PUBLIC LAW 96-613, 94 STAT. 3579
Be enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
SECTION 1. ANNUITY CONTRACTS PURCHASED BY THE UNIFORMED SERVICES
UNIVERSITY OF THE HEALTH SCIENCES.
(a) In General.-An annuity contract purchased by the Uniformed
Services University of the Health Sciences for any employee who is a
member of the civilian faculty or staff of such university shall, for
purposes of section 403(b) of the Internal Revenue Code of 1954, // 26
USC 403. // be treated as an annuity contract purchased for an employee
by an employer described in section 501(c)(3) of such Code // 26 USC
501. // which is exempt from tax under section 501(a) of such Code.
(b) Effective Date.-Subsection (a) shall apply to service after
December 31, 1979, in taxable years ending after such date.
SEC. 2. RETIREMENT-REPLACEMENT-BETTERMENT METHOD OF DEPRECIATION.
(a) In General.-Section 167 of the Internal Revenue Code of 1954 //
26 USC 167. // (relating to allowance for depreciation) is amended by
redesignating subsection (r) as subsection (s) and by inserting after
subsection (q) the following new subsection:
"(r) Retirement-Replacement-Betterment Method.-In the case of
railroad track used by a common carrier by railroad (including a
railroad switching company or a terminal company), the term 'reasonable
allowance' as used in subsection (a) includes an allowance for such
tract computed under the retirement-replacement-betterment method.".
(b) Effective Date.-The amendments made by subsection (a) // 26 USC
167 // shall apply with respect to taxable years ending after December
31, 1953.
SEC. 3. TREATMENT OF CERTAIN RAILROAD STOCK FOR PURPOSES OF
CONSOLIDATED RETURN REGULATIONS.
(a) In General.-For purposes of the consolidated return regulations
prescribed under section 1502 of the Internal Revenue Code of 1954, //
26 USC 1502. // if the determination of whether or not there has been a
deemed disposition of stock in a transferor railroad (as defined in
section 374(c)(5)(B) of such Code) // 26 USC 374. // depends on a
determination of final value by the special court under the Regional
Rail Reorganization Act of 1973, // 45 USC 701 // that deemed
disposition shall not be treated as occurring before the earlier of--,
(1) the date on which such determination becomes final, or
(2) the first date on which there is an actual disposition of
the stock or a deemed disposition not described above.
(b) Effective Date.-Subsection (a) shall apply to taxable years
ending after March 31, 1976.
SEC. 4. // 26 USC 374 // RESTORATION OF CERTAIN NET OPERATING LOSS
CARRYOVERS TO RAILROADS IN CONRAIL PROCEEDINGS WHERE OTHER MEMBERS OF
CONSOLIDATED GROUP HAD INCOME BECAUSE OF STOCK DISPOSITION.
(a) In General.-For purposes of subsection (e) of section 374 of the
Internal Revenue Code of 1954 // 26 USC 374. // (relating to use of
expired net operating loss carryovers to offset income arising from
certain railroad reorganization proceedings), if--,
(1) subparagraphs (A) and (B) of paragraph (1) of such
subsection are satisfied with respect to a corporation,
(2) such corporation had a net operating loss for a taxable
year which would have satisfied the requirements of clause (i) of
subparagraph (C) of such paragraph (1) but for the fact that such
net operating loss was used to reduce the income of an affiliated
group of corporations which filed a consolidated return, and
(3) any portion of the amount so used was included in an excess
loss account which was required to be restored to the income of a
member or members of the affiliated group (or would be required to
be so restored but for an election under Regulation
$1.1502-19(a)(6)),
// 26 CFR 1.1502-19. // then an amount equal to the restoration amount
shall be treated as meeting the requirements of subparagraph (C) of such
paragraph (1).
(b) Restoration Amount Defined.--,
(1) In General.-For purposes of subsection (a), the term
"restoration amount" means, with respect to the net operating loss
for any taxable year, an amount equal to the sum of--,
(a)(3) as
was required to be treated as ordinary income, and
multiplied
by the capital gain conversion fraction.
(2) Capital gain conversion fraction.-For purposes of paragraph
(1), the capital gain conversion fraction is a fraction--,
in
section 1201(a)(2) of such Code
// 26 USC 1201. //
for the taxable year the
portion was required to be included in income, and
set
forth in section 11(b) of such Code
// 26 USC 11. //
for such taxable year.
(3) FIFO rule for additions to excess loss account.-For
purposes of this subsection, the amount in any excess loss account
at the time of restoration (and the ordinary income portion of the
restoration) shall be treated as attributable to net operating
losses in the order of the years in which the respective net
operating losses arose.
(4) Capital gain treatment.-For purposes of paragraph (1), any
amount to which an election under Regulation $1.1502-19(a)(6)
// 26 CFR 1.1502-19. //
applies shall be treated as long-term capital gain.
(c) Effective Date.-This section shall apply to restorations
occurring after March 31, 1976.
SEC. 5. PREVENTION OF ABUSE OF CERTAIN PENSION PLAN PROVISIONS
THROUGH THE USE OF SEPARATE CORPORATIONS OR OTHER ORGANIZATIONS.
(a) In General.-Section 414 // 26 USC 414. // (relating to
definitions and special rules relating to pension plan, etc.) is amended
by adding at the end thereof the following new subsection:
"(m) Employees of an Affiliated Service Group.--,
"(1) In general.-For purposes of the employee benefit
requirements listed in paragraph (4), except to the extent
otherwise provided in regulations, all employees of the members of
an affiliated service group shall be treated as employed by a
single employer.
"(2) Affiliated service group.-For purposes of this subsection,
the term 'affiliated service group' means a group consisting of a
service organization (hereinafter in this paragraph referred to as
the 'first organization') and one or more of the following:
organization,
and
organization
or is regularly associated with the first organization
in performing services for third persons, and
organization
is the performance of services (for the first
organization, for organizations described in
subparagraph
(A), or for both) of a type historically performed in
such service field by employees, and
organization
or an organization described in subparagraph (A).
"(3) Service organizations.-For purposes of this subsection,
the term 'service organization' means an organization the
principal business of which is the performance of services.
"(4) Employee benefit requirements.-For purposes of this
subsection, the employee benefit requirements listed in this
paragraph are--,
section 401(a),
// 26 USC 401. //
// 26 USC 408, 410, 411, 415. //
// 26 USC 105. //
// 26 USC 125. //
"(5) Other definitions.-For purposes of this subsection--,
principles
of section 267(c)
// 26 USC 267. //
shall apply.
"(6) Prevention of avoidance.-The Secretary shall prescribe
such regulations as may be necessary to prevent the avoidance with
respect to service organizations, through the use of separate
organizations, of any employee benefit requirement listed in
paragraph(4)."
(b) Technical Amendments.--,
(1) Paragraph (8) of section 105(h)
// 26 USC 105. //
(relating to amount paid to highly compensated individuals under a
discriminatory self-insured medical expense reimbursement plan) is
amended--,
section 414" and
inserting in lieu thereof "subsection (b), (c), or (m)
of section
414", and
paragraph
heading and inserting in lieu thereof " CONTROLLED
GROUPS,
ETC.".
(2) Paragraph (4) of section 125(g)
// 26 USC 125. //
(relating to special rules for cafeteria plans) is amended--,
section 414" and
inserting in lieu thereof "subsection (b), (c), or (m)
of section
414", and
paragraph
heading and inserting in lieu thereof " CONTROLLED
GROUPS,
ETC.".
(c) Effective Dates.--, // 26 USC 414 //
(1) In General.-Except as provided in paragraph (2), the
amendments made by this section shall apply to plan years ending
after November 30, 1980.
(2) Plans in existence on November 30, 1980.-In the case of a
plan in existence on November 30, 1980, the amendments made by
this section shall apply to plan years beginning after November
30, 1980.
Approved December 28, 1980.
LEGISLATIVE HISTORY:
HOUSE REPORT No. 96 - 1050 (Comm. on Ways and Means).
SENATE REPORT No. 96 - 1032 (Comm. on Finance).
CONGRESSIONAL RECORD, Vol. 126 (1980):
June 17, considered and passed House.
Dec. 13, considered and passed Senate, amended; House agreed
to certain Senate amendments, to others with amendments and
disagreed to Senate amendment No. 9; Senate receded from its
amendment No. 9 and agreed to remaining House amendments.
PUBLIC LAW 96-612, 94 STAT. 3575
National Lakeshore, and for
other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That the Act entitled "
An Act to provide for the establishment of the Indiana Dunes National
Lakeshore, and for other purposes", approved November 5, 1966 (80 Stat.
1309), as amended (16 U.S.C. 460u), is further amended as follows:
(1) A new section is added at the end thereof to read as
follows:
" Sec. 20. // 16 USC 460u-20. // (a) The Indiana Dunes National
Lakeshore is hereby dedicated to the memory of Paul H. Douglas in
grateful recognition of his leadership in the effort to protect,
preserve, and enhance the natural,scientific, historic, and recreational
value of the lakeshore for the use, enjoyment, and edification of
present and future generations.
"(b) To further accomplish the purposes of subsection (a) of this
section, the Secretary of the Interior shall designate the west unit of
the lakeshore as the ' Paul H. Douglas Ecological and Recreational Unit'
and shall, subject to appropriations being granted, design and construct
a suitable structure or designate an existing structure within the
lakeshore to be known as the ' Paul H. Douglas Center for Environmental
Education' which shall provide facilities designed primarily to
familiarize students and other visitors with, among other things: (1)
the natural history of the lakeshore and its association with the
natural history of the Great Lakes region: (2) the evolution of human
activities in the area; and (3) the historical features which led to
the establishment of the lakeshore by the Congress of the United States.
"(c) To inform the public of the contributions of Paul H. Douglas to
the creation of the lakeshore, the Secretary of the Interior shall
provide such signs, markers, maps, interpretive materials, literature,
and programs as he deems appropriate.".
(2) Section 1 of the Act
// 16 USC 460u. //
is amended by changing " September 1976 and bearing the number 626
- 91007" to " December 1980, and bearing the number 626 - 91014".
(3) Section 2(a) of the Act
// 16 USC 460u-1. //
is amended by adding the following new sentence at the end
thereof: " The Secretary is expressly authorized to acquire by
donation, purchase with donated or appropriated funds, or
exchange, lands or interests therein which are owned for school or
educational purposes by a State or a political subdivision
thereof.".
(4) Section 2(b) of the Act is amended by changing the phrase
"section 10" to section 9".
(5) In the first sentence of section 4 of the Act,
// 16 USC 460u-3. //
preceding the word " February" insert: " January 1, 1981 or, in
the case of improved property located within the boundaries
delineated on a map identified as ' Boundary Map, Indiana Dunes
National Lakeshore', dated September 1976 and bearing the number
626 - 91007, before".
(6) The first sentence of section 5(a) of the Act
// 16 USC 460u-5. //
is amended to read as follows: " Except for owners of improved
property within the area on the map referredc to in the first
section of this Act as area II-B, any owner or owners of record of
improved property may retain a right of use and occupancy of said
improved property for noncommercial residential purposes for a
term (1) ending on his or her death or the death of his or her
spouse, whichever occurs last, or (2) for a fixed term not to
extend beyond September 30, 2010, or such lesser term as the owner
or owners may elect at the time of acquisition by the Secretary:
Provided, That the retention of a retained right under clause
numbered (1) shall only be available to homeowners of record as of
October 1, 1980, who have attained the age of majority as of that
date and make a bona fide written offer not later than October 1,
1985, to sell to the Secretary.".
(7) Section 5 of the Act is amended by adding a new subsection
(c) as follows:
"(c) With respect to improved properties acquired priod to the
enactment of this subsection and upon which a valid existing right of
use and occupancy has been reserved for a term of not more than twenty
years, the Secretary may, in his discretion, extend the term of such
retained right for a period of not more than nine years upon receipt of
payment prior to September 30, 1983, from the holder of the retained
right. The amount of such payment shall be equivalent to the amount
discounted from the purchase price paid by the Secretary for the
identical period of time under the terms of the original sale adjusted
by a general index adopted by the Secretary reflecting overall value
trends within Indiana Dunes National Lakeshore between the time of the
original sale and the time of the retained right of extension offered by
this subsection.".
(8) Section 7(a) of the Act
// 16 USC 460u-79 //
is amended by changing "ten years after the date of establishment
of the national lakeshore pursuant to this Act" to "on September
30, 1985".
(9) Section 7(b) of the Act is amended as follows:
lieu
thereof "thirteen members";
"two
members who are year-round residents"; and
"two
members who are year-round residents".
(10) Section 9 of the Act
// 16 USC 460u-9. //
is amended as follows:
development"
to "$11,000,000 for development: Provided, That not
more than $500,000 of said amount may be appropriated
for
the development of the Paul H. Douglas Environmental
Deucation Center authorized pursuant to section 20 of
this
Act."; and
" In addition to any sums heretofore authorized for the acquisition
of lands and interests in lands pursuant to the provisions of this Act,
there are further authorized to be appropriated an additional
$3,120,000.".
(11) A new section 21 is added to the Act as follows:
" Sec. 21. // 16 USC 460u-21. // (a) The Secretary in consultation
with the Secretary of Transportation, shall conduct a study of various
modes of public access into and within the lakeshore which are
consistent with the preservation of the lakeshore and conservation of
energy by encouraging the use of transportation modes other than
personal motor vehicles.
"(b) In carrying out the study, the Secretary shall utilize to the
greastest extent practicable the resources and facilities of the
organizations designated as clearinghouses under title IV of the
Intergovernmental Cooperation Act of 1968 // 42 USC 4231. // as
implemented by Office of Management and Budget Circular A-95, and which
have comprehensive planning responsibilities in the regions where the
lakeshore is located, as well as any other agencies or organizations
which the Secretary may designate. The Secretary shall make provision
for timely and substantive consultations with the appropriate agencies
of the States of Indiana and Illinois, local elected officials, and the
general public in the formulation and implementation of the study.
"(c) The study shall address the adequacy of access facilities for
members of the public who desire to visit and enjoy the lakeshore.
Consideration shall be given to alternatives for alleviating the
dependence on automobile transportation. The study of public
transportation facilities shall cover the distance from cities of
thirty-five thousand population or more within fifty miles of the
lakeshore.
"(d) the study shall include proposals deemed necessary to assure
equitable visitor access and public enjoyment by all segments of the
population, including those who are physically or economically
disadvantaged. It shall provide for retention of the natural, scenic,
and historic values for which the lakeshore was established, and shall
propose plans and alternatives for the protection and maintenance of
these values as they relate to transportation improvements.
"(e) The study shall examine proposals for the renovation and
preservation of a portion of the existing South Shore Railroad passenger
car fleet. The study shall consider the historic value of the existing
rolling stock and its role in transporting visitors into and within the
lakeshore.
"(f) The study shall present alternative plans to improve, construct,
and extend access roads, public transportation, and bicycle and
pedestrian trails. It shall include cost estimates of all plans
considered in this study, and shall discuss existing and proposed
sources of funding for the implementation of the recommended plan
alternatives.
"(g) The study shall be completed and presented to the Congress
within two complete fiscal years from the effective date of this
provision.
"(h) Effective October 1, 1981, there is hereby authorized to be
appropriated not to exceed $200,000 for this study.".
(12) A new section 22 is added to the Act as follows:
" Sec. 22. // 26 USC 460u-22. // In exercising his authority to
acquire property under this Act, the Secretary shall give prompt and
careful consideration to any offer made by an individual owning property
within the lakeshore to sell such property, if such individual notifies
the Secretary in writing that the continued ownership of such property
is causing, or would result in, undue hardship.".
(13) A new section 23 is added to the Act as follows:
" Sec. 23. // 16 USC 460u-23. // (a) The Secretary may acquire only
such interest in that portion of area VII-A which is described in
subsection (b) as the Secretary determines is necessary to assure public
access over said portion of area VII-A.
"(b) The portion of area VII-A, as designated on the map referred to
in section 1, to which subsection 1, to which subsection (a) applies is
a parcel of land bounded--,
"(1) on the east by a line three hundred feet east of the
electrical transmission line crossing area VII-A on January 1,
1979;
"(2) on the west by a line fifty feet west of such electrical
transmission line; and
"(3) on the north and south by the northern and southern
boundaries, respectively, of area VII-A.
"(c) Area VII-A includes the bed of the railroad tracks forming the
northern and northwestern boundaries of this area and extends to the
northern edge of the bed of the railroad tracks forming the southern
boundaries of this area.
"(d) Area I-D includes the bed of the railroad tracks along the
northern boundary of this area.
"(e) The area designated as area VII-C on the map referred to in
section 1 does not include approximately 1.3 acres of land on which the
Linde Air Products plant is situated, nor does it include approximately
1 acre of land on which the Old Union Station building and the adjacent
REA building are situated. Except as provided in the foregoing
sentence, area VII-C extends to, but does not include, the beds of the
railroad tracks forming the northern and southern boundaries of such
area.".
Sec. 2. Authorizations of moneys to be appropriated this Act // 16
USC 460u // shall be effective on October 1, 1981. Notwithstanding any
other provision of this Act, authority to enter into contracts, to incur
obligations, or to make payments under this Act shall be effective only
to the extent, and in such amounts, as are provided in advance in
appropriation Acts.
Approved December 28, 1980.
LEGISLATIVE HISTORY:
SENATE REPORT No. 96 - 1005 (Comm. on Energy and Natural Resources).
CONGRESSIONAL RECORD, Vol. 126 (1980):
Sept. 30, considered and passed Senate.
Dec. 11, considered and passed House, amended.
Dec. 12, Senate agreed to House amendments.
PUBLIC LAW 96-611, 94 STAT. 3566
provide for medicare coverage of
pneumococcal vaccine and its administration.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That (a)(1) section
1861(s) of the Social Security Act // 42 USC 1395x. // is amended--,
(A) by redesignating paragraphs (10) through (13) as paragraphs
(11) through (14), respectively;
(B) by striking out "and" at the end of paragraph (8);
(C) by striking out the period at the end of paragraph (9) and
inserting in lieu thereof "; and"; and
(D) by inserting after paragraph (9) the following paragraph:
(2) Section 1864(a) of such Act // 42 USC 1395aa. // is amended by
striking out "paragraphs (10) and (11) of section 1861(s)" and inserting
in lieu thereof "paragraphs (11) and (12) of section 1861( s)".
(3) Section 1862(a) of such Act // 42 USC 1395y. // is amended--,
(A) by inserting ", or, in the case of items and services
described in section 1861(s)(10), which are not reasonable and
necessary for the prevention of illness" before the semicolon at
the end of paragraph (1), and
(B) by inserting "(except as otherwise allowed under section
1861(s)(10) and paragraph (1))" in paragraph (7) after
"immunizations".
(b)(1) Section 1833(a) of such Act // 42 USC 1395l. // (as amended
by sections 932(a)(1)(B), 934(d), and 942 of the Medicare and Medicaid
Amendments of 1980) is amended--,
(A) by striking out "and" before "(G)" in paragraph (1);
(B) by inserting at the end of paragraph (1) the following:
"and (H) with respect to items and services described in section
1861(s)(10), the amounts paid shall be 100 percent of the
reasonable charges for such items and services,";
(C) by inserting "and to items and services described in
section 1861(s)(10)" in paragraph (2)(A) after "home health
services"; and
(D) by inserting "(other than for items and services described
in section 1861(s)(10))" in paragraph (3) after "but in no case
may the payment for such services".
(2) The first sentence of section 1833(b) of such Act is amended by
inserting "(A)" in clause (2) after "expenses incurred", and by
inserting before the comma at the end of such clause the following: ",
or (B) for items and services described in section 1861(s)(10)".
(3) Subparagraph (A) of section 1861(aa)(1) of such Act is amended by
inserting before the comma at the end the following: "and items and
services described in section 1861(s)(10)".
(4) Section 1866(a)(2)(A) of such Act // 42 USC 1395cc. // is
amended by adding at the end the following new sentence: " A provider
of services may not impose a charge under clause (ii) of the first
sentence of this subparagraph with respect to items and services
described in section 1861(s)(10) for which payment is made under part
B.".
Sec. 2. The amendments made by this Act // 42 USC 1395l. // shall
take effect on, and apply to services furnished on or after, July 1,
1981.
FOSTER CARE
Sec. 3. Section 474 of the Social Security Act // 42 USC 674. // is
amended by adding at the end the following new subsection:
"(d)(1) The Secretary shall, prior to the beginning of each quarter,
estimate the amount to which a State will be entitled under subsections
(a), (b), and (c) for such quarter, such estimates to be based on (A) a
report filed by the State containing its estimate of the total sum to be
expended in such quarter in accordance with the provisions of such
subsections, and stating the amount appropriated or made available by
the State and its political subdivisions for such expenditures in such
quarter, and if such amount is less than the State's proportionate share
of the total sum of such estimated expenditures, the source or sources
from which the difference is expected to be derived, (B) records showing
the number of children in the State receiving assistance under this
part, and (c) such other investigation as the secretary may find
necessary.
"(2) The Secretary shall then pay to the State, in such installments
as he may determine, the amounts so estimated, reduced or increased to
the extent of any overpayment or underpayment which the Secretary
determines was made under this section to such State for any prior
quarter and with respect to which adjustment has not already been made
under this subsection.
"(3) The pro rata share to which the United States is equitably
entitled, as determined by the Secretary, of the net amount recovered
during any quarter by the State or any political subdivision thereof
with respect to foster care and adoption assistance furnished under the
State plan shall be considered an overpayment to be adjusted under this
subsection.".
Sec. 4. Section 406(a)(2) of the Social Security Act // 42 USC 606.
// is amended--,
(1) by inserting "at the option of the State," after "(B)";
and
(2) by inserting before the semicolon at the end thereof the
following: ", or (C) at the option of the State, under the age of
twenty-one and (as determined by the State in accordance with
standards prescribed by the Secretary) a student regularly
attending a school in grade twelve or below or regularly attending
a course of vocational or technical training, other than a course
provided by or through a college or university, designed to fit
him for gainful employment".
Sec. 5. (a) Section 1613 of the Social Security Act // 42 USC 1382b.
// is amended by adding at the end thereof the following new
subsection:
VALUE
"(c)(1) In determining the resources of an individual (and his
eligible spouse, if any) there shall be included (but subject to the
exclusions under subsection (a)) any resource (or interest therein)
owned by such individual or eligible spouse within the preceding 24
months if such individual or eligible spouse gave away or sold such
resource or interest at less than fair market value of such resource or
interest for the purpose of establishing eligibility for benefits or
assistance under this Act.
"(2) Any transaction described in paragraph (1) shall be presumed to
have been for the purpose of establishing eligibility for benefits or
assistance under this Act unless such individual or eligible spouse
furnishes convincing evidence to establish that the transaction was
exclusively for some other purpose.
"(3) For purposes of paragraph (1) the value of such a resource or
interest shall be the fair market value of such resource or interest at
the time it was sold or given away, less the amount of compensation
received for such resource or interest, if any.".
(b) Section 1902 of the Social Security Act // 42 USC 1396a. // is
amended by adding at the end thereof the following new subsection:
"(j)(1) Notwithstanding any other provision of this title, an
individual who would otherwise be eligible for medical assistance under
the State plan approved under this title may be denied such assistance
if such individual would not be eligible for such medical assistance but
for the fact that he disposed of resources for less than fair market
value. If the State plan provides for the denial of such assistance by
reason of such disposal of resources, the State plan shall specify a
procedure for implementing such denial which, except as provided in
paragraph (2), is not more restrictive than the procedure specified in
section 1613(c) of this Act.
"(2) In any case where the uncompensated value of disposed of
resources exceeds $12,000, the State plan may provide for a period of
ineligibility which exceeds 24 months. If a State plan provides for a
period of ineligibility exceeding 24 months, such plan shall provide for
the period of ineligibility to bear a reasonable relationship to such
uncompensated value.
"(3) In any case where an individual is ineligible for medical
assistance under the State plan solely because of the applicability to
such individual of the provisions of section 1613(c), the State plan may
provide for the eligibility of such individual for medical assistance
under the plan if such individual would be so eligible if the State plan
requirements with respect to disposal of resources applicable under
paragraphs (1) and (2) of this subsection were applied in lieu of the
provisions of section 1613(c).".
(c) The amendment made by subsection (a) // 42 USC 1382b. // shall
be effective with respect to applications for benefits under title XVI
of the Social Security Act // 42 USC 1601. // filed on or after the
first day of the first month which begins at least 60 days after the
date of enactment of this Act.
Sec. 6. Sections 6 to 10 of this Act // 42 USC 1305 // may be cited
as the " Parental Kidnaping Prevention Act of 1980".
Sec. 7. (a) The Congress finds that--,
(1) there is a large and growing number of cases annually
involving disputes between persons claiming rights of custody and
visitation of children under the laws, and in the courts, of
different States, the District of Columbia, the Commonwealth of
Puerto Rico, and the territories and possessions of the United
States;
(2) the laws and practices by which the courts of those
jurisdictions determine their jurisdiction to decide such
disputes, and the effect to be given the decisions of such
disputes by the courts of other jurisdictions, are often
inconsistent and conflicting;
(3) those characteristics of the law and practice in such
cases, along with the limits imposed by a Federal system on the
authority of each such jurisdiction to conduct investigations and
take other actions outside its own boundaries, contribute to a
tendency of parties involved in such disputes to frequently resort
to the seizure, restraint, concealment, and interstate
transportation of children, the disregard of court orders,
excessive relitigation of cases, obtaining of conflicting orders
by the courts of various jurisdictions, and interstate travel and
communication that is so expensive and time consuming as to
disrupt their occupations and commercial activities; and
(4) among the results of those conditions and activities are
the failure of the courts of such jurisdictions to give full faith
and credit to the judicial proceedings of the other jurisdictions,
the deprivation of rights of liberty and property without due
process of law, burdens on commerce among such jurisdictions and
with foreign nations, and harm to the welfare of children and
their parents and other custodians.
(b) For those reasons it is necessary to establish a national system
for locating parents and children who travel from one such jurisdiction
to another and are concealed in connection with such disputes, and to
establish national standards under which the courts of such
jurisdictions will determine their jurisdiction to decide such disputes
and the effect to be given by each such jurisdiction to such decisions
by the courts of other such jurisdictions.
(c) The general purposes of sections 6 to 10 of this Act are to--,
(1) promote cooperation between State courts to the end that a
determination of custody and visitation is rendered in the State
which can best decide the case in the interest of the child;
(2) promote and expand the exchange of information and other
forms of mutual assistance between States which are concerned with
the same child;
(3) facilitate the enforcement of custody and visitation
decrees of sister States;
(4) discourage continuing interstate controversies over child
custody in the interest of greater stability of home environment
and of secure family relationships for the child;
(5) avoid jurisdictional competition and conflict between State
courts in matters of child custody and visitation which have in
the past resulted in the shifting of children from State to State
with harmful effects on their well-being; and
(6) deter interstate abductions and other unilateral removals
of children undertaken to obtain custody and visitation awards.
DETERMINATIONS
Sec. 8. (a) Chapter 115 of title 28, United States Code, // 28 USC
1731 // is amended by adding immediately after section 1738 the
following new section:
" Section 1738 A. // 28 USC 1738 A. // Full faith and credit given
to child custody determinations
"(a) The appropriate authorities of every State shall enforce
according to its terms, and shall not modify except as provided in
subsection (f) if this section, any child custody determination made
consistently with the provisions of this section by a court of another
State.
"(b) As used in this section, the term--,
"(1) 'child' means a person under the age of eighteen;
"(2) 'contestant' means a person, including a parent, who
claims a right to custody or visitation of a child;
"(3) 'custody determination' means a judgment, decree, or other
order of a court providing for the custody or visitation of a
child, and includes permanent and temporary orders, and initial
orders and modifications;
"(4) 'home State' means the State in which, immediately
preceding the time involved, the child lived with his parents, a
parent, or a person acting as parent, for at least six consecutive
months, and in the case of a child less than six months old, the
State in which the child lived from birth with any of such
persons. Periods of temporary absence of any of such persons are
counted as part of the six-month or other period;
"(5) 'modification' and 'modify' refer to a custody
determination which modifies, replaces, supersedes, or otherwise
is made subsequent to, a prior custody determination concerning
the same child, whether made by the same court or not;
"(6) 'person acting as a parent' means a person, other than a
parent, who has physical custody of a child and who has either
been awarded custody by a court or claims a right to custody;
"(7) 'physical custody' means actual possession and control of
a child; and
"(8) ' State' means a State of the United States, the District
of Columbia, the Commonwealth of Puerto Rico, or a territory or
possession of the United States.
"(c) A child custody determination made by a court of a State is
consistent with the provisions of this section only if--,
"(1) such court has jurisdiction under the law of such State;
and
"(2) one of the following conditions is met:
the date
of the commencement of the proceeding, or (ii) had been
the
child's home State within six months before the date
of the
commencement of the proceeding and the child is absent
from such State because of his removal or retention by
a
contestant or for other reasons, and a contestant
continues
to live in such State;
jurisdiction
under subparagraph (A), and (ii) it is in the best
interest
of the child that a court of such State assume
jurisdiction
because (I) the child and his parents, or the child
and at least
one contestant, have a significant connection with such
State other than mere physical presence in such
State, and
(II) there is available in such State substantial
evidence
concerning the child's present or future care,
protection,
training, and personal relationships;
(i) the
child has been abandoned, or (ii) it is necessary in an
emergency to protect the child because he has been
subjected
to or threatened with mistreatment or abuse;
jurisdiction
under subparagraph (A), (B), (C), or (E), or
another State
has declined to exercise jurisdiction on the ground
that the
State whose jurisdiction is in issue is the more
appropriate
forum to determine the custody of the child, and (ii)
it is in
the best interest of the child that such court assume
jurisdiction;
or
"(d) The jurisdiction of a court of a State which has made a child
custody determination consistently with the provisions of this section
continues as long as the requirement of subsection (c)(1) of this
section continues to be met and such State remains the residence of the
child or of any contestant.
"(e) Before a child custody determination is made, reasonable notice
and opportunity to be heard shall be given to the contestants, any
parent whose parental rights have not been previously terminated and any
person who has physical custody of a child.
"(f) A court of a State may modify a determination of the custody of
the same child made by a court of another State, if--,
"(1) it has jurisdiction to make such a child custody
determination; and
"(2) the court of the other State no longer has jurisdiction,
or it has declined to exercise such jurisdiction to modify such
determination.
"(g) A court of a State shall not exercise jurisdiction in any
proceeding for a custody determination commenced during the pendency of
a proceeding in a court of another State where such court of that other
State is exercising jurisdiction consistently with the provisions of
this section to make a custody determination.".
(b) The table of sections at the beginning of chapter 115 of title
28, United States Code, // 28 USC 1738 A // is amended by inserting
after the item relating to section 1738 the following new item:
"1738 A. Full faith and credit given to child custody
determinations.".
(c) In furtherance of the purposes of section 1738 A of title 28,
United States Code, as added by subsection (a) of this section, State
courts are encouraged to--,
(1) afford priority to proceedings for custody determinations;
and
(2) award to the person entitled to custody or visitation
pursuant to a custody determination which is consistent with the
provisions of such section 1738 A, necessary travel expenses,
attorneys' fees, costs of private investigations, witness fees or
expenses, and other expenses incurred in connection with such
custody determination in any case in which--,
from
the physical custody of such person, or (ii) wrongfully
retained the child after a visit or other temporary
relinquishment
of physical custody; or
CONNECTION WITH THE
ENFORCEMENT OR DETERMINATION OF CHILD CUSTODY
AND IN CASES
OF PARENTAL KIDNAPING OF A CHILD
Sec. 9. (a) Section 454 of the Social Security Act // 42 USC 654.
// is amended--,
(1) by striking out "and" at the end of paragraph (15);
(2) by striking out the period at the end of paragraph (16) and
inserting in lieu thereof "; and"; and
(3) by inserting after paragraph (16) the following new
paragraph:
"(17) in the case of a State which has in effect an agreement with
the Secretary entered into pursuant to section 463 for the use of the
Parent Locator Service established under section 453, // 42 USC 653. //
to accept and transmit to the Secretary requests for information
authorized under the provisions of the agreement to be furnished by such
Service to authorized persons, and to impose and collect (in accordance
with regulations of the Secretary) a fee sufficient to cover the costs
to the State and to the Secretary incurred by reason of such requests,
to transmit to the Secretary from time to time (in accordanc with such
regulations) so much of the fees collected as are attributable to such
costs to the Secretary so incurred, and during the period that such
agreement is in effect, otherwise to comply with such agreement and
regulations of the Secretary with respect thereto.".
(b) Part D of title IV of the Social Security Act // 42 USC 651. //
is amended by adding at the end thereof the following new section:
CONNECTION WITH THE
ENFORCEMENT OR DETERMINATION OF CHILD CUSTODY
AND IN CASES
OF PARENTAL KIDNAPING OF A CHILD
" Sec. 463. // 42 USC 663. // (a) The Secretary shall enter into an
agreement with any State which is able and willing to do so, under which
the services of the Parent Locator Service established under section 453
shall be made available to such State for the purpose of determining the
whereabouts of any absent parent or child when such information is to be
used to locate such parent or child for the purpose of--,
"(1) enforcing any State or Federal law with respect to the
unlawful taking or restraint of a child; or
"(2) making or enforcing a child custody determination.
"(b) An agreement entered into under this section shall provide that
the State agency described in section 454 // 42 USC 654. // will, under
procedures prescribed by the Secretary in regulations, receive and
transmit to the Secretary requests from authorized persons for
information as to (or useful in determining) the whereabouts of any
absent parent or child when such information is to be used to locate
such parent or child for the purpose of--,
"(1) enforcing any State or Federal law with respect to the
unlawful taking or restraint of a child; or
"(2) making or enforcing a child custody determination.
"(c) Information authorized to be provided by the Secretary under
this section shall be subject to the same conditions with respect to
disclosure as information authorized to be provided under section 453,
// 42 USC 653. // and a request for information by the Secretary under
this section shall be considered to be a request for information under
section 453 which is authorized to be provided under such section. Only
information as to the most recent address and place of employment of any
absent parent or child shall be provided under this section.
"(d) For purposes of this section--,
"(1) the term 'custody determination' means a judgment, decree,
or other order of a court providing for the custody or visitation
of a child, and includes permanent and temporary orders, and
initial orders and modification;
"(2) the term 'authorized person' means--,
agreement
under this section, who has the duty or authority
under the law of such State to enforce a child custody
determination;
such
a child custody determination, or any agent of such
court;
and
a
State having an agreement under this section, who has
the
duty or authority to investigate, enforce, or bring a
prosecution
with respect to the unlawful taking or restraint of a
child.".
(c) Section 455(a) of such Act // 42 USC 655. // is amended by
adding after paragraph (3) the following: "except that no amount shall
be paid to any State on account of amounts expended to carry out an
agreement which it has entered into pursuant to section 463.".
(d) No agreement entered into under section 463 of the Social
Security Act // 42 USC 663 // shall become effective before the date on
which section 1738 A of title 28, United States Code (as added by this
title) becomes effective.
Sec. 10. (a) In view of the findings of the Congress and the
purposes of sections 6 to 10 of this Act // 18 USC 1073 // set forth in
section 302, // 42 USC 502. // the Congress hereby expressly declares
its intent that section 1073 of title 18, United States Code, apply to
cases involving parental kidnaping and interstate or international
flight to avoid prosecution under applicable State felony statutes.
