alternative fuel credit. Sec..828..Extension of alternative fuel vehicle refueling property credit. Sec..829..Extension of suspension of taxable income limit on percentage depletion for oil and natural gas produced from marginal properties. Sec..830..Extension and modification of election to expense certain refineries. Sec..831..Ethanol tariff extension. Sec..832..Elimination of duty drawback on certain imported ethanol. Sec..833..Certain income and gains relating to alcohol fuel mixtures, biodiesel fuel mixtures, and alternative fuel treated as qualifying income for publicly traded partnerships. Sec..834..Technical amendments. PART IV--Advanced Technology Vehicles Sec..841..Expansion and modification of credit for alternative fuel motor vehicles. Sec..842..Credit for plug-in electric drive motor vehicles. Sec..843..Exclusion from heavy truck tax for idling reduction units and advanced insulation added after purchase. PART V--Conservation and Energy Efficiency Sec..851..Extension and modification of nonbusiness energy property credit. Sec..852..Extension and modification of new energy efficient home credit. Sec..853..Extension and modification of energy efficient commercial buildings deduction. Sec..854..Modifications of energy efficient appliance credit for appliances produced after 2007. PART VI--Accountability Studies Sec..861..Cost-benefit analysis of pollution reduction and saving in imported oil per dollar of tax benefit. Sec..862..Effect of energy related tax benefits on prices for consumer goods. Sec..863..Study on tax-credit bonds. PART VII--Other Provisions SUBPART A--TIMBER PROVISIONS Sec..871..Deduction for qualified timber gain. Sec..872..Excise tax not applicable to section 1203 deduction of real estate investment trusts. Sec..873..Timber REIT modernization. Sec..874..Mineral royalty income qualifying income for timber REITs. Sec..875..Modification of taxable REIT subsidiary asset test for timber REITs. Sec..876..Safe harbor for timber property. SUBPART B--MISCELLANEOUS Sec..877..Special rules for refund of the coal excise tax to certain coal producers and exporters. Sec..878..Credit to holders of rural renaissance bonds. Subtitle B--Revenue Raising Provisions Sec..881..Denial of deduction for major integrated oil companies for income attributable to domestic production of oil, natural gas, or primary products thereof. Sec..882..Elimination of the different treatment of foreign oil and gas extraction income and foreign oil related income for purposes of the foreign tax credit. Sec..883..Increase and extension of Oil Spill Liability Trust Fund tax. Sec..884..Limitation on drawback claimed for amounts deposited into the Oil Spill Liability Trust Fund. Sec..885..Tax on crude oil and natural gas produced from the outer Continental Shelf in the Gulf of Mexico. Sec..886..Taxation of taxable fuels in foreign trade zones. Sec..887..Clarification of penalty for sale of fuel failing to meet EPA regulations. Sec..888..Clarification of eligibility for certain fuels credits for fuel with insufficient nexus to the United States. Sec..889..Treatment of qualified alcohol fuel mixtures and qualified biodiesel fuel mixtures as taxable fuels. Sec..890..Calculation of volume of alcohol for fuel credits. Sec..891..Bulk transfer exception not to apply to finished gasoline. Sec..892..Application of rules treating inverted corporations as domestic corporations to certain transactions occurring after March 20, 2002. Sec..893..Modification of effective date of leasing provisions of the American Jobs Creation Act of 2004. Sec..894..Revision of tax rules on expatriation of individuals. Subtitle C--Secure Rural Schools and Community Self-Determination Program Sec..901..Secure rural schools and community self-determination program. Subtitle A--Energy Advancement and Investment PART I--ADVANCED ELECTRICITY INFRASTRUCTURE SEC. 801. EXTENSION AND MODIFICATION OF RENEWABLE ELECTRICITY, REFINED COAL, AND INDIAN COAL PRODUCTION CREDIT. (a) Extension.-- (1) IN GENERAL.--Section 45(d) (relating to qualified facilities) is amended-- (A) by striking ``January 1, 2009'' each place it appears in paragraphs (1), (2), (3), (4), (5), (6), (7), (8), and (9) and inserting ``January 1, 2014'', and (B) by striking ``7-year period'' both places it appears in paragraph (10)(A) and inserting ``8-year period''. (2) EFFECTIVE DATE.--The amendments made by this subsection shall take effect on the date of the enactment of this Act. (b) Credit Rate for Electricity Maintained at 2007 Level.-- (1) IN GENERAL.--Section 45(a)(1) (relating to general rule) is amended by striking ``1.5 cents'' and inserting ``2 cents''. (2) NO INFLATION ADJUSTMENT.--Section 45(b)(2) (relating to credit and phaseout adjustment based on inflation) is amended by striking ``1.5 cent amount in subsection (a), the''. (3) CONFORMING AMENDMENTS.--Section 45(b)(4)(A) is amended-- (A) by striking ``2003'' and inserting ``2006'', and (B) by striking ``the amount in effect'' and all that follows and inserting ``subsection (a)(1) shall be applied by substituting `0.9 cent' for `2 cents'.''. (4) EFFECTIVE DATE.--The amendments made by this subsection shall apply to electricity produced and sold after December 31, 2006. (c) Modification of Refined Coal as a Qualified Energy Resource.-- (1) ELIMINATION OF INCREASED MARKET VALUE TEST.--Section 45(c)(7)(A) (defining refined coal) is amended-- (A) by striking clause (iv), (B) by adding ``and'' at the end of clause (ii), and (C) by striking ``, and'' at the end of clause (iii) and inserting a period. (2) INCREASE IN REQUIRED EMISSION REDUCTION.--Section 45(c)(7)(B) (defining qualified emission reduction) is amended by inserting ``at least 40 percent of the emissions of'' after ``nitrogen oxide and''. (3) EFFECTIVE DATE.--The amendments made by this subsection shall apply to coal produced and sold after December 31, 2007. (d) Credit Allowed for On-Site Use of Electricity Produced From Biomass.-- (1) ON-SITE USE.--Section 45(e) (relating to definitions and special rules) is amended by adding at the end the following new paragraph: ``(12) CREDIT ALLOWED FOR ON-SITE USE OF ELECTRICITY PRODUCED FROM BIOMASS.--In the case of electricity produced after December 31, 2007, at any facility described in paragraph (2) or (3) which is equipped with net metering to determine electricity consumption or sale (such consumption or sale to be verified by a third party as determined by the Secretary), subsection (a)(2) shall be applied without regard to subparagraph (B) thereof.''. (2) EFFECTIVE DATE.--The amendment made by this subsection shall take effect on the date of the enactment of this Act. (e) Expansion of Resources to Wave, Current, Tidal, and Ocean Thermal Energy.-- (1) IN GENERAL.--Section 45(c)(1) (defining qualified energy resources) is amended by striking ``and'' at the end of subparagraph (G), by striking the period at the end of subparagraph (H) and inserting ``, and'', and by adding at the end the following new subparagraph: ``(I) wave, current, tidal, and ocean thermal energy.''. (2) DEFINITION OF RESOURCES.--Section 45(c) is amended by adding at the end the following new paragraph: ``(10) WAVE, CURRENT, TIDAL, AND OCEAN THERMAL ENERGY.--The term `wave, current, tidal, and ocean thermal energy' means electricity produced from any of the following: ``(A) Free flowing ocean water derived from tidal currents, ocean currents, waves, or estuary currents. ``(B) Ocean thermal energy.''. (3) FACILITIES.--Section 45(d) is amended by adding at the end the following new paragraph: ``(11) WAVE, CURRENT, TIDAL, AND OCEAN THERMAL FACILITY.--In the case of a facility using resources described in subparagraph (A), (B), or (C) of subsection (c)(10) to produce electricity, the term `qualified facility' means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and before January 1, 2014, but such term shall not include a facility which includes impoundment structures or a small irrigation power facility.''. (4) CREDIT RATE.--Section 45(b)(4)(A) (relating to credit rate), as amended by this section, is amended by striking ``or (9)'' and inserting ``(9), or (11)''. (5) EFFECTIVE DATE.--The amendments made by this subsection shall take effect on the date of the enactment of this Act. (f) Trash Facility Clarification.-- (1) IN GENERAL.--Paragraph (7) of section 45(d) is amended-- (A) by striking ``facility which burns'' and inserting ``facility (other than a facility described in paragraph (6)) which uses'', and (B) by striking ``COMBUSTION''. (2) EFFECTIVE DATE.--The amendments made by this subsection shall apply to electricity produced and sold before, on, or after December 31, 2007. SEC. 802. EXTENSION AND MODIFICATION OF CREDIT FOR CLEAN RENEWABLE ENERGY BONDS. (a) Increase in Amount of Bonds Designated; 4-Year Extension.-- (1) IN GENERAL.--Section 54(f) (relating to limitation on amount of bonds designated) is amended by adding at the end the following new paragraph: ``(3) NATIONAL ANNUAL LIMITATION.-- ``(A) IN GENERAL.--There is a national clean renewable energy bond annual limitation for each calendar year. Such limitation is $900,000,000 for 2008, 2009, 2010, and 2011, and, except as provided in subparagraph (C), zero thereafter. ``(B) ALLOCATION BY SECRETARY.--The national clean renewable energy bond limitation for a calendar year shall be allocated by the Secretary among qualified projects in such manner as the Secretary determines appropriate, except that the Secretary may not allocate more than $563,000,000 of such limitation for each calendar year to finance qualified projects of qualified borrowers which are governmental bodies, of which not less than one-half of such amount shall be allocated with respect to qualified projects equaling or exceeding $10,000,000 in capital expenditures per project. ``(C) CARRYOVER OF UNUSED LIMITATION.--If for any calendar year, the national clean renewable energy bond annual limitation for such year exceeds the amount of bonds allocated during such year, such limitation for the following calendar year shall be increased by the amount of such excess. Any carryforward of a limitation may be carried only to the first year following the unused limitation year. For purposes of the preceding sentence, a limitation shall be treated as used on a first-in first-out basis.''. (2) CONFORMING AMENDMENT.--Section 54 is amended by striking subsection (m). (b) Limitation on Time for Issuance.--Section 54(d)(1)(A) (defining clean renewable energy bond) is amended by inserting ``, or is issued by the qualified issuer pursuant to an allocation by the Secretary to such issuer of a portion of the national clean renewable energy bond annual limitation under subsection (f)(3) by not later than the end of the calendar year following the year of such allocation'' after ``subsection (f)(2)''. (c) Modification of Ratable Principal Amortization Requirement.-- (1) IN GENERAL.--Paragraph (5) of section 54(l) is amended to read as follows: ``(5) RATABLE PRINCIPAL AMORTIZATION REQUIRED.--A bond shall not be treated as a clean renewable energy 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 12-month period that the issue is outstanding (other than the first 12-month period in the case of bonds issued pursuant to an allocation under subsection (f)(3)).''. (2) CONFORMING AMENDMENT.--The third sentence of section 54(e)(2) is amended by striking ``subsection (l)(6)'' and inserting ``subsection (l)(5)''. (d) Qualified Project Includes Certain Transmission Lines.--Section 54(d)(2)(A) (defining qualified project) is amended by inserting ``and any electric transmission property capital expenditures (as defined in section 172(b)(1)(I)(v)(I)) related to such facility'' after ``qualified borrower''. (e) Effective Date.--The amendments made by this section shall take effect on the date of the enactment of this Act. SEC. 803. CLEAN COAL ENERGY BONDS. (a) IN GENERAL.--Subpart H of part IV of subchapter A of chapter 1 is amended by adding at the end the following new section: ``SEC. 54A. CREDIT TO HOLDERS OF CLEAN COAL ENERGY BONDS. ``(a) Allowance of Credit.--If a taxpayer holds a clean coal energy bond on 1 or more credit allowance dates of the bond occurring during any taxable year, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of the credits determined under subsection (b) with respect to such dates. ``(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 clean coal energy 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 clean coal energy 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 clean coal energy bond, the Secretary shall determine daily or cause 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 clean coal energy 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, section 1400N(l), and this section). ``(d) Clean Coal Energy Bond.--For purposes of this section-- ``(1) IN GENERAL.--The term `clean coal energy bond' means any bond issued as part of an issue if-- ``(A) the bond is issued by a qualified issuer pursuant to an allocation by the Secretary to such issuer of a portion of the national clean coal energy bond limitation under subsection (f)(2), ``(B) 95 percent or more of the proceeds from the sale of such issue are to be used for capital expenditures incurred by qualified borrowers 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 subsection (h). ``(2) QUALIFIED PROJECT; SPECIAL USE RULES.-- ``(A) IN GENERAL.--The term `qualified project' means a qualifying advanced coal project (as defined in section 48A(c)(1)) placed in service by a qualified borrower. ``(B) REFINANCING RULES.--For purposes of paragraph (1)(B), a qualified project may be refinanced with proceeds of a clean coal energy bond only if the indebtedness being refinanced (including any obligation directly or indirectly refinanced by such indebtedness) was originally incurred by a qualified borrower after the date of the enactment of this section. ``(C) REIMBURSEMENT.--For purposes of paragraph (1)(B), a clean coal energy bond may be issued to reimburse a qualified 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 qualified borrower declared its intent to reimburse such expenditure with the proceeds of a clean coal energy 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. ``(D) 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 qualified 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 clean coal energy bond. ``(e) Maturity Limitations.-- ``(1) DURATION OF TERM.--A bond shall not be treated as a clean coal energy 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 subsection (l)(5) and using as a discount rate the average annual interest rate of tax 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. ``(f) Limitation on Amount of Bonds Designated.-- ``(1) NATIONAL LIMITATION.--There is a national clean coal energy bond limitation of $3,000,000,000. ``(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, except that the Secretary may not allocate more than $1,875,000,000 of the national clean coal energy bond limitation to finance qualified projects of qualified borrowers which are governmental bodies. ``(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 clean coal energy 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 clean coal energy bond or, in the case of a clean coal energy bond the proceeds of which are to be loaned to 2 or more qualified borrowers, such binding commitment will be incurred within the 6-month period beginning on the date of the loan of such proceeds to a qualified 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 clean coal energy 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) Cooperative Electric Company; Clean Coal Energy Bond Lender; Governmental Body; Qualified Borrower.--For purposes of this section-- ``(1) COOPERATIVE ELECTRIC COMPANY.--The term `cooperative electric company' means a mutual or cooperative electric company described in section 501(c)(12) or section 1381(a)(2)(C), or a not-for-profit electric utility which has received a loan or loan guarantee under the Rural Electrification Act. ``(2) CLEAN COAL ENERGY BOND LENDER.--The term `clean coal energy bond lender' means a lender which is a cooperative which is owned by, or has outstanding loans to, 100 or more cooperative electric companies and is in existence on February 1, 2002, and shall include any affiliated entity which is controlled by such lender. ``(3) GOVERNMENTAL BODY.--The term `governmental body' means any State, territory, possession of the United States, the District of Columbia, Indian tribal government, and any political subdivision thereof. ``(4) QUALIFIED ISSUER.--The term `qualified issuer' means-- ``(A) a clean coal energy bond lender, ``(B) a cooperative electric company, or ``(C) a governmental body. ``(5) QUALIFIED BORROWER.--The term `qualified borrower' means-- ``(A) a mutual or cooperative electric company described in section 501(c)(12) or 1381(a)(2)(C), or ``(B) a governmental body. ``(k) Special Rules Relating to Pool Bonds.--No portion of a pooled financing bond may be allocable to any 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) 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.--Rules similar to the rules under section 1397E(l) shall apply. ``(4) BONDS HELD BY REGULATED INVESTMENT COMPANIES.--If any clean coal energy 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. ``(5) RATABLE PRINCIPAL AMORTIZATION REQUIRED.--A bond shall not be treated as a clean coal energy bond unless it is part of an issue which provides for an equal amount principal to be paid by the qualified issuer during each 12-month period that the issue is outstanding (other than the first 12-month period). ``(6) REPORTING.--Issuers of clean coal energy bonds shall submit reports similar to the reports required under section 149(e). ``(m) Termination.--This section shall not apply with respect to any bond issued after December 31, 2012.''. (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 CLEAN COAL ENERGY BONDS.-- ``(A) IN GENERAL.--For purposes of subsection (a), the term `interest' includes amounts includible in gross income under section 54A(g) 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 Amendment.--Section 54(c)(2) is amended by inserting ``section 54A,'' after ``subpart C,''. (d) Clerical Amendment.--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 clean coal energy bonds.''. (e) Issuance of Regulations.--The Secretary of the Treasury shall issues 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. (f) Effective Date.--The amendments made by this section shall apply to bonds issued after December 31, 2007. SEC. 804. EXTENSION AND MODIFICATION OF ENERGY CREDIT. (a) Extension.-- (1) QUALIFIED FUEL CELL PROPERTY.--Subparagraph (E) of section 48(c)(1) is amended by striking ``December 31, 2008'' and inserting ``December 31, 2016''. (2) QUALIFIED MICROTURBINE PROPERTY.--Subparagraph (E) of section 48(c)(2) is amended by striking ``December 31, 2008'' and inserting ``December 31, 2016''. (3) SOLAR PROPERTY.--Paragraphs (2)(i)(II) and (3)(A)(ii) of section 48(a) are each amended by striking ``January 1, 2009'' and inserting ``January 1, 2017''. (b) Repeal of Public Utility Property Exclusion.-- (1) IN GENERAL.--Paragraph (3) of section 48(a), as amended by subsection (a)(3), is amended by striking the first sentence which follows subparagraph (D). (2) CONFORMING AMENDMENTS.-- (A) Section 48(c)(1), as amended by subsection (a)(1), is amended by striking subparagraph (D) and by redesignating subparagraph (E) as subparagraph (D). (B) Section 48(c)(2), as amended by subsection (a)(2), is amended by striking subparagraph (D) and by redesignating subparagraph (E) as subparagraph (D). (c) Repeal of Dollar Per Kilowatt Limitation for Fuel Cell Property.-- (1) IN GENERAL.--Section 48(c)(1), as amended by subsection (b)(2)(A), is amended by striking subparagraph (B) and by redesignating subparagraphs (C) and (D) as subparagraphs (B) and (C), respectively. (2) CONFORMING AMENDMENT.--Section 48(a)(1) is amended by striking ``paragraphs (1)(B) and (2)(B) of subsection (c)'' and inserting ``subsection (c)(2)(B)''. (d) Effective Dates.-- (1) IN GENERAL.--Except as provided in paragraph (2), the amendments made by section shall apply to periods after the date of the enactment of this Act, in taxable years ending after such date, under rules similar to the rules of section 48(m) of the Internal Revenue Code of 1986 (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990). (2) EXTENSIONS.--The amendments made by subsection (a) shall take effect on the date of the enactment of this Act. SEC. 805. ENERGY CREDIT FOR COMBINED HEAT AND POWER SYSTEM PROPERTY. (a) In General.--Section 48(a)(3)(A) (defining energy property) is amended by striking ``or'' at the end of clause (iii), by inserting ``or'' at the end of clause (iv), and by adding at the end the following new clause: ``(v) combined heat and power system property,''. (b) Combined Heat and Power System Property.--Section 48 (relating to energy credit; reforestation credit) is amended by adding at the end the following new subsection: ``(d) Combined Heat and Power System Property.--For purposes of subsection (a)(3)(A)(v)-- ``(1) COMBINED HEAT AND POWER SYSTEM PROPERTY.--The term `combined heat and power system property' means property comprising a system-- ``(A) which uses the same energy source for the simultaneous or sequential generation of electrical power, mechanical shaft power, or both, in combination with the generation of steam or other forms of useful thermal energy (including heating and cooling applications), ``(B) which has an electrical capacity of not more than 15 megawatts or a mechanical energy capacity of not more than 2,000 horsepower or an equivalent combination of electrical and mechanical energy capacities, ``(C) which produces-- ``(i) at least 20 percent of its total useful energy in the form of thermal energy which is not used to produce electrical or mechanical power (or combination thereof), and ``(ii) at least 20 percent of its total useful energy in the form of electrical or mechanical power (or combination thereof), ``(D) the energy efficiency percentage of which exceeds 60 percent, and ``(E) which is placed in service before January 1, 2017. ``(2) SPECIAL RULES.-- ``(A) ENERGY EFFICIENCY PERCENTAGE.--For purposes of this subsection, the energy efficiency percentage of a system is the fraction-- ``(i) the numerator of which is the total useful electrical, thermal, and mechanical power produced by the system at normal operating rates, and expected to be consumed in its normal application, and ``(ii) the denominator of which is the lower heating value of the fuel sources for the system. ``(B) DETERMINATIONS MADE ON BTU BASIS.--The energy efficiency percentage and the percentages under paragraph (1)(C) shall be determined on a Btu basis. ``(C) INPUT AND OUTPUT PROPERTY NOT INCLUDED.--The term `combined heat and power system property' does not include property used to transport the energy source to the facility or to distribute energy produced by the facility. ``(3) SYSTEMS USING BIOMASS.--If a system is designed to use biomass (within the meaning of paragraphs (2) and (3) of section 45(c) without regard to the last sentence of paragraph (3)(A)) for at least 90 percent of the energy source-- ``(A) paragraph (1)(D) shall not apply, but ``(B) the amount of credit determined under subsection (a) with respect to such system shall not exceed the amount which bears the same ratio to such amount of credit (determined without regard to this paragraph) as the energy efficiency percentage of such system bears to 60 percent.''. (c) Effective Date.--The amendments made by this section shall apply to periods after the date of the enactment of this Act, in taxable years ending after such date, under rules similar to the rules of section 48(m) of the Internal Revenue Code of 1986 (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990). SEC. 806. SPECIAL DEPRECIATION ALLOWANCE FOR CERTAIN ELECTRIC TRANSMISSION PROPERTY. (a) In General.--Section 168 (relating to accelerated cost recovery system) is amended by adding at the end the following: ``(m) Special Allowance for Certain Electric Transmission Property.-- ``(1) ADDITIONAL ALLOWANCE.--In the case of any specified electric transmission property-- ``(A) the depreciation deduction provided by section 167(a) for the taxable year in which such property is placed in service shall include an allowance equal to 50 percent of the adjusted basis of such property, and ``(B) the adjusted basis of such property shall be reduced by the amount of such deduction before computing the amount otherwise allowable as a depreciation deduction under this chapter for such taxable year and any subsequent taxable year. ``(2) SPECIFIED ELECTRIC TRANSMISSION PROPERTY.--The term `specified electric transmission property' means property of a character subject to the allowance for depreciation-- ``(A) which is used in the United States as a generator tie to solely transmit electricity from any qualified facility described in section 45(d) (without regard to any placed in service date or the last sentence of paragraph (4) thereof) to the grid, ``(B) the original use of which commences with the taxpayer after the date of the enactment of this subsection, ``(C) which is acquired by the taxpayer by purchase (as defined in section 179(d)) after the date of the enactment of this subsection, but only if no written binding contract for the acquisition was in effect on or before the date of the enactment of this subsection, and ``(D) which is placed in service by the taxpayer before January 1, 2014. ``(3) EXCEPTIONS.-- ``(A) ALTERNATIVE DEPRECIATION PROPERTY.--Such term shall not include any property described in section 168(k)(2)(D)(i). ``(B) ELECTION OUT.--If a taxpayer makes an election under this subparagraph with respect to any class of property for any taxable year, this subsection shall not apply to all property in such class placed in service during such taxable year. ``(4) SPECIAL RULES.--For purposes of this subsection, rules similar to the rules of subparagraph (E) of section 168(k)(2) shall apply, except that such subparagraph shall be applied-- ``(A) by substituting `the date of the enactment of subsection (l)' for `September 10, 2001' each place it appears therein, ``(B) by substituting `January 1, 2014' for `January 1, 2005' in clause (i) thereof, and ``(C) by substituting `specified electric transmission property' for `qualified property' in clause (iv) thereof. ``(5) RECAPTURE.--For purposes of this subsection, rules similar to the rules under section 179(d)(10) shall apply with respect to any specified electric transmission property which ceases to be specified electric transmission property.''. (b) Effective Date.--The amendment made by this section shall apply to property placed in service after the date of the enactment of this Act in taxable years ending after such date. SEC. 807. EXTENSION OF SPECIAL RULE TO IMPLEMENT FERC RESTRUCTURING POLICY. (a) Qualifying Electric Transmission Transaction.-- (1) IN GENERAL.--Section 451(i)(3) (defining qualifying electric transmission transaction) is amended by striking ``January 1, 2008'' and inserting ``January 1, 2010''. (2) EFFECTIVE DATE.--The amendment made by this subsection shall apply to transactions after December 31, 2007. (b) Independent Transmission Company.-- (1) IN GENERAL.--Section 451(i)(4)(B)(ii) (defining independent transmission company) is amended by striking ``December 31, 2007'' and inserting ``the date which is 2 years after the date of such transaction''. (2) EFFECTIVE DATE.--The amendment made by this subsection shall take effect as if included in the amendments made by section 909 of the American Jobs Creation Act of 2004. SEC. 808. EXTENSION AND MODIFICATION OF CREDIT FOR RESIDENTIAL ENERGY EFFICIENT PROPERTY. (a) Extension.--Section 25D(g) (relating to termination) is amended by striking ``December 31, 2008'' and inserting ``December 31, 2014''. (b) Maximum Credit for Solar Electric Property.-- (1) IN GENERAL.--Section 25D(b)(1)(A) (relating to maximum credit) is amended by striking ``$2,000'' and inserting ``$4,000''. (2) CONFORMING AMENDMENT.--Section 25D(e)(4)(A)(i) is amended by striking ``$6,667'' and inserting ``$13,334''. (c) Effective Date.--The amendments made by this section shall apply to expenditures made after December 31, 2007. SEC. 809. CREDIT FOR RESIDENTIAL WIND PROPERTY. (a) In General.--Section 25D(a) (relating to allowance of credit) is amended by striking ``and'' at the end of paragraph (2), by striking the period at the end of paragraph (3) and inserting ``, and'', and by adding at the end the following new paragraph: ``(4) 30 percent of the qualified small wind energy property expenditures made by the taxpayer during such year.''. (b) Limitation.--Section 25D(b)(1) (relating to maximum credit) is amended by striking ``and'' at the end of subparagraph (B), by striking the period at the end of subparagraph (A) and inserting ``, and'', and by adding at the end the following new subparagraph: ``(D) $500 with respect to each half kilowatt of capacity (not to exceed $4,000) of wind turbines for which qualified small wind energy property expenditures are made.''. (c) Qualified Small Wind Energy Property Expenditures.-- (1) IN GENERAL.--Section 25D(d) (relating to definitions) is amended by adding at the end the following new paragraph: ``(4) QUALIFIED SMALL WIND ENERGY PROPERTY EXPENDITURE.--The term `qualified small wind energy property expenditure' means an expenditure for property which uses a wind turbine to generate electricity for use in connection with a dwelling unit located in the United States and used as a residence by the taxpayer.''. (2) NO DOUBLE BENEFIT.--Section 45(d)(1) (relating to wind facility) is amended by adding at the end the following new sentence: ``Such term shall not include any facility with respect to which any qualified small wind energy property expenditure (as defined in subsection (d)(4) of section 25D) is taken into account in determining the credit under such section.''. (d) Maximum Expenditures in Case of Joint Occupancy.--Section 25D(e)(4)(A) (relating to maximum expenditures) is amended by striking ``and'' at the end of clause (iii), by striking the period at the end of clause (iv) and inserting ``, and'', and by adding at the end the following new clause: ``(v) $1,667 in the case of each half kilowatt of capacity of wind turbines for which qualified small wind energy property expenditures are made.''. (e) Effective Date.--The amendments made by this section shall apply to expenditures after December 31, 2007. SEC. 810. EXPANSION AND MODIFICATION OF ADVANCED COAL PROJECT INVESTMENT CREDIT. (a) Credit Rate Parity Among Projects.--Section 48A(a) (relating to qualifying advanced coal project credit) is amended by striking ``equal to'' and all that follows and inserting ``equal to30 percent of the qualified investment for such taxable year.''. (b) Expansion of Aggregate Credits.--Section 48A(d)(3)(A) (relating to aggregate credits) is amended by striking ``$1,300,000,000'' and inserting ``$3,800,000,000''. (c) Authorization of Additional Projects.-- (1) IN GENERAL.--Subparagraph (B) of section 48A(d)(3) (relating to aggregate credits) is amended to read as follows: ``(B) PARTICULAR PROJECTS.--Of the dollar amount in subparagraph (A), the Secretary is authorized to certify-- ``(i) $800,000,000 for integrated gasification combined cycle projects the application for which is submitted during the period described in paragraph (2)(A)(i), ``(ii) $500,000,000 for projects which use other advanced coal-based generation technologies the application for which is submitted during the period described in paragraph (2)(A)(i), ``(iii) $1,500,000,000 for integrated gasification combined cycle projects the application for which is submitted during the period described in paragraph (2)(A)(ii), and ``(iv) $1,000,000,000 for other advanced coal-based generation technology projects the application for which is submitted during the period described in paragraph (2)(A)(ii).''. (2) APPLICATION PERIOD FOR ADDITIONAL PROJECTS.--Subparagraph (A) of section 48A(d)(2) (relating to certification) is amended to read as follows: ``(A) APPLICATION PERIOD.