Sec. 1364. CLARIFICATION OF TIRE EXCISE TAX

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## 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). # TITLE XIV MISCELLANEOUS ## Subtitle A In General