(B) the Secretary of the Treasury shall review the technical and administrative feasibility of exempting such nonpropulsive use of highway fuels from the highway motor fuels excise taxes, and, if such exemptions are technically and administratively feasible, shall propose options for implementing such exemptions for— (i) mobile machinery (as defined in section 4053(8) of the Internal Revenue Code of 1986) whose nonpropulsive fuel use exceeds 50 percent, and (ii) any highway vehicle which consumes fuel for both transportation- and non-transportation-related equipment, using a single motor, (2) in the case where non-transportation equipment is run by a separate motor (A) the Secretary of the Treasury shall determine the annual average amount of fuel exempted from tax in the use of such equipment by equipment type, and (B) the Secretary of the Treasury shall review issues of administration and compliance related to the present-law exemption provided for such fuel use, and (3) the Secretary of the Treasury shall— (A) estimate the amount of taxable fuel consumed by trucks and the emissions of various pollutants due to the long-term idling of diesel engines, and (B) determine the cost of reducing such longterm idling through the use of plug-ins at truck stops, auxiliary power units, or other technologies. (b) REPORT.-Not later than January 1, 2007, the Secretary of the Treasury shall report the findings of the study required under subsection (a) to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives. SEC. 1145. DIESEL FUEL TAX EVASION REPORT. Not later than 360 days after the date of the enactment of this Act, the Commissioner of the Internal Revenue shall report to the Committees on Finance and Environment and Public Works of the Senate and the Committees on Ways and Means and Transportation and Infrastructure of the House of Representatives on (1) the availability of new technologies, including forensic or chemical molecular markers, that can be employed to enhance collections of the excise tax on diesel fuel and the plans of the Internal Revenue Service to employ such technologies, (2) the design of a test to place forensic or chemical molecular markers in any excluded liquid (as defined in section 48.4081-1(b) of title 26, Code of Federal Regulations), (3) the design of a test, in consultation with the Department of Defense, to place forensic or chemical molecular markers in all nonstrategic bulk fuel deliveries of diesel fuel to the military, and (4) the design of a test to place forensic or chemical molecular markers in all diesel fuel bound for export utilizing the Gulf of Mexico. SEC. 1146. TAX TREATMENT OF STATE OWNERSHIP OF RAILROAD REAL ESTATE INVESTMENT TRUST. (a) IN GENERAL.-If a State owns all of the outstanding stock of a corporation— (1) which is a real estate investment trust on the date of the enactment of this Act, (2) which is a non-operating class III railroad, and (3) substantially all of the activities of which consist of the ownership, leasing, and operation by such corporation of facilities, equipment, and other property used by the corporation or other persons for railroad transportation and for economic development purposes for the benefit of the State and its citizens, then, to the extent such activities are of a type which are an essential governmental function within the meaning of section 115 of the Internal Revenue Code of 1986, income derived from such activities by the corporation shall be treated as accruing to the State for purposes of section 115 of such Code. (b) GAIN OR LOSS NOT RECOGNIZED ON CONVERSION.-Notwithstanding section 337(d) of the Internal Revenue Code of 1986— (1) no gain or loss shall be recognized under section 336 or 337 of such Code, and (2) no change in basis of the property of such corporation shall occur, because of any change of status of a corporation to a tax-exempt entity by reason of the application of subsection (a). (c) TAX-EXEMPT FINANCING.— (1) IN GENERAL.-Any obligation issued by a corporation described in subsection (a) at least 95 percent of the net proceeds (as defined in section 150(a) of the Internal Revenue Code of 1986) of which are to be used to provide for the acquisition, construction, or improvement of railroad transportation infrastructure (including railroad terminal facilities) (A) shall be treated as a State or local bond (within the meaning of section 103(c) of such Code), and (B) shall not be treated as a private activity bond (within the meaning of section 103(b)(1) of such Code) solely by reason of the ownership or use of such railroad transportation infrastructure by the corporation. (2) NO INFERENCE.-Except as provided in paragraph (1), nothing in this subsection shall be construed to affect the treatment of the private use of proceeds or property financed with obligations issued by the corporation for purposes of section 103 of the Internal Revenue Code of 1986 and part IV of subchapter В of such Code. (d) DEFINITIONS.