--Each applicant for certification under this paragraph shall submit an application meeting the requirements of subparagraph (B). An applicant may only submit an application-- ``(i) for an allocation from the dollar amount specified in clause (i) or (ii) of paragraph (3)(A) during the 3-year period beginning on the date the Secretary establishes the program under paragraph (1), and ``(ii) for an allocation from the dollar amount specified in clause (iii) or (iv) of paragraph (3)(A) during the 3-year period beginning at the earlier of the termination of the period described in clause (i) or the date prescribed by the Secretary.''. (3) CAPTURE AND SEQUESTRATION OF CARBON DIOXIDE EMISSIONS REQUIREMENT.--Section 48A(e)(1) (relating to requirements) is amended by striking ``and'' at the end of subparagraph (E), by striking the period at the end of subparagraph (F) and inserting ``, and'', and by adding at the end the following new subparagraph: ``(G) in the case of any project the application for which is submitted during the period described in paragraph (2)(A)(ii), the project includes equipment to separate and sequester 65 percent of such project's total carbon dioxide emissions.''. (d) Effective Date.--The amendments made by this section shall take effect on the date of the enactment of this Act. SEC. 811. EXPANSION AND MODIFICATION OF COAL GASIFICATION INVESTMENT CREDIT. (a) Credit Rate.--Section 48B(a) (relating to qualifying gasification project credit) is amended by striking ``20 percent'' and inserting ``30 percent''. (b) Expansion of Aggregate Credits.--Section 48B(d)(1) (relating to qualifying gasification project program) is amended by striking ``$350,000,000'' and inserting ``$1,850,000,000 (of which $1,500,000,000 shall be allocated for qualifying gasification projects that include equipment to separate and sequester 75 percent of such a project's total carbon dioxide emissions)''. (c) Eligible Projects Include Fischer-Tropsch Process.--Section 48B(c)(7) (defining eligible entity) is amended by striking ``and'' at the end of subparagraph (F), by striking the period at the end of subparagraph (G) and inserting ``, and'', and by adding at the end the following new subparagraph: ``(H) transportation grade liquid fuels.''. (d) Effective Date.--The amendments made by this section shall take effect on the date of the enactment of this Act. SEC. 812. SEVEN-YEAR APPLICABLE RECOVERY PERIOD FOR DEPRECIATION OF QUALIFIED ENERGY MANAGEMENT DEVICES. (a) In General.--Section 168(e)(3)(C) (defining 7-year property) is amended by striking ``and'' at the end of clause (iv), by redesignating clause (v) as clause (vi), and by inserting after clause (iv) the following new clause: ``(v) any qualified energy management device, and''. (b) Definition of Qualified Energy Management Device.--Section 168(i) (relating to definitions and special rules) is amended by inserting at the end the following new paragraph: ``(18) QUALIFIED ENERGY MANAGEMENT DEVICE.-- ``(A) IN GENERAL.--The term `qualified energy management device' means any energy management device which is placed in service before January 1, 2011, by a taxpayer who is a supplier of electric energy or a provider of electric energy services. ``(B) ENERGY MANAGEMENT DEVICE.--For purposes of subparagraph (A), the term `energy management device' means any two-way communications network and associated equipment, including equipment installed on the premises of a consumer, which is used by the taxpayer-- ``(i) to measure and record electricity usage data on a time-differentiated basis of at least 60 minutes, and ``(ii) to provide such data on demand to both consumers and the taxpayer.''. (c) Effective Date.--The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act. SEC. 813. LANDOWNER INCENTIVE TO ENCOURAGE ELECTRIC TRANSMISSION BUILD-OUT. (a) In General.--Part III of subchapter B of chapter 1 (relating to items specifically excluded from gross income) is amended by inserting after section 139A the following new section: ``SEC. 139B. ELECTRIC TRANSMISSION EASEMENT PAYMENTS. ``(a) In General.--Gross income shall not include any qualified electric transmission easement payment. ``(b) Qualified Electric Transmission Easement Payment.--For purposes of this section, the term `qualified electric transmission payment' means any payment by an electric utility or electric transmission entity pursuant to an easement or other agreement granted by the payee (or any predecessor of such payee) for the right of such entity (or any successors of such entity) to locate on such payee's property transmission lines and equipment used to transmit electricity at 230 or more kilovolts primarily from qualified facilities described in section 45(d) (without regard to any placed in service date or the last sentence of paragraph (4) thereof) or energy property (as defined in section 48(a)(3)) placed in service after the date of the enactment of this section. ``(c) No Increase in Basis.--Notwithstanding any other provision of this subtitle, no increase in the basis or adjusted basis of any property shall result from any amount excluded under this subsection with respect to such property. ``(d) Denial of Double Benefit.--Notwithstanding any other provision of this subtitle, no deduction or credit shall be allowed (to the person for whose benefit a qualified electric transmission easement payment is made) for, or by reason of, any expenditure to the extent of the amount excluded under this section with respect to such expenditure.''. (b) Clerical Amendment.--The table of sections for such part III is amended by inserting after the item relating to section 139A the following new item: ``Sec..139B..Electric transmission easement payments.''. (c) Effective Date.--The amendments made by this section shall apply to payments received after the date of the enactment of this Act. PART II--CARBON DIOXIDE SEQUESTRATION SEC. 815. TAX CREDIT FOR CARBON DIOXIDE SEQUESTRATION. (a) In General.--Subpart D of part IV of subchapter A of chapter 1 (relating to business credits) is amended by adding at the end the following new section: ``SEC. 45O. CREDIT FOR CARBON DIOXIDE SEQUESTRATION. ``(a) General Rule.--For purposes of section 38, the carbon dioxide sequestration credit for any taxable year is an amount equal to the sum of-- ``(1) $20 per metric ton of qualified carbon dioxide which is-- ``(A) captured by the taxpayer at a qualified facility, and ``(B) disposed of by the taxpayer in secure geological storage, and ``(2) $10 per metric ton of qualified carbon dioxide which is-- ``(A) captured by the taxpayer at a qualified facility, and ``(B) used by the taxpayer as a tertiary injectant in a qualified enhanced oil or natural gas recovery project. ``(b) Qualified Carbon Dioxide.--For purposes of this section-- ``(1) IN GENERAL.--The term `qualified carbon dioxide' means carbon dioxide captured from an industrial source which-- ``(A) would otherwise be released into the atmosphere as industrial emission of greenhouse gas, and ``(B) is measured at the source of capture and verified at the point of disposal or injection. ``(2) RECYCLED CARBON DIOXIDE.--The term `qualified carbon dioxide' includes the initial deposit of captured carbon dioxide used as a tertiary injectant. Such term does not include carbon dioxide that is re-captured, recycled, and re-injected as part of the enhanced oil and natural gas recovery process. ``(c) Qualified Facility.--For purposes of this section, the term `qualified facility' means any industrial facility-- ``(1) which is owned by the taxpayer, ``(2) at which carbon capture equipment is placed in service, and ``(3) which captures not less than 500,000 metric tons of carbon dioxide during the taxable year. ``(d) Special Rules and Other Definitions.--For purposes of this section-- ``(1) ONLY CARBON DIOXIDE CAPTURED WITHIN THE UNITED STATES TAKEN INTO ACCOUNT.--The credit under this section shall apply only with respect to qualified carbon dioxide the capture of which is within-- ``(A) the United States (within the meaning of section 638(1)), or ``(B) a possession of the United States (within the meaning of section 638(2)). ``(2) SECURE GEOLOGICAL STORAGE.--The Secretary, in consultation with the Administrator of the Environmental Protection Agency, shall establish regulations for determining adequate security measures for the geological storage of carbon dioxide under subsection (a)(1)(B) such that the carbon dioxide does not escape into the atmosphere. Such term shall include storage at deep saline formations and unminable coal seems under such conditions as the Secretary may determine under such regulations. ``(3) TERTIARY INJECTANT.--The term `tertiary injectant' has the same meaning as when used within section 193(b)(1). ``(4) QUALIFIED ENHANCED OIL OR NATURAL GAS RECOVERY PROJECT.--The term `qualified enhanced oil or natural gas recovery project' has the meaning given the term `qualified enhanced oil recovery project' by section 43(c)(2), by substituting `crude oil or natural gas' for `crude oil' in subparagraph (A)(i) thereof. ``(5) CREDIT ATTRIBUTABLE TO TAXPAYER.--Any credit under this section shall be attributable to the person that captures and physically or contractually ensures the disposal of or the use as a tertiary injectant of the qualified carbon dioxide, except to the extent provided in regulations prescribed by the Secretary. ``(6) RECAPTURE.--The Secretary shall, by regulations, provide for recapturing the benefit of any credit allowable under subsection (a) with respect to any qualified carbon dioxide which ceases to be captured, disposed of, or used as a tertiary injectant in a manner consistent with the requirements of this section. ``(7) INFLATION ADJUSTMENT.--In the case of any taxable year beginning in a calendar year after 2008, there shall be substituted for each dollar amount contained in subsection (a) an amount equal to the product of-- ``(A) such dollar amount, multiplied by ``(B) the inflation adjustment factor for such calendar year determined under section 43(b)(3)(B) for such calendar year, determined by substituting `2007' for `1990'. ``(e) Application of Section.--The credit under this section shall apply with respect to qualified carbon dioxide before the end of the calendar year in which the Secretary, in consultation with the Administrator of the Environmental Protection Agency, certifies that 75,000,000 metric tons of qualified carbon dioxide have been captured and disposed of or used as a tertiary injectant.''. (b) Conforming Amendment.--Section 38(b) (relating to general business credit) is amended by striking ``plus'' at the end of paragraph (30), by striking the period at the end of paragraph (31) and inserting ``, plus'', and by adding at the end of following new paragraph: ``(32) the carbon dioxide sequestration credit determined under section 45O(a).''. (c) Clerical Amendment.--The table of sections for subpart B of part IV of subchapter A of chapter 1 (relating to other credits) is amended by adding at the end the following new section: ``Sec..45O. Credit for carbon dioxide sequestration.''. (d) Effective Date.--The amendments made by this section shall apply carbon dioxide captured after the date of the enactment of this Act. SEC. 816. SEVEN-YEAR APPLICABLE RECOVERY PERIOD FOR DEPRECIATION OF QUALIFIED CARBON DIOXIDE PIPELINE PROPERTY. (a) In General.--Section 168(e)(3)(C) (defining 7-year property), as amended by this Act, is amended by striking ``and'' at the end of clause (v), by redesignating clause (vi) as clause (vii), and by inserting after clause (iv) the following new clause: ``(vi) any qualified carbon dioxide pipeline property-- ``(I) the original use of which commences with the taxpayer after the date of the enactment of this clause, ``(II) the original purpose of which is to transport carbon dioxide, and ``(III) which is placed in service before January 1, 2014.''. (b) Definition of Qualified Carbon Dioxide Pipeline Property.--Section 168(e) (relating to classification of property) is amended by inserting at the end the following new paragraph: ``(8) QUALIFIED CARBON DIOXIDE PIPELINE PROPERTY.--The term `qualified carbon dioxide pipeline property' means property which is used in the United States solely to transmit qualified carbon dioxide (as defined in section 45O(b)) from the point of capture to the point of disposal (as described in section 45O(a)(1)(B)) or the point at which such qualified carbon dioxide is used as a tertiary injectant (as described in section 45O(a)(2)(B)).''. (c) Effective Date.--The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act. SEC. 817. CERTAIN INCOME AND GAINS RELATING TO INDUSTRIAL SOURCE CARBON DIOXIDE TREATED AS QUALIFYING INCOME FOR PUBLICLY TRADED PARTNERSHIPS. (a) In General.--Subparagraph (E) of section 7704(d)(1) (defining qualifying income) is amended by inserting ``or industrial source carbon dioxide'' after ``timber)''. (b) Effective Date.--The amendment made by this section shall take effect on the date of the enactment of this Act, in taxable years ending after such date. PART III--DOMESTIC FUEL SECURITY SEC. 821. CREDIT FOR PRODUCTION OF CELLULOSIC BIOMASS ALCOHOL. (a) In General.--Subsection (a) of section 40 (relating to alcohol used as fuel) is amended by striking ``plus'' at the end of paragraph (2), by striking the period at the end of paragraph (3) and inserting ``, plus'', and by adding at the end the following new paragraph: ``(4) the small cellulosic alcohol producer credit.''. (b) Small Cellulosic Alcohol Producer Credit.-- (1) IN GENERAL.--Subsection (b) of section 40 is amended by adding at the end the following new paragraph: ``(6) SMALL CELLULOSIC ALCOHOL PRODUCER CREDIT.-- ``(A) IN GENERAL.--In addition to any other credit allowed under this section, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the applicable amount for each gallon of qualified cellulosic alcohol production. ``(B) APPLICABLE AMOUNT.--For purposes of subparagraph (A), the applicable amount means the excess of-- ``(i) $1.11, over ``(ii) the sum of-- ``(I) the amount of the credit allowable for alcohol which is ethanol under subsection (b)(1) (without regard to subsection (b)(3)) at the time of the qualified cellulosic alcohol production, plus ``(II) the amount of the credit allowable under subsection (b)(4) at the time of such production. ``(C) QUALIFIED CELLULOSIC ALCOHOL PRODUCTION.--For purposes of this section, the term `qualified cellulosic alcohol production' means any cellulosic biomass alcohol which is produced by an eligible small cellulosic alcohol producer and which during the taxable year-- ``(i) is sold by the taxpayer to another person-- ``(I) for use by such other person in the production of a qualified alcohol mixture in such other person's trade or business (other than casual off-farm production), ``(II) for use by such other person as a fuel in a trade or business, or ``(III) who sells such cellulosic biomass alcohol at retail to another person and places such cellulosic biomass alcohol in the fuel tank of such other person, or ``(ii) is used or sold by the taxpayer for any purpose described in clause (i). ``(D) ADDITIONAL DISTILLATION EXCLUDED.--The qualified cellulosic alcohol production of any taxpayer for any taxable year shall not include any alcohol which is purchased by the taxpayer and with respect to which such producer increases the proof of the alcohol by additional distillation. ``(E) APPLICATION OF PARAGRAPH.--This paragraph shall apply with respect to qualified cellulosic alcohol production-- ``(i) after December 31, 2007, and ``(ii) before the end of the later of-- ``(I) December 31, 2012, or ``(II) the calendar year in which the Secretary, in consultation with the Administrator of the Environmental Protection Agency, certifies that 1,000,000,000 gallons of cellulosic biomass alcohol (as so defined) have been produced in or imported into the United States after such date.''. (2) TERMINATION DATE NOT TO APPLY.--Subsection (e) of section 40 (relating to termination) is amended by adding at the end the following new paragraph: ``(3) EXCEPTION FOR SMALL CELLULOSIC ALCOHOL PRODUCER CREDIT.--Paragraph (1) shall not apply to the portion of the credit allowed under this section by reason of subsection (a)(4).''. (c) Eligible Small Cellulosic Alcohol Producer.--Section 40 is amended by adding at the end the following new subsection: ``(i) Definitions and Special Rules for Small Cellulosic Alcohol Producer.--For purposes of this section-- ``(1) IN GENERAL.--The term `eligible small cellulosic alcohol producer' means a person, who at all times during the taxable year, has a productive capacity for cellulosic biomass alcohol not in excess of 60,000,000 gallons. ``(2) CELLULOSIC BIOMASS ALCOHOL.-- ``(A) IN GENERAL.--The term `cellulosic biomass alcohol' has the meaning given such term under section 168(l)(3), but does not include any alcohol with a proof of less than 150. ``(B) DETERMINATION OF PROOF.--The determination of the proof of any alcohol shall be made without regard to any added denaturants. ``(3) AGGREGATION RULE.--For purposes of the 60,000,000 gallon limitation under paragraph (1), all members of the same controlled group of corporations (within the meaning of section 267(f)) and all persons under common control (within the meaning of section 52(b) but determined by treating an interest of more than 50 percent as a controlling interest) shall be treated as 1 person. ``(4) PARTNERSHIP, S CORPORATIONS, AND OTHER PASS-THRU ENTITIES.--In the case of a partnership, trust, S corporation, or other pass-thru entity, the limitation contained in paragraph (1) shall be applied at the entity level and at the partner or similar level. ``(5) ALLOCATION.--For purposes of this subsection, in the case of a facility in which more than 1 person has an interest, productive capacity shall be allocated among such persons in such manner as the Secretary may prescribe. ``(6) REGULATIONS.--The Secretary may prescribe such regulations as may be necessary to prevent the credit provided for in subsection (a)(4) from directly or indirectly benefitting any person with a direct or indirect productive capacity of more than 60,000,000 gallons of cellulosic biomass alcohol during the taxable year. ``(7) ALLOCATION OF SMALL CELLULOSIC PRODUCER CREDIT TO PATRONS OF COOPERATIVE.--Rules similar to the rules under subsection (g)(6) shall apply for purposes of this subsection.''. (d) Alcohol Not Used as a Fuel, etc.-- (1) IN GENERAL.--Paragraph (3) of section 40(d) is amended by redesignating subparagraph (D) as subparagraph (E) and by inserting after subparagraph (C) the following new subparagraph: ``(D) SMALL CELLULOSIC ALCOHOL PRODUCER CREDIT.--If-- ``(i) any credit is allowed under subsection (a)(4), and ``(ii) any person does not use such fuel for a purpose described in subsection (b)(6)(C), then there is hereby imposed on such person a tax equal to the applicable amount for each gallon of such cellulosic biomass alcohol.''. (2) CONFORMING AMENDMENTS.-- (A) Subparagraph (C) of section 40(d)(3) is amended by striking ``PRODUCER'' in the heading and inserting ``SMALL ETHANOL PRODUCER''. (B) Subparagraph (E) of section 40(d)(3), as redesignated by paragraph (1), is amended by striking ``or (C)'' and inserting ``(C), or (D)''. (e) Effective Date.--The amendments made by this section shall apply to fuel produced after December 31, 2007. SEC. 822. EXPANSION OF SPECIAL ALLOWANCE TO CELLULOSIC BIOMASS ALCOHOL FUEL PLANT PROPERTY. (a) In General.--Paragraph (3) of section 168(l) (relating to special allowance for cellulosic biomass ethanol plant property) is amended to read as follows: ``(3) CELLULOSIC BIOMASS ALCOHOL.--For purposes of this subsection, the term `cellulosic biomass alcohol' means any alcohol produced from any lignocellulosic or hemicellulosic matter that is available on a renewable or recurring basis.''. (b) Conforming Amendments.-- (1) Subsection (l) of section 168 is amended by striking ``cellulosic biomass ethanol'' each place it appears and inserting ``cellulosic biomass alcohol''. (2) The heading of section 168(l) is amended by striking ``Cellulosic Biomass Ethanol'' and inserting ``Cellulosic Biomass Alcohol''. (3) The heading of paragraph (2) of section 168(l) is amended by striking ``CELLULOSIC BIOMASS ETHANOL'' and inserting ``CELLULOSIC BIOMASS ALCOHOL''. (c) Effective Date.--The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act, in taxable years ending after such date. SEC. 823. EXTENSION OF SMALL ETHANOL PRODUCER CREDIT. Paragraph (1) of section 40(e) (relating to termination) is amended-- (1) in subparagraph (A), by inserting ``(December 31, 2012, in the case of the credit allowed by reason of subsection (a)(3))'' after ``December 31, 2010'', and (2) in subparagraph (B), by inserting ``(January 1, 2013, in the case of the credit allowed by reason of subsection (a)(3))'' after ``January 1, 2011''. SEC. 824. CREDIT FOR PRODUCERS OF FOSSIL FREE ALCOHOL. (a) In General.--Subsection (a) of section 40 (relating to alcohol used as fuel), as amended by section 821, is amended by striking ``plus'' at the end of paragraph (3), by striking the period at the end of paragraph (4) and inserting ``, plus'', and by adding at the end the following new paragraph: ``(5) the small fossil free alcohol producer credit.''. (b) Small Fossil Free Alcohol Producer Credit.-- (1) IN GENERAL.--Subsection (b) of section 40, as amended by section 821, is amended by adding at the end the following new paragraph: ``(7) SMALL FOSSIL FREE ALCOHOL PRODUCER CREDIT.-- ``(A) IN GENERAL.--In addition to any other credit allowed under this section, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 25 cents for each gallon of qualified fossil free alcohol production. ``(B) QUALIFIED FOSSIL FREE ALCOHOL PRODUCTION.--For purposes of this section, the term `qualified fossil free alcohol production' means alcohol which is produced by an eligible small fossil free alcohol producer at a fossil free alcohol production facility and which during the taxable year-- ``(i) is sold by the taxpayer to another person-- ``(I) for use by such other person in the production of a qualified alcohol mixture in such other person's trade or business (other than casual off-farm production), ``(II) for use by such other person as a fuel in a trade or business, or ``(III) who sells such alcohol at retail to another person and places such alcohol in the fuel tank of such other person, or ``(ii) is used or sold by the taxpayer for any purpose described in clause (i). ``(C) ADDITIONAL DISTILLATION EXCLUDED.--The qualified fossil free alcohol production of any taxpayer for any taxable year shall not include any alcohol which is purchased by the taxpayer and with respect to which such producer increases the proof of the alcohol by additional distillation.''. (c) Eligible Small Fossil Free Alcohol Producer.--Section 40, as amended by section 821, is amended by adding at the end the following new subsection: ``(j) Definitions and Special Rules for Small Fossil Free Alcohol Producer.--For purposes of this section-- ``(1) IN GENERAL.--The term `eligible small fossil free alcohol producer' means a person, who at all times during the taxable year, has a productive capacity for alcohol from all fossil free alcohol production facilities of the taxpayer which is not in excess of 60,000,000 gallons. ``(2) FOSSIL FREE ALCOHOL PRODUCTION FACILITY.--The term `fossil free alcohol production facility' means any facility at which 90 percent of the fuel used in the production of alcohol is from biomass (as defined in section 45K(c)(3)). ``(3) AGGREGATION RULE.--For purposes of the 60,000,000 gallon limitation under paragraph (1), all members of the same controlled group of corporations (within the meaning of section 267(f)) and all persons under common control (within the meaning of section 52(b) but determined by treating an interest of more than 50 percent as a controlling interest) shall be treated as 1 person. ``(4) PARTNERSHIP, S CORPORATIONS, AND OTHER PASS-THRU ENTITIES.--In the case of a partnership, trust, S corporation, or other pass-thru entity, the limitation contained in paragraph (1) shall be applied at the entity level and at the partner or similar level. ``(5) ALLOCATION.--For purposes of this subsection, in the case of a facility in which more than 1 person has an interest, productive capacity shall be allocated among such persons in such manner as the Secretary may prescribe. ``(6) REGULATIONS.--The Secretary may prescribe such regulations as may be necessary to prevent the credit provided for in subsection (a)(5) from directly or indirectly benefitting any person with a direct or indirect productive capacity of more than 60,000,000 gallons of alcohol from fossil free alcohol production facilities during the taxable year. ``(7) ALLOCATION OF SMALL FOSSIL FREE ALCOHOL PRODUCER CREDIT TO PATRONS OF COOPERATIVE.--Rules similar to the rules under subsection (g)(6) shall apply for purposes of this subsection.''. (d) Alcohol Not Used as a Fuel, etc.-- (1) IN GENERAL.--Paragraph (3) of section 40(d), as amended by section 821, is amended by redesignating subparagraph (E) as subparagraph (F) and by inserting after subparagraph (D) the following new subparagraph: ``(E) SMALL FOSSIL FREE ALCOHOL PRODUCER CREDIT.--If-- ``(i) any credit is allowed under subsection (a)(5), and ``(ii) any person does not use such fuel for a purpose described in subsection (b)(7)(B), then there is hereby imposed on such person a tax equal to 25 cents for each gallon of such alcohol.''. (2) CONFORMING AMENDMENT.--Subparagraph (E) of section 40(d)(3), as redesignated by paragraph (1) and amended by section 821, is amended by striking ``or (D)'' and inserting ``(C), or (E)''. (e) Termination.--Paragraph (1) of section 40(e), as amended by section 823, is amended-- (1) in subparagraph (A), by striking ``(December 31, 2012, in the case of the credit allowed by reason of subsection (a)(3))'' and inserting ``(December 31, 2012, in the case of the credits allowed by reason of paragraphs (3) and (5) of subsection (a))'', and (2) in subparagraph (B), by striking ``(January 1, 2013, in the case of the credit allowed by reason of subsection (a)(3))'' and inserting ``(January 1, 2013, in the case of the credits allowed by reason of paragraphs (3) and (5) of subsection (a))''. (f) Effective Date.--The amendments made by this section shall apply to fuel produced after December 31, 2007. SEC. 825. MODIFICATION OF ALCOHOL CREDIT. (a) Income Tax Credit.--Subsection (h) of section 40 (relating to reduced credit for ethanol blenders) is amended by adding at the end the following new paragraph: ``(3) REDUCED AMOUNT AFTER SALE OF 7,500,000,000 GALLONS.-- ``(A) IN GENERAL.--In the case of any calendar year beginning after the date described in subparagraph (B), the last row in the table in paragraph (2) shall be applied by substituting `46 cents' for `51 cents'. ``(B) DATE DESCRIBED.--The date described in this subparagraph is the first date on which 7,500,000,000 gallons of ethanol (including cellulosic ethanol) have been produced in or imported into the United States after the date of the enactment of this paragraph, as certified by the Secretary, in consultation with the Administrator of the Environmental Protection Agency.''. (b) Excise Tax Credit.-- (1) IN GENERAL.--Paragraph (2) of section 6426(b) (relating to alcohol fuel mixture credit) is amended by adding at the end the following new subparagraph: ``(C) REDUCED AMOUNT AFTER SALE OF 7,500,000,000 GALLONS.--In the case of any alcohol fuel mixture produced in a calendar year beginning after the date described in section 40(h)(3)(B), subparagraph (A) shall be applied by substituting `46 cents' for `51 cents'.''. (2) CONFORMING AMENDMENT.--Subparagraph (A) of section 6426(b)(2) is amended by striking ``subparagraph (B)'' and inserting ``subparagraphs (B) and (C)''. (c) Effective Date.--The amendments made by this section shall take effect on the date of the enactment of this Act. SEC. 826. EXTENSION AND MODIFICATION OF CREDIT FOR BIODIESEL USED AS FUEL . (a) Extension.-- (1) INCOME TAX CREDITS FOR BIODIESEL AND RENEWABLE DIESEL AND SMALL AGRI-BIODIESEL PRODUCER CREDIT.--Section 40A(g) (relating to termination) is amended by striking ``December 31, 2008'' and inserting ``December 31, 2010 (December 31, 2012, in the case of the credit allowed by reason of subsection (a)(3))''. (2) EXCISE TAX CREDIT.--Section 6426(c)(6) (relating to termination) is amended by striking ``2008'' and inserting ``2010''. (3) FUELS NOT USED FOR TAXABLE PURPOSES.--Section 6427(e)(5)(B) (relating to termination) is amended by striking ``2008'' and inserting ``2010''. (b) Modification of Credit for Renewable Diesel.-- (1) IN GENERAL.--Section 40A(f) (relating to renewable diesel) is amended by adding at the end the following new paragraph: ``(4) SPECIAL RULE FOR CO-PROCESSED RENEWABLE DIESEL.--In the case of a taxpayer which produces renewable diesel through the co-processing of biomass and petroleum at any facility, this subsection shall not apply to so much of the renewable diesel produced at such facility and sold or used during the taxable year in a qualified biodiesel mixture as exceeds 60,000,000 gallons.''. (c) Modification Relating to Definition of Agri-Biodiesel.--Paragraph (2) of section 40A(d) (relating to agri-biodiesel) is amended by striking ``and mustard seeds'' and inserting ``mustard seeds, and camelina''. (d) Effective Dates.--The amendments made by this section shall apply to fuel sold or used after the date of the enactment of this Act. SEC. 827. EXTENSION AND MODIFICATION OF ALTERNATIVE FUEL CREDIT. (a) Extension.-- (1) ALTERNATIVE FUEL CREDIT.--Paragraph (4) of section 6426(d) (relating to alternative fuel credit) is amended by striking ``September 30, 2009'' and inserting ``December 31, 2012''. (2) ALTERNATIVE FUEL MIXTURE CREDIT.--Paragraph (3) of section 6426(e) (relating to alternative fuel mixture credit) is amended by striking ``September 30, 2009'' and inserting ``December 31, 2012''. (3) PAYMENTS.--Subparagraph (C) of section 6427(e)(5) (relating to termination) is amended by striking ``September 30, 2009'' and inserting ``December 31, 2012''. (b) Modifications.-- (1) ALTERNATIVE FUEL TO INCLUDE COMPRESSED OR LIQUIFIED BIOMASS GAS.--Paragraph (2) of section 6426(d) (relating to alternative fuel credit) is amended by striking ``and'' at the end of subparagraph (E), by redesignating subparagraph (F) as subparagraph (G), and by inserting after subparagraph (E) the following new subparagraph: ``(F) compressed or liquified biomass gas, and''. (2) CREDIT ALLOWED FOR AVIATION USE OF FUEL.--Paragraph (1) of section 6426(d) is amended by inserting ``sold by the taxpayer for use as a fuel in aviation,'' after ``motorboat,''. (c) Carbon Capture Requirement for Certain Fuels.-- (1) IN GENERAL.--Subsection (d) of section 6426, as amended by subsection (a), is amended by redesignating paragraph (4) as paragraph (5) and by inserting after paragraph (3) the following new paragraph: ``(4) CARBON CAPTURE REQUIREMENT.--The requirements of this paragraph are met if the fuel is certified, under such procedures as required by the Secretary, as having been produced at a facility which is primarily a liquid coal facility which separates and sequesters not less than 75 percent of such facility's total carbon dioxide emissions.''. (2) CONFORMING AMENDMENT.--Subparagraph (E) of section 6426(d)(2) is amended by inserting ``which meets the requirements of paragraph (4) and which is'' after ``any liquid fuel''. (d) Effective Dates.-- (1) IN GENERAL.--Except as provided in paragraph (2), the amendments made by this section shall apply to fuel sold or used after the date of the enactment of this Act. (2) CARBON CAPTURE REQUIREMENTS.--The amendments made by subsection (c) shall apply to fuel sold or used after December 31, 2007. SEC. 828. EXTENSION OF ALTERNATIVE FUEL VEHICLE REFUELING PROPERTY CREDIT. Paragraph (2) of section 30C(g) (relating to termination) is amended by striking ``December 31, 2009'' and inserting ``December 31, 2012''. SEC. 829. EXTENSION OF SUSPENSION OF TAXABLE INCOME LIMIT ON PERCENTAGE DEPLETION FOR OIL AND NATURAL GAS PRODUCED FROM MARGINAL PROPERTIES. Subparagraph (H) of section 613A(c)(6) (relating to oil and gas produced from marginal properties) is amended by striking ``January 1, 2008'' and inserting ``January 1, 2010''. SEC. 830. EXTENSION AND MODIFICATION OF ELECTION TO EXPENSE CERTAIN REFINERIES. (a) Extension.