# Pub. L. 109-432: changes to the Internal Revenue Code 2006-12-20, 120 Stat. 2945. Source: . ## Legislative history - Bill: [H.R. 6111](https://www.congress.gov/bill/109th-congress/house-bill/6111) - Bluebook: [JCT general explanation (2007)](https://www.govinfo.gov/app/details/CPRT-110JPRT31502) ## § 25D: Residential clean energy credit - § 25D(a)(1), § 25D(b)(1): Pub. L. 109–432, § 206(b)(1), substituted “solar electric property expenditures” for “photovoltaic property expenditures”. - § 25D(d)(2): Pub. L. 109–432, § 206(b)(2), substituted “solar electric property expenditure” for “photovoltaic property expenditure” in heading and text. - § 25D(e)(4)(A): Pub. L. 109–432, § 206(b)(1), substituted “solar electric property expenditures” for “photovoltaic property expenditures”. - § 25D(g): Pub. L. 109–432, § 206(a), substituted “2008” for “2007”. ## § 32: Earned income - § 32(c)(2)(B)(vi): Pub. L. 109–432 substituted “2008” for “2007”. ## § 38: General business credit - § 38(b)(29), § 38(b)(30), § 38(b)(31): Pub. L. 109–432 struck out “and” at end of par. (29), substituted “, plus” for period at end of par. (30), and added par. (31). ## § 41: Credit for increasing research activities - § 41(c)(4)(A): Pub. L. 109–432, § 104(b)(1)(A), substituted “3 percent” for “2.65 percent”. - § 41(c)(4)(A): Pub. L. 109–432, § 104(b)(1)(B), substituted “4 percent” for “3.2 percent”. - § 41(c)(4)(A): Pub. L. 109–432, § 104(b)(1)(C), substituted “5 percent” for “3.75 percent”. - § 41(c)(5), § 41(c)(6), § 41(c): Pub. L. 109–432, § 104(c)(1), added par. (5) and redesignated former pars. (5) and (6) as (6) and (7), respectively. - § 41(h)(1): Pub. L. 109–432, § 104(a)(1), substituted “2007” for “2005”. ## § 45: Electricity produced from certain renewable resources, etc. - § 45(d)(1), § 45(d)(2), § 45(d)(3), § 45(d)(4), § 45(d)(5), § 45(d)(6), § 45(d)(7), § 45(d)(9): Pub. L. 109–432 substituted “January 1, 2009” for “January 1, 2008” wherever appearing. ## § 45A: Indian employment credit - § 45A(f): Pub. L. 109–432 substituted “2007” for “2005”. ## § 45C: Clinical testing expenses for certain drugs for rare diseases or conditions - § 45C(b)(1): Pub. L. 109–432 substituted “2007” for “2005”. ## § 45D: New markets tax credit - § 45D(f)(1)(D): Pub. L. 109–432, § 102(a), substituted “, 2007, and 2008” for “and 2007”. - § 45D(i)(6): Pub. L. 109–432, § 102(b), added par. (6). ## § 45G: Railroad track maintenance credit - § 45G(d): Pub. L. 109–432 inserted “gross” after “means” and “(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)” before period at end. ## § 45K: Credit for producing fuel from a nonconventional source - § 45K(g)(1): Pub. L. 109–432, § 211(b), inserted “(other than from petroleum based products)” after “producing coke or coke gas” in introductory provisions. - § 45K(g)(2)(D): Pub. L. 109–432, § 211(a), added subpar. (D). ## § 45L: New energy efficient home credit - § 45L(g): Pub. L. 109–432 substituted “2008” for “2007”. ## § 45N: Mine rescue team training credit - Enacted 26 U.S.C. § 45N. ## § 48: Energy credit - § 48(a)(2)(A)(i)(II), § 48(a)(3)(A)(ii): Pub. L. 109–432, § 207(1), substituted “January 1, 2009” for “January 1, 2008”. - § 48(c)(1)(E), § 48(c)(2): Pub. L. 109–432, § 207(2), substituted “December 31, 2008” for “December 31, 2007”. ## § 48A: Qualifying advanced coal project credit - § 48A(f)(1): Pub. L. 109–432 inserted concluding provisions. ## § 51: Amount of credit - § 51(c)(4): Pub. L. 109–432, § 105(a), substituted “2007” for “2005”. - § 51(d)(1)(I): Pub. L. 109–432, § 105(e)(1), added subpar. (I). - § 51(d)(4): Pub. L. 109–432, § 105(b), inserted “and” at end of subpar. (A), substituted a period for “, and” at end of subpar. (B), and struck out subpar. (C) and concluding provisions which read as follows: - § 51(d)(8)(A)(i): Pub. L. 109–432, § 105(c), substituted “40” for “25”. - § 