•i^Q ^i " PUBLIC LAW 103-465—DEC. 8, 1994 108 STAT. 4841 under the Agreement on Subsidies and Countervailing Measures referred to in section lOKdX 12), (D) to maintain the scope and coverage on indirect support as specified in the US-EC bilateral agreement on large civil aircraft, and (E) to obtain increased transparency with respect to foreign subsidy programs in the civil aircraft sector, both through greater government disclosure with respect to the use of taxpayer moneys and higher financigil disclosure standards for companies receiving government supports (including disclosure comparable to that required under United States securities laws). (2) DEFINITIONS. —For purposes of paragraph (1)— (A) the term "civil aircrjift^' means mose products to which the Agreement on Trade in Civil Aircraft applies, (B) the term large civil aircraft" has the meaning given that term in Annex II to the US-EC bilateral agreement, (C) the term "indirect support" means indirect government support as defined in Annex II to the US-EC bilateral agreement, (D) the term "Agreement on Trade in Civil Aircraft" means the Agreement on Trade in Civil Aircraft approved by the Congress under section 2 of the Trade Agreements Act of 1979, and (E) the term "US-EC bilateral agreement" means the Agreement Concerning the Application of the GATT Agreement on Trade in Civil Aircraft Between the European Economic Community and the Government of the United States of America on trade in large civil aircraft, entered into on July 17, 1992. SEC. 136. REPEAL OF TAX ON IMPORTED PERFUMES; DRAWBACK OF TAX ON DISTILLED SPIRITS USED IN PERFUME MANUFACTURE. (a) REPEAL OF TAX ON IMPORTED PERFUMES.— Subsection (a) of section 5001 of the Internal Revenue Code of 1986 is amended 26 USC 5001. by striking paragraph (3) and redesignating the following paragraphs accordingly. (b) DRAWBACK OF TAX ON DISTILLED SPIRITS USED IN PERFUME MANUFACTURE.—Sections 5131(a), 5132, 5134(c)(1), and 7652(g) of such Code are each amended by striking "or flavoring extracts" 26 USC 5131, and inserting "flavoring extracts, or perfiime". ^^^^' ^^^'*' ^^^^• (c) CONFORMING AMENDMENTS. — (1) Subsection (b) of section 5002 of such Code is amended 26 USC 5002. by striking paragraph (1) and redesignating the following paragraphs accordingly. (2) Subsection (f) of section 5005 of such Code is amended— 26 USC 5005. (A) by striking "section 5001(a)(6) and (7)" in paragraph (3) and inserting 'Section 5001(a)(5) and (6)", and (B) by striking "section 5001(a)(5)" in paragraph (4) and inserting "section 5001(a)(4)". (3) Subsection (b) of section 5007 of such Code is amended 26 USC 5007. to read as follows: "(b) COLLECTION OF TAX ON IMPORTED DISTILLED SPIRITS. — The internal revenue tax imposed by section 5001(a)(1) and (2) upon imported distilled spirits shall be collected by the Secretary
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