--Paragraph (1) of section 179C(c) (relating to qualified refinery property) is amended-- (1) by striking ``January 1, 2012'' in subparagraph (B) and inserting ``January 1, 2014'', and (2) by striking ``January 1, 2008'' each place it appears in subparagraph (F) and inserting ``January 1, 2010''. (b) Inclusion of Fuel Derived From Shale and Tar Sands.-- (1) IN GENERAL.--Subsection (d) of section 179C is amended by inserting ``, or directly from shale or tar sands'' after ``(as defined in section 45K(c))''. (2) CONFORMING AMENDMENT.--Paragraph (2) of section 179C(e) is amended by inserting ``shale, tar sands, or'' before ``qualified fuels''. (c) Effective Date.--The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act. SEC. 831. ETHANOL TARIFF EXTENSION. Headings 9901.00.50 and 9901.00.52 of the Harmonized Tariff Schedule of the United States are each amended in the effective period column by striking ``1/1/2009'' and inserting ``1/1/2011''. SEC. 832. ELIMINATION AND REDUCTIONS OF DUTY DRAWBACK ON CERTAIN IMPORTED ETHANOL. (a) In General.--Section 313(p)(3)(A)(i)(I) of the Tariff Act of 1930 (19 U.S.C. 1313(p)(3)(A)(i)(I)) is amended by striking ``or'' and inserting the following: ``other than an article that contains either-- ``(aa) imported ethyl alcohol (provided for in subheading 2207.10.60 or 2207.20.00 of such Schedule), or ``(bb) any imported mixture (provided for in heading 2710 or 3824 of such Schedule) that contains ethyl alcohol, or''. (b) Limitations on, and Reductions of, Drawbacks.--Section 313 of the Tariff Act of 1930 (19 U.S.C. 1313) is amended by adding at the end the following new subsection: ``(z) Limitations on, and Reductions of, Drawbacks.-- ``(1) LIMITATIONS.-- ``(A) IN GENERAL.--Ethyl alcohol or mixture containing ethyl alcohol described in subparagraph (B) may be treated as being of the same kind and quality under subsection (b) of this section or may be treated as being commercially interchangeable with any other ethyl alcohol or mixture containing ethyl alcohol under subsection (j)(2) of this section, only if the other ethyl alcohol or mixture-- ``(i) if imported, is subject to the additional duty under subheading 9901.00.50 of the Harmonized Tariff Schedule of the United States; or ``(ii) if domestic, is subject to Federal excise tax under section 4041 or 4081 of the Internal Revenue Code of 1986 in an amount equal to or greater than the amount of drawback claimed. ``(B) ETHYL ALCOHOL OR MIXTURE CONTAINING ETHYL ALCOHOL DESCRIBED.--Ethyl alcohol or mixture containing ethyl alcohol described in this subparagraph means-- ``(i) ethyl alcohol classifiable under subheading 2207.10.60 or 2207.20.00 of the Harmonized Tariff Schedule of the United States, or ``(ii) a mixture containing ethyl alcohol classifiable under heading 2710 or 3824 of the Harmonized Tariff Schedule of the United States, which, if imported would be subject to additional duty under subheading 9901.00.50 of such Schedule. ``(2) REDUCTION OF DRAWBACK.--For purposes of subsections (b), (j)(2), and (p) of this section, the amount of the refund as drawback under this section shall be reduced by an amount equal to any Federal tax credit or refund of any Federal tax paid on the merchandise with respect to which the drawback is claimed.''. (c) Effective Date.--The amendments made by this section apply to articles exported on or after the date that is 15 days after the date of the enactment of this Act. SEC. 833. CERTAIN INCOME AND GAINS RELATING TO ALCOHOL FUEL MIXTURES, BIODIESEL FUEL MIXTURES, AND ALTERNATIVE FUEL TREATED AS QUALIFYING INCOME FOR PUBLICLY TRADED PARTNERSHIPS. (a) In General.--Subparagraph (E) of section 7704(d)(1) (defining qualifying income), as amended by this Act, is amended by inserting ``, or the transportation or storage of any fuel described in subsection (b), (c), or (d) of section 6426'' after ``carbon dioxide)''. (b) Effective Date.--The amendment made by this section shall take effect on the date of the enactment of this Act, in taxable years ending after such date. SEC. 834. TECHNICAL AMENDMENTS. (a) Amendments Related to Section 11113 of the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users.-- (1) Paragraph (3) of section 6427(i) is amended-- (A) by inserting ``or under subsection (e)(2) by any person with respect to an alternative fuel (as defined in section 6426(d)(2))'' after ``section 6426'' in subparagraph (A), (B) by inserting ``or (e)(2)'' after ``subsection (e)(1)'' in subparagraphs (A)(i) and (B), and (C) by inserting ``AND ALTERNATIVE FUEL CREDIT'' after ``MIXTURE CREDIT'' in the heading thereof. (2)(A) Subparagraph (G) of section 6426(d)(2), as redesignated by section 827, is amended by striking ``hydrocarbons'' and inserting ``fuel''. (B) Section 6426 is amended by adding at the end the following new subsection: ``(h) Denial of Double Benefit.--No credit shall be determined under subsection (d) or (e) with respect to any fuel which is described in subsection (b) or (c) or section 40 or 40A.''. (3) The amendments made by this subsection shall take effect as if included in section 11113 of the SAFETEA-LU. (b) Amendments Related to the Energy Policy Act of 2005.-- (1) AMENDMENT RELATED TO SECTION 1342 OF THE ACT.-- (A) So much of subsection (b) of section 30C as precedes paragraph (1) thereof is amended to read as follows: ``(b) Limitation.--The credit allowed under subsection (a) with respect to all alternative fuel vehicle refueling property placed in service by the taxpayer during the taxable year at a location shall not exceed--''. (B) Subsection (c) of section 30C is amended to read as follows: ``(c) Qualified Alternative Fuel Vehicle Refueling Property.----For purposes of this section, the term `qualified alternative fuel vehicle refueling property' has the same meaning as the term `qualified clean-fuel vehicle refueling property' would have under section 179A if-- ``(1) paragraph (1) of section 179A(d) did not apply to property installed on property which is used as the principal residence (within the meaning of section 121) of the taxpayer, and ``(2) only the following were treated as clean burning fuels for purposes of section 179A(d): ``(A) Any fuel at least 85 percent of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquified natural gas, liquefied petroleum gas, or hydrogen. ``(B) Biodiesel (as defined in section 40A(d)(1)). ``(C) Any mixture-- ``(i) which consists of two or more of the following: biodiesel (as so defined), diesel fuel (as defined in section 4083(a)(3)), or kerosene, and ``(ii) at least 20 percent of the volume of which consists of biodiesel (as so defined) determined without regard to any kerosene in such mixture.''. (2) AMENDMENTS RELATED TO SECTION 1362 OF THE ACT.-- (A)(i) Paragraph (1) of section 4041(d) is amended by adding at the end the following new sentence: ``No tax shall be imposed under the preceding sentence on the sale or use of any liquid if tax was imposed with respect to such liquid under section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate.''. (ii) Paragraph (3) of section 4042(b) is amended to read as follows: ``(3) EXCEPTION FOR FUEL ON WHICH LEAKING UNDERGROUND STORAGE TANK TRUST FUND FINANCING RATE SEPARATELY IMPOSED.--The Leaking Underground Storage Tank Trust Fund financing rate under paragraph (2)(B) shall not apply to the use of any fuel if tax was imposed with respect to such fuel under section 4041(d) or 4081 at the Leaking Underground Storage Tank Trust Fund financing rate.''. (iii) Notwithstanding section 6430 of the Internal Revenue Code of 1986, a refund, credit, or payment may be made under subchapter B of chapter 65 of such Code for taxes imposed with respect to any liquid after September 30, 2005, and before the date of the enactment of this Act under section 4041(d)(1) or 4042 of such Code at the Leaking Underground Storage Tank Trust Fund financing rate to the extent that tax was imposed with respect to such liquid under section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate. (B)(i) Paragraph (5) of section 4041(d) is amended-- (I) by striking ``(other than with respect to any sale for export under paragraph (3) thereof)'', and (II) by adding at the end the following new sentence: ``The preceding sentence shall not apply with respect to subsection (g)(3) and so much of subsection (g)(1) as relates to vessels (within the meaning of section 4221(d)(3)) employed in foreign trade or trade between the United States and any of its possessions.'' (ii) Section 4082 is amended-- (I) by striking ``(other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate imposed in all cases other than for export)'' in subsection (a), and (II) by redesignating subsections (f) and (g) as subsections (g) and (h) and by inserting after subsection (e) the following new subsection: ``(f) Exception for Leaking Underground Storage Tank Trust Fund Financing Rate.-- ``(1) IN GENERAL.--Subsection (a) shall not apply to the tax imposed under section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate. ``(2) EXCEPTION FOR EXPORT, ETC.--Paragraph (1) shall not apply with respect to any fuel if the Secretary determines that such fuel is destined for export or for use by the purchaser as supplies for vessels (within the meaning of section 4221(d)(3)) employed in foreign trade or trade between the United States and any of its possessions.''. (iii) Subsection (e) of section 4082 is amended-- (I) by striking ``an aircraft, the rate of tax under section 4081(a)(2)(A)(iii) shall be zero.'' and inserting ``an aircraft-- ``(1) the rate of tax under section 4081(a)(2)(A)(iii) shall be zero, and ``(2) if such aircraft is employed in foreign trade or trade between the United States and any of its possessions, the increase in such rate under section 4081(a)(2)(B) shall be zero.''; and (II) by moving the last sentence flush with the margin of such subsection (following the paragraph (2) added by clause (i)). (iv) Section 6430 is amended to read as follows: ``SEC. 6430. TREATMENT OF TAX IMPOSED AT LEAKING UNDERGROUND STORAGE TANK TRUST FUND FINANCING RATE. ``No refunds, credits, or payments shall be made under this subchapter for any tax imposed at the Leaking Underground Storage Tank Trust Fund financing rate, except in the case of fuels-- ``(1) which are exempt from tax under section 4081(a) by reason of section 4081(f)(2), ``(2) which are exempt from tax under section 4041(d) by reason of the last sentence of paragraph (5) thereof, or ``(3) with respect to which the rate increase under section 4081(a)(2)(B) is zero by reason of section 4082(e)(2).''. (C) Paragraph (5) of section 4041(d) is amended by inserting ``(b)(1)(A)'' after ``subsections''. (3) EFFECTIVE DATE.-- (A) IN GENERAL.--Except as otherwise provided in this paragraph, the amendments made by this subsection shall take effect as if included in the provisions of the Energy Policy Act of 2005 to which they relate. (B) NONAPPLICATION OF EXEMPTION FOR OFF-HIGHWAY BUSINESS USE.--The amendment made by paragraph (2)(C) shall apply to fuel sold for use or used after the date of the enactment of this Act. (C) AMENDMENT MADE BY THE SAFETEA-LU.--The amendment made by paragraph (2)(B)(iii)(II) shall take effect as if included in section 11161 of the SAFETEA-LU. (c) Amendments Related to Section 339 of the American Jobs Creation Act of 2004.-- (1)(A) Section 45H is amended by striking subsection (d) and by redesignating subsections (e), (f), and (g) as subsections (d), (e), and (f), respectively. (B) Subsection (d) of section 280C is amended to read as follows: ``(d) Credit for Low Sulfur Diesel Fuel Production.--The deductions otherwise allowed under this chapter for the taxable year shall be reduced by the amount of the credit determined for the taxable year under section 45H(a).''. (C) Subsection (a) of section 1016 is amended by striking paragraph (31) and by redesignating paragraphs (32) through (37) as paragraphs (31) through (36), respectively. (2)(A) Section 45H, as amended by paragraph (1), is amended by adding at the end the following new subsection: ``(g) Election to Not Take Credit.--No credit shall be determined under subsection (a) for the taxable year if the taxpayer elects not to have subsection (a) apply to such taxable year.''. (B) Subsection (m) of section 6501 is amended by inserting ``45H(g),'' after ``45C(d)(4),''. (3)(A) Subsections (b)(1)(A), (c)(2), (e)(1), and (e)(2) of section 45H (as amended by paragraph (1)) and section 179B(a) are each amended by striking ``qualified capital costs'' and inserting ``qualified costs''. (B) The heading of paragraph (2) of section 45H(c) is amended by striking ``CAPITAL''. (C) Subsection (a) of section 179B is amended by inserting ``and which are properly chargeable to capital account'' before the period at the end. (4) The amendments made by this subsection shall take effect as if included in section 339 of the American Jobs Creation Act of 2004. PART IV--ADVANCED TECHNOLOGY VEHICLES SEC. 841. EXPANSION AND MODIFICATION OF CREDIT FOR ALTERNATIVE FUEL MOTOR VEHICLES. (a) Extension.--Section 30B(j) (relating to termination) is amended-- (1) by striking ``December 31, 2014'' in paragraph (1) and inserting ``December 31, 2016'', (2) by striking ``December 31, 2010'' in paragraph (2) and inserting ``December 31, 2012'', (3) by striking ``December 31, 2009'' in paragraph (3) and inserting ``December 31, 2012'', and (4) by striking ``December 31, 2010'' in paragraph (4) and inserting ``December 31, 2012''. (b) Modification Relating to New Qualified Alternative Fuel Motor Vehicle Credit.--The last sentence of section 30B(e)(2) is amended to read as follows: ``A new qualified alternative fuel motor vehicle which weighs more than 14,000 pounds gross vehicle weight rating shall be deemed to satisfy the preceding sentence if it is certified as exceeding the most stringent standard applicable to the model year in which such motor vehicle was produced.''. (c) Effective Date.--The amendments made by this section shall take effect on the date of the enactment of this Act. SEC. 842. CREDIT FOR PLUG-IN ELECTRIC DRIVE MOTOR VEHICLES. (a) Plug-in Electric Drive Motor Vehicle Credit.-- (1) IN GENERAL.--Subpart B of part IV of subchapter A of chapter 1 (relating to other credits) is amended by adding at the end the following new section: ``SEC. 30D. PLUG-IN ELECTRIC DRIVE MOTOR VEHICLE CREDIT. ``(a) Allowance of Credit.-- ``(1) IN GENERAL.--There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the applicable amount with respect to each new qualified plug-in electric drive motor vehicle placed in service by the taxpayer during the taxable year. ``(2) APPLICABLE AMOUNT.--For purposes of paragraph (1), the applicable amount is sum of-- ``(A) $2,500, plus ``(B) $400 for each kilowatt hour of traction battery capacity of at least 5 kilowatt hours, plus ``(C) $400 for each kilowatt hour of traction battery capacity in excess of 5 kilowatt hours. ``(b) Limitations.-- ``(1) LIMITATION BASED ON WEIGHT.--The amount of the credit allowed under subsection (a) by reason of subsection (a)(2)(A) shall not exceed-- ``(A) $7,500, in the case of any new qualified plug-in electric drive motor vehicle with a gross vehicle weight rating of not more than 10,000 pounds, ``(B) $10,000, in the case of any new qualified plug-in electric drive motor vehicle with a gross vehicle weight rating of more than 10,000 pounds but not more than 14,000 pounds, ``(C) $12,500, in the case of any new qualified plug-in electric drive motor vehicle with a gross vehicle weight rating of more than 14,000 pounds but not more than 26,000 pounds, and ``(D) $15,000, in the case of any new qualified plug-in electric drive motor vehicle with a gross vehicle weight rating of more than 26,000 pounds. ``(2) LIMITATION ON NUMBER OF PASSENGER VEHICLES AND LIGHT TRUCKS ELIGIBLE FOR CREDIT.--No credit shall be allowed under subsection (a) for any new qualified plug-in electric drive motor vehicle which is a passenger vehicle or light truck in any calendar year following the calendar year which includes the first date on which the total number of such new qualified plug-in electric drive motor vehicles sold for use in the United States after December 31, 2007, is at least 250,000. ``(c) New Qualified Plug-in Electric Drive Motor Vehicle.--For purposes of this section, the term `new qualified plug-in electric drive motor vehicle' means a motor vehicle-- ``(1) which draws propulsion using a traction battery with at least 4 kilowatt hours of capacity, ``(2) which uses an offboard source of energy to recharge such battery, ``(3) which, in the case of a passenger vehicle or light truck which has a gross vehicle weight rating of not more than 8,500 pounds, has received a certificate of conformity under the Clean Air Act and meets or exceeds the equivalent qualifying California low emission vehicle standard under section 243(e)(2) of the Clean Air Act for that make and model year, and ``(A) in the case of a vehicle having a gross vehicle weight rating of 6,000 pounds or less, the Bin 5 Tier II emission standard established in regulations prescribed by the Administrator of the Environmental Protection Agency under section 202(i) of the Clean Air Act for that make and model year vehicle, and ``(B) in the case of a vehicle having a gross vehicle weight rating of more than 6,000 pounds but not more than 8,500 pounds, the Bin 8 Tier II emission standard which is so established, ``(4) the original use of which commences with the taxpayer, ``(5) which is acquired for use or lease by the taxpayer and not for resale, and ``(6) which is made by a manufacturer. ``(d) Application With Other Credits.-- ``(1) BUSINESS CREDIT TREATED AS PART OF GENERAL BUSINESS CREDIT.--So much of the credit which would be allowed under subsection (a) for any taxable year (determined without regard to this subsection) that is attributable to property of a character subject to an allowance for depreciation shall be treated as a credit listed in section 38(b) for such taxable year (and not allowed under subsection (a)). ``(2) PERSONAL CREDIT.--The credit allowed under subsection (a) (after the application of paragraph (1)) for any taxable year shall not exceed the excess (if any) of-- ``(A) the regular tax liability (as defined in section 26(b)) reduced by the sum of the credits allowable under subpart A and sections 27, 30, 30B, and 30C, over ``(B) the tentative minimum tax for the taxable year. ``(e) Other Definitions and Special Rules.--For purposes of this section-- ``(1) MOTOR VEHICLE.--The term `motor vehicle' has the meaning given such term by section 30(c)(2). ``(2) OTHER TERMS.--The terms `passenger automobile', `light truck', and `manufacturer' have the meanings given such terms in regulations prescribed by the Administrator of the Environmental Protection Agency for purposes of the administration of title II of the Clean Air Act (42 U.S.C. 7521 et seq.). ``(3) TRACTION BATTERY CAPACITY.--Traction battery capacity shall be measured in kilowatt hours from a 100 percent state of charge to a zero percent state of charge. ``(4) REDUCTION IN BASIS.--For purposes of this subtitle, the basis of any property for which a credit is allowable under subsection (a) shall be reduced by the amount of such credit so allowed. ``(5) NO DOUBLE BENEFIT.--The amount of any deduction or other credit allowable under this chapter for a new qualified plug-in electric drive motor vehicle shall be reduced by the amount of credit allowed under subsection (a) for such vehicle for the taxable year. ``(6) PROPERTY USED BY TAX-EXEMPT ENTITY.--In the case of a vehicle the use of which is described in paragraph (3) or (4) of section 50(b) and which is not subject to a lease, the person who sold such vehicle to the person or entity using such vehicle shall be treated as the taxpayer that placed such vehicle in service, but only if such person clearly discloses to such person or entity in a document the amount of any credit allowable under subsection (a) with respect to such vehicle (determined without regard to subsection (b)(2)). ``(7) PROPERTY USED OUTSIDE UNITED STATES, ETC., NOT QUALIFIED.--No credit shall be allowable under subsection (a) with respect to any property referred to in section 50(b)(1) or with respect to the portion of the cost of any property taken into account under section 179. ``(8) RECAPTURE.--The Secretary shall, by regulations, provide for recapturing the benefit of any credit allowable under subsection (a) with respect to any property which ceases to be property eligible for such credit (including recapture in the case of a lease period of less than the economic life of a vehicle). ``(9) ELECTION TO NOT TAKE CREDIT.--No credit shall be allowed under subsection (a) for any vehicle if the taxpayer elects not to have this section apply to such vehicle. ``(10) INTERACTION WITH AIR QUALITY AND MOTOR VEHICLE SAFETY STANDARDS.--Unless otherwise provided in this section, a motor vehicle shall not be considered eligible for a credit under this section unless such vehicle is in compliance with-- ``(A) the applicable provisions of the Clean Air Act for the applicable make and model year of the vehicle (or applicable air quality provisions of State law in the case of a State which has adopted such provision under a waiver under section 209(b) of the Clean Air Act), and ``(B) the motor vehicle safety provisions of sections 30101 through 30169 of title 49, United States Code. ``(f) Regulations.-- ``(1) IN GENERAL.--Except as provided in paragraph (2), the Secretary shall promulgate such regulations as necessary to carry out the provisions of this section. ``(2) COORDINATION IN PRESCRIPTION OF CERTAIN REGULATIONS.--The Secretary of the Treasury, in coordination with the Secretary of Transportation and the Administrator of the Environmental Protection Agency, shall prescribe such regulations as necessary to determine whether a motor vehicle meets the requirements to be eligible for a credit under this section. ``(g) Termination.--This section shall not apply to property purchased after December 31, 2014.''. (2) COORDINATION WITH OTHER MOTOR VEHICLE CREDITS.-- (A) NEW QUALIFIED FUEL CELL MOTOR VEHICLES.--Paragraph (3) of section 30B(b) is amended by adding at the end the following new flush sentence: ``Such term shall not include any motor vehicle which is a new qualified plug-in electric drive motor vehicle (as defined by section 30D(c)).''. (B) NEW QUALIFIED HYBRID MOTOR VEHICLES.--Paragraph (3) of section 30B(d) is amended by adding at the end the following new flush sentence: ``Such term shall not include any motor vehicle which is a new qualified plug-in electric drive motor vehicle (as defined by section 30D(c)).''. (3) CONFORMING AMENDMENTS.-- (A) Section 38(b), as amended by this Act, is amended by striking ``plus'' at the end of paragraph (31), by striking the period at the end of paragraph (32) and inserting ``plus'', and by adding at the end the following new paragraph: ``(33) the portion of the new qualified plug-in electric drive motor vehicle credit to which section 30D(d)(1) applies.''. (B) Section 55(c)(3) is amended by inserting ``30D(d)(2),'' after ``30C(d)(2),''. (C) Section 1016(a), as amended by this Act, is amended by striking ``and'' at the end of paragraph (35), by striking the period at the end of paragraph (36) and inserting ``, and'', and by adding at the end the following new paragraph: ``(37) to the extent provided in section 30D(e)(4).''. (D) Section 6501(m) is amended by inserting ``30D(e)(9)'' after ``30C(e)(5)''. (E) The table of sections for subpart B of part IV of subchapter A of chapter 1 is amended by adding at the end the following new item: ``Sec..30D..Plug-in electric drive motor vehicle credit.''. (b) Conversion Kits.-- (1) IN GENERAL.--Section 30B (relating to alternative motor vehicle credit) is amended by redesignating subsections (i) and (j) as subsections (j) and (k), respectively, and by inserting after subsection (h) the following new subsection: ``(i) Plug-in Conversion Credit.-- ``(1) IN GENERAL.--For purposes of subsection (a), the plug-in conversion credit determined under this subsection with respect to any motor vehicle which is converted to a qualified plug-in electric drive motor vehicle is an amount equal to 10 percent of the cost of the plug-in traction battery module installed in such vehicle as part of such conversion. ``(2) LIMITATIONS.--The amount of the credit allowed under this subsection shall not exceed $2,500 with respect to the conversion of any motor vehicle. ``(3) DEFINITIONS AND SPECIAL RULES.--For purposes of this subsection-- ``(A) QUALIFIED PLUG-IN ELECTRIC DRIVE MOTOR VEHICLE.--The term `qualified plug-in electric drive motor vehicle' means any new qualified plug-in electric drive motor vehicle (as defined in section 30D(c), determined without regard to paragraphs (4) and (6) thereof). ``(B) PLUG-IN TRACTION BATTERY MODULE.--The term `plug-in traction battery module' means an electro-chemical energy storage device which-- ``(i) has a traction battery capacity of not less than 2.5 kilowatt hours, ``(ii) is equipped with an electrical plug by means of which it can be energized and recharged when plugged into an external source of electric power, ``(iii) consists of a standardized configuration and is mass produced, ``(iv) has been tested and approved by the National Highway Transportation Safety Administration as compliant with applicable motor vehicle and motor vehicle equipment safety standards when installed by a mechanic with standardized training in protocols established by the battery manufacturer as part of a nationwide distribution program, and ``(v) is certified by a battery manufacturer as meeting the requirements of clauses (i) through (iv). ``(C) CREDIT ALLOWED TO LESSOR OF BATTERY MODULE.--In the case of a plug-in traction battery module which is leased to the taxpayer, the credit allowed under this subsection shall be allowed to the lessor of the plug-in traction battery module. ``(D) CREDIT ALLOWED IN ADDITION TO OTHER CREDITS.--The credit allowed under this subsection shall be allowed with respect to a motor vehicle notwithstanding whether a credit has been allowed with respect to such motor vehicle under this section (other than this subsection) in any preceding taxable year. ``(4) TERMINATION.--This subsection shall not apply to conversions made after December 31, 2009.''. (2) CREDIT TREATED AS PART OF ALTERNATIVE MOTOR VEHICLE CREDIT.--Section 30B(a) is amended by striking ``and'' at the end of paragraph (3), by striking the period at the end of paragraph (4) and inserting ``, and'', and by adding at the end the following new paragraph: ``(5) the plug-in conversion credit determined under subsection (i).''. (3) NO RECAPTURE FOR VEHICLES CONVERTED TO QUALIFIED PLUG-IN ELECTRIC DRIVE MOTOR VEHICLES.--Paragraph (8) of section 30B(h) is amended by adding at the end the following: ``, except that no benefit shall be recaptured if such property ceases to be eligible for such credit by reason of conversion to a qualified plug-in electric drive motor vehicle.'' (c) Effective Date.--The amendments made by this section shall apply to property placed in service after December 31, 2007, in taxable years beginning after such date. SEC. 843. EXCLUSION FROM HEAVY TRUCK TAX FOR IDLING REDUCTION UNITS AND ADVANCED INSULATION ADDED AFTER PURCHASE. (a) In General.--Section 4053 (relating to exemptions) is amended by adding at the end the following new paragraphs: ``(7) IDLING REDUCTION DEVICE.--Any device or system of devices which-- ``(A) is designed to provide to a vehicle those services (such as heat, air conditioning, or electricity) that would otherwise require the operation of the main drive engine while the vehicle is temporarily parked or remains stationary using either-- ``(i) an all electric unit, such as a battery powered unit or from grid-supplied electricity, or ``(ii) a dual fuel unit powered by diesel or other fuels, and capable of providing such services from grid-supplied electricity or on-truck batteries alone, and ``(B) is certified by the Secretary of Energy, in consultation with the Administrator of the Environmental Protection Agency and the Secretary of Transportation, to reduce long-duration idling of such vehicle at a motor vehicle rest stop or other location where such vehicles are temporarily parked or remain stationary. For purposes of subparagraph (B), the term `long-duration idling' means the operation of a main drive engine, for a period greater than 15 consecutive minutes, where the main drive engine is not engaged in gear. Such term does not apply to routine stoppages associated with traffic movement or congestion. ``(8) ADVANCED INSULATION.--Any insulation that has an R value of not less than R35 per inch.''. (b) Effective Date.--The amendment made by this section shall apply to sales or installations after December 31, 2007. PART V--CONSERVATION AND ENERGY EFFICIENCY SEC. 851. EXTENSION AND MODIFICATION OF NONBUSINESS ENERGY PROPERTY CREDIT. (a) Extension of Credit.--Section 25C(g) (relating to termination) is amended by striking ``December 31, 2007'' and inserting ``December 31, 2009''. (b) Natural Gas Fired Heat Pumps.--Section 25C(d)(3) (relating to energy-efficient building property) is amended-- (1) by striking ``and'' at the end of subparagraph (D), (2) by striking the period at the end of subparagraph (E) and inserting ``, and'', and (3) by adding at the end the following new subparagraph: ``(F) a natural gas fired heat pump with a heating coefficient of performance (COP) of at least 1.1.''. (c) Modifications of Standards for Energy-Efficient Building Property.-- (1) INCREASED LIMITATION FOR OIL FURNACES AND NATURAL GAS, PROPANE, AND OIL HOT WATER BOILERS.-- (A) IN GENERAL.--Subparagraphs (B) and (C) of section 25C(b)(3) are amended to read as follows: ``(B) $150 for any qualified natural gas furnace or qualified propane furnace, and ``(C) $300 for-- ``(i) any item of energy-efficient building property, and ``(ii) any qualified oil furnace, qualified natural gas hot water boiler, qualified propane hot water boiler, or qualified oil hot water boiler.''. (B) CONFORMING AMENDMENT.--Clause (ii) of section 25C(d)(2)(A) is amended to read as follows: ``(ii) any qualified natural gas furnace, qualified propane furnace, qualified oil furnace, qualified natural gas hot water boiler, qualified propane hot water boiler, or qualified oil hot water boiler, or''. (2) ELECTRIC HEAT PUMPS.--Subparagraph (B) of section 25C(d)(3) is amended to read as follows: ``(B) an electric heat pump which achieves the highest efficiency tier established by the Consortium for Energy Efficiency, as in effect on January 1, 2008.''. (3) WATER HEATERS.--Subparagraph (E) of section 25C(d)(3) is amended to read as follows: ``(E) a natural gas, propane, or oil water heater which has either an energy factor of at least 0.80 or a thermal efficiency of at least 90 percent.''. (4) OIL FURNACES AND HOT WATER BOILERS.--Paragraph (4) of section 25C(d) is amended to read as follows: ``(4) QUALIFIED NATURAL GAS, PROPANE, AND OIL FURNACES AND HOT WATER BOILERS.-- ``(A) QUALIFIED NATURAL GAS FURNACE.--The term `qualified natural gas furnace' means any natural gas furnace which achieves an annual fuel utilization efficiency rate of not less than 95. ``(B) QUALIFIED NATURAL GAS HOT WATER BOILER.--The term `qualified natural gas hot water boiler' means any natural gas hot water boiler which achieves an annual fuel utilization efficiency rate of not less than 90. ``(C) QUALIFIED PROPANE FURNACE.--The term `qualified propane furnace' means any propane furnace which achieves an annual fuel utilization efficiency rate of not less than 95. ``(D) QUALIFIED PROPANE HOT WATER BOILER.--The term `qualified propane hot water boiler' means any propane hot water boiler which achieves an annual fuel utilization efficiency rate of not less than 90. ``(E) QUALIFIED OIL FURNACES.