Page:United States Statutes at Large Volume 120.djvu/3004

 PUBLIC LAW 109–432—DEC. 20, 2006

120 STAT. 2973

‘‘(ii) in the case of wine of the European Community, designations referred to in subparagraph (C)(i) may be used for such wine only if the requirement of subparagraph (B)(ii) is met, and ‘‘(iii) in the case any other wine bearing a brand name, or brand name and fanciful name, semi-generic designations may be used for such wine only if the requirements of clauses (i), (ii), and (iii) of subparagraph (B) are met. ‘‘(B) REQUIREMENTS.— ‘‘(i) The requirement of this clause is met if there appears in direct conjunction with the semi-generic designation an appropriate appellation of origin disclosing the origin of the wine. ‘‘(ii) The requirement of this clause is met if the wine conforms to the standard of identity, if any, for such wine contained in the regulations under this section or, if there is no such standard, to the trade understanding of such class or type. ‘‘(iii) The requirement of this clause is met if the person, or its successor in interest, using the semigeneric designation held a Certificate of Label Approval or Certificate of Exemption from Label Approval issued by the Secretary for a wine label bearing such brand name, or brand name and fanciful name, before March 10, 2006, on which such semi-generic designation appeared. ‘‘(C) WINES TO WHICH PARAGRAPH APPLIES.— ‘‘(i) IN GENERAL.—Except as provided in clause (ii), this paragraph shall apply to any grape wine which is designated as Burgundy, Claret, Chablis, Champagne, Chianti, Malaga, Marsala, Madeira, Moselle, Port, Retsina, Rhine Wine or Hock, Sauterne, Haut Sauterne, Sherry, or Tokay. ‘‘(ii) EXCEPTION.—This paragraph shall not apply to wine which— ‘‘(I) contains less than 7 percent or more than 24 percent alcohol by volume, ‘‘(II) is intended for sale outside the United States, or ‘‘(III) does not bear a brand name.’’. (b) EFFECTIVE DATE.—The amendments made by this section shall apply to wine imported or bottled in the United States on or after the date of enactment of this Act.

26 USC 5388 note.

SEC. 423. MODIFICATION OF RAILROAD TRACK MAINTENANCE CREDIT.

(a) IN GENERAL.—Section 45G(d) (defining qualified railroad track maintenance expenditures) is amended— (1) by inserting ‘‘gross’’ after ‘‘means’’, and (2) by inserting ‘‘(determined without regard to any consideration for such expenditures given by the Class II or Class III railroad which made the assignment of such track)’’ after ‘‘Class II or Class III railroad’’. (b) EFFECTIVE DATE.—The amendment made by this section shall take effect as if included in the amendment made by section 245(a) of the American Jobs Creation Act of 2004.

VerDate 14-DEC-2004

09:16 Jul 13, 2007

Jkt 059194

PO 00003

Frm 00452

Fmt 6580

Sfmt 6581

E:\PUBLAW\PUBL003.109

26 USC 45G.

26 USC 45G note.

APPS06

PsN: PUBL003