(b) The Attorney General of the United States, not later than 120
days after the date of the enactment of this section (and once every 6
months during the 3-year period following such 120-day period), shall
submit a report to the Congress with respect to steps taken to comply
with the intent of the Congress set forth in subsection (a). Each such
report shall include--,
(1) data relating to the number of applications for complaints
under section 1073 of title 18, United States Code, in cases
involving parental kidnaping;
(2) data relating to the number of complaints issued in such
cases; and
(3) such other information as may assist in describing the
activities of the Department of Justice in conformance with such
intent.
CHILD
SUPPORT AUDITS
Sec. 11. (a)(1) Section 127(a)(1) of the Food Stamp Act Amendments
of 1980 (Public Law 96 - 249), is amended by striking out " Subsection
(i) of section 6103" and inserting in lieu thereof " Subsection (1) of
section 6103".
(2)(A) Section 408(a)(1) of the Social Security Disability Amendments
of 1980 (Public Law 96 - 265), is amended by striking out (in the new
paragraph added thereby to subsection (1) of section 6103 of the
Internal Revenue Code of 1954) "(7) Disclosure" and inserting in lieu
thereof "(8) Disclosure".
(B) Section 408(a)(2) of the Social Security Disability Amendments of
1980 is amended--,
(i) in subparagraph (A), by--,
inserting in lieu
thereof "(1)(1), (4)(B), (5), or (7)", and
inserting in
lieu thereof "(1)(1), (4)(B), (5), (7), or (8)";
(ii) in subparagraph (B), by--,
thereof
"(1) (3), (6), or (7)", and
in lieu
thereof "(1) (3), (6), (7), or (8)";
(iii) in subparagraph (C), by--,
"(1)(6)
or (7)", and
thereof
"(1) (6), (7), or (8)"; and
(iv) in subparagraph (D),
// 26 USC 7213. //
by--,
and
inserting in lieu thereof "subsection (d), (1) (6)
or (7), or
(m)(4)(B)", and
(m)(4)(B)"
and inserting in lieu thereof "subsection (d), (1) (6),
(7), or (8),
or (m)(4)(B)".
(3) The amendment made by paragraph (1) // 26 USC 6103 // shall take
effect on May 26, 1980 and the amendments made by paragraph (2) shall
take effect on June 9, 1980.
(4)(A) The first sentence of section 7213(a)(2) of the Internal
Revenue Code of 1954 // 26 USC 7213. // (relating to unauthorized
disclosure of information by State and other employees) is amended by
striking out "(1) (6) or (7)" and inserting in lieu thereof "(1) (6),
(7), or (8)".
(B) The amendment made by subparagraph (A) // 26 USC 7213 // shall
take effect on December 5, 1980.
(b)(1) Section 309 of the Adoption Assistance and Child Welfare Act
of 1980 is amended by striking out "fiscal year 1977 or fiscal year 1978
shall be made prior to October 1, 1980" and inserting in lieu thereof
"any of the fiscal years 1977 through 1980 shall be made prior to
October 1, 1981".
(2) The regulations pertaining to audit criteria (as set forth in 45
CFR 305.20) and the regulations pertaining to penalty for failure to
have an effective child support enforcement program (as set forth in 45
CFR 305.50), under the child support program established by title IV-D
of the Social Security Act, // 42 USC 651. // as in effect on the date
of enactment of this Act, shall remain in effect until October 1, 1981.
(c) Section 455(a) of the Social Security Act // 42 USC 655. // is
amended by striking out the semicolon at the end thereof and inserting
in lieu thereof a period.
Approved December 28, 1980.
LEGISLATIVE HISTORY:
CONGRESSIONAL RECORD, Vol. 126 (1980):
Dec. 5, considered and passed House.
Dec. 13, considered and passed Senate, amended; House agreed to
Senate
amendments.
PUBLIC LAW 96-610, 94 STAT. 3564, NATIONAL VISITOR CENTER EMERGENCY
REPORT ACT OF 1980
Visitor Center in the
District of Columbia.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That this Act // 40 USC
801 // may be cited as the " National Visitor Center Emergency Repair
Act of 1980".
Sec. 2. // 40 USC 802 // (a) There is hereby authorized to be
appropriated to the Secretary of the Interior for the fiscal year ending
September 30, 1981, the sum of $11,000,000 for the purpose of making
emergency repairs to the primary structure and roofs of the National
Visitor Center in the District of Columbia and for the purpose of
providing protection of the structural elements of the unfinished
parking facility and southeast ramp at such Center. Such sum shall
remain available until expended.
(b) Proir to entering into any contract for the repairs or protection
authorized by subsection (a) of this section, the Secretary of the
Interior shall consult with the Secretary of Transportation regarding
the planning for such repairs or protection. Sec. 3. // 40 USC 802 //
(a) The Office of Legal Counsel of the Department of Justice shall
prepare an opinion on the question of whether the United States or the
Terminal Realty Baltimore Co. and the Terminal Realty Penn Co. are
legally liable for the repairs anticipated by the provisions of this
Act. If the Office of Legal Counsel determines that there is a
reasonable cause to believe a party other than the United States is
legally obligated to bear all or a portion of the costs of that repair
authorized by this Act, the Attorney General shall institute an action
to recover expenditures that were incurred by the Secretary pursuant to
this Act.
(b) None of the actions taken pursuant to the provisions of this Act
shall be deemed to limit or affect in any way the rights of the United
States under the lease for real property between Terminal Realty
Baltimore Co. and Terminal Realty Penn. Co. and the United States of
America, dated March 1, 1972, or any additions or modifications thereto.
Sec. 4. // 40 USC 809. // The Architect of the Capitol may enter
into a contract or other agreement with the Secretary of the Interior
providing for the Architect of the Capitol to furnish steam from the
Capitol Power Plant to the Union Station-National Visitor Center
complex. Under such contract, the Secretary of the Interior shall pay
for such steam at rates, not less than cost, and shall connect the Union
Station- National Visitor Center complex with the Capitol Power Plant
steam lines without expenses to the Congress.
Approved December 28, 1980.
LEGISLATIVE HISTORY:
HOUSE REPORT No. 96 - 902 accompanying H.R. 6674 (Comm. on Public
Works and Transportation).
SENATE REPORT No. 96 - 775 (Comm. on Environment and Public Works).
CONGRESSIONAL RECORD, Vol. 126 (1980):
Dec. 13, considered and passed Senate and House.
PUBLIC LAW 96-609, 94 STAT. 3555
duties, to extend certain existing
suspensions of duties, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SEC. 101. AMENDMENT OF TARIFF SCHEDULES; DEFINITION OF ENTERED.
(a) Whenever in this title an amendment or repeal is expressed in
terms of an amendment to, or repeal of, a schedule, item, or other
provision, the reference shall be considered to be made to a schedule,
item, or other provision of the Tariff Schedules of the United States
(19 U.S.C. 1202).
(b) For purposes of this title, the term "entered" means entered, or
withdrawn from warehouse, for consumption within the customs territory
of the United States.
SEC. 102. FOREIGN MATERIALS DETERMINATIONS RELATING TO TARIFF
TREATMENT OF PRODUCTS OF INSULAR POSSESSIONS.
General headnote 3(a)(ii) // 19 USC 1202. // is amended to read as
follows:
"(ii) In determining whether an article produced or
manufactured in any such insular possession contains foreign
materials to the value of more than 50 percent, no material shall
be considered foreign which either--,
may be imported into the customs territory from a foreign country,
other than Cuba or the Philippine Republic, and entered free of
duty; except that no article containing material to which (B) of
this subdivision applies shall be exempt from duty under
subdivision (i) unless adequate documentation is supplied to show
that the material has been incorporated into such article during
the 18-month period after the date on which such material is
imported into the insular possession.".
SEC. 103. YARNS OF SILK.
(a) Subpart D of part 1 of schedule 3 // 19 USC 1202. // is
amended--,
(1) by amending item 308.40 by striking out "8.1% ad val." and
"40% ad val." in rate columns numbered 1 and 2, respectively, and
inserting in lieu thereof " Free", and by striking out "5% ad
val." in the LDDC column; and
(2) by amending item 308.50 by striking out "11.6% ad val." and
"50% ad val." in rate columns numbered 1 and 2, respectively, and
inserting in lieu thereof " Free", and by striking out "5% ad
val." in the LDDC column.
(b) Items 905.30 and 905.31 are repealed.
(c) The amendments made by subsections (a) and (b) shall apply with
respect to articles entered after June 30, 1980.
SEC. 104. POPPY STRAW EXTRACT.
(a) Part 3 of schedule 4 // 19 USC 1202. // is amended by inserting
in numerical sequence the following new item--,
ITEM OMITTED
(b) Item 907.70 is repealed.
(c) The amendments made by subsections (a) and (b) apply with respect
to articles entered after June 30, 1980.
SEC. 105. CERTAIN VALUABLE WASTES.
Headnote 2(b)(ii) of subpart C of part 5 of schedule 8 // 19 USC
1202. // is amended to read as follows:
"(ii) all articles and valuable wastes resulting from such
processing will be exported or destroyed under customs supervision
within the bonded period; except that in lieu of the exportation
or destruction of valuable wastes, duties may be tendered on such
wastes at rates of duties in effect for such wastes at the time of
importation".
SEC. 106. WATER CHESTNUTS AND BAMBOO SHOOTS.
(a) Subpart B of part 1 of the Appendix is // 19 USC 1202 app. // is
amended by inserting in numerical sequence the following new items:
ITEMS OMITTED
(b) The amendment made by subsection (a) shall apply with respect to
articles entered on or after the date of the enactment of this Act
SEC. 107. URETHANE CURING AGENT (TMAB).
(a) Subpart B of part 1 of the Appendix // 19 USC 1202 app. // is
amended by inserting in numerical sequence the following new item:
ITEM OMITTED.
(b) The amendment made by subsection (a) shall apply with respect to
articles entered on or after the date of the enactment of this Act.
SEC. 108. COLOR COUPLERS AND COLOR INTERMEDIATES.
(a)(1) Item 907.10 of the Appendix is amended by striking out
"provided for in item 403.60," and inserting in lieu thereof "however
provided for in items 402.36 through 406.63," and by striking out "6/
30/80" and inserting in lieu thereof "6/30/82".
(2) Item 907.12 of the Appendix is amended by striking out "405.20,"
and inserting in lieu thereof "408.41,", and by striking out
"6/30/80" and inserting in lieu thereof "6/30/82".
(b) The amendments made by subsection (a) shall apply with respect to
articles entered after June 30, 1980.
SEC. 109. DOXORUBICIN HYDROCHLORIDE.
(a) Item 907.20 of the Appendix is amended by striking out "407.85,"
and inserting in lieu thereof "411.76,", and by striking out
"6/30/80" and inserting in lieu thereof "6/30/82".
(b) The amendment made by subsection (a) shall apply with respect to
articles entered after June 30, 1980.
SEC. 110. LEVULOSE.
(a) Item 907.90 of the Appendix is amended by striking out "10% ad
val." and inserting in lieu thereof " Free", and by striking out "6/30/
80" and inserting in lieu thereof "12/31/81".
(b) The amendments made by subsection (a) shall apply with respect to
articles entered after June 30, 1980.
SEC. 111. FLAT KNITTING MACHINES.
(a) Subpart B of part 1 of the Appendix // 19 USC 1202 app. // is
amended by striking out items 912.07 and 912.08, and by inserting in
numerical sequence the following new item:
ITEM OMITTED.
(b) The amendments made by subsection (a) shall apply with respect to
articles entered on or after the date of the enactment of this Act.
SEC. 112. WARP KNITTING MACHINES.
(a) Subpart B of Part 1 of the Appendix // 19 USC 1202 app. // is
amended by inserting in numerical sequence the following new item:
ITEM OMITTED.
(b) The amendment made by subsection (a) shall apply with respect to
articles entered on or after the date of the enactment of this Act.
SEC. 113. CHIPPER KNIFE STEEL.
(a) Subpart B of part 1 of the Appendix // 19 USC 1202 app. // is
amended by inserting in numerical sequence the following new item:
ITEM OMITTED.
(b) The amendment made by subsection (a) shall apply with respect to
articles entered on or after the date of the enactment of this Act.
SEC. 114. UNWROUGHT LEAD.
(a) Subpart B of part 1 of the Appendix // 19 USC 1202 app. // is
amended by inserting in numerical sequence the following item:
ITEM OMITTED.
(b) Before July 1, 1983--,
(1) no modification of the temporary column 1 rate of duty in
item 911.50 (as added by subsection (a)) may be proclaimed by the
President under any authority of law except title II of the Trade
Act of 1974;
// 19 USC 2251. //
and
(2) no duty or other import fee, except that provided for in
such item 911.50 and those provided for under the amendments made
by title I of the Trade Agreements Act of 1979,
// 19 USC 1671. //
may be imposed on unwrought lead provided for in such item.
(c) The amendment made by subsection (a) shall apply with respect to
articles entered on or after the date of the enactment of this Act.
(d) Upon request therefor filed with the customs officer concerned on
or before the 90th day after the date of enactment of this Act, the
entry, or withdrawal from warehouse, for consumption of any article
described in item 624.03 of the Tariff Schedules of the United States
and--,
(1) that was made on or after January 1, 1980, and before the
date of the enactment of this Act; and
(2) with respect to which the duty would have been different if
the amendment made by subsection (a) applied to such entry or
withdrawal;
shall, notwithstanding the provisions of section 514 of the Tariff Act
of 1930 // 19 USC 1514. // or any other provision of law, be liquidated
or reliquidated as though such entry or withdrawal had been made on the
date of the enactment of this Act.
SEC. 115. CERTAIN FISH NET AND NETTING PURCHASES AND REPAIRS.
(a) Section 466 of the Tariff Act of 1930 (19 U.S.C. 1466) is amended
by adding at the end thereof the following new subsection:
"(g) The duty imposed by subsection (a) shall not apply to entries on
and after October 1, 1979, and before January 1, 1982, of--,
"(1) tuna purse seine nets and netting which are equipments or
parts thereof,
"(2) repair parts for such nets and netting, or materials used
in repairing such nets and netting, or
"(3) the expenses of repairs of such nets and netting,
for any United States documented tuna purse seine vessel of greater than
500 tons carrying capacity or any United States tuna purse seine vessel
required to carry a certificate of inclusion under the general permit
issued to the American Tunaboat Association pursuant to section 104 of
the Marine Mammal Protection Act of 1972." // 16 USC 1374. //
(b) Upon request therefor filed with the customs officer concerned on
or before the 90th day after the date of the enactment of this Act, the
entry of any article to which section 466(a) of the Tariff Act of 1930
// 19 USC 1466 // applied and--,
(1) that was made on or after October 1, 1979, and before the
date of the enactment of this Act; and
(2) with respect to which there would have been no duty if the
amendment made by subsection (a) applied to such entry or
withdrawal;
shall, notwithstanding the provisions of section 514 of the Tariff Act
of 1930 // 19 USC 1514. // or any other provision of law, be liquidated
or reliquidated as though such entry or withdrawal had been made on the
date of the enactment of this Act.
SEC. 116. WOOD VENEERS.
(a) Part 3 of schedule 2 // 19 USC 1202. // is amended as follows:
(1) Item 240.00 is amended by striking out "1% ad val." in rate
column numbered 1 and inserting in lieu thereof " Free", and by
striking out " Free" in the LDDC rate column.
(2) Item 240.02 is amended by striking out "7% ad val." in rate
column numbered 1 and inserting in lieu thereof " Free", and by
striking out "4% ad val." in the LDDC column.
(3) Item 240.03 is amended by striking out "2% ad val." in rate
column numbered 1 and inserting in lieu thereof " Free", and by
striking out " Free" in the LDDC column.
(4) Item 240.04 is amended by striking out "5% ad val." in rate
column numbered 1 and inserting in lieu thereof " Free", and by
striking out "3.2% ad val." in the LDDC column.
(5) Item 240.06 is amended by striking out "2% ad val." in rate
column numbered 1 and inserting in lieu thereof " Free", and by
striking out " Free" in the LDDC column.
(b) The amendments made by subsection (a) shall apply with respect to
articles entered on or after the date of the enactment of this Act.
SEC. 117. EPHEDRINE, RACEPHEDRINE, AND THEIR SALTS.
Effective with respect to articles entered on or after the date of
the enactment of this Act--,
(a) Subpart C of part 1 of schedule 4 // 19 USC 1202. // is amended
by striking out item 411.32 and inserting the following new items in
lieu thereof:
ITEM OMITTED.
(b) The rates of duty in column numbered 1 for items 411.30 and
411.31 of the Tariff Schedules of the United States (19 U.S.C. 1202) (as
added by subsection (a)) shall be subject to any staged rate reductions
proclaimed by the President for items 411.32 and 437.20, respectively,
which have been proclaimed by the President before the date of the
enactment of this Act.
(c) Whenever the rate of duty specified in the column numbered 1 for
item 411.30 or 411.31 of the Tariff Schedules of the United States (19
U.S.C. 1202) (as added by subsection (a)) is reduced to the same level
as the corresponding rate of duty specified in the column entitled "
LDDC" for such item, or to a lower level, the rate of duty in the column
entitled " LDDC" shall be deleted from such Schedules.
(d) For purposes of the Trade Act of 1974, // 19 USC 2101. // the
amendments made by this section (not including the rates of duty in
column numbered 2 of the Tariff Schedules of the United States) shall be
considered to be trade agreement obligations entered into and proclaimed
under the Trade Act of 1974 of benefit to foreign countries or
instrumentalities.
(e) The amendment made by subsection (a) shall apply with respect to
articles entered on or after the date of the enactment of this Act.
SEC. 118. SPECIAL EFFECTIVE DATE PROVISION.
Upon request therefor filed with the customs officer concerned on or
before the 180th day after the date of the enactment of this Act, the
entry of any article--,
(1) which was made after June 30, 1980, and before such date of
enactment, and
(2) with respect to which there would have been no duty if the
amendment or amendments, as the case may be, made by sections 103,
104, 108, 109, and 110 applied to such entry,
shall, notwithstanding the provisions of section 514 of the Tariff Act
of 1930 // 19 USC 1514. // or any other provision of law, be liquidated
or reliquidated as though such entry had been made on June 30, 1980.
SEC. 119. HOVERCRAFT SKIRTS.
(a) Subpart B of part 1 of the Appendix // 19 USC 1202 app. // is
amended by inserting in numerical sequence the following new item:
ITEM OMITTED
(b) The amendment made by subsection (a) shall apply with respect to
articles entered on or after the date of the enactment of this Act.
SEC. 201. SAME CONDITION DRAWBACK.
(a) Section 313 of the Tariff Act of 1930 (19 U.S.C. 1313) is
amended--,
(1) by redesignating subsections (j) and (k) as subsections (k)
and (1), respectively; and
(2) by inserting immediately after subsection (i) the
following:
"(j) Same Condition Drawback.-(1) If imported merchandise, on which
was paid any duty, tax, or fee imposed under Federal law because of its
importation--,
"(A) is, before the close of the three-year period beginning on
the date of importation--,
"(B) is not used within the United States before such
exportation or destruction;
then upon such exportation or destruction 99 per centum of the amount of
each such duty, tax, and fee so paid shall be refunded as drawback.
"(2) The performing of incidental operations (including, but not
limited to, testing, cleaning, repacking, and inspecting) on the
imported merchandise itself, not amounting to manufacture or production
for drawback purposes under the preceding provisions of this section,
shall not be treated as a use of that merchandise for purposes of
applying paragraph (1)(B).".
(b) The amendments made by subsection (a) // 19 USC 1313 // shall
apply with respect to articles entered, or withdrawn from warehouse, for
consumption on or after the date of the enactment of this Act.
SEC. 202. INFORMAL ENTRY OF CERTAIN UNITED STATES PRODUCTS.
Section 498(a) of the Tariff Act of 1930 (19 U.S.C. 1498(a)) is
amended--,
(1) by redesignating paragraphs (2) through (11) as paragraphs
(3) through (12), respectively; and
(2) by inserting immediately after paragraph (1) the following
new paragraph:
"(2) Products of the United States, when the aggregate value of
the shipment does not exceed $10,000 and the products are
imported--,
SEC. 203. TECHNICAL AMENDMENTS TO THE TRADE AGREEMENTS ACT OF 1979.
(a) The Trade Agreements Act of 1979 (Public Law 96 - 39; 93 Stat.
144 et seq.) is amended as follows:
(1) Section 852
// 19 USC 1202. //
is amended by striking out:
" So much of subpart D of part 12 of schedule 1 of the Tariff
Schedules of the United States as follows headnot 1 is amended to read
as follows:
TARIFF SCHEDULES OMITTED.
and inserting in lieu thereof the following:
" Subpart D of part 12 of schedule 1 of the Tariff Schedules of the
United States is amended to read as follows:
TARIFF SCHEDULES OMITTED.
(2) Paragraph (1) of section 1107(a)
// 19 USC 1202. //
is amended to read as follows:
"(1) by inserting 'and' after 'subpart E,', and by striking out
'headnote 4' and inserting in lieu thereof 'headnote 3', in
headnote 3(a)(i), and".
(3) The amendments made by this subsection shall apply with
respect to articles entered, or withdrawn from warehouse, for
consumption on or after January 1, 1980.
(b) The amendments made to the Trade Agreements Act of 1979 // 19 USC
2501. // by section 14(a)(3)(A) of Public Law 96 - 467 with respect to
items 678.50, 694.15, 694.20, and 694.40 of the Tariff schedules of the
United States shall apply with respect to articles entered, or withdrawn
from warehouse, for consumption on or after January 1, 1980.
SEC. 204. FOREIGN-TRADE ZONES BOARD REPORTS.
Section 16(c) of the Act entitled " An Act to provide for the
establishment, operation, and maintenance of foreign-trade zones in
ports of entry of the United States, to expedite and encourage foreign
commerce, and for other purposes", approved June 18, 1934 (48 Stat.
1002; 19 U.S.C. 81p(c)), is amended by striking out "on the first day
of each regular session" and inserting in lieu thereof "by April 1 of
each year".
SEC. 205. COUNTRY-OF-ORIGIN DETERMINATIONS.
Notwithstanding subparagraph (1)(A) of subsection 5(a) of
Reorganization Plan No. 3 of 1979 (44 F.R. 69272, 93 Stat. 1381), // 19
USC 2515 // the Secretary of the Treasury or his delegate shall issue
such advisory rulings and make such determinations as are authorized by
subsection 305(b)(1) of the Trade Agreements Act of 1979 (19 U.S.C.
2515(b)(1)). // 19 USC 2171 //
SEC. 301. TECHNICAL AMENDMENTS TO THE TARIFF SCHEDULES.
(a) The Tariff Schedules of the United States (19 U.S.C. 1202) are
amended--,
(1) by striking out "4% ad val." in rate of duty column
numbered 1 for item 470.18 and inserting in lieu thereof "3.9% ad
val.",
(2) by inserting "3.1% ad val." in the column entitled " LDDC"
for item 470.18, and
(3) by striking out "provided for in item 403.60," in item
907.11 of the Appendix and inserting in lieu thereof "however
provided for in items 402.36 through 406.63,".
(b) The rates of duty in column numbered 1 for item 470.18 of the
Tariff Schedules of the United States (19 U.S.C. 1202) shall be subject
to any staged rate reductions for item 470.15, which have been
proclaimed by the President before the date of the enactment of this
Act.
(c) Whenever the rate of duty specified in column numbered 1 for item
470.18 of the Tariff Schedules of the United States (19 U.S.C. 1202) is
reduced to the same level as the corresponding rate of duty specified in
the column entitled " LDDC" for such item, or to a lower level, the rate
of duty in the column entitled " LDDC" for such item shall be deleted.
(d) For purposes of the Trade Act of 1974, // 19 USC 2101. // the
amendments made by paragraphs (1) and (2) of subsection (a) shall be
considered to be trade agreement obligations entered into and proclaimed
under the Trade Act of 1974, of benefit to foreign countries or
instrumentalities.
(e) This section, and the amendments made by this section, shall
apply with respect to articles entered, or withdrawn from warehouse, for
consumption on or after October 17, 1980.
SEC. 302. CONVEYANCE OF CERTAIN LANDING CRAFT TO COOS COUNTY,
OREGON.
(a) Notwithstanding any provision of title III of the Liquor Law
Repeal and Enforcement Act (49 Stat. 879), // 40 USC 304f. // and
subject to subsection (b), the District Director of the United States
Customs Service, Portland, Oregon, is authorized and directed to convey
to the Coos County sheriff's office, Coos County, Oregon, all right,
title, and interest of the United States to the three lighter amphibious
resupply cargo craft (LARC'S) seized by officers of such Customs Service
and officers of such sheriff's office in the drug raid conducted jointly
by such officers on December 31, 1977, at Bandon, Coos County, Oregon.
(b) The conveyance described in subsection (a) shall be made subject
to the payment by the Coos County sheriff's office of such storage or
other expenses which may have been incurred with respect to the craft
described in such section from the date of seizure of such craft to the
date of delivery to the sheriff's office.
Approved December 28, 1980.
LEGISLATIVE HISTORY:
HOUSE REPORT No. 96 - 1109 (Comm. on Ways and Means).
SENATE REPORT No. 96 - 999 (Comm. on Finance).
CONGRESSIONAL RECORD, Vol. 126 (1980):
July 21, considered and passed House.
Dec. 13, considered and passed Senate, amended; House agreed
to Senate amendments.
PUBLIC LAW 96-608, 94 STAT. 3550
certain cases the residency
requirements for deductions or exclusions of
individuals living abroad, to allow
the tax-free rollover of certain distributions from
money purchase pension plans,
and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. RESIDENCY REQUIREMENTS FOR DEDUCTIONS OR EXCLUSIONS OF
INDIVIDUALS LIVING ABROAD.
(a) General Rule.-Subsection (j) of section 913 of the Internal
Revenue Code of 1954 // 26 USC 913. // (relating to deduction for
certain expenses of living abroad) is amended by adding at the end
thereof the following new paragraph:
"(4) Waiver of period of stay in foreign country.-For purposes
of paragraphs (1) and (2) of subsection (a), an individual who--,
present in
a foreign country,
August 31, 1978--,
to
leave such foreign country because of war, civil unrest,
or similar adverse conditions in such foreign country
which precluded the normal conduct of business by such
individuals, and
that he
could reasonably have been expected to have met such
requirements but for the conditions referred to in
clause (i)
of subparagraph (B),
shall be treated as having met such requirements with respect to
the period described in subparagraph (A) during which he was a
bona fide resident or was present in the foreign country."
(b) Effective Dates.--,
(1) In general.-The amendment made by subsection (a)
// 26 USC 913 //
shall apply to taxable years beginning after December 31, 1977.
(2) Application for purposes of section 911.
// 26 USC 911. //
-In the case of an individual who leaves the foreeign country
after August 31, 1978, rules similar to the rules of section 913(
j)(4) of the Internal Revenue Code of 1945 (as added by subsection
(a)) shall apply for purposes of applying section 911 of such Code
for taxable years beginning in 1977 or 1978.
SEC. 2. ROLLOVER TREATMENT FOR CERTAIN DISTRIBUTIONS FROM MONEY
PURCHASE PENSION PLANS.
(a) General Rule.-Paragraph (6) of section 402(a) of the Internal
Revenue Code of 1954 // 26 USC 402. // (relating to special rollover
rules) is amended by adding at the end thereof the following new
subparagraph:
"(E) Special rule where employer maintains money purchase
pension plan and other pension plan.--,
subsection
(e)(4)(C) shall be applied by not taking into
account any pension plan maintained by such employer
which is not a money purchase pension plan. The
preceding sentence shall not apply to any distribution
which is a qualifying rollover distribution without
distribution
(after the taxable year in which the distribution
described in subparagraph (A) of paragraph (5) is made)
of the balance to the credit of such employee from any
other pension plan maintained by such employer."
(b) Effective Dates.--,
(1) In general.-The amendment made by subsection (a)
// 26 USC 402 //
shall apply to payments made in taxable years beginning after
December 31, 1978.
(2) Transitional rule.-In the case of any payment made before
January 1, 1982, in a taxable year beginning after December 31,
1978, which is treated as a qualifying rollover distribution (as
defined in section 402(a)(5)(D)(i) of the Internal Revenue Code of
1954) by reason of the amendment made by subsection (a), the
applicable period specified in section 402(a)(5)(C) of such Code
shall not expire before the close of December 31, 1981.
SEC. 3. TREATMENT OF CERTAIN REPAYMENTS OF SUPPLEMENTAL UNEMPLOYMENT
COMPENSATION BENEFITS.
(a) General Rule.-Section 62 of the Internal Revenue Code of 1954 //
26 USC 62. // (defining adjusted gross income) is amended by inserting
after paragraph (15) the following new paragraph:
"(16) Certain required repayments of supplemental unemployment
compensation benefits.-The deduction allowed by section 165
// 26 USC 165. //
for the repayment to a trust described in paragraph (9) or (17) of
section 501(c)
// 26 USC 501. //
of supplemental unemployment compensation benefits received from
such trust if such repayment is required because of the receipt of
trade readjustment allowances under section 231 or 232 of the
Trade Act of 1974 (19 U.S.C. 2291 and 2292)."
(b) Effective Date.-The amendment made by subsection (a) // 26 USC 62
// shall apply to repayments made in taxable years beginning after the
date of the enactment of this Act.
SEC. 4. TAX TREATMENT OF EXPENSES IN ATTENDING FOREIGN CONVENTIONS.
(a) In General.-Subsection (h) of section 274 // 26 USC 274. // of
the Internal Revenue Code of 1954 (relating to attendance at foreign
conventions, etc.) is amended to read as follows: "(h) Attendance at
Conventions, Etc.--,
"(1) In General.-In the case of any individual who attends a
convention, seminar, or similar meeting which is held outside the
North American area, no deduction shall be allowed under section
162 or 212
// 26 USC 162, 212. //
for expenses allocable to such meeting unless the taxpayer
establishes that the meeting is directly related to the active
conduct of his trade or business or to an activity described in
section 212 and that, after taking into account in the manner
provided by regulations prescribed by the Secretary--,
taking
place at such meeting,
organizations
or groups,
sponsoring
organization and the places at which other meetings of
the
sponsoring organization or groups have been held or
will be
held, and
it is as reasonable for the meeting to be held outside the North
American area as within the North American area.
"(2) Conventions on cruise ships.-In the case of any individual
who attends a convention, seminar, or other meeting which is held
on any cruise ship, no deduction shall be allowed under section
162 or 212 for expenses allocable to such meeting.
"(3) Definitions.-For purposes of this subsection--,
the Trust
Territory of the Pacific Islands, and Canada and
Mexico.
vessel
sailing within or without the territorial waters of the
United
States.
"(4) Subsection to apply to employer as well as to traveler.--,
subsection
shall apply to deductions otherwise allowable under
section 162 or 212 to any person, whether or not such
person
is the individual attending the convention, seminar, or
similar meeting.
convention,
seminar, or similar meeting with respect to any amount
paid
by such person to or on behalf of such individual if
includible
in the gross income of such individual. The preceding
sentence
shall not apply if the amount is required to be included
in any information return filed by such person under
III
of subchapter A of chapter 61
// 26 USC 6001. //
and is not so included.".
(b) Effective Date.-The amendment made by subsection (a) // 26 USC
274 // of this section shall apply to conventions, seminars, and
meetings beginning after December 31, 1980, except that in the case of
any convention, seminar, or meeting beginning after such date which was
scheduled on or before such date, a person, in such manner as the
Secretary of the Treasury or his delegate may prescribe, may elect to
have the provisions of section 274(h) of the Internal Revenue Code of
1954 be applied to such convention, seminar or meeting without regard to
such amendment.
SEC. 5. TAXES ON SELF-DEALING IN THE CASE OF CERTAIN LEASES.
Section 4941(d)(2) of the Internal Revenue Code of 1954 // 26 USC
4941. // (relating to special rules in the case of self-dealing) is
amended--,
(1) by striking out "and" at the end of subparagraph (F);
(2) by striking out the period at the end of subparagraph (G)
and inserting a semicolon and "and"; and
(3) by adding at the end thereof the following:
a
building with other tenants who are not disqualified
persons
shall not be treated as an act of self-dealing if--,
or
pursuant to renewals of such a lease;
// 26 USC 503. //
or any
corresponding provision of prior law) at the time of
such
execution; and
SEC. 6. TREATMENT OF CERTAIN INDEBTEDNESS INCURRED BEFORE 1965 FOR
PURPOSES OF SECTION 514.
(a) General Rule.-For purposes of applying section 514 of the
Internal Revenue Code of 1954 // 26 USC 514. // with respect to any
sale of real property during 1976, indebtedness incurred before January
1, 1965, by an organization to finance the construction of a building on
such property shall not be treated as acquisition indebtedness if the
parcel of real property on which such building was constructed--,
(1) was acquired by such organization before January 1, 1952,
and
(2) is contiguous to another parcel of real property which--,
and
at all times thereafter before the date of the
enactment of
this Act, in a manner which meets the requirements of
section 514(b)(1)(A) of such Code
// 26 USC 514. //
(relating to property used in
carrying out exempt purpose).
(b) Effective Date.-The provisions of subsection (a) shall apply to
sales during calendar year 1976.
Approved December 28, 1980.
LEGISLATIVE HISTORY:
HOUSE REPORT No. 96 - 689 (Comm. on Ways and Means).
SENATE REPORT No. 96 - 1031 (Comm. on Finance).
CONGRESSIONAL RECORD:
Vol. 125 (1979): Dec. 17, considered and passed House.
Vol. 126 (1980): Dec. 13, considered and passed Senate,
amended; House agreed to Senate amendments.
PUBLIC LAW 96-607, 94 STAT. 3539
for the establishment of new
units; for adjustments in boundaries; for increases in
appropriation authorizations
for land acquisition and development; and for other
purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
Sec. 101. Section 4 of the Act of October 22, 1965 (79 Stat. 1069)
// 16 USC 450pp3. // entitled " An Act to provide for the establishment
of the Roger Williams Natinal Memorial in the city of Providence, Rhode
Island, and for other purposes" is amended to read as follows:
" Sec. 4. There are hereby authorized to be appropriated not more
than $146,000 for the acquisition of lands and interests in land and not
more than $1,862,000 for the development of the Roger Williams National
Memorial, as provided in this Act.".
Sec. 201. Section 3 of the Joint Resolution of April 27, 1962 (76
Stat. 57) is amended by changing "$460,000" to "$960,000".
Sec. 301. Section 301 of the National Parks and Recreation Act of
1978 (92 Stat. 3467, 3473) is amended by striking out "$1,410,000" in
paragraph (4) and inserting in lieu thereof "$2,875,000".
Sec. 401. // 16 USC 157c. // The boundary of the Big Bend National
Park in the State of Texas is hereby revised to include the lands and
interests therein within the area generally depicted on the map entitled
" Big Bend National Park, Boundary Additions", numbered 155/ 80,019-A
and dated June 1980 which shall be on file and available for public
inspection in the local and Washington, District of Columbia, Offices of
the National Park Service, Department of the Interior. The Secretary is
authorized to acquire the lands and interests therein added to the park
by this section by donation, purchase with donated or appropriated
funds, or exchange, except that lands and interests therein owned by the
State of Texas or any political subdivision thereof may be acquired only
by donation or exchange. There are authorized to be appropriated such
sums as may be necessary to carry out the provisions of this section,
but not to exceed $1,500,000 for the acquisition of lands and interests
therein.