--The term `qualified oil furnace' means any oil furnace which achieves an annual fuel utilization efficiency rate of not less than 90. ``(F) QUALIFIED OIL HOT WATER BOILER.--The term `qualified oil hot water boiler' means any oil hot water boiler which achieves an annual fuel utilization efficiency rate of not less than 90.''. (d) Effective Date.--The amendments made this section shall apply to expenditures made after December 31, 2007. SEC. 852. EXTENSION AND MODIFICATION OF NEW ENERGY EFFICIENT HOME CREDIT. (a) Extension of Credit.--Subsection (g) of section 45L (relating to termination), as amended by section 205 of division A of the Tax Relief and Health Care Act of 2006, is amended by striking ``December 31, 2008'' and inserting ``December 31, 2011''. (b) Modification.-- (1) IN GENERAL.--Subparagraph (B) of section 45L(a)(1) is amended to read as follows: ``(B)(i) acquired by a person from such eligible contractor and used by any person as a residence during the taxable year, or ``(ii) used by such eligible contractor as a residence during the taxable year.''. (2) EFFECTIVE DATE.--The amendments made by this subsection shall apply to homes purchased after December 31, 2008. SEC. 853. EXTENSION AND MODIFICATION OF ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION. (a) Extension.--Section 179D(h) (relating to termination) is amended by striking ``December 31, 2008'' and inserting ``December 31, 2013''. (b) Adjustment of Maximum Deduction Amount.-- (1) IN GENERAL.--Subparagraph (A) of section 179D(b)(1) (relating to maximum amount of deduction) is amended by striking ``$1.80'' and inserting ``$2.25''. (2) PARTIAL ALLOWANCE.--Paragraph (1) of section 179D(d) is amended-- (A) by striking ``$.60'' and inserting ``$0.75'', and (B) by striking ``$1.80'' and inserting ``$2.25''. (c) Effective Date.--The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act. SEC. 854. MODIFICATIONS OF ENERGY EFFICIENT APPLIANCE CREDIT FOR APPLIANCES PRODUCED AFTER 2007. (a) In General.--Section 45M of the Internal Revenue Code of 1986 is amended to read as follows: ``SEC. 45M. ENERGY EFFICIENT APPLIANCE CREDIT. ``(a) General Rule.-- ``(1) IN GENERAL.--For purposes of section 38, the energy efficient appliance credit determined under this section for any taxable year is an amount equal to the sum of the credit amounts determined under paragraph (2) for each type of qualified energy efficient appliance produced by the taxpayer during the calendar year ending with or within the taxable year. ``(2) CREDIT AMOUNTS.--The credit amount determined for any type of qualified energy efficient appliance is-- ``(A) the applicable amount determined under subsection (b) with respect to such type, multiplied by ``(B) the eligible production for such type. ``(b) Applicable Amount.--For purposes of subsection (a)-- ``(1) DISHWASHERS.--The applicable amount is $75 in the case of a residential model dishwasher which-- ``(A) is manufactured in calendar year 2008, 2009, or 2010, and ``(B) uses not more than 307 kilowatt hours per year and 5.0 gallons per cycle (5.5 gallons for dishwashers designed for greater than 12 place settings). ``(2) CLOTHES WASHERS.--The applicable amount is-- ``(A) $125 in the case of a residential model top-loading clothes washer which-- ``(i) is manufactured in calendar year 2008 or 2009, and ``(ii) meets or exceeds a 1.8 MEF and does not exceed a 7.5 water consumption factor, ``(B) $150 in the case of a residential or commercial model clothes washer which-- ``(i) is manufactured in calendar year 2008, 2009, or 2010, and ``(ii) meets or exceeds a 2.0 MEF and does not exceed a 6.0 water consumption factor, and ``(C) $250 in the case of a residential or commercial model clothes washer which-- ``(i) is manufactured in calendar year 2008, 2009, or 2010, and ``(ii) meets or exceeds a 2.2 MEF and does not exceed a 4.5 water consumption factor. ``(3) REFRIGERATORS.--The applicable amount is-- ``(A) $75 in the case of a residential model refrigerator which-- ``(i) is manufactured in calendar year 2008 or 2009, and ``(ii) consumes at least 23 percent, but not more than 24.9 percent, fewer kilowatt hours per year than the 2001 energy conservation standards, ``(B) $100 in the case of a residential model refrigerator which-- ``(i) is manufactured in calendar year 2008, 2009, or 2010, and ``(ii) consumes at least 25 percent, but not more than 29.9 percent, fewer kilowatt hours per year than the 2001 energy conservation standards, and ``(C) $200 in the case of a residential model refrigerator which-- ``(i) is manufactured in calendar year 2008, 2009, or 2010, and ``(ii) consumes at least 30 percent fewer kilowatt hours per year than the 2001 energy conservation standards. ``(c) Eligible Production.--The eligible production in a calendar year with respect to each type of qualified energy efficient appliance is the excess of-- ``(1) the number of appliances of such type which are produced in the United States by the taxpayer during such calendar year, over ``(2) the average number of appliances of such type which were produced in the United States by the taxpayer (or any predecessor) during the preceding 2-calendar year period. ``(d) Types of Qualified Energy Efficient Appliances.--For purposes of this section, the types of qualified energy efficient appliances are-- ``(1) dishwashers described in subsection (b)(1), ``(2) clothes washers described in subsection (b)(2), and ``(3) refrigerators described in subsection (b)(3). ``(e) Limitations.-- ``(1) AGGREGATE CREDIT AMOUNT ALLOWED.--Except as provided in paragraph (2), the aggregate amount of credit allowed under subsection (a) with respect to a taxpayer for any taxable year shall not exceed $75,000,000 reduced by the amount of the credit allowed under subsection (a) to the taxpayer (or any predecessor) for all prior taxable years beginning after December 31, 2007. ``(2) LIMITATION BASED ON GROSS RECEIPTS.--The credit allowed under subsection (a) with respect to a taxpayer for the taxable year shall not exceed an amount equal to 2 percent of the average annual gross receipts of the taxpayer for the 3 taxable years preceding the taxable year in which the credit is determined beginning after December 31, 2007. ``(3) GROSS RECEIPTS.--For purposes of this subsection, the rules of paragraphs (2) and (3) of section 448(c) shall apply. ``(f) Definitions.--For purposes of this section: ``(1) DISHWASHER.--The term `dishwasher' means a dishwasher subject to the energy conservation standards established by the Department of Energy. ``(2) CLOTHES WASHER.--The term `clothes washer' includes a clothes washer subject to the energy conservation standards established by the Department of Energy. ``(3) TOP-LOADING CLOTHES WASHER.--The term `top-loading clothes washer' means a clothes washer with the clothes container compartment access located on the top of the machine. ``(4) REFRIGERATOR.--The term `refrigerator' means an automatic defrost refrigerator-freezer which has an internal volume of at least 16.5 cubic feet. ``(5) GALLONS PER CYCLE.--The term `gallons per cycle' means the amount of water, expressed in gallons, required to complete a normal cycle of a dishwasher. ``(6) MEF.--The term `MEF' means the modified energy factor established by the Department of Energy for compliance with the Federal energy conservation standard. ``(7) WATER CONSUMPTION FACTOR.--The term `water consumption factor' means the quotient of the total weighted per-cycle water consumption divided by the cubic foot capacity of the clothes washer. ``(8) 2001 ENERGY CONSERVATION STANDARD.--The term `2001 energy conservation standard' means the energy conservation standards promulgated by the Department of Energy and effective July 1, 2001. ``(g) Special Rules.--For purposes of this section: ``(1) IN GENERAL.--Rules similar to the rules of subsections (c), (d), and (e) of section 52 shall apply. ``(2) CONTROLLED GROUP.-- ``(A) IN GENERAL.--All persons treated as a single employer under subsection (a) or (b) of section 52 or subsection (m) or (o) of section 414 shall be treated as a single producer. ``(B) INCLUSION OF FOREIGN CORPORATIONS.--For purposes of subparagraph (A), in applying subsections (a) and (b) of section 52 to this section, section 1563 shall be applied without regard to subsection (b)(2)(C) thereof. ``(3) VERIFICATION.--No amount shall be allowed as a credit under subsection (a) with respect to which the taxpayer has not submitted such information or certification as the Secretary, in consultation with the Secretary of Energy, determines necessary.''. (b) Effective Date.--The amendments made by this section shall apply to appliances produced after December 31, 2007. PART VI--ACCOUNTABILITY STUDIES SEC. 861. COST-BENEFIT ANALYSIS OF POLLUTION REDUCTION AND SAVING IN IMPORTED OIL PER DOLLAR OF TAX BENEFIT. (a) Cost-Benefit Analysis.--The Secretary of the Treasury shall undertake a cost-benefit analysis of those provisions of this Act that use tax incentives to reduce the use of imported oil and to reduce the emissions of carbon dioxide and harmful air pollutants. (b) Report.--Not later than December 31 of the 2nd calendar year after the date of the enactment of this Act, the Secretary of the Treasury shall prepare and submit to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives a report on the cost-benefit analysis conducted pursuant to subsection (a). SEC. 862. EFFECT OF ENERGY RELATED TAX BENEFITS ON PRICES FOR CONSUMER GOODS. (a) Study.--The Secretary of the Treasury shall undertake a study of the estimated effects on the price of consumer goods that may result from the enactment of the amendments to the Internal Revenue Code of 1986 made by this Act, including the effect on the price of foodstuffs, soaps, automobiles, motor fuels, and any other product for which the amendments made by this Act may be expected to significantly alter the supply and demand conditions of a consumer goods market. (b) Report.--Not later than December 31 of the 2nd calendar year after the date of the enactment of this Act, the Secretary of the Treasury shall prepare and submit to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives a report on the study conducted pursuant to subsection (a). SEC. 863. STUDY ON TAX-CREDIT BONDS. (a) Study.--The Secretary of the Treasury shall undertake a study of the use of tax-credit bonds as a means of subsidizing the borrowing costs of the beneficiaries of such financing. In addition to providing a general examination of the effectiveness of the tax-credit bonds described in paragraph (2) and of the Federal subsidy provided by tax-credit bonds relative to the subsidy provided by tax-exempt bonds, the study shall-- (1) examine the extent to which projects eligible for tax-credit bonds also receive other Federal tax benefits under present law, (2) examine any market or administrative issues associated with present-law tax-credit bonds under sections 54 and 1397E of the Internal Revenue Code of 1986 and sections 54A and 54B of such Code, as added by this Act, including-- (A) the effect of the Department of the Treasury setting the credit rate, (B) the Department's selection of projects eligible for financing, (C) the potential for arbitrage earnings and the extent to which this may affect the level of subsidy, (D) the lack of uniform rules for tax-credit bonds, and (E) the direct issuance of tax-credit bonds by private parties, and (3) discuss the changes to present-law that would be necessary to provide a tax-credit bond that delivers a subsidy comparable to that provided by tax-exempt bonds and reduces the market and administrative issues associated with present-law tax-credit bonds. (b) Report.--Not later than December 31 of the 2nd calendar year after the date of the enactment of this Act, the Secretary of the Treasury shall prepare and submit to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives a report on the results of the study conducted pursuant to subsection (a). PART VII--OTHER PROVISIONS Subpart A--Timber Provisions SEC. 871. 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 in an amount 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.-- ``(1) In the case of any qualified timber gain of a pass-thru entity (as defined in section 1(h)(10)) other than a real estate investment trust, the election under this section shall be made separately by each taxpayer subject to tax on such gain. ``(2) In the case of any qualified timber gain of a real estate investment trust, the election under this section shall be made by the real estate investment trust. ``(d) Termination.-- ``(1) IN GENERAL.--This section shall not apply to any taxable year beginning after the date that is 1 year after the date of the enactment of this section. ``(2) TAXABLE YEARS WHICH INCLUDE DATE OF TERMINATION.--In the case of any taxable year which includes the date of the termination described in paragraph (1), for purposes of this section, the taxpayer's qualified timber gain shall not exceed the excess that would be described in subsection (b) if only dispositions of timber before such date were taken into account.''. (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 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) Treatment of Qualified Timber Gain of Real Estate Investment Trusts.--Paragraph (3) of section 857(b) is amended by inserting after subparagraph (F) the following new subparagraph: ``(G) TREATMENT OF QUALIFIED TIMBER GAIN.--For purposes of this part, in the case of a real estate investment trust with respect to which an election is in effect under section 1203-- ``(i) REDUCTION OF NET CAPITAL GAIN.--The net capital gain of the real estate investment trust for any taxable year shall be reduced (but not below zero) by the real estate investment trust's qualified timber gain (as defined in section 1203(b)). ``(ii) ADJUSTMENT TO SHAREHOLDER' S BASIS ATTRIBUTABLE TO DEDUCTION FOR QUALIFIED TIMBER GAINS.-- ``(I) IN GENERAL.--The adjusted basis of shares in the hands of the shareholder shall be increased by the amount of the deduction allowable under section 1203(a) as provided in subclauses (II) and (III). ``(II) ALLOCATION OF BASIS INCREASE FOR DISTRIBUTIONS MADE DURING TAXABLE YEAR.--For any taxable year of a real estate investment trust for which an election is in effect under section 1203, in the case of a distribution made with respect to shares during such taxable year of amounts attributable to the deduction allowable under section 1203(a), the adjusted basis of such shares shall be increased by the amount of such distributions. ``(III) ALLOCATION OF EXCESS.--If the deduction allowable under section 1203(a) for a taxable year exceeds the amount of distributions described in subclause (II), the excess shall be allocated to every shareholder of the real estate investment trust at the close of the trust's taxable year in the same manner as if a distribution of such excess were made with respect to such shares. ``(IV) DESIGNATIONS.--To the extent provided in regulations, a real estate investment trust shall designate the amounts described in subclauses (II) and (III) in a manner similar to the designations provided with respect to capital gains described in subparagraphs (C) and (D). ``(V) DEFINITIONS.--As used in this subparagraph, the terms `share' and `shareholder' shall include beneficial interests and holders of beneficial interests, respectively. ``(iii) EARNINGS AND PROFITS DEDUCTION FOR QUALIFIED TIMBER GAINS.--The deduction allowable under section 1203(a) for a taxable year shall be allowed as a deduction in computing the earnings and profits of the real estate investment trust for such taxable year. The earnings and profits of any such shareholder which is a corporation shall be appropriately adjusted in accordance with regulations prescribed by the Secretary.''. (g) Loss Attributable to Basis Adjustment for Deduction for Qualified Timber Gain of Real Estate Investment Trusts.-- (1) Section 857(b)(8) is amended by redesignating subparagraphs (B) and (C) as subparagraphs (C) and (D), respectively, and by inserting after subparagraph (A) the following new subparagraph: ``(B) LOSS ATTRIBUTABLE TO BASIS ADJUSTMENT FOR DEDUCTION FOR QUALIFIED TIMBER GAIN.--If-- ``(i) a shareholder of a real estate investment trust receives a basis adjustment provided under subsection (b)(3)(G)(ii), and ``(ii) the taxpayer has held such share or interest for 6 months or less, then any loss on the sale or exchange of such share or interest shall, to the extent of the amount described in clause (i), be disallowed.''. (2) Subparagraph (D) of section 857(b)(8), as redesignated by paragraph (1), is amended by striking ``subparagraph (A)'' and inserting ``subparagraphs (A) and (B)''. (h) 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 ``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 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: ``(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 inserting ``or 1203,'' after ``1202,''. (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.''. (i) 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. 872. EXCISE TAX NOT APPLICABLE TO SECTION 1203 DEDUCTION OF REAL ESTATE INVESTMENT TRUSTS. (a) In General.--Subparagraph (B) of section 4981(b)(1) is amended to read as follows: ``(B) 95 percent of the real estate investment trust's capital gain net income, without regard to any reduction that would be applied for purposes of section 857(b)(3)(G)(i).''. (b) Effective Date.-- (1) IN GENERAL.--The amendment 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 Act, if only dispositions of timber after such date were taken into account. SEC. 873. TIMBER REIT MODERNIZATION. (a) In General.--Section 856(c)(5) is amended by adding after subparagraph (G) the following new subparagraph: ``(H) TREATMENT OF TIMBER GAINS.-- ``(i) IN GENERAL.--Gain from the sale of real property described in paragraph (2)(D) and (3)(C) shall include gain which is-- ``(I) recognized by an election under section 631(a) from timber owned by the real estate investment trust, the cutting of which is provided by a taxable REIT subsidiary of the real estate investment trust; ``(II) recognized under section 631(b); or ``(III) income which would constitute gain under subclause (I) or (II) but for the failure to meet the 1-year holding period requirement. ``(ii) SPECIAL RULES.-- ``(I) For purposes of this subtitle, cut timber, the gain of which is recognized by a real estate investment trust pursuant to an election under section 631(a) described in clause (i)(I) or so much of clause (i)(III) as relates to clause (i)(I), shall be deemed to be sold to the taxable REIT subsidiary of the real estate investment trust on the first day of the taxable year. ``(II) For purposes of this subtitle, income described in this subparagraph shall not be treated as gain from the sale of property described in section 1221(a)(1). ``(iii) TERMINATION.-- ``(I) IN GENERAL.--This subparagraph shall not apply to dispositions on or after the termination date. ``(II) TERMINATION DATE.--For purposes of this subsection, the termination date is the date that is 1 year after the date of the enactment of this subparagraph.''. (b) Effective Date.--The amendments made by this section shall apply to dispositions after the date of the enactment of this Act. SEC. 874. MINERAL ROYALTY INCOME QUALIFYING INCOME FOR TIMBER REITS. (a) In General.--Section 856(c)(2) is amended by striking ``and'' at the end of subparagraph (G), by inserting ``and'' at the end of subparagraph (H), and by adding after subparagraph (H) the following new subparagraph: ``(I) mineral royalty income earned before the termination date, from real property owned by a timber real estate investment trust held, or once held, in connection with the trade or business of producing timber by such real estate investment trust;''. (b) Timber Real Estate Investment Trust.--Section 856(c)(5), as amended by this Act, is amended by adding after subparagraph (H) the following new subparagraph: ``(I) TIMBER REAL ESTATE INVESTMENT TRUST.--The term `timber real estate investment trust' means a real estate investment trust in which more than 50 percent in value of its total assets consists of real property held in connection with the trade or business of producing timber.''. (c) Effective Dates.-- (1) SUBSECTION (a).--The amendment made by subsection (a) shall apply to income earned after the date of the enactment of this Act. (2) SUBSECTION (b).--The amendments made by subsection (b) shall apply to taxable years ending after the date of the enactment of this Act. SEC. 875. MODIFICATION OF TAXABLE REIT SUBSIDIARY ASSET TEST FOR TIMBER REITS. (a) In General.--Section 856(c)(4)(B)(ii) is amended by inserting ``(in the case of a quarter which closes before the termination date, 25 percent in the case of a timber real estate investment trust)'' after ``not more than 20 percent of the value of its total assets is represented by securities of one or more taxable REIT subsidiaries''. (b) Effective Date.--The amendment made by this section shall apply to quarters closing after the date of the enactment of this Act. SEC. 876. SAFE HARBOR FOR TIMBER PROPERTY. (a) In General.--Section 857(b)(6) (relating to income from prohibited transactions) is amended by adding at the end the following new subparagraph: ``(G) SPECIAL RULES FOR SALES TO QUALIFIED ORGANIZATIONS.-- ``(i) IN GENERAL.--In the case of sale of a real estate asset (as defined in section 856(c)(5)(B)) to a qualified organization (as defined in section 170(h)(3)) exclusively for conservation purposes (within the meaning of section 170(h)(1)(C)), subparagraph (D) shall be applied-- ``(I) by substituting `2 years' for `4 years' in clause (i), and ``(II) by substituting `2-year period' for `4-year period' in clauses (ii) and (iii). ``(ii) TERMINATION.--This subparagraph shall not apply to sales on or after the termination date.''. (b) Prohibited Transactions.--Section 857(b)(6)(D)(v) is amended by inserting ``or, in the case of a sale before the termination date, a taxable REIT subsidiary'' after ``independent contractor (as defined in section 856(d)(3)) from whom the trust itself does not derive or receive any income''. (c) Sales That Are Not Prohibited Transactions.--Section 857(b)(6), as amended by subsection (a), is amended by adding at the end the following new subparagraph: ``(H) SALES OF PROPERTY THAT ARE NOT A PROHIBITED TRANSACTION.--In the case of a sale before the termination date, the sale of property which is not a prohibited transaction through application of subparagraph (D) shall be considered property held for investment or for use in a trade or business and not property described in section 1221(a)(1) for all purposes of this subtitle.''. (d) Termination Date.--Section 857(b)(6), as amended by subsections (a) and (c), is amended by adding at the end the following new subparagraph: ``(I) TERMINATION DATE.--For purposes of this paragraph, the termination date is the date that is 1 year after the date of the enactment of this subparagraph.''. (e) Effective Date.--The amendments made by this section shall apply to dispositions after the date of the enactment of this Act. Subpart B--Miscellaneous SEC. 877. SPECIAL RULES FOR REFUND OF THE COAL EXCISE TAX TO CERTAIN COAL PRODUCERS AND EXPORTERS. (a) Refund.-- (1) COAL PRODUCERS.-- (A) IN GENERAL.--Notwithstanding subsections (a)(1) and (c) of section 6416 and section 6511 of the Internal Revenue Code of 1986, if-- (i) a coal producer establishes that such coal producer, or a party related to such coal producer, exported coal produced by such coal producer to a foreign country or shipped coal produced by such coal producer to a possession of the United States, the export or shipment of which was other than through an exporter who has filed a claim for a refund under paragraph (2), (ii) such coal producer filed a return on or after October 1, 1990, and on or before the date of the enactment of this Act, and (iii) such coal producer files a claim for refund not later than the close of the 30-day period beginning on the date of the enactment of this Act, then the Secretary of the Treasury shall pay to such coal producer an amount equal to the tax paid under section 4121 of such Code on such coal exported by the coal producer or a party related to such coal producer. (B) SPECIAL RULES FOR CERTAIN TAXPAYERS.--For purposes of this section-- (i) ESTABLISHMENT OF EXPORT.--If a coal producer or a party related to a coal producer has received a judgment described in clause (iii), such coal producer shall be deemed to have established the export of coal to a foreign country or shipment of coal to a possession of the United States under subparagraph (A)(i). (ii) AMOUNT OF PAYMENT.--If a taxpayer described in clause (i) is entitled to a payment under subparagraph (A), the amount of such payment shall be reduced by any amount awarded under the judgment described in clause (iii). (iii) JUDGMENT DESCRIBED.--A judgment is described in this subparagraph if such judgment-- (I) is made by a court of competent jurisdiction within the United States, (II) relates to the constitutionality of any tax paid on exported coal under section 4121 of the Internal Revenue Code of 1986, and (III) is in favor of the coal producer or the party related to the coal producer. (iv) RECAPTURE.--In the case any judgment described in clause (iii) is overturned, the coal producer shall pay to the Secretary the amount of any payment received under subparagraph (A) unless the coal producer establishes the export of the coal to a foreign country or shipment of coal to a possession of the United States. (2) EXPORTERS.--Notwithstanding subsections (a)(1) and (c) of section 6416 and section 6511 of the Internal Revenue Code of 1986, and a judgment described in paragraph (1)(B)(iii) of this subsection, if-- (A) an exporter establishes that such exporter exported coal to a foreign country or shipped coal to a possession of the United States, or caused such coal to be so exported or shipped, (B) such exporter filed a return on or after October 1, 1990, and on or before the date of the enactment of this Act, and (C) such exporter files a claim for refund not later than the close of the 30-day period beginning on the date of the enactment of this Act, then the Secretary of the Treasury shall pay to such exporter an amount equal to $0.825 per ton of such coal exported by the exporter or caused to be exported by the exporter. (b) Limitations.--Subsection (a) shall not apply with respect to exported coal if a credit or refund of tax imposed by section 4121 of such Code on such coal has been allowed or made to, or if a settlement with the Federal Government has been made with and accepted by, the coal producer, a party related to such coal producer, or the exporter, of such coal, as of the date that the claim is filed under this section with respect to such exported coal. For purposes of this subsection, the term ``settlement with the Federal Government'' shall not include any settlement or stipulation entered into as of the date of the enactment of this Act, the terms of which contemplate a judgment concerning which any party has reserved the right to file an appeal, or has filed an appeal. (c) Subsequent Refund Prohibited.--No refund shall be made under this section to the extent that a credit or refund of such tax on such exported coal has been paid to any person. (d) Definitions.--For purposes of this section-- (1) COAL PRODUCER.--The term ``coal producer'' means the person in whom is vested ownership of the coal immediately after the coal is severed from the ground, without regard to the existence of any contractual arrangement for the sale or other disposition of the coal or the payment of any royalties between the producer and third parties. The term includes any person who extracts coal from coal waste refuse piles or from the silt waste product which results from the wet washing (or similar processing) of coal. (2) EXPORTER.--The term ``exporter'' means a person, other than a coal producer, who does not have a contract, fee arrangement, or any other agreement with a producer or seller of such coal to sell or export such coal to a third party on behalf of the producer or seller of such coal and-- (A) is indicated in the shipper's export declaration or other documentation as the exporter of record, or (B) actually exported such coal to a foreign country or shipped such coal to a possession of the United States, or caused such coal to be so exported or shipped. (3) RELATED PARTY.--The term ``a party related to such coal producer'' means a person who-- (A) is related to such coal producer through any degree of common management, stock ownership, or voting control, (B) is related (within the meaning of section 144(a)(3) of such Code) to such coal producer, or (C) has a contract, fee arrangement, or any other agreement with such coal producer to sell such coal to a third party on behalf of such coal producer. (e) Timing of Refund.--With respect to any claim for refund filed pursuant to this section, the Secretary of the Treasury shall determine whether the requirements of this section are met not later than 180 days after such claim is filed. If the Secretary determines that the requirements of this section are met, the claim for refund shall be paid not later than 180 days after the Secretary makes such determination. (f) Interest.--Any refund paid pursuant to this section shall be paid by the Secretary of the Treasury with interest from the date of overpayment determined by using the overpayment rate and method under section 6621 of such Code. (g) Denial of Double Benefit.--The payment under subsection (a) with respect to any coal shall not exceed-- (1) in the case of a payment to a coal producer, the amount of tax paid under section 4121 of the Internal Revenue Code of 1986 with respect to such coal by such coal producer or a party related to such coal producer, and (2) in the case of a payment to an exporter, an amount equal to $0.825 per ton with respect to such coal exported by the exporter or caused to be exported by the exporter. (h) Application of Section.--This section applies only to claims on coal exported on or after October 1, 1990, through the date of the enactment of this Act. (i) Standing Not Conferred.-- (1) EXPORTERS.--With respect to exporters, this section shall not confer standing upon an exporter to commence, or intervene in, any judicial or administrative proceeding concerning a claim for refund by a coal producer of any Federal or State tax, fee, or royalty paid by the coal producer. (2) COAL PRODUCERS.--With respect to coal producers, this section shall not confer standing upon a coal producer to commence, or intervene in, any judicial or administrative proceeding concerning a claim for refund by an exporter of any Federal or State tax, fee, or royalty paid by the producer and alleged to have been passed on to an exporter. SEC. 878. 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), as amended by this Act, is amended by adding at the end the following new section: ``SEC. 54B. CREDIT TO HOLDERS OF RURAL RENAISSANCE BONDS. ``(a) Allowance of Credit.--In the case of a taxpayer who holds a rural renaissance bond on 1 or more credit allowance dates of the bond occurring during any taxable year, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of the credits determined under subsection (b) with respect to such dates. ``(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, section 1400N(l), 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 pursuant to an allocation by the Secretary to such issuer of a portion of the national rural renaissance bond limitation under subsection (f)(2), ``(B) 95 percent or more of the proceeds from the sale of such issue are to be used for capital expenditures incurred by qualified borrowers 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, ``(D) the issue meets the requirements of subsection (h), and ``(E) such bond is not a federally guaranteed bond (within the meaning of section 149(b)(2)). ``(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 a project eligible for assistance under-- ``(i) the utilities programs described in section 381E(d)(2) of the Consolidated Farm and Rural Development Act (7 U.S.C. 2009d(d)(2)), ``(ii) the distance learning or telemedicine programs authorized pursuant to chapter 1 of subtitle D of title XXIII of the Food, Agriculture, Conservation, and Trade Act of 1990 (7 U.S.C. 950aaa et seq.), ``(iii) the rural electric programs authorized pursuant to the Rural Electrification Act of 1936 (7 U.S.C. 901 et seq.), ``(iv) the rural telephone programs authorized pursuant to the Rural Electrification Act of 1936 (7 U.S.C. 901 et seq.), ``(v) the broadband access programs authorized pursuant to title VI of the Rural Electrification Act of 1936 (7 U.S.C. 950bb et seq.), and ``(vi) the rural community facility programs as described in section 381E(d)(1) of the Consolidated Farm and Rural Development Act (7 U.S.C. 2009d(d)(1)). ``(C) 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 by a qualified borrower after the date of the enactment of this section. ``(D) REIMBURSEMENT.