Page:United States Statutes at Large Volume 119.djvu/2660

 119 STAT. 2642

26 USC 1361 note.

PUBLIC LAW 109–135—DEC. 21, 2005

(2) by adding at the end the following new subparagraph: ‘‘(E) INFORMATION RETURNS.—Except to the extent provided by the Secretary, this paragraph shall not apply to part III of subchapter A of chapter 61 (relating to information returns).’’. (d) EFFECTIVE DATE.—The amendments made by this section shall take effect as if included in the provisions of the American Jobs Creation Act of 2004 to which they relate.

Subtitle B—Trade Technicals SEC. 421. TECHNICAL CORRECTIONS TO REGIONAL VALUE-CONTENT METHODS FOR RULES OF ORIGIN UNDER PUBLIC LAW 109–53.

Section 203(c) of the Dominican Republic-Central AmericaUnited States Free Trade Agreement Implementation Act (Public Law 109–53; 19 U.S.C. 4033(c)) is amended as follows: (1) In paragraph (2)(A), by striking all that follows ‘‘the following build-down method:’’ and inserting the following: ‘‘RVC =

AV–VNM ———— AV

× 100’’.

(2) In paragraph (3)(A), by striking all that follows ‘‘the following build-up method:’’ and inserting the following: ‘‘RVC =

VOM ———— AV

× 100’’.

(3) In paragraph (4)(A), by striking all that follows ‘‘the following net cost method:’’ and inserting the following: ‘‘RVC =

NC–VNM ———— × NC

100’’.

TITLE V—EMERGENCY REQUIREMENT SEC. 501. EMERGENCY REQUIREMENT.

Any provision of this Act causing an effect on receipts, budget authority, or outlays is designated as an emergency requirement pursuant to section 402 of H. Con. Res. 95 (109th Congress). Approved December 21, 2005.

LEGISLATIVE HISTORY—H.R. 4440: CONGRESSIONAL RECORD, Vol. 151 (2005): Dec. 7, considered and passed House. Dec. 16, considered and passed Senate, amended. House concurred in Senate amendment. WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 41 (2005): Dec. 21, Presidential remarks.

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