(a) In general 
Notwithstanding sections 5081, 5091, 5111, 5121, and 5131, the rate of tax imposed under such sections for the suspension period shall be zero. During such period, persons engaged in or carrying on a trade or business covered by such sections shall register under section 5141 and shall comply with the recordkeeping requirements under this part.

(b) Suspension period 
For purposes of subsection (a), the suspension period is the period beginning on July 1, 2005, and ending on June 30, 2008.