Well, the effect of this is to reduce it to 15% for 2005 and up to July 1, 2006, and then to increase it to 15.5% starting July 1, 2006. That's implemented because it's a half-year type of rule. It's implemented at 15.25% for 2006 and 15.5% for 2007.
On June 1st, 2006. See this statement in context.