--H.R.1591--

H.R.1591

One Hundred Tenth Congress

of the

United States of America

AT THE FIRST SESSION

Begun and held at the City of Washington on Thursday,

the fourth day of January, two thousand and seven

An Act

Making emergency supplemental appropriations for the fiscal year ending September 30, 2007, and for other purposes.

TITLE I

GLOBAL WAR ON TERROR SUPPLEMENTAL APPROPRIATIONS

CHAPTER 1

DEPARTMENT OF AGRICULTURE

Foreign Agricultural Service

PUBLIC LAW 480 TITLE II GRANTS

GENERAL PROVISION--THIS CHAPTER

CHAPTER 2

DEPARTMENT OF JUSTICE

Legal Activities

SALARIES AND EXPENSES, GENERAL LEGAL ACTIVITIES

SALARIES AND EXPENSES, UNITED STATES ATTORNEYS

United States Marshals Service

SALARIES AND EXPENSES

National Security Division

SALARIES AND EXPENSES

Federal Bureau of Investigation

SALARIES AND EXPENSES

Drug Enforcement Administration

SALARIES AND EXPENSES

Bureau of Alcohol, Tobacco, Firearms and Explosives

SALARIES AND EXPENSES

Federal Prison System

SALARIES AND EXPENSES

CHAPTER 3

DEPARTMENT OF DEFENSE--MILITARY

MILITARY PERSONNEL

Military Personnel, Army

Military Personnel, Navy

Military Personnel, Marine Corps

Military Personnel, Air Force

Reserve Personnel, Army

Reserve Personnel, Navy

Reserve Personnel, Marine Corps

Reserve Personnel, Air Force

National Guard Personnel, Army

National Guard Personnel, Air Force

OPERATION AND MAINTENANCE

Operation and Maintenance, Army

Operation and Maintenance, Navy

(INCLUDING TRANSFER OF FUNDS)

Operation and Maintenance, Marine Corps

Operation and Maintenance, Air Force

Operation and Maintenance, Defense-Wide

Operation and Maintenance, Army Reserve

Operation and Maintenance, Navy Reserve

Operation and Maintenance, Marine Corps Reserve

Operation and Maintenance, Air Force Reserve

Operation and Maintenance, Army National Guard

Operation and Maintenance, Air National Guard

Afghanistan Security Forces Fund

Iraq Security Forces Fund

Iraq Freedom Fund

(INCLUDING TRANSFER OF FUNDS)

Joint Improvised Explosive Device Defeat Fund

Strategic Reserve Readiness Fund

(INCLUDING TRANSFER OF FUNDS)

PROCUREMENT

Aircraft Procurement, Army

Missile Procurement, Army

Procurement of Weapons and Tracked Combat Vehicles, Army

Procurement of Ammunition, Army

Other Procurement, Army

Aircraft Procurement, Navy

Weapons Procurement, Navy

Procurement of Ammunition, Navy and Marine Corps

Other Procurement, Navy

Procurement, Marine Corps

Aircraft Procurement, Air Force

Missile Procurement, Air Force

Procurement of Ammunition, Air Force

Other Procurement, Air Force

Procurement, Defense-Wide

RESEARCH, DEVELOPMENT, TEST AND EVALUATION

Research, Development, Test and Evaluation, Army

Research, Development, Test and Evaluation, Navy

Research, Development, Test and Evaluation, Air Force

Research, Development, Test and Evaluation, Defense-Wide

REVOLVING AND MANAGEMENT FUNDS

Defense Working Capital Funds

National Defense Sealift Fund

OTHER DEPARTMENT OF DEFENSE PROGRAMS

Defense Health Program

Drug Interdiction and Counter-Drug Activities, Defense

RELATED AGENCIES

Intelligence Community Management Account

GENERAL PROVISIONS--THIS CHAPTER

(TRANSFER OF FUNDS)

(TRANSFER OF FUNDS)

(TRANSFER OF FUNDS)

(TRANSFER OF FUNDS)

CHAPTER 4

DEPARTMENT OF ENERGY

ATOMIC ENERGY DEFENSE ACTIVITIES

National Nuclear Security Administration

DEFENSE NUCLEAR NONPROLIFERATION

GENERAL PROVISION--THIS CHAPTER

(TRANSFER OF FUNDS)

CHAPTER 5

DEPARTMENT OF HOMELAND SECURITY

Analysis and Operations

United States Customs and Border Protection

SALARIES AND EXPENSES

(INCLUDING TRANSFER OF FUNDS)