-For purposes of this section: (1) REAL ESTATE INVESTMENT TRUST.-The term "real estate investment trust" has the meaning given such term by section 856(a) of the Internal Revenue Code of 1986. (2) NON-OPERATING CLASS III RAILROAD.—The term "non-operating class III railroad" has the meaning given such term by part A of subtitle IV of title 49, United States Code (49 U.S.C. 10101 et seq.), and the regulations thereunder. (3) STATE.-The term "State" includes(A) the District of Columbia and any possession of the United States, and (B) any authority, agency, or public corporation of a State. (e) APPLICABILITY.— (1) IN GENERAL.-Except as provided in paragraph (2), this section shall apply on and after the date on which a State becomes the owner of all of the outstanding stock of a corporation described in subsection (a) through action of such corporation's board of directors. (2) EXCEPTION.-This section shall not apply to any State which (A) becomes the owner of all of the voting stock of a corporation described in subsection (a) after December 31, 2003, or (B) becomes the owner of all of the outstanding stock of a corporation described in subsection (a) after December 31, 2006. SEC. 1147. LIMITATION ON TRANSFERS TO THE LEAKING UNDERGROUND STORAGE TANK TRUST FUND. (a) IN GENERAL.-Section 9508 is amended by adding at the end the following new subsection: "(e) LIMITATION ON TRANSFERS TO LEAKING UNDERGROUND STORAGE TANK TRUST FUND.— “(1) IN GENERAL.-Except as provided in paragraph (2), no amount may be appropriated to the Leaking Underground Storage Tank Trust Fund on and after the date of any expenditure from the Leaking Underground Storage Tank Trust Fund which is not permitted by this section. The determination of whether an expenditure is so permitted shall be made without regard to "(A) any provision of law which is not contained or referenced in this title or in a revenue Act, and "(B) whether such provision of law is a subsequently enacted provision or directly or indirectly seeks to waive the application of this paragraph. "(2) EXCEPTION FOR PRIOR OBLIGATIONS.Paragraph (1) shall not apply to any expenditure to liquidate any contract entered into (or for any amount otherwise obligated) before Oc tober 1, 2011, in accordance with the provisions of this section.". (b) EFFECTIVE DATE.-The amendment made by this section shall take effect on the date of the enactment of this Act. Subtitle D-Highway-Related Technical SEC. 1151. HIGHWAY-RELATED TECHNICAL COR- (a) AMENDMENTS RELATED TO SECTION 301 OF THE AMERICAN JOBS CREATION ACT OF 2004.Section 6427 is amended (1) by striking subsection (f), and (2) by striking subsection (o) and redesignating subsection (p) as subsection (o). (b) AMENDMENTS RELATED TO SECTION 853 OF THE AMERICAN JOBS CREATION ACT OF 2004. (1) Subparagraph (C) of section 4081(a)(2) is amended by striking "for use in commercial aviation" and inserting "for use in commercial aviation by a person registered for such use under section 4101". (2) So much of paragraph (2) of section 4081(d) as precedes subparagraph (A) is amended to read as follows: "(2) AVIATION FUELS.-The rates of tax specified in clauses (ii) and (iv) of subsection (a)(2)(A) shall be 4.3 cents per gallon-". (3) Section 6421(f)(2) is amended (A) by striking "noncommercial aviation (as defined in section 4041(c)(2))" in subparagraph (A) and inserting "aviation which is not commercial aviation (as defined in section 4083(b))", and (B) by striking "aviation which is not noncommercial aviation" in subparagraph (B) and inserting "commercial aviation". (c) AMENDMENT RELATED TO SECTION 9005 OF THE TRANSPORTATION EQUITY ACT FOR THE 21ST CENTURY.-The last sentence of paragraph (2) of section 9504(b) is amended by striking “subparagraph (B)", and inserting "subparagraph (C)". (d) AMENDMENT RELATED TO SECTION 1306 OF THE ENERGY POLICY ACT OF 2005. (1) Subsection (b) of section 1306 of the Energy Tax Incentives Act of 2005 is amended by striking "Transportation Equity Act: A Legacy for Users" and inserting "Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users". (2) If the Energy Policy Act of 2005 is enacted before the date of the enactment of this Act, for purposes of executing any amendments made by the Energy Policy Act of 2005 to section 38(b) of the Internal Revenue Code of 1986, the amendments made by section 1126(b) of this Act shall be treated as having been executed before such amendments made by the Energy Policy Act of 2005. (e) CLERICAL AMENDMENTS.— (1) Subparagraph (A) of section 9504(b)(2) is amended by striking "the Act entitled 'An Act to provide that the United States shall aid the States in fish restoration and management projects, and for other purposes', approved August 9, 1950" and inserting "the Dingell-Johnson Sport Fish Restoration Act”. (2) Sections 6426(d)(2)(F) and 4041(a)(2)(B)(ii) are both amended by striking "section 29(c)(3)" and inserting "section 45K(c)(3)". (f) EFFECTIVE DATES.— (1) AMERICAN JOBS CREATION ACT OF 2004.