51(d)(10), § 51(d)(11), § 51(d)(12): Pub. L. 109–432, § 105(e)(2), added par. (10) and redesignated former pars. (10) and (11) as (11) and (12), respectively. Former par. (12) redesignated (13). - § 51(d)(12): Pub. L. 109–432, § 105(d), substituted “28th day” for “21st day”. - § 51(d)(13): Pub. L. 109–432, § 105(e)(2), redesignated par. (12) as (13). - § 51(e): Pub. L. 109–432, § 105(e)(3), added subsec. (e). ## § 53: Credit for prior year minimum tax liability - § 53(e): Pub. L. 109–432 added subsec. (e). ## § 62: Adjusted gross income defined - § 62(a)(2)(D): Pub. L. 109–432, § 108(a), substituted “2005, 2006, or 2007” for “or 2005”. - § 62(a)(21): Pub. L. 109–432, § 406(a)(3), added par. (21). ## § 106: Contributions by employer to accident and health plans - § 106(e): Pub. L. 109–432 added subsec. (e). ## § 121: Exclusion of gain from sale of principal residence - § 121(d)(9): Pub. L. 109–432, § 417(d), substituted “Uniformed services, Foreign Service, and intelligence community” for “Members of uniformed services and Foreign Service” in heading. - § 121(d)(9)(A): Pub. L. 109–432, § 417(a), substituted “duty— - § 121(d)(9)(C)(iv), § 121(d)(9)(C)(v): Pub. L. 109–432, § 417(b), added cl. (iv) and redesignated former cl. (iv) as (v). - § 121(d)(9)(C): Pub. L. 109–432, § 417(c), added cl. (vi). ## § 143: Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond - § 143(d)(2)(D): Pub. L. 109–432, § 416(a), added subpar. (D). - § 143(l)(3)(B): Pub. L. 109–432, § 411(a), struck out heading and text of cl. (iv). Text read as follows: “The State veterans limit for the States specified in clause (ii) for any calendar year after 2010 is zero.” ## § 163: Interest - § 163(h)(3)(E): Pub. L. 109–432, § 419(a), added subpar. (E). - § 163(h)(4)(E), § 163(h)(4): Pub. L. 109–432, § 419(b), added subpars. (E) and (F). ## § 164: Taxes - § 164(b)(5): Pub. L. 109–432 substituted “2008” for “2006”. ## § 168: Accelerated cost recovery system - § 168(e)(3)(E)(iv), § 168(e)(3)(E)(v): Pub. L. 109–432, § 113(a), substituted “2008” for “2006”. - § 168(j)(8): Pub. L. 109–432, § 112(a), substituted “2007” for “2005”. - § 168(l): Pub. L. 109–432, § 209(a), added subsec. (l). ## § 170: Charitable, etc., contributions and gifts - § 170(e)(4)(B)(ii): Pub. L. 109–432, § 116(b)(1)(A), inserted “or assembled” after “constructed”. - § 170(e)(4)(B)(iii): Pub. L. 109–432, § 116(b)(1)(B), inserted “or assembly” after “construction”. - § 170(e)(6): Pub. L. 109–432, § 116(b)(2)(A), inserted “or assembled” after “constructed” and “or assembling” after “construction”. - § 170(e)(6): Pub. L. 109–432, § 116(b)(2)(B), inserted “or assembled” after “constructed” in introductory provisions and “or assembly” after “construction” in cl. (i). - § 170(e)(6): Pub. L. 109–432, § 116(a)(1), substituted “2007” for “2005”. ## § 179D: Energy efficient commercial buildings deduction - § 179D(h): Pub. L. 109–432 substituted “2008” for “2007”. ## § 179E: Election to expense advanced mine safety equipment - Enacted 26 U.S.C. § 179E. ## § 198: Expensing of environmental remediation costs - § 198(d)(1)(C): Pub. L. 109–432, § 109(b), added subpar. (C). - § 198(h): Pub. L. 109–432, § 109(a), substituted “2007” for “2005”. ## § 220: Archer MSAs - § 220(i)(2), § 220(i)(3)(B): Pub. L. 109–432, § 117(a), substituted “2007” for “2005” wherever appearing in headings and text. - § 220(j)(2): Pub. L. 109–432, § 117(b)(1), substituted “2004, 2005, or 2006” for “or 2004” in heading and in introductory provisions of subpars. (A) and (B). - § 220(j)(4)(A): Pub. L. 109–432, § 117(b)(2), substituted “2004, 2005, and 2006” for “and 2004” in introductory provisions. ## § 223: Health savings accounts - § 223(b)(2)(A): Pub. L. 109–432, § 303(a)(1), substituted “$2,250.” for “the lesser of— - § 223(b)(2)(B): Pub. L. 109–432, § 303(a)(2), substituted “$4,500.” for “the lesser