Page:United States Statutes at Large Volume 120.djvu/1101

 120 STAT. 1070 26 USC 170.

26 USC 170 note.

PUBLIC LAW 109–280—AUG. 17, 2006

(1) Paragraph (2) of section 170(d) is amended by striking ‘‘subsection (b)(2)’’ each place it appears and inserting ‘‘subsection (b)(2)(A)’’. (2) Section 545(b)(2) is amended by striking ‘‘and (D)’’ and inserting ‘‘(D), and (E)’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to contributions made in taxable years beginning after December 31, 2005. SEC. 1207. EXCISE TAXES EXEMPTION FOR BLOOD COLLECTOR ORGANIZATIONS.

Regulations.

VerDate 14-DEC-2004

10:20 Jul 12, 2007

(a) EXEMPTION FROM IMPOSITION OF SPECIAL FUELS TAX.— Section 4041(g) (relating to other exemptions) is amended by striking ‘‘and’’ at the end of paragraph (3), by striking the period in paragraph (4) and inserting ‘‘; and’’, and by inserting after paragraph (4) the following new paragraph: ‘‘(5) with respect to the sale of any liquid to a qualified blood collector organization (as defined in section 7701(a)(49)) for such organization’s exclusive use in the collection, storage, or transportation of blood.’’. (b) EXEMPTION FROM MANUFACTURERS EXCISE TAX.— (1) IN GENERAL.—Section 4221(a) (relating to certain taxfree sales) is amended by striking ‘‘or’’ at the end of paragraph (4), by adding ‘‘or’’ at the end of paragraph (5), and by inserting after paragraph (5) the following new paragraph: ‘‘(6) to a qualified blood collector organization (as defined in section 7701(a)(49)) for such organization’s exclusive use in the collection, storage, or transportation of blood,’’. (2) NO EXEMPTION WITH RESPECT TO VACCINES AND RECREATIONAL EQUIPMENT.—Section 4221(a) is amended by adding at the end the following new sentence: ‘‘In the case of taxes imposed by subchapter C or D, paragraph (6) shall not apply.’’. (3) CONFORMING AMENDMENTS.— (A) The second sentence of section 4221(a) is amended by striking ‘‘Paragraphs (4) and (5)’’ and inserting ‘‘Paragraphs (4), (5), and (6)’’. (B) Section 6421(c) is amended by striking ‘‘or (5)’’ and inserting ‘‘(5), or (6)’’. (c) EXEMPTION FROM COMMUNICATION EXCISE TAX.— (1) IN GENERAL.—Section 4253 (relating to exemptions) is amended by redesignating subsection (k) as subsection (l) and inserting after subsection (j) the following new subsection: ‘‘(k) EXEMPTION FOR QUALIFIED BLOOD COLLECTOR ORGANIZATIONS.—Under regulations provided by the Secretary, no tax shall be imposed under section 4251 on any amount paid by a qualified blood collector organization (as defined in section 7701(a)(49)) for services or facilities furnished to such organization.’’. (2) CONFORMING AMENDMENT.—Section 4253(l), as redesignated by paragraph (1), is amended by striking ‘‘or (j)’’ and inserting ‘‘(j), or (k)’’. (d) EXEMPTION FROM TAX ON HEAVY VEHICLES.—Section 4483 is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection: ‘‘(h) EXEMPTION FOR VEHICLES USED IN BLOOD COLLECTION.— ‘‘(1) IN GENERAL.—No tax shall be imposed by section 4481 on the use of any qualified blood collector vehicle by a qualified blood collector organization.

Jkt 059194

PO 00001

Frm 01068

Fmt 6580

Sfmt 6581

E:\PUBLAW\PUBL001.109

APPS06

PsN: PUBL001

