REPEAL OF EXPIRED PROVISIONS.

SEC. 1432. REPEAL OF EXPIRED PROVISIONS. (a) Piggy-Back Trailers.—Section 4051 (relating to imposition of tax on heavy trucks and trailers sold at retail) is amended by striking subsection (d) and by redesignating subsection (e) as subsection (d). (b) Deep Seabed Mining.— (1) In general.—Subchapter F of chapter 36 (relating to tax on removal of hard mineral resources from deep seabed) is hereby repealed. (2) Conforming amendment.—The table of subchapters for chapter 36 is amended by striking the item relating to subchapter F. (c) Ozone-Depleting Chemicals.— (1) Paragraph (1) of section 4681(b) is amended by striking subparagraphs (B) and (C) and inserting the following new subparagraph: “(B) Base tax amount.—The base tax amount for purposes of subparagraph (A) with respect to any sale or 111 STAT. 1051use during any calendar year after 1995 shall be $5.35 increased by 45 cents for each year after 1995 ”. (2) Subsection (g) of section 4682 is amended to read as follows: “(g) Chemicals Used as Propellants in Metered-Dose Inhalers.— “(1) Exemption from tax.— “(A) In general.—No tax shall be imposed by section 4681 on— “(i) any use of any substance as a propellant in metered-dose inhalers, or “(ii) any qualified sale by the manufacturer, producer, or importer of any substance. “(B) Qualified sale.—For purposes of subparagraph (A), the term ‘qualified sale’ means any sale by the manufacturer, producer, or importer of any substance— “(i) for use by the purchaser as a propellant in metered dose inhalers, or “(ii) for resale by the purchaser to a 2d purchaser for such use by the 2d purchaser. The preceding sentence shall apply only if the manufacturer, producer, and importer, and the 1st and 2d purchasers (if any) meet such registration requirements as may be prescribed by the Secretary. “(2) Overpayments.—If any substance on which tax was paid under this subchapter is used by any person as a propellant in metered-dose inhalers, credit or refund without interest shall be allowed to such person in an amount equal to the tax so paid. Amounts payable under the preceding sentence with respect to uses during the taxable year shall be treated as described in section 34(a) for such year unless claim thereof has been timely filed under this paragraph.”.