--For purposes of paragraph (1)(B), a rural renaissance bond may be issued to reimburse a qualified 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 qualified 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. ``(E) 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 qualified borrower or qualified issuer 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. ``(F) TREATMENT OF OTHER SUBSIDIES.--For purposes of subparagraph (B), a qualified project does not include any portion of a project financed by grants or subsidized financing provided (directly or indirectly) under a Federal program, including any State or local obligation used to provide financing for such portion the interest on which is exempt from tax under section 103. ``(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 national rural renaissance bond limitation of $400,000,000. ``(2) ALLOCATION BY SECRETARY.-- ``(A) IN GENERAL.--In accordance with subparagraph (B), the Secretary shall allocate the amount described in paragraph (1) among at least 20 qualified projects, or such lesser number of qualified projects with proper applications filed after 12 months after the adoption of the selection process under subparagraph (B). ``(B) SELECTION PROCESS.--In consultation with the Secretary of Agriculture, the Secretary shall adopt a process to select projects described in subparagraph (A). Under such process, the Secretary shall not allocate more than 15 percent of the allocation under subparagraph (A) to qualified projects within a single State. ``(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 qualified borrowers, such binding commitment will be incurred within the 6-month period beginning on the date of the loan of such proceeds to a qualified 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) Definitions and Special Rules Relating to Issuers and Borrowers.--For purposes of this section-- ``(1) QUALIFIED ISSUER.--The term `qualified issuer' means-- ``(A) a rural renaissance bond lender, ``(B) a cooperative electric company, or ``(C) a governmental body. ``(2) QUALIFIED BORROWER.--The term `qualified borrower' means-- ``(A) a mutual or cooperative electric company described in section 501(c)(12) or 1381(a)(2)(C), or ``(B) a governmental body. ``(3) RURAL RENAISSANCE BOND LENDER.--The term `rural renaissance bond lender' means a lender which is a cooperative which is owned by, or has outstanding loans to, 100 or more cooperative electric companies and is in existence on February 1, 2002, and shall include any affiliated entity which is controlled by such lender. ``(4) COOPERATIVE ELECTRIC COMPANY.--The term `cooperative electric company' means a mutual or cooperative electric company described in section 501(c)(12) or section 1381(a)(2)(C), or a not-for-profit electric utility which has received a loan or loan guarantee under the Rural Electrification Act. ``(5) GOVERNMENTAL BODY.--The term `governmental body' means any State, territory, possession of the United States, the District of Columbia, Indian tribal government, and any political subdivision thereof. ``(k) Special Rules Relating to Pool Bonds.--No portion of a pooled financing bond may be allocable to 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' shall have the meaning given such term by section 1393(a)(2). ``(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(i) 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). ``(7) TERMINATION.--This section shall not apply with respect to any bond issued after December 31, 2008.''. (b) Reporting.--Subsection (d) of section 6049 (relating to returns regarding payments of interest), as amended by this Act, is amended by adding at the end the following new paragraph: ``(10) 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 54B(g) and such amounts shall be treated as paid on the credit allowance date (as defined in section 54B(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, as amended by this Act, is amended by adding at the end the following new item: ``Sec..54B..Credit to holders of rural renaissance bonds.''. (2) Section 54(c)(2), as amended by this Act, is amended by inserting ``section 54B,'' after ``section 54A,''. (3) Section 54A(c)(2), as added by this Act, is amended by inserting ``section 54B,'' after ``subpart C,''. (d) Issuance of Regulations.--The Secretary of Treasury shall issue regulations required under section 54B 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. Subtitle B--Revenue Raising Provisions SEC. 881. DENIAL OF DEDUCTION FOR MAJOR INTEGRATED OIL COMPANIES FOR INCOME ATTRIBUTABLE TO DOMESTIC PRODUCTION OF OIL, NATURAL GAS, OR PRIMARY PRODUCTS THEREOF. (a) In General.--Subparagraph (B) of section 199(c)(4) of the Internal Revenue Code of 1986 (relating to exceptions) is amended by striking ``or'' at the end of clause (ii), by striking the period at the end of clause (iii) and inserting ``, or'', and by inserting after clause (iii) the following new clause: ``(iv) in the case of any major integrated oil company (as defined in section 167(h)(5)(B)), the production, refining, processing, transportation, or distribution of oil, natural gas, or any primary product thereof during any taxable year described in section 167(h)(5)(B).''. (b) Primary Product.--Section 199(c)(4)(B) of such Code is amended by adding at the end the following flush sentence: ``For purposes of clause (iv), the term `primary product' has the same meaning as when used in section 927(a)(2)(C), as in effect before its repeal.''. (c) Conforming Amendments.--Section 199(c)(4) of such Code is amended-- (1) in subparagraph (A)(i)(III) by striking ``electricity, natural gas,'' and inserting ``electricity'', and (2) in subparagraph (B)(ii) by striking ``electricity, natural gas,'' and inserting ``electricity''. (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2007. SEC. 882. ELIMINATION OF THE DIFFERENT TREATMENT OF FOREIGN OIL AND GAS EXTRACTION INCOME AND FOREIGN OIL RELATED INCOME FOR PURPOSES OF THE FOREIGN TAX CREDIT. (a) In General.--Subsections (a) and (b) of section 907 (relating to special rules in case of foreign oil and gas income) are amended to read as follows: ``(a) Reduction in Amount Allowed as Foreign Tax Under Section 901.--In applying section 901, the amount of any foreign oil and gas taxes paid or accrued (or deemed to have been paid) during the taxable year which would (but for this subsection) be taken into account for purposes of section 901 shall be reduced by the amount (if any) by which the amount of such taxes exceeds the product of-- ``(1) the amount of the combined foreign oil and gas income for the taxable year, ``(2) multiplied by-- ``(A) in the case of a corporation, the percentage which is equal to the highest rate of tax specified under section 11(b), or ``(B) in the case of an individual, a fraction the numerator of which is the tax against which the credit under section 901(a) is taken and the denominator of which is the taxpayer's entire taxable income. ``(b) Combined Foreign Oil and Gas Income; Foreign Oil and Gas Taxes.--For purposes of this section-- ``(1) COMBINED FOREIGN OIL AND GAS INCOME.--The term `combined foreign oil and gas income' means, with respect to any taxable year, the sum of-- ``(A) foreign oil and gas extraction income, and ``(B) foreign oil related income. ``(2) FOREIGN OIL AND GAS TAXES.--The term `foreign oil and gas taxes' means, with respect to any taxable year, the sum of-- ``(A) oil and gas extraction taxes, and ``(B) any income, war profits, and excess profits taxes paid or accrued (or deemed to have been paid or accrued under section 902 or 960) during the taxable year with respect to foreign oil related income (determined without regard to subsection (c)(4)) or loss which would be taken into account for purposes of section 901 without regard to this section.''. (b) Recapture of Foreign Oil and Gas Losses.--Paragraph (4) of section 907(c) (relating to recapture of foreign oil and gas extraction losses by recharacterizing later extraction income) is amended to read as follows: ``(4) RECAPTURE OF FOREIGN OIL AND GAS LOSSES BY RECHARACTERIZING LATER COMBINED FOREIGN OIL AND GAS INCOME.-- ``(A) IN GENERAL.--The combined foreign oil and gas income of a taxpayer for a taxable year (determined without regard to this paragraph) shall be reduced-- ``(i) first by the amount determined under subparagraph (B), and ``(ii) then by the amount determined under subparagraph (C). The aggregate amount of such reductions shall be treated as income (from sources without the United States) which is not combined foreign oil and gas income. ``(B) REDUCTION FOR PRE-2008 FOREIGN OIL EXTRACTION LOSSES.--The reduction under this paragraph shall be equal to the lesser of-- ``(i) the foreign oil and gas extraction income of the taxpayer for the taxable year (determined without regard to this paragraph), or ``(ii) the excess of-- ``(I) the aggregate amount of foreign oil extraction losses for preceding taxable years beginning after December 31, 1982, and before January 1, 2008, over ``(II) so much of such aggregate amount as was recharacterized under this paragraph (as in effect before and after the date of the enactment of the Energy Advancement and Investment Act of 2007) for preceding taxable years beginning after December 31, 1982. ``(C) REDUCTION FOR POST-2007 FOREIGN OIL AND GAS LOSSES.--The reduction under this paragraph shall be equal to the lesser of-- ``(i) the combined foreign oil and gas income of the taxpayer for the taxable year (determined without regard to this paragraph), reduced by an amount equal to the reduction under subparagraph (A) for the taxable year, or ``(ii) the excess of-- ``(I) the aggregate amount of foreign oil and gas losses for preceding taxable years beginning after December 31, 2007, over ``(II) so much of such aggregate amount as was recharacterized under this paragraph for preceding taxable years beginning after December 31, 2007. ``(D) FOREIGN OIL AND GAS LOSS DEFINED.-- ``(i) IN GENERAL.--For purposes of this paragraph, the term `foreign oil and gas loss' means the amount by which-- ``(I) the gross income for the taxable year from sources without the United States and its possessions (whether or not the taxpayer chooses the benefits of this subpart for such taxable year) taken into account in determining the combined foreign oil and gas income for such year, is exceeded by ``(II) the sum of the deductions properly apportioned or allocated thereto. ``(ii) NET OPERATING LOSS DEDUCTION NOT TAKEN INTO ACCOUNT.--For purposes of clause (i), the net operating loss deduction allowable for the taxable year under section 172(a) shall not be taken into account. ``(iii) EXPROPRIATION AND CASUALTY LOSSES NOT TAKEN INTO ACCOUNT.--For purposes of clause (i), there shall not be taken into account-- ``(I) any foreign expropriation loss (as defined in section 172(h) (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990)) for the taxable year, or ``(II) any loss for the taxable year which arises from fire, storm, shipwreck, or other casualty, or from theft, to the extent such loss is not compensated for by insurance or otherwise. ``(iv) FOREIGN OIL EXTRACTION LOSS.--For purposes of subparagraph (B)(ii)(I), foreign oil extraction losses shall be determined under this paragraph as in effect on the day before the date of the enactment of the Energy Advancement and Investment Act of 2007.''. (c) Carryback and Carryover of Disallowed Credits.--Section 907(f) (relating to carryback and carryover of disallowed credits) is amended-- (1) by striking ``oil and gas extraction taxes'' each place it appears and inserting ``foreign oil and gas taxes'', and (2) by adding at the end the following new paragraph: ``(4) TRANSITION RULES FOR PRE-2008 AND 2008 DISALLOWED CREDITS.-- ``(A) Pre-2008 CREDITS.--In the case of any unused credit year beginning before January 1, 2008, this subsection shall be applied to any unused oil and gas extraction taxes carried from such unused credit year to a year beginning after December 31, 2007-- ``(i) by substituting `oil and gas extraction taxes' for `foreign oil and gas taxes' each place it appears in paragraphs (1), (2), and (3), and ``(ii) by computing, for purposes of paragraph (2)(A), the limitation under subparagraph (A) for the year to which such taxes are carried by substituting `foreign oil and gas extraction income' for `foreign oil and gas income' in subsection (a). ``(B) 2008 CREDITS.--In the case of any unused credit year beginning in 2008, the amendments made to this subsection by the Energy Advancement and Investment Act of 2007 shall be treated as being in effect for any preceding year beginning before January 1, 2008, solely for purposes of determining how much of the unused foreign oil and gas taxes for such unused credit year may be deemed paid or accrued in such preceding year.''. (d) Conforming Amendment.--Section 6501(i) is amended by striking ``oil and gas extraction taxes'' and inserting ``foreign oil and gas taxes''. (e) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2007. SEC. 883. INCREASE AND EXTENSION OF OIL SPILL LIABILITY TRUST FUND TAX. (a) Increase in Rate.-- (1) IN GENERAL.--Section 4611(c)(2)(B) (relating to rates) is amended by striking ``5 cents'' and inserting ``10 cents''. (2) EFFECTIVE DATE.--The amendment made by this subsection shall apply on and after the first day of the first calendar quarter beginning more than 60 days after the date of the enactment of this Act. (b) Extension.-- (1) IN GENERAL.--Section 4611(f) (relating to application of Oil Spill Liability Trust Fund financing rate) is amended by striking paragraphs (2) and (3) and inserting the following new paragraph: ``(2) TERMINATION.--The Oil Spill Liability Trust Fund financing rate shall not apply after December 31, 2017.''. (2) CONFORMING AMENDMENT.--Section 4611(f)(1) is amended by striking ``paragraphs (2) and (3)'' and inserting ``paragraph (2)''. (3) EFFECTIVE DATE.--The amendments made by this subsection shall take effect on the date of the enactment of this Act. SEC. 884. LIMITATION ON DRAWBACK CLAIMED FOR AMOUNTS DEPOSITED INTO THE OIL SPILL LIABILITY TRUST FUND. Section 313(j) of the Tariff Act of 1930 (19 U.S. C. 1313(j)) is amended by adding at the end the following new paragraph: ``(5) LIMITATION ON CERTAIN DRAWBACKS.--Any tax or fee imposed under section 4611 of the Internal Revenue Code of 1986 for deposit in the Oil Spill Liability Trust Fund pursuant to section 9509 of such Code shall not be eligible for refund as drawback under this section.''. SEC. 885. TAX ON CRUDE OIL AND NATURAL GAS PRODUCED FROM THE OUTER CONTINENTAL SHELF IN THE GULF OF MEXICO. (a) In General.--Subtitle E (relating to alcohol, tobacco, and certain other excise taxes) is amended by adding at the end the following new chapter: ``CHAPTER 56--TAX ON SEVERANCE OF CRUDE OIL AND NATURAL GAS FROM THE OUTER CONTINENTAL SHELF IN THE GULF OF MEXICO ``Sec..5896..Imposition of tax. ``Sec..5897..Taxable crude oil or natural gas and removal price. ``Sec..5898..Special rules and definitions. ``SEC. 5896. IMPOSITION OF TAX. ``(a) In General.--In addition to any other tax imposed under this title, there is hereby imposed a tax equal to 13 percent of the removal price of any taxable crude oil or natural gas removed from the premises during any taxable period. ``(b) Credit for Federal Royalties Paid.-- ``(1) IN GENERAL.--There shall be allowed as a credit against the tax imposed by subsection (a) with respect to the production of any taxable crude oil or natural gas an amount equal to the aggregate amount of royalties paid under Federal law with respect to such production. ``(2) LIMITATION.--The aggregate amount of credits allowed under paragraph (1) to any taxpayer for any taxable period shall not exceed the amount of tax imposed by subsection (a) for such taxable period. ``(c) Tax Paid by Producer.--The tax imposed by this section shall be paid by the producer of the taxable crude oil or natural gas. ``SEC. 5897. TAXABLE CRUDE OIL OR NATURAL GAS AND REMOVAL PRICE. ``(a) Taxable Crude Oil or Natural Gas.--For purposes of this chapter, the term `taxable crude oil or natural gas' means crude oil or natural gas which is produced from Federal submerged lands on the outer Continental Shelf in the Gulf of Mexico pursuant to a lease entered into with the United States which authorizes the production. ``(b) Removal Price.--For purposes of this chapter-- ``(1) IN GENERAL.--Except as otherwise provided in this subsection, the term `removal price' means-- ``(A) in the case of taxable crude oil, the amount for which a barrel of such crude oil is sold, and ``(B) in the case of taxable natural gas, the amount per 1,000 cubic feet for which such natural gas is sold. ``(2) SALES BETWEEN RELATED PERSONS.--In the case of a sale between related persons, the removal price shall not be less than the constructive sales price for purposes of determining gross income from the property under section 613. ``(3) OIL OR GAS REMOVED FROM PROPERTY BEFORE SALE.--If crude oil or natural gas is removed from the property before it is sold, the removal price shall be the constructive sales price for purposes of determining gross income from the property under section 613. ``(4) REFINING BEGUN ON PROPERTY.--If the manufacture or conversion of crude oil into refined products begins before such oil is removed from the property-- ``(A) such oil shall be treated as removed on the day such manufacture or conversion begins, and ``(B) the removal price shall be the constructive sales price for purposes of determining gross income from the property under section 613. ``(5) PROPERTY.--The term `property' has the meaning given such term by section 614. ``SEC. 5898. SPECIAL RULES AND DEFINITIONS. ``(a) Administrative Requirements.-- ``(1) WITHHOLDING AND DEPOSIT OF TAX.--The Secretary shall provide for the withholding and deposit of the tax imposed under section 5896 on a quarterly basis. ``(2) RECORDS AND INFORMATION.--Each taxpayer liable for tax under section 5896 shall keep such records, make such returns, and furnish such information (to the Secretary and to other persons having an interest in the taxable crude oil or natural gas) with respect to such oil as the Secretary may by regulations prescribe. ``(3) TAXABLE PERIODS; RETURN OF TAX.-- ``(A) TAXABLE PERIOD.--Except as provided by the Secretary, each calendar year shall constitute a taxable period. ``(B) RETURNS.--The Secretary shall provide for the filing, and the time for filing, of the return of the tax imposed under section 5896. ``(b) Definitions.--For purposes of this chapter-- ``(1) PRODUCER.--The term `producer' means the holder of the economic interest with respect to the crude oil or natural gas. ``(2) CRUDE OIL.--The term `crude oil' includes crude oil condensates and natural gasoline. ``(3) PREMISES AND CRUDE OIL PRODUCT.--The terms `premises' and `crude oil product' have the same meanings as when used for purposes of determining gross income from the property under section 613. ``(c) Adjustment of Removal Price.--In determining the removal price of oil or natural gas from a property in the case of any transaction, the Secretary may adjust the removal price to reflect clearly the fair market value of oil or natural gas removed. ``(d) Regulations.--The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this chapter.''. (b) Deductibility of Tax.--The first sentence of section 164(a) (relating to deduction for taxes) is amended by inserting after paragraph (5) the following new paragraph: ``(6) The tax imposed by section 5896(a) (after application of section 5896(b)) on the severance of crude oil or natural gas from the outer Continental Shelf in the Gulf of Mexico.''. (c) Clerical Amendment.--The table of chapters for subtitle E is amended by adding at the end the following new item: ``Chapter 56. Tax on severance of crude oil and natural gas from the outer Continental Shelf in the Gulf of Mexico.''. (d) Effective Date.--The amendments made by this section shall apply to crude oil or natural gas removed after the date of the enactment of this Act. SEC. 886. TAXATION OF TAXABLE FUELS IN FOREIGN TRADE ZONES. (a) Tax Imposed on Removals and Entries in Foreign Trade Zones.-- (1) IN GENERAL.--Subsection (a) of section 4083 (relating to definitions) is amended by adding at the end the following new paragraph: ``(4) UNITED STATES.--The term `United States' includes any foreign trade zone or bonded warehouse located in the United States.''. (2) CONFORMING AMENDMENT.--Section 4081(a)(1)(A) (relating to imposition of tax) is amended-- (A) in clause (i), by inserting ``in the United States'' after ``refinery''; and (B) in clause (ii), by inserting ``in the United States'' after ``terminal''. (b) Treatment of Taxable Fuel in Foreign Trade Zones.--Paragraph (2) of section 81c(a) of title 19, United States Code, is amended by inserting ``(other than the provisions relating to taxable fuel (as defined under section 4083(a) of the Internal Revenue Code of 1986))'' after ``thereunder''. (c) Effective Dates.-- (1) SUBSECTION (a).--The amendments made by subsection (a) shall apply to removals and entries after December 31, 2007. (2) SUBSECTION (b).--The amendment made by subsection (b) shall take effect on January 1, 2008. SEC. 887. CLARIFICATION OF PENALTY FOR SALE OF FUEL FAILING TO MEET EPA REGULATIONS. (a) In General.--Subsection (a) of section 6720A (relating to penalty with respect to certain adulterated fuels) is amended by striking ``applicable EPA regulations (as defined in section 45H(c)(3))'' and inserting ``the requirements for diesel fuel under section 211 of the Clean Air Act, as determined by the Secretary,''. (b) Effective Date.--The amendments made by this section shall apply to any transfer, sale, or holding out for sale or resale occurring after the date of the enactment of this Act. SEC. 888. CLARIFICATION OF ELIGIBILITY FOR CERTAIN FUELS CREDITS FOR FUEL WITH INSUFFICIENT NEXUS TO THE UNITED STATES. (a) In General.-- (1) ALCOHOL CREDIT.--Subsection (d) of section 40 is amended by adding at the end the following new paragraph: ``(6) LIMITATION TO ALCOHOL WITH CONNECTION TO THE UNITED STATES.-- ``(A) ALCOHOL CREDIT.--No alcohol credit shall be determined under this section with respect to any alcohol unless such alcohol is produced in the United States for consumption in the United States or entered into the United States for consumption in the United States. ``(B) ALCOHOL MIXTURE CREDIT.--No alcohol mixture credit shall be determined under this section with respect to any mixture unless such mixture is produced in the United States for consumption in the United States or entered into the United States for consumption in the United States. ``(C) NO CREDITS FOR ALCOHOL DESTINED FOR EXPORT.--No credit (other than the small ethanol producer credit) shall be determined under this section with respect to any mixture or alcohol if such mixture or alcohol is destined for export from the United States (as determined by the Secretary). ``(D) SPECIAL RULE FOR SMALL PRODUCER CREDITS.--No small ethanol producer credit, small cellulosic alcohol producer credit, or small fossil free alcohol producer credit shall be determined under this section with respect to any alcohol unless such alcohol is produced in the United States.''. (2) BIODIESEL CREDIT.--Subsection (d) of section 40A is amended by adding at the end the following new paragraph: ``(5) LIMITATION TO BIODIESEL WITH CONNECTION TO THE UNITED STATES.-- ``(A) BIODIESEL CREDIT.--No biodiesel credit shall be determined under this section with respect to any biodiesel unless such biodiesel is produced in the United States for consumption in the United States or is entered into the United States for consumption in the United States. ``(B) BIODIESEL MIXTURE CREDIT.--No biodiesel mixture credit shall be determined under this section with respect to any mixture unless such mixture is produced in the United States for consumption in the United States or is entered into the United States for consumption in the United States. ``(C) NO CREDITS FOR BIODIESEL DESTINED FOR EXPORT.--No credit (other than the small agri-biodiesel producer credit) shall be determined under this section with respect to any mixture or biodiesel if such mixture or biodiesel is destined for export from the United States (as determined by the Secretary). ``(D) SPECIAL RULE FOR SMALL AGRI-BIODIESEL PRODUCER CREDIT.--No small agri-biodiesel producer credit shall be determined under this section with respect to any agri-biodiesel unless such agri-biodiesel is produced in the United States.''. (3) EXCISE TAX CREDITS.--Section 6426, as amended by section 833, is amended by adding at the end the following new subsection: ``(i) Limitation to Fuels With Connection to the United States.-- ``(1) MIXTURE CREDITS.--No credit shall be determined under this section with respect to any mixture unless such mixture is produced in the United States for consumption in the United States or is entered into the United States for consumption in the United States. ``(2) ALTERNATIVE FUEL CREDIT.--No alternative fuel credit shall be determined under this section with respect to any alternative fuel unless such alternative fuel is produced in the United States for consumption in the United States or is entered into the United States for consumption in the United States. ``(3) NO CREDITS FOR FUELS DESTINED FOR EXPORT.--No credit shall be determined under this section with respect to any mixture or alternative fuel if such mixture or alternative fuel is destined for export from the United States (as determined by the Secretary).''. (4) PAYMENTS.--Subsection (e) of section 6427 is amended by redesignating paragraph (5), as amended by this Act, as paragraph (6) and by inserting after paragraph (4) the following new paragraph: ``(5) LIMITATION TO FUELS WITH CONNECTION TO THE UNITED STATES.--No amount shall be payable under paragraph (1) or (2) with respect to any mixture or alternative fuel if credit is not allowed with respect to such mixture or alternative fuel by reason of section 6426(i).''. (b) Effective Date.--The amendments made by this section shall apply to fuel sold or used after the date of the enactment of this Act. SEC. 889. TREATMENT OF QUALIFIED ALCOHOL FUEL MIXTURES AND QUALIFIED BIODIESEL FUEL MIXTURES AS TAXABLE FUELS. (a) In General.--Subparagraph (A) of section 4083(a)(3) (relating to diesel fuel) is amended by striking ``and'' at the end of clause (ii), by redesignating clause (iii) as clause (v), and inserting after clause (ii) the following new clauses: ``(iii) any qualified mixture (as defined in section 40(b)(1)(B)) which is a mixture of alcohol and special fuel, ``(iv) any qualified biodiesel mixture (as defined in section 40A(b)(1)(B)), and''. (b) Effective Date.--The amendments made by this section shall apply to fuels removed, entered, or sold after December 31, 2007. SEC. 890. CALCULATION OF VOLUME OF ALCOHOL FOR FUEL CREDITS. (a) In General.--Paragraph (4) of section 40(d) (relating to volume of alcohol) is amended by striking ``the volume of alcohol'' and all that follows and inserting ``the volume of alcohol shall not include any denaturant added to such alcohol.''. (b) Effective Date.--The amendment made by this section shall apply to fuel sold or used after December 31, 2007. SEC. 891. BULK TRANSFER EXCEPTION NOT TO APPLY TO FINISHED GASOLINE. (a) In General.--Subparagraph (B) of section 4081(a)(1) (relating to tax on removal, entry, or sale) is amended by adding at the end the following new clause: ``(iii) EXCEPTION FOR FINISHED GASOLINE.--Clause (i) shall not apply to any gasoline which meets the requirements for gasoline under section 211 of the Clean Air Act.''. (b) Exception to Tax on Finished Gasoline for Prior Taxable Removals.--Paragraph (1) of section 4081(a) is amended by adding at the end the following new subparagraph: ``(C) EXEMPTION FOR PREVIOUSLY TAXED FINISHED GASOLINE.--The tax imposed by this paragraph shall not apply to the removal of gasoline described in subparagraph (B)(iii) from any terminal if there was a prior taxable removal or entry of such fuel under clause (i), (ii), or (iii) of subparagraph (A). The preceding sentence shall not apply to the volume of any product added to such gasoline at the terminal unless there was a prior taxable removal or entry of such product under clause (i), (ii), or (iii) of subparagraph (A).''. (c) Effective Date.--The amendment made by this section shall apply to fuel removed, entered, or sold after December 31, 2007. SEC. 892. APPLICATION OF RULES TREATING INVERTED CORPORATIONS AS DOMESTIC CORPORATIONS TO CERTAIN TRANSACTIONS OCCURRING AFTER MARCH 20, 2002. (a) In General.--Section 7874(b) (relating to inverted corporations treated as domestic corporations) is amended to read as follows: ``(b) Inverted Corporations Treated as Domestic Corporations.-- ``(1) IN GENERAL.--Notwithstanding section 7701(a)(4), a foreign corporation shall be treated for purposes of this title as a domestic corporation if such corporation would be a surrogate foreign corporation if subsection (a)(2) were applied by substituting `80 percent' for `60 percent'. ``(2) SPECIAL RULE FOR CERTAIN TRANSACTIONS OCCURRING AFTER MARCH 20, 2002.-- ``(A) IN GENERAL.--If-- ``(i) paragraph (1) does not apply to a foreign corporation, but ``(ii) paragraph (1) would apply to such corporation if, in addition to the substitution under paragraph (1), subsection (a)(2) were applied by substituting `March 20, 2002' for `March 4, 2003' each place it appears, then paragraph (1) shall apply to such corporation but only with respect to taxable years of such corporation beginning after December 31, 2006. ``(B) SPECIAL RULES.--Subject to such rules as the Secretary may prescribe, in the case of a corporation to which paragraph (1) applies by reason of this paragraph-- ``(i) the corporation shall be treated, as of the close of its last taxable year beginning before January 1, 2007, as having transferred all of its assets, liabilities, and earnings and profits to a domestic corporation in a transaction with respect to which no tax is imposed under this title, ``(ii) the bases of the assets transferred in the transaction to the domestic corporation shall be the same as the bases of the assets in the hands of the foreign corporation, subject to any adjustments under this title for built-in losses, ``(iii) the basis of the stock of any shareholder in the domestic corporation shall be the same as the basis of the stock of the shareholder in the foreign corporation for which it is treated as exchanged, and ``(iv) the transfer of any earnings and profits by reason of clause (i) shall be disregarded in determining any deemed dividend or foreign tax creditable to the domestic corporation with respect to such transfer. ``(C) REGULATIONS.--The Secretary may prescribe such regulations as may be necessary or appropriate to carry out this paragraph, including regulations to prevent the avoidance of the purposes of this paragraph.''. (b) Effective Date.--The amendment made by this section shall apply to taxable years beginning after December 31, 2006. SEC. 893. MODIFICATION OF EFFECTIVE DATE OF LEASING PROVISIONS OF THE AMERICAN JOBS CREATION ACT OF 2004. (a) Leases to Foreign Entities.