Sec. 501. Within three complete fiscal years from the effective date
of this Act, // 16 USC 410 ll // the Secretary shall submit to the
Committee on Interior and Insular Affairs of the United States House of
Representatives and the Committee on Energy and Natural Resources of the
United States Senate, comprehensive general management plans for the
areas established pursuant to titles XII and XVI of this Act, pursuant
to the provisions of section 12(b) of the Act of August 18, 1970 (84
Stat.825; 16 U.S.C 1a-1 et seq.).
Sec. 601. The Act entitled " An Act to establish the Lyndon B.
Johnson National Historic Site", approved December 2, 1969 (83 Stat.
274) is amended--,
(1) in the first section,
// 16 USC 410kk. //
by changing "by donation or by purchase with donated funds" to "by
donation or by purchase with donated or appropriated funds" and by
changing "drawing entitled ' Lyndon B. Johnson National Historic
Site Boundary Map', numbered NHS-LBJ-20,000 and dated September
1969" to "drawings entitled ' Boundary Map, Lyndon B. Johnson
National Historical Park', numbered 447 - 40,008 B and 447 -
40,000 A, and dated January 1980";
(2) in section 3,
// 16 USC 410kk-2. //
by changing "not more than $680,000 to provide for the development
of" to "such sums as may be necessary to carry out the provisions
of this Act, but not more than $4,100,000 for development and not
more than $1,400,000 for the acquisition of lands and interests
therein for"; and
(3) by changing " National Historic Site" whenever it appears
to " National Historical Park".
Sec. 701. (a) In order to preserve in public ownership certain
prehistoric archeological resources of outstanding significance for the
benefit and education of the people of the United States the boundary of
Mound City Group National Monument, Ohio, is revised to include the
lands within the area generally depicted as " Parcel X" on the map
entitled " Hopeton Earthworks Study Area", numbered 353/ 40,025 B, and
dated May 1980, and within the area generally depicted as " Revised
Monument Boundary" on the map entitled " Transfer of Jurisdiction, Mound
City Group National Monument", numbered 353/40,001 A, and dated March
1978, which maps shall be on file and available for public inspection in
the Office of the National Park Service, Department of the Interior.
With respect to the lands within " Parcel X" above, the lands may be
acquired only in fee and shall be limited to the mound area depicted on
the above referenced map plus such other lands immediately adjacent to
the mounds so as to assure adequate access and protection to the area:
Provided, That the total area acquired in fee shall not exceed one
hundred and fifty acres. Access to lands in the vicinity of the mounds
by existing roadways shall in no manner be encumbered by Federal
acquisition or by the administration of the monument.
(b) Within the boundary of the national monument, the Secretary is
authorized to acquire lands and waters by donation, purchase with
donated or appropriated funds, transfer from any other Federal agency,
or exchange. Notwithstanding any other provision of law to the
contrary, Federal lands in the vicinity of the monument which are
determined to be surplus to the needs of the United States shall upon
the request of the Secretary be transferred to the Secretary for use by
him in acquiring lands within the monument by exchange.
(c) The Secretary shall, in consultation with interested
organizations and individuals, investigate other sites in the region
which contain archeological data illustrating the prehistoric
Hopewellian civilization that flourished in the Eastern United States,
and as a part of this investigation he shall identify those sites which
he determines should be protected as part of the Mound City Group
National Monument. Not later than two complete fiscal years from the
effective date of this section, the Secretary shall transmit a report of
his investigation to the Committee on Interior and Insular Affairs of
the United States House of Representatives and the Committee on Energy
and Natural Resources of the United States Senate, together with his
recommendations for such further legislation as may be appropriate.
(d) There is authorized to be appropriated such sums as may be
necessary to carry out the provisions of this section, not to exceed
$1,000,000 for the acquisition of lands and waters and not to exceed
$100,000 for the development of facilities and the conduct of
archeological investigations on the properties acquired pursuant to this
section.
Sec. 801. The first two sections of the Act // 16 USC 461 //
entitled " An Act to provide for the acquisition and preservation of the
real property known as the Ansley Wilcox House in Buffalo, New York, as
a national historic site", approved November 2, 1966 (Public Law 89 -
708), are amended to read as follows: " That, notwithstanding any other
provision of law, the Secretary of the Interior shall acquire on behalf
of the United States the real property described in section 3 of this
Act, known as the Ansley Wilcox House, which real property is of
national historic significance as the place in which Theodore Roosevelt
took the oath of office as President of the United States on September
14, 1901, following the assassination of President William Mc Kinley.
Such property is hereby designated as the Theodore Roosevelt Inaugural
National Historic Site.
" Sec. 2. (a) Notwithstanding any other provision of law, the
property referred to in the first section of this Act shall be
administered by the Secretary of the Interior, acting through the
National Park Sevice, in accordance with this section and provisions of
law generally applicable to units of the National Park System, including
the Act entitled ' An Act to establish a National Park Service, and for
other purposes', approved August 25, 1916 (39 Stat. 535; 16 U.S.C. 1,
2 - 4), and the provisions of the Act entitled ' An Act to provide for
the preservation of historic American sites, buildings, objects, and
antiquities of national significance and for other purposes', approved
August 21, 1935 (49 Stat. 666; 16 U.S.C. 461 - 7).
"(b) The Secretary of the Interior shall enter into cooperative
agreements with the Theodore Roosevelt Inaugural Site Foundation or
other qualified public or private entities for the operation,
maintenance, management, development, and interpretation of the Theodore
Roosevelt Inaugural National Historic Site.
"(c) Notwithstanding any other provision of law, the Department of
the Interior share in any fiscal year of the annual operating costs of
the Theodore Roosevelt Inaugural National Historic Site shall not exceed
two-tthirds of such operating cost.".
Sec. 901. The Congress finds that those portions of the Mississippi,
Saint Croix, and Minnesota River corridors lying within the counties of
Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, and Washington Counties
in the State of Minnesota--,
(a) represent a significant recreation resource which would
benefit a large population in the immediate vicinity;
(b) represent a significant historical and cultural resource
worthy of preservation for the enjoyment and benefit of present
and future generations;
(c) contain significant natural and scientific values that
enhance the diversity and esthetic character of the metropolitan
area;
(d) are important commercial resources vital to the continued
economic well-being of the region and the Nation;
(e) are of national significance and constitute an area of
national concern;
(f) are in need of cooperative recreational planning and
management so as to improve efforts to further the preservation,
enhancement, and use of these recreational resouces.
Sec. 902. (a) A Study Committee consisting of fifteen members shall
be established to examine methods by which Federal, State, regional, and
local governments can cooperate to enhance the recreational
opportunities along those portions of the Mississippi, Minnesota, and
Saint Croix Rivers described in section 901 of this title. The members
of the Study Committee shall be selected as follows:
(1) A Chairperson shall be appointed by the Secretary of the
Interior. The Secretary shall appoint the Chairperson from a list
of nominees submitted by the Governor of Minnesota;
(2) A representative designated by the Secretary of the
Interior shall serve as Vice Chairperson;
(3) One representative shall be designated by each of the
following: the Secretary of Agriculture, the Secretary of Commerce,
the Secretary of Transportation, and the Secretary of Defense;
(4) Nine other members shall be appointed by the Secretary of
the Interior. The Secretary shall appoint these members from a
list of nominees submitted by the Governor of Minnesota, the
Metropolitan Council, and the mayors of Minneapolis and Saint
Paul;
(5) The nominations and appointments required by section 902(
a) shall include representatives of each of those interests
described in section 904(e).
(b) The Governor of Minnesota, the Metropolitan Council, and the
mayors of Minneapolis and Saint Paul shall submit the nominations called
for in section 902(a) within forty-five days of the date on which this
Act is signed into law. All appointments called for in section 902(a)
shall be made within sixty days of the date on which this Act is signed
into law.
(c) Each member of the Study Committee who is an officer or employee
of the United States shall serve without additional compensation, but
shall continue to receive the salary of his regular position when
engaged in the performance of the duties vested in the Study Committee.
(d) All members of the Study Committee shall be reimbursed for
travel, subsistence, and other necessary expenses incurred by them in
the performance of the duties invested in the Study Committee from funds
appropriated for this purpose.
(e) The Chairperson of the Study Committee, if other than one to whom
paragraph (c) applies, shall receive per diem at the maximum daily rate
for a GS-11 of the General Schedule when engaged in the actual
performance of duties vested in the Study Committee from funds
appropriated for this purpose.
(f) The Study Committee shall terminate within two years and two
months from the date on which the initial appropriation for this title
is signed into law. The funds appropriated under this title shall be
available until expended.
Sec. 903. (a) If a multifunctional regional agency authorized by
State law plan for and coordinate the development of the seven counties
described in secton 901 is in existence on the date this bill is signed
into law, the Governor of the State of Minnesota shall designate such
multifunctional regional agency to assist in carrying out the study
directed in this title. The agency shall hereinafter be referred to as
" Regional Planning Agency".
(b) No later than forty-five days after receiving the report required
by section 904(b), the Regional Planning Agency shall provide the Study
Committee with written comments on that report. Upon receipt of those
comments, the Study Committee shall submit the report, along with the
written comments, to the President, the Congress, and appropriate State,
regional, and local government units.
Sec. 904. (a) The Study Committee shall conduct a study on the
preservation, enhancement, protection, and use of the designated
recreation areas along the river corridors described in section 901 of
this title. For the purpose of this title, designated areas shall be
defined as those park, open space, recreation, or historical sites
designated b an adopted Federal or State law or identified in a regional
or local government plan.
(b) No later than two years after the date on which the initial
appropriation for this title is signed into law, the Study Committee
shall provide the Regional Planning Agency with a written report on the
findings and conclusions of this study along with recommended policies.
(c) In its report, the Study Committee shall make recommendations as
to the policies which should be adopted, and actions which should be
taken to optimize the recreational, fish and wildlife, historic,
natural, scientific, scenic, and cultural values of the river corridor
areas referred to in section 901 of this title. The study may also
include, but need not be limited to, recommendations for institutional
changes, if any, which the Study Committee deems desirable and feasible
to provide permanent management of the designated recreational areas
along these river corridors. The report may also include
recommendations for specific areas of local, regional, State, and
Federal agency cooperation for river corridor management of the
designated recreational areas. However,
(1) The Study Committee shall recommend no policy or action
which would place unreasonable restrictions on existing or
compatible economic uses of these resources.
(2) All policies and actions recommended by the Study Committee
shall be compatible with and maintain the integrity of, existing
federally designated management programs and units on the Saint
Croix and Minnesota River Corridors.
(d) The Study Committee shall review and utilize existing studies and
consider existing plans, programs and policies as they affect the
present and future recreational use of the river corridors described in
section 901 of this title.
(e) The Study Committee shall provide for public participation in the
planning process in order to account for the concerns of recreational,
commercial, cultural, and environmental interests, and State, regional,
and local government.
Sec. 905. There are hereby authorized to be appropriated $300,000 to
the Department of the Interior to be granted to the Regional Planning
Agency to carry out the purposes of this Act.
Sec. 1001. The Act of October 27, 1972 (86 Stat. 1299; 16 U.S.C.
460bb) is amended as follows:
(1) in subsection 2(a),
// 16 USC 460bb-1. //
at the end thereof, add the following: " The recreation area
shall also include the lands and waters in San Mateo County
generally depicted on the map entitled ' Sweeney Ridge Addition,
Golden Gate National Recreation Area', numbered NRA GG-80,000- A,
and dated May 1980.";
(2) strike out "map" in section 2(b) and substitute "maps";
(3) by adding " Point Montara", after " Point Diablo", in
section 3(g);
// 16 USC 460bb-2. //
(4) add the following at the end of section 3(h): " That
property known as the Pillar Point Military Reservation, under the
jurisdiction of the Secretary of Defense shall be transferred to
the administrative jurisdiction of the Secretary at such time as
the property, or any portion thereof, becomes excess to the needs
of the Department of Defense.";
(5) add at the end of section 3 the following:
"(p) With reference to those lands known as the San Francisco water
department property shown on map numbered NRA GG-80,000- A, the
Secretary shall administer such land in accordance with the provisions
of the documents entitled ' Grant of Scenic Easement', and ' Grant of
Scenic and Recreation Easement', both executed on January 15, 1969,
between the city and county of San Francisco and the United States,
including such amendments to the subject document as may be agreed to by
the affected parties subsequent to the date of enactment of this
subsection. The Secretary is authorized to seek appropriate agreements
needed to establish a trail within this property and connecting with a
suitable beach unit under the jurisdiction of the Secretary,";
(6) in subsection 5(b),
// 16 USC 460bb-4. //
change "seventeen" to "eighteen"; and
(7) insert a comma and the phrase " San Mateo," after " Marin"
in section 5(e).
Sec. 1101. The Act entitled " An Act to authorize the establishment
of the Grant-Kohrs Ranch National Historic Site in the State of Montana,
and for other purposes", approved August 25, 1972 (86 Stat. 632) is
amended--,
(1) by inserting the following after the period in the first
section: " The boundary of the National Historic Site shall be as
generally depicted on the map entitled, ' Boundary Map,
Grant-Kohrs Ranch National Historic Site', numbered 451 - 80 -
013, and dated January 25, 1980, which shall be on file and
available for
of Columbia, offices of the National Park Service, Department of
the Interior."; and
(2) by striking out "$752,000" and "$2,075,000" in section 4
and inserting in lieu thereof "$1,100,000" and "$7,818,000,"
respectively.
Sec. 1201. // 16 USC 461 // In order to preserve for the benefit,
education, and inspiration of present and future generations certain
historically signficant properties associated with the life of James A.
GARFIELD, the Secretary is authorized to acquire by donation, purchase
with donated or appropriated funds, or exchange, the lands and buildings
thereon known as " Lawnfield", comprising 7.56 acres at 1059 Mentor
Avenue, Mentor, Ohio: Provided, That the portion of Lawnfield owned by
the Western Reserve Historical Society may be only acquired by donation.
Upon the acquisition of the aforesaid property, the Secretary may
establish the same as the James A. Garfield National Historic Site by
publication of a notice and boundary map in the Federal Register. The
Secretary shall administer the site in accordance with the Act of August
25, 1916 (39 Stat. 535), // 43 USC 1457, 16 USC 1, 2, 3, 22, 43. // as
amended and supplemented, and the Act of August 21, 1935 (49 Stat. 666),
// 16 USC 450m, 450n, 461, 462. // as amended, and he may enter into an
agreement with the Western Reserve Historical Society pursuant to which
the Society may operate and maintain the site and charge reasonable
admission fees, notwithstanding any other provision of law, which may be
used to defray the costs of such operation and maintenance.
Sec. 1202. There are authorized to be appropriated such sums as may
be necessary to carry out the provisions of this title, but not to
exceed $205,000 for the acquisition of lands and interests in lands, and
$250,000 for development.
Sec. 1301. The water impounded by the Norton Dam, a component of the
Almena Unit of the Pick-Sloan Missouri River Basin project, in the State
of Kansas, constructed under the general authority of the Act of July
24, 1946 (60 Stat. 641 et seq.) is hereby designated and hereafter shall
be known as the " Keith Sebelius Lake". Any law, regulation, record,
map, or other document of the United States referring to the waters
impounded by the Norton Dam unit of this project shall be held to refer
to the " Keith Sebelius Lake", and any future regulations, records,
maps, or other documents of the United States, in reference to these
waters, shall bear the name " Keith Sebelius Lake".
Sec. 140. (a) The Act // 16 USC 430j. // entitled " An Act to
establish a National Military Park at the battlefield of Monocacy,
Maryland" approved June 21, 1934 (48 Stat. 1198) is amended by revising
the first section thereof to read as follows: " That in order to
commemorate the Battle of Monocacy, Maryland, and to preserve for
historical purposes the breastworks, earthworks, walls, or other
defenses or shelters used by the armies therein, the battlefield at
Monocacy in the State of Maryland is hereby established as the Monocacy
National Battlefield. The battlefield shall comprise the area within the
boundary generally depicted on the map entitled ' Monocacy National
Battlefield', numbered 894/40,001 A, and dated April 1980, which shall
be on file and available for public inspection in the Office of the
National Park Service, Department of the Interior.".
(b) In addition to other funds available for purposes of the park
referred to in subsection (a), there is authorized to be appropriated up
to an additional $725,000 for acquisition of lands and interests in
lands and $1,250,000 for development.
Sec. 1501. The Secretary is authorized to commemorate, at Assateague
Island National Seashore, Maryland, the contributions of Rogers C. B.
Morton, as a Member of Congress, and later as Secretary of the Interior,
toward the development of the Seashore and to conservation in general.
Such commemoration shall be in the form of an appropriate plaque or
monument, suitably located, or may subsequently take the form of
dedication of a suitable structure. Within one year of the effective
date of this section, the Secretary shall inform, in writing, the
Committee on Interior and Insular Affairs of the United States House of
Representatives and the Committee on Energy and Natural Resources of the
United States Senate, as to actions he has taken to implement the
provisions of this section.
Sec. 1601. // 16 USC 410 ll. // (a) The Congress finds that--,
(1) The Women's Rights Convention held at the Wesleyan
Methodist Chapel in Seneca Falls, New York, in 1848 was an event
of major importance in the history of the United States because it
marked the formal beginning of the struggle of women for their
equal rights.
(2) The Declaration of Sentiments approved by the 1848 Women's
Rights Convention is a document of enduring relevance, which
expresses the goal that equality and justice should be extended to
all people without regard to sex.
(3) There are nine sites located in Seneca Falls and Waterloo,
New York, associated with the nineteenth century women's rights
movement which should be recognized, preserved, and interpreted
for the benefit of the public.
(b) It is the purpose of this section to preserve and interpret for
the education, inspiration, and benefit of present and future
generations the nationally significant historical and cultural sites and
structures associated with the struggle for equal rights for women and
to cooperate with State and local entities to preserve the character and
historic setting of such sites and structures.
(c) To carry out the purpose of this section there is hereby
established the Women's Rights National Historical Park (hereinafter in
this section referred to as the "park"). The park shall consist
initially of the following designated sites in Seneca Falls and
Waterloo, New York:
(1) Stanton House, 32 Washington Street, Seneca Falls;
(2) dwelling, 30 Washington Street, Seneca Falls;
(3) dwelling, 34 Washington Street, Seneca Falls;
(4) lot, 26 - 28 Washington Street, Seneca Falls;
(5) former Wesleyan Chapel, 126 Fall Street, Seneca Falls;
(6) theater, 128 Fall Street, Seneca Falls;
(7) Bloomer House, 53 East Bayard Street, Seneca Falls;
(8) Mc Clintock House, 16 East Williams Street, Waterloo; and
(9) Hunt House, 401 East Main Street, Waterloo.
(d) The Secretary is authorized to acquire by donation, purchase with
donated or appropriated funds, transfer from any other Federal agency,
or exchange lands and interests therein within sites designated as part
of the park, except that the Secretary may not acquire the fee simple
title to the land comprising the sites designated in paragraphs (7)
through (9) of subsection (c). Lands and interests therein owned by a
State or political subdivision thereof may be acquired only by donation.
(e) The Secretary is authorized to enter into cooperative agreements
with the owners of properties designated as part of the park, pursuant
to which the Secretary may mark, interpret, improve, restore, and
provide technical assistance with respect to the preservation and
interpretation of such properties. Such agreements shall contain, but
need not be limited to, provisions that the Secretary shall have the
right of access at reasonable times to public portions of the property
for interpretive and other purposes, and that no changes or alterations
shall be made in the property except by mutual agreement.
(f) The Secretary shall encourage State and local governmental
agencies to develop and implement plans for the preservation and
rehabilitation of sites designated as part of the park and their
immediate environs, in order to preserve the historic character of the
setting in which such sites are located. The Secretary may provide
technical and financial assistance to such agencies in the development
and implementation of such plans, but financial assistance may not
exceed 50 per centum of the cost thereof.
(g) The Secretary shall administer the park in accordance with the
provisions of this section and the provisions of law generally
applicable to the administration of units of the National Park System,
including the Act of August 25, 1916 (39 Stat. 535; 16 U.S.C. 1, 2 - 4)
and the Act of August 21, 1935 (49 Stat. 666; 16 U.S.C. 461 - 7).
(h)(1) There is hereby established the Women's Rights National
Historical Park Advisory Commission (hereinafter referred to as the "
Commission"). The Commission shall consist of eleven members, each
appointed by the Secretary for a term of five years as follows:
(A) One member appointed from recommendations submitted by the
Elizabeth Cady Stanton Foundation;
(B) One member appointed from recommendations submitted by the
Women's Hall of Fame;
(C) Two members appointed from recommendations submitted by the
Governor of New York;
(D) One member appointed from recommendations submitted by the
village of Seneca Falls;
(E) One member appointed from recommendations submitted by the
town of Seneca Falls; and
(F) Five members appointed by the Secretary, at least one of
whom shall represent an institution of higher learning and at
least two of whom shall represent national women's rights
organizations.
(2) The Secretary shall designate one member to be the Chair of the
Commission. Any vacancy on the commission shall be filled in the same
manner in which the original appointment was made.
(3) Members of the Commission shall serve without compensation as
such, but the Secretary may pay the expenses reasonably incurred by the
Commission and its members in carrying out their responsibilities under
this section upon presentation of vouchers signed by the Chair of the
Commission.
(4) The function of the Commission shall be to advise the Secretary
with respect to matters relating to the administration of the park and
the carrying out of the provisions of this section. The Secretary shall
consult with the Commission from time to time with respect to his
responsibilities and authorities under this section.
(5) The Commission shall terminate ten years from the effective date
of this section.
(i) There are authorized to be appropriated such sums as may be
necessary to carry out the provisions of this section, but not to exceed
$490,000 for acquisition, and $500,000 for development.
Sec. 1701. Authorization of amounts to be appropriated under this
Act shall be effective October 1, 1981. Authority to enter into
cooperative agreements and to make payments under this Act shall be
effective only to such extent or in such amounts as are provided in
advance in appropriation Acts.
Sec. 1801. As used in this Act, except as otherwise specifically
provided, the term " Secretary" means the Secretary of the Interior.
Approved December 28, 1980.
LEGISLATIVE HISTORY:
HOUSE REPORT No. 96 - 1520 (Comm. on Conference).
SENATE REPORT No. 96 - 755 (Comm. on Energy and Natural Resources).
CONGRESSIONAL RECORD, Vol. 126 (1980):
June 5, considered and passed Senate.
June 17, considered and passed House, amended.
Dec. 3, House and Senate agreed to conference report.
PUBLIC LAW 96-606, 94 STAT. 3534
of 1949 to allow recovery by
United States nationals for losses incurred in
Vietnam.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That the International
Claims Settlement Act of 1949 (22 U.S.C. 1621 et seq.) is amended by
adding at the end thereof the following new title:
" SEC. 701. // 22 USC 1645. // It is the purpose of this title to
provide for the determination of the validity and amounts of outstanding
claims against Vietnam which arose out of the nationalization,
expropriation, or other taking of (or special measures directed against)
property of nationals of the United States. This title shall not be
construed as authorizing or as any intention to authorize an
appropriation by the United States for the purpose of paying such
claims.
" SEC. 702. // 22 USC 1645a. // As used in this title--,
"(1) the term 'national of the United States' means--,
States;
and
organized
under the laws of the United States or of any State,
the
District of Columbia, or the Commonwealth of Puerto
Rico, if
natural persons who are citizens of the United States
own,
directly or indirectly, 50 per centum or more of the
outstanding
capital stock or other beneficial interest of such
corporation
or entity;
"(2) the term ' Commission' means the Foreign Claims Settlement
Commission of the United States;
"(3) the term 'property' means--,
lease--,
hold interest,
by
Vietnam, and
"(4) the term ' Vietnam' means--,
Vietnam,
the
Provisional Revolutionary Government of South
Vietnam,
of
Vietnam, and
instrumentality
of any of the entities referred to in subparagraphs
(A), (B),
and (C); and
"(5) the term ' Claims Fund' means the special fund established
in the Treasury of the United States composed of such sums as may
be paid to or realized by the United States pursuant to the terms
of any agreement settling those claims described in section 703
that may be entered into between the Governments of the United
States and Vietnam.
" Sec. 703. // 22 USC 1645b. // The Commission shall receive and
determine in accordance with applicable substantive law, including
international law, the validity and amounts of claims by nationals of
the United States against Vietnam arising on or after April 29, 1975,
for losses incurred as a result of the nationalization, expropriation,
or other taking of (or special measures directed against) property
which, at the time of such nationalization, expropriation, or other
taking, was owned wholly or partially, directly or indirectly, by
nationals of the United States to whom no restoration or adequate
compensation for such property has been made. Such claims must be
submitted to the Commission within the period specified by the
Commission by notice published in the Federal Register (which period
shall not be more than a period of two years beginning on the date of
such publication) within sixty days after the date of the enactment of
this title or of legislation making appropriations to the Commission for
payment of administrative expenses incurred in carrying out its
functions under this title, whichever date is later.
" Sec. 704. // 22 USC 1645c. // A claim may be favorably considered
under section 703 of this Act only if the property right on which it is
based was owned, wholly or partially, directly or indirectly, by a
national of the United States on the date of loss and only to the extent
that the claim has been held by one or more nationals of the United
States continuously from the date that the loss occurred until the date
of filing with the Commission.
" Sec. 705. // 22 USC 1645d. // (a) A claim under section 703 of
this Act based upon an ownership interest in any corporation,
association, or other entity which is a national of the United States
may not be considered. A claim under section 703 based upon a debt or
other obligation owing by any corporation, association, or other entity
organized under the laws of the United States, or of any State, the
District of Columbia, or the Commonwealth of Puerto Rico may be
considered only if such debt or other obligation is a charge on property
which has been nationalized, expropriated, or otherwise taken by
Vietnam.
"(b) A claim under section 703 based upon a direct ownership interest
in a corporation, association, or other entity may be considered,
subject to the other provisions of this title, if such corporation,
association, or other entity on the date of the loss was not a national
of the United States, without regard to the per centum of ownership
vested in the claimant.
"(c) A claim under section 703 based upon an indirect ownership
interest in a corporation, association, or other entity may be
considered, subject to the other provisions of this title, only if at
least 25 per centum of the entire ownership interest thereof, at the
time of such loss, was vested in nationals of the United States or if,
at the time of the loss, nationals of the United States in fact
controlled the corporation, association, or entity, as determined by the
Commission.
"(D) The amount of any claim covered by subsection (b) or (c) of this
section shall be calculated on the basis of the total loss suffered by
the corporation, association, or other entity, with respect to which the
claim is made, and shall bear the same proportion to such loss as the
ownership interest of the claimant at the time of loss bears to the
entire ownership interest thereof.
" Sec. 706. // 22 USC 1645e. // In determining the amount of any
claim under this title, the Commission shall deduct all amounts the
claimant has received from any source on account of the same loss or
losses for which the claim is filed.
" Sec. 707. // 22 USC 1645f. // (a) The Commission shall certify to
each claimant who files a claim under this title the amount determined
by the Commission to be the loss suffered by the claimant which is
covered by this title. The Commission shall certify to the Secretary of
State such amount and the basic information underlying that amount,
together with a statement of the evidence relied upon and the reasoning
employed in making that determination.
"(b) In any case in which a claim under this title is assigned by
purchase before the Commission determines the amount due on that claim,
the amount so determined shall not exceed the amount of actual
consideration paid by the last such assignee.
" Sec. 708. // 22 USC 1645g. // With respect to any claim under
section 703 of this Act which, at the time of the award, is vested in
persons other than the person by whom the original loss was sustained,
the Commission shall issue a consolidated award in favor of all
claimants then entitled to the award, which award shall indicate the
respective interests of such claimants in the award, and all such
claimants shall participate, in proportion to their indicated interests,
in any payments that may be made under this title in all respects as if
the award had been in favor of a single person.
" Sec. 709. // 22 USC 1645h. // (a) The Secretary of the Treasury
may establish in the Treasury of the United States the Claims Fund for
the payment of unsatisfied claims of nationals of the United States
against Vietnam, as authorized by this title.
"(b) The Secretary of the Treasury shall deduct from any amounts
covered into the Claims Fund an amount equal to 5 per centum thereof as
reimbursement to the Government of the United States for expenses
incurred by the Commission and by the Treasury Department in the
administration of this title. The amounts so deducted shall be covered
into the Treasury as miscellaneous receipts.
" Sec. 710. // 22 USC 1645i. // (a) The Commission shall certify to
the Secretary of the Treasury, in terms of United States currency, each
award made pursuant to section 703 of this Act.
"(b)(1) Upon certification of each award made pursuant to section
703, the Secretary of the Treasury shall, out of the sums covered into
the Claims Fund, make payments on account of such awards as follows, and
in the following order of priority:
"(A) Payment in the amount of $2,500 or the principal amount of
the award, whichever is less.
"(B) Thereafter, payments from time to time, in ratable
proportions, on account of the unpaid balance of the principal
amounts of all awards according to the proportions which the
unpaid balance of such awards bear to the total amount in the
Claims Fund available for distribution at the time such payments
are made.
"(2) After payment has been made in full of the principal amounts of
all awards pursuant to paragraph (1), pro rata payments may be made on
account of any interest that may be allowed on such awards.
"(c) Payments or applications for payments under subsection (b) shall
be made in accordance with such regulations as the Secretary of the
Treasury may prescribe.
" Sec. 711. // 22 USC 1645j. // The Commission shall complete its
affairs in connection with the settlement of claims pursuant to this
title not later than three years after the final date for the filing of
claims as provided in section 703 of this Act.
" Sec. 712. // 22 USC 1645k. // The Secretary of State, the
Secretary of the Treasury, and the Secretary of Defense shall transfer
or otherwise make available to the Commission such records and documents
relating to claims authorized by this title as may be required by the
Commission in carrying out its functions under this title.
" Sec. 713. // 22 USC 1645l. // There are authorized to be
appropriated for any fiscal year beginning on or after October 1, 1980,
such sums as may be necessary to enable the Commission and the Treasury
Department to pay their respective administrative expenses incurred in
carrying out their functions under this title. Amounts appropriated
under this section may remain available until expended.
" Sec. 714. // 22 USC 1645m. // No remuneration on account of
services rendered on behalf of any claimant, in connection with any
claim filed with the Commission under this title, shall exceed 10 per
centum of the total amount paid pursuant to any award certified under
the provisions of this title on account of such claim. Any agreement to
the contrary shall be unlawful and void. Whoever, in the United States
or elsewhere, demands or receives, on account of services so rendered,
any remuneration in excess of the maximum permitted by this section
shall be guilty of a misdemeanor and, upon conviction thereof, shall be
fined not more than $5,000 or imprisoned not more than twelve months, or
both.
" Sec. 715. // 22 USC 1645n. // (a) To the extent they are not
inconsistent with the provisions of this title, // 22 USC 1621. // the
following provisions of title I of this Act shall be applicable to this
title: subsections (b), (c), (d), (e), and (h) of section 4 and
subsections (c), (d), (e), and (f) of section 7. // 22 Usc 1623, 1626.
// Any reference in such provisions to 'this title' shall be deemed to
be a reference to those provisions and to this title.
"(b) Except as otherwise provided in this title and in those
provisions of title I referred to in subsection (a), the Commission
shall comply with the provisions of subchapter II of chapter 5, // 5 USC
551. // and the provisions of chapter 7, of title 5, United States
Code. // 5 USC 201. //
" Sec. 716. // 22 USC 1645o. // If any provision of this title or
the application thereof to any person or circumstances is held invalid,
the remainder of this title or the application of such provision to
other persons or circumstances shall not be affected.".
Approved December 28, 1980.
LEGISLATIVE HISTORY:
HOUSE REPORT No. 96 - 915 (Comm. on Foreign Affairs).
CONGRESSIONAL RECORD, Vol. 126 (1980):
May 5, considered and passed House.
Dec. 15, considered and passed Senate.
PUBLIC Law 96-605, 94 STAT. 3521, MISCELLANEOUS REVENUE ACT OF 1980.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE; AMENDMENT of 1954 CODE.
(a) Short Title.-This Act // 26 USC 1 // may be cited as the "
Miscellaneous Revenue Act of 1980".
(b) Amendment of 1954 Code.-Except as otherwise expressly provided,
whenever in this Act an amendment or repeal is expressed in terms of an
amendment to, or repeal of, a section or other provision, the reference
shall be considered to be made to a section or other provision of the
Internal Revenue Code of 1954. // 26 USC 1. //
SEC. 101. TREATMENT OF COMMUNITY INCOME WHERE SPOUSES LIVE APART.
(a) General Rule.-Part I of subchapter B of chapter 1 (defining gross
income, adjusted gross income, taxable income, etc.) is amended by
adding at the end thereof the following new section:
" SEC. 66. // 26 USC 66. // TREATMENT OF COMMUNITY INCOME WHERE
SPOUSES LIVE APART.
"(a) General Rule.-If--,
"(1) 2 individuals are married to each other at any time during
a calendar year;
"(2) such individuals--,
and
each
other for a taxable year beginning or ending in the
calendar
year;
"(3) one or both of such individuals have earned income for the
calendar year which is community income; and
"(4) no portion of such earned income is transferred (directly
or indirectly) between such individuals before the close of the
calendar year,
then, for purposes of this title, any community income of such
individuals for the calendar year shall be treated in accordance with
the rules provided by section 879(a). // 26 USC 879. //
"(b) Definitions.-For purposes of this section--,
"(1) Earned income.-The term 'earned income' has the meaning
given to such term by section 911(b).
// 26 USC 911. //
"(2) Community income.-The term 'community income' means income
which, under applicable community property laws, is treated as
community income.
"(3) Community property laws.-The term 'community property
laws' means the community property laws of a State, a foreign
country, or a possession of the United States."
(b) Clerical Amendment.-The table of sections for part I of
subchapter B of chapter 1 is amended by adding at the end thereof the
following new item:
" Sec. 66. Treatment of community income where spouses live
apart."
(c) Effective Date.-The amendments made by this section // 22 USC 66.
// shall apply to calendar years beginning after December 31, 1980.
SEC. 102. AMORTIZATION OF START- UP EXPENDITURES.
(a) In General.-Part VI of subchapter B of chapter 1 (relating to
itemized deductions for individuals and corporations) is amended by
adding at the end thereof the following new section:
" SEC. 195. // 26 USC 195. // START- UP EXPENDITURES.
"(a) Election To Amortize.-Start-up expenditures may, at the election
of the taxpayer, be treated as deferred expenses. Such deferred
expenses shall be allowed as a deduction ratably over such period of not
less than 60 months as may be selected by the taxpayer (beginning with
the month in which the business begins).
"(b) Start-Up Expenditures.-For purposes of this section, the term
'start-up expenditure' means any amount--,
"(1) paid or incurred in connection with--,
active
trade or business, or
"(2) which, if paid or incurred in connection with the
expansion of an existing trade or business (in the same field as
the trade or business referred to in paragraph (1)), would be
allowable as a deduction for the taxable year in which paid or
incurred.
"(c) Election.--,
"(1) Time for making election.-An election under subsection (a)
shall be made not later than the time prescribed by law for filing
the return for the taxable year in which the business begins
(including extensions thereof).
"(2) Scope of election.-The period selected under subsection
(a) shall be adhered to in computing taxable income for the
taxable year for which the election is made and all subsequent
taxable years.
"(3) Manner of making election.-An election under subsection
(a) shll be made in such manner as the Secretary shall by
regulations prescribe.
