Page:United States Statutes at Large Volume 120.djvu/2954

 PUBLIC LAW 109–432—DEC. 20, 2006 Sec. Sec. Sec. Sec. Sec. Sec.

120 STAT. 2923

Deduction for energy efficient commercial buildings. Credit for new energy efficient homes. Credit for residential energy efficient property. Energy credit. Special rule for qualified methanol or ethanol fuel. Special depreciation allowance for cellulosic biomass ethanol plant property. Sec. 210. Expenditures permitted from the Leaking Underground Storage Tank Trust Fund. Sec. 211. Treatment of coke and coke gas. Sec. Sec. Sec. Sec. Sec. Sec.

204. 205. 206. 207. 208. 209.

301. 302. 303. 304. 305. 306.

Sec. 307. Sec. 401. Sec. 402. Sec. Sec. Sec. Sec. Sec. Sec.

403. 404. 405. 406. 407. 408.

Sec. 409. Sec. 410. Sec. 411. Sec. 412. Sec. 413. Sec. 414. Sec. 415. Sec. 416. Sec. 417. Sec. Sec. Sec. Sec.

418. 419. 420. 421.

Sec. 422. Sec. 423. Sec. 424. Sec. 425. Sec. 426.

TITLE III—HEALTH SAVINGS ACCOUNTS Short title. FSA and HRA terminations to fund HSAs. Repeal of annual deductible limitation on HSA contributions. Modification of cost-of-living adjustment. Contribution limitation not reduced for part-year coverage. Exception to requirement for employers to make comparable health savings account contributions. One-time distribution from individual retirement plans to fund HSAs. TITLE IV—OTHER PROVISIONS Deduction allowable with respect to income attributable to domestic production activities in Puerto Rico. Credit for prior year minimum tax liability made refundable after period of years. Returns required in connection with certain options. Partial expensing for advanced mine safety equipment. Mine rescue team training tax credit. Whistleblower reforms. Frivolous tax submissions. Addition of meningococcal and human papillomavirus vaccines to list of taxable vaccines. Clarification of taxation of certain settlement funds made permanent. Modification of active business definition under section 355 made permanent. Revision of State veterans limit made permanent. Capital gains treatment for certain self-created musical works made permanent. Reduction in minimum vessel tonnage which qualifies for tonnage tax made permanent. Modification of special arbitrage rule for certain funds made permanent. Great Lakes domestic shipping to not disqualify vessel from tonnage tax. Use of qualified mortgage bonds to finance residences for veterans without regard to first-time homebuyer requirement. Exclusion of gain from sale of a principal residence by certain employees of the intelligence community. Sale of property by judicial officers. Premiums for mortgage insurance. Modification of refunds for kerosene used in aviation. Regional income tax agencies treated as States for purposes of confidentiality and disclosure requirements. Designation of wines by semi-generic names. Modification of railroad track maintenance credit. Modification of excise tax on unrelated business taxable income of charitable remainder trusts. Loans to qualified continuing care facilities made permanent. Technical corrections.

DIVISION B—MEDICARE AND OTHER HEALTH PROVISIONS Sec. 1. Short title of division. TITLE I—MEDICARE IMPROVED QUALITY AND PROVIDER PAYMENTS Sec. 101. Physician payment and quality improvement. Sec. 102. Extension of floor on Medicare work geographic adjustment. Sec. 103. Update to the composite rate component of the basic case-mix adjusted prospective payment system for dialysis services. Sec. 104. Extension of treatment of certain physician pathology services under Medicare. Sec. 105. Extension of Medicare reasonable costs payments for certain clinical diagnostic laboratory tests furnished to hospital patients in certain rural areas.

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