-The amendments made by subsections (a) and (b) shall take effect as if included in the provisions of the American Jobs Creation Act of 2004 to which they relate. (2) TRANSPORTATION EQUITY ACT FOR THE 21ST CENTURY.-The amendment made by subsection (c) shall take effect as if included in the provision of the Transportation Equity Act for the 21st Century to which it relates. (3) ENERGY POLICY ACT OF 2005.-The amendments made by subsections (d)(1) and (e)(2) shall take effect as if included in the provision of the Energy Tax Incentives Act of 2005 to which they relate. Subtitle E-Preventing Fuel Fraud SEC. 1161. TREATMENT OF KEROSENE FOR USE IN AVIATION. (a) ALL KEROSENE TAXED AT HIGHEST RATE.— (1) IN GENERAL.-Section 4081(a)(2)(A) (relating to rates of tax) is amended by adding "and" at the end of clause (ii), by striking ", and" at the end of clause (iii) and inserting a period, and by striking clause (iv). (2) EXCEPTION FOR USE IN AVIATION.—Subparagraph (C) of section 4081(a)(2) is amended to read as follows: "(C) TAXES IMPOSED ON FUEL USED IN AVIATION. In the case of kerosene which is removed from any refinery or terminal directly into the fuel tank of an aircraft for use in aviation, the rate of tax under subparagraph (A)(iii) shall be "(i) in the case of use for commercial aviation by a person registered for such use under section 4101, 4.3 cents per gallon, and "(ii) in the case of use for aviation not described in clause (i), 21.8 cents per gallon.". (3) APPLICABLE RATE IN CASE OF CERTAIN REFUELER TRUCKS, TANKERS, AND TANK WAGONS.— Section 4081(a)(3) (relating to certain refueler trucks, tankers, and tank wagons treated as terminals) is amended (A) by striking "a secured area of" in subparagraph (A)(i), and (B) by adding at the end the following new subparagraph: "(D) APPLICABLE RATE. For purposes of paragraph (2)(C), in the case of any kerosene treated as removed from a terminal by reason of this paragraph "(i) the rate of tax specified in paragraph (2)(C)(i) in the case of use described in such paragraph shall apply if such terminal is located within a secured area of an airport, and "(ii) the rate of tax specified in paragraph (2)(C)(ii) shall apply in all other cases.". (4) CONFORMING AMENDMENTS.— (A) Sections 4081(a)(3)(A) and 4082(b) are amended by striking "aviation-grade" each place it appears. (B) Section 4081(a)(4) is amended by striking "paragraph (2)(C)" and inserting "paragraph (2)(C)(i)". (C) The heading for paragraph (4) of section 4081(a) is amended by striking "AVIATIONGRADE". (D) Section 4081(d)(2) is amended by striking so much as precedes subparagraph (A) and inserting the following: "(2) AVIATION FUELS.-The rates of tax specified in subsections (a)(2)(A)(ii) and (a)(2)(C)(ii) shall be 4.3 cents per gallon—”. (E) Subsection (e) of section 4082 is amended(i) by striking “aviation-grade", (ii) by striking "section 4081(a)(2)(A)(iv)" and inserting "section 4081(a)(2)(A)(iii)”, (iii) by adding at the end the following new sentence: "For purposes of this subsection, any removal described in section 4081(a)(3)(A) shall be treated as a removal from a terminal but only if such terminal is located within a secure area of an airport.", and (iv) by striking "AVIATION-GRADE KEROSENE" in the heading thereof and inserting "KEROSENE REMOVED INTO AN AIRCRAFT”. (b) REDUCED RATE FOR USE OF CERTAIN LIQUIDS IN AVIATION.— (1) IN GENERAL.-Subsection (c) of section 4041 (relating to imposition of tax) is amended (A) by striking "aviation-grade kerosene" in paragraph (1) and inserting "any liquid for use as a fuel other than aviation gasoline", (B) by striking "aviation-grade kerosene" in paragraph (2) and inserting "liquid for use as a fuel other than aviation gasoline”, (C) by striking paragraph (3) and inserting the following new paragraph: "(3) RATE OF TAX.-The rate of tax imposed by this subsection shall be 21.8 cents per gallon (4.3 cents per gallon with respect to any sale or use for commercial aviation).”, and (D) by striking "AVIATION-GRADE KEROSENE” in the heading thereof and inserting "CERTAIN LIQUIDS USED AS A FUEL IN AVIATION”. (2) PARTIAL REFUND OF FULL RATE.— (A) IN GENERAL.-Paragraph (2) of section 6427(1) (relating to nontaxable uses of diesel fuel, kerosene and aviation fuel) is amended to read as follows: "(2) NONTAXABLE USE.-For purposes of this subsection, the term 'nontaxable use' means any use which is exempt from the tax imposed by section 4041(a)(1) other than by reason of a prior imposition of tax.". (B) REFUNDS FOR NONCOMMERCIAL AVIATION.-Section 6427(1) (relating to nontaxable uses of diesel fuel, kerosene and aviation fuel) is amended by redesignating paragraph (5) as paragraph (6) and by inserting after paragraph (4) the following new paragraph: "(5) REFUNDS FOR KEROSENE USED IN NONCOMMERCIAL AVIATION.— "(A) IN GENERAL.