of— - § 223(b)(4)(C): Pub. L. 109–432, § 307(b), added subpar. (C). - § 223(b)(8): Pub. L. 109–432, § 305(a), added par. (8). - § 223(c)(1)(B)(iii): Pub. L. 109–432, § 302(b), added cl. (iii). - § 223(d)(1)(A)(ii)(I): Pub. L. 109–432, § 303(b), substituted “subsection (b)(2)(B)” for “subsection (b)(2)(B)(ii)”. - § 223(g)(1): Pub. L. 109–432, § 304, inserted concluding provisions. ## § 263: Capital expenditures - § 263(a)(1): Pub. L. 109–432 added subpar. (L). ## § 280C: Certain expenses for which credits are allowable - § 280C(e): Pub. L. 109–432 added subsec. (e). ## § 312: Effect on earnings and profits - § 312(k)(3)(B): Pub. L. 109–432 substituted “179D, or 179E” for “or 179D” in heading and two places in text. ## § 355: Distribution of stock and securities of a controlled corporation - § 355(b)(3)(A), § 355(b)(3)(D): Pub. L. 109–432 struck out “and on or before December 31, 2010” after “this paragraph” in subpar. (A) and after “such date” in subpar. (D). ## § 408: Individual retirement accounts - § 408(d)(9): Pub. L. 109–432 added par. (9). ## § 468B: Special rules for designated settlement funds - § 468B(g): Pub. L. 109–432 struck out heading and text of par. (3). Text read as follows: “Paragraph (2) shall not apply to accounts and funds established after December 31, 2010.” ## § 613A: Limitations on percentage depletion in case of oil and gas wells - § 613A(c)(6): Pub. L. 109–432 substituted “2008” for “2006”. ## § 664: Charitable remainder trusts - § 664(c): Pub. L. 109–432 amended heading and text of subsec. (c) generally. Prior to amendment, text read as follows: “A charitable remainder annuity trust and a charitable remainder unitrust shall, for any taxable year, not be subject to any tax imposed by this subtitle, unless such trust, for such year, has unrelated business taxable income (within the meaning of section 512, determined as if part III of subchapter F applied to such trust).” ## § 954: Foreign base company income - § 954(c)(6)(A): Pub. L. 109–432, in first sentence, substituted “which is neither subpart F income nor income treated as effectively connected with the conduct of a trade or business in the United States” for “which is not subpart F income” and, in last sentence, substituted “The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out this paragraph, including such regulations as may be necessary or appropriate to prevent the abuse of the purposes of this paragraph” for “The Secretary shall prescribe such regulations as may be appropriate to prevent the abuse of the purposes of this paragraph”. ## § 1043: Sale of property to comply with conflict-of-interest requirements - § 1043(b)(1)(A): Pub. L. 109–432, § 418(a)(1)(A), inserted “, or a judicial officer,” after “executive branch”. - § 1043(b)(1)(B), § 1043(b)(2)(A): Pub. L. 109–432, § 418(a)(1)(B), (2)(A), inserted “judicial canon,” after “rule,”. - § 1043(b)(2)(B): Pub. L. 109–432, § 418(a)(2)(B), inserted “in the case of executive branch officers or employees, or by the Judicial Conference of the United States (or its designee), in the case of judicial officers,” after “Ethics,”. - § 1043(b)(5)(B): Pub. L. 109–432, § 418(a)(3), inserted “judicial canon,” after “rule,”. - § 1043(b)(6): Pub. L. 109–432, § 418(b), added par. (6). ## § 1221: Capital asset defined - § 1221(b)(3): Pub. L. 109–432 struck out “before January 1, 2011,” after “exchanged”. ## § 1245: Gain from dispositions of certain depreciable property - § 1245(a)(2)(C), § 1245(a)(3)(C): Pub. L. 109–432 inserted “179E,” after “179D,”. ## § 1355: Definitions and special rules - § 1355(a)(4): Pub. L. 109–432, § 413(a), substituted “6,000” for “10,000 (6,000, in the case of taxable years beginning after December 31, 2005, and ending before January 1, 2011)”. - § 1355(g), § 1355(h): Pub. L. 109–432, § 415(a), added subsec. (g) and redesignated former