--Section 849(b) of the American Jobs Creation Act of 2004 is amended by adding at the end the following new paragraph: ``(5) LEASES TO FOREIGN ENTITIES.--In the case of tax-exempt use property leased to a tax-exempt entity which is a foreign person or entity, the amendments made by this part shall apply to taxable years beginning after December 31, 2006, with respect to leases entered into on or before March 12, 2004.''. (b) Effective Date.--The amendment made by this section shall take effect as if included in the enactment of the American Jobs Creation Act of 2004. SEC. 894. REVISION OF TAX RULES ON EXPATRIATION OF INDIVIDUALS. (a) In General.--Subpart A of part II of subchapter N of chapter 1 is amended by inserting after section 877 the following new section: ``SEC. 877A. TAX RESPONSIBILITIES OF EXPATRIATION. ``(a) General Rules.--For purposes of this subtitle-- ``(1) MARK TO MARKET.--Except as provided in subsections (d) and (f), all property of a covered expatriate to whom this section applies shall be treated as sold on the day before the expatriation date for its fair market value. ``(2) RECOGNITION OF GAIN OR LOSS.--In the case of any sale under paragraph (1)-- ``(A) notwithstanding any other provision of this title, any gain arising from such sale shall be taken into account for the taxable year of the sale, and ``(B) any loss arising from such sale shall be taken into account for the taxable year of the sale to the extent otherwise provided by this title, except that section 1091 shall not apply to any such loss. Proper adjustment shall be made in the amount of any gain or loss subsequently realized for gain or loss taken into account under the preceding sentence. ``(3) EXCLUSION FOR CERTAIN GAIN.-- ``(A) IN GENERAL.--The amount which, but for this paragraph, would be includible in the gross income of any individual by reason of this section shall be reduced (but not below zero) by $600,000. For purposes of this paragraph, allocable expatriation gain taken into account under subsection (f)(2) shall be treated in the same manner as an amount required to be includible in gross income. ``(B) COST-OF-LIVING ADJUSTMENT.-- ``(i) IN GENERAL.--In the case of an expatriation date occurring in any calendar year after 2007, the $600,000 amount under subparagraph (A) shall be increased by an amount equal to-- ``(I) such dollar amount, multiplied by ``(II) the cost-of-living adjustment determined under section 1(f)(3) for such calendar year, determined by substituting `calendar year 2006' for `calendar year 1992' in subparagraph (B) thereof. ``(ii) ROUNDING RULES.--If any amount after adjustment under clause (i) is not a multiple of $1,000, such amount shall be rounded to the next lower multiple of $1,000. ``(4) ELECTION TO CONTINUE TO BE TAXED AS UNITED STATES CITIZEN.-- ``(A) IN GENERAL.--If a covered expatriate elects the application of this paragraph-- ``(i) this section (other than this paragraph and subsection (i)) shall not apply to the expatriate, but ``(ii) in the case of property to which this section would apply but for such election, the expatriate shall be subject to tax under this title in the same manner as if the individual were a United States citizen. ``(B) REQUIREMENTS.--Subparagraph (A) shall not apply to an individual unless the individual-- ``(i) provides security for payment of tax in such form and manner, and in such amount, as the Secretary may require, ``(ii) consents to the waiver of any right of the individual under any treaty of the United States which would preclude assessment or collection of any tax which may be imposed by reason of this paragraph, and ``(iii) complies with such other requirements as the Secretary may prescribe. ``(C) ELECTION.--An election under subparagraph (A) shall apply to all property to which this section would apply but for the election and, once made, shall be irrevocable. Such election shall also apply to property the basis of which is determined in whole or in part by reference to the property with respect to which the election was made. ``(b) Election To Defer Tax.-- ``(1) IN GENERAL.--If the taxpayer elects the application of this subsection with respect to any property treated as sold by reason of subsection (a), the payment of the additional tax attributable to such property shall be postponed until the due date of the return for the taxable year in which such property is disposed of (or, in the case of property disposed of in a transaction in which gain is not recognized in whole or in part, until such other date as the Secretary may prescribe). ``(2) DETERMINATION OF TAX WITH RESPECT TO PROPERTY.--For purposes of paragraph (1), the additional tax attributable to any property is an amount which bears the same ratio to the additional tax imposed by this chapter for the taxable year solely by reason of subsection (a) as the gain taken into account under subsection (a) with respect to such property bears to the total gain taken into account under subsection (a) with respect to all property to which subsection (a) applies. ``(3) TERMINATION OF POSTPONEMENT.--No tax may be postponed under this subsection later than the due date for the return of tax imposed by this chapter for the taxable year which includes the date of death of the expatriate (or, if earlier, the time that the security provided with respect to the property fails to meet the requirements of paragraph (4), unless the taxpayer corrects such failure within the time specified by the Secretary). ``(4) SECURITY.-- ``(A) IN GENERAL.--No election may be made under paragraph (1) with respect to any property unless adequate security is provided to the Secretary with respect to such property. ``(B) ADEQUATE SECURITY.--For purposes of subparagraph (A), security with respect to any property shall be treated as adequate security if-- ``(i) it is a bond in an amount equal to the deferred tax amount under paragraph (2) for the property, or ``(ii) the taxpayer otherwise establishes to the satisfaction of the Secretary that the security is adequate. ``(5) WAIVER OF CERTAIN RIGHTS.--No election may be made under paragraph (1) unless the taxpayer consents to the waiver of any right under any treaty of the United States which would preclude assessment or collection of any tax imposed by reason of this section. ``(6) ELECTIONS.--An election under paragraph (1) shall only apply to property described in the election and, once made, is irrevocable. An election may be made under paragraph (1) with respect to an interest in a trust with respect to which gain is required to be recognized under subsection (f)(1). ``(7) INTEREST.--For purposes of section 6601-- ``(A) the last date for the payment of tax shall be determined without regard to the election under this subsection, and ``(B) section 6621(a)(2) shall be applied by substituting `5 percentage points' for `3 percentage points' in subparagraph (B) thereof. ``(c) Covered Expatriate.--For purposes of this section-- ``(1) IN GENERAL.--Except as provided in paragraph (2), the term `covered expatriate' means an expatriate. ``(2) EXCEPTIONS.--An individual shall not be treated as a covered expatriate if-- ``(A) the individual-- ``(i) became at birth a citizen of the United States and a citizen of another country and, as of the expatriation date, continues to be a citizen of, and is taxed as a resident of, such other country, and ``(ii) has not been a resident of the United States (as defined in section 7701(b)(1)(A)(ii)) during the 5 taxable years ending with the taxable year during which the expatriation date occurs, or ``(B)(i) the individual's relinquishment of United States citizenship occurs before such individual attains age 18 1/2 , and ``(ii) the individual has been a resident of the United States (as so defined) for not more than 5 taxable years before the date of relinquishment. ``(d) Exempt Property; Special Rules for Pension Plans.-- ``(1) EXEMPT PROPERTY.--This section shall not apply to the following: ``(A) UNITED STATES REAL PROPERTY INTERESTS.--Any United States real property interest (as defined in section 897(c)(1)), other than stock of a United States real property holding corporation which does not, on the day before the expatriation date, meet the requirements of section 897(c)(2). ``(B) SPECIFIED PROPERTY.--Any property or interest in property not described in subparagraph (A) which the Secretary specifies in regulations. ``(2) SPECIAL RULES FOR CERTAIN RETIREMENT PLANS.-- ``(A) IN GENERAL.--If a covered expatriate holds on the day before the expatriation date any interest in a retirement plan to which this paragraph applies-- ``(i) such interest shall not be treated as sold for purposes of subsection (a)(1), but ``(ii) an amount equal to the present value of the expatriate's nonforfeitable accrued benefit shall be treated as having been received by such individual on such date as a distribution under the plan. ``(B) TREATMENT OF SUBSEQUENT DISTRIBUTIONS.--In the case of any distribution on or after the expatriation date to or on behalf of the covered expatriate from a plan from which the expatriate was treated as receiving a distribution under subparagraph (A), the amount otherwise includible in gross income by reason of the subsequent distribution shall be reduced by the excess of the amount includible in gross income under subparagraph (A) over any portion of such amount to which this subparagraph previously applied. ``(C) TREATMENT OF SUBSEQUENT DISTRIBUTIONS BY PLAN.--For purposes of this title, a retirement plan to which this paragraph applies, and any person acting on the plan's behalf, shall treat any subsequent distribution described in subparagraph (B) in the same manner as such distribution would be treated without regard to this paragraph. ``(D) APPLICABLE PLANS.--This paragraph shall apply to-- ``(i) any qualified retirement plan (as defined in section 4974(c)), ``(ii) an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A), and ``(iii) to the extent provided in regulations, any foreign pension plan or similar retirement arrangements or programs. ``(e) Definitions.--For purposes of this section-- ``(1) EXPATRIATE.--The term `expatriate' means-- ``(A) any United States citizen who relinquishes citizenship, and ``(B) any long-term resident of the United States who-- ``(i) ceases to be a lawful permanent resident of the United States (within the meaning of section 7701(b)(6)), or ``(ii) commences to be treated as a resident of a foreign country under the provisions of a tax treaty between the United States and the foreign country and who does not waive the benefits of such treaty applicable to residents of the foreign country. ``(2) EXPATRIATION DATE.--The term `expatriation date' means-- ``(A) the date an individual relinquishes United States citizenship, or ``(B) in the case of a long-term resident of the United States, the date of the event described in clause (i) or (ii) of paragraph (1)(B). ``(3) RELINQUISHMENT OF CITIZENSHIP.--A citizen shall be treated as relinquishing United States citizenship on the earliest of-- ``(A) the date the individual renounces such individual's United States nationality before a diplomatic or consular officer of the United States pursuant to paragraph (5) of section 349(a) of the Immigration and Nationality Act (8 U.S.C. 1481(a)(5)), ``(B) the date the individual furnishes to the United States Department of State a signed statement of voluntary relinquishment of United States nationality confirming the performance of an act of expatriation specified in paragraph (1), (2), (3), or (4) of section 349(a) of the Immigration and Nationality Act (8 U.S.C. 1481(a)(1)-(4)), ``(C) the date the United States Department of State issues to the individual a certificate of loss of nationality, or ``(D) the date a court of the United States cancels a naturalized citizen's certificate of naturalization. Subparagraph (A) or (B) shall not apply to any individual unless the renunciation or voluntary relinquishment is subsequently approved by the issuance to the individual of a certificate of loss of nationality by the United States Department of State. ``(4) LONG-TERM RESIDENT.--The term `long-term resident' has the meaning given to such term by section 877(e)(2). ``(f) Special Rules Applicable to Beneficiaries' Interests in Trust.-- ``(1) IN GENERAL.--Except as provided in paragraph (2), if an individual is determined under paragraph (3) to hold an interest in a trust on the day before the expatriation date-- ``(A) the individual shall not be treated as having sold such interest, ``(B) such interest shall be treated as a separate share in the trust, and ``(C)(i) such separate share shall be treated as a separate trust consisting of the assets allocable to such share, ``(ii) the separate trust shall be treated as having sold its assets on the day before the expatriation date for their fair market value and as having distributed all of its assets to the individual as of such time, and ``(iii) the individual shall be treated as having recontributed the assets to the separate trust. Subsection (a)(2) shall apply to any income, gain, or loss of the individual arising from a distribution described in subparagraph (C)(ii). In determining the amount of such distribution, proper adjustments shall be made for liabilities of the trust allocable to an individual's share in the trust. ``(2) SPECIAL RULES FOR INTERESTS IN QUALIFIED TRUSTS.-- ``(A) IN GENERAL.--If the trust interest described in paragraph (1) is an interest in a qualified trust-- ``(i) paragraph (1) and subsection (a) shall not apply, and ``(ii) in addition to any other tax imposed by this title, there is hereby imposed on each distribution with respect to such interest a tax in the amount determined under subparagraph (B). ``(B) AMOUNT OF TAX.--The amount of tax under subparagraph (A)(ii) shall be equal to the lesser of-- ``(i) the highest rate of tax imposed by section 1(e) for the taxable year which includes the day before the expatriation date, multiplied by the amount of the distribution, or ``(ii) the balance in the deferred tax account immediately before the distribution determined without regard to any increases under subparagraph (C)(ii) after the 30th day preceding the distribution. ``(C) DEFERRED TAX ACCOUNT.--For purposes of subparagraph (B)(ii)-- ``(i) OPENING BALANCE.--The opening balance in a deferred tax account with respect to any trust interest is an amount equal to the tax which would have been imposed on the allocable expatriation gain with respect to the trust interest if such gain had been included in gross income under subsection (a). ``(ii) INCREASE FOR INTEREST.--The balance in the deferred tax account shall be increased by the amount of interest determined (on the balance in the account at the time the interest accrues), for periods after the 90th day after the expatriation date, by using the rates and method applicable under section 6621 for underpayments of tax for such periods, except that section 6621(a)(2) shall be applied by substituting `5 percentage points' for `3 percentage points' in subparagraph (B) thereof. ``(iii) DECREASE FOR TAXES PREVIOUSLY PAID.--The balance in the tax deferred account shall be reduced-- ``(I) by the amount of taxes imposed by subparagraph (A) on any distribution to the person holding the trust interest, and ``(II) in the case of a person holding a nonvested interest, to the extent provided in regulations, by the amount of taxes imposed by subparagraph (A) on distributions from the trust with respect to nonvested interests not held by such person. ``(D) ALLOCABLE EXPATRIATION GAIN.--For purposes of this paragraph, the allocable expatriation gain with respect to any beneficiary's interest in a trust is the amount of gain which would be allocable to such beneficiary's vested and nonvested interests in the trust if the beneficiary held directly all assets allocable to such interests. ``(E) TAX DEDUCTED AND WITHHELD.-- ``(i) IN GENERAL.--The tax imposed by subparagraph (A)(ii) shall be deducted and withheld by the trustees from the distribution to which it relates. ``(ii) EXCEPTION WHERE FAILURE TO WAIVE TREATY RIGHTS.--If an amount may not be deducted and withheld under clause (i) by reason of the distributee failing to waive any treaty right with respect to such distribution-- ``(I) the tax imposed by subparagraph (A)(ii) shall be imposed on the trust and each trustee shall be personally liable for the amount of such tax, and ``(II) any other beneficiary of the trust shall be entitled to recover from the distributee the amount of such tax imposed on the other beneficiary. ``(F) DISPOSITION.--If a trust ceases to be a qualified trust at any time, a covered expatriate disposes of an interest in a qualified trust, or a covered expatriate holding an interest in a qualified trust dies, then, in lieu of the tax imposed by subparagraph (A)(ii), there is hereby imposed a tax equal to the lesser of-- ``(i) the tax determined under paragraph (1) as if the day before the expatriation date were the date of such cessation, disposition, or death, whichever is applicable, or ``(ii) the balance in the tax deferred account immediately before such date. Such tax shall be imposed on the trust and each trustee shall be personally liable for the amount of such tax and any other beneficiary of the trust shall be entitled to recover from the covered expatriate or the estate the amount of such tax imposed on the other beneficiary. ``(G) DEFINITIONS AND SPECIAL RULES.--For purposes of this paragraph-- ``(i) QUALIFIED TRUST.--The term `qualified trust' means a trust which is described in section 7701(a)(30)(E). ``(ii) VESTED INTEREST.--The term `vested interest' means any interest which, as of the day before the expatriation date, is vested in the beneficiary. ``(iii) NONVESTED INTEREST.--The term `nonvested interest' means, with respect to any beneficiary, any interest in a trust which is not a vested interest. Such interest shall be determined by assuming the maximum exercise of discretion in favor of the beneficiary and the occurrence of all contingencies in favor of the beneficiary. ``(iv) ADJUSTMENTS.--The Secretary may provide for such adjustments to the bases of assets in a trust or a deferred tax account, and the timing of such adjustments, in order to ensure that gain is taxed only once. ``(v) COORDINATION WITH RETIREMENT PLAN RULES.--This subsection shall not apply to an interest in a trust which is part of a retirement plan to which subsection (d)(2) applies. ``(3) DETERMINATION OF BENEFICIARIES' INTEREST IN TRUST.-- ``(A) DETERMINATIONS UNDER PARAGRAPH (1).--For purposes of paragraph (1), a beneficiary's interest in a trust shall be based upon all relevant facts and circumstances, including the terms of the trust instrument and any letter of wishes or similar document, historical patterns of trust distributions, and the existence of and functions performed by a trust protector or any similar adviser. ``(B) OTHER DETERMINATIONS.--For purposes of this section-- ``(i) CONSTRUCTIVE OWNERSHIP.--If a beneficiary of a trust is a corporation, partnership, trust, or estate, the shareholders, partners, or beneficiaries shall be deemed to be the trust beneficiaries for purposes of this section. ``(ii) TAXPAYER RETURN POSITION.--A taxpayer shall clearly indicate on its income tax return-- ``(I) the methodology used to determine that taxpayer's trust interest under this section, and ``(II) if the taxpayer knows (or has reason to know) that any other beneficiary of such trust is using a different methodology to determine such beneficiary's trust interest under this section. ``(g) Termination of Deferrals, etc.--In the case of any covered expatriate, notwithstanding any other provision of this title-- ``(1) any period during which recognition of income or gain is deferred shall terminate on the day before the expatriation date, and ``(2) any extension of time for payment of tax shall cease to apply on the day before the expatriation date and the unpaid portion of such tax shall be due and payable at the time and in the manner prescribed by the Secretary. ``(h) Imposition of Tentative Tax.-- ``(1) IN GENERAL.--If an individual is required to include any amount in gross income under subsection (a) for any taxable year, there is hereby imposed, immediately before the expatriation date, a tax in an amount equal to the amount of tax which would be imposed if the taxable year were a short taxable year ending on the expatriation date. ``(2) DUE DATE.--The due date for any tax imposed by paragraph (1) shall be the 90th day after the expatriation date. ``(3) TREATMENT OF TAX.--Any tax paid under paragraph (1) shall be treated as a payment of the tax imposed by this chapter for the taxable year to which subsection (a) applies. ``(4) DEFERRAL OF TAX.--The provisions of subsection (b) shall apply to the tax imposed by this subsection to the extent attributable to gain includible in gross income by reason of this section. ``(i) Special Liens for Deferred Tax Amounts.-- ``(1) IMPOSITION OF LIEN.-- ``(A) IN GENERAL.--If a covered expatriate makes an election under subsection (a)(4) or (b) which results in the deferral of any tax imposed by reason of subsection (a), the deferred amount (including any interest, additional amount, addition to tax, assessable penalty, and costs attributable to the deferred amount) shall be a lien in favor of the United States on all property of the expatriate located in the United States (without regard to whether this section applies to the property). ``(B) DEFERRED AMOUNT.--For purposes of this subsection, the deferred amount is the amount of the increase in the covered expatriate's income tax which, but for the election under subsection (a)(4) or (b), would have occurred by reason of this section for the taxable year including the expatriation date. ``(2) PERIOD OF LIEN.--The lien imposed by this subsection shall arise on the expatriation date and continue until-- ``(A) the liability for tax by reason of this section is satisfied or has become unenforceable by reason of lapse of time, or ``(B) it is established to the satisfaction of the Secretary that no further tax liability may arise by reason of this section. ``(3) CERTAIN RULES APPLY.--The rules set forth in paragraphs (1), (3), and (4) of section 6324A(d) shall apply with respect to the lien imposed by this subsection as if it were a lien imposed by section 6324A. ``(j) Regulations.--The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section.''. (b) Inclusion in Income of Gifts and Bequests Received by United States Citizens and Residents From Expatriates.--Section 102 (relating to gifts, etc. not included in gross income) is amended by adding at the end the following new subsection: ``(d) Gifts and Inheritances From Covered Expatriates.-- ``(1) TREATMENT OF GIFTS AND INHERITANCES.-- ``(A) IN GENERAL.--Subsection (a) shall not exclude from gross income the value of any property acquired by gift, bequest, devise, or inheritance from a covered expatriate after the expatriation date. ``(B) DETERMINATION OF BASIS.--Notwithstanding sections 1015 or 1022, the basis of any property described in subparagraph (A) in the hands of the donee or the person acquiring such property from the decedent shall be equal to the fair market value of the property at the time of the gift, bequest, devise, or inheritance. ``(2) EXCEPTIONS FOR TRANSFERS OTHERWISE SUBJECT TO ESTATE OR GIFT TAX.--Paragraph (1) shall not apply to any property if either-- ``(A) the gift, bequest, devise, or inheritance is-- ``(i) shown on a timely filed return of tax imposed by chapter 12 as a taxable gift by the covered expatriate, or ``(ii) included in the gross estate of the covered expatriate for purposes of chapter 11 and shown on a timely filed return of tax imposed by chapter 11 of the estate of the covered expatriate, or ``(B) no such return was timely filed but no such return would have been required to be filed even if the covered expatriate were a citizen or long-term resident of the United States. ``(3) DEFINITIONS.--For purposes of this subsection, any term used in this subsection which is also used in section 877A shall have the same meaning as when used in section 877A.''. (c) Definition of Termination of United States Citizenship.--Section 7701(a) is amended by adding at the end the following new paragraph: ``(50) TERMINATION OF UNITED STATES CITIZENSHIP.-- ``(A) IN GENERAL.--An individual shall not cease to be treated as a United States citizen before the date on which the individual's citizenship is treated as relinquished under section 877A(e)(3). ``(B) DUAL CITIZENS.--Under regulations prescribed by the Secretary, subparagraph (A) shall not apply to an individual who became at birth a citizen of the United States and a citizen of another country.''. (d) Ineligibility for Visa or Admission to United States.-- (1) IN GENERAL.--Section 212(a)(10)(E) of the Immigration and Nationality Act (8 U.S.C. 1182(a)(10)(E)) is amended to read as follows: ``(E) FORMER CITIZENS NOT IN COMPLIANCE WITH EXPATRIATION REVENUE PROVISIONS.--Any alien who is a former citizen of the United States who relinquishes United States citizenship (within the meaning of section 877A(e)(3) of the Internal Revenue Code of 1986) and who is not in compliance with section 877A of such Code (relating to expatriation) is inadmissible.''. (2) AVAILABILITY OF INFORMATION.-- (A) IN GENERAL.--Section 6103(l) (relating to disclosure of returns and return information for purposes other than tax administration) is amended by adding at the end the following new paragraph: ``(21) DISCLOSURE TO DENY VISA OR ADMISSION TO CERTAIN EXPATRIATES.--Upon written request of the Attorney General or the Attorney General's delegate, the Secretary shall disclose whether an individual is in compliance with section 877A (and if not in compliance, any items of noncompliance) to officers and employees of the Federal agency responsible for administering section 212(a)(10)(E) of the Immigration and Nationality Act solely for the purpose of, and to the extent necessary in, administering such section 212(a)(10)(E).''. (B) SAFEGUARDS.--Section 6103(p)(4) (relating to safeguards) is amended by striking ``or (20)'' each place it appears and inserting ``(20), or (21)''. (3) EFFECTIVE DATES.--The amendments made by this subsection shall apply to individuals who relinquish United States citizenship on or after the date of the enactment of this Act. (e) Conforming Amendments.-- (1) Section 877 is amended by adding at the end the following new subsection: ``(h) Application.--This section shall not apply to an expatriate (as defined in section 877A(e)) whose expatriation date (as so defined) occurs on or after the date of the enactment of this subsection.''. (2) Section 2107 is amended by adding at the end the following new subsection: ``(f) Application.--This section shall not apply to any expatriate subject to section 877A.''. (3) Section 2501(a)(3) is amended by adding at the end the following new subparagraph: ``(C) APPLICATION.--This paragraph shall not apply to any expatriate subject to section 877A.''. (4) Section 6039G(a) is amended by inserting ``or 877A'' after ``section 877(b)''. (5) The second sentence of section 6039G(d) is amended by inserting ``or who relinquishes United States citizenship (within the meaning of section 877A(e)(3))'' after ``section 877(a))''. (6) Section 7701(n) is amended by adding at the end the following new paragraph: ``(3) APPLICATION.--This subsection shall not apply to any expatriate subject to section 877A.''. (f) Clerical Amendment.--The table of sections for subpart A of part II of subchapter N of chapter 1 is amended by inserting after the item relating to section 877 the following new item: ``Sec..877A..Tax responsibilities of expatriation.''. (g) Effective Date.-- (1) IN GENERAL.--Except as provided in this subsection, the amendments made by this section shall apply to expatriates (within the meaning of section 877A(e) of the Internal Revenue Code of 1986, as added by this section) whose expatriation date (as so defined) occurs on or after the date of the enactment of this Act. (2) GIFTS AND BEQUESTS.--Section 102(d) of the Internal Revenue Code of 1986 (as added by subsection (b)) shall apply to gifts and bequests received on or after the date of the enactment of this Act, from an individual or the estate of an individual whose expatriation date (as so defined) occurs after such date. (3) DUE DATE FOR TENTATIVE TAX.--The due date under section 877A(h)(2) of the Internal Revenue Code of 1986, as added by this section, shall in no event occur before the 90th day after the date of the enactment of this Act. Subtitle C--Secure Rural Schools and Community Self-Determination Program SEC. 901. SECURE RURAL SCHOOLS AND COMMUNITY SELF-DETERMINATION PROGRAM. (a) Reauthorization of the Secure Rural Schools and Community Self-Determination Act of 2000.--The Secure Rural Schools and Community Self-Determination Act of 2000 (16 U.S.C. 500 note; Public Law 106-393) is amended by striking sections 1 through 403 and inserting the following: ``SECTION 1. SHORT TITLE. ``This Act may be cited as the `Secure Rural Schools and Community Self-Determination Act of 2000'. ``SEC. 2. PURPOSES. ``The purposes of this Act are-- ``(1) to stabilize and transition payments to counties to provide funding for schools and roads that supplements other available funds; ``(2) to make additional investments in, and create additional employment opportunities through, projects that-- ``(A)(i) improve the maintenance of existing infrastructure; ``(ii) implement stewardship objectives that enhance forest ecosystems; and ``(iii) restore and improve land health and water quality; ``(B) enjoy broad-based support; and ``(C) have objectives that may include-- ``(i) road, trail, and infrastructure maintenance or obliteration; ``(ii) soil productivity improvement; ``(iii) improvements in forest ecosystem health; ``(iv) watershed restoration and maintenance; ``(v) the restoration, maintenance, and improvement of wildlife and fish habitat; ``(vi) the control of noxious and exotic weeds; and ``(vii) the reestablishment of native species; and ``(3) to improve cooperative relationships among-- ``(A) the people that use and care for Federal land; and ``(B) the agencies that manage the Federal land. ``SEC. 3. DEFINITIONS. ``In this Act: ``(1) ADJUSTED SHARE.--The term `adjusted share' means the number equal to the quotient obtained by dividing-- ``(A) the number equal to the quotient obtained by dividing-- ``(i) the base share for the eligible county; by ``(ii) the income adjustment for the eligible county; by ``(B) the number equal to the sum of the quotients obtained under subparagraph (A) and paragraph (8)(A) for all eligible counties. ``(2) BASE SHARE.--The term `base share' means the number equal to the average of-- ``(A) the quotient obtained by dividing-- ``(i) the number of acres of Federal land described in paragraph (7)(A) in each eligible county; by ``(ii) the total number acres of Federal land in all eligible counties in all eligible States; and ``(B) the quotient obtained by dividing-- ``(i) the amount equal to the average of the 3 highest 25-percent payments and safety net payments made to each eligible State for each eligible county during the eligibility period; by ``(ii) the amount equal to the sum of the amounts calculated under clause (i) and paragraph (9)(B)(i) for all eligible counties in all eligible States during the eligibility period. ``(3) COUNTY PAYMENT.--The term `county payment' means the payment for an eligible county calculated under section 101(b). ``(4) ELIGIBLE COUNTY.--The term `eligible county' means any county that-- ``(A) contains Federal land (as defined in paragraph (7)); and ``(B) elects to receive a share of the State payment or the county payment under section 102(b). ``(5) ELIGIBILITY PERIOD.--The term `eligibility period' means fiscal year 1986 through fiscal year 1999. ``(6) ELIGIBLE STATE.--The term `eligible State' means a State or territory of the United States that received a 25-percent payment for 1 or more fiscal years of the eligibility period. ``(7) FEDERAL LAND.