-In the case of kerosene used in aviation not described in paragraph (4)(A) (other than any use which is exempt from the tax imposed by section 4041(c) other than by reason of a prior imposition of tax), paragraph (1) shall not apply to so much of the tax imposed by section 4081 as is attributable to "(i) the Leaking Underground Storage Tank Trust Fund financing rate imposed by such section, and "(ii) so much of the rate of tax specified in section 4081(a)(2)(A)(iii) as does not exceed the rate specified in section 4081(a)(2)(C)(ii). “(B) PAYMENT TO ULTIMATE, REGISTERED VENDOR.-The amount which would be paid under paragraph (1) with respect to any kerosene shall be paid only to the ultimate vendor of such kerosene. A payment shall be made to such vendor if such vendor "(i) is registered under section 4101, and "(ii) meets the requirements of subparagraph (A), (B), or (D) of section 6416(a)(1).”. (3) CONFORMING AMENDMENTS.— (A) Section 4041(a)(1)(B) is amended by striking the last sentence. (B) The heading for subsection (1) of section 6427 is amended by striking ", Kerosene and Aviation Fuel" and inserting "and Kerosene". (C) Section 4082(d)(2)(B) is amended by striking "section 6427(1)(5)(B)" and inserting "section 6427(1)(6)(B)”. (D) Section 6427(i)(4)(A) is amended (i) by striking "paragraph (4)(B) or (5)” both places it appears and inserting "paragraph (4)(B), (5), or (6)", and (ii) by striking "subsection (b)(4) and subsection (1)(5)" in the last sentence and inserting "subsections (b)(4), (l)(5), and (l)(6)”. (E) Paragraph (4) of section 6427(1) is amended (i) by striking "aviation-grade" in subparagraph (A), (ii) by striking "section 4081(a)(2)(A)(iv)” and inserting "section 4081(a)(2)(iii)”, (iii) by striking "aviation-grade kerosene" in subparagraph (B) and inserting "kerosene used in commercial aviation as described in subparagraph (A)", and (iv) by striking "AVIATION-GRADE KEROSENE” in the heading thereof and inserting "KEROSENE USED IN COMMERCIAL AVIATION”. (F) Section 6427(1)(6)(B), as redesignated by paragraph (2)(B), is amended by striking "aviation-grade kerosene" and inserting "kerosene used in aviation”. (c) TRANSFERS FROM HIGHWAY TRUST FUND OF TAXES ON FUELS USED IN AVIATION TO AIRPORT AND AIRWAY TRUST FUND.— (1) IN GENERAL.-Section 9503(c) (relating to expenditures from Highway Trust Fund) is amended by adding at the end the following new paragraph: "(7) TRANSFERS FROM THE TRUST FUND FOR CERTAIN AVIATION FUEL TAXES.-The Secretary shall pay at least monthly from the Highway Trust Fund into the Airport and Airway Trust Fund amounts (as determined by the Secretary) equivalent to the taxes received on or after October 1, 2005, and before October 1, 2011, under section 4081 with respect to so much of the rate of tax as does not exceed "(A) 4.3 cents per gallon of kerosene with respect to which a payment has been made by the Secretary under section 6427(1)(4), and "(B) 21.8 cents per gallon of kerosene with respect to which a payment has been made by the Secretary under section 6427(1)(5). Transfers under the preceding sentence shall be made on the basis of estimates by the Secretary, and proper adjustments shall be made in the amounts subsequently transferred to the extent prior estimates were in excess of or less than the amounts required to be transferred. Any amount allowed as a credit under section 34 by reason of paragraph (4) or (5) of section 6427(1) shall be treated for purposes of subparagraphs (A) and (B) as a payment made by the Secretary under such paragraph.". (2) CONFORMING AMENDMENTS. (A) Section 9502(a) is amended by striking "appropriated or credited to the Airport and Airway Trust Fund as provided in this section or section 9602(b)" and inserting "appropriated, credited, or paid into the Airport and Airway Trust Fund as provided in this section, section 9503(c)(7), or section 9602(b)". (B) Section 9502(b)(1) is amended (i) by striking "subsections (c) and (e) of section 4041" in subparagraph (A) and inserting "section 4041(c)", and (ii) by striking "and aviation-grade kerosene" in subparagraph (C) and inserting "and kerosene to the extent attributable to the rate specified in section 4081(a)(2)(C)". (C) Section 9503(b) is amended by striking paragraph (3). (d) CERTAIN REFUNDS NOT TRANSFERRED FROM AIRPORT AND AIRWAY TRUST FUND.— (1) Section 9502(d)(2) (relating to transfers from Airport and Airway Trust Fund on account of certain refunds) is amended by inserting "(other than subsections (1)(4) and (1)(5) thereof)" after "or 6427 (relating to fuels not used for taxable purposes)". (2) The text of section 9502(d)(3) (relating to transfers from Airport and Airway Trust Fund on account of certain section 34 credits) is amended by inserting "(other than payments made by reason of paragraph (4) or (5) of section 6427(1))" after "section 34". (e) EFFECTIVE DATE.-The amendments made by this section shall apply to fuels or liquids removed, entered, or sold after September 30, 2005. SEC. 1162. REPEAL OF ULTIMATE VENDOR REFUND CLAIMS WITH RESPECT TO FARMING. (a) IN GENERAL.-Subparagraph (A) of section 6427(1)(6) (relating to registered vendors to administer claims for refund of diesel fuel or kerosene sold to farmers and State and local governments), as redesignated by section 1161, is amended to read as follows: "(A) IN GENERAL.