subsec. (g) as (h). ## § 4041: Imposition of tax - § 4041(b)(2)(B): Pub. L. 109–432, § 208(c), substituted “and ethanol fuel produced from coal” for “or ethanol fuel” in heading. - § 4041(b)(2)(C)(ii): Pub. L. 109–432, § 208(b), substituted “2008” for “2007”. - § 4041(b)(2)(D): Pub. L. 109–432, § 208(a), substituted “January 1, 2009” for “October 1, 2007”. ## § 4082: Exemptions for diesel fuel and kerosene - § 4082(d)(2)(B): Pub. L. 109–432 substituted “6427(l)(5)(B)” for “6427(l)(6)(B)”. ## § 4132: Definitions and special rules - § 4132(a)(1)(O), § 4132(a)(1)(P): Pub. L. 109–432 added subpars. (O) and (P). ## § 4980G: Failure of employer to make comparable health savings account contributions - § 4980G(d): Pub. L. 109–432 added subsec. (d). ## § 5382: Cellar treatment of natural wine - § 5382(a)(1)(A): Pub. L. 109–432 substituted “correct or stabilize” for “stabilize”. ## § 5388: Designation of wines - § 5388(c)(3): Pub. L. 109–432 added par. (3). ## § 5754: Restriction on importation of previously exported tobacco products - § 5754(c)(1): Pub. L. 109–432 substituted “5761(d)” for “5761(c)”. ## § 5761: Civil penalties - § 5761(c): Pub. L. 109–432, § 401(f)(2)(A), struck out at end “This subsection and section 5754 shall not apply to any person who relands or receives tobacco products in the quantity allowed entry free of tax and duty under chapter 98 of the Harmonized Tariff Schedule of the United States, and such person may voluntarily relinquish to the Secretary at the time of entry any excess of such quantity without incurring the penalty under this subsection. No quantity of tobacco products other than the quantity referred to in the preceding sentence may be relanded or received as a personal use quantity.” - § 5761(d), § 5761(e), § 5761(f): Pub. L. 109–432, § 401(f)(1), added subsec. (d) and redesignated former subsecs. (d) and (e) as (e) and (f), respectively. ## § 6015: Relief from joint and several liability on joint return - § 6015(e)(1): Pub. L. 109–432, § 408(a), inserted “, or in the case of an individual who requests equitable relief under subsection (f)” after “apply” in introductory provisions. - § 6015(e)(1)(A)(i)(II): Pub. L. 109–432, § 408(b)(1), inserted “or request is made” after “filed”. - § 6015(e)(1)(B)(i): Pub. L. 109–432, § 408(b)(2), inserted “or requesting equitable relief under subsection (f)” after “subsection (b) or (c)” and “or request” after “such election”. - § 6015(e)(1)(B)(ii): Pub. L. 109–432, § 408(b)(3), inserted “or to which the request under subsection (f) relates” before period at end. - § 6015(e)(4): Pub. L. 109–432, § 408(b)(4), inserted “or the request for equitable relief under subsection (f)” after “subsection (b) or (c)”. - § 6015(e)(5): Pub. L. 109–432, § 408(b)(5), inserted “or who requests equitable relief under subsection (f)” after “subsection (b) or (c)”. - § 6015(g)(2): Pub. L. 109–432, § 408(b)(6), inserted “or of any request for equitable relief under subsection (f)” after “subsection (b) or (c)”. - § 6015(h)(2): Pub. L. 109–432, § 408(b)(7), inserted “or a request for equitable relief made under subsection (f)” after “subsection (b) or (c)”. ## § 6039: Returns required in connection with certain options - § 6039: Pub. L. 109–432, § 403(c)(3), substituted “Returns” for “Information” in section catchline. - § 6039(a): Pub. L. 109–432, § 403(a), (c)(4), substituted “Requirement of reporting” for “Furnishing of information” in heading and amended concluding provisions generally. Prior to amendment, concluding provisions read as follows: “shall (on or before January 31 of the following calendar year) furnish to such person a written statement in such manner and setting forth such information as the Secretary may by regulations prescribe.” - § 6039(b), § 6039(c), § 6039(d): Pub. L. 109–432, § 403(b), added subsec. (b) and redesignated former