12 2 STA T . 1 6 6 3PUBLIC LA W 11 0– 2 4 6 —J U NE 1 8, 2008 Sec.142 12. Prohib i t io n onc l o su re or reloc a tion o f count y offices for the F ar m Ser v- ice Ag ency. Sec. 1421 3 . U S D A G ra d uate School. Sec. 14214. Fines for violations of the Animal W elfare Act. Sec. 1421 5 . Definition of central filing system. Sec. 1421 6 . C onsideration of p roposed recommendations of study on use of cats and dogs in Federal research. Sec. 1421 7 . R egional economic and infrastructure development. Sec. 1421 8 . Coordinator for chronically underserved rural areas. Sec. 1421 9 . E limination of statute of limitations applicable to collection of debt by administrative offset. Sec. 1422 0 . Availability of e x cess and surplus computers in rural areas. Sec. 14221. Repeal of section 3068 of the Water Resources Development Act of 2007. Sec. 14222. Domestic food assistance programs. Sec. 14223. T echnical correction. T I T L E XV— TRADE A N DTAXPR O VISIONS Sec. 15001. Short title
etc. Subtitle A—Supplemental Agricultural Disaster Assistance From the Agricultural Disaster Relief Trust Fund Sec. 15101. Supplemental agricultural disaster assistance. Subtitle B —Revenue Provisions for Agriculture Programs Sec. 15201. Customs User Fees. Sec. 15202. Time for payment of corporate estimated taxes. Subtitle C—Tax Provisions PART I—C ONSERVATI ON S UBP ART A— L AN D AND SPE C IES PRESERVATION PROVISIONS Sec. 15301. Exclusion of conservation reserve program payments from SECA tax for certain individuals. Sec. 15302. T w o-year extension of special rule encouraging contributions of capital gain real property for conservation purposes. Sec. 15303. Deduction for endangered species recovery expenditures. SUBPART B—TI M BER PROVISIONS Sec. 15311. Temporary reduction in rate of tax on q ualified timber gain of corpora- tions. Sec. 15312. Timber REIT moderni z ation. Sec. 15313. M ineral royalty income qualifying income for timber REITs. Sec. 15314. Modification of taxable REIT subsidiary asset test for timber REITs. Sec. 15315. Safe harbor for timber property. Sec. 15316. Q ualified forestry conservation bonds. PART II—ENER GY PROVISIONS SUBPART A—CELLULOSIC BIO F UEL Sec. 15321. Credit for production of cellulosic biofuel. Sec. 15322. Comprehensive study of biofuels. SUBPART B—REVENUE PROVISIONS Sec. 15331. Modification of alcohol credit. Sec. 15332. Calculation of volume of alcohol for fuel credits. Sec. 15333. Ethanol tariff extension. Sec. 15334. Limitations on duty drawbac k on certain imported ethanol. PART III—AGRICULTURAL PROVISIONS Sec. 15341. Increase in loan limits on agricultural bonds. Sec. 15342. Allowance of section 1031 treatment for exchanges involving certain mutual ditch , reservoir, or irrigation company stock. Sec. 15343. Agricultural chemicals security credit. Sec. 15344. 3-year depreciation for race horses that are 2-years old or younger. Sec. 15345. Temporary tax relief for K iowa County, Kansas and surrounding area. Sec. 15346. Competitive certification awards modification authority. PART IV—OT H ER REVENUE PROVISIONS Sec. 15351. Limitation on excess farm losses of certain taxpayers.
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