-Paragraph (1) shall not apply to diesel fuel or kerosene used by a State or local government.”. (b) CONFORMING AMENDMENT.-The heading of paragraph (6) of section 6427(1), as so redesignated, is amended by striking "FARMERS AND”. (c) EFFECTIVE DATE.-The amendments made by this section shall apply to sales after September 30, 2005. SEC. 1163. REFUNDS OF EXCISE TAXES ON EXEMPT SALES OF FUEL BY CREDIT CARD. (a) REGISTRATION OF PERSON EXTENDING CREDIT ON CERTAIN EXEMPT SALES OF FUEL.Section 4101(a) (relating to registration) is amended by adding at the end the following new paragraph: "(4) REGISTRATION OF PERSONS EXTENDING CREDIT ON CERTAIN EXEMPT SALES OF FUEL. The Secretary shall require registration by any person which "(A) extends credit by credit card to any ultimate purchaser described in subparagraph (C) or (D) of section 6416(b)(2) for the purchase of taxable fuel upon which tax has been imposed under section 4041 or 4081, and "(B) does not collect the amount of such tax from such ultimate purchaser.". (b) REFUNDS OF TAX ON GASOLINE.— (1) IN GENERAL.-Paragraph (4) of section 6416(a) (relating to condition to allowance) is amended (A) by inserting "except as provided in subparagraph (B)," after "For purposes of this subsection," in subparagraph (A), (B) by redesignating subparagraph (B) as subparagraph (C) and by inserting after subparagraph (A) the following new subparagraph: "(B) CREDIT CARD ISSUER.-For purposes of this subsection, if the purchase of gasoline described in subparagraph (A) (determined without regard to the registration status of the ultimate vendor) is made by means of a credit card issued to the ultimate purchaser, paragraph (1) shall not apply and the person extending the credit to the ultimate purchaser shall be treated as the person (and the only person) who paid the tax, but only if such person "(i) is registered under section 4101, and "(ii) has established, under regulations prescribed by the Secretary, that such person "(I) has not collected the amount of the tax from the person who purchased such article, or "(II) has obtained the written consent from the ultimate purchaser to the allowance of the credit or refund, and "(iii) has so established that such person"(I) has repaid or agreed to repay the amount of the tax to the ultimate vendor, "(II) has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or "(III) has otherwise made arrangements which directly or indirectly provides the ultimate vendor with reimbursement of such tax. If clause (i), (ii), or (iii) is not met by such person extending the credit to the ultimate purchaser, then such person shall collect an amount equal to the tax from the ultimate purchaser and only such ultimate purchaser may claim such credit or payment.", (C) by striking "subparagraph (A)" in subparagraph (C), as redesignated by paragraph (2), and inserting "subparagraph (A) or (B)”, (D) by inserting "or credit card issuer" after "vendor" in subparagraph (C), as so redesignated, and (E) by inserting "OR CREDIT CARD ISSUER” after "VENDOR" in the heading thereof. (2) CONFORMING AMENDMENT.-Section 6416(b)(2) is amended by adding at the end the following new sentence: "Subparagraphs (C) and (D) shall not apply in the case of any tax imposed on gasoline under section 4081 if the requirements of subsection (a)(4) are not met.". (c) DIESEL FUEL OR KEROSENE.-Paragraph (6) of section 6427(1) (relating to nontaxable uses of diesel fuel and kerosene), as redesignated by section 1161, is amended— (1) by striking "The amount" in subparagraph (C) and inserting "Except as provided in subparagraph (D), the amount", and (2) by adding at the end the following new subparagraph: "(D) CREDIT CARD ISSUER.-For purposes of this paragraph, if the purchase of any fuel described in subparagraph (A) (determined without regard to the registration status of the ultimate vendor) is made by means of a credit card issued to the ultimate purchaser, the Secretary shall pay to the person extending the credit to the ultimate purchaser the amount which would have been paid under paragraph (1) (but for subparagraph (A)), but only if such person meets the requirements of clauses (i), (ii), and (iii) of section 6416(a)(4)(B). If such clause (i), (ii), or (iii) is not met by such person extending the credit to the ultimate purchaser, then such person shall collect an amount equal to the tax from the ultimate purchaser and only such ultimate purchaser may claim such amount.”. (B) by striking "payments under sections 6420" in the first sentence and inserting "refunds under section 6416(a)(4) and payments under sections 6420", (C) by striking "section 6420" in the second sentence and inserting "section 6416(a)(4), 6420", and (D) by striking "SECTIONS 6420, 6421, AND 6427" in the heading thereof and inserting "CERTAIN SECTIONS". (2) Section 6675(a) is amended by inserting "section 6416(a)(4) (relating to certain sales of gasoline)," after "made under". (3) Section 6675(b)(1) is amended by inserting "6416(a)(4)," after "under section". (4) The item relating to section 6206 in the table of sections for subchapter A of chapter 63 is amended by striking "sections 6420, 6421, and 6427" and inserting "certain sections". (e) EFFECTIVE DATE.