subsecs. (b) and (c) as (c) and (d), respectively. ## § 6050H: Returns relating to mortgage interest received in trade or business from individuals - § 6050H(h): Pub. L. 109–432 added subsec. (h). ## § 6103: Confidentiality and disclosure of returns and return information - § 6103(b)(5): Pub. L. 109–432, § 421(a), reenacted heading without change and amended text of par. (5) generally. Prior to amendment, text read as follows: “The term ‘State’ means— - § 6103(d)(5)(B): Pub. L. 109–432, § 122(a)(1), substituted “2007” for “2006”. - § 6103(d)(6): Pub. L. 109–432, § 421(b), added par. (6). - § 6103(i)(3)(C), § 6103(i)(7): Pub. L. 109–432, § 122(b)(1), substituted “2007” for “2006”. - § 6103(l)(13)(D): Pub. L. 109–432, § 122(c)(1), substituted “2007” for “2006”. ## § 6211: Definition of a deficiency - § 6211(b)(4)(A): Pub. L. 109–432 substituted “34, and 53(e)” for “and 34”. ## § 6320: Notice and opportunity for hearing upon filing of notice of lien - § 6320(b)(1): Pub. L. 109–432, § 407(c)(1), substituted “in writing under subsection (a)(3)(B) and states the grounds for the requested hearing” for “under subsection (a)(3)(B)”. - § 6320(c): Pub. L. 109–432, § 407(c)(2), substituted “(e), and (g)” for “and (e)”. ## § 6330: Notice and opportunity for hearing before levy - § 6330(b)(1): Pub. L. 109–432, § 407(b)(3), substituted “in writing under subsection (a)(3)(B) and states the grounds for the requested hearing” for “under subsection (a)(3)(B)”. - § 6330(c)(4)(A), § 6330(c)(4)(B): Pub. L. 109–432, § 407(b)(2), redesignated subpars. (A) and (B) as cls. (i) and (ii), respectively, of subpar. (A), in cl. (ii) substituted “; or” for period at end, and added subpar. (B). - § 6330(g): Pub. L. 109–432, § 407(b)(1), added subsec. (g). ## § 6427: Fuels not used for taxable purposes - § 6427(i)(4)(A): Pub. L. 109–432, § 420(b)(3), substituted “paragraph (4)(C) or (5)” for “paragraph (4)(B), (5), or (6)” in introductory provisions and cl. (i) and “(l)(4)(C)(ii), and (l)(5)” for “(l)(5), and (l)(6)” in concluding provisions. - § 6427(l)(1): Pub. L. 109–432, § 420(b)(4), substituted “paragraph (4)(C)(i)” for “paragraph (4)(B)”. - § 6427(l)(4): Pub. L. 109–432, § 420(a), amended heading and text of par. (4) generally, substituting provisions relating to refunds for kerosene used in commercial aviation, refunds for kerosene used in noncommercial aviation, and payments to ultimate, registered vendor, consisting of subpars. (A) to (C), for provisions relating to refunds for kerosene used in commercial aviation and payment to ultimate, registered vendor, consisting of subpars. (A) and (B). - § 6427(l)(5), § 6427(l): Pub. L. 109–432, § 420(b)(1), redesignated par. (6) as (5) and struck out former par. (5), which related to refunds for kerosene used in noncommercial aviation. ## § 6702: Frivolous tax submissions - § 6702: Pub. L. 109–432 amended section catchline and text generally, substituting provisions relating to civil penalties for frivolous tax returns and submissions, listing of frivolous positions, reduction of penalty to promote compliance with tax laws, and application of other penalties, consisting of subsecs. (a) to (e), for provisions relating to civil penalty for frivolous tax returns and application of other penalties, consisting of subsecs. (a) and (b). ## § 6724: Waiver; definitions and special rules - § 6724(d)(1)(B)(xvii): Pub. L. 109–432, § 403(c)(1), which directed amendment of cl. (xvii) by striking out “or” at end, could not be executed because “or” did not appear subsequent to amendment by Pub. L. 109–280, § 844(d)(2)(A). See below. - § 6724(d)(1)(B)(xviii): Pub. L. 109–432, § 403(c)(1), which directed amendment of cl. (xviii) by substituting “or” for “and” at end, could not be executed because “and” did not appear at end subsequent to amendment by Pub. L. 109–280, § 844(d)(2)(A). See below. - § 