AIR AND MARINE INTERDICTION, OPERATIONS, MAINTENANCE, AND PROCUREMENT

United States Immigration and Customs Enforcement

SALARIES AND EXPENSES

Transportation Security Administration

AVIATION SECURITY

FEDERAL AIR MARSHALS

National Protection and Programs

INFRASTRUCTURE PROTECTION AND INFORMATION SECURITY

Office of Health Affairs

Federal Emergency Management Agency

MANAGEMENT AND ADMINISTRATION

STATE AND LOCAL PROGRAMS

EMERGENCY MANAGEMENT PERFORMANCE GRANTS

United States Citizenship and Immigration Services

Science and Technology

RESEARCH, DEVELOPMENT, ACQUISITION, AND OPERATIONS

Domestic Nuclear Detection Office

RESEARCH, DEVELOPMENT, AND OPERATIONS

SYSTEMS ACQUISITION

GENERAL PROVISIONS--THIS CHAPTER

CHAPTER 6

LEGISLATIVE BRANCH

HOUSE OF REPRESENTATIVES

Salaries and Expenses

Allowances and Expenses

GOVERNMENT ACCOUNTABILITY OFFICE

Salaries and Expenses

CHAPTER 7

DEPARTMENT OF DEFENSE

Military Construction, Army

Military Construction, Navy and Marine Corps

Military Construction, Air Force

Department of Defense Base Closure Account 2005

GENERAL PROVISIONS--THIS CHAPTER

CHAPTER 8

DEPARTMENT OF STATE AND RELATED AGENCY

DEPARTMENT OF STATE

Administration of Foreign Affairs

DIPLOMATIC AND CONSULAR PROGRAMS

(INCLUDING TRANSFER OF FUNDS)

OFFICE OF THE INSPECTOR GENERAL

(INCLUDING TRANSFER OF FUNDS)

EDUCATIONAL AND CULTURAL EXCHANGE PROGRAMS

International Organizations

CONTRIBUTIONS TO INTERNATIONAL ORGANIZATIONS

CONTRIBUTIONS FOR INTERNATIONAL PEACEKEEPING ACTIVITIES

RELATED AGENCY

Broadcasting Board of Governors

INTERNATIONAL BROADCASTING OPERATIONS

BILATERAL ECONOMIC ASSISTANCE

Funds Appropriated to the President

UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT

CHILD SURVIVAL AND HEALTH PROGRAMS FUND

(INCLUDING TRANSFER OF FUNDS)

INTERNATIONAL DISASTER AND FAMINE ASSISTANCE

OPERATING EXPENSES OF THE UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT

OPERATING EXPENSES OF THE UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT OFFICE OF INSPECTOR GENERAL

Other Bilateral Economic Assistance

ECONOMIC SUPPORT FUND

ASSISTANCE FOR EASTERN EUROPE AND THE BALTIC STATES

Department of State

DEMOCRACY FUND

INTERNATIONAL NARCOTICS CONTROL AND LAW ENFORCEMENT

(INCLUDING RESCISSION OF FUNDS)