-The amendments made by this section shall apply to sales after December 31, 2005. SEC. 1164. REREGISTRATION IN EVENT OF CHANGE IN OWNERSHIP. (a) IN GENERAL.-Section 4101(a) (relating to registration) is amended by adding at the end the following new paragraph: "(4) REREGISTRATION IN EVENT OF CHANGE IN OWNERSHIP.-Under regulations prescribed by the Secretary, a person (other than a corporation the stock of which is regularly traded on an established securities market) shall be required to reregister under this section if after a transaction (or series of related transactions) more than 50 percent of ownership interests in, or assets of, such person are held by persons other than persons (or persons related thereto) who held more than 50 percent of such interests or assets before the transaction (or series of related transactions).". (b) CONFORMING AMENDMENTS.— (1) CIVIL PENALTY.-Section 6719 (relating to failure to register) is amended (A) by inserting "or reregister" after "register" each place it appears, (B) by inserting "OR REREGISTER" after "REGISTER" in the heading for subsection (a), and (C) by inserting "OR REREGISTER” after "REGISTER" in the heading thereof. (2) CRIMINAL PENALTY.-Section 7232 (relating to failure to register under section 4101, false representations of registration status, etc.) is amended (A) by inserting "or reregister" after "register" (B) by inserting "or reregistration" after "registration", and (C) by inserting "OR REREGISTER" after "REGISTER" in the heading thereof. (3) ADDITIONAL CIVIL PENALTY.-Section 7272 (relating to penalty for failure to register) is amended (A) by inserting "or reregister" after "failure to register" in subsection (a), (B) by inserting "OR REREGISTER" after "REGISTER" in the heading thereof. (4) CLERICAL AMENDMENTS.—The item relating to section 6719 in the table of sections for part I of subchapter B of chapter 68, the item relating to section 7232 in the table of sections for part II of subchapter A of chapter 75, and the item relating to section 7272 in the table of sections for subchapter B of chapter 75 are each amended by inserting "or reregister" after "register". (c) EFFECTIVE DATE.-The amendments made by this section shall apply to actions, or failures to act, after the date of the enactment of this Act. with the Secretary of the Treasury, shall establish an electronic data interchange system through which the United States Customs and Border Protection shall transmit to the Internal Revenue Service information pertaining to cargoes of any taxable fuel (as defined in section 4083 of the Internal Revenue Code of 1986) that the United States Customs and Border Protection has obtained electronically under its regulations adopted in accordance with paragraph (1). For this purpose, not later than 1 year after the date of enactment of this paragraph, all filers of required cargo information for such taxable fuels (as so defined) must provide such information to the United States Customs and Border Protection through such electronic data interchange system.". (b) EFFECTIVE DATE.-The amendment made by this section shall take effect on the date of the enactment of this Act. SEC. 1166. TREATMENT OF DEEP-DRAFT VESSELS. (a) IN GENERAL.-On and after the date of the enactment of this Act, the Secretary of the Treasury shall require that a vessel described in section 4042(c)(1) of the Internal Revenue Code of 1986 be considered a vessel for purposes of the registration of the operator of such vessel under section 4101 of such Code, unless such operator uses such vessel exclusively for purposes of the entry of taxable fuel. (b) EXEMPTION FOR DOMESTIC BULK TRANSFERS BY DEEP-DRAFT VESSELS. (1) IN GENERAL.-Subparagraph (B) of section 4081(a)(1) (relating to tax on removal, entry, or sale) is amended to read as follows: “(B) EXEMPTION FOR BULK TRANSFERS TO REGISTERED TERMINALS OR REFINERIES. "(i) IN GENERAL.-The tax imposed by this paragraph shall not apply to any removal or entry of a taxable fuel transferred in bulk by pipeline or vessel to a terminal or refinery if the person removing or entering the taxable fuel, the operator of such pipeline or vessel (except as provided in clause (ii)), and the operator of such terminal or refinery are registered under section 4101. “(ii) NONAPPLICATION OF REGISTRATION TO VESSEL OPERATORS ENTERING BY DEEP-DRAFT VESSEL.-For purposes of clause (i), a vessel operator is not required to be registered with respect to the entry of a taxable fuel transferred in bulk by a vessel described in section 4042(c)(1).". (2) EFFECTIVE DATE.-The amendment made by this subsection shall take effect on the date of the enactment of this Act. SEC. 1167. PENALTY WITH RESPECT TO CERTAIN ADULTERATED FUELS. (a) IN GENERAL.