"(d) Business Beginning.-For purposes of this section, an acquired
trade or business shall be treated as beginning when the taxpayer
acquires it."
(b) Clerical Amendment.-The table of sections for part VI of
subchapter B of chapter 1 is amended by adding at the end thereof the
following new item:
" Sec. 195. Start-up expenditures."
(c) Effective Date.-The amendements made by this section // 26 USC
195 // shall apply to amounts paid or incurred after July 29, 1980, in
taxable years ending after such date
SEC. 104. REVISION OF SOURCE RULES FOR INCOME FROM CERTAIN LEASED
AIRCRAFT, VESSELS, AND SPACECRAFT.
(a) In General.-Subsection (e) of section 861 // 26 USC 861. //
relating to election to treat income from certain aircraft and vessels
as income from sources within the United States) is amended to read as
follows:
"(e) Income From Certain Leased Aircraft, Vessels, and Spacecraft
Treated as Income From Sources Within the United States.--,
"(1) In general.-For purposes of subsection (a) and section
862(a), if--,
// 26 USC 862 //
// 26 USC 38. // property
(or would be section 38 property but for
section 48(a)(5))
// 26 USC 48. //
leases such craft to a United States person, other
than a
member of the same controlled group of corporations (as
defined in section 1563)
// 26 USC 1563. //
as the taxpayer, and
then all amounts includible in gross income by the taxpayer with
respect to such craft for any taxable year ending after the
commencement of such lease (whether during or after the period of
such lease), including gain from sale, exchange, or other
disposition of such craft, shall be treated as income from sources
within the United States.
"(2) Certain transfers involving carryover basis.-If the
taxpayer transfers or distributes a craft to which paragraph (1)
applied and the basis of such craft in the hands of the transferee
or distributee is determined by reference to its basis in the
hands of the transferor or distributor, paragraph (1) shall
continue to apply to such craft in the hands of the transferee or
distributee.
"(3) Craft defined.-For purposes of this subsection, the term
'craft' means a vessel, aircraft, or spacecraft.".
(b) Effective Date.-The amendment made by subsection (a) // 26 USC
861 // shall apply to property first leased after the date of the
enactment of this Act.
SEC. 105. TAXATION OF HOMEOWNERS ASSOCIATIONS.
(a) General Rule.-Subsection (b) of section 528 // 26 USC 528. //
(relating to tax imposed with respect to certain homeowners
associations) is amended to read as follows:
"(b) Tax Imposed.-A tax is hereby imposed for each taxable year on
the homeowners association taxable income of every homeowners
association. Such tax shall be equal to 30 percent of the homeowners
association taxable income.".
(b) Effective Date.-The amendment made by subsection (a) // 26 USC
528 // shall apply to taxable years beginning after December 31, 1980.
SEC. 106. TREATMENT OF CERTAIN INCOME OF MUTUAL OR COOPERATIVE
ELECTRIC AND TELEPHONE COMPANIES.
(a) Treatment of Cetain Income for Purposes of Tax Exempt Status.-
Paragraph (12) of section 501(c) // 26 USC 501. // (relating to list of
exempt organizations) is amended--,
(1) by striking out "(12)" and inserting in lieu thereof
"(12)(A)",
(2) by striking out the second sentence, and
(3) by adding at the end therof the following new
subparagraphs:
"(B) In the case of a mutual or cooperative telephone company,
subparagraph (A) shall be applied without taking into account any
income received or accrued--,
performance
of communication services which involve memvers
of the mutual or cooperative telephone company,
furnished
to the members of the mutual or cooperative telephone
company.
"(C) In the case of a mutual or cooperative electric company,
subparagraph (A) shall be applied without taking into account any
income received or accrued from qualified pole rentals.
"(D) For purposes of this paragraph, the term 'qualified pole
rental' means any rental of a pole (or other structure used to
support wires) if such pole (or other structure)--,
support
one or more wires which are used by such company in
providing telephone or electric services to its
members, and
more
wires (in addition to the wires described in clause (i)
for use
in connection with the transmission by wire of
electricity or
of telephone or other communications.
For purposes of the preceding sentence, the term 'rental' includes
any sale of the right to use the pole (or other structure)."
(b) Engaging in Pole Rentals Treated as Not Engaging in Unrelated
Trade or Business.-Section 513 // 26 USC 513. // (defining unrelated
trade or business) is amended by adding at the end thereof the following
new subsection:
"(g) Certain Pole Rentals.-In the case of a mutual or cooperative
telephone or electric company, the term 'unrelated trade or business'
does not include engaging in qualified pole rentals (as defined in
section 501(c)(12)(D))."
(c) Effective Dates.--,
(1) Subsection (a).-The amendments made by subsection (a)
// 26 USC 501 //
shall apply to all taxable years to which the Internal Revenue
Code of 1954
// 26 USC 119 //
applies.
(2) Subsection (b).-The amendment made by subsection (b)
// 26 USC 513 //
shall apply to taxable years beginning after December 31, 1969.
SEC. 107. EXEMPTION FOR CERTAIN SUBSISTENCE ALLOWANCES RECEIVED BY
CERTAIN POLICE OFFICERS BEFORE JANUARY 1, 1978.
(a) General Rule.-Subsection (b) of section 3 of the Act of October
7, 1978, // 26 USC 119 // entitled " An Act to prohibit the issuance of
regulations on the taxation of fringe benefits, and for other purposes"
is amended--,
(1) by striking out " January 1, 1977" and inserting in lieu
thereof " January 1, 1974", and
(2) by striking out "calendar year 1977" and inserting in lieu
thereof "calendar year 1974, 1975, 1976, or 1977".
(b) Statute of Limitations.-In the case of any allowance received
during calendar year 1974, 1975, 1976, or 1977, subsections (a)(2) and
(e) of such section 3 // 26 USC 119 // shall be applied by substituting
the date one year after the date of the enactment of this Act for "
April 15, 1979" each place it appears.
SEC. 108. TREATMENT OF CERTAIN EXPENSES INCLUDIBLE IN THE INCOME OF
THE RECIPIENT.
(a) In General.-Subsection (e) of section 274 // 26 USC 274. //
(relating to specific exceptions to application of disallowance of
certain entertainment, etc., expenses) is amended by inserting after
paragraph (9) the following new paragraph:
"(10) Expenses includible in income of persons who are not
employes.-Expenses paid or incurred by the taxpayer for goods,
services, and facilities to the extent that the expenses are
includible in the gross income of a recipient of the
entertainment, amusement, or recreation who is not an employee of
the taxpayer as compensation for services rendered or as a prize
or award under section 74.
// 26 USC 74. //
The preceding sentence shall not apply to any amount paid or
incurred by the taxpayer if such amount is required to be included
(or would be so required except that the amount is less than $600)
in any information return filed by such taxpayer under part III of
subchapter A of chapter 61
// 26 USC 6031. //
and is not so included."
(b) Effective Date.-The amendment made by this section // 26 USC 274
// shall apply to any expenses paid or incurred after December 31, 1980,
in taxable years ending after such date.
SEC. 109. INVESTMENT CREDIT FOR CERTAIN PROPERTY USED IN MARITIME
SATELLITE COMMUNICATIONS.
(a) General Rule.-Paragraph (5) of section 48(a) // 26 USC 48. //
(relating to property used by governmental units) is amended to read as
follows:
"(5) Property used by governmental units.-Property used by the
United States, any State or political subdivision thereof, any
international organization, or any agency or instrumentality of
any of the foregoing shall not be treated as section 38
// 26 USC 38. //
property. For purposes of the preceding sentence, the
International Telecommunications Satellite Consortium, the
International Maritime Satellite Organization, and any successor
organization of such Consortium or Organization shall not be
treated as an international organization."
(b) Effective Date.-The amendment made by subsection (a) // 26 USC 48
// shall apply to taxable years beginning after December 31, 1979.
SEC. 110. Acquisition INDEBTEDNESS.
(a) In General.-Section 514(c) of the Internal Revenue Code of 1954
// 26 USC 514. // (defining acquisition indebtedness) is amended by
adding the end thereof the following new paragraph:
"(9) Real property acquired by qualified trust.-For purposes of
this section--,
include
indebtedness incurred by a qualified trust in acquiring
or
improving any real property.
determined
as of the date of acquisition;
acquisition
leased by the qualified trust to the person selling
such property to such trust or to any person who bears a
relationship described in section 267(b)
// 26 USC 267. //
to such person;
// 26 USC 4975. //
to any plan with
respect to which such trust was formed, or
connection
with such transaction and such debt--,
constitutes
a qualified trust under seection 401."
// 26 USC 401. //
(b) No Precedent.-The amendment made by subsection (a) // 26 USC 514
// shall not be considered a precedent with respect to extending such
amendment (or similar rules) to any other person.
(c) Effective Date.-The amendment made by subsection (a) // 26 USC
514 // shall apply to taxable years beginning after December 31, 1980.
SEC. 201. PREVENTION OF ABUSE OF CERTAIN PENSION PLAN PROVISIONS
THROUGH THE USE OF SEPARATE CORPORATIONS OR OTHER ORGANIZATIONS:
(a) In General.-Section 414 // 26 USC 414. // (relating to
definitions and special rules relating to pension plan, etc.) is amended
by adding at the end thereof the following new subsection:
"(m) Employees of an Affiliated Service Group.--,
"(1) In general.-For purposes of the employee benefit
requirements listed in paragraph (4), except to the extent
otherwise provided in regulations, all employees of the members of
an affiliated service group shall be treated as employed by a
single employer.
"(2) Affiliated service group.-For purposes of this subsection,
the term 'affiliated service group' means a group consisting of a
service organization (hereinafter in this paragraph referred to as
the 'first organization') and one or more of the following:
organization,
and
organization
or is regularly associated with the first organization
in performing services for third persons, and
organization
is the performance of services (for the first
organization, for organizations described in
subparagraph
(A), or for both) of a type historically performed in
such service field by employees, and
organization
or an organization described in subparagraph (A).
"(3) Service organizations.-For purposes of this subsection,
the term 'service organization' means an organization the
principal business of which is the performance of services.
"(4) Employee benefit requirements.-For purposes of this
subsection, the employee benefit requirements listed in this
paragraph are--,
section 401(a),
// 26 USC 401. //
// 26 USC 408, 410, 411, 415. //
// 26 USC 105. //
and
// 26 USC 125. //
"(5) Other definitions.-For purposes of this subsection--,
principles
of section 267(c)
// 26 USC 267. //
shall apply.
"(6) Prevention of avoidance.-The Secretary shall prescribe
such regulations as may be necessary to prevent the avoidance with
respect to service organizations, through the use of separate
organizations, of any employee benefit requirement listed in
paragraph (4)."
(b) Technical Amendments.--,
(1) Paragraph (8) of section 105(h)
// 26 USC 105. //
(relating to amount paid to highly compensated individuals under a
discriminatory self-insured medical expense reimbursement plan) is
amended--,
section 414" and
inserting in lieu thereof "subsection (b), (c), or (m)
of section
414", and
groups,
etc.".
(2) Paragraph (4) of section 125(g)
// 26 USC 125. //
(relating to special rules for cafeteria plans) is amended--,
section 414" and
inserting in lieu thereof "subsection (b), (c), or (m)
of section
414", and
groups,
etc.".
(c) Effective Dates.--,
(1) In general.-Except as provided in paragraph (2), the
amendments made by this section
// 26 USC 414 //
shall apply to plan years ending after November 30, 1980.
(2) Plans in existence on november 30, 1980.-In the case of a
plan in existence on November 30, 1980, the amendments made by
this section shall apply to plan years beginning after November
30, 1980.
SEC. 221. CASH DISTRIBUTION OPTION AND PUT OPTION FOR STOCK BONUS
PLANS.
(a) In General.-Subsection (a) of section 401 // 26 USC 401. //
(relating to requirements for qualification) is amended by inserting
immediately before the last sentence thereof the following new
paragraph:
"(23) A stock bonus plan which otherwise meets the requirements
of this section shall not be considered to fail to meet the
requirements of this section because it provides a cash
distribution option to participants if that option meets the
requirements of section 409 A(h)(2)."
// 26 USC 409 A. //
(b) Effective Date.-The amendment made by subsection (a) // 26 USC
401 // shall apply with respect to plan years beginning after December
31, 1980.
SEC. 222. LIMITATION ON ANNUAL ADDITIONS TO PARTICIPANT ACCOUNTS
UNDER EMPLOYEE STOCK OWNERSHIP PLANS.
(a) In General.-Subparagraph (A) of section 415(c)(6) // 26 USC 415.
// (relating to special limitation for employee stock ownership plan) is
amended by inserting ", or purchased with cash contributed," after
"contributed".
(b) Effective Date.-The amendment made by subsection (a) // 26 USC
415 // shall apply with respect to years beginning after December 31,
1980.
SEC. 223. VALUATION OF EMPLOYER SECURITIES IN TAX CREDIT EMPLOYEE
STOCK OWNERSHIP PLANS.
(a) In General.-Clause (i) of section 48(n)(6)(B) // 26 USC 48. //
(defining value for employer securities) is amended by striking out "the
due date for filing the return for the taxable year (determined with
regard to extensions)" and inserting in lieu thereof "the date on which
the securities are contributed to the plan".
(b) Effective Date.-The amendments made by subsection (a) // 26 USC
48 // shall apply with respect to taxable years beginning after December
31, 1980.
SEC. 224. PARTICIPATION OF SUBSIDIARY CORPORATION IN TAX CREDIT
EMPLOYEE STOCK OWNERSHIP PLAN.
(a) In General.-Paragraph (4) of section 409 A(1) // 26 USC 409 A.
// (defining controlled group of corporations) is amended--,
(1) by striking out the caption and inserting in lieu thereof
"(4) Application to controlled group of corporations.--,"
(2) by striking out " Common parent may own only" in the
caption of subparagraph (B) and inserting in lieu thereof " Where
common parent owns at least", and
(3) by adding at the end thereof the following new
subparagraph:
the
common parent owns directly stock possessing all of the
voting power of all classes of stock and all of the
nonvoting
stock, in a first tier subsidiary, and if the first
tier subsidiary
owns directly stock possessing at least 50 percent of
the
voting power of all classes of stock, and at least 50
percent of
each class of nonvoting stock, in a second tier
subsidiary of
the common parent, such second tier subsidiary (and all
other corporations below it in the chain which would
meet
the 80 percent test of section 1563(a)
// 26 USC 1563. //
if the second tier
subsidiary were the common parent) shall be treated as
includible corporations.".
(b) Effective Date.-The amendment made by subsection (a) // 26 USC
409 A. // shall apply with respect to qualified investment for taxable
years beginning after December 31, 1978.
SEC. 225. PARTICIPATION RULES FOR TAX CREDIT EMPLOYEE STOCK
OWNERSHIP PLAN WHICH IS ONLY EMPLOYER-PROVIDED ALTERNATIVE TO INDIVIDUAL
RETIREMENT SAVINGS.
(a) In General.-Subsection (b) of section 410 // 26 USC 410. //
(relating to eligibility) is amended--,
(1) by redesignating paragraph (2) as (3),
(2) by striking out "paragraph (1)" in paragraph (3) (as so
redesignated) and inserting in lieu thereof "paragraphs (1) and
(2)", and
(3) by inserting after paragraph (1) the following new
paragraph:
"(2) Special rule for certain plans.-A trust which is part of a
tax credit employees stock ownership plan which is the only plan
of an employer intended to qualify under section 401(a)
// 26 USC 401. //
shall not be treated as not a qualified trust under section 401(
a) solely because it fails to meet the requirements of paragraph
(1) if--,
requirements,
if any, prescribed by the plan as a condition of
participation), and
participant's
account for the year does not exceed 2 percent of the
compensation of that participant for the year."
(b) Conforming Amendments.--,
(1) The last sentence of section 401(a)(4)
// 26 USC 401. //
is amended by striking out "section 410(b)(2)(A)" and inserting in
lieu thereof "section
410(b)(3)(A)".
(2) Subparagraph (B) of section 401(d)(3) is amended--,
inserting in
lieu thereof "section 410(b)(3)(A)", and
inserting in
lieu thereof "section 410(b)(3)(C)".
(3) The last sentence of section 408(k)(2)
// 26 USC 408. //
is amended by striking out "section 410(b)(2)" and inserting in
lieu thereof "section 410(b)(3)".
(4) Clause (i) of section 408(k)(3)(B) is amended by striking
out "section 410(b)(2)" and inserting in lieu thereof "section
410(b)(3)".
(c) Effective Date.-The amendments made by this section // 26 USC 401
// shall apply with respect to plan years beginning after December 31,
1980.
SEC. 226. APPLICATION OF CASH OR DEFERRED ARRANGEMENT RULES TO
CAFETERIA PLANS.
(a) In General.-Paragraph (2) of section 125(d) // 26 USC 125. //
(relating to deferred compensation plans excluded) is amended by adding
at the end thereof the following: " The preceding sentence shall not
apply in the case of a profit-sharing or stock bonus plan which includes
a qualified cash or deferred arrangement (as defined in section
401(k)(2)) // 26 USC 401. // to the extent of amounts which a covered
employee may elect to have the employer pay as contributions to a trust
under such plan on behalf of the employee."
(b) Effective Date.-The amendment made by subsection (a) // 26 USC
125 // shall apply with respect to taxable years beginning after
December 31, 1980.
SEC. 227. ELIMINATION OF WITHHOLDING TAX ON PENSIONS PAID TO CERTAIN
NONRESIDENT ALIENS.
(a) In General.-Section 871(f) // 26 USC 871. // (relating to
taxation of nonresident alien individuals) is amended to read as
follows:
"(1) In general.-For purposes of this section, gross income
does not include any amount received as an annuity under a
qualified annuity plan described in section 403(a)(1),
// 26 USC 403. //
or from a qualified trust described in section 401(a)
// 26 USC 401. //
which is exempt from tax under section 501(a),
// 26 USC 501. //
if--,
// 26 USC 864. //
performed within the United States by such individual,
and
more of
the employees for whom contributions or benefits are
provided
under such annuity plan, or under the plan or plans of
which the trust is a part, are citizens or residents of
the
United States.
"(2) Exclusion.-Income received during the taxable year which
would be excluded from gross income under this subsection but for
the requirement of paragraph (1)(B) shall not be included in gross
income if--,
substantially
equivalent exclusion to residents and citizens of the
United States; or
beneficiary
developing country within the meaning of section 502 of
the
Trade Act of 1974 (19 U.S.C. 2462).".
(b) Effective Date.-The amendment made by subsection (a) // 26 USC
871 // shall apply to amounts received after July 1, 1979.
SEC. 301. ADDITIONAL 3 YEARS ALLOWED TO AMEND GOVERNING INSTRUMENTS
TO MEET REQUIREMENTS FOR GIFT OF SPLIT INTEREST TO CHARITY.
(a) Charitable Lead Trusts and Charitable Remainder Trusts in the
Case of Estate Taxes.-The first sentence of paragraph (3) of section
2055(e) // 26 USC 2055. // (relating to disallowance of deductions in
certain cases) is amended--,
(1) by striking out " December 31, 1977" and inserting in lieu
thereof " December 31, 1978"; and
(2) by striking out " December 31, 1978" each place it appears
and inserting in lieu thereof " December 31, 1981".
(b) Effective Date.--,
(1) In general.-The amendment made by subsection (a)
// 26 USC 2055 //
shall apply in the case of decedents dying after December 31,
1969.
(2) Charitable lead trusts and charitable remainder trusts in
the case of income and gift taxes.-Section 514(b) (and section
514(c) insofar as it relates to section 514(b)) of the Revenue Act
of 1978
// 92 Stat. 2884. //
shall be applied as if the amendment made by subsection (a) had
been included in the amendment made by section 514(a) of such Act.
SEC. 401. TREATMENT OF CERTAIN SOCIAL SECURITY TAX WAIVER
EXEMPTIONS.
(a) Waiver Certificate.--,
(1) In general.-Notwithstanding any other provision of law, any
waiver certificate filed by a qualified corporation (herinafter in
this section referred to as the "corporation") under section
3121(k)(1) of the Internal Revenue Code of 1954
// 26 USC 3121. //
(relating to waiver of exemption from social security taxes by
certain organizations) shall be deemed not to be effective, for
purposes of the taxes imposed by section 3101 of such Code,
// 26 USC 3101. //
with respect to any wages--,
after
December 31, 1972, and before April 1, 1975, if the
Corporation
furnishes to the Secretary of the Treasury or his
delegate evidence reasonably satisfactory to him that
the
Corporation as refunded, prior to February 1, 1977,
to such
employee (or to his survivors or estate) the full
amount of the
taxes imposed by section 3101 of such Code on such
wages, or
July 1, 1977, by
the Corporation to an individual as an employee of the
Corporation, if the Corporation furnishes to the
Secretary of
the Treasury or his delegate evidence reasonably
satisfactory
to him that (i) such individual was not an employee of
the Corporation on June 30, 1978, and (ii) no amount
of the
taxes imposed by section 3101 of such Code on such
wages
were withheld by the Corporation from such wages.
(2) Application of paragraph (1).--,
provisions
of paragraph (1) shall not apply to wages described in
subparagraph (A) or (B) of such paragraph unless,
prior to
the close of the one-year period which begins on the
date of
the enactment of this Act, the Corporation furnishes
to the
Secretary of the Treasury or his delegate the evidence
referred to in either such subparagraph.
Corporation to
an employee thereof, no taxes imposed on such wages by
section 3101 of the Internal Revenue Code of 1954
shall be
payable, and no interest or penalty with respect to the
imposition of taxes by such section on such wages (or
with
respect to the imposition of taxes by such section or
section
3111 of such Code
// 26 USC 3111. //
on any wages paid by the Corporation
prior to January 1, 1978) shall be imposed or
collected.
credit
against the tax imposed on the Corporation under
section
3101 or 3111 of the Internal Revenue Code of 1954
// 26 USC 3101, 3111. //
(and any
interest or penalties imposed thereon) an amount equal
to
the sum of--,
// 26 USC 3101. //
which have been paid by the Corporation with
respect to wages to which paragraph (1) applies, and
section
3101 or 3111 of such Code on such wages.
(b) Treatment for Purposes of Social Security Act.-In the
administration of titles II and XVIII of the Social Security Act, // 42
USC 401, 1395. // any wages paid to any individual to which the
provisions of subsection (a) apply shall be treated as wages (within the
meaning of section 209 of such Act) // 42 UC 409. // for purposes of
determining--,
(1) entitlement to, or amount of, any insurance benefit payable
to such individual or any other person on the basis of the wages
and self-employment income of such individual, or
(2) entitlement of such individual to benefits under title
XVIII of such Act or entitlement of any other person to such
benefits on the basis of the wages and self-employment income of
such individual.
(c) Qualified Corporation Defined.-For purposes of this section, the
term "qualified corporation" means any corporation which--,
(1) filed a waiver certificate under section 3121 of the
Internal Revenue Code of 1954
// 26 USC 3121. //
during 1968;
(2) filed a second waiver certificate under such section during
1975 believing that no other waiver certificate had been filed;
(3) received a refund of the taxes imposed by sections 3101 and
3111 of such Code
// 26 USC 3101, 3111. //
with respect to certain wages paid to more than 120 but less than
180 employees who did not concur in the filing of the second
waiver certificate; and
(4) was notified during 1977 by the Internal Revenue Service
that the certificate had been filed during 1968.
(d) Liability for Taxes.-Except as provided in subsection (a)(2)(C)(
ii), nothing in this section shall be construed to relieve the
Corporation of any liability for the payment of the taxes imposed by
section 3111 of the Internal Revenue Code of 1954 with respect to any
wages paid by it to any individual for any period.
SEC. 402. TREATMENT OF AUTHORS AND ARTISTS AS EMPLOYEES.
(a) In General.-An author or artist performing services under
contract with a corporation shall be considered as an employee of the
corporation for the purpose of applying the provisions specified in
section 7701(a)(20) of the Internal Revenue Code of 1954, // 26 USC
7701. // if, on December 31, 1977, such author or artist was a
participant in one or more of the pension, profit-sharing or annuity
plans of such corporation which are described in subsection (b)(2).
(b) Definitions.-For purposes of this section--,
(1) Contract.-The term "contract" means a contract which during
its term--,
corporation
first reading or first refusal on writings or drawings
of
specified types, and prohibits him from offering any
such
writing or drawing to any other publication unless it
has
been offered to and rejected by the corporation; or
efforts to
produce work of specified types for the corporation.
(2) Corporation.-The term "corporation" means a corporation
which for at least 15 years prior to January 1, 1978, had in
effect one or more pension, profit-sharing and annuity plans, each
of which--,
and
artists under contract", and
Treasury
(taking into account the definition described in
subparagraph
(A)) to be qualified plan within part I of subchapter
D of chapter 1 of subtitle A of the Internal
Revenue Code of
1954
// 26 USC 401. //
for all of such years.
(c) Effective Date.-The provisions of this section shall apply to
taxable years ending after December 31, 1980.
Approved December 28, 1980.
LEGISLATIVE HISTORY:
HOUSE REPORT No. 96 - 1278 (Comm. on Ways and Means).
SENATE REPORT No. 96 - 1036 (Comm. on Finance).
CONGRESSIONAL RECORD, Vol. 126 (1980):
Sept. 9, considered and passed House.
Dec. 13, considered and passed Senate, amended; House agreed
to certain Senate amendments, to others with amendments, and
disagreed to those
remaining; Senate agreed to certain House amendments and
receded from its
remaining amendments.
PUBLIC LAW 96-604, 94 STAT. 3516, STATE AND LOCAL FISCAL ASSISTANCE
ACT AMENDMENTS OF 1980.
sharing program to
provide general purpose fiscal assistance to local
governments, and for other
purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act // 31 USC 1221 // may be cited as the " State and Local
Fiscal Assistance Act Amendments of 1980".
SEC. 2. EXTENSION OF PROGRAM.
(a) Authorization of Appropriations for Local Share.-Section 105(c)(
1) of the State and Local Fiscal Assistance Act of 1972 // 31 USC 1224.
// is amended by adding at the end thereof the following: " In
addition, there are authorized to be appropriated to the Trust Fund to
pay the entitlements of units of local government hereinafter provided
$4,566,700,000 for each of the entitlement periods beginning October 1
of 1980, 1981, and 1982.".
(b) State Share Provisions.--,
(1) Authorization of state share appropriations.-Section 105 of
the State and Local Fiscal Assistance Act of 1972 is further
amended by redesignating subsection (d) as subsection (e) and by
inserting immediately before such subsection the following new
subsection:
"(d) Authorization of Appropriations for Allocations to State
Governments.--,
"(1) In general.-In the case of each entitlement period
described in paragraph (2), there are authorized to be
appropriated to the Trust Fund $2,300,000,000 for each such
entitlement period to make allocations to State governments in
accordance
with section 107(a)(2). // 31 USC 1226. //
"(2) Entitlement periods.-The following entitlement periods are
described in this paragraph:
(2) State share allocation.-Subsection (a) of section 107 of
the State and Local Fiscal Assistance Act of 1972
// 31 USC 1226. //
is amended to read as follows:
"(a) Division Between State and Local Governments.--,
"(1) Entitlement allocations.--,
// 31 USC 1225. //
section
108,
// 31 USC 1227. //
among the units of local government of that State;
and
allocated, as
provided in section 108, among the units of local
government
of that State.
"(2) Nonentitlement allocation to states.-From any amount
appropriated pursuant to section 105(d)
// 31 USC 1224. //
for any entitlement period described in section 105(d)(2), there
shall be allocated to each State government an amount which bears
the same ratio to the amount so appropriated for that period as
the amount allocable to that State under section 106(b)
// 31 USC 1225. //
bears to the sum of the amounts allocable to all States under
section 106(b), except that (A) no payment of any such allocation
shall be made to any State unless the Secretary determines (in
accordance with regulations prescribed by the Secretary) that such
State has declined to receive or has refunded to the United
States, from funds otherwise available to such State under any
Federal categorical grant program (as identified in such
regulations), an amount equal to such allocation, and (B) any
funds which would otherwise be paid to a State but for clause (A)
shall be transferred by the Secretary from the Trust Fund to the
general fund of the Treasury in accordance with section 105(d).".
(c) Conforming Amendments.--,
(1) Payments.-Section 102(a)(1) of the Act
// 31 USC 1221. //
is amended by striking out "the entitlement" and inserting in lieu
thereof "the allocation, if any,".
(2) Adjustment of local government entitlements.-Section 108 of
the Act
// 31 USC 1227. //
is amended--,
subsection (b)(6)(B);
subsection (b)(7)
and inserting in lieu thereof the following:
Secretary,
the amount of that reduction--,
of
the application of paragraph (6)) that county government
may not receive it, in which case the amount of the
reduction shall be reallocated in accordance with
subparagraph
(D); and
reallocated
under this subparagraph shall be added to and
increase the entitlements--,
State,
to the extent that such units may (after the application
of paragraph (6)) receive such a reallocation, and
" September 30, 1983";
and
new
paragraph:
"(5) Rule for periods for which there is no state government
amount.-For the entitlement period beginning October 1, 1980, and
for any entitlement period for which the amounts authorized by
section 105(d)
// 31 USC 1224. //
are not appropriated, this subsection shall be applied--,
the
first sentence of paragraph (1),
the
second sentence of paragraph (1),
first
sentence of paragraph (2),
in the
second sentence of paragraph (2), and
(3) Definition of entitlement period.-Section 141(b) of the Act
// 31 USC 1261. //
is amended by inserting at the end thereof the following new
paragraph:
"(8) The one-year periods beginning on October 1 of 1980, 1981,
and 1982.".
(4) Judicial review.-Section 143(a) of the Act
// 31 USC 1263. //
is amended by striking out " State which receives a notice of
reduction in entitlement under section 107(b),
// 31 USC 1226. //
and any".
(d) Population Data.-Paragraph (1) of section 109(a) of the State and
Local Fiscal Assistance Act of 1972 // 31 USC 1228. // is amended to
read as follows:
"(1) Population.--,
population
data provided under subparagraph (A), as soon as
practicable
to include a reasonable estimate of the number of
resident persons not counted in the 1980 census or
subsequent
revisions thereof. The Secretary shall use such
estimates in the calculation of allocations for the next
entitlement period beginning after receipt of such
estimates.".
(e) Transition Provision.-Section 121(c)(2) of the Act // 31 USC
1241. // is amended by adding at the end thereof the following new
sentence: " For the entitlement period beginning on October 1, 1980,
and ending September 30, 1981, a State government or unit of local
government shall not be deemed to be in violation of the requirements of
subsection (b) or paragraph (1) of this subsection if such government or
unit has, prior to the date of enactment of the State and Local Fiscal
Assistance Act Amendments of 1980, conducted hearings required under
subsection (a) on proposed uses of funds on the basis of a reasonable
projection of the amount of funds to be made available to such unit
under such Amendments.".
(f) Waiver Provision.-Section 123(c)(5) of the Act // 31 USC 1243.
// is amended to read as follows:
"(5) Waiver.-The Secretary may waive the requirements of
paragraph (1) or paragraph (2), in whole or in part, with respect
to any State government or unit of local government for any fiscal
year as to which (in accordance with the regulations prescribed by
the Secretary) there is a finding that--,
demonstrates
substantial progress toward making such financial
accounts auditable, or
with
regulations prescribed by the Secretary), and such
State
audit agency demonstrates progress toward meeting
generally
accepted auditing standards or becoming independent.".
(g) Modification of Certain Audit Requirements. // 31 USC 1243 // In
any case in which--,
(1) a State had on July 25, 1974, entered into an agreement
with the United States to conduct the audits required under
section 123(c) of the Act
// 31 USC 1243. //
on behalf of the units of local government in such State, and
(2) such audits were not conducted as so required for the
entitlement periods beginning after December 31, 1976, and before
January 1, 1980,
then any unit of local government of such State may meet the audit
requirements of section 123(c) of the Act with respect to such
entitlement periods by conducting audits which otherwise meet such
requirements, except that, in the aggregate, such audits need cover only
those funds of accounts in the financial activity of the local unit of
government into which payments under the Act have been deposited.
(h) Statement of Assurances.-Section 123(a) // 31 USC 1243. // is
amended--,
(1) by striking out the semicolon at the end of paragraph (6)
and inserting in lieu thereof the following: ";and";
(2) by striking out "; and" at the end of paragraph (7) and
inserting in lieu thereof a period; and
(3) by striking out paragraph (8).
SEC. 3. DISCHARGE THE STATES FROM THE OBLIGATION OF REPAYMENT OF
CERTAIN MONEY.
(a) In General.-The various States with which money was deposited by
the Secretary of the Treasury under the provisions of sections 13 and 14
of the Act entitled " An Act to regulate the deposits of the public
money", approved June 23, 1836 (5 Stat. 55), are hereby discharged of
all obligations for repayment to the United States of the money so
deposited.
(b) Crediting of Accounts.-The proper accounting officers of the
Government shall credit the various States with the amounts charged to
them on the books of the Treasury Department pursuant to the proviso in
the paragraph entitled " Credit in accounts of the Treasurer" in the Act
of June 25, 1910 (36 Stat. 776).
SEC. 4. ADJUSTMENTS PURSUANT TO SECTION 118 OF PUBLIC LAW 96 - 369.
Section 109 of the Act // 31 USC 1228. // is amended by adding a new
subsection, as follows:
"(h) The allocations to States and local jurisdictions shall reflect
any adjustments made pursuant to section 118 of Public Law 96 - 369, and
nothing in this Act shall be construed so as to preclude such
adjustments being used for the purpose of allocation.".
SEC. 5. EFFECTIVE DATE.
The amendments made by sections 1, 2, and 4 of this Act // 31 USC
1221 // shall apply with respect to entitlement periods (as such term is
defined in section 141(b) of the State and Local Fiscal Assistance Act
of 1972) // 31 USC 1261 // beginning on or after October 1, 1980.
Approved December 28, 1980.
LEGISLATIVE HISTORY:
HOUSE REPORT No. 96 - 1277 (Comm. on Government Operations).
SENATE REPORT No. 96 - 1009 accompanying S. 2574 (Comm. on Finance).
CONGRESSIONAL RECORD, Vol. 126 (1980):
Sept. 24, Nov. 12, 13, considered and passed House.
Dec. 9, considered and passed Senate, amended.
Dec. 10, House agreed to certain Senate amendments, to others
with amendments, and disagreed to remaining Senate amendments.
Dec. 12, Senate receded from certain Senate amendments and
agreed to remaining House amendments.
PUBLIC LAW 96-603, 94 STAT. 3503
private foundation return
and reporting requirements, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SIMPLIFICATION OF PRIVATE FOUNDATION RETURN AND REPORTING
REQUIREMENTS.
(a) Amendment of Section 6033.-Section 6033 of the Internal Revenue
Code of 1954 // 26 USC 6033. // (relating to returns by exempt
organizations) is amended by redesignating subsection (c) as subsection
(e) and by inserting after subsection (b) the following new subsections:
"(c) Additional Provisions Relating to Private Foundations.--, In the
case of an organization which is a private foundation (within the
meaning of section 509(a))--, // 26 USC 509. //
"(1) the Secretary shall by regulations provide that the
private foundation shall include in its annual return under this
section such information (not required to be furnished by
subsection (b) or the forms or regulations prescribed thereunder)
as would have been required to be furnished under section 6056
// 26 USC 6056. //
(relating to annual reports by private foundations) as such
section 6056 was in effect on January 1, 1979,
"(2) a copy of the notice required by section 6104(d)
// 26 USC 6104. //
(relating to public inspection of private foundations' annual
returns), together with proof of publication thereof, shall be
filed by the foundation together with the annual return under this
section, and
"(3) the foundation managers shall furnish copies of the annual
return under this section to such State officials, at such times,
and under such conditions, as the Secretary may by regulations
prescribe.