MIGRATION AND REFUGEE ASSISTANCE

UNITED STATES EMERGENCY REFUGEE AND MIGRATION ASSISTANCE FUND

NONPROLIFERATION, ANTI-TERRORISM, DEMINING AND RELATED PROGRAMS

Department of the Treasury

INTERNATIONAL AFFAIRS TECHNICAL ASSISTANCE

MILITARY ASSISTANCE

Funds Appropriated to the President

FOREIGN MILITARY FINANCING PROGRAM

PEACEKEEPING OPERATIONS

GENERAL PROVISIONS--THIS CHAPTER

AUTHORIZATION OF FUNDS

EXTENSION OF OVERSIGHT AUTHORITY

LEBANON

DEBT RESTRUCTURING

GOVERNMENT ACCOUNTABILITY OFFICE

HUMAN RIGHTS AND DEMOCRACY FUND

INSPECTOR GENERAL OVERSIGHT OF IRAQ AND AFGHANISTAN

FUNDING TABLES

SPENDING PLAN AND NOTIFICATION PROCEDURES

CONDITIONS ON ASSISTANCE FOR PAKISTAN

CIVILIAN RESERVE CORPS

COORDINATOR FOR IRAQ ASSISTANCE

CHAPTER 9

GENERAL PROVISIONS--THIS TITLE

TITLE II

ADDITIONAL HURRICANE DISASTER RELIEF AND RECOVERY

CHAPTER 1

DEPARTMENT OF AGRICULTURE

GENERAL PROVISION--THIS CHAPTER

CHAPTER 2

DEPARTMENT OF JUSTICE

Office of Justice Programs

STATE AND LOCAL LAW ENFORCEMENT ASSISTANCE

DEPARTMENT OF COMMERCE

National Oceanic and Atmospheric Administration

OPERATIONS, RESEARCH, AND FACILITIES

NATIONAL AERONAUTICS AND SPACE ADMINISTRATION

exploration capabilities

GENERAL PROVISION--THIS CHAPTER

CHAPTER 3

DEPARTMENT OF DEFENSE--CIVIL

DEPARTMENT OF THE ARMY

Corps of Engineers--Civil

CONSTRUCTION

FLOOD CONTROL AND COASTAL EMERGENCIES

GENERAL PROVISIONS--THIS CHAPTER

CHAPTER 4

SMALL BUSINESS ADMINISTRATION

Disaster Loans Program Account

(INCLUDING TRANSFER OF FUNDS)

CHAPTER 5

DEPARTMENT OF HOMELAND SECURITY

Federal Emergency Management Agency

DISASTER RELIEF

(INCLUDING TRANSFER OF FUNDS)

GENERAL PROVISIONS--THIS CHAPTER

CHAPTER 6

DEPARTMENT OF THE INTERIOR

National Park Service

HISTORIC PRESERVATION FUND

GENERAL PROVISION--THIS CHAPTER

(INCLUDING TRANSFER OF FUNDS)

CHAPTER 7

DEPARTMENT OF EDUCATION

Higher Education

Hurricane Education Recovery

PROGRAMS TO RESTART SCHOOL OPERATIONS

GENERAL PROVISIONS--THIS CHAPTER

CHAPTER 8

DEPARTMENT OF TRANSPORTATION

Federal Highway Administration

FEDERAL-AID HIGHWAYS

EMERGENCY RELIEF PROGRAM

(INCLUDING RESCISSION OF FUNDS)

Federal Transit Administration

FORMULA GRANTS

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT

Office of Inspector General

GENERAL PROVISIONS--THIS CHAPTER

TITLE III

OTHER EMERGENCY APPROPRIATIONS

CHAPTER 1

DEPARTMENT OF COMMERCE

National Oceanic and Atmospheric Administration

OPERATIONS, RESEARCH, AND FACILITIES

CHAPTER 2

DEPARTMENT OF DEFENSE--CIVIL

DEPARTMENT OF THE ARMY

Corps of Engineers--Civil

OPERATION AND MAINTENANCE

FLOOD CONTROL AND COASTAL EMERGENCIES

DEPARTMENT OF THE INTERIOR

Bureau of Reclamation

WATER AND RELATED RESOURCES

CHAPTER 3

DEPARTMENT OF THE INTERIOR

Bureau of Land Management

WILDLAND FIRE MANAGEMENT

(INCLUDING TRANSFER OF FUNDS)

United States Fish and Wildlife Service

RESOURCE MANAGEMENT

National Park Service

OPERATION OF THE NATIONAL PARK SYSTEM

United States Geological Survey

SURVEYS, INVESTIGATIONS, AND RESEARCH

DEPARTMENT OF AGRICULTURE

Forest Service

NATIONAL FOREST SYSTEM

WILDLAND FIRE MANAGEMENT

(INCLUDING TRANSFER OF FUNDS)

GENERAL PROVISION--THIS CHAPTER

CHAPTER 4

DEPARTMENT OF HEALTH AND HUMAN SERVICES

Centers for Disease Control and Prevention

DISEASE CONTROL, RESEARCH AND TRAINING

Administration for Children and Families

LOW-INCOME HOME ENERGY ASSISTANCE

Office of the Secretary

PUBLIC HEALTH AND SOCIAL SERVICES EMERGENCY FUND

(INCLUDING TRANSFER OF FUNDS)

COVERED COUNTERMEASURE PROCESS FUND

GENERAL PROVISIONS--THIS CHAPTER

(INCLUDING RESCISSIONS)

CHAPTER 5

LEGISLATIVE BRANCH

ARCHITECT OF THE CAPITOL

Capitol Power Plant

CHAPTER 6

DEPARTMENT OF VETERANS AFFAIRS

Veterans Health Administration

MEDICAL SERVICES

MEDICAL ADMINISTRATION

MEDICAL FACILITIES

MEDICAL AND PROSTHETIC RESEARCH

Departmental Administration

GENERAL OPERATING EXPENSES

(INCLUDING TRANSFER OF FUNDS)

