The Broken Chair

Aquaculture Operations: Provides $5 million for payments to "aquaculture operations and other persons in the U.S. engaged in the business of breeding, rearing, or transporting live fish" (such as shellfish, oysters and clams) to cover economic losses incurred as a result of an emergency order issued by the Animal and Plant Health Inspection Service on October 24, 2006.

Spinach: Provides $25 million for payments to spinach producers that were unable to market spinach crops as a result of the FDA Public Health Advisory issued on September 14, 2006.

Milk Income Loss Contract (MILC) Program: Provides $283 million for payments under the MILC program, to extend the life of the program for one year, through September 30, 2008. MILC provides payments to dairy farmers when milk prices fall below a certain rate.

Peanut Storage Subsidies: Provides $74 million to extend peanut storage payments through 2007. The Peanut Subsidy Storage program, which is set to expire this year, pays farmers for the storage, handling, and other costs for peanuts voluntarily placed in the marketing loan program.

Tax Increases and Shifts: Implements several tax increases and shifts, including: denying the lowest maximum capital gains tax rate for certain minors and adults, extending the suspension of interest payments due to the IRS, and adjusting the deadlines for corporate estimated tax payments. Costs taxpayers $1.380 billion over the FY2007-FY2017 period.