Nothing in paragraph (1) shall require the inclusion of the name and
address of any recipient (other than a disqualified person within the
meaning of section 4946) // 26 USC 4946. // of 1 or more charitable
gifts or grants made by the foundation to such recipient as an indigent
or needy person if the aggregate of such gifts or grants made by the
foundation to such recipient during the year does not exceed $1,000.
"(d) Section To Apply to Nonexempt Charitable Trusts and Nonexempt
Private Foundations.-The following organizations shall comply with the
requirements of this section in the same manner as organizations
described in section 501(c)(3) // 26 USC 501. // which are exempt from
tax under section 501(a):
"(1) Nonexempt charitable trusts.-A trust described in section
4947(a)(1)
// 26 USC 4947. //
(relating to nonexempt charitable trusts).
"(2) Nonexempt private foundations.-A private foundation which
is not exempt from tax under section 501(a)."
(b) Public Inspection of Private Foundations' Annual Returns.--,
(1) In general.-The first sentence of subsection (d) of section
6104 of such Code
// 26 USC 6104. //
(relating to public inspection of private foundations' annual
reports) is amended to read as follows: " The annual return
required to be filed under section 6033
// 26 USC 6033. //
(relating to returns by exempt organizations) by any organization
which is a private foundation within the meaning of section 509(
a)
// 26 USC 509. //
shall be made available by the foundation managers for inspection
at the principal office of the foundation during regular business
hours by any citizen on request made within 180 days after the
date of the publication of notice of its availability."
(2) Conforming amendments.-Such subsection (d) is amended--,
(c) Repeal of Private Foundation Annual Reporting Requirements.--,
Subpart D of part III of subchapter A of chapter 61 of such Code // 26
USC 6056. // (relating to information concerning private foundations)
is hereby repealed.
(d) Technical Amendments.--,
(1) Section 6034 of such Code
// 26 USC 6034. //
(relating to returns by trust described in section 4947(a) or
claiming charitable deductions under section 642(c)) is amended--,
and
inserting in lieu thereof "section 4947(a)(2)";
new
sentence: " This section shall not apply in the case
of a trust
described in section 4947(a)(1).";
subsection
(b) and inserting in lieu thereof " Exceptions"; and
heading
and inserting in lieu thereof "section 4947(a)(2)".
(2)(A) The first sentence of section 6652(d)(3) of such Code
// 26 USC 6652. //
(relating to annual reports) is amended to read as follows: " In
the case of a failure to comply with the requirements of section
6104(d) (relating to public inspection of private foundations'
annual returns), on the date and in the manner prescribed therefor
(determined with regard to any extension of time for filing),
unless it is shown that such failure is due to reasonable cause,
there shall be paid (on notice and demand by the Secretary and in
the same manner as tax) by the person failing to meet such
requirement, $10 for each day during which such failure continues,
but the total amount imposed hereunder on all such persons for
such failure with respect to any one annual return shall not
exceed $5,000."
(B) The heading of paragraph (3) of section 6652(d) of such
Code is amended by striking out " REPORTS" and inserting in lieu
thereof " RETURNS".
(3) Subsection (b) of section 6104 of such Code
// 26 USC 6104. //
(relating to inspection of annual information returns) is amended
by striking out "6056,".
(4) Section 6685 of such Code
// 26 USC 6685. //
(relating to assessable penalties with respect to private
foundation annual reports) is amended to read as follows:
" SEC. 6685. ASSESSABLE PENALTIES WITH RESPECT TO PRIVATE FOUNDATION
ANNUAL RETURNS.
" In addition to the penalty imposed by section 7207 // 26 USC 7207.
// (relating to fraudulent returns, statements, or other documents), any
person who is required to comply with the requirements of section
6104(d) // 26 USC 6104. // (relating to private foundations' annual
returns) and who fails to so comply with respect to any return, if such
failure is willful, shall pay a penalty of $1,000 with respect to each
such return."
(5) Section 7207 of such Code
// 26 USC 7207. //
(relating to fraudulent returns, statements, or other documents)
is amended by striking out "sections 6047 (b) or (c), 6056, or
6104(d)" and inserting in lieu thereof "subsection (b) or (c) of
section 6047 or pursuant to subsection (d) of section 6104".
(e) Clerical Amendments.--,
(1) The table of sections for subpart A of part III of
subchapter A of chapter 61 of such Code is amended by striking out
"4947(a)" in the item relating to section 6034 and inserting in
lieu thereof "4947(a)(2)".
(2) The table of subparts for part III of subchapter A of
chapter 61 of such Code is amended by striking out the item
relating to subpart D.
(3) The table of sections for subchapter B of chapter 68 of
such Code is amended by striking out "reports" in the item
relating to section 6685 and inserting in lieu thereof "returns".
(f) Effective Date.-The amendments made by this section // 26 USC
6033 // shall apply to taxable years beginning after December 31, 1980.
SEC. 2. ALLOWANCE OF DEDUCTION FOR CERTAIN FOREIGN DEFERRED
COMPENSATION PLANS.
(a) Allowance.-Part I of subchapter D of chapter 1 of the Internal
Revenue Code of 1954 (relating to pension, profit sharing, stock bonus
plans, etc.) is amended by inserting after section 404 the following new
section:
" SEC. 404 A. // 26 USC 404 A. // DEDUCTION FOR CERTAIN FOREIGN
DEFERRED COMPENSATION PLANS.
"(a) General Rule.-Amounts paid or accrued by an employer under a
qualified foreign plan--,
"(1) shall not be allowable as a deduction under section 162,
212, or 404,
// 26 USC 162, 212, 404. //
but
"(2) if they satisfy the conditions of section 162, shall be
allowed as a deduction under this section for the taxable year for
which such amounts are properly taken into account under this
section.
"(b) Rules for Qualified Funded Plans.-For purposes of this
section--,
"(1) In general.-Except as otherwise provided in this section,
in the case of a qualified funded plan contributions are properly
taken into account for the taxable year in which paid.
"(2) Payment after close of taxable year.-For purposes of
paragraph (1), a payment made after the close of a taxable year
shall be treated as made on the last day of such year if the
payment is made--,
filing the
return for such year (including extensions thereof).
"(3) Limitations.-In the case of a qualified funded plan, the
amount allowable as a deduction for the taxable year shall be
subject to--,
// 26 USC 404. //
(determined without regard to the last sentence
of such subparagraph (A)), or
limitations
contained in paragraph (3) of section 404(a), and
(7)
of section 404(a).
"(4) Carryover.-If--,
as a
deduction under paragraphs (1) and (2) of subsection
(g),
exceeds
such excess shall be treated as an amount paid in the succeeding
taxable year.
"(5) Amounts must be paid to qualified trust, etc.-In the case
of a qualified funded plan, a contribution shall be taken into
account only if it is paid--,
meets
the requirements of section 401(a)(2),
// 26 USC 401. //
"(c) Rules Relating to Qualified Reserve Plans.-For purposes of this
section--,
"(1) In general.-In the case of a qualified reserve plan, the
amount properly taken into account for the taxable year is the
reasonable addition for such year to a reserve for the taxpayer's
liability under the plan. Unless otherwise required or permitted
in regulations prescribed by the Secretary, the reserve for the
taxpayer's liability shall be determined under the unit credit
method modified to reflect the requirements of paragraphs (3) and
(4). All benefits paid under the plan shall be charged to the
reserve.
"(2) Income item.-In the case of a plan which is or has been a
qualified reserve plan, an amount equal to that portion of any
decrease for the taxable year in the reserve which is not
attributable to the payment of benefits shall be included in gross
income.
"(3) Rights must be nonforfeitable, etc.-In the case of a
qualified reserve plan, an item shall be taken into account for a
taxable year only if--,
satisfied.
"(4) Spreading of certain increases and decreases in
reserves.-There shall be amortized over a 10-year period any
increase or decrease to the reserve on account of--,
subsection (g)(3)(B),
and
regulations.
"(d) Amounts Taken Into Account Must Be Consistent With Amounts
Allowed Under Foreign Law.--,
"(1) General rule.-In the case of any plan, the amount allowed
as a deduction under subsection (a) for any taxable year shall
equal--,
"(2) Cumulative amounts defined.-For purposes of paragraph
(1)--,
years to
which this section applies. Such determination shall
be
made for each taxable year without regard to the
application
of paragraph (1).
for the
taxable year and all prior taxable years to which this
section
applies.
"(3) Effect on earnings and profits, etc.-In determining the
earnings and profits and accumulated profits of any foreign
corporation with respect to a qualified foreign plan, the amount
determined under paragraph (1) with respect to any plan for any
taxable year shall in no event exceed the amount allowed as a
deduction under the appropriate foreign tax laws for such taxable
year.
"(e) Qualified Foreign Plan.-For purposes of this section, the term
'qualified foreign plan' means any written plan of an employer for
deferring the receipt of compensation but only if--,
"(1) such plan is for the exclusive benefit of the employer's
employees or their beneficiaries,
"(2) 90 percent or more of the amounts taken into account for
the taxable year under the plan are attributable to services--,
under
this chapter, and
"(3) the employer elects (at such time and in such manner as
the Secretary shall by regulations prescribe) to have this section
apply to such plan.
"(f) Funded and Reserve Plans.-For purposes of this section--,
"(1) Qualified funded plan.-The term 'qualified funded plan'
means a qualified foreign plan which is not a qualified reserve
plan.
"(2) Qualified reserve plan.-The term 'qualified reserve plan'
means a qualified foreign plan with respect to which an election
made by the taxpayer is in effect for the taxable year. An
election under the preceding sentence shall be made in such manner
and form as the Secretary may by regulations prescribe and, once
made, may be revoked only with the consent of the Secretary.
"(g) Other Special Rules.--,
"(1) No deduction for certain amounts.-Except as provided in
section 404(a)(5),
// 26 USC 404. //
no deduction shall be allowed under this section for any item to
the extent such item is attributable to services--,
compensated,
or
for
which is subject to tax under this chapter.
"(2) Taxpayer must furnish information.--,
year
unless the taxpayer furnishes to the Secretary with
respect
to such plan (at such time as the Secretary may by
regulations
prescribe)--,
computing
taxable income under foreign law for such year
with respect to such plan,
separate,
identifiable item, a copy of the foreign tax return
for the taxable year, or
sufficient
to establish the amount of the deduction under
foreign law.
such
adjustment on or before the date prescribed by
regulations,
and the Secretary shall redetermine the amount of the
tax
for the year or years affected. In any case described
in the
preceding sentence, rules similar to the rules of
subsection
(c) of section 905
// 26 USC 905. //
shall apply.
"(3) Actuarial assumptions must be reasonable; full
funding.--,
paragraphs (3) and
(7) of section 412(c)
// 26 USC 412. //
shall apply for purposes of this section.
plan
shall be the rate selected by the taxpayer which is
within the permissible range.
year
for which such rate is no longer within the permissible
range. At such time, the taxpayer shall select a new
rate
of interest which is within the permissible range
applicable
at such time.
subparagraph,
the term 'permissible range' means a rate of
interest which is not more than 20 percent above, and
not more than 20 percent below, the average rate of
interest for long-term corporate bonds in the
appropriate
country for the 15-year period ending on the last day
before the beginning of the taxable year.
"(4) Accounting method.-Any change in the method (but not the
actuarial assumptions) used to determine the amount allowed as a
deduction under subsection (a) shall be treated as a change in
accounting method under section 446(e).
// 26 USC 446. //
"(5) Section 481
// 26 USC 481. //
applies to election.-For purposes of section 481, any election
under this section shall be treated as a change in the taxpayer's
method of accounting. In applying section 481 with respect to any
such election, the period for taking into account any increase or
decrease in accumulated profits, earnings and profits or taxable
income resulting from the application of section 481( a)(2) shall
be the year for which the election is made and the fourteen
succeeding years.
"(h) Regulations.-The Secretary shall prescribe such regulations as
may be necessary to carry out the purposes of this section (including
regulations providing for the coordination of the provisions of this
section with section 404 // 26 USC 404. // in the case of a plan which
has been subject to both of such sections)."
(b) Amendments of Section 679(a).-Subsection (a)(1) of section 679 of
such Code // 26 USC 679. // (relating to foreign trusts having one or
more United States beneficiaries) is amended by adding the phrase " Or
section 404 A" immediately after the phrase "section 404(a)(4)".
(c) Taxpayer Must Notify Secretary Where There is a Redetermination
of Tax, Etc., Under Foreign Law.--,
(1) Amendment of section 905(c).-Subsection (c) of section 905
of such Code
// 26 USC 905. //
(relating to adjustments on payment of accrued taxes) is amended
by adding at the end thereof the following new sentence: " The
preceding sentence shall not apply (with respect to any period
after the refund or adjustment in the foreign taxes) if the
taxpayer fails to notify the Secretary (on or before the date
prescribed by regulations for giving such notice) unless it is
shown that such failure is due to reasonable cause and not due to
willful neglect."
(2) Civil penalty for failure to notify.-Subchapter B of
chapter 68 of such Code (relating to assessable penalties) is
amended by inserting after section 6688 the following new section:
" SEC. 6689. // 26 USC 6689. // FAILURE TO FILE NOTICE OF
REDETERMINATION OF FOREIGN TAX.
"(a) Civil Penalty.-If the taxpayer fails to notify the Secretary (on
or before the date prescribed by regulations for giving such notice) of
a foreign tax redetermination, unless it is shown that such failure is
due to reasonable cause and not due to willful neglect, there shall be
added to the deficiency attributable to such redetermination an amount
(not in excess of 25 percent of the deficiency) determined as follows--,
"(1) 5 percent of the deficiency if the failure is for not more
than 1 month, with
"(2) an additional 5 percent of the deficiency for each month
(or fraction thereof) during which the failure continues.
"(b) Foreign Tax Redetermination Defined.-For purposes of this
section, the term 'foreign tax redetermination' means any
redetermination for which a notice is required under subsection (c) of
section 905 // 26 USC 905. // or paragraph (2) of section 404 A(g)."
(d) Clerical Amendments.--,
(1) The table of sections for part I of subchapter D of chapter
1 of such Code is amended by inserting after the item relating to
section 404 the following new item:
" Sec. 404 A. Deduction for certain foreign deferred
compensation plans."
(2) The table of sections for subchapter B of chapter 68 of
such Code is amended by inserting after the item relating to
section 6688 the following new item:
" Sec. 6689. Failure to file notice of redetermination of
foreign tax."
(e) Effective Date.--, // 26 USC 404 A //
(1) In general.-The amendments made by this section shall apply
with respect to employer contributions or accruals for taxable
years beginning after December 31, 1979.
(2) Election to apply amendments retroactively with respect to
foreign subsidiaries.--,
all
foreign subsidiaries of the taxpayer for the taxpayer's
open
period.
the
Secretary of the Treasury or his delegate.
all
taxable years which begin before January 1, 1980, and
which
begin after December 31, 1971, and for which, on
December
31, 1980, the making of a refund, or the assessment of a
deficiency, was barred by any law or rule of law.
(3) Allowance of prior deductions in case of certain funded
branch plans.--,
deficiencies
(including interest thereon) arising from all
erroneous deductions,
then an amount equal to 1/15th of the aggregate of the
prior
deductions which would have been allowable if the
amendments
made by this section applied to taxable years beginning
before January 1, 1980, shall be allowed as a deduction
for the taxpayer's first taxable year beginning
in 1980, and
an equal amount shall be allowed for each of the
succeeding
14 taxable years.
respect
to a qualified funded plan (within the meaning of
section
404 A(f)(1) of the Internal Revenue Code of 1954) of
the
taxpayer--,
January
1, 1980) beginning before January 1, 1980,
(4) Time and manner for making elections.--,
extensions)
for filing the taxpayer's return of tax under chapter 1
of the
Internal Revenue Code of 1954
// 26 USC 1 //
for its first taxable year
ending on or after December 31, 1980.
return
for its first taxable year ending on or after December
31,
1980. An election under paragraph (3) may be made
only if
the taxpayer, on or before the last day for making the
election, files with the Secretary of the Treasury or
his
delegate such amended return and such other information
as the Secretary of the Treasury or his delegate may
require,
and agrees to the assessment of a deficiency for any
closed
year falling within the open period, to the extent such
deficiency is attributable to the operation of such
election.
SEC. 3. TREATMENT OF TRANSFERS OF PROVEN OIL OR GAS PROPERTIES BY
INDIVIDUALS TO CORPORATIONS.
(a) In General.-Subsection (c) of section 613 A of the Internal
Revenue Code of 1954 // 26 USC 613 A. // (relating to exemption for
independent producers and royalty owners) is amended by redesignating
paragraphs (10) and (11) as paragraphs (11) and (12), respectively, and
by inserting after paragraph (9) the following new paragraph:
"(10) Transfers by individuals to corporations.--,
qualified
transferee corporation solely in exchange for stock in
such
corporation.
transferee
corporation under this subsection.
corporation's
depletable quantity for such period.
transferee
corporation' means a corporation all of the outstanding
stock
of which has been issued to individuals solely in
exchange for
qualified property held by such individuals.
gas
property with respect to which--,
the
aggregate) which one or more individuals transfer to the
corporation.
of
stock in the corporation (other than to a member of his
family), then the depletable quantity of the corporation
(determined without regard to this subparagraph) shall
be
reduced (for all periods on or after the date of the
disposition)
by an amount which bears the same ratio to such
quantity as
the fair market value of the stock so disposed of bears
to the
aggregate fair market value of all stock of the
corporation on
such date of disposition.
be
held by a member of the family of the transferor, the
transferor shall be treated as having disposed of such
stock at the time of such cessation.
// 26 USC 357. //
shall be applied as if--,
// 26 USC 351. //
include references to
subparagraph (A) of this paragraph, and
// 26 USC 357. //
to
the nonrecognition of gain includes a reference to the
nonapplication of paragraph (9)(A) of this subsection.
may by
regulations prescribe and only on or before the due date
(including extensions) for filing the return of the
corporation
of the taxes imposed by this chapter for the
corporation's
first taxable year ending after the date of the
transfer (or, if
later, after the date of the enactment of this
paragraph).
purposes of
this paragraph."
(b) Effective Date.-The amendments made by subsection (a) // 26 USC
613 A // shall apply to transfers in taxable years ending after December
31, 1974, but only for purposes of applying section 613 A of the
Internal Revenue Code of 1954 // 26 USC 613 A. // to periods after
December 31, 1979.
SEC. 4. CREDITS ALLOWABLE AGAINST MINIMUM TAX.
(a) Allowance of Credit.--,
(1) In general.-Paragraph (1) of section 55(c)
// 26 USC 55. //
(relating to credits allowable against alternative minimum tax) is
amended to read as follows:
"(1) In general.-For purposes of--,
// 26 USC 31. //
(other than the
foreign tax credit allowable under section 33(a))
// 26 USC 33. //
against the
tax imposed by subsection (a), the tax imposed by
subsection
(a) shall be treated as a tax imposed by this chapter
only to
the extent of the amount which would be determined under
subsection (a)(1) if the alternative minimum taxable
income
was reduced by the sum of--,
tax
imposed by this chapter (other than the tax imposed by
this
section) for the current taxable year, this section
shall be
disregarded."
(2) Method of determining credits taken into account.--,
Section 55(c)
// 26 USC 55. //
is amended by redesignating paragraphs (2) and (3) as paragraphs
(3) and (4), respectively, and by inserting after paragraph (1)
the following new paragraph:
"(2) Rules for determining amount of credit allowable.--, For
purposes of determining the amount of any credit under subpart A
of part IV of this subchapter
// 26 USC 31. //
(other than the credits imposed by sections 31, 39, and 43)
// 26 USC 31, 39, 43. //
which can be taken against the tax imposed by subsection (a)--,
// 26 USC 31, 39, 43. //
and
or 44 B,
// 26 USC 38, 40, 44 B. //
such credit shall be reduced, under regulations
prescribed by
the Secretary, by that portion of such credit which is
not
attributable to an active trade or business of the
taxpayer."
(3) Paragraph (4) of section 55(c)
// 26 USC 55. //
(relating to carryover and carryback of certain credits), as
redesignated by paragraph (2), is amended to read as follows:
"(4) Carryover and carryback of certain credits.--,
taxable
year of any credit allowable under subpart A of part
IV of
this subchapter
// 26 USC 31, 33. //
(other than section 33), the amount of the
limitation under section 44 E(e)(1), 44 C(b) (1)
and (2), 53(b),
50 A(a)(2), or 46(a)(3)
// 26 USC 44 E, 44 C, 53. 26 USC 50 A, 46. //
(to the exent such limitation does not
exceed the amount of the credit allowable in computing
the
regular tax for the current taxable year) shall be
increased
for the current taxable year by the amount determined
under subparagraph (A) of paragraph (1) of this
subsection,
and decreased by--,
by
sections 31, 33, 39, and 43)
// 26 USC 31, 33, 39, 43. //
against the tax imposed by
subsection (a), and
amount
of any carryover or carryback from the current taxable
year."
(b) Technical and Conforming Amendments.--,
(1) Paragraph (2) of section 55(b)
// 26 USC 55. //
(defining regular tax) is amended by striking out "credit
allowable under section 33"
// 26 USC 33. //
and inserting in lieu thereof "credits allowable under such
subpart".
(2) Paragraph (3) of section 55(c) (relating to foreign tax
credit), as redesignated by subsection (a)(2), is amended--,
(B), (C), and
(D), respectively;
lieu thereof
"subparagraph (B)"; and
so
redesignated, and inserting in lieu thereof the
following:
(c) Effective Date.-The amendments made by this section // 26 USC 55
// shall apply to taxable years beginning after December 31, 1979.
Approved December 28, 1980.
LEGISLATIVE HISTORY:
HOUSE REPORT No. 96 - 1044 (Comm. on Ways and Means).
SENATE REPORT No. 96 - 1039 (Comm. on Finance).
CONGRESSIONAL RECORD, Vol. 126 (1980):
June 17, considered and passed House.
Dec. 13, considered and passed Senate, amended; House agreed
to Senate amendments with amendments; Senate agreed to House
amendments.
PUBLIC LAW 96-602, 94 STAT. 3500
in the State of New Mexico,
and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That the exterior
boundary of the Cibola National Forest in New Mexico is hereby modified
to include an area of approximately fourteen thousand four hundred and
seventy-six acres as shown on United States Department of Agriculture,
Forest Service map entitled " Boundary Modification, Cibola National
Forest", dated April 1980.
Sec. 2. Subject to valid existing rights, all lands owned by the
United States in the areas described in section 1 of this Act are hereby
added to the Cibola National Forest, and shall be administered in
accordance with the laws, rules, and regulations applicable thereto.
Sec. 3. For the purpose of section 6 (renumbered section 7 by the
Act of July 11, 1972, 86 Stat. 459) of the Land and Water Conservation
Fund Act of 1965 (78 Stat. 903 as amended; 16 U.S.C. 4601 - 9 (1976))
// 16 USC 460l-9. // the boundary of the Cibola National Forest, as
modified by section 1 of this Act, shall be treated as if it were the
boundary of that forest on January 1, 1965.
Sec. 4. The Act of March 14, 1978 (92 Stat. 154), // 20 USC 238 //
is amended as follows:
(a) In section 1(a), in the first sentence, delete the phrase "two--,
year", and change " September 30, 1980" to " September 30, 1985"; and
(b) In section 1(c) strike the second sentence in its entirety and
insert the following: " There is authorized to be appropriated an
amount not to exceed $1,500,000 annually for fiscal years 1979 through
1982 to carry out the provisions of this Act: Provided, That any
appropriations made pursuant to this Act shall be reduced by the amount
of any payments made to said districts pursuant to the Acts of September
23, 1950 (64 Stat. 906), as amended (20 U.S.C. 631 et seq.), and
September 30, 1950 (64 Stat. 1100), as amended (20 U.S.C. 236 et seq.).
For the authorizations made in this subsection, any amounts authorized
but not appropriated in any fiscal year shall remain available for
appropriation in succeeding fiscal years.".
Sec. 5. (a) The Secretary of the Army, acting through the Chief of
Engineers, is prohibited from taking any legal or administrative action
in connection with the operation and maintenance of the Conchas Lake
project, New Mexico seeking to remove improvements, including dwelling,
that are presently located within the flowage easement below elevation
4,220 feet mean sea level: Provided, That this prohibition shall not be
construed as creating any liability in the United States, or any of its
officers, agents, or assigns, for any injury, loss, or damage accruing
to the owners of such improvements, their leasees or occupants, as a
result of any flooding or inundation of such improvements by the waters
of the reservoir, or for such injury, loss, or damage as may occur
through the operation and maintenance of the dam and reservoir in any
manner.
(b)(1) The Secretary of the Army is prohibited from determining the
forty-five-acre cabin site in the south recreation area at Conchas Lake,
New Mexico, to be excess of project needs prior to 1996, unless such a
determination is agreed to by the Governor of the State of New Mexico or
his designee.
(2) The Secretary of the Army shall not require the removal or sale
and purchase of existing cabins, cottages, or other privately owned
improvements located on the site referred to in paragraph (1) of this
subsection prior to 1996, unless agreed to by the Governor of the State
of New Mexico or his designee. Existing and prospective lease
arrangements shall reflect the requirements of this section.
Sec. 6. (a) The Secretary of the Treasury shall pay out of any funds
in the Treasury, not otherwise appropriated, to the estate of Demetrio
Madrid or into a court of competent jurisdiction, for distribution to
such persons as shall be lawfully entitled thereto, the sum of $21,054.
(b) Upon payment being made as provided in subsection (a), the United
States and all officers and employees thereof shall be forever released
and discharged of and from any and all claims at law or in equity, if
any, arising out of or in any way connected with the erroneous inclusion
of certain lands in homestead entry and patent numbered 323419, issued
on April 3, 1913, to Demetrio Madrid, a resident of New Mexico.
(c) No amount in excess of 10 per centum of any payment referred to
in this section shall be paid to or received by any agent or attorney in
consideration for services rendered in connection with such pay--, ment.
Any violation of this subsection shall be a misdemeanor and any person
convicted thereof shall be fined not more than $1,000.
Sec. 7. Any mining claim located under the Mining Laws of the United
States subsequent to June 18, 1879, and prior to January 17, 1969, in
the northwest quarter of the northwest quarter of section 9, township 1
north, range 5 east of the Gila and Salt River base and meridian, State
of Arizona, shall be effective to the same extent in all respects as if
such lands at the time of location, and at all times thereafter had been
open to the operation of the Mining Laws of the United States:
Provided, however, That the claimants have complied with all
requirements of the Mining Laws of the United States, including section
314 of the Federal Land Policy and Management Act of 1976 // 43 USC
1744. // and that the claims would be subject to any valid intervening
rights by private parties under the laws of the United States.
Approved December 28, 1980.
LEGISLATIVE HISTORY:
HOUSE REPORT No. 96 - 1465 (Comm. on Interior and Insular Affairs).
SENATE REPORT No. 96 - 661 (Comm. on Energy and Natural Resources).
CONGRESSIONAL RECORD, Vol. 126 (1980):
June 6, considered and passed Senate.
Dec. 9, considered and passed House, amended.
Dec. 12, Senate agreed to House amendment.
PUBLIC LAW 96-601, 94 STAT. 3495
Code of 1954, and for other
purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. AMENDMENT OF 1954 CODE.
Except as otherwise expressly provided, whenever in this Act an
amendment or repeal is expressed in terms of an amendment to, or repeal
of, a section or other provision, the reference shall be considered to
be made to a section or other provision of the Internal Revenue Code of
1954. // 26 USC 1. //
SEC. 2. TRANSFER OF DOMESTC WINE TO CUSTOMS BONDED WAREHOUSE FOR
CERTAIN PURPOSES.
(a) Transfer to Customs Bonded Warehouse.-Paragraph (4) of section
5362(c) // 26 USC 5362. // (relating to withdrawals of wine free of tax
or without payment of tax) is amended to read as follows:
"(4) without payment of tax for transfer to any customs bonded
warehouse;".
(b) Withdrawal From Customs Bonded Warehouses for Use of Foreign
Embassies, Legations, Etc.-Section 5362 is amended by adding at the end
thereof the following new subsection:
"(e) Withdrawal From Customs Bonded Warehouses for Use of Foreign
Embassies, Legations, Etc.--,
"(1) In general.-Notwithstanding any other provision of law,
wine entered into customs bonded warehouses under subsection (c)(
4) may, under such regulations as the Secretary may prescribe, be
withdrawn from such warehouses for consumption in the United
States by and for the official or family use of such foreign
governments, organizations, and individuals who are entitled to
withdraw imported wines from such warehouses free of tax. Wines
transferred to customs bonded warehouses under subsection (c)(4)
shall be entered, stored, and accounted for in such warehouses
under such regulations and bonds as the Secretary may prescribe,
and may be withdrawn therefrom by such governments, organizations,
and individuals free of tax under the same conditions and
procedures as imported wines.
"(2) Withdrawal for domestic use.-Wine entered into customs
bonded warehouses under subsection (c)(4) for purposes of removal
under paragraph (1) may be withdrawn therefrom for domestic use.
Wines so withdrawn shall be treated as American goods exported and
returned.
"(3) Sale or unauthorized use prohibited.-Wine withdrawn from
customs bonded warehouses or otherwise brought into the United
States free of tax for the official or family use of foreign
governments, organizations, or individuals authorized to obtain
wine free of tax shall not be sold and shall not be disposed of or
possessed for any use other than an authorized use. The
provisions of paragraphs (1)(B) and (3) of section 5043(a)
// 26 USC 5043. //
are hereby extended and made applicable to any person selling,
disposing of, or possessing any wine in violation of the preceding
sentence, and to the wine involved in any such violation.".
(c) Effective Date.-The amendments made by this section // 26 USC
5362 // shall take effect on the first day of the first calendar month
which begins more than 90 days after the date of the enactment of this
Act.
SEC. 3. EXEMPT STATUS OF AUXILIARIES OF CERTAIN FRATERNAL
BENEFICIARY SOCIETIES.
(a) General Rule.-Subsection (i) of section 501 // 26 USC 501. // is
amended by adding at the end thereof the following new sentence: " The
preceding sentence to the extent it relates to discriminatin on the
basis of religion shall not apply to--,
"(1) an auxiliary of a fraternal beneficiary society if such
society--,
tax
under subsection (a), and
"(2) a club which in good faith limits its membership to the
members of a particular religion in order to further the teachings
or principles of that religion, and not to exclude ndividuals of a
particular race or color.".
(b) Effective Date.-The amendment made by subsection (a) // 26 USC
501 // shall apply to taxable years beginning after October 20, 1976.
SEC. 4. EXTENSION OF WITHHOLDING TO PAYMENTS OF SICK PAY MADE BY
THIRD PARTIES.
(a) General Rule.-Paragraph (1) of section 3402(o) // 26 USC 3402.
// (relating to extension of withholding to certain payments other than
wages) is amended by striking out "and" at the end of subparagraph (A),
by adding "and" at the end of subparagraph (B), and by inserting after
subparagraph (B) the following new subparagraph:
"(C) any payment to an individual of sick pay which does not
constitute wages (determined without regard to this subsection),
if at the time the payment is made a request that such sick pay be
subject to withholding under this chapter is in effect,".
(b) Amount To Be Deducted and Withheld.-Subsection (o) of section
3402 is amended by striking out paragraph (3) and inserting in lieu
thereof the following new paragraphs:
"(3) Amount withheld from annuity payments or sick pay.-If a
payee makes a request that an annuity or any sick pay be subject
to withholding under this chapter, the amount to be deducted and
withheld under this chapter from any payment to which such request
applies shall be an amount (not less than a minimum amount
determined under regulations prescribed by the Secretary)
specified by the payee in such request. The amount deducted and
withheld with respect to a payment which is greater or less than a
full payment shall bear the same relation to the specified amount
as such payment bears to a full payment.
"(4) Request for withholding.-A request that an annuity or any
sick pay be subject to withholding under this chapter--,
security
number of the payee,
Such a request may be changed or terminated by furnishing to the
person making the payments a written statement of change or
termination which shall take effect in the same manner as provided
in subparagraph (C). At the election of the payor, any such
request (or statement of change or revocation) may take effect
earlier than as provided in subparagraph (C).
"(5) Special rule for sick pay paid pursuant to certain
collective-bargaining agreements.-In the case of any sick pay paid
pursuant to a collective-bargaining agreement between employee
representatives and one or more employers which contains a
provision specifying that this paragraph is to apply to sick pay
paid pursuant to such agreement and contains a
provision for determining the amount to be deducted and withheld
from each payment of such sick pay--,
for
withholding be in effect shall not apply, and
to be
deducted and withheld under this chapter shall be
determined
in accordance with such agreement.
The preceding sentence shall not apply with respect to sick pay
paid pursuant to any agreement to any individual unless the social
security number of such individual is furnished to the payor and
the payor is furnished with such information as is necessary to
determine whether the payment is pursuant to the agreement and to
determine the amount to be deducted and withheld.".
(c) Definition of Sick Pay.-Paragraph (2) of section 3402(o) // 26
USC 3402. // (relating to definitions) is amended by adding at the end
thereof the following new subparagraph:
"(C) Sick pay.-For purposes of this subsection, the term 'sick
pay' means any amount which--,
(d) Technical Amendment.-Subparagraph (B) of section 3402(o)(2)
(defining annuity) is amended by striking out ", but only to the extent
that the amount is includible in the gross income of such individual".
(e) Reporting Requirements.-Section 6051 // 26 USC 6051. //
(relating to receipts for employees) is amended by adding at the end
thereof the following new subsection:
"(f) Statements Required in Case of Sick Pay Paid by Third
Parties.--,
"(1) Statements required from payor.--,
// 26 USC 3402. //
the social security number of such
employee,
'third-party
sick pay' means any sick pay (as defined in section
3402(o)(2)(C)
// 26 USC 3401 //
which does not constitute wages for purposes of
chapter 24 (determined without regard to
section 3402(o)(1)).
subparagraph
(A) with respect to any payments shall, with
respect to such payments, be in lieu of the requirements
of subsection (a) and of section 6041.
// 26 USC 6041. //
// 26 USC 6674, 7204. //
shall be treated as statements
required under this section to be furnished to
employees.
"(2) Information required to be furnished by employer.--, Every
employer who receives a statement under paragraph (1)(A) with
respect to sick pay paid to any employee during any calendar year
shall, on or before January 31 of the succeeding year, furnish a
written statement to such employee showing--,
gross
income under section 104(a)(3),
// 26 USC 104. //
the portion which is not so
excludable and the portion which is so excludable.
To the extent practicable, the information required under the
preceding sentence shall be furnished on or with the statement (if
any) required under subsection (a).".
(f) Effective Date.-The amendments made by this section // 26 USC
3402 // shall apply to payments made on or after the first day of the
first calendar month beginning more than 120 days after the date of the
enactment of this Act.
SEC. 5. RHODE ISLAND INDIAN CLAIMS SETTLEMENT ACT.
