CLARIFICATION OF TIRE EXCISE TAX.

SEC. 1364. CLARIFICATION OF TIRE EXCISE TAX. (a) In General.—Section 4072(e) (defining super single tire) is amended by adding at the end the following: “Such term shall not include any tire designed for steering.” (b) Effective Date.—The amendment made by this section shall take effect as if included in section 869 of the American Jobs Creation Act of 2004. (c) Study.— (1) In general.—With respect to the 1-year period beginning on January 1, 2006, the Secretary of the Treasury shall conduct a study to determine— (A) the amount of tax collected during such period under section 4071 of the Internal Revenue Code of 1986 with respect to each class of tire, and (B) the number of tires in each such class on which tax is imposed under such section during such period. (2) Report.—Not later than July 1, 2007, the Secretary of the Treasury shall submit to Congress a report on the study conducted under paragraph (1).