EXCISE TAXES EXEMPTION FOR BLOOD COLLECTOR ORGANIZATIONS.

SEC. 1207. EXCISE TAXES EXEMPTION FOR BLOOD COLLECTOR ORGANIZATIONS.(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 tax-free 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.120 STAT. 1071“(2) Qualified blood collector vehicle.—For purposes of this subsection, the term ‘qualified blood collector vehicle’ means a vehicle at least 80 percent of the use of which during the prior taxable period was by a qualified blood collector organization in the collection, storage, or transportation of blood.“(3) Special rule for vehicles first placed in service in a taxable period.—In the case of a vehicle first placed in service in a taxable period, a vehicle shall be treated as a qualified blood collector vehicle for such taxable period if such qualified blood collector organization certifies to the Secretary that the organization reasonably expects at least 80 percent of the use of such vehicle by the organization during such taxable period will be in the collection, storage, or transportation of blood.“(4) Qualified blood collector organization.—The term ‘qualified blood collector organization’ has the meaning given such term by section 7701(a)(49).”.(e) Credit or Refund for Certain Taxes on Sales and Services.—(1) Deemed overpayment.—(A) In general.—Section 6416(b)(2) is amended by redesignating subparagraphs (E) and (F) as subparagraphs (F) and (G), respectively, and by inserting after subparagraph (D) the following new subparagraph:“(E) sold 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) No credit or refund for vaccines or recreational equipment.—Section 6416(b)(2) is amended by adding at the end the following new sentence: “In the case of taxes imposed by subchapter C or D of chapter 32, subparagraph (E) shall not apply.”.(C) Conforming amendments.—Section 6416(b)(2) is amended—(i) by striking “Subparagraphs (C) and (D)” in the second sentence and inserting “Subparagraphs (C), (D), and (E)”.(ii) by striking “(B), (C), and (D)” and inserting “(B), (C), (D), and (E)”.(2) Sales of tires.—Section 6416(b)(4)(B) is amended by striking “or” at the end of clause (i), by striking the period at the end of clause (ii) and inserting “, or”, and by adding after clause (ii) the following:“(iii) sold to a qualified blood collector organization for its exclusive use in connection with a vehicle the organization certifies will be primarily used in the collection, storage, or transportation of blood.”.(f) Definition of Qualified Blood Collector Organization.—Section 7701(a) is amended by inserting at the end the following new paragraph:“(49) Qualified blood collector organization.—The term ‘qualified blood collector organization’ means an organization which is—“(A) described in section 501(c)(3) and exempt from tax under section 501(a),120 STAT. 1072“(B) primarily engaged in the activity of the collection of human blood,“(C) registered with the Secretary for purposes of excise tax exemptions, and“(D) registered by the Food and Drug Administration to collect blood.”.(g) Effective Date.—(1) In general.—The amendments made by this section shall take effect on January 1, 2007.(2) Subsection (d).—The amendment made by subsection (d) shall apply to taxable periods beginning on or after July 1, 2007.