(a) In General.-The Rhode Island Indian Claims Settlement Act
(Ppublic Law 95 - 395) is amended by adding at the end thereof the
following new title:
" Sec. 201. (a) Except as otherwise provided in subsections (b) and
(c), // 26 USC 1715. // the settlement lands received by the State
Corporation shall not be subject to any form of Federal, State, or local
taxation while held by the State Corporation.
"(b) The exemption provided in subsection (a) shall not apply to any
income-producing actvities occurring on the settlement lands.
"(c) Nothing in this Act shall prevent the making of payments in lieu
of taxes by the State Corporation for services provided in connection
with the settlement lands.
" Sec. 202. For purposes of the Internal Revenue Code of 1954, // 25
USC 1716. 26 USC 1. // any sale or disposition of private settlement
lands pursuant to the terms and conditions of the settlement agreement
shall be treated as an involuntary conversion within the meaning of
section 1033 of the Internal Revenue Code of 1954.". // 26 USC 1033. //
(b) Effective Date.-The amendment made by subsection (a) // 25 USC
1715. // shall take effect on September 30, 1978.
Approved December 24, 1980.
LEGISLATIVE HISTORY:
HOUSE REPORT No. 96 - 545 (Comm. on Ways and Means).
SENATE REPORT No. 96 - 1033 (Comm. on Finance).
CONGRESSIONAL RECORD:
Vol. 125 (1979): Oct. 30, considered and passed House.
Vol. 126 (1980): Dec. 13, considered and passed Senate,
amended; House agreed to Senate amendments with amendments;
Senate agreed to House amendments.
PUBLIC LAW 96-600, 94 STAT. 3493
DECEMBER 24, 1980
civilian career employees of the
Department of Defense who are residents of Guam, the
Virgin Islands, or the
Commonwealth of Puerto Rico the same relative
rotation rithts as apply to other
career employees, to authorize the Delegates in
Congress from Guam and the
Virgin Islands to have two appointments at a time,
rather than one appointment,
to each of the service academies, and to authorize the
establishment of a National
Guard of Guam.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That section 1586 of
title 10, United States Code, // 10 USC 1586. // relating to the
rotation of civilian employees of the Department of Defense assigned to
duty outside the United States, is amended by adding at the end thereof
the following new subsection:
"(h) The Secretary of Defense may, under such regulations as he may
prescribe, make the provisions of subsections (a) through (g) applicable
to civilian employees of the Department of Defense who are residents of
Guam, the Virgin Islands, or the Commonwealth of Puerto Rico at the time
of their employment by the Department of Defense in the same manner as
if the references in such subsections to the United States (when used in
a geographical sense) were references to Guam, the Virgin Islands, or
the Commonwealth of Puerto Rico, as the case may be.".
Sec. 2. (a) Section 4342(a) of title 10, United States Code, // 10
USC 4342. // relating to the number of cadets at the United States
Military Academy, is amended by striking out " One cadet" in clauses (6)
and (9) and inserting in lieu thereof " Two cadets".
(b) Section 6954(a) of such title, // 10 USC 6954. // relating to
the number of midshipmen at the United States Naval Academy, is amended
by striking out " One" in clauses (6) and (9) and inserting in lieu
thereof " Two". (c) Section 9342(a) of such title, // 10 USC 9342. //
relating to the number of cadets at the United States Air Force Academy,
is amended by striking out " One cadet" in clauses (6) and (9) and
inserting in lieu thereof " Two cadets".
(d) The amendments made by this section // 10 USC 4342 // shall be
effective beginning with the nominations for appointment to the service
academies for academic years beginning more than one year after the date
of enactment of this Act.
Sec. 3. (a) Section 101(1) of title 32, United States Code, // 32
USC 101. // relating to the definition of the term " Territory", is
amended by inserting " Guam and" before "the Virgin Islands".
(b) Clauses (7) and (9) of section 101 of title 37, United States
Code, // 37 USC 101. // relating to the definitions of the terms " Army
National Guard" and " Air National Guard", are each amended by inserting
" Guam," after " Puerto Rico,".
Approved December 24, 1980.
LEGISLATIVE HISTORY:
HOUSE REPORT No. 96 - 1226, Pt. 1 (Comm. on Armed Services).
SENATE REPORT No. 96 - 1053 (Comm. on Armed Services).
CONGRESSIONAL RECORD, Vol. 126 (1980):
Aug. 25, considered and passed House.
Dec. 12, considered and passed Senate, amended.
Dec. 13, House agreed to Senate amendments.
PUBLIC LAW 96-599, 94 STAT. 3491, INTERNATIONAL COFFEE AGREEMENT ACT
OF 1980
the International Coffee
Agreement 1976, signed at New York on
February 27, 1976, and entered into
force for the United States on October 1, 1976, and
for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
Section 1. This Act // 19 USC 1356k // may be cited as the "
International Coffee Agreement Act of 1980".
AGREEMENT
1976; PRESIDENTIAL POWERS AND DUTIES
Sec. 2. // 19 USC 1356k. // On and after the entry into force of the
International Coffee Agreement 1976, and for such period prior to
October 1, 1982 as the agreement remains in effect, the President is
authorized, in order to carry out and enforce the provisions of that
agreement--,
(1) to regulate the entry of coffee for consumption, or
withdrawal of coffee from warehouse for consumption, or any other
form of entry or withdrawal of coffee such as for transportation
or exportation, including whenever quotas are in effect pursuant
to the agreement, (A) the limitation of entry, or withdrawal from
warehouse, of coffee imported from countries which are not members
of the International Coffee Organization, and (B) the prohibition
of entry of any shipment from any member of the International
Coffee Organization of coffee which is not accompanied either by a
valid certificate of origin, a valid certificate of reexport, a
valid certificate of reshipment, or a valid certificate of
transit, issued by a qualified agency in such form as required
under the agreement;
(2) to require that every export or reexport of coffee from the
United States shall be accompanied by a valid certificate of
origin or a valid certificate of reexport, issued by a qualified
agency of the United States designated by him, in such form as
required under the agreement;
(3) to require the keeping of such records, statistics, and
other information, and the rendering of such reports, relating to
the importation, distribution, prices, and consumption of coffee
as he may from time to time prescribe; and
(4) to take such other action, and issue and enforce such rules
and regulations, as he may consider necessary or appropriate in
order to implement the obligations of the United States under the
agreement.
Sec. 3. As used in this Act, // 19 USC 1356l. // the term "coffee"
means coffee as defined in article 3 of the International Coffee
Agreement 1976. // 28 UST 6401. //
PROTECTION OF
INTERESTS OF UNITED STATES CONSUMERS; REMEDIAL
ACTION
Sec. 4. // 19 USC 1356m. // The President may exercise any powers
and duties conferred on him by sections 2 through 5 of this Act through
such agency or officer as he shall direct. The powers and duties
conferred by sections 2 through 5 of this Act shall be exercised in the
manner the President considers appropriate to protect the interest of
United States consumers. In the event the President determines that
there has been an unwarranted increase in the price of coffee due in
whole or in part to the International Coffee Agreement, or to market
manipulation by two or more members of the International Coffee
Organization, the President shall request the International Coffee
Council or the Executive Board to increase supplies of coffee available
to world markets by suspending coffee export quotas and to take any
other appropriate action. At the same time he shall report his
determination to the Congress. In the event the International Coffee
Council has failed to take corrective action to remedy the situation
within a reasonable time after such request, the President shall submit
to the Congress such recommendations as he may consider appropriate to
correct the situation. In the event that members of the International
Coffee Organization involved in market manipulation which has resulted
in price increases have failed to remedy the situation within a
reasonable time after a request for remedy, the exercise of the
authority set forth in section 2 of this Act shall be suspended until
the President determines that effective market manipulation activities
have ceased.
Sec. 5. // 19 USC 1356n. // The President shall submit to the
Congress an annual report on the International Coffee Agreement 1976.
// 28 UST 6401. // Such report shall contain full information on the
operation of such agreement, including full information with respect to
the general level of prices of coffee and matters pertaining to the
transportation of coffee from exporting countries to the United States.
The report shall also include a summary of the actions the United States
and the International Coffee Organization have taken to protect the
interest of United States consumers.
Approved December 24, 1980.
LEGISLATIVE HISTORY:
HOUSE REPORT: No. 96 - 1322 (Comm. on Ways and Means).
CONGRESSIONAL RECORD, Vol. 126 (1980):
Dec. 2, considered and passed House.
Dec. 15, considered and passed Senate.
PUBLIC LAW 96-598, 94 STAT. 3485
respect to excise tax refunds in
the case of certain uses of tread rubber, and for other
purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. EXCISE TAX REFUNDS IN CASE OF CERTAIN USES OF TREAD
RUBBER.
(a) Refunds for Certain Uses.-Subparagraph (G) of section 6416(b)(2)
of the Internal Revenue Code of 1954 // 26 USC 6416. // (relating to
special cases in which tax payments considered overpayments) is amended
to read as follows:
"(G) in the case of tread rubber in respect of which tax was
paid under section 4071(a)(4)--,
or
guarantee, in which case the overpayment shall be in
proportion to the adjustment in the sales price of such
tire, or
use
as supplies for vessels or aircraft, sold to a State
or local
government for the exclusive use of a State or local
government, or sold to a nonprofit educational
organization
for its exclusive use,
unless credit or refund of such tax is allowable under paragraph
(3);".
(b) Use in Further Manufacture, Etc.--,
(1) In general.-Paragraph (3) of section 6416(b) of such Code
(relating to tax-paid articles used for further manufacture, etc.)
is amended by inserting after subparagraph (C) the following new
subparagraph:
was
paid under section 4071(a)(4) used in the recapping or
retreading of a tire, such tire is sold by the
subsequent
manufacturer or producer on or in connection with, or
with
the sale of, any other article manufactured or produced
by
him and such other article is by any person exported,
sold to
a State or local government for the exclusive use of a
State or
local government, sold to a nonprofit educational
organization
for its exclusive use, or used or sold for use as
supplies
for vessels or aircraft, unless credit or refund of
such tax is
allowable under subparagraph (C);".
(2) Technical amendments.--,
Code is
amended by inserting after "paragraph (3)" the
following:
"(or in the case of the tread rubber on a recapped or
retreaded tire, resold for use as provided in
subparagraph (D)
of paragraph (3)),".
Code is
amended by striking out "(b)(3)(C)" and inserting in
lieu
thereof "(b)(3) (C) or (D)".
Code is
amended by inserting "(D)," after "(C),".
Code is
amended by striking out "section 4071" and inserting in
lieu
thereof "section 4071, or a recapped or retreaded tire
in
respect of which tax under section 4071(a)(4) was paid
on the
tread rubber used in the recapping or retreading,".
(c) Statute of Limitations.-Section 6511 of such Code // 26 USC 6511.
// (relating to limitations on credit or refund) is amended by
redesignating subsection (i) as subsection (j) and by inserting after
subsection (h) the following new subsection:
"(i) Special Rule for Certain Tread Rubber Tax Credits or Refunds.-
The period for allowing a credit or making a refund of any overpayment
of tax arising by reason of subparagraph (G)(iii) of section 6416(b)(2)
with respect to any adjustment of sales price of a tire pursuant to a
warranty or guarantee shall not expire if claim therefor is filed before
the date which is one year after the day on which such adjustment is
made.".
(d) Imported Recapped or Retreaded United States Tires.--, Section
4071 of such Code // 26 USC 4071. // (relating to excise tax on tires
and tubes) is amended by adding at the end thereof the following new
subsection:
"(f) Imported Recapped or Retreaded United States Tires.--,
"(1) In general.-For purposes of subsection (a)(4), in the case
of a tire which has been exported from the United States, recapped
or retreaded (other than from bead to bead) outside the United
States, and imported into the United States--,
recapping
or retreading), and
be
treated as the sale of such tread rubber.
"(2) Exception for certain taxable sales.-Paragraph (1) shall
not apply with respect to the sale of any tire if such tire is
sold on or in connection with the sale of an article on which tax
is imposed under section 4061.".
(e) Effective Date.-The amendments made by this section // 26 USC
4071 // shall take effect on the first day of the first calendar month
which begins more than 10 days after the date of the enactment of this
Act.
SEC. 2. // 26 USC 1034 // NONRECOGNITION OF GAIN ON SALE OF PRINCIPAL
RESIDENCE.
(a) In General.-In the case of an individual--,
(1) who sold his principal residence (within the meaning of
section 1034 of the Internal Revenue Code of 1954) in 1977,
(2) who purchased property on which to construct a new
principal residence (within the meaning of such section)--,
completion,
(3) who brought an action, and obtained a judgment, against the
builder who commenced construction of the new residence but failed
to complete it,
(4) who suspended construction of such residence so that the
partially constructed residence could be used as evidence in
connection with the prosecution of the builder (without regard to
whether it was so used), and
(5) who failed to meet the requirements of such section with
respect to occupancy of the new principal residence because of
such suspension of construction,
the Secretary of the Treasury, in the administration of section 1034(c)
of the Internal Revenue Code of 1954 (relating to rules for application
of section 1034), shall apply paragraph (5) of such section as if "5
years" were substituted for "2 years" where it appears in the last
sentence of such paragraph.
(b) Effective Date.-The provisions of the first section of this Act
shall apply with respect to taxable years beginning after December 31,
1976, and before January 1, 1983.
SEC. 3. DISCLOSURE OF TAX RETURNS TO STATE AUDIT AGENCIES.
(a) General Rule.-Subsection (d) of section 6103 of the Internal
Revenue Code of 1954 // 26 USC 6103. // (relating to disclosure of
return information to State tax officials) is amended to read as
follows:
"(d) Disclosure to State Tax Officials.--,
"(1) In general.-Returns and return information with respect to
taxes imposed by chapters 1, 2, 6, 11, 12, 21, 23, 24, 31, 32, 44,
51, and 52 and subchapter D of chapter 36
// 26 USC 1, 1401, 1501, 2001, 2501, 3101, 3301, 3401, 4001, 4061, 4981,
5001, 5701, 4481. //
shall be open to inspection by, or disclosure to, any State
agency, body, or commission, or its legal representative, which is
charged under the laws of such State with responsibility for the
administration of State tax laws for the purpose of, and only to
the extent necessary in, the administration of such laws,
including any procedures with respect to locating any person who
may be entitled to a refund. Such inspection shall be permitted,
or such disclosure made, only upon written request by the head of
such agency, body, or commission, and only to the representatives
of such agency, body, or commission designated in such written
request as the individuals who are to inspect or to receive the
returns or return information on behalf of such agency, body, or
commission. Such representatives shall not include any individual
who is the chief executive officer of such State or who is neither
an employee or legal representative of such agency, body, or
commission nor a person described in subsection (n). However, such
return information shall not be disclosed to the extent that the
Secretary determines that such disclosure would identify a
confidential informant or seriously impair any civil or criminal
tax investigation.
"(2) Disclosure to state audit agencies.--,
body, or
commission may be open to inspection by, or disclosure
to,
officers and employees of the State audit agency for
the
purpose of, and only to the extent necessary in, making
an
audit of the State agency, body, or commission
referred to in
paragraph (1).
agency,
body, or commission which is charged under the laws of
the
State with the responsibility of auditing State
revenues and
programs.".
(b) Effective Date.-The amendment made by this section // 26 USC 6103
// shall take effect on the date of the enactment of this Act.
SEC. 4. TREATMENT OF BONNER'S FERRY RESTORIUM UNDER THE
SUPPLEMENTARY SECURITY INCOME PROGRAM.
(a) Treatment as Non-Public Institution.-For purposes of title XVI of
the Social Security Act, // 42 USC 1381. // the Boundary County
Restorium (popularly known as the Bonner's Ferry Restorium) in Bonner's
Ferry, Idaho, shall not be considered a public institution (within the
meaning of section 1611(e)(1)(C) of such Act). // 42 USC 1382. //
(b) Effective Date.-Subsection (a) shall apply to supplemental
security income benefits payable under title XVI of the Social Security
Act for months beginning with November 1980.
SEC. 5. TREATMENT OF CERTAIN EXPENSES INCLUDIBLE IN THE INCOME OF
THE RECIPIENT.
(a) In General.-Subsection (e) of section 274 of the Internal Revenue
Code of 1954 // 26 USC 274. // (relating to specific exceptions to
application of disallowance of certain entertainment, etc., expenses) is
amended by inserting after paragraph (9) the following new paragraph:
"(10) Expenses includible in income of persons who are not
employees.-Expenses paid or incurred by the taxpayer for goods,
services, and facilities to the extent that the expenses are
includible in the gross income of a recipient of the
entertainment, amusement, or recreation who is not an employee of
the taxpayer as compensation for services rendered or as a prize
or award under section 74. The preceding sentence shall not apply
to any amount paid or incurred by the taxpayer if such amount is
required to be included (or would be so required except that the
amount is less than $600) in any information return filed by such
taxpayer under part III of subchapter A of chapter 61
// 26 USC 6031. //
and is not so included."
(b) Effective Date.-The amendment made by this section // 26 USC 274
// shall apply to any expenses paid or incurred after December 31, 1980,
in taxable years ending after such date.
SEC. 6. PRESERVING EXISTING TAX STATUS OF WINE AND FLAVORS USED IN
THE PRODUCTION OF DISTILLED SPIRITS.
(a) Allowance of Credit.-Subpart A of part I of subchapter A of
chapter 51 of the Internal Revenue Code of 1954 (relating to distilled
spirits) is amended by adding at the end thereof the following new
section:
SEC. 5010. // 26 USC 5010. // CREDIT FOR WINE CONTENT AND FOR
FLAVORS CONTENT.
"(a) Allowance of Credit.--,
"(1) Wine content.-On each proof gallon of the wine content of
distilled spirits, there shall be allowed a credit against the tax
imposed by section 5001 (or 7652) equal to the excess of--,
premises.
"(2) Flavors content.-On each proof gallon of the flavors
content of distilled spirits, there shall be allowed a credit
against the tax imposed by section 5001 (or 7652) equal to $10.50.
"(3) Fractional part of proof gallon.-In the case of any
fractional part of a proof gallon of the wine content, or of the
flavors content, of distilled spirits, a proportionate credit
shall be allowed.
"(b) Time for Determining and Allowing Credit.--,
"(1) In general.-The credit allowable by subsection (a)--,
payable as if
the credit allowable by this section constituted a
reduction in
the rate of tax.
"(2) Determination of content in the case of imports.-For
purposes of this section, the wine content, and the flavors
content, of imported distilled spirits shall be established by
such chemical analysis, certification, or other methods as may be
set forth in regulations prescribed by the Secretary.
"(c) Definitions.-For purposes of this section--,
"(1) Wine content.--,
its
removal to bonded premises, and
after
receipt in bond.
"(2) Flavors content.--,
from
flavors of a type for which drawback is allowable under
section 5134.
alcohol
derived from flavors to the extent such alcohol exceeds
(on a proof gallon basis) 2 percent of the finished
product."
(b) Clerical Amendment.-The table of sections for such subpart A of
part I of subchapter A of chapter 51 of such Code is amended by adding
at the end thereof the following new item:
" Sec. 5010. Credit for wine content and for flavors content."
(c) Effective Date.-The amendments made by subsections (a) and // 26
USC 5010 // (b) shall take effect on January 1, 1980.
(d) Transfers of Alcohol.-Section 5212 of the Internal Revenue Code
of 1954 // 26 USC 5212. // (relating to the transfer of spirits in
bond) is amended by adding at the end thereof the following new
sentence: " The provisions of this section restricting transfers to
bulk distilled spirits shall not apply to alcohol bottled under the
provisions of section 5235 which is to be withdrawn for industrial
purposes."
Approved December 24, 1980.
LEGISLATIVE HISTORY:
HOUSE REPORT No. 96 - 560 (Comm. on Ways and Means).
SENATE REPORT No. 96 - 898 (Comm. on Finance).
CONGRESSIONAL RECORD:
Vol. 125 (1979): Nov. 27, considered and passed House.
Vol. 126 (1980): Oct. 1, considered and passed Senate,
amended. Dec. 10, House agreed to Senate amendments with
amendments. Dec. 12, Senate agreed to House amendments.
PUBLIC LAW 96-597, 94 STAT. 3477
the United States, and for
other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
Sec. 101 // 48 USC 1662 // Notwithstanding any other provision of law
and subject to valid existing rights, all right, title, and interest of
the Government of the United States in personal property situated in
American Samoa shall be transferred, without reimbursement, to the
American Samoa government on October 1, 1981, unless the agency of the
Government of the United States having administrative responsibility for
the property advises the Secretary of the Interior in writing before the
date of transfer that it has a continuing requirement for such property.
Sec. 201. (a) Section 3 and section 5 of the Act entitled " An Act
to provide for the rehabilitation of Guam, and for other purposes"
(Public Law 88 - 170; 77 Stat. 302) are hereby repealed.
(b) The Act entitled " An Act to provide for the rehabilitation of
Guam, and for other purposes" is amended by adding at the end thereof
the following new section:
" Sec. 7. The government of Guam shall not be liable to the United
States on and after the effective date of this section for repayment of
any amount appropriated under this Act which was not repaid to the
United States before such date.".
(c) This section shall take effect October 1, 1981.
Sec. 301. Within six months from the date of enactment of this Act,
the Secretary of the Interior is directed to submit to the Committee on
Energy and Natural Resources of the Senate and the Committee on Interior
and Insular Affairs of the House of Representatives a report on the
existing dock and harbor facilities in the Northern Mariana Islands;
the need, if any, for repair, improvement, or replacement of such
facilities; the cost of such rehabilitation; and the amount of Federal
assistance which would be necessary to achieve such rehabilitation.
Sec. 302. (a) Section 12 of the Act of August 9, 1950 (64 Stat.
434), // 16 USC 777k. // as amended, is further amended by deleting "
Governor of American Samoa," and inserting in lieu thereof " Governor of
American Samoa, the Governor of the Commonwealth of the Northern Mariana
Islands,"; by deleting "to apportion to Puerto Rico, Guam, American
Samoa," and inserting in lieu thereof "to apportion to Puerto Rico,
Guam, American Samoa, the Commonwealth of the Northern Mariana
Islands,"; by deleting " Samoa one-third of 1 per centum," and
inserting in lieu thereof " Samoa one-third of 1 per centum, for the
Commonwealth of the Northern Mariana Islands one-third of 1 per
centum,"; and by deleting "expenditure in Puerto Rico, Guam," and
inserting in lieu thereof "expenditure in Puerto Rico, Guam, the
Commonwealth of the Northern Mariana Islands,".
(b) Section 8(a) of the Act of September 2, 1937 // 16 USC 669g-1.
// as added August 18, 1941 (55 Stat. 632), as amended, is further
amended by deleting " Governor of Guam," and inserting in lieu thereof "
Governor of Guam, the Governor of the Commonwealth of the Northern
Mariana Islands,"; by deleting "apportion to Puerto Rico, Guam," and
inserting in lieu thereof "apportion to Puerto Rico, Guam, the
Commonwealth of the Northern Mariana Islands,"; by deleting " Guam
one-sixth of 1 per centum," and inserting in lieu thereof " Guam
one-sixth of 1 per centum, for the Commonwealth of the Northern Mariana
Islands one-sixth of 1 per centum,"; and by deleting "expenditure in
Puerto Rico, Guam," and inserting in lieu thereof "expenditure in Puerto
Rico, Guam, the Commonwealth of the Northern Mariana Islands,".
Sec. 303. (a) The Act of March 12, 1980 (Public Law 96 - 205; 94
Stat. 87) // 48 USC 1681 // is hereby amended as follows: In section
205(a) change "and before January 1, 1981." to "until, but not after,
January 1, 1983.".
(b) The provisions of section 205(c) shall be suspended and shall be
of no force or effect until January 1, 1983.
Sec. 401. Section 101 of the Act of March 12, 1980 (94 Stat. 84), //
48 USC 1681 // is amended by changing the commas after "program" and
"system" to semicolons; by deleting the word "and" after "system"; and
by inserting after " Ponape;" the following: "for expenditure by grant
or contract for the installation, operation, and maintenance of
communications systems which will provide internal and external
communications;".
Sec. 402. // 48 USC 1681 // (a) Notwithstanding any other provision
of law, subject to valid existing rights, and subject to subsection (b)
of this section, all right, title, and interest of the Government of the
United States in personal property situated in the Trust Territory of
the Pacific Islands and of the government of the Trust Territory of the
Pacific Islands in personal property wherever located shall be
transferred, without reimbursement, by October 1, 1982, to the
government of the Northern Mariana Islands, Palau, the Marshall Islands,
or the Federated States of Micronesia according to a list of
distribution established by the High Commissioner of the Trust Territory
of the Pacific Islands in consultation with the recipient government.
(b) Personal property referred to in subsection (a) of this section
shall be transferred upon declaration by the High Commissioner of the
Trust Territory of the Pacific Islands that such property is surplus to
the needs of the government of the Trust Territory of the Pacific
Islands, which declaration shall be approved, if applicable, by the head
of the agency of the Government of the United States having
administrative responsibility for the property.
(c) If no government exists in Palau at the time of enactment of this
section that is capable of receiving title to such property in its own
name, the government of the Trust Territory of the Pacific Islands shall
hold such property in trust for the prospective government of Palau
until such government is established.
Sec. 403. Section 104 of the Act of March 12, 1980 // 48 USC 1695.
// is amended as follows:
(a) strike "nor shall participation" and insert "and shall
continue to be available to the extent said territory or its
successor or successors are eligible to participate in such
programs. Participation";
(b) change "governments be denied" to "governments shall not be
denied"; and
(c) strike the period and insert "and shall continue at such
levels as the Congress may provide in appropriation Acts.".
Sec. 501. Section 5 of the Act of October 21, 1976 (Public Law 94 -
584; 90 Stat 2899) // 48 USC prec. 1391. // is amended by changing
"sixty days after its submission" to "sixty legislative days (not
interrupted by an adjournment sine die of the Congress) after its
submission".
Sec. 502. Notwithstanding any other provision of law, with regard to
parcels 2 and 22 (Estate Upper Bethlehem, Saint Croix, United States
Virgin Islands) and parcels 2 A and 23 (Fredensborg and Upper Bethlehem,
Saint Croix, United States Virgin Islands) and parcel 24 (Estate Body
Slob and Upper Bethlehem, Saint Croix, United States Virgin Islands),
the government of the Virgin Islands is hereby released from all
obligation under the mortgage and note given by the government of the
Virgin Islands when such parcels were conveyed to the government of the
Virgin Islands by the Government of the United States.
Sec. 601. // 48 USC 1469d. // General Technical Assistance.-(a) The
Secretary of the Interior is authorized to extend to the governments of
American Samoa, Guam, the Northern Mariana Islands, the Virgin Islands,
and the Trust Territory of the Pacific Islands, and their agencies and
instrumentalities, with or without reimbursement, technical assistance
on subjects within the responsibility of the respective territorial
governments. Such assistance may be provided by the Secretary of the
Interior through members of his staff, reimbursements to other
departments or agencies of the Federal Government under the Economy Act
(31 U.S.C. 686), grants to or cooperative agreements with such
governments, agreements with Federal agencies or agencies of State or
local governments, or the employment of private individuals,
partnerships, or corporations. Technical assistance may include
research, planning assistance, studies, and demonstration projects.
(b) The Secretary of the Interior is further authorized to provide
technical assistance to, and maintenance of agricultural plantings and
physical facilities for, the peoples from Enewetak Atoll and Bikini
Atoll, as well as for the purchase of food and equipment and for the
transportation of such food, equipment and persons as he deems necessary
and appropriate until such areas produce sufficient food to fully
sustain the residents after resettlement. This provision shall not
cease to be applicable either before or after the termination of the
trusteeship without the express approval of the United States Congress.
(c) The Secretary of Agriculture is authorized to extend, in his
discretion, programs administered by the Department of Agriculture to
Guam, the Northern Mariana Islands, the Trust Territory of the Pacific
Islands, the Virgin Islands, and American Samoa (hereinafter called the
territories). Notwithstanding any other provision of law, the Secretary
of Agriculture is authorized to waive or modify any statutory
requirements relating to the provision of assistance under such programs
when he deems it necessary in order to adapt the programs to the needs
of the respective territory: Provided, That not less than sixty days
prior to extending any program pursuant to this section or waiving or
modifying any statutory requirement pursuant to this section, the
Secretary of Agriculture shall notify the Committee on Agriculture and
the Committee on Interior and Insular Affairs of the House of
Representatives and the Committee on Energy and Natural Resources and
the Committee on Agriculture, Nutrition, and Forestry of the Senate of
his proposed action together with an explanation of why his action is
necessary and the anticipated benefits to each territory affected. Such
programs shall be carried out in cooperation with the respective
governments of the territories and shall be covered by a memorandum of
understanding between the respective territorial government and the
Department of Agriculture. Any sums appropriated pursuant to this
paragraph shall be allocated to the agencies of the Department of
Agriculture concerned with the administration of programs in the
territories.
(d) Effective October 1, 1981, there are authorized to be
appropriated such sums as may be necessary to carry out the purposes of
this section.
Sec. 602. // 48 USC 1681 // In the event that a political union is
effected at a future time between the Territory of Guam and the
Commonwealth of the Northern Mariana Islands, the Federal Government and
each of its agencies is authorized and directed to assure that--,
(i) there will be no diminution of any rights or entitlements
otherwise eligible to said territory and Commonwealth in effect on
the effective date of such union,
(ii) there will be no adverse effect on any funds which have
been or may hereafter be authorized or appropriated for said
territory or Commonwealth, as of the effective date of such union,
or
(iii) no action is taken that would in any manner discourage
such unification.
Whenever any discrepancy exists or arises between the benefits available
for either said territory or Commonwealth under any policies or programs
authorized by law (including, but not limited to, any formulas for
matching grants-in-aid or comparable programs or benefits), the most
favorable terms available to either said territory or Commonwealth shall
be deemed applicable to said unified area after the effective date of
unification.
Sec. 603. Notwithstanding any other provision of law to the
contrary, funds appropriated under the Emergency School Aid Act for
fiscal year 1980 // 20 USC 1601 // which are available for use in
American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, the
Trust Territory of the Pacific Islands, and the Virgin Islands shall be
available in such areas for the purposes set forth in section 702 of the
Emergency School Aid Act // 20 USC 1601 // as such section was in effect
immediately before September 30, 1979.
Sec. 604. // 48 USC 1492. // (a) The Congress finds that--,
(1) the Caribbean and Pacific insular areas of Puerto Rico, the
Virgin Islands, Guam, American Samoa, the Northern Mariana
Islands, the Federated States of Micronesia, the Marshall Islands,
and Palau are virtually completely dependent on imported sources
of energy;
(2) the dependence of such areas on imported sources of energy
coupled with the increasing cost and the uncertain availability and
supply of such sources of energy will continue to frustrate the
political, social, and economic development of such areas by placing
increasingly severe fiscal burdens on the local governments of these
areas;
(3) these insular areas are endowed with a variety of renewable
sources of energy which, if developed, would alleviate their dependence
on imported sources of energy, relieve the fiscal burden on local
governments imposed by the costs of imported fuel, and strengthen the
base for political, social, and economic development;
(4) appropriate technologies are presently available to develop the
renewable energy resources of these insular areas but that comprehensive
energy plans have not been adequately developed to meet the energy
demands of these areas from renewable energy resources.
(b) The Congress declares that it is the policy of the Federal
Government to--,
(1) develop the renewable energy resources of the Caribbean and
Pacific insular areas of Puerto Rico, the Virgin Islands, Guam,
American Samoa, the Northern Mariana Islands, the Federated States
of Micronesia, the Marshall Islands, and Palau; and
(2) to assist other insular areas in the Caribbean and Pacific
Basin in the development of their renewable energy resources.
(c) The Secretary of Energy or any administrative official who may
succeed him shall prepare a comprehensive energy plan with emphasis on
indigenous renewable sources of energy for Puerto Rico, the Virgin
Islands, Guam, American Samoa, the Northern Mariana Islands, the
Federated States of Micronesia, the Marshall Islands and Palau. The
plan shall be prepared with the approval of the Secretary of the
Interior and in cooperation with the chief executive officer of each
insular area by--,
(1) surveying existing sources and uses of energy;
(2) estimating future energy needs to the year 2020, giving due
consideration to a range of economic development possibilities;
(3) assessing, in depth, the availability and potential for
development of indigenous energy sources, including solar, wind,
hydropower, ocean current and tidal, biogas, biofuel, geothermal
and ocean thermal energy conversion;
(4) assessing the mix of energy sources (including fossil
fuels) and identifying those technologies that are needed to meet
the projected demands for energy; and
(5) drafting long-term energy plans for such insular areas with
the objective of minimizing their reliance on energy imports and
making maximum use of their indigenous energy resources.
(d) The Secretary of Energy or any administrative official who may
succeed him, with the approval of the Secretary of the Interior, as part
of the comprehensive energy planning may demonstrate those indigenous
renewable energy technologies which are determined to be most cost
effective through the use of existing programs.
(e) Within two years from the date of enactment of this Act, the
Secretary of Energy or any administrative official who may succeed him
shall submit the comprehensive energy plan for each insular area to the
Congress.
(f) There are hereby authorized to be appropriated such sums as may
be necessary to carry out the purposes of this section.
Sec. 605. Effective October 1, 1981, section 22 of the Water
Resources Development Act of 1974 (Public Law 93 - 251) // 42 USC
1962d-16. // is amended by adding at the end thereof the following:
"(c) For the purposes of this section, the term ' State' means the
several States of the United States, the Commonwealth of Puerto Rico,
Guam, American Samoa, the Virgin Islands, the Commonwealth of the
Northern Marianas, and the Trust Territory of the Pacific Islands.".
Sec. 606. (a) The Congress finds that--,
(1) the Trust Territory of the Pacific Islands is composed over
two thousand islands scattered over three million square miles of
the North Pacific Ocean with a total land area of only seven
hundred square miles supporting approximately one hundred thousand
persons;
(2) the health, safety, welfare, as well as the political,
social, and economic development of the peoples of the Trust
Territory of the Pacific Islands are totally dependent on the
adequacy and regularity of inter-island transportation;
(3) the principal form of inter-island transportation,
especially for the outer islands is and will continue to be
surface transportation;
(4) at present inter-island surface transportation is
completely dependent on uncertain supplies of increasingly
expensive imported fuel;
(5) recent developments in sail-assisted technology offer the
potential for alleviating the dependence of the peoples of the
Trust Territory of the Pacific Islands on imported fuel for
surface transportation, thereby improving the capability for
regular supply schedules to the various islands, relieving the
fiscal burden on local governments caused by the costs of imported
fuel, and strengthening the base for political, social, and
economic development of the peoples of the Trust Territory of the
Pacific Islands.
(b) In order to ascertain the potential for sail-assisted technology
for inter-island transportatin in the Trust Territory of the Pacific
Islands, the Secretary of the Interior is directed to review the
transportation needs of the Trust Territory of the Pacific Islands and
submit a report to the Congress by October 1, 1981, on his findings and
recommendations.
(c) In preparing his report, the Secretary of the Interior shall
consider, but is not limited to, frequency of services, present and
alternative routes, cargo delivery, operating costs, port and docking
availability and adequacy, and the impact on energy costs of the use of
a second generation of inter-island field trip vessels using
sail-assisted technology. The report shall set forth a scientific
analysis of the potential applications of sail-assisted technology as a
means of reducing energy costs for inter-island transportion including,
but not limited to, statistics on windspeed, direction, wave heights and
currents; possible design configurations and specifications for
sail-assisted vessels; cost estimates for construction, financing, and
operation; and such other information as he deems appropriate to
determine the feasibility of sail-assisted technology for inter-island
transportation.