--The term `Federal land' means-- ``(A) land within the National Forest System, as defined in section 11(a) of the Forest and Rangeland Renewable Resources Planning Act of 1974 (16 U.S.C. 1609(a)) exclusive of the National Grasslands and land utilization projects designated as National Grasslands administered pursuant to the Act of July 22, 1937 (7 U.S.C. 1010-1012); and ``(B) such portions of the revested Oregon and California Railroad and reconveyed Coos Bay Wagon Road grant land as are or may hereafter come under the jurisdiction of the Department of the Interior, which have heretofore or may hereafter be classified as timberlands, and power-site land valuable for timber, that shall be managed, except as provided in the former section 3 of the Act of August 28, 1937 (50 Stat. 875; 43 U.S.C. 1181c), for permanent forest production. ``(8) 50-Percent ADJUSTED SHARE.--The term `50-percent adjusted share' means the number equal to the quotient obtained by dividing-- ``(A) the number equal to the quotient obtained by dividing-- ``(i) the 50-percent base share for the eligible county; by ``(ii) the income adjustment for the eligible county; by ``(B) the number equal to the sum of the quotients obtained under subparagraph (A) and paragraph (1)(A) for all eligible counties. ``(9) 50-Percent BASE SHARE.--The term `50-percent base share' means the number equal to the average of-- ``(A) the quotient obtained by dividing-- ``(i) the number of acres of Federal land described in paragraph (7)(B) in each eligible county; by ``(ii) the total number acres of Federal land in all eligible counties in all eligible States; and ``(B) the quotient obtained by dividing-- ``(i) the amount equal to the average of the 3 highest 50-percent payments made to each eligible county during the eligibility period; by ``(ii) the amount equal to the sum of the amounts calculated under clause (i) and paragraph (2)(B)(i) for all eligible counties in all eligible States during the eligibility period. ``(10) 50-percent PAYMENT.--The term `50-percent payment' means the payment that is the sum of the 50-percent share otherwise paid to a county pursuant to title II of the Act of August 28, 1937 (chapter 876; 50 Stat. 875; 43 U.S.C. 1181f), and the payment made to a county pursuant to the Act of May 24, 1939 (chapter 144; 53 Stat. 753; 43 U.S.C. 1181f-1 et seq.). ``(11) FULL FUNDING AMOUNT.--The term `full funding amount' means-- ``(A) $526,079,656 for fiscal year 2007; ``(B) $520,000,000 for fiscal year 2008; and ``(C) for fiscal year 2009 and each fiscal year thereafter, the amount that is equal to 90 percent of the full funding amount for the preceding fiscal year. ``(12) INCOME ADJUSTMENT.--The term `income adjustment' means the square of the quotient obtained by dividing-- ``(A) the per capita personal income for each eligible county; by ``(B) the median per capita personal income of all eligible counties. ``(13) PER CAPITA PERSONAL INCOME.--The term `per capita personal income' means the most recent per capita personal income data, as determined by the Bureau of Economic Analysis. ``(14) SAFETY NET PAYMENTS.--The term `safety net payments' means the special payment amounts paid to States and counties required by section 13982 or 13983 of the Omnibus Budget Reconciliation Act of 1993 (Public Law 103-66; 16 U.S.C. 500 note; 43 U.S.C. 1181f note). ``(15) SECRETARY CONCERNED.--The term `Secretary concerned' means-- ``(A) the Secretary of Agriculture or the designee of the Secretary of Agriculture with respect to the Federal land described in paragraph (7)(A); and ``(B) the Secretary of the Interior or the designee of the Secretary of the Interior with respect to the Federal land described in paragraph (7)(B). ``(16) STATE PAYMENT.--The term `State payment' means the payment for an eligible State calculated under section 101(a). ``(17) 25-Percent PAYMENT.--The term `25-percent payment' means the payment to States required by the sixth paragraph under the heading of ` forest service' in the Act of May 23, 1908 (35 Stat. 260; 16 U.S.C. 500), and section 13 of the Act of March 1, 1911 (36 Stat. 963; 16 U.S.C. 500). ``TITLE I--SECURE PAYMENTS FOR STATES AND COUNTIES CONTAINING FEDERAL LAND ``SEC. 101. SECURE PAYMENTS FOR STATES CONTAINING FEDERAL LAND. ``(a) State Payment.--For each of fiscal years 2007 through 2011, the Secretary of Agriculture shall calculate for each eligible State an amount equal to the sum of the products obtained by multiplying-- ``(1) the adjusted share for each eligible county within the eligible State; by ``(2) the full funding amount for the fiscal year. ``(b) County Payment.--For each of fiscal years 2007 through 2011, the Secretary of the Interior shall calculate for each eligible county that received a 50-percent payment during the eligibility period an amount equal to the product obtained by multiplying-- ``(1) the 50-percent adjusted share for the eligible county; by ``(2) the full funding amount for the fiscal year. ``SEC. 102. PAYMENTS TO STATES AND COUNTIES. ``(a) Payment Amounts.--Except as provided in section 103, the Secretary of the Treasury shall pay to-- ``(1) a State or territory of the United States an amount equal to the sum of the amounts elected under subsection (b) by each county within the State or territory for-- ``(A) if the county is eligible for the 25-percent payment, the share of the 25-percent payment; or ``(B) the share of the State payment of the eligible county; and ``(2) a county an amount equal to the amount elected under subsection (b) by each county for-- ``(A) if the county is eligible for the 50-percent payment, the 50-percent payment; or ``(B) the county payment for the eligible county. ``(b) Election to Receive Payment Amount.-- ``(1) ELECTION; SUBMISSION OF RESULTS.-- ``(A) IN GENERAL.--The election to receive a share of the State payment, the county payment, a share of the State payment and the county payment, a share of the 25-percent payment, the 50-percent payment, or a share of the 25-percent payment and the 50-percent payment, as applicable, shall be made at the discretion of each affected county by August 1, 2007, and August 1 of each second fiscal year thereafter, in accordance with paragraph (2), and transmitted to the Secretary concerned by the Governor of each eligible State. ``(B) FAILURE TO TRANSMIT.--If an election for an affected county is not transmitted to the Secretary concerned by the date specified under subparagraph (A), the affected county shall be considered to have elected to receive a share of the State payment, the county payment, or a share of the State payment and the county payment, as applicable. ``(2) DURATION OF ELECTION.-- ``(A) IN GENERAL.--A county election to receive a share of the 25-percent payment or 50-percent payment, as applicable shall be effective for 2 fiscal years. ``(B) FULL FUNDING AMOUNT.--If a county elects to receive a share of the State payment or the county payment, the election shall be effective for all subsequent fiscal years through fiscal year 2011. ``(3) SOURCE OF PAYMENT AMOUNTS.--The payment to an eligible State or eligible county under this section for a fiscal year shall be derived from-- ``(A) any revenues, fees, penalties, or miscellaneous receipts, exclusive of deposits to any relevant trust fund, special account, or permanent operating funds, received by the Federal Government from activities by the Bureau of Land Management or the Forest Service on the applicable Federal land; ``(B) for fiscal year 2007, any funds appropriated to carry out this Act; and ``(C) to the extent of any shortfall, out of any amounts in the Treasury of the United States not otherwise appropriated. ``(c) Distribution and Expenditure of Payments.-- ``(1) DISTRIBUTION METHOD.--A State that receives a payment under subsection (a) for Federal land described in section 3(7)(A) shall distribute the appropriate payment amount among the appropriate counties in the State in accordance with-- ``(A) the Act of May 23, 1908 (16 U.S.C. 500); and ``(B) section 13 of the Act of March 1, 1911 (36 Stat. 963; 16 U.S.C. 500). ``(2) EXPENDITURE PURPOSES.--Subject to subsection (d), payments received by a State under subsection (a) and distributed to counties in accordance with paragraph (1) shall be expended as required by the laws referred to in paragraph (1). ``(d) Expenditure Rules for Eligible Counties.-- ``(1) ALLOCATIONS.-- ``(A) USE OF PORTION IN SAME MANNER AS 25-PERCENT PAYMENT OR 50-PERCENT PAYMENT, AS APPLICABLE.--Except as provided in paragraph (3)(B), if an eligible county elects to receive its share of the State payment or the county payment, not less than 80 percent, but not more than 85 percent, of the funds shall be expended in the same manner in which the 25-percent payments or 50-percent payment, as applicable, are required to be expended. ``(B) ELECTION AS TO USE OF BALANCE.--Except as provided in subparagraph (C), an eligible county shall elect to do 1 or more of the following with the balance of any funds not expended pursuant to subparagraph (A): ``(i) Reserve any portion of the balance for projects in accordance with title II. ``(ii) Reserve not more than 7 percent of the total share for the eligible county of the State payment or the county payment for projects in accordance with title III. ``(iii) Return the portion of the balance not reserved under clauses (i) and (ii) to the Treasury of the United States. ``(C) COUNTIES WITH MODEST DISTRIBUTIONS.--In the case of each eligible county to which more than $100,000, but less than $350,000, is distributed for any fiscal year pursuant to either or both of paragraphs (1)(B) and (2)(B) of subsection (a), the eligible county, with respect to the balance of any funds not expended pursuant to subparagraph (A) for that fiscal year, shall-- ``(i) reserve any portion of the balance for-- ``(I) carrying out projects under title II; ``(II) carrying out projects under title III; or ``(III) a combination of the purposes described in subclauses (I) and (II); or ``(ii) return the portion of the balance not reserved under clause (i) to the Treasury of the United States. ``(2) DISTRIBUTION OF FUNDS.-- ``(A) IN GENERAL.--Funds reserved by an eligible county under subparagraph (B)(i) or (C)(i) of paragraph (1) for carrying out projects under title II shall be deposited in a special account in the Treasury of the United States. ``(B) AVAILABILITY.--Amounts deposited under subparagraph (A) shall-- ``(i) be available for expenditure by the Secretary concerned, without further appropriation; and ``(ii) remain available until expended in accordance with title II. ``(3) ELECTION.-- ``(A) NOTIFICATION.-- ``(i) IN GENERAL.--An eligible county shall notify the Secretary concerned of an election by the eligible county under this subsection not later than September 30 of each fiscal year. ``(ii) FAILURE TO ELECT.--Except as provided in subparagraph (B), if the eligible county fails to make an election by the date specified in clause (i), the eligible county shall-- ``(I) be considered to have elected to expend 85 percent of the funds in accordance with paragraph (1)(A); and ``(II) return the balance to the Treasury of the United States. ``(B) COUNTIES WITH MINOR DISTRIBUTIONS.--In the case of each eligible county to which less than $100,000 is distributed for any fiscal year pursuant to either or both of paragraphs (1)(B) and (2)(B) of subsection (a), the eligible county may elect to expend all the funds in the same manner in which the 25-percent payments or 50-percent payments, as applicable, are required to be expended. ``(e) Time for Payment.--The payments required under this section for a fiscal year shall be made as soon as practicable after the end of that fiscal year. ``SEC. 103. TRANSITION PAYMENTS TO THE STATES OF CALIFORNIA, OREGON, AND WASHINGTON. ``(a) Definitions.--In this section: ``(1) ADJUSTED AMOUNT.--The term `adjusted amount' means, with respect to a covered State-- ``(A) for fiscal year 2007-- ``(i) the sum of the amounts paid for fiscal year 2006 under section 102(a)(2) (as in effect on September 29, 2006) for the eligible counties in the covered State that have elected under section 102(b) to receive a share of the State payment for fiscal year 2007; and ``(ii) the sum of the amounts paid for fiscal year 2006 under section 103(a)(2) (as in effect on September 29, 2006) for the eligible counties in the State of Oregon that have elected under section 102(b) to receive the county payment for fiscal year 2007; ``(B) for fiscal year 2008, 90 percent of-- ``(i) the sum of the amounts paid for fiscal year 2006 under section 102(a)(2) (as in effect on September 29, 2006) for the eligible counties in the covered State that have elected under section 102(b) to receive a share of the State payment for fiscal year 2008; and ``(ii) the sum of the amounts paid for fiscal year 2006 under section 103(a)(2) (as in effect on September 29, 2006) for the eligible counties in the State of Oregon that have elected under section 102(b) to receive the county payment for fiscal year 2008; ``(C) for fiscal year 2009, 81 percent of-- ``(i) the sum of the amounts paid for fiscal year 2006 under section 102(a)(2) (as in effect on September 29, 2006) for the eligible counties in the covered State that have elected under section 102(b) to receive a share of the State payment for fiscal year 2009; and ``(ii) the sum of the amounts paid for fiscal year 2006 under section 103(a)(2) (as in effect on September 29, 2006) for the eligible counties in the State of Oregon that have elected under section 102(b) to receive the county payment for fiscal year 2009; and ``(D) for fiscal year 2010, 73 percent of-- ``(i) the sum of the amounts paid for fiscal year 2006 under section 102(a)(2) (as in effect on September 29, 2006) for the eligible counties in the covered State that have elected under section 102(b) to receive a share of the State payment for fiscal year 2010; and ``(ii) the sum of the amounts paid for fiscal year 2006 under section 103(a)(2) (as in effect on September 29, 2006) for the eligible counties in the State of Oregon that have elected under section 102(b) to receive the county payment for fiscal year 2010. ``(2) COVERED STATE.--The term `covered State' means each of the States of California, Oregon, and Washington. ``(b) Transition Payments.--For each of fiscal years 2007 through 2010, in lieu of the payment amounts that otherwise would have been made under paragraphs (1)(B) and (2)(B) of section 102(a), the Secretary of the Treasury shall pay the adjusted amount to each covered State and the eligible counties within the covered State, as applicable. ``(c) Distribution of Adjusted Amount in Oregon and Washington.--It is the intent of Congress that the method of distributing the payments under subsection (b) among the counties in the States of Oregon and Washington for each of fiscal years 2007 through 2010 be in the same proportion that the payments were distributed to the eligible counties in fiscal year 2006. ``(d) Distribution of Payments in California.--The following payments shall be distributed among the eligible counties in the State of California in the same proportion that payments under section 102(a)(2) (as in effect on September 29, 2006) were distributed to the eligible counties for fiscal year 2006: ``(1) Payments to the State of California under subsection (b). ``(2) The shares of the eligible counties of the State payment for California under section 102 for fiscal year 2011. ``(e) Treatment of Payments.--For purposes of this Act, any payment made under subsection (b) shall be considered to be a payment made under section 102(a). ``TITLE II--SPECIAL PROJECTS ON FEDERAL LAND ``SEC. 201. DEFINITIONS. ``In this title: ``(1) PARTICIPATING COUNTY.--The term `participating county' means an eligible county that elects under section 102(d) to expend a portion of the Federal funds received under section 102 in accordance with this title. ``(2) PROJECT FUNDS.--The term `project funds' means all funds an eligible county elects under section 102(d) to reserve for expenditure in accordance with this title. ``(3) RESOURCE ADVISORY COMMITTEE.--The term `resource advisory committee' means-- ``(A) an advisory committee established by the Secretary concerned under section 205; or ``(B) an advisory committee determined by the Secretary concerned to meet the requirements of section 205. ``(4) RESOURCE MANAGEMENT PLAN.--The term `resource management plan' means-- ``(A) a land use plan prepared by the Bureau of Land Management for units of the Federal land described in section 3(7)(B) pursuant to section 202 of the Federal Land Policy and Management Act of 1976 (43 U.S.C. 1712); or ``(B) a land and resource management plan prepared by the Forest Service for units of the National Forest System pursuant to section 6 of the Forest and Rangeland Renewable Resources Planning Act of 1974l (16 U.S.C. 1604). ``SEC. 202. GENERAL LIMITATION ON USE OF PROJECT FUNDS. ``(a) Limitation.--Project funds shall be expended solely on projects that meet the requirements of this title. ``(b) Authorized Uses.--Project funds may be used by the Secretary concerned for the purpose of entering into and implementing cooperative agreements with willing Federal agencies, State and local governments, private and nonprofit entities, and landowners for protection, restoration, and enhancement of fish and wildlife habitat, and other resource objectives consistent with the purposes of this Act on Federal land and on non-Federal land where projects would benefit the resources on Federal land. ``SEC. 203. SUBMISSION OF PROJECT PROPOSALS. ``(a) Submission of Project Proposals to Secretary Concerned.-- ``(1) PROJECTS FUNDED USING PROJECT FUNDS.--Not later than September 30 for fiscal year 2007, and each September 30 thereafter for each succeeding fiscal year through fiscal year 2011, each resource advisory committee shall submit to the Secretary concerned a description of any projects that the resource advisory committee proposes the Secretary undertake using any project funds reserved by eligible counties in the area in which the resource advisory committee has geographic jurisdiction. ``(2) PROJECTS FUNDED USING OTHER FUNDS.--A resource advisory committee may submit to the Secretary concerned a description of any projects that the committee proposes the Secretary undertake using funds from State or local governments, or from the private sector, other than project funds and funds appropriated and otherwise available to do similar work. ``(3) JOINT PROJECTS.--Participating counties or other persons may propose to pool project funds or other funds, described in paragraph (2), and jointly propose a project or group of projects to a resource advisory committee established under section 205. ``(b) Required Description of Projects.--In submitting proposed projects to the Secretary concerned under subsection (a), a resource advisory committee shall include in the description of each proposed project the following information: ``(1) The purpose of the project and a description of how the project will meet the purposes of this title. ``(2) The anticipated duration of the project. ``(3) The anticipated cost of the project. ``(4) The proposed source of funding for the project, whether project funds or other funds. ``(5)(A) Expected outcomes, including how the project will meet or exceed desired ecological conditions, maintenance objectives, or stewardship objectives. ``(B) An estimate of the amount of any timber, forage, and other commodities and other economic activity, including jobs generated, if any, anticipated as part of the project. ``(6) A detailed monitoring plan, including funding needs and sources, that-- ``(A) tracks and identifies the positive or negative impacts of the project, implementation, and provides for validation monitoring; and ``(B) includes an assessment of the following: ``(i) Whether or not the project met or exceeded desired ecological conditions; created local employment or training opportunities, including summer youth jobs programs such as the Youth Conservation Corps where appropriate. ``(ii) Whether the project improved the use of, or added value to, any products removed from land consistent with the purposes of this title. ``(7) An assessment that the project is to be in the public interest. ``(c) Authorized Projects.--Projects proposed under subsection (a) shall be consistent with section 2. ``SEC. 204. EVALUATION AND APPROVAL OF PROJECTS BY SECRETARY CONCERNED. ``(a) Conditions for Approval of Proposed Project.--The Secretary concerned may make a decision to approve a project submitted by a resource advisory committee under section 203 only if the proposed project satisfies each of the following conditions: ``(1) The project complies with all applicable Federal laws (including regulations). ``(2) The project is consistent with the applicable resource management plan and with any watershed or subsequent plan developed pursuant to the resource management plan and approved by the Secretary concerned. ``(3) The project has been approved by the resource advisory committee in accordance with section 205, including the procedures issued under subsection (e) of that section. ``(4) A project description has been submitted by the resource advisory committee to the Secretary concerned in accordance with section 203. ``(5) The project will improve the maintenance of existing infrastructure, implement stewardship objectives that enhance forest ecosystems, and restore and improve land health and water quality. ``(b) Environmental Reviews.-- ``(1) REQUEST FOR PAYMENT BY COUNTY.--The Secretary concerned may request the resource advisory committee submitting a proposed project to agree to the use of project funds to pay for any environmental review, consultation, or compliance with applicable environmental laws required in connection with the project. ``(2) CONDUCT OF ENVIRONMENTAL REVIEW.--If a payment is requested under paragraph (1) and the resource advisory committee agrees to the expenditure of funds for this purpose, the Secretary concerned shall conduct environmental review, consultation, or other compliance responsibilities in accordance with Federal laws (including regulations). ``(3) EFFECT OF REFUSAL TO PAY.-- ``(A) IN GENERAL.--If a resource advisory committee does not agree to the expenditure of funds under paragraph (1), the project shall be deemed withdrawn from further consideration by the Secretary concerned pursuant to this title. ``(B) EFFECT OF WITHDRAWAL.--A withdrawal under subparagraph (A) shall be deemed to be a rejection of the project for purposes of section 207(c). ``(c) Decisions of Secretary Concerned.-- ``(1) REJECTION OF PROJECTS.-- ``(A) IN GENERAL.--A decision by the Secretary concerned to reject a proposed project shall be at the sole discretion of the Secretary concerned. ``(B) NO ADMINISTRATIVE APPEAL OR JUDICIAL REVIEW.--Notwithstanding any other provision of law, a decision by the Secretary concerned to reject a proposed project shall not be subject to administrative appeal or judicial review. ``(C) NOTICE OF REJECTION.--Not later than 30 days after the date on which the Secretary concerned makes the rejection decision, the Secretary concerned shall notify in writing the resource advisory committee that submitted the proposed project of the rejection and the reasons for rejection. ``(2) NOTICE OF PROJECT APPROVAL.--The Secretary concerned shall publish in the Federal Register notice of each project approved under subsection (a) if the notice would be required had the project originated with the Secretary. ``(d) Source and Conduct of Project.--Once the Secretary concerned accepts a project for review under section 203, the acceptance shall be deemed a Federal action for all purposes. ``(e) Implementation of Approved Projects.-- ``(1) COOPERATION.--Notwithstanding chapter 63 of title 31, United States Code, using project funds the Secretary concerned may enter into contracts, grants, and cooperative agreements with States and local governments, private and nonprofit entities, and landowners and other persons to assist the Secretary in carrying out an approved project. ``(2) BEST VALUE CONTRACTING.-- ``(A) IN GENERAL.--For any project involving a contract authorized by paragraph (1) the Secretary concerned may elect a source for performance of the contract on a best value basis. ``(B) FACTORS.--The Secretary concerned shall determine best value based on such factors as-- ``(i) the technical demands and complexity of the work to be done; ``(ii)(I) the ecological objectives of the project; and ``(II) the sensitivity of the resources being treated; ``(iii) the past experience by the contractor with the type of work being done, using the type of equipment proposed for the project, and meeting or exceeding desired ecological conditions; and ``(iv) the commitment of the contractor to hiring highly qualified workers and local residents. ``(3) MERCHANTABLE TIMBER CONTRACTING PILOT PROGRAM.-- ``(A) ESTABLISHMENT.--The Secretary concerned shall establish a pilot program to implement a certain percentage of approved projects involving the sale of merchantable timber using separate contracts for-- ``(i) the harvesting or collection of merchantable timber; and ``(ii) the sale of the timber. ``(B) ANNUAL PERCENTAGES.--Under the pilot program, the Secretary concerned shall ensure that, on a nationwide basis, not less than the following percentage of all approved projects involving the sale of merchantable timber are implemented using separate contracts: ``(i) For fiscal year 2007, 25 percent. ``(ii) For fiscal year 2008, 35 percent. ``(iii) For fiscal year 2009, 45 percent. ``(iv) For each of fiscal years 2010 and 2011, 50 percent. ``(C) INCLUSION IN PILOT PROGRAM.--The decision whether to use separate contracts to implement a project involving the sale of merchantable timber shall be made by the Secretary concerned after the approval of the project under this title. ``(D) ASSISTANCE.-- ``(i) IN GENERAL.--The Secretary concerned may use funds from any appropriated account available to the Secretary for the Federal land to assist in the administration of projects conducted under the pilot program. ``(ii) MAXIMUM AMOUNT OF ASSISTANCE.--The total amount obligated under this subparagraph may not exceed $1,000,000 for any fiscal year during which the pilot program is in effect. ``(E) REVIEW AND REPORT.-- ``(i) INITIAL REPORT.--Not later than September 30, 2009, the Comptroller General shall submit to the Committees on Agriculture, Nutrition, and Forestry and Energy and Natural Resources of the Senate and the Committees on Agriculture and Natural Resources of the House of Representatives a report assessing the pilot program. ``(ii) ANNUAL REPORT.--The Secretary concerned shall submit to the Committees on Agriculture, Nutrition, and Forestry and Energy and Natural Resources of the Senate and the Committees on Agriculture and Natural Resources of the House of Representatives an annual report describing the results of the pilot program. ``(f) Requirements for Project Funds.--The Secretary shall ensure that at least 50 percent of all project funds be used for projects that are primarily dedicated-- ``(1) to road maintenance, decommissioning, or obliteration; or ``(2) to restoration of streams and watersheds. ``SEC. 205. RESOURCE ADVISORY COMMITTEES. ``(a) Establishment and Purpose of Resource Advisory Committees.-- ``(1) ESTABLISHMENT.--The Secretary concerned shall establish and maintain resource advisory committees to perform the duties in subsection (b), except as provided in paragraph (4). ``(2) PURPOSE.--The purpose of a resource advisory committee shall be-- ``(A) to improve collaborative relationships; and ``(B) to provide advice and recommendations to the land management agencies consistent with the purposes of this title. ``(3) ACCESS TO RESOURCE ADVISORY COMMITTEES.--To ensure that each unit of Federal land has access to a resource advisory committee, and that there is sufficient interest in participation on a committee to ensure that membership can be balanced in terms of the points of view represented and the functions to be performed, the Secretary concerned may, establish resource advisory committees for part of, or 1 or more, units of Federal land. ``(4) EXISTING ADVISORY COMMITTEES.-- ``(A) IN GENERAL.--An advisory committee that meets the requirements of this section, a resource advisory committee established before September 29, 2006, or an advisory committee determined by the Secretary concerned before September 29, 2006, to meet the requirements of this section may be deemed by the Secretary concerned to be a resource advisory committee for the purposes of this title. ``(B) CHARTER.--A charter for a committee described in subparagraph (A) that was filed on or before September 29, 2006, shall be considered to be filed for purposes of this Act. ``(C) BUREAU OF LAND MANAGEMENT ADVISORY COMMITTEES.--The Secretary of the Interior may deem a resource advisory committee meeting the requirements of subpart 1784 of part 1780 of title 43, Code of Federal Regulations, as a resource advisory committee for the purposes of this title. ``(b) Duties.--A resource advisory committee shall-- ``(1) review projects proposed under this title by participating counties and other persons; ``(2) propose projects and funding to the Secretary concerned under section 203; ``(3) provide early and continuous coordination with appropriate land management agency officials in recommending projects consistent with purposes of this Act under this title; ``(4) provide frequent opportunities for citizens, organizations, tribes, land management agencies, and other interested parties to participate openly and meaningfully, beginning at the early stages of the project development process under this title; ``(5)(A) monitor projects that have been approved under section 204; and ``(B) advise the designated Federal official on the progress of the monitoring efforts under subparagraph (A); and ``(6) make recommendations to the Secretary concerned for any appropriate changes or adjustments to the projects being monitored by the resource advisory committee. ``(c) Appointment by the Secretary.-- ``(1) APPOINTMENT AND TERM.-- ``(A) IN GENERAL.--The Secretary concerned, shall appoint the members of resource advisory committees for a term of 4 years beginning on the date of appointment. ``(B) REAPPOINTMENT.--The Secretary concerned may reappoint members to subsequent 4-year terms. ``(2) BASIC REQUIREMENTS.--The Secretary concerned shall ensure that each resource advisory committee established meets the requirements of subsection (d). ``(3) INITIAL APPOINTMENT.--Not later than 180 days after the date of the enactment of this Act, the Secretary concerned shall make initial appointments to the resource advisory committees. ``(4) VACANCIES.--The Secretary concerned shall make appointments to fill vacancies on any resource advisory committee as soon as practicable after the vacancy has occurred. ``(5) COMPENSATION.--Members of the resource advisory committees shall not receive any compensation. ``(d) Composition of Advisory Committee.-- ``(1) NUMBER.--Each resource advisory committee shall be comprised of 15 members. ``(2) COMMUNITY INTERESTS REPRESENTED.--Committee members shall be representative of the interests of the following 3 categories: ``(A) 5 persons that-- ``(i) represent organized labor or non-timber forest product harvester groups; ``(ii) represent developed outdoor recreation, off highway vehicle users, or commercial recreation activities; ``(iii) represent-- ``(I) energy and mineral development interests; or ``(II) commercial or recreational fishing interests; ``(iv) represent the commercial timber industry; or ``(v) hold Federal grazing or other land use permits, or represent nonindustrial private forest land owners, within the area for which the committee is organized. ``(B) 5 persons that represent-- ``(i) nationally recognized environmental organizations; ``(ii) regionally or locally recognized environmental organizations; ``(iii) dispersed recreational activities; ``(iv) archaeological and historical interests; or ``(v) nationally or regionally recognized wild horse and burro interest groups, wildlife or hunting organizations, or watershed associations. ``(C) 5 persons that-- ``(i) hold State elected office (or a designee); ``(ii) hold county or local elected office; ``(iii) represent American Indian tribes within or adjacent to the area for which the committee is organized; ``(iv) are school officials or teachers; or ``(v) represent the affected public at large. ``(3) BALANCED REPRESENTATION.