Page:United States Statutes at Large Volume 119.djvu/1170

 119 STAT. 1152 Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec.

PUBLIC LAW 109–59—AUG. 10, 2005 10302. 10303. 10304. 10305. 10306. 10307. 10308. 10309. 10310.

Side-impact crash protection rulemaking. Tire research. Vehicle backover avoidance technology study. Nontraffic incident data collection. Study of safety belt use technologies. Amendment of Automobile Information Disclosure Act. Power window switches. 15-Passenger van safety. Authorization of appropriations.

TITLE XI—HIGHWAY REAUTHORIZATION AND EXCISE TAX SIMPLIFICATION Sec. 11100. Amendment of 1986 Code. Subtitle A—Trust Fund Reauthorization Sec. 11101. Extension of highway-related taxes and trust funds. Sec. 11102. Modification of adjustments of apportionments. Subtitle B—Excise Tax Reform and Simplification PART 1—HIGHWAY EXCISE TAXES Sec. 11111. Modification of gas guzzler tax. Sec. 11112. Exclusion for tractors weighing 19,500 pounds or less from Federal excise tax on heavy trucks and trailers. Sec. 11113. Volumetric excise tax credit for alternative fuels. PART 2—AQUATIC EXCISE TAXES Sec. 11115. Elimination of Aquatic Resources Trust Fund and transformation of Sport Fish Restoration Account. Sec. 11116. Repeal of harbor maintenance tax on exports. Sec. 11117. Cap on excise tax on certain fishing equipment. Sec. Sec. Sec. Sec.

PART 3—AERIAL EXCISE TAXES 11121. Clarification of excise tax exemptions for agricultural aerial applicators and exemption for Fixed-Wing aircraft engaged in forestry operations. 11122. Modification of rural airport definition. 11123. Exemption from taxes on transportation provided by seaplanes. 11124. Certain sightseeing flights exempt from taxes on air transportation.

PART 4—TAXES RELATING TO ALCOHOL Sec. 11125. Repeal of special occupational taxes on producers and marketers of alcoholic beverages. Sec. 11126. Income tax credit for distilled spirits wholesalers and for distilled spirits in control State bailment warehouses for costs of carrying Federal excise taxes on bottled distilled spirits. Sec. 11127. Quarterly excise tax filing for small alcohol excise taxpayers. PART 5—SPORT Sec. 11131. Custom gunsmiths. Sec. Sec. Sec. Sec. Sec. Sec. Sec.

EXCISE TAXES

Subtitle C—Miscellaneous Provisions 11141. Motor Fuel Tax Enforcement Advisory Commission. 11142. National Surface Transportation Infrastructure Financing Commission. 11143. Tax-exempt financing of highway projects and rail-truck transfer facilities. 11144. Treasury study of highway fuels used by trucks for non-transportation purposes. 11145. Diesel fuel tax evasion report. 11146. Tax treatment of State ownership of railroad real estate investment trust. 11147. Limitation on transfers to the Leaking Underground Storage Tank Trust Fund.

Subtitle D—Highway-Related Technical Corrections Sec. 11151. Highway-related technical corrections. Subtitle E—Preventing Fuel Fraud Sec. 11161. Treatment of kerosene for use in aviation. Sec. 11162. Repeal of ultimate vendor refund claims with respect to farming.

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