(d) The Secretary is directed to consult with appropriate
representatives of the various local government units in the Trust
Territory of the Pacific Islands as well as the Secretary of
Transportation, the Secretary of Commerce, and the Secretary of Defense
in preparing the report.
Sec. 607. // 48 USC 1641 // (a) In order to assist the governments of
Guam and the Virgin Islands in eliminating general fund deficits, there
is authorized to be appropriated to the Secretary of the Interior for
payment to Guam not to exceed $15,000,000 for fiscal year 1982, and
$11,000,000 for fiscal year 1983, $7,500,000 for fiscal year 1984, and
$4,000,000 for fiscal year 1985; and for payment to the Virgin Islands
not to exceed $12,000,000 for fiscal year 1982, $9,000,000 for fiscal
year 1983, $6,000,000 for fiscal year 1984, and $3,000,000 for fiscal
year 1985.
(b) The Governors of Guam and the Virgin Islands shall each submit a
plan for approval to the Secretary of the Interior in consultation with
the Secretary of the Treasury which is designed to eliminate the
respective territory's general fund deficits by the beginning of fiscal
year 1986. Such plan shall provide for--,
(1) implementation of an effective budgeting and accounting
system;
(2) realistic revenue and expenditure projections which will
progressively reduce current year general fund deficits and result
in a balanced general fund budget no later than the
beginning of fiscal year 1986;
(3) financing of accumulated general fund deficits;
(4) quarterly goals and timetables for implementing the plan.
The plan shall also indicate that the Governor has the necessary
authority to implement the plan.
(c) Not more than thirty days after the close of each quarter which
occurs after the plan required under subsection (a) of this section has
been approved by the Secretary of the Interior in consultation with the
Secretary of the Treasury and through the close of fiscal year 1985, the
respective Governor shall submit a report to the Secretary of the
Interior and the Secretary of the Treasury, certified by the respective
government comptroller, describing in detail the success or failure of
such territory in meeting the goals and timetables described in such
plan.
(d) No payment shall be made under this title until the plan required
under this section has been approved by the Secretary of the Interior in
consultation with the Secretary of the Treasury. Before making any
payment under this title after such plan has been approved, the
Secretary shall determine whether the respective territory is meeting
the goals and timetables prescribed in such plan. If the Secretary
determines that such territory is not meeting such goals or timetables,
he shall withhold payments otherwise due such territory until he
determines that such goals and timetables are being met.
Sec. 608. Authority to enter into contracts, to incur obligatins, or
to make payments under this Act shall be effective only to the extent or
in such amounts as are provided in advance in appropriations Acts.
Approved December 24, 1980.
LEGISLATIVE HISTORY:
CONGRESSIONAL RECORD, Vol. 126 (1980):
Dec. 9, considered and passed House.
Dec. 12, considered and passed Senate.
PUBLIC LAW 96-596, 94 STAT. 3469
respect to the determination of
second tier taxes, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. AMENDMENT of 1954 CODE.
Except as otherwise expressly provided, whenever in this Act an
amendment or repeal is expressed in terms of an amendment to, or repeal
of, a section or other provision, the reference shall be considered to
be made to a section or other provision of the Internal Revenue Code of
1954. // 26 USC 1 //
SEC. 2. DETERMINATION OF SECOND TIER TAXES.
(a) Date for Determining Amount of Second Tier Taxes.--,
(1) Substitution of taxable period for correction period--, The
following provisions are each amended
// 26 USC 4941-4945, 4951, 4952, 4971, 4975. //
by striking out "correction period" and inserting in lieu thereof
"taxable period":
self--,
dealer).
failure to
distribute income).
excess
business holdings).
taxable
expenditures).
self--,
dealer).
taxable
expenditures).
failure to
meet minimum funding standards).
disqualified
persons).
(2) Definition of taxable period--,
"(1) Taxable period.-The term 'taxable period' means, with
respect to any act of self-dealing, the period beginning with the
date on which the act of self-dealing occurs and ending on the
earliest of--,
respect
to the tax imposed by subsection (a)(1) under
section 6212,
(a)(1)
is assessed, or
self-dealing
is completed."
// 26 USC 4942. //
is amended to read as
follows:
"(1) Taxable period.-The term 'taxable period' means, with
respect to the undistributed income for any taxable year, the
period beginning with the first day of the taxable year and ending
on the earlier of--,
section
6212, or
is
assessed."
// 26 USC 4943. //
is amended to read as
follows:
"(2) Taxable period.-The term 'taxable period' means, with
respect to any excess business holdings of a private foundation in
a business enterprise, the period beginning on the first day on
which there are excess holdings and ending on the earlier of--,
section
6212 in respect of such holdings, or
in
respect of such holdings is assessed."
// 26 USC 4944. //
is amended to read as
follows:
"(1) Taxable period.-The term 'taxable period' means, with
respect to any investment which jeopardizes the carrying out of
exempt purposes, the period beginning with the date on which the
amount is so invested and ending on the earliest of--,
section
6212,
(a)(1)
is assessed, or
// 26 USC 4945. //
is amended to read as
follows:
"(2) Taxable period.-The term 'taxable period' means,with
respect to any taxable expenditure, the period beginning with the
date on which the taxable expenditure occurs and ending on the
earlier of--,
respect
to the tax imposed by subsection (a)(1) under
section 6212, or
(a)(1)
is assessed."
// 26 USC 4951. //
is amended to read as
follows:
"(1) Taxable period.-The term 'taxable period' means, with
respect to any act of self-dealing, the period beginning with the
date on which the act of self-dealing occurs and ending on the
earliest of--,
respect
to the tax imposed by subsection (a)(1) under
section 6212,
(a)(1)
is assessed, or
self-dealing
is completed."
// 26 USC 4952. //
is amended to read as
follows:
"(2) Taxable period.-The term 'taxable period' means, with
respect to any taxable expenditure, the period beginning with the
date on which the taxable expenditure occurs and ending on the
earlier of --,
respect
to the tax imposed by subsection (a)(1) under
section 6212, or
(a)(1)
is assessed."
// 26 USC 4971. //
is amended to read as
follows:
"(3) Taxable period.-The term 'taxable period' means, with
respect to an accumulated funding deficiency, the period beginning
with the end of the plan year in which there is an accumulated
funding deficiency and ending on the earlier of--,
is
assessed."
// 26 USC 4975. //
is amended to read as
follows:
"(2) Taxable period.-The term 'taxable period' means, with
respect to any prohibited transaction, the period beginning with
the date on which the prohibited transaction occurs and ending on
the earliest of--,
respect
to the tax imposed by subsection (a) under section 6212,
is
assessed, or
transaction
is completed."
(3) Technical amendments.--,
// 26 USC 4941. //
is amended by striking
out paragraph (4).
// 26 USC 4942. //
is amended--,
"paragraph (4)",
// 26 USC 4943. //
is amended by striking
out paragraph (3) and by redesignating paragraph (4) as
paragraph (3).
// 26 USC 4944. //
is amended by striking
out paragraph (3).
// 26 USC 4951. //
is amended by striking
out paragraph (4) and by redesignating paragraph (5) as
paragraph (4).
// 26 USC 4975. //
is amended by striking out
paragraph (6).
(4) Clerical amendments.--,
// 26 USC 4942. //
is amended by striking
out "the initial correction period provided in
subsection
(j)(2)" and inserting in lieu thereof "the correction
period (as
defined in section 4962(e))".
// 26 USC 4943. //
(as redesignated
by paragraph (3)(c)) is amended by striking
out "4942(j)(5)"
and inserting in lieu thereof "4942(j)(4)".
// 26 USC 6213. //
(relating to suspension of
filing period for certain excise taxes) is amended by
striking
out "section 4941(e)(4)" and all that follows through
the end
of such subsection and inserting in lieu thereof
"section
4962(e)."
// 26 USC 6503. //
(relating to suspension
of running of period of limitation pending correction)
is
amended by striking out "section 4941(e)(4)" and all
that
follows through the end of such subsection and
inserting in
lieu thereof "section 4962(e)."
(j)
as subsection (i).
// 26 USC 6503 //
and the amendment
made by section 362(d)(5) of the Revenue Act of 1978,
// 26 USC 6503. //
shall be
deemed to be amendments to section 6503(i) of the
Internal
Revenue Code of 1954 (as redesignated by subparagraph
(E)).
(b) Tax Court To Determine Whether Taxable Event Has Been
Corrected.-Subsection (c) of section 6214 // 26 USC 6214. // (relating
to determinations by Tax Court) is amended by adding at the end thereof
the following new sentence: " The Tax Court, in redetermining a
deficiency of any second tier tax (as defined in section 4962(b)), shall
make a determination with respect to whether the taxable event has been
corrected."
(c) Abatement of Tax Where There is Correction During Correction
Period.--,
(1) In general.-Chapter 42 is amended by adding at the end
thereof the following new subchapter:
There Is
Correction During Correction Period
" Sec. 4961. Abatement of second tier taxes where there is
correction.
Sec. 4962. Definitions.
" SEC. 4961. // 26 USC 4961. // ABATEMENENT OF SECOND TIER TAXES
WHERE THERE IS CORRECTION.
"(a) General Rule.-If any taxable event is corrected during the
correction period for such event, then any second tier tax imposed with
respect to such event (including interest additions to the tax, and
additional amounts) shall not be assessed, and if assessed the
assessment shall be abated, and if collected shall be credited or
refunded as an overpayment.
"(b) Supplemental Proceeding.-If the determination by a court that
the taxpayer is liable for a second tier tax has become final, such
court shall have jurisdiction to conduct any necessary supplemental
proceeding to determine whether the taxable event was corrected during
the correction period. Such a supplemental proceeding may be begun only
during the period which ends on the 90th day after the last day of the
correction period. Where such a supplemental proceeding has begun, the
reference in the second sentence of section 6213(a) to a final decision
of the Tax Court shall be treated as including a final decision in such
supplemental proceeding.
"(c) Suspension of Period of Collection for Second Tier Tax.--,
"(1) Proceeding in district court or court of claims.-If, not
later than 90 days after the day on which the second tier tax is
assessed, the first tier tax is paid in full and a claim for
refund of the amount so paid is filed, no levy or proceeding in
court for the collection of the second tier tax shall be made,
bgun, or prosecuted until a final resolution of a proceeding begun
as provided in paragraph (2) (and of any supplemental proceeding
with respect thereto under subsection (b)). Notwithstanding
section 7421(a), the collection by levy or proceeding may be
enjoined during the time such prohibition is in force by a
proceeding in the proper court.
"(2) Suit must be brought to determine liability.-If, within 90
days after the day on which his claim for refund is denied, the
person against whom the second tier tax was assessed fails to
begin a proceeding described in section 7422 for the determination
of his liability for such tax, paragraph (1) shall cease to apply
with respect to such tax, effective on the day following the close
of the 90-day period referred to in this paragraph.
"(3) Suspension of running of period of limitations on
collection.-The running of the period of limitations provided in
section 6502 on the collection by levy or by a proceeding in court
with respect to any second tier tax described in paragraph
(1) shall be suspended for the period during which the Secretary
is prohibited from collecting by levy or a proceeding in court.
"(4) Jeopardy collection.-If the Secretary makes a finding that
the collection of the second tier tax is in jeopardy, nothing in
this subsection shall prevent the immediate collection of such
tax.
" SEC.4962. // 26 USC 4962. // DEFINITIONS.
"(a) First Tier Tax.-For purposes of this subchapter, the term 'first
tier tax' means any tax imposed by subsection(a) of section 4941, 4942,
4943, 4944, 4945, 4951, 4952, 4971, or 4975.
"(b) Second Tier Tax.-For purposes of this subchapter, the term
'second tier tax' means any tax imposed by subsection (b) of section
4941, 4942, 4943, 4944, 4945, 4951, 4952, 4971, or 4975.
"(c) Taxable Event-For purposes of this subchapter, the term
'taxable event' means any act (or failure to act) giving rise to
liability for tax under section 4941, 4942, 4943, 4944, 4945, 4951,
4952, 4971, or 4975.
"(d) Correct.-For purposes of this subchapter--,
"(1) In general.-Except as provided in paragraph (2), the term
'correct' has the same meaning as when used in the section which
imposes the second tier tax.
"(2) Special rules.-The term 'correct' means--,
section
4942(b), reducing the amount of the undistributed
income to
zero,
section
4943(b), reducing the amount of the excess business
holdings
to zero, and
section
4944, removing the investment from jeopardy.
"(e) Correction Period.-For purposes of this subchapter--,
"(1) In general.-The term 'correction period' means, with
respect to any taxable event, the period beginning on the date on
which such event occurs and ending 90 days after the date of
mailing under section 6212 of a notice of deficiency with respect
to the second tier tax imposed on such taxable event, extended
by--,
last
sentence of section 4961(b)), and
the
taxable event.
"(2) Special rules for when taxable event occurs.-For purposes
of paragraph (1), the taxable event shall be treated as
occurring--,
which
there are excess businessholdings,
plan
year in which there is an accumulated funding
deficiency,
and
(2) Civil actions for refunds.-Paragraph (1) of section 7422(
g)
// 26 USC 7422. //
(relating to special rules for certain excise taxes imposed by
chapter 42 or 43)
// 26 USC 4940 //
is amended to read as follows:
"(1) Right to bring actions.--,
action
under this section with respect to the second tier tax.
the
terms 'taxable event', 'first tier tax', and second
tier tax'
have the respective meanings given to such terms by
section
4962."
(3) Clerical amendment.-The table of subchapters for chapter 42
is amended by adding at the end thereof the following new item:
there is correction
during correction period."
(d) Effective Dates.--,
(1) First tier taxes.-The amendments made by this section
// 26 USC 4961 //
with respect to any first tier tax shall take effect as if
included in the Internal Revenue Code of 1954 when such tax was
first imposed.
(2) Second tier taxes.-The amendments made by this section with
respect to any second tier tax shall apply only with respect to
taxes assessed after the date of the enactment of this Act.
Nothing in the preceding sentence shall be construed to permit the
assessment of a tax in a case to which, on the date of the
enactment of this Act, the doctrine of res judicata applies.
(3) First and second tier tax.-For purposes of this subsection,
the terms "first tier tax" and "second tier tax" have the
respective meanings given to such terms by section 4962 of the
Internal Revenue Code of 1954.
// 26 USC 4962. //
SEC. 3. TREATMENT OF CERTAIN CHARITABLE TRUSTS FOR PURPOSES OF THE
MINIMUM TAX.
(a) General Rule.-Subparagraph (C) of section 57(b)(2) // 26 USC 57.
// (relating to treatment of certain charitable contributions of trusts
for purposes of the minimum tax) is amended by redesignating clauses
(iv) and (v) as clauses (v) and (vi), respectively, and by inserting
after clauses (iii) the following new clause:
"(iv) deductions allowable to a trust--,
(b) Effective Date.-The amendments made by subsection (a) // 26 USC
57 // shall apply to taxable years beginning after December 31, 1975.
SEC. 4. EXCISE TAXES ON TIRES.
(a) Reductions in Rate of Tax.--,
(1) In general.--,
// 26 USC 4071. //
is amended by striking out "10 cents"
and inserting "9.75 cents".
cents"
and inserting "4.875 cents".
cents"
and inserting "4.875 cents".
(2) Effective Date.-The amendments made by this subsection
// 26 USC 4071 //
shall apply on and after January 1, 1981.
(b) Determination of Overpayment.--, // 26 USC 4071 //
(1) In general.-The determination of the extent to which any
overpayment of tax imposed by section 4071(a)(1) or (2) or section
4071(b) has arisen by reason of an adjustment of a tire after the
original sale pursuant to a warranty or guarantee, and the
allowance of a credit or refund of any such overpayment, shall be
determined in accordance with the principles set forth in
regulations and rulings relating thereto to the extent in effect
on March 31, 1978.
(2) Effective date.-This subsection shall apply to the
adjustment of any tire after March 31, 1978 and prior to January
1, 1983.
(c) Tires and Inner Tubes.--,
(1) In general.-Paragraph (1) of section 6416(b)
// 26 USC 4061 //
(relating to price readjustments) is amended to read as follows:
"(1) Price readjustments.--,
(B)
or (C), if the price of any article in respect of
which a tax,
based on such price, is imposed by chapter 32,
// 26 USC 4061 //
is readjusted
by reason of the return or repossession of the article
or a
covering or container, or by a bona fide discount,
rebate, or
allowance, including a readjustment for local
advertising
(but only to the extent provided in section 4216(e) (2)
and (3)),
the part of the tax proportionate to the part of the
price
repaid or credited to the purchaser shall be deemed to
be an
overpayment.
was
computed under section 4223(b)(2); but if the price for
which
such article was sold is readjusted by reson of the
return or
repossession of the article, the part of the tax
proportionate
to the part of such price repaid or credited to the
purchaser
shall be deemed to be an overpayment.
4071(b)
shall be allowed or made by reason of an adjustment of
a tire
pursuant to a warranty or guarantee."
(2) Effective date.-The amendments made by this subsection
// 26 USC 6416 //
shall apply to the adjustments of any tire after December 31,
1982.
SEC. 5. TAX TREATMENT OF PROCEEDS HELD IN TRUST FOR KLAMATH INDIAN
TRIBE.
(a) In General.-The first section of the Act // 25 USC 564j //
entitled " An Act to exclude from gross income gains from the
condemnation of certain forest lands held in trust for the Klamath
Indian Tribe", approved August 9, 1975, is amended by striking out "gain
resulting from" and inserting in lieu thereof "all amounts realized by
the trust from".
(b) Effective Date.-The amendment made by subsection (a) // 25 USC
564j // shall apply to all amounts whether received before, on, or after
the date of the enactment of this Act.
Approved December 24, 1980.
LEGISLATIVE HISTORY:
HOUSE REPORT No.96 - 912 (Comm. on Ways and Means).
SENATE REPORT No. 96 - 1034 (Comm. on Finance).
CONGRESSIONAL RECORD, Vol. 126 (1980):
May 20, considered and passed House.
Dec. 13, considered and passed Senate, amended; House agreed
to Senate amendments with amendments; Senate agreed to House
amendments.
PUBLIC LAW 96-595, 94 STAT. 3464
respect to net operating loss
carryovers of taxpayers who cease to be real estate
investment trusts, to increase
interest rates on certain United States retirement
bonds, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. NET OPERATING LOSS CARRYOVER FOR CERTAIN REITS.
(a) In General.-Subparagraph (E) of section 172(b)(1) of the Internal
Revenue Code of 1954 // 26 USC 172. // (relating to net operating loss
deduction) is amended to read as follows:
"(E)(i) A net operating loss for a REIT year--,
and
"(ii) In the case of any net operating loss for a taxable year
which is not a REIT year--,
"(iii) For purposes of this subparagraph, the term ' REIT year'
means any taxable year for which the provisions of part II of
subchapter M (relating to real estate investment trusts) apply to
the taxpayer.".
(b) Effective Date.-The amendment made by subsection (a) // 26 USC
172 // shall apply to the determination of the net operating loss
deduction for taxable years ending after October 4, 1976. For purposes
of applying the preceding sentence to any net operating loss for a
taxable year which is not a REIT year and which ends on or before
October 4, 1976, subclause (II) of section 172(b)(1)(E)(ii) of the
Internal Revenue Code of 1954 // 26 USC 172. // shall be applied by
substituting "the number of REIT years to which such loss was a net
operating loss carryback" for "the number of taxable years to which such
loss may not be a net operating loss carryback by reason of subclause
(I)". In the case of a net operating loss for a taxable year described
in the preceding sentence, subclause (II) of section 172(b)( 1)(E)(ii)
of such Code shall not apply to any taxpayer which acted so as to cause
it to cease to qualify as a "real estate investment trust" within the
meaning of section 856 of such Code // 26 USC 856. // if the principal
purpose for such action was to secure the benefit of the allowance of a
net operating loss carryover under section 172(b)(1)(B) of such Code.
SEC. 2. INCREASES IN INTEREST RATES PAYABLE ON UNITED STATES
RETIREMENT PLAN AND INDIVIDUAL RETIREMENT BONDS.
(a) In General.-The first section of the Second Liberty Bond Act (31
U.S.C. 752) is amended by adding at the end thereof the following new
paragraph:
" The Secretary of the Treasury, with the approval of the President,
may provide by regulations that the investment yield on any offerings of
bonds issued under this Act which are described in section 405(b) or
409(a) of the Internal Revenue Code of 1954 // 26 USC 405, 409. //
(relating to retirement plan bonds and individual retirement bonds,
respectively) be increased for the interest accrual periods specified in
such regulations so that the investment yield on such bonds for such
periods is consistent with the investment yield on new offerings of such
bonds.".
(b) Effective Date.-The amendment made by subsection (a) // 31 USC
752 // shall apply with respect to the investment yield on bonds issued
before, on, or after the date of the enactment of this Act, but only for
purposes of increasing the investment yield on such bonds for interest
accrual periods beginning after the date of enactment of this Act.
SEC. 3. GENERAL STOCK OWNERSHIP CORPORATIONS.
(a) In General.-Subchapter U of the Internal Revenue Code of 1954 //
26 USC 1391. // (relating to general stock ownership corporations) is
amended--,
(1) by inserting "or the estate of a deceased shareholder"
after " State" in section 1391(a)(4)(D)(ii);
(2) by striking out " Individuals" in the caption of section
1391(c) and inserting in lieu thereof " Individual";
(3) by striking out "1393" in section 1392(a) and inserting in
lieu thereof "1396(b)";
(4) by striking out "and all succeeding years" in section
1392(b)(1);
(5) by striking out "section, the term 'taxable income''' in
section 1393(a)(2) and inserting in lieu thereof "subchapter, the
taxable income";
(6) by striking out "a GSOC" in sections 1393(a)(2), 1393(b)(
3), 1394(c), and 1396(b) and inserting in lieu thereof "an
electing GSOC";
(7) by striking out " GSOC's" in the heading for section 1394
and inserting in lieu thereof " GSOC";
(8) by striking out "the GSOC" in sections 1393(b)(3) and
1394(d) and inserting in lieu thereof "an electing GSOC";
(9) by striking out " A GSOC" in section 1396(a) and inserting
in lieu thereof " An electing GSOC";
(10) by adding at the end of section 1396(b) the following: "
Such tax shall be deductible as an ordinary and necessary expense
of the corporation under section 162."; and
(11) by amending the table of sections for such subchapter to
read as follows:
" Sec. 1391 Definitions.
" Sec. 1392. Election by GSOC.
" Sec. 1393. GSOC taxable income taxed to shareholders.
" Sec. 1394. Rules applicable to distributions of an electing GSOC.
" Sec. 1395. Adjustment to basis of stock of shareholders.
" Sec. 1396. Minimum distributions.
" Sec. 1397. Special rules applicable to an electing GSOC.".
(b) Conforming Amendment.-The last sentence of section 6039 B of such
Code // 26 USC 6039 B. // (relating to return of general stock
ownership corporations) is amended by inserting "electing" after "
Every".
(c) Effective Date.-The amendments made by this section // USC 1391
// shall apply with respect to corporations chartered after December 31,
1978, and before January 1, 1984.
SEC. 4. CHARITABLE SERVICES PERFORMED ABROAD.
(a) In General.-Subsection (a) of section 911 of the Internal Revenue
Code of 1954 // 26 USC 911. // (relating to income earned by
individuals in certain camps) is amended by inserting "or who performs
qualified charitable services in a lesser developed country," after
"hardship area,".
(b) Dollar Limitations.--,
(1) In General.-Subparagraph (A) of subsection (c)(1) of such
section 911 of such Code is amended to read as follows:
services
excluded from the gross income of the individual
under subsection (a) for the taxable year shall not
exceed an amount which shall be computed on a daily
basis at an annual rate of $20,000.
shall
not (after the application of clause (i) with respect to
such earned income) exceed $20,000 reduced by the
amount of the earned income attributable to qualified
charitable services excluded from gross income under
subsection (a) for the taxable year.".
(2) Definitions.-Subsection (c)(1) of such section 911 of such
Code is amended by adding at the end thereof the following:
services'
means services performed by an employee for an employer
which--,
developed
country' means any foreign country other than--,
(c) Technical Amendments.--,
(1) The heading for such section 911 of such Code
// 26 USC 911. //
is amended by inserting " OR FROM CHARITABLE SERVICES" after "
CAMPS".
(2) The item relating to section 911 in the table of sections
for subpart B of part III of subchapter N of chapter 1 of such
Code is amended by inserting "or from charitable services" after
"camps".
(d) Effective Date.-The amendments made by this section // 26 USC 911
// shall apply to taxable years beginning after December 31, 1978.
SEC. 5. ARBITRAGE REQUIREMENTS FOR MORTGAGE SUBSIDY BONDS.
(a) General Rule.-Paragraph (4) of section 103 A(i) of the Internal
Revenue Code of 1954 // 26 USC 103 A. // (relating to requirements
related to arbitrage) is amended by adding at the end thereof the
following new subparagraphs:
"(C) Reduction where issuer does not use full 1 percentage
point under paragraph (2).--,
(determined
under this paragraph without regard to this
subparagraph) shall be reduced by the unused paragraph
(2) amount.
point.
Such amount shall be fixed and determined as of the
yield determination date.
"(D) Election to pay united states.-Subparagraph (A) shall be
satisfied with respect to any issue if the issuer elects before
issuing the obligations to pay over to the United States--,
"(E) Simplified accounting.-The Secretary shall permit any
simplified system of accounting for purposes of this paragraph
which the issuer establishes to the satisfaction of the Secretary
will assure that the purposes of this paragraph are carried out.".
(b) Technical Amendment.-Paragraph (8) of section 103 A(1) of such
Code is amended by inserting "or paid to the United States" after
"credited to mortgagors".
(c) Effective Date.-The amendments made by this section // 26 USC 103
A // shall take effect as if included in the amendments made by section
1102 of the Mortgage Subsidy Bond Tax Act of 1980.
Approved December 24, 1980.
LEGISLATIVE HISTORY:
HOUSE REPORT No. 96 - 1045 (Comm. on Ways and Means).
SENATE REPORT No. 96 - 1037 (Comm. on Finance).
CONGRESSIONAL RECORD, Vol. 126 (1980):
June 17, considered and failed of passage.
Nov. 17, considered and passed House.
Dec. 13, considered and passed Senate, amended; House agreed
to Senate amendments.
PUBLIC LAW 96-594, 94 STAT. 3453, VESSEL DOCUMENTAION ACT
documentation of vessels, and for
other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SEC. 101. SHORT TITLE.
This title // 46 USC 65 // may be cited as the " Vessel Documentation
Act".
SEC. 102. // 46 USC 65. // DEFINITIONS.
As used in this title--,
(1) "documented vessel" means a vessel for which a certificate
of documentation has been issued under this title;
(2) "fisheries" includes the planting, cultivation, catching,
taking, or harvesting of fish, shellfish, marine animals, pearls,
shells, or marine vegetation at any place within the fishery
conservation zone established by section 101 of the Fishery
Conservation and Management Act of 1976 (16 U.S.C. 1811); and
(3) " Secretary" means the Secretary of the department in which
the Coast Guard is operating.
SEC. 103. // 46 USC 65a. // PORTS OF DOCUMENTATION.
The Secretary shall designate ports of documentation in the United
States where vessels may be documented and instruments affecting title
to, or interest in, documented vessels may be recorded. The Secretary
shall specify the geographic area to be served by each designated port,
and he may discontinue, relocate, or designate additional ports of
documentation.
SEC. 104. // 46 USC 65b. // VESSELS ELIGIBLE FOR DOCUMENTATION.
Any vessel of at least five net tons that is not registered under the
laws of a foreign country is eligible for documentation if it is owned
by--,
(1) an individual who is a citizen of the United States;
(2) a partnership or association whose members are all citizens
of the United States;
(3) a corporation created under the laws of the United States,
or any State, territory, or possession thereof, or of the District
of Columbia, or the Commonwealth of Puerto Rico; whose president
or other chief executive officer and chairman of its board of
directors are citizens of the United States and no more of its
directors are noncitizens than a minority of the number necessary
to constitute a quorum;
(4) the United States Government; or
(5) the government of any State, territory, or possession of
the United States, the District of Columbia, or the Commonwealth
of Puerto Rico.
SEC. 105. // 46 USC 65c. // HOME PORTS.
(a) With the approval of the Secretary and subject to such
regulations as he may prescribe, the port of documentation selected by
an owner for the documentation of his vessel shall be the vessel's home
port.
(b) Once a vessel's home port has been fixed as provided in
subsection (a), it may not be changed without the approval of the
Secretary, subject to such regulations as he may prescribe.
SEC. 106. // 46 USC 65d. // NAME OF VESSEL.
(a) At the time of application for initial documentation of a vessel,
the owner shall provide a name for the vessel. Subject to the approval
of the Secretary and upon the issuance of a certificate of
documentation, that name shall become the vessel's name of record.
(b) Once a vessel's name of record has been fixed as provided in
subsection (a), it shall not be changed without the approval of the
Secretary, subject to such regulations as he may prescribe.
(c) The Secretary may prescribe a reasonable fee for changing a
documented vessel's name of record.
SEC. 107. // 46 USC 65e. // CERTIFICATE OF DOCUMENTATION:
APPLICATION; ISSUANCE; FORM; EXHIBITION.
(a) Upon application by the owner of any vessel eligible for
documentation, the Secretary shall issue a certificate of documentation
of a type specified in section 110, 111, 112, 113, or 114 of this title.
(b) The Secretary may prescribe the form of, the manner of filing,
and the information to be contained in, applications for certificates of
documentation.
(c) Each certificate of documentation shall--,
(1) contain the name, the home port, and a description of the
vessel for which it is issued;
(2) identify its owner; and
(3) be in the form and contain any additional information
prescribed by the Secretary.
(d) The Secretary shall, by regulation, prescribe procedures to
insure the integrity of, and the accuracy of information contained in,
certificates of documentation issued under this title.
(e) The owner and the master of each documented vessel shall make the
vessel's certificate of documentation available for examination as the
law may require or as the Secretary may prescribe.
SEC. 108. // 46 USC 65f. // NUMBERS; SIGNAL LETTERS;
IDENTIFICATION MARKINGS.
(a) The Secretary shall maintain a numbering system for the
identification of documented vessels and shall assign a number to each
documented vessel.
(b) The Secretary may maintain a system of signal letters for
documented vessels.
(c) The owner of each documented vessel shall affix to the vessel and
maintain in the manner prescribed by the Secretary the number assigned
under subsection (a) and any other identification markings the Secretary
may prescribe.
SEC. 109. // 46 USC 65g. // PURPOSE OF DOCUMENTATION.
A certificate of documentation issued under this title is--,
(1) conclusive evidence of nationality for international
purposes, but not in any proceeding conducted under the laws of
the United STATES;
(2) except in the case of a pleasure vessel license, conclusive
evidence of qualification to be employed in a specified trade;
and
(3) not conclusive evidence of ownership in any proceeding in
which ownership is in issue.
SEC. 110. // 46 USC 65h. // CERTIFICATE OF DOCUMENTATION; REGISTRY.
(a) A registry may be issued for any vessel that is eligible for
documentation.
(b) A vessel for which a registry is issued may be employed in
foreign trade or trade with Guam, American Samoa, Wake, Midway, or
Kingman Reef.
(c) Upon application of the owner of any vessel that qualifies for a
coastwise license under section 111 of this title, a Great Lakes license
under section 112 of this title, or a fishery license under section 113
of this title, the Secretary may issue a registry appropriately endorsed
authorizing the vessel to be employed in the coastwise trade, the Great
Lakes trade, or the fisheries, as the case may be.
(d) Except as provided in sections 111, 112, and 113 of this title, a
foreign built vessel registered pursuant to this section may not engage
in the coastwise trade, the Great Lakes trade, or the fisheries.
SEC. 111. // 46 USC 65i. // CERTIFICATE OF DOCUMENTATION: COASTWISE
LICENSE.
(a) A coastwise license or, as provided in section 110(c) of this
title, an appropriately endorsed registry, may be issued for any vessel
that--,
(1) is eligible for documentation;
(2) was built in the United States (or in the case of a vessel
not built in the United States, has been captured in war by
citizens of the United States and lawfully condemned as prize, has
been adjudged to be forfeited for a breach of the laws of the
United States, or has qualified for documentation under section
4136 of the Revised Statutes of the United States, as amended (46
U.S.C. 14)); and
(3) otherwise qualifies under laws of the United States to be
employed in the coastwise trade.
(b) Only a vessel for which a coastwise license or an appropriately
endorsed registry is issued may, subject to the laws of the United
States regulating those trades, be employed in--,
(1) the coastwise trade; and
(2) the fisheries.
SEC. 112. // 46 USC 65j. // CERTIFICATE OF DOCUMENTATION: GREAT
LAKES LICENSE.
(a) A Great Lakes license, or, as provided in section 110(c) of this
title, an appropriately endorsed registry, may be issued for any vessel
that--,
(1) is eligible for documentation;
(2) was built in the United States (or in the case of a vessel
not built in the United States, has been captured in war by
citizens of the United States and lawfully condemned as prize, has
been adjudged to be forfeited for a breach of the laws of the
United States, or has qualified for documentation under section
4136 of the Revised Statutes of the United States, as amended (46
U.S.C. 14)); and
(3) otherwise qualifies under the laws of the United States to
be employed in the coastwise trade.
(b) Only a vessel for which a Great Lakes license or an appropriately
endorsed registry is issued may, on the Great Lakes and their tributary
and connecting waters and subject to the laws of the United States
regulating those trades, be employed in--,
(1) the coastwise trade;
(2) trade with Canada; and
(3) the fisheries.
SEC. 113. // 46 USC 65k. // CERTIFICATE OF DOCUMENTATION: FISHERY
LICENSE.
(a) A fishery license, or, as provided in section 110(c) of this
title, an appropriately endorsed registry, may be issued for any vessel
that--,
(1) is eligible for documentation;
(2) was built in the United States (or in the case of a vessel
not built in the United States, has been captured in war by
citizens of the United States and lawfully condemned as prize, has
been adjudged to be forfeited for a breach of the laws of the
United States, or has qualified for documentation under section
4136 of the Revised Statutes of the United States, as amended (46
U.S.C. 14)); and
(3) otherwise qualifies under the laws of the United States to
be employed in the fisheries.
(b) Subject to the laws of the United States regulating the
fisheries, only a vessel for which a fishery license or an appropriately
endorsed registry is issued may be employed in the trade.
SEC. 114. // 46 USC 65l. // CERTIFICATE OF DOCUMENTATION: PLEASURE
VESSEL LICENSE.
(a) A pleasure vessel license may be issued for any vessel that--,
(1) is eligible for documentation, and
(2) is to be used exclusively for pleasure.
(b) A licensed pleasure vessel may proceed from or to any port of the
United States and to any foreign port without entering or clearing with
the United States Customs Service.
(c) Notwithstanding any other law, the Secretary may prescribe
reasonable fees for issuing, renewing, or replacing a pleasure vessel
license; or for providing any other service in connection with a
pleasure vessel license. The fees shall be based on the costs of the
service provided.
SEC. 115. // 46 USC 65m. // VESSEL LIMITED TO TRADE COVERED BY
CERTIFICATE OF DOCUMENTATION; EXEMPTIONS; PENALTY.