--In appointing committee members from the 3 categories in paragraph (2), the Secretary concerned shall provide for balanced and broad representation from within each category. ``(4) GEOGRAPHIC DISTRIBUTION.--The members of a resource advisory committee shall reside within the State in which the committee has jurisdiction and, to extent practicable, the Secretary concerned shall ensure local representation in each category in paragraph (2). ``(5) CHAIRPERSON.--A majority on each resource advisory committee shall select the chairperson of the committee. ``(e) Approval Procedures.-- ``(1) IN GENERAL.--Subject to paragraph (3), each resource advisory committee shall establish procedures for proposing projects to the Secretary concerned under this title. ``(2) QUORUM.--A quorum must be present to constitute an official meeting of the committee. ``(3) APPROVAL BY MAJORITY OF MEMBERS.--A project may be proposed by a resource advisory committee to the Secretary concerned under section 203(a), if the project has been approved by a majority of members of the committee from each of the 3 categories in subsection (d)(2). ``(f) Other Committee Authorities and Requirements.-- ``(1) STAFF ASSISTANCE.--A resource advisory committee may submit to the Secretary concerned a request for periodic staff assistance from Federal employees under the jurisdiction of the Secretary. ``(2) MEETINGS.--All meetings of a resource advisory committee shall be announced at least 1 week in advance in a local newspaper of record and shall be open to the public. ``(3) RECORDS.--A resource advisory committee shall maintain records of the meetings of the committee and make the records available for public inspection. ``SEC. 206. USE OF PROJECT FUNDS. ``(a) Agreement Regarding Schedule and Cost of Project.-- ``(1) AGREEMENT BETWEEN PARTIES.--The Secretary concerned may carry out a project submitted by a resource advisory committee under section 203(a) using project funds or other funds described in section 203(a)(2), if, as soon as practicable after the issuance of a decision document for the project and the exhaustion of all administrative appeals and judicial review of the project decision, the Secretary concerned and the resource advisory committee enter into an agreement addressing, at a minimum, the following: ``(A) The schedule for completing the project. ``(B) The total cost of the project, including the level of agency overhead to be assessed against the project. ``(C) For a multiyear project, the estimated cost of the project for each of the fiscal years in which it will be carried out. ``(D) The remedies for failure of the Secretary concerned to comply with the terms of the agreement consistent with current Federal law. ``(2) LIMITED USE OF FEDERAL FUNDS.--The Secretary concerned may decide, at the sole discretion of the Secretary concerned, to cover the costs of a portion of an approved project using Federal funds appropriated or otherwise available to the Secretary for the same purposes as the project. ``(b) Transfer of Project Funds.-- ``(1) INITIAL TRANSFER REQUIRED.--As soon as practicable after the agreement is reached under subsection (a) with regard to a project to be funded in whole or in part using project funds, or other funds described in section 203(a)(2), the Secretary concerned shall transfer to the applicable unit of National Forest System land or Bureau of Land Management District an amount of project funds equal to-- ``(A) in the case of a project to be completed in a single fiscal year, the total amount specified in the agreement to be paid using project funds, or other funds described in section 203(a)(2); or ``(B) in the case of a multiyear project, the amount specified in the agreement to be paid using project funds, or other funds described in section 203(a)(2) for the first fiscal year. ``(2) CONDITION ON PROJECT COMMENCEMENT.--The unit of National Forest System land or Bureau of Land Management District concerned, shall not commence a project until the project funds, or other funds described in section 203(a)(2) required to be transferred under paragraph (1) for the project, have been made available by the Secretary concerned. ``(3) SUBSEQUENT TRANSFERS FOR MULTIYEAR PROJECTS.-- ``(A) IN GENERAL.--For the second and subsequent fiscal years of a multiyear project to be funded in whole or in part using project funds, the unit of National Forest System land or Bureau of Land Management District concerned shall use the amount of project funds required to continue the project in that fiscal year according to the agreement entered into under subsection (a). ``(B) SUSPENSION OF WORK.--The Secretary concerned shall suspend work on the project if the project funds required by the agreement in the second and subsequent fiscal years are not available. ``SEC. 207. AVAILABILITY OF PROJECT FUNDS. ``(a) Submission of Proposed Projects to Obligate Funds.--By September 30 of each fiscal year through fiscal year 2011, a resource advisory committee shall submit to the Secretary concerned pursuant to section 203(a)(1) a sufficient number of project proposals that, if approved, would result in the obligation of at least the full amount of the project funds reserved by the participating county in the preceding fiscal year. ``(b) Use or Transfer of Unobligated Funds.--Subject to section 208, if a resource advisory committee fails to comply with subsection (a) for a fiscal year, any project funds reserved by the participating county in the preceding fiscal year and remaining unobligated shall be available for use as part of the project submissions in the next fiscal year. ``(c) Effect of Rejection of Projects.--Subject to section 208, any project funds reserved by a participating county in the preceding fiscal year that are unobligated at the end of a fiscal year because the Secretary concerned has rejected one or more proposed projects shall be available for use as part of the project submissions in the next fiscal year. ``(d) Effect of Court Orders.-- ``(1) IN GENERAL.--If an approved project under this Act is enjoined or prohibited by a Federal court, the Secretary concerned shall return the unobligated project funds related to the project to the participating county or counties that reserved the funds. ``(2) EXPENDITURE OF FUNDS.--The returned funds shall be available for the county to expend in the same manner as the funds reserved by the county under subparagraph (B) or (C)(i) of section 102(d)(1). ``SEC. 208. TERMINATION OF AUTHORITY. ``(a) In General.--The authority to initiate projects under this title shall terminate on September 30, 2011. ``(b) Deposits in Treasury.--Any project funds not obligated by September 30, 2012, shall be deposited in the Treasury of the United States. ``TITLE III--COUNTY FUNDS ``SEC. 301. DEFINITIONS. ``In this title: ``(1) COUNTY FUNDS.--The term `county funds' means all funds an eligible county elects under section 102(d) to reserve for expenditure in accordance with this title. ``(2) PARTICIPATING COUNTY.--The term `participating county' means an eligible county that elects under section 102(d) to expend a portion of the Federal funds received under section 102 in accordance with this title. ``SEC. 302. USE. ``(a) Authorized Uses.--A participating county, including any applicable agencies of the participating county, shall use county funds, in accordance with this title, only-- ``(1) to carry out activities under the Firewise Communities program to provide to homeowners in fire-sensitive ecosystems education on, and assistance with implementing, techniques in home siting, home construction, and home landscaping that can increase the protection of people and property from wildfires; ``(2) to reimburse the participating county for search and rescue and other emergency services, including firefighting, that are-- ``(A) performed on Federal land after the date on which the use was approved under subsection (b); ``(B) paid for by the participating county; and ``(3) to develop community wildfire protection plans in coordination with the appropriate Secretary concerned. ``(b) Proposals.--A participating county shall use county funds for a use described in subsection (a) only after a 45-day public comment period, at the beginning of which the participating county shall-- ``(1) publish in any publications of local record a proposal that describes the proposed use of the county funds; and ``(2) submit the proposal to any resource advisory committee established under section 205 for the participating county. ``SEC. 303. CERTIFICATION. ``(a) In General.--Not later than February 1 of the year after the year in which any county funds were expended by a participating county, the appropriate official of the participating county shall submit to the Secretary concerned a certification that the county funds expended in the applicable year have been used for the uses authorized under section 302(a), including a description of the amounts expended and the uses for which the amounts were expended. ``(b) Review.--The Secretary concerned shall review the certifications submitted under subsection (a) as the Secretary concerned determines to be appropriate. ``SEC. 304. TERMINATION OF AUTHORITY. ``(a) In General.--The authority to initiate projects under this title terminates on September 30, 2011. ``(b) Availability.--Any county funds not obligated by September 30, 2012, shall be returned to the Treasury of the United States. ``TITLE IV--MISCELLANEOUS PROVISIONS ``SEC. 401. REGULATIONS. ``The Secretary of Agriculture and the Secretary of the Interior shall issue regulations to carry out the purposes of this Act. ``SEC. 402. AUTHORIZATION OF APPROPRIATIONS. ``There are authorized to be appropriated such sums as are necessary to carry out this Act for each of fiscal years 2007 through 2011. ``SEC. 403. TREATMENT OF FUNDS AND REVENUES. ``(a) Relation to Other Appropriations.--Funds made available under section 402 and funds made available to a Secretary concerned under section 206 shall be in addition to any other annual appropriations for the Forest Service and the Bureau of Land Management. ``(b) Deposit of Revenues and Other Funds.--All revenues generated from projects pursuant to title II, including any interest accrued from the revenues, shall be deposited in the Treasury of the United States.''. (b) Forest Receipt Payments to Eligible States and Counties.-- (1) ACT OF MAY 23, 1908.--The sixth paragraph under the heading `` forest service'' in the Act of May 23, 1908 (16 U.S.C. 500) is amended in the first sentence by striking ``twenty-five percentum'' and all that follows through ``shall be paid'' and inserting the following: ``an amount equal to the annual average of 25 percent of all amounts received for the applicable fiscal year and each of the preceding 6 fiscal years from each national forest shall be paid''. (2) WEEKS LAW.--Section 13 of the Act of March 1, 1911 (commonly known as the ``Weeks Law'') (16 U.S.C. 500) is amended in the first sentence by striking ``twenty-five percentum'' and all that follows through ``shall be paid'' and inserting the following: ``an amount equal to the annual average of 25 percent of all amounts received for the applicable fiscal year and each of the preceding 6 fiscal years from each national forest shall be paid''. (c) Payments in Lieu of Taxes.-- (1) IN GENERAL.--Section 6906 of title 31, United States Code, is amended to read as follows:``§6906. Funding ``For each of fiscal years 2008 through 2012-- ``(1) each county or other eligible unit of local government shall be entitled to payment under this chapter; and ``(2) sums shall be made available to the Secretary of the Interior for obligation or expenditure in accordance with this chapter.''. (2) CONFORMING AMENDMENT.--The table of sections for chapter 69 of title 31, United States Code, is amended by striking the item relating to section 6906 and inserting the following: ``6906..Funding.''. (3) BUDGET SCOREKEEPING.-- (A) IN GENERAL.--Notwithstanding the Budget Scorekeeping Guidelines and the accompanying list of programs and accounts set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105-217, the amendment made by paragraph (1) shall be treated in the baseline for purposes of section 257 of the Balanced Budget and Emergency Deficit Control Act of 1985 (2 U.S.C. 907) (as in effect before September 30, 2002), by the Chairpersons of the Committee on the Budget of the House of Representatives and the Committee on the Budget of the Senate, as appropriate, for purposes of budget enforcement in the House of Representatives and the Senate, and under the Congressional Budget Act of 1974 (2 U.S.C. 601 et seq.) as if Payment in Lieu of Taxes (14-1114-0-1-806) were an account designated as Appropriated Entitlements and Mandatories for Fiscal Year 1997 in the joint explanatory statement of the committee of conference accompanying Conference Report 105-217. (B) EFFECTIVE DATE.--This paragraph shall-- (i) be effective beginning on the date of enactment of this Act; and (ii) remain in effect for any fiscal year for which the entitlement in section 6906 of title 31, United States Code (as amended by paragraph (1)), applies. (As printed in the Congressional Record for the Senate on Jun 19, 2007.)
	S. Amdt. 1705	Kerry, John [D-MA]	June 19, 2007	Offered on June 19, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1706	Kerry, John [D-MA]	June 19, 2007	Passed by voice vote on June 21, 2007.
	To establish a small business energy efficiency program, and for other purposes. Show amendment details
	S. Amdt. 1707	Kerry, John [D-MA]	June 19, 2007	Offered on June 19, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1708	Tester, Jon [D-MT]	June 19, 2007	Offered on June 19, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1710	Feingold, Russell [D-WI]	June 19, 2007	Passed by voice vote on June 21, 2007.
	To clarify the purposes of the energy and environmental block grant program. Show amendment details
	S. Amdt. 1711	Pryor, Mark [D-AR]	June 19, 2007	Offered on June 19, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1712	Pryor, Mark [D-AR]	June 19, 2007	Offered on June 19, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1713	Pryor, Mark [D-AR]	June 19, 2007	Offered on June 19, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1715	Craig, Larry [R-ID]	June 19, 2007	Offered on June 19, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1716	Webb, Jim [D-VA]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1717	Carper, Thomas [D-DE]	June 20, 2007	Passed by voice vote on June 21, 2007.
	To require the Secretary of the Interior, acting through the Director of the Minerals Management Service, to conduct a study to assess each offshore wind resource located in the region of the eastern outer Continental Shelf. Show amendment details
select this vote	S. Amdt. 1718	Gregg, Judd [R-NH]	June 20, 2007	Offered on June 20, 2007.
	To strike the provision extending the additional duty on ethanol and for other purposes. Show amendment details
	S. Amdt. 1719	Cornyn, John [R-TX]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1720	Inhofe, James [R-OK]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1721	Vitter, David [R-LA]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1722	Vitter, David [R-LA]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1723	Vitter, David [R-LA]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1724	Enzi, Michael [R-WY]	June 20, 2007	Passed by voice vote on June 21, 2007.
	To modify the deadline by which the President is required to approve or disapprove a certain State petition. Show amendment details
	S. Amdt. 1725	Enzi, Michael [R-WY]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1726	Hutchison, Kay [R-TX]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1727	Reed, John [D-RI]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1728	Brown, Sherrod [D-OH]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1729	Bingaman, Jeff [D-NM]	June 20, 2007	Passed by voice vote on June 21, 2007.
	To provide for the treatment of certain applications and requests. Show amendment details
	S. Amdt. 1730	Bingaman, Jeff [D-NM]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1731	Sununu, John [R-NH]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1732	Kyl, Jon [R-AZ]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1733	Kyl, Jon [R-AZ]	June 20, 2007	Offered on June 20, 2007.
	To provide a condition precedent for the effective date of the revenue raisers. Show amendment details
	S. Amdt. 1734	Burr, Richard [R-NC]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1735	Obama, Barack [D-IL]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1736	Reid, Harry [D-NV]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1737	Reid, Harry [D-NV]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1738	Coleman, Norm [R-MN]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1739	Salazar, Ken [D-CO]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1740	Pryor, Mark [D-AR]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1741	Stevens, Ted [R-AK]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1742	Stevens, Ted [R-AK]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1743	Stevens, Ted [R-AK]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1744	Boxer, Barbara [D-CA]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1745	Hutchison, Kay [R-TX]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1746	Kerry, John [D-MA]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1747	Coleman, Norm [R-MN]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1748	Enzi, Michael [R-WY]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1749	Bond, Christopher [R-MO]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1750	Hatch, Orrin [R-UT]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1751	Crapo, Michael [R-ID]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1752	Grassley, Charles [R-IA]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1754	DeMint, Jim [R-SC]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1755	DeMint, Jim [R-SC]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1756	DeMint, Jim [R-SC]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1757	DeMint, Jim [R-SC]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1758	Reed, John [D-RI]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1759	Wyden, Ron [D-OR]	June 20, 2007	Passed by voice vote on June 21, 2007.
	To provide for a national assessment of carbon sequestration and methane and nitrous oxide emissions from terrestrial ecosystems. Show amendment details
	S. Amdt. 1760	Bingaman, Jeff [D-NM]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1761	Cardin, Benjamin [D-MD]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1762	Voinovich, George [R-OH]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1763	Harkin, Thomas [D-IA]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1764	Akaka, Daniel [D-HI]	June 20, 2007	Passed by voice vote on June 21, 2007.
	To promote the development and use of marine and hydrokinetic renewable energy technologies. Show amendment details
	S. Amdt. 1765	Brown, Sherrod [D-OH]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1766	Brown, Sherrod [D-OH]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1767	Brown, Sherrod [D-OH]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1768	Brown, Sherrod [D-OH]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1769	Brown, Sherrod [D-OH]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1770	Durbin, Richard [D-IL]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1771	Durbin, Richard [D-IL]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1772	Alexander, Lamar [R-TN]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1773	Alexander, Lamar [R-TN]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1774	Alexander, Lamar [R-TN]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1775	Alexander, Lamar [R-TN]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1776	Vitter, David [R-LA]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1777	Kerry, John [D-MA]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1778	Kerry, John [D-MA]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1779	Harkin, Thomas [D-IA]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1780	McCaskill, Claire [D-MO]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1781	Byrd, Robert [D-WV]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1782	Brown, Sherrod [D-OH]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1783	Brown, Sherrod [D-OH]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1784	Carper, Thomas [D-DE]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1785	Carper, Thomas [D-DE]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1786	Biden, Joseph [D-DE]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1787	Biden, Joseph [D-DE]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1788	Stevens, Ted [R-AK]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1789	Salazar, Ken [D-CO]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1790	Salazar, Ken [D-CO]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1791	Schumer, Charles [D-NY]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1792	Stevens, Ted [R-AK]	June 20, 2007	Passed by voice vote on June 21, 2007.
	To provide for corporate average fuel economy (CAFE) standards. Show amendment details
	S. Amdt. 1793	Stevens, Ted [R-AK]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1794	Stevens, Ted [R-AK]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1795	Stevens, Ted [R-AK]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1796	Harkin, Thomas [D-IA]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1797	Cantwell, Maria [D-WA]	June 20, 2007	Passed by voice vote on June 21, 2007.
	To modernize the electricity grid of the United States by catalyzing the production, use, and integration of technologies capable of communicating and recording valuable information relating to conditions of supply, consumer loads, and system performance. Show amendment details
select this vote	S. Amdt. 1798	Bingaman, Jeff [D-NM]	June 20, 2007	Passed by voice vote on June 21, 2007.
	To make technical corrections. Show amendment details
select this vote	S. Amdt. 1799	Boxer, Barbara [D-CA]	June 20, 2007	Passed by voice vote on June 21, 2007.
	To reduce emissions of carbon dioxide from the Capitol power plant. Show amendment details
select this vote	S. Amdt. 1800	Kyl, Jon [R-AZ]	June 20, 2007	Failed by roll call vote on June 20, 2007.
	To disallow the credit for renewable diesel for fuel that is coprocessed with petroleum. Show amendment details
	S. Amdt. 1801	Kyl, Jon [R-AZ]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1802	Dorgan, Byron [D-ND]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1803	Levin, Carl [D-MI]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1804	Carper, Thomas [D-DE]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1817	Stabenow, Debbie Ann [D-MI]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1818	Harkin, Thomas [D-IA]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1819	Hatch, Orrin [R-UT]	June 20, 2007	Offered on June 20, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1820	Bayh, Evan [D-IN]	June 21, 2007	Offered on June 21, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1821	Levin, Carl [D-MI]	June 21, 2007	Offered on June 21, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1822	Alexander, Lamar [R-TN]	June 21, 2007	Offered on June 21, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1823	Alexander, Lamar [R-TN]	June 21, 2007	Offered on June 21, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1824	Hatch, Orrin [R-UT]	June 21, 2007	Offered on June 21, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1825	Landrieu, Mary [D-LA]	June 21, 2007	Offered on June 21, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1826	Crapo, Michael [R-ID]	June 21, 2007	Offered on June 21, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1827	Hatch, Orrin [R-UT]	June 21, 2007	Offered on June 21, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1828	Kerry, John [D-MA]	June 21, 2007	Offered on June 21, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1829	Snowe, Olympia [R-ME]	June 21, 2007	Offered on June 21, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1830	Snowe, Olympia [R-ME]	June 21, 2007	Offered on June 21, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1831	Harkin, Thomas [D-IA]	June 21, 2007	Offered on June 21, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1832	Nelson, Ben [D-NE]	June 21, 2007	Offered on June 21, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1833	Kerry, John [D-MA]	June 21, 2007	Offered on June 21, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1834	Smith, Gordon [R-OR]	June 21, 2007	Offered on June 21, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1835	Smith, Gordon [R-OR]	June 21, 2007	Offered on June 21, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1837	Salazar, Ken [D-CO]	June 21, 2007	Offered on June 21, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1838	Smith, Gordon [R-OR]	June 21, 2007	Offered on June 21, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1839	Smith, Gordon [R-OR]	June 21, 2007	Offered on June 21, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1840	Obama, Barack [D-IL]	June 21, 2007	Offered on June 21, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1841	Coburn, Thomas [R-OK]	June 21, 2007	Offered on June 21, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1842	Stevens, Ted [R-AK]	June 21, 2007	Offered on June 21, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1843	Kerry, John [D-MA]	June 21, 2007	Offered on June 21, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1856	Inhofe, James [R-OK]	June 21, 2007	Offered on June 21, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1857	Inhofe, James [R-OK]	June 21, 2007	Offered on June 21, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1858	Kerry, John [D-MA]	June 21, 2007	Offered on June 21, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1859	Kerry, John [D-MA]	June 21, 2007	Offered on June 21, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1860	Kerry, John [D-MA]	June 21, 2007	Offered on June 21, 2007.
	Amendment information not available. Show amendment details
	S. Amdt. 1861	Kerry, John [D-MA]	June 21, 2007	Offered on June 21, 2007.
	Amendment information not available. Show amendment details
select this vote	S. Amdt. 1867	Bingaman, Jeff [D-NM]	June 22, 2007	Passed by voice vote on June 22, 2007.
	To amend the title. Show amendment details
	S. Amdt. 3841	Reid, Harry [D-NV]	December 12, 2007	Offered on December 12, 2007.
	In the nature of a substitute. Show amendment details
	S. Amdt. 3842	Reid, Harry [D-NV]	December 12, 2007	Offered on December 12, 2007.
	To change the enactment date. Show amendment details
	S. Amdt. 3850	Reid, Harry [D-NV]	December 13, 2007	Passed by voice vote on December 13, 2007.
	In the nature of a substitute. Show amendment details

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Organizations that took a position on
Energy Independence and Security Act of 2007: Motion to Invoke Cloture on the Baucus Amdt. No. 1704

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0 organizations opposed this amendment

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Includes reported contributions to congressional campaigns of Senators in office on day of vote, from interest groups invested in the vote according to MapLight, January 1, 2003 – December 31, 2008.
Contributions data source: OpenSecrets.org

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Name	Party	State	$ From Interest Groups That Supported	$ From Interest Groups That Opposed	Vote
Daniel K. Akaka	D	HI	$0	$0	Yes
Andrew Lamar Alexander	R	TN	$0	$0	No
Alan Wayne Allard	R	CO	$0	$0	No
Max Baucus	D	MT	$0	$0	Yes
Birch "Evan" Bayh	D	IN	$0	$0	Yes
Bob Bennett	R	UT	$0	$0	No
Joe Biden	D	DE	$0	$0	Yes
Jesse "Jeff" Bingaman	D	NM	$0	$0	Yes
Christopher "Kit" Bond	R	MO	$0	$0	No
Barbara Boxer	D	CA	$0	$0	Not Voting
Sherrod Brown	D	OH	$0	$0	Yes
Sam Brownback	R	KS	$0	$0	Not Voting
Jim Bunning	R	KY	$0	$0	No
Richard Burr	R	NC	$0	$0	No
Robert Byrd	D	WV	$0	$0	Yes
Maria Cantwell	D	WA	$0	$0	Yes
Ben Cardin	D	MD	$0	$0	Yes
Tom Carper	D	DE	$0	$0	Yes
Bob Casey	D	PA	$0	$0	Yes
Clarence Saxby Chambliss	R	GA	$0	$0	No
Hillary Clinton	D	NY	$0	$0	Yes
Tom Coburn	R	OK	$0	$0	Not Voting
William Thad Cochran	R	MS	$0	$0	No
Norm Coleman	R	MN	$0	$0	Yes
Susan Collins	R	ME	$0	$0	Yes
Gaylord Kent Conrad	D	ND	$0	$0	Yes
Bob Corker	R	TN	$0	$0	No
John Cornyn	R	TX	$0	$0	No
Larry Craig	R	ID	$0	$0	No
Mike Crapo	R	ID	$0	$0	Yes
Jim DeMint	R	SC	$0	$0	No
Chris Dodd	D	CT	$0	$0	Yes
Mary Elizabeth Dole	R	NC	$0	$0	No
Pete Domenici	R	NM	$0	$0	No
Byron Dorgan	D	ND	$0	$0	Yes
Dick Durbin	D	IL	$0	$0	Yes
John Ensign	R	NV	$0	$0	No
Mike Enzi	R	WY	$0	$0	No
Russ Feingold	D	WI	$0	$0	Yes
Dianne Feinstein	D	CA	$0	$0	Yes
Lindsey Graham	R	SC	$0	$0	No
Chuck Grassley	R	IA	$0	$0	Yes
Judd Gregg	R	NH	$0	$0	No
Chuck Hagel	R	NE	$0	$0	No
Tom Harkin	D	IA	$0	$0	Yes
Orrin Hatch	R	UT	$0	$0	No
Kay Bailey Hutchison	R	TX	$0	$0	No
Jim Inhofe	R	OK	$0	$0	No
Dan Inouye	D	HI	$0	$0	Yes
Johnny Isakson	R	GA	$0	$0	No
Tim Johnson	D	SD	$0	$0	Not Voting
Ted Kennedy	D	MA	$0	$0	Yes
John Kerry	D	MA	$0	$0	Yes
Amy Klobuchar	D	MN	$0	$0	Yes
Herb Kohl	D	WI	$0	$0	Yes
Jon Kyl	R	AZ	$0	$0	No
Mary Landrieu	D	LA	$0	$0	No
Frank Lautenberg	D	NJ	$0	$0	Yes
Patrick Leahy	D	VT	$0	$0	Yes
Carl Levin	D	MI	$0	$0	Yes
Joe Lieberman	I	CT	$0	$0	Yes
Blanche Lincoln	D	AR	$0	$0	Yes
Chester Trent Lott	R	MS	$0	$0	No
Dick Lugar	R	IN	$0	$0	Yes
Mel Martinez	R	FL	$0	$0	No
John McCain	R	AZ	$0	$0	Not Voting
Claire McCaskill	D	MO	$0	$0	Yes
Addison "Mitch" McConnell	R	KY	$0	$0	No
Bob Menéndez	D	NJ	$0	$0	Yes
Barbara Mikulski	D	MD	$0	$0	Yes
Lisa Murkowski	R	AK	$0	$0	No
Patty Murray	D	WA	$0	$0	Yes
Earl "Ben" Nelson	D	NE	$0	$0	Yes
Clarence "Bill" Nelson	D	FL	$0	$0	Yes
Barack Obama	D	IL	$0	$0	Yes
Mark Pryor	D	AR	$0	$0	Yes
John "Jack" Reed	D	RI	$0	$0	Yes
Harry Reid	D	NV	$0	$0	No
Charles "Pat" Roberts	R	KS	$0	$0	Yes
John "Jay" Rockefeller	D	WV	$0	$0	Yes
Ken Salazar	D	CO	$0	$0	Yes
Bernie Sanders	I	VT	$0	$0	Yes
Chuck Schumer	D	NY	$0	$0	Yes
Jeff Sessions	R	AL	$0	$0	Not Voting
Richard Shelby	R	AL	$0	$0	No
Gordon Smith	R	OR	$0	$0	Yes
Olympia Snowe	R	ME	$0	$0	Yes
Arlen Specter	D	PA	$0	$0	Yes
Debbie Stabenow	D	MI	$0	$0	Yes
Ted Stevens	R	AK	$0	$0	No
John Sununu	R	NH	$0	$0	No
Jon Tester	D	MT	$0	$0	Yes
John Thune	R	SD	$0	$0	Yes
David Vitter	R	LA	$0	$0	No
George Voinovich	R	OH	$0	$0	No
John Warner	R	VA	$0	$0	No
Jim Webb	D	VA	$0	$0	Yes
Sheldon Whitehouse	D	RI	$0	$0	Yes
Ron Wyden	D	OR	$0	$0	Yes

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S. Amdt. 1704 - To Amend the Internal Revenue Code of 1986 to Provide for Energy Advancement and Investment, and for Other Purposes.

Renewable Fuels, Consumer Protection, and Energy Efficiency Act of 2007

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Energy Independence and Security Act of 2007: Motion to Invoke Cloture on the Baucus Amdt. No. 1704

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S. Amdt. 1704 - To Amend the Internal Revenue Code of 1986 to Provide for Energy Advancement and Investment, and for Other Purposes.

Renewable Fuels, Consumer Protection, and Energy Efficiency Act of 2007

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Full Text of this Amendment

Organizations that took a position on Energy Independence and Security Act of 2007: Motion to Invoke Cloture on the Baucus Amdt. No. 1704

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Wisconsin

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Organizations that took a position on
Energy Independence and Security Act of 2007: Motion to Invoke Cloture on the Baucus Amdt. No. 1704