-Part I of subchapter B of chapter 68 (relating to assessable penalties) is amended by adding at the end the following new section: "SEC. 6720A. PENALTY WITH RESPECT TO CERTAIN ADULTERATED FUELS. "(a) IN GENERAL.-Any person who knowingly transfers for resale, sells for resale, or holds out for resale any liquid for use in a diesel-powered highway vehicle or a diesel-powered train which does not meet applicable EPA regulations (as defined in section 45H(c)(3)), shall pay a penalty of $10,000 for each such transfer, sale, or holding out for resale, in addition to the tax on such liquid (if any). "(b) PENALTY IN THE CASE OF RETAILERS.— Any person who knowingly holds out for sale (other than for resale) any liquid described in subsection (a), shall pay a penalty of $10,000 for each such holding out for sale, in addition to the tax on such liquid (if any).". (b) DEDICATION OF REVENUE.-Paragraph (5) of section 9503(b) (relating to certain penalties) is amended by inserting "6720A," after "6719,". (c) CLERICAL AMENDMENT.-The table of sections for part I of subchapter B of chapter 68 is amended by adding at the end the following new item: (d) 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. And the Senate agree to the same. From the Committee on Transportation and Infrastructure, for consideration of the House bill (except title X) and the Senate amendment (except title V), and modifications committed to conference: DON YOUNG, THOMAS E. PETRI, JOHN J. DUNCAN, Jr., PETE HOEKSTRA, STEVEN C. LATOURETTE, SPENCER BACHUS, RICHARD H. BAKER, GARY G. MILLER, ROBIN HAYES, ROB SIMMONS, HENRY E. BROWN, Jr. SAM GRAVES, BILL SHUSTER, JOHN BOOZMAN, JAMES L. OBERSTAR, NICK RAHALL, PETER A. DEFAZIO, JERRY F. COSTELLO, ROBERT MENENDEZ, BOB FILNER, EDDIE BERNICE JOHNSON, MCDONALD, ELIJAH E. CUMMINGS, EARL BLUMENAUER, ELLEN O. TAUSCHER, From the Committee on the Budget, for consideration of secs. 8001-8003 of the House bill, and title III of the Senate amendment, and modifications committed to conference: JIM NUSSLE, MARIO DIAZ-BALART, JOHN SPRATT, From the Committee on Education and the Workforce, for consideration of secs. 1118, 1605, 1809, 3018, and 3030 of the House bill, and secs. 1304, 1819, 6013, 6031, 6038, and 7603 of the Senate amendment, and modifications committed to conference: RIC KELLER, JOHN BARROW, From the Committee on Energy and Commerce, for consideration of provisions in the House bill and Senate amendment relating to Clean Air Act provisions of transportation planning contained in secs. 6001 and 6006 of the House bill, and secs. 6005 and 6006 of the Senate amendment; and secs. 1210, 1824, 1833, 5203, and 6008 of the House bill, and secs. 1501, 1511, 1522, 1610-1619, 1622, 4001, 4002, 6016, 6023, 7218, 7223, 7251, 7252, 7256-7262, 7324, 7381, 7382, and 7384 of the Senate amendment, and modifications committed to conference: JOE BARTON, CHIP PICKERING, JOHN D. DINGELL, From the Committee on Government Reform, for consideration of sec. 4205 of the House bill, and sec. 2101 of the Senate amendment, and modifications committed to conference: TOM DAVIS, TODD R. PLATTS, From the Committee on Homeland Security, for consideration of secs. 1834, 6027, 7324, and 7325 of the Senate amendment, and modifications committed to conference: CHRIS COX, DANIEL E. LUNGREN, BENNIE G. THOMPSON, From the Committee on the Judiciary, for consideration of secs. 1211, 1605, 1812, 1832, 2013, 2017, 4105, 4201, 4202, 4214, 7018-7020, and 7023 of the House bill, and secs. 1410, 1512, 1513, 6006, 6029, 7108, 7113, 7115, 7338, 7340, 7343, 7345, 7362, 7363, 7406, 7407, and 7413 of the Senate amendment, and modifications committed to conference: LAMAR SMITH, JOHN CONYERS, From the Committee on Resources, for consideration of secs. 1119, 3021, 6002, and 6003 of the House bill, and secs. 1501, 1502, 1505, 1511, 1514, 1601, 1603, 6040, and 7501-7518 of the Senate amendment, and modifications committed to conference: GREG WALDEN, RON KIND, From the Committee on Rules, for consideration of secs. 8004 and 8005 of the House bill, and modifications committed to conference: DAVID DREIER, SHELLEY MOORE CAPITO, From the Committee on Science, for consid- From the Committee on Ways and Means, for consideration of title X of the House bill, and title V of the Senate amendment, and modifications committed to conference: WILLIAM M. THOMAS, JIM MCCRERY, For consideration of the House bill and Senate amendment, and modifications mitted to conference: com Eshoo Boehlert Etheridge Evans Everett Farr Feeney Jenkins Johnson, E. B. Kanjorski Kaptur Keller Kelly Kennedy (MN) Kilpatrick (MI) Kind King (IA) Kirk Kucinich Kuhl (NY) Langevin Lantos Larsen (WA) Larson (CT) Latham LaTourette Leach Lee Lipinski LoBiondo Lungren, Daniel E. Garrett (NJ) Levin Gerlach Lewis (CA) Gibbons Lewis (GA) Calvert Gilchrest Lewis (KY) Lofgren, Zoe BARBARA BOXER, Capuano TOM CARPER, Cardin Lynch Carter KEN T. CONRAD, TIM JOHNSON, Managers on the Part