INFORMATION TECHNOLOGY SYSTEMS

CONSTRUCTION, MINOR PROJECTS

GENERAL PROVISIONS--THIS CHAPTER

TITLE IV

OTHER MATTERS

CHAPTER 1

DEPARTMENT OF AGRICULTURE

Farm Service Agency

SALARIES AND EXPENSES

GENERAL PROVISIONS--THIS CHAPTER

CHAPTER 2

GENERAL PROVISIONS--THIS CHAPTER

CHAPTER 3

GENERAL PROVISIONS--THIS CHAPTER

(INCLUDING RESCISSION)

CHAPTER 4

DEPARTMENT OF HOMELAND SECURITY

GENERAL PROVISIONS--THIS CHAPTER

(INCLUDING RESCISSIONS OF FUNDS)

CHAPTER 5

GENERAL PROVISIONS--THIS CHAPTER

CHAPTER 6

DEPARTMENT OF HEALTH AND HUMAN SERVICES

National Institutes of Health

NATIONAL INSTITUTE OF ALLERGY AND INFECTIOUS DISEASES

(TRANSFER OF FUNDS)

OFFICE OF THE DIRECTOR

(TRANSFER OF FUNDS)

NATIONAL COUNCIL ON DISABILITY

SALARIES AND EXPENSES

GENERAL PROVISIONS--THIS CHAPTER

(INCLUDING TRANSFERS OF FUNDS AND RESCISSION)

CHAPTER 7

LEGISLATIVE BRANCH

HOUSE OF REPRESENTATIVES

Payment to Widows and Heirs of Deceased Members of Congress

CHAPTER 8

GENERAL PROVISIONS--THIS CHAPTER

TECHNICAL AMENDMENT

CHAPTER 9

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT

Office of Federal Housing Enterprise Oversight

SALARIES AND EXPENSES

(INCLUDING TRANSFER OF FUNDS)

GENERAL PROVISIONS--THIS CHAPTER

CHAPTER 10

GENERAL PROVISIONS--THIS ACT

AVAILABILITY OF FUNDS

DESIGNATION FOR TITLE I

EMERGENCY DESIGNATION FOR OTHER TITLES

TITLE V

AGRICULTURAL ASSISTANCE

SEC. 5101. CROP DISASTER ASSISTANCE.

SEC. 5102. LIVESTOCK ASSISTANCE.

SEC. 5103. EMERGENCY CONSERVATION PROGRAM.

SEC. 5104. PAYMENT LIMITATIONS.

SEC. 5105. ADMINISTRATION.

SEC. 5106. MILK INCOME LOSS CONTRACT PROGRAM.

SEC. 5107. DAIRY ASSISTANCE.

SEC. 5108. NONINSURED CROP ASSISTANCE PROGRAM.

SEC. 5109. EMERGENCY GRANTS TO ASSIST LOW-INCOME MIGRANT AND SEASONAL FARMWORKERS.

SEC. 5110. CONSERVATION SECURITY PROGRAM.

SEC. 5111. ADMINISTRATIVE EXPENSES.

SEC. 5112. CONTRACT WAIVER.

TITLE VI

ELIMINATION OF SCHIP SHORTFALL AND OTHER MATTERS

DEPARTMENT OF HEALTH AND HUMAN SERVICES

Centers for Medicare and Medicaid Services State Children's Health Insurance Fund

SEC. 6001. ELIMINATION OF REMAINDER OF SCHIP FUNDING SHORTFALLS FOR FISCAL YEAR 2007.

TITLE VII

FAIR MINIMUM WAGE AND TAX RELIEF

Subtitle A--Fair Minimum Wage

SEC. 7000. SHORT TITLE.

SEC. 7001. MINIMUM WAGE.

SEC. 7002. APPLICABILITY OF MINIMUM WAGE TO AMERICAN SAMOA AND THE COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS.

SEC. 7003. STUDY ON PROJECTED IMPACT.

Subtitle B--Small Business Incentives

SEC. 7004. SHORT TITLE.

SEC. 7005. ENHANCED COMPLIANCE ASSISTANCE FOR SMALL BUSINESSES.

SEC. 7006. SMALL BUSINESS CHILD CARE GRANT PROGRAM.

SEC. 7007. STUDY OF UNIVERSAL USE OF ADVANCE PAYMENT OF EARNED INCOME CREDIT.

SEC. 7008. RENEWAL GRANTS FOR WOMEN'S BUSINESS CENTERS.