6724(d)(1)(B)(xix): Pub. L. 109–432, § 403(c)(1), added cl. (xix) relating to section 6039(a). - § 6724(d)(2)(B): Pub. L. 109–432, § 403(c)(2), substituted “6039(b)” for “6039(a)”. ## § 7122: Compromises - § 7122(f): Pub. L. 109–432 added subsec. (f) relating to frivolous submissions. ## § 7443A: Special trial judges - § 7443A(b)(6): Pub. L. 109–432, § 406(a)(2)(A), added par. (6). Former par. (6) redesignated (7). - § 7443A(b)(7): Pub. L. 109–432, § 406(a)(2)(A), redesignated par. (6) as (7). - § 7443A(c): Pub. L. 109–432, § 406(a)(2)(B), substituted “(5), or (6)” for “or (5)”. ## § 7608: Authority of internal revenue enforcement officers - § 7608(c): Pub. L. 109–432 substituted “2008” for “2007” in subpar. (B) and concluding provisions. ## § 7623: Expenses of detection of underpayments and fraud, etc. - § 7623: Pub. L. 109–432 designated existing provisions as subsec. (a), inserted heading, in par. (1), substituted “or” for “and” at end, in concluding provisions, struck out “(other than interest)” after “amounts”, and added subsec. (b). ## § 7652: Shipments to the United States - § 7652(f)(1): Pub. L. 109–432 substituted “2008” for “2006”. ## § 7872: Treatment of loans with below-market interest rates - § 7872(h): Pub. L. 109–432 struck out heading and text of par. (4). Text read as follows: “This subsection shall not apply to any calendar year after 2010.” ## § 9502: Airport and Airway Trust Fund - § 9502(d)(2): Pub. L. 109–432, § 420(b)(5)(A), struck out “and (l)(5)” after “subsection (l)(4)”. - § 9502(d)(3): Pub. L. 109–432, § 420(b)(5)(B), struck out “or (5)” after “paragraph (4)”. ## § 9503: Highway Trust Fund - § 9503(c): Pub. L. 109–432, § 420(b)(6)(B), struck out “or (5)” after “paragraph (4)” in concluding provisions. - § 9503(c): Pub. L. 109–432, § 420(b)(6)(A), amended subpars. (A) and (B) generally. Prior to amendment, subpars. (A) and (B) read as follows: ## § 9508: Leaking Underground Storage Tank Trust Fund - § 9508(c): Pub. L. 109–432 substituted “sections 9003(h), 9003(i), 9003(j), 9004(f), 9005(c), 9010, 9011, 9012, and 9013” for “section 9003(h)” and “Public Law 109–168” for “Superfund Amendments and Reauthorization Act of 1986”. ## § 9701: Definitions of general applicability - § 9701(c)(8): Pub. L. 109–432 added par. (8). ## § 9702: Establishment of the United Mine Workers of America Combined Benefit Fund - § 9702(b): Pub. L. 109–432 reenacted heading without change and amended text of subsec. (b) generally. Prior to amendment, text contained provisions which related to: in par. (1), appointment of one trustee by the BCOA, one by the three employers having the greatest number of eligible beneficiaries under section 9706, two by the United Mine Workers of America, and three by the persons otherwise appointed; in par. (2), successor trustees and removal of trustees; and in par. (3), special rules relating to designation of trustees or successor trustees if the BCOA should cease to exist and designation of the initial trustee. ## § 9704: Liability of assigned operators - § 9704(d): Pub. L. 109–432, § 212(a)(2)(A), reenacted heading without change and amended text of subsec. (d) generally. Prior to amendment, text read as follows: “The unassigned beneficiaries premium for any plan year for any assigned operator shall be equal to the applicable percentage of the product of the per beneficiary premium for the plan year multiplied by the number of eligible beneficiaries who are not assigned under section 9706 to any person for such plan year.” - § 9704(e)(1): Pub. L. 109–432, § 212(a)(2)(B)(i), inserted “and amounts transferred under section 9705(b)” after “premiums received”. - § 9704(e)(3)(A): Pub. L. 109–432, § 212(a)(2)(B)(ii), inserted at end “Amounts credited to an account from amounts transferred under section 9705(b) shall not be taken into account in determining