of the Senate When said conference report was considered. After debate, By unanimous consent, the previous question was ordered on the conference report to its adoption or rejection. The question being put, viva voce, Will the House agree to said conference report? The SPEAKER pro tempore, BASS, announced that the yeas had it. Mr. YOUNG of Alaska, demanded that the vote be taken by the yeas and Gutknecht Harman Hart Hastert Hastings (FL) Hastings (WA) Hayes Matheson Matsui McCarthy McCaul (TX) McCotter McCrery McCollum (MN) McDermott McGovern Hoekstra Holden Holt Meek (FL) Meeks (NY) the Calendar Wednesday rule, be dispensed with. 187.13 APPOINTMENT OF SPEAKER PRO TEMPORE TO SIGN ENROLLMENTS The SPEAKER laid before the House a communication, which was read as follows: WASHINGTON, DC, July 29, 2005. I hereby appoint the Honorable WAYNE T. GILCHREST, the Honorable FRANK R. WOLF, and the Honorable TOM DAVIS to act as Speaker pro tempore to sign enrolled bills and joint resolutions through September 6, 2005. DENNIS J. HASTERT, Speaker of the House of Representatives. By unanimous consent, the appointments were approved. 187.14 COMMITTEE ON STANDARDS OF OFFICIAL CONDUCT RULES On motion by Mr. HASTINGS of Washington, by unanimous consent, Ordered, That the Rules of the Committee on Standards of Official Conduct for the House of Representatives for the 109th Congress be printed, as adopted pursuant to House Rule XI, Clause 2(a)(1) on May 4, 2005. 187.15 FURTHER MESSAGE FROM THE SENATE A further message from the Senate by Ms. Curtis, one of its clerks, announced that the Senate agrees to the report of the committee of conference on the disagreeing votes of the two Houses on the amendment of the Senate to the bill (H.R. 2361) "An Act making appropriations for the Department of the Interior, environment, and related agencies for the fiscal year ending September 30, 2006, and for other purposes." The message also announced that the Senate agrees to the report of the committee of conference on the disagreeing votes of the two Houses on the amendments of the Senate to the bill (H.R. 2985) "An Act making appropriations for the Legislative Branch for the fiscal year ending September 30, 2006, and for other purposes.". 187.16 FURTHER MESSAGE FROM THE SENATE A further message from the Senate by Ms. Curtis, one of its clerks, announced that the Senate agrees to the report of the committee of conference on the disagreeing votes of the two Houses on the amendment of the Senate to the bill (H.R. 6) "An Act to ensure jobs for our future with secure, affordable, and reliable energy.". 187.17 SENATE BILL AND CONCURRENT RESOLUTION REFERRED A bill and a concurrent resolution of the Senate of the following titles were taken from the Speaker's table and, under the rule, referred as follows: S. 1375. An Act to amend the Indian Arts and Crafts Act of 1990 to modify provisions relating to criminal proceedings and civil actions, and for other purposes; to the Committee on resources; in addition to the Com mittee on the Judiciary 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. S. Con. Res. 39. A concurrent resolution to express the sense of Congress on the Purple Heart; to the Committee on Armed Services. 187.18 ENROLLED BILLS AND JOINT RESOLUTION SIGNED Mr. Trandahl, Clerk of the House, reported and found truly enrolled bills of the House of the following titles, which were thereupon signed by the Speaker. H.R. 2361. An Act making appropriations for the Department of the Interior, environment, and related agencies for the fiscal year ending September 30, 2006, and for other purposes. H.R. 2985. An Act making appropriations for the Legislative Branch for the fiscal year ending September 30, 2006, and for other purposes. H.J. Res. 59. A joint resolution expressing the sense of Congress with respect to the women suffragists who fought for and won the right of women to vote in the United States. 187.19 LEAVE OF ABSENCE By unanimous consent, leave of absence was granted— To Mr. BRADY of Pennsylvania, for today; and To Mr. MICA, for today. 187.20 ADJOURNMENT Mr. BARTLETT of Maryland moved that the House do now adjourn. The question being put, viva voce, Will the House now adjourn? The SPEAKER pro tempore, Mr. PRICE of Georgia, announced that the yeas had it. So the motion to adjourn was agreed to. Accordingly, Pursuant to House Concurrent Resolution 225, One Hundred Ninth Congress, at 2 o'clock and 45 minutes p.m., the House stands adjourned until 2 p.m. on Tuesday, September 6, 2005. 187.21 PUBLIC BILLS AND RESOLUTIONS Under clause 2 of rule XII, public bills and resolutions were introduced and severally referred, as follows: By Mrs. KELLY (for H.R. 3616. A bill to expand the research, prevention, and awareness activities of the National Institute of Diabetes and Digestive and Kidney Diseases and the Centers for Disease Control and Prevention with respect to inflammatory bowel disease; to the Committee on Energy and Commerce. By Mrs. JOHNSON of Connecticut (for |