SEC. 7009. REPORTS ON ACQUISITIONS OF ARTICLES, MATERIALS, AND SUPPLIES MANUFACTURED OUTSIDE THE UNITED STATES.

Subtitle C--Small Business Tax Incentives

SEC. 7510. SHORT TITLE; AMENDMENT OF CODE; TABLE OF CONTENTS.

Subtitle C--Small Business Tax Incentives

PART I--Small Business Tax Relief Provisions

SUBPART A--GENERAL PROVISIONS

SUBPART B--GULF OPPORTUNITY ZONE TAX INCENTIVES

SUBPART C--SUBCHAPTER S PROVISIONS

PART II--Revenue Provisions

PART I--SMALL BUSINESS TAX RELIEF PROVISIONS

Subpart A--General Provisions

SEC. 7511. EXTENSION AND MODIFICATION OF WORK OPPORTUNITY TAX CREDIT.

SEC. 7512. EXTENSION AND INCREASE OF EXPENSING FOR SMALL BUSINESS.

SEC. 7513. DETERMINATION OF CREDIT FOR CERTAIN TAXES PAID WITH RESPECT TO EMPLOYEE CASH TIPS.

SEC. 7514. WAIVER OF INDIVIDUAL AND CORPORATE ALTERNATIVE MINIMUM TAX LIMITS ON WORK OPPORTUNITY CREDIT AND CREDIT FOR TAXES PAID WITH RESPECT TO EMPLOYEE CASH TIPS.

SEC. 7515. FAMILY BUSINESS TAX SIMPLIFICATION.

Subpart B--Gulf Opportunity Zone Tax Incentives

SEC. 7521. EXTENSION OF INCREASED EXPENSING FOR QUALIFIED SECTION 179 GULF OPPORTUNITY ZONE PROPERTY.

SEC. 7522. EXTENSION AND EXPANSION OF LOW-INCOME HOUSING CREDIT RULES FOR BUILDINGS IN THE GO ZONES.

SEC. 7523. SPECIAL TAX-EXEMPT BOND FINANCING RULE FOR REPAIRS AND RECONSTRUCTIONS OF RESIDENCES IN THE GO ZONES.

SEC. 7524. GAO STUDY OF PRACTICES EMPLOYED BY STATE AND LOCAL GOVERNMENTS IN ALLOCATING AND UTILIZING TAX INCENTIVES PROVIDED PURSUANT TO THE GULF OPPORTUNITY ZONE ACT OF 2005.

Subpart C--Subchapter S Provisions

SEC. 7531. CAPITAL GAIN OF S CORPORATION NOT TREATED AS PASSIVE INVESTMENT INCOME.

SEC. 7532. TREATMENT OF BANK DIRECTOR SHARES.

SEC. 7533. SPECIAL RULE FOR BANK REQUIRED TO CHANGE FROM THE RESERVE METHOD OF ACCOUNTING ON BECOMING S CORPORATION.

SEC. 7534. TREATMENT OF THE SALE OF INTEREST IN A QUALIFIED SUBCHAPTER S SUBSIDIARY.

SEC. 7535. ELIMINATION OF ALL EARNINGS AND PROFITS ATTRIBUTABLE TO PRE-1983 YEARS FOR CERTAIN CORPORATIONS.

SEC. 7536. DEDUCTIBILITY OF INTEREST EXPENSE ON INDEBTEDNESS INCURRED BY AN ELECTING SMALL BUSINESS TRUST TO ACQUIRE S CORPORATION STOCK.

PART II--REVENUE PROVISIONS

SEC. 7541. INCREASE IN AGE OF MINOR CHILDREN WHOSE UNEARNED INCOME IS TAXED AS IF PARENT'S INCOME.

SEC. 7542. SUSPENSION OF CERTAIN PENALTIES AND INTEREST.

SEC. 7543. MODIFICATION OF COLLECTION DUE PROCESS PROCEDURES FOR EMPLOYMENT TAX LIABILITIES.

SEC. 7544. PERMANENT EXTENSION OF IRS USER FEES.

SEC. 7545. INCREASE IN PENALTY FOR BAD CHECKS AND MONEY ORDERS.

SEC. 7546. UNDERSTATEMENT OF TAXPAYER LIABILITY BY RETURN PREPARERS.

SEC. 7547. PENALTY FOR FILING ERRONEOUS REFUND CLAIMS.

`SEC. 6676. ERRONEOUS CLAIM FOR REFUND OR CREDIT.

SEC. 7548. TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES.

Speaker of the House of Representatives.

Vice President of the United States and

President of the Senate.

END