whether there is a surplus in the account for purposes of this paragraph.” - § 9704(f)(2)(C): Pub. L. 109–432, § 212(a)(2)(C), added subpar. (C). - § 9704(j): Pub. L. 109–432, § 211(a), added subsec. (j). ## § 9705: Transfers - § 9705(b): Pub. L. 109–432, § 212(a)(1)(C), struck out “from abandoned mine reclamation fund” after “Transfers” in heading. - § 9705(b)(1): Pub. L. 109–432, § 212(a)(1)(A), substituted “subsections (h) and (i) of section 402” for “section 402(h)”. - § 9705(b)(2): Pub. L. 109–432, § 212(a)(1)(B), reenacted heading without change and amended text of par. (2) generally. Prior to amendment, text read as follows: “Any amount transferred under paragraph (1) for any fiscal year shall be used to proportionately reduce the unassigned beneficiary premium under section 9704(a)(3) of each assigned operator for the plan year in which transferred.” ## § 9706: Assignment of eligible beneficiaries - § 9706(h): Pub. L. 109–432 added subsec. (h). ## § 9707: Failure to pay premium - § 9707(a): Pub. L. 109–432 amended heading and text of subsec. (a) generally. Prior to amendment, text read as follows: “There is hereby imposed a penalty on the failure of any assigned operator to pay any premium required to be paid under section 9704 with respect to any eligible beneficiary.” ## § 9711: Continued obligations of individual employer plans - § 9711(c): Pub. L. 109–432 reenacted heading without change and amended text of subsec. (c) generally. Prior to amendment, text read as follows: “Each related person of a last signatory operator to which subsection (a) or (b) applies shall be jointly and severally liable with the last signatory operator for the provision of health care coverage described in subsection (a) or (b).” ## § 9712: Establishment and coverage of 1992 UMWA Benefit Plan - § 9712(a)(3), § 9712(a)(4): Pub. L. 109–432, § 212(b)(1), added pars. (3) and (4). - § 9712(d)(1): Pub. L. 109–432, § 212(b)(2)(A), amended text of par. (1) generally. Prior to amendment, par. (1) provided that the contribution requirements of all 1988 last signatory operators include the payment of an annual prefunding premium for all eligible and potentially eligible beneficiaries, payment of a monthly per beneficiary premium, and provision of security. - § 9712(d)(2)(B): Pub. L. 109–432, § 212(b)(2)(B)(i), substituted “backstop” for “prefunding”. - § 9712(d)(3): Pub. L. 109–432, § 212(b)(2)(B)(ii), substituted “paragraph (1)(A)” for “paragraph (1)(B)”. - § 9712(d)(4): Pub. L. 109–432, § 211(c), inserted at end “The provisions of section 9711(c)(2) shall apply to any last signatory operator described in such section (without regard to whether security is provided under such section, a payment is made under section 9704(j), or both) and if security meeting the requirements of section 9711(c)(3) is provided, the common parent described in section 9711(c)(2)(B) shall be exclusively responsible for any liability for premiums under this section which, but for this sentence, would be required to be paid by the last signatory operator or any related person.” ## § 9721: Civil enforcement - § 9721: Pub. L. 109–432 reenacted section catchline without change and amended text generally. Prior to amendment, text read as follows: “The provisions of section 4301 of the Employee Retirement Income Security Act of 1974 shall apply to any claim arising out of an obligation to pay any amount required to be paid by this chapter in the same manner as any claim arising out of an obligation to pay withdrawal liability under subtitle E of title IV of such Act. For purposes of the preceding sentence, a signatory operator and related persons shall be treated in the same manner as employers.” ## § 9812: Parity in mental health and substance use disorder benefits - § 9812: Pub. L. 109–432 substituted “December 31, 2007” for “December 31, 2006”.