(a) A vessel may not be employed in any trade other than a trade
covered by the certificate of documentation issued for that vessel. A
documented pleasure vessel may not be used for purposes other than
pleasure. However, any certificate of documentation may, under
regulations prescribed by the Secretary, be exchanged for any other type
of certificate of documentation,or appropriately endorsed for any trade,
for which the vessel qualifies.
(b) A non-self-propelled vessel which is qualified to be employed in
the coastwise trade may, without being documented, to be employed in
that trade within a harbor or on the rivers or inland lakes of the
United States, or on the internal waters or canals of any State.
(c) Whenever a vessel is employed in a trade that is not covered by
the certificate of documentation issued for that vessel or a documented
pleasure vessel is used other than for pleasure, the vessel, together
with its equipment, is liable to seizure by and forfeiture to the United
States.
(d) A documented vessel may not be placed under the command of a
person other than a citizen of the United States.
SEC. 116. // 46 USC 65n. // FALSIFICATION IN DOCUMENTATION:
FRAUDULENT USE OF DOCUMENT; PENALTY.
(a) Whenever the owner of a vessel knowingly falsifies or conceals a
material fact, or makes a false statement or representation in
connection with the documentation of his vessel under this title, in
addition to any other penalty provided by law, that vessel, together
with its equipment, is liable to seizure by and forfeiture to the United
States.
(b) Whenever a certificate of documentation is knowingly and
fraudulently used for any vessel, that vessel, together with its
equipment, is liable to seizure by and forfeiture to the United States.
SEC. 117. // 46 USC 65o. // CERTIFICATE OF DOCUMENTATION:
TERMINATION OF VALIDITY.
(a) A certificate of documentation is invalid if the vessel for which
it is issued--,
(1) no longer meets the requirements of this Act and the
regulations prescribed thereunder pertaining to that certificate
of documentation; or
(2) is placed under the command of a person who is not a
citizen of the United States.
(b) Except as provided by subsection (o) of section 30 of the Act of
June 5, 1920, as amended (46 U.S.C. 961(a)), an invalid certificate of
documentation shall be surrendered in accordance with regulations
prescribed by the Secretary.
SEC. 118. // 46 USC 65p. // VESSELS PROCURED OUTSIDE THE UNITED
STATES.
(a) The Secretary and the Secretary of State, acting jointly, may
provide for the issuance of an appropriate document for any vessel
procured outside the United States that meets the ownership requirements
of section 104 of this title.
(b) Subject to any limitations the Secretary may prescribe, a vessel
for which an appropriate document is issued under this section may
proceed to the United States and engage en route in the foreign trade or
trade with Guam, American Samoa, Wake, Midway, or Kingman Reef. Upon
the vessel's arrival in the United States the document shall be
surrendered in accordance with regulations prescribed by the Secretary.
(c) A vessel for which a document is issued under this section is
subject to the jurisdiction and laws of the United States. However, the
Secretary may suspend for a period not to exceed six months the
application of any vessel inspection law administered by him, or any
regulation issued thereunder, if he considers the suspension to be in
the public interest.
SEC. 119. // 46 USC 65q. // RECORDING OF UNITED STATES BUILT
VESSELS.
The Secretary may provide for the recording and certifying of any
information pertaining to vessels built in the United States that he
considers to be in the public interest.
SEC. 120. // 46 USC 65r. // REGISTRATION OF FUNNEL MARKS AND HOUSE
FLAGS.
The Secretary shall provide for the registration of funnel marks and
house flags by owners of vessels.
SEC. 121. // 46 USC 65s. // LIST OF DOCUMENTED VESSELS.
The Secretary shall publish periodically a list of all documented
vessels together with any information pertaining to them that he
considers pertinent or useful.
SEC. 122. // 46 USC 65t. // REPORTS.
To insure compliance with this title and the laws governing the
qualifications of vessels to engage in the coastwise trade and the
fisheries, the Secretary may require owners and masters of documented
vessels to submit reports in any reasonable form and manner he may
prescribe.
SEC. 123. // 46 USC 65u. // VIOLATIONS; PENALTY.
(a) Any person who is found by the Secretary, after notice and an
opportunity for a hearing, to have violated this title or a regulation
issued hereunder shall be liable to the United States for a civil
penalty, not to exceed $500 for each violation. Each day of a
continuing violation shall constitute a separate violation. The amount
of the penalty shall be assessed by the Secretary, or his designee, by
written notice. In determining the amount of the penalty, the Secretary
shall take into account the nature, circumstances, extent, and gravity
of the prohibited acts committed and, with respect to the violator, the
degree of culpability, any history of prior offenses, ability to pay,
and such other matters as justice may require.
(b) The Secretary may compromise, modify, or remit, with or without
conditions, any civil penalty under this section.
(c) If any person fails to pay an assessment of a civil penalty after
it has become final, the Secretary may refer the matter to the Attorney
General for collection in any appropriate district court of the United
States.
SEC. 124. // 46 USC 65v. // DELEGATIONS AND REGULATIONS.
The Secretary may--,
(1) delegate, and authorize successive redelegations of, any of
the duties or powers conferred on him by this title; and
(2) prescribe regulations to carry out this title.
SEC. 125. // 46 USC 65w. // RELATED TERMS IN OTHER LAWS.
With respect to the documentation of a vessel whenever used in any
law, regulation, document ruling, or other official act--,
(1) "certificate of registry", "registry", and "register" mean
a registry as provided for in section 110 of this title;
(2) "license", "enrollment and license", "license for the
coastwise (or coasting) trade", and "enrollment and license for
the coastwise (or coasting) trade" mean a coastwise license as
provided for in section 111 of this title;
(3) "enrollment and license to engage in the foreign and
coastwise (or coasting) trade on the northern, northeastern, and
northwestern frontiers, otherwise than by sea" means a Great Lakes
license as provided for in section 112 of this title;
(4) "license for the fisheries" and "enrollment and license for
the fisheries" mean a fishery license as provided for in section
113 of this title; and
(5) "yacht" means a pleasure vessel whether or not documented.
SEC. 126. AMENDMENTS TO OTHER LAWS.
(a) Section 4131 of the Revised Statutes of the United States, as
amended (46 U.S.C. 221), is further amended to read as follows: " Only
a citizen of the United States may serve as master, chief engineer, or
officer in charge of a deck watch or engineering watch on any vessel
documented under the laws of the United States. However, if a
documented vessel is deprived of the services of any officer, other than
the master, while on a foreign voyage and a vacancy is thereby created,
until the vessel's first return to a United States port where a United
States citizen replacement can be obtained, a person who is not a
citizen of the United States may serve in--,
"(1) the vacancy; or
"(2) any vacancy resulting from the promotion of another to
fill the original vacancy.".
(b) Section 4311 of the Revised Statutes of the United States, as
amended (46 U.S.C. 251), is further amended by striking the first and
third sentences of subsection (a).
(c) Section 4320 of the Revised Statutes of the United States, as
amended (46 U.S.C. 262), is further amended by--,
(1) striking the word "licensed" in the first sentence and
inserting in lieu thereof the word "documented"; and
(2) striking the last sentence.
(d) Section 4377 of the Revised Statutes of the United States, as
amended (46 U.S.C. 325), is further amended by striking the second
sentence.
(e) Section 7 of the Act of June 19, 1886, as amended (46 U.S.C.
319), is further amended by--,
(1) striking the first sentence and inserting in lieu thereof
the following:
" Whenever a vessel, entitled to be documented and not so documented,
is employed in a trade for which certificates of documentation are
issued under the vessel documentation laws, other than a trade covered
by a registry, the vessel is liable to a civil penalty of $500 for each
port at which it arrives without the proper certificate of
documentation, and if it has on board any merchandise of foreign growth
or manufacture (sea stores excepted), or any taxable domestic spirits,
wines, or other alcoholic liquors, on which the duties or taxes have not
been paid or secured to be paid, the vessel, together with its equipment
and cargo, is liable to seizure and forfeiture."; and
(2) striking the last sentence.
SEC. 127. // 46 USC 65 // REPEALS.
The following laws are repealed, except with respect to rights and
duties that matured, penalties that were incurred, and proceedings that
were begun before the effective date of this title:
LISTING OF REPEALED LAWS OMITTED.
SEC. 128. // 46 USC 65 // EFFECTIVE DATE.
This title shall be effective on the first day of the eighteenth
month following the month in which enacted.
Sec. 201. Short Title.-This Act // 46 USC 71 // may be cited as the
" Tonnage Measurement Simplification Act".
Sec. 202. Measurement.-Section 4148 of the Revised Statutes of the
United States, as amended (46 U.S.C. 71) is further amended to read as
follows:
" Sec. 4148. (a) Before a vessel is documented or recorded under the
laws of the United States, or where the application of a law of the
United States to a vessel is determined by its tonnage, the vessel shall
be measured by the Secretary of the department in which the Coast Guard
is operating. The Secretary may, by regulation, provide for the
temporary documentation of a vessel prior to the measurement required by
this section.
"(b) A vessel required to be measured under subsection (a) of this
section, other than a vessel used exclusively for pleasure, shall be
measured as prescribed in sections 4151 and 4153 of the Revised Statutes
of the United States, // 46 USC 75, 77. // as amended, and to the
extent applicable, as prescribed in Public Law 89 - 219, September 29,
1965 (79 Stat. 891; 46 U.S.C. 83 - 83k) if--,
"(1) it engages or intends to engage in an international voyage
by sea; or
"(2) it is at least twenty-four meters in length and is
self-propelled.
"(c) A vessel not required to be measured under subsection (b) of
this section may be so measured if requested by its owner. A vessel not
measured under subsection (b) shall be assigned gross and net tonnages
by the Secretary which are functions of its length, breadth, depth, and
other dimensions, including appropriate coefficients. The Secretary
shall prescribe the manner in which dimensions are measured and which
coefficients are appropriate. The resulting gross tonnages, taken as a
group, shall reasonably reflect the relative internal volumes of the
vessels measured, and the resulting net tonnages shall be in
approximately the same ratios to corresponding gross tonnages as are the
net and gross tonnages of comparable vessels measured under subsection
(b) of this section. In accordance with regulations issued under this
subsection, the Secretary may determine the gross and net tonnages of a
vessel which is representative of a designated class, model, or type and
may assign those gross and net tonnages to other vessels of the same
class, model, or type.
"(d) A vessel shall be remeasured if--,
"(1) the vessel is altered or the use of its space is changed
so that its gross or net tonnage is affected;
"(2) having been measured under subsection (c) of this section,
the vessel becomes, by use or alteration, subject to subsection
(b) of this section; or
"(3) having been measured under subsection (b) of this section
and not required to be so measured, the owner requests that the
vessel be measured under subsection (c) of this section.
Except as provided in this subsection, a vessel that has been measured
is not required to be remeasured to obtain another document.
"(e) The Secretary shall make such regulations as may be necessary to
carry out the provisions of sections 4148, 4149, 4150, 4151, and 4153 of
the Revised Statutes, as amended (46 U.S.C. 71, 72, 74, 75, 77).".
Sec. 203. // 46 USC 71 // APPLICATION.- A vessel measured prior to
the effective date of this title under sections 4151 and 4153 of the
Revised Statutes of the United States, // 46 USC 75, 77. // as amended,
is considered as having been measured under section 4148(b) of the
Revised Statutes of the United States, // 46 USC 71. // as amended, by
this act.
Sec. 204. Effective Date.-The provisions of this title // 46 USC 71
// shall take effect on the first day of the twelfth month following the
month in which enacted.
Sec. 301. The penultimate sentence of section 5(b) of the Act of May
27, 1936 (49 U.S.C. 369(b)), // 46 USC 369. // as amended, is amended
by striking " November 1, 1983," and substituting " Novermber 1, 1988.".
Sec. 302. There is authorized to be appropriated to the Secretary of
Transportation $500,000 for fiscal year 1981 to conduct a study of the
feasibility of constructing a new two track railroad drawbridge across
Coos Bay, Oregon, which would replace the existing Southern Pacific
Railroad drawbridge located at mile 9.0 and would have a clear
navigational opening of 400 feet or such lesser clearance as the
Secretary may determine to be reasonable. Such study shall include an
analysis of any modifications to the Coos Bay City Airport that would be
required to permit construction of a new railroad drawbridge.
Sec. 303. Notwithstanding the provisions of title V, Merchant Marine
Act of 1936 and section 11, Merchant Ship Sales Act of 1946, // 46 USC
1151, 50 USC app. 1744. // the Secretary of Commerce is hereby
authorized to transfer, without reimbursement, the title and ownership
of V4-M-A1 ocean tug Scotch Cap to the Superior-Douglas County Museum in
Superior, Wisconsin, for use as a maritime museum. The vessel shall be
delivered to the museum at the place where the vessel is located on the
effective date of this Act, in its present condition, without cost to
the United States. While the vessel is owned by the Superior-Douglas
County Museum it shall be used solely as a maritime museum, and such
vessel shall not be used for operation or transportation purposes of any
nature whatsoever. In the event that the United States should have need
for the vessel, the Superior-Douglas County Museum, on request of the
Secretary of Commerce shall make the vessel available to the United
States without cost. In the event the Superior-Douglas County Museum no
longer requires the vessel for the purposes of this Act, such vessel
shall be conveyed back to the United States in as good condition as when
received, except for ordinary wear and tear, to be delivered by the
Superior-Douglas County Museum to the point of original delivery without
any cost to the United States.
Approved December 24, 1980.
LEGISLATIVE HISTORY:
HOUSE REPORT No. 96 - 428 (Comm. on Merchant Marine and Fisheries).
CONGRESSIONAL RECORD:
Vol. 125 (1979): Sept. 17, considered and passed House.
Vol. 126 (1980): Dec. 9, considered and passed Senate,
amended. Dec. 10, House concurred in Senate amendment.
PUBLIC LAW 96-593, 94 STAT. 3452
that any employee who is a
member of a religion or sect historically holding
conscientious objection to joining
or financially supporting a labor organization shall
not be required to do so.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That section 19 of the
National Labor Relations Act // 29 USC 169. // be replaced by a new
section 19 as follows:
" Sec. 19. Any employee who is a member of and adheres to
established and traditional tenets or teachings of a bona fide religion,
body, or sect which has historically held conscientious objections to
joining or financially supporting labor organizations shall not be
required to join or financially support any labor organization as a
condition of employment; except that such employee may be required in a
contract between such employees' employer and a labor organization in
lieu of periodic dues and initiation fees, to pay sums equal to such
dues and initiation fees to a nonreligious, nonlabor organization
charitable fund exempt from taxation under section 501(c)( 3) of title
26 of the Internal Revenue Code, // 26 USC 501. // chosen by such
employee from a list of at least three such funds, designated in such
contract or if the contract fails to designate such funds, then to any
such fund chosen by the employee. If such employee who holds
conscientious objections pursuant to this section requests the labor
organization to use the grievance-arbitration procedure on the
employee's behalf, the labor organization is authorized to charge the
employee for the reasonable cost of using such procedure.".
Approved December 24, 1980.
LEGISLATIVE HISTORY:
HOUSE REPORT No. 96 - 496 (Comm. on Education and Labor).
CONGRESSIONAL RECORD, Vol. 126 (1980):
Feb. 11, 12, considered and passed House.
Dec. 13, considered and passed Senate.
WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 17, No. 1:
Jan. 2, Presidential statement.
PUBLIC LAW 96-592, 94 STAT. 3437, FARM CREDIT ACT AMENDMENTS OF 1980
Credit System institutions to
improve their services to borrowers, and for other
purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That this Act // 12 USC
2001. // may be cited as the " Farm Credit Act Amendments of 1980".
Sec. 101. Section 1.4 of the Farm Credit Act of 1971 // 12 USC 2012.
// is amended by--,
(1) striking out in paragraph (6) "loans and" and inserting in
lieu thereof "and participate in loans, make";
(2) inserting before the period at the end of paragraph (12) ",
participate with one or more other Farm Credit System institutions
in loans made under this title or other titles of this Act on the
basis prescribed in section 4.18 of this Act, and participate with
lenders which are not Farm Credit System institutions in loans
that the bank is authorized to make under this title";
(3) inserting after " System" in the first sentence of
paragraph (14) "or any insured State nonmember bank as defined in
section 2 of the Federal Deposit Insurance Act";
(4) striking out everything after the second comma in paragraph
(15) and inserting in lieu thereof "and, as may be authorized by
its board of directors and approved by the Farm Credit
Administration, (i) sell to lenders which are not Farm Credit
System institutions interests in loans, (ii) buy from and sell to
Farm Credit System institutions interests in loans and in other
financial assistance extended and nonvoting stock, and (iii) make
other investments."; and
(5) adding new paragraphs (22) and (23) as follows:
"(22) Accept contributions to its capital from Federal land bank
associations and account therefor as authorized by the Farm Credit
Administration.
"(23) As may be authorized by its board of directors and approved by
the Farm Credit Administration, agree with other Farm Credit System
institutions to share loan and other losses, whether to protect against
capital impairment or for any other purpose.".
Sec. 102. Section 1.5 of the Farm Credit Act of 1971 // 12 USC 2013.
// is amended by--,
(1) striking out in subsection (b) "hypotheticated" and
inserting in lieu thereof "hypothecated";
(2) striking out the first sentence of subsection (d) and
inserting in lieu thereof two new sentences as follows: "
Nonvoting stock may be issued to the Governor of the Farm Credit
Administration, to borrowers as patronage refunds, and may also be
issued to Federal land bank associations in amounts that will
permit the bank to extend financial assistance to eligible persons
other than farmers, ranchers, and producers or harvesters of
aquatic products. Nonvoting stock also may be issued to and shall
be retired for other Farm Credit System institutions as may be
authorized by its board of directors and approved by the Farm
Credit Administration."; and
(3) adding new subsections (f) and (g) as follows:
"(f) Patronage refunds may be paid in nonvoting stock, participation
certificates, allocated surplus, and other equities of the bank, or
cash, or in both equities and cash, as determined by the board of the
bank, to borrowers of the fiscal year for which such patronage refunds
are distributed. All patronage refunds shall be paid in the proportion
that the amount of interest on the loans to each borrower during the
year bears to the interest on the loans of all borrowers during the year
or on such other proportionate patronage basis as the Farm Credit
Administration may approve.
"(g) Equities to evidence contributions to capital may be issued to
Federal land bank associations when the bylaws of the bank so provide.".
Sec. 103. Section 1.6 of the Farm Credit Act of 1971 // 12 USC 2014.
// is amended to read as follows:
" Sec. 1.6. Real Estate Mortgage Loans.-The Federal land banks are
authorized to make or participate with other lenders in long-term real
estate mortgage loans in rural areas, as defined by the Farm Credit
Administration, or to producers or harvesters of aquatic products, and
make continuing commitments to make such loans under specified
circumstances, or extend other financial assistance of a similar nature
to eligible borrowers, for a term of not less than five nor more than
forty years.".
Sec. 104. Section 1.7 of the Farm Credit Act of 1971 // 12 USC 2015.
// is amended by inserting before the period in the first sentence "as
provided in section 4.17 of this Act".
Sec. 105. Section 1.8 of the Farm Credit Act of 1971 // 12 USC 2016.
// is amended by striking out in clause (1) "and ranchers" and
inserting in lieu thereof ",ranchers, or producers or harvesters of
aquatic products".
Sec. 106. Section 1.9 of the Farm Credit Act of 1971 // 12 USC 2017.
// is amended by striking out the first sentence and inserting in lieu
thereof the following: Loans originated by a Federal land bank or in
which it " Loans originated by a Federal land bank or in which it
participates with a lender which is not a Farm Credit System institution
shall not exceed 85 per centum of the appraised value of the real estate
security, or such greater amount, not to exceed 97 per centum of the
appraised value of the real estate security, as may be authorized under
regulations of the Farm Credit Administration for loans guaranteed by
Federal, State, or other governmental agencies, and shall be secured by
first liens on interest in real estate of such classes as may be
approved by the Farm Credit Administration.".
Sec. 107. Section 1.10 of the Farm Credit Act of 1971 // 12 USC
2018. // is amended by striking out the first sentence and inserting in
lieu thereof the following: " Loans made by the Federal land banks to
farmers, ranchers, and producers or harvesters of aquatic products may
be for any agricultural or aquatic purpose and other credit needs of the
applicant, including financing for basic processing and marketing
directly related to the applicant's operations and those of other
eligible farmers, ranchers, and producers or harvesters of aquatic
products: Provided, That the applicant's operations shall supply at
least 20 per centum, or such larger per centum that is required by the
board of directors of the bank under regulations of the Farm Credit
Administration, of the total processing or marketing for which financing
is extended.".
Sec. 108. Section 1.11 of the Farm Credit Act of 1971 // 12 USC
2019. // is amended by inserting "and aquatic" before "operations".
Sec. 109 Section 1.12 of the Farm Credit Act of 1971 // 12 USC 2020.
// is amended by striking out the designation "(a)".
Sec. 110. Section 1.15 of the Farm Credit Act of 1971 // 12 USC
2033. // is amended by--,
(1) striking out in paragraph (13) "shall";
(2) striking out in paragraph (14) "may" the second time it
appears; and
(3) adding a new paragraph (21) as follows:
"(21) Contribute to the capital of the bank.".
Sec. 111. Section 1.16 of the Farm Credit Act of 1971 // 12 USC
2034. // is amended by--,
(1) striking out in the sixth sentence of subsection (a)
"fair"; and
(2) adding a new subsection (c) as follows:
"(c) Notwithstanding the provisions of subsection (a) of this
section, the purchase of stock need not be required with respect to that
part of any loan (1) made by a Federal land bank which it sells to a
lender which is not a Farm Credit System institution, or (2) that such
lender retains or acquires in participating in the loan with a Federal
land bank.".
Sec. 112. Section 1.17 of the Farm Credit Act of 1971 // 12 USC
2051. // is amended by--,
(1) striking out in the last sentence of subsection (a) "exess"
and inserting in lieu thereof "excess"; and
(2) amending subsection (b) by inserting", and pay patronage
refunds, or do any of them, as provided in its bylaws," after
"dividends", and striking out "with" and inserting in lieu thereof
"the".
Sec. 113. Section 1.18(b) of the Farm Credit Act of 1971 // 12 USC
2052. // is amended to read as follows:
"(b) Any association may declare a dividend or dividends and pay
patronage refunds, or do any of them, as provided in its bylaws, out of
the whole or any part of its net earnings available therefor which
remain after (1) maintenance of the reserve required in subsection (a)
of this section and (2) bank approval. All patronage refunds shall be
paid on the proportionate patronage basis approved by the bank.
Dividends shall be noncumulative, and the rate of dividends may be
different between classes and issues of stock and participation
certificates on the basis of the comparative contributions of the
holders thereof to the capital or earnings of the Federal land bank by
such classes and issues, but otherwise dividends shall be without
preference.".
Sec. 114. Section 1.19 of the Farm Credit Act of 1971 // 12 USC
2053. // is amended by adding at the end thereof a new sentence as
follows: " As may be authorized by the bank in accordance with
regulations of the Farm Credit Administration, associations also may
enter into agreements with other Farm Credit System institutions to
share loan and other losses, whether to protect against capital
impairment or for any other purpose.".
Sec. 115. Section 1.20 of the Farm Credit Act of 1971 // 12 USC
2054. // is amended by inserting after "stock" the second time it
appears "or participation certificates," and inserting "or other Farm
Credit System institutions" after " Administration".
Sec. 201. Section 2.1 of the Farm Credit Act of 1971 // 12 USC 2072.
// is amended by--,
(1) inserting after " System" in the first sentence of
paragraph (12) "or any insured State nonmember bank as defined in
section 2 of the Federal Deposit Insurance Act";
(2) striking out in paragraph (13) everything after "agency"
the second time it appears and inserting in lieu thereof ", and,
as may be authorized by its board of directors and approved by the
Farm Credit Administration, (i) buy from and sell to Farm Credit
System institutions interests in loans and in other financial
assistance extended and nonvoting stock, and (ii) make other
investments.";
(3) amending paragraph (18) to read as follows:
"(18) As may be authorized by its board of directors and approved by
the Farm Credit Administration, agree with other Farm Credit System
institutions to share loan or other losses, whether to protect against
capital impairment or for any other purposes,"; and
(4) inserting before the period at the end of paragraph (20) ",
and participate with one or more other Farm Credit System
institutions in loans made under this title or other titles of
this Act on the basis prescribed in section 4.18 of this Act".
Sec. 202. Section 2.2 of the Farm Credit Act of 1971 // 12 USC 2073.
// is amended by--,
(1) inserting before the period at the end of the first
sentence of subsection (d) ", and may be issued to and,
notwithstanding the provisions of subsection (g) of this section,
shall be retired for other Farm Credit System institutions as may
be authorized by its board of directors and approved by the Farm
Credit Administration";
(2) striking out in the second and fourth paragraphs of
subsection (g) "fair";
(3) striking out everything through " Governor" in subsection
(h) and inserting in lieu thereof " Except with regard to stock or
participation certificates held by the Governor or other Farm
Credit System institutions"; and
(4) striking out in subsection (i) "fair".
Sec. 203. Section 2.3 of the Farm Credit Act of 1971 // 12 USC 2074.
// is amended to read as follows:
" Sec. 2.3. Loans; Discounts; Participation; Leasing.-(a) The
Federal intermediate credit banks are authorized to make loans and
extend other similar financial assistance to, and to discount for or
purchase from--,
"(1) any production credit association, or
"(2) any national bank, State bank, trust company, agricultural
credit corporation, incorporated livestock loan company, savings
institution, credit union, or any association of agricultural
producers engaged in the making of loans to farmers and ranchers,
and any corporation engaged in the making of loans to producers or
harvesters of aquatic products,
any note, draft, or other obligation with its endorsement or guarantee,
the proceeds of which note, draft, or other obligation have been
advanced to persons and for purposes eligible for financing by
production credit associations under section 2.15(a) (1), (2), and (3)
of this Act. // 12 USC 2096. //
"(b) The Federal intermediate credit banks may participate with one
or more production credit associations or intermediate credit banks in
the making of loans to eligible borrowers and may participate with one
or more other Farm Credit System institutions in loans made under this
title or other titles of this Act on the basis prescribed in section
4.18 of this Act. The banks may own and lease or lease with option to
purchase to persons eligible for assistance under this title, equipment
needed in the operations of such persons.
"(c) No paper shall be purchased from or discounted for, and no loans
shall be made or other similar financial assistance extended by a
Federal intermediate credit bank to any entity identified in subsection
(a) (1) and (2) of this section if the amount of such paper added to the
aggregate liabilities of such entity, whether direct or contingent
(other than bona fide deposit liabilities), exceeds ten times the
paid-in and unimpaired capital and surplus of such entity or (in the
case of financing institutions under subsection (a)(2) of this section)
the amount of such liabilities permitted under the laws of the
jurisdiction creating such institution, whichever is the lesser. It
shall be unlawful for any national bank which is indebted to any Federal
intermediate credit bank, upon paper discounted or purchased under
subsection (a) of this section, to incur any additional indebtedness, if
by virtue of such additional indebtedness its aggregate liabilities
direct or contingent, will exceed the limitation herein contained.
"(d) All of the loans, financial assistance, discounts, and purchases
authorized by this section shall be subject to regulations of the Farm
Credit Administration and shall be secured by collateral, if any, as may
be required in such regulations. The regulations shall assure that such
loans, financial assistance, discounts, and purchases are available on a
reasonable basis to any financing institution authorized to receive such
services under subsection (a)(2) of this section that (i) is
significantly involved in lending for agricultural or aquatic purposes,
(ii) demonstrates a continuing need for supplementary sources of funds
to meet the credit requirements of its agricultural or aquatic
borrowers, (iii) has limited access to national or regional capital
markets, and (iv) does not use such services to expand its financing
activities to persons and for purposes other than those authorized in
section 2.15(a) (1), (2), and (3) of this Act. // 12 USC 2096. // The
regulations may authorize a Federal intermediate credit bank to charge
reasonable fees for any commitment to extend service under this section
to such a financing institution. For purposes of this subsection, a
financing institution together with its subsidiaries and affiliates may
be considered as one but such determination to consider such institution
together with its subsidiaries and affiliates as one shall be made in
the first instance by the bank and in the event of a denial by the bank
of its services to a financial institution, thereafter by the Farm
Credit Administration on a case-by-case basis with due regard to the
total relationship of the financing institution, its subsidiaries, and
affiliates.
"(e) Nothing in this section shall require termination of discount
relationships in existence on the effective date of the Farm Credit Act
Amendments of 1980.".
Sec. 204. Section 2.4 of the Farm Credit Act of 1971 // 12 USC 2075.
// is amended by striking out the first sentence and inserting in lieu
thereof the following: " Loans, advances, or discounts made under
section 2.3 of this Act shall be repayable in not more than seven
years(fifteen years if made to producers or harvesters of aquatic
products) from the time they are made or discounted by the Federal
intermediate credit bank, except that the district farm credit board,
under regulations of the Farm Credit Administration, may approve
policies permitting loans, advances, or discounts (other than those made
to producers or harvesters of aquatic products) to be repayable in not
more than ten years from the time they are made or discounted by such
bank. Loans, advances, and discounts shall bear such rate or rates of
interest or discount as the board of directors of the bank shall from
time to time determine with the approval of the Farm Credit
Administration as provided in section 4.17 of this Act, but the rates
charged financing institutions shall be the same as those charged
production credit associations.".
Sec. 205. Section 2.5 of the Farm Credit Act of 1971 // 12 USC 2076.
// is amended by inserting "and aquatic" after "on-farm".
Sec. 206. Section 2.6(c) of the Farm Credit Act of 1971 // 12 USC
2077. // is amended by striking out "of less than 25 per centum" in the
second sentence.
Sec. 207. Section 2.10 of the Farm Credit Act of 1971 // 12 USC
2091. // is amended by striking out the comma after " States" in the
first sentence and inserting in lieu thereof a period.
Sec. 208. Section 2.12 of the Farm Credit Act of 1971 // 12 USC
2093. // is amended by--,
(1) inserting before the period at the end of paragraph (11)
"and buy from and sell to such banks interests in loans and in
other financial assistance extended and nonvoting stock, as may be
authorized by the Federal intermediate credit bank in accordance
with regulations of the Farm Credit Administration";
(2) inserting before the period at the end of paragraph (13)
"and when authorized by the bank participate with one or more
other Farm Credit System institutions in loans made under this
title or other titles of this Act on the basis prescribed in
section 4.18 of this Act"; and
(3) amending paragraph (15) to read as follows:
"(15) As may be authorized by the Federal intermediate credit
bank in accordance with regulations of the Farm Credit
Administration, agree with other Farm Credit System institutions
to share loan or other losses, whether to protect against capital
impairment or for any other purpose.".
Sec. 209. Section 2.13 of the Farm Credit Act of 1971 // 12 USC
2094. // is amended by--,
(1) inserting before the period at the end of subsection (e)
"or in lieu of nonvoting stock";
(2) striking out in the first sentence of subsection (f)
"fair";
(3) amending the last sentence of subsection (f) to read as
follows: " Notwithstanding any other provisions of this section,
for a loan in which an association participates with a commercial
bank or other financial institution other than a Farm Credit
System institution, nonvoting stock or participation certificates
may be issued to the commercial bank or other financial
institution in satisfaction of the requirement that the borrower
own stock or participation certificates, which requirement shall
apply only to the portion of the loan which is retained by the
association.";
(4) striking out in the first sentence in subsection (g)
"fair";
(5) striking out everything through " Governor" in subsection
(j) and inserting in lieu thereof " Except with regard to stock or
participation certificates held by the Governor or other Farm
Credit System institutions"; and
(6) striking out in subsection (k) "fair".
Sec. 210. Section 2.15 of the Farm Credit Act of 1971 // 12 USC
2096. // is amended by--,
(1) amending clause (1) in the first sentence of subsection (a)
to read as follows: "(1) bona fide farmers and ranchers and the
producers or harvesters of aquatic products, for agricultural or
aquatic purposes and other requirements of such borrowers,
including financing for basic processing and marketing directly
related to the borrower's operations and those of other eligible
farmers, ranchers, and producers or harvesters of aquatic
products: Provided, That the borrower's operations shall supply
at least 20 per centum, or such larger per centum that is required
by the supervising bank under regulations of the Farm Credit
Administration, of the total processing or marketing for which
financing is extended,"; and
(2) inserting in subsection (b) after " Administration" in the
first sentence "as provided in section 4.17 of this Act".
Sec. 211. Section 2.16 of the Farm Credit Act of 1971 // 12 USC
2097. // is amended by inserting "and aquatic" after "on-farm".
Sec. 301. Section 3.1 of the Farm Credit Act of 1971 // 12 USC 2122.
// is amended by--,
(1) inserting before the period at the end of paragraph (11) ",
and participate with one or more other Farm Credit System
institutions in loans made under this title or other titles of
this Act on the basis prescribed in section 4.18 of this Act";
(2) inserting after " System" in the first sentence in
paragraph (12) "or any insured State nonmember bank as defined in
section 2 of the Federal Deposit Insurance Act
// 12 USC 264, 1811 - 1831. //
or, to the extent necessary to facilitate transactions which may
be financed under section
3.7(b) of this Act, any other financial organization, domestic or
foreign, as may be authorized by its board of directors and
approved by the Farm Credit Administration";
(3) amending paragraph (13) by:
"(B) As may be authorized by its board of directors and approved by
the Farm Credit Administration, buy from and sell to Farm Credit System
institutions interests in loans and in other financial assistance
extended and nonvoting stock.
"(C) As may be authorized by its board of directors and approved by
the Farm Credit Administration, and solely for the purposes of obtaining
credit information and other services needed to facilitate transactions
which may be financed under section 3.7(b) of this Act, invest in
ownership interests in foreign business entities that are principally
engaged in providing credit information to and performing such servicing
functions for their members in connection with the members'
international activities."; and
(4) adding new paragraphs (18) and (19) as follows:
"(18) As may be authorized by the board of directors and approved by
the Farm Credit Administration, maintain credit balances and pay or
receive fees or interest thereon, for the purpose of assisting in the
transfer of funds to or from parties to transactions that may be
financed under section 3.7(b) of this Act: Provided, however, That
nothing herein shall authorize the banks for cooperatives to engage in
the business of accepting domestic deposits.
"(19) As may be authorized by its board of directors and approved by
the Farm Credit Administration, agree with other Farm Credit System
institutions to share loan or other losses, whether to protect against
capital impairment or for any other purpose.".
Sec. 302. Section 3.3 of the Farm Credit Act of 1971 // 12 USC 2124.
// is amended by adding a new subsection (f) as follows:
"(f) Participation certificates may be issued to parties to whom
voting stock may not be issued.".
Sec. 303. Section 3.5 of the Farm Credit Act of 1971 // 12 USC 2126.
// is amended by--,
(1) striking out the first three sentences and inserting in
lieu thereof three new sentences as follows: " Any nonvoting
stock held by the Governor of the Farm Credit Administration shall
be
retired to the extent required by section 4.0(b) of this Act // 12 USC
2151. // before
any other outstanding voting or nonvoting stock or participation
certificates shall be retired except as may be otherwise
authorized by the Farm Credit Administration. When those
requirements have been satisfied, nonvoting investment stock and
participation certificates may be called for retirement at par.
With the approval of the issuing bank, the holder may elect not to
have the called stock or participation certificates retired in
response to a call, reserving the right to have such stock or
participation certificates included in the next call for
retirement."; and
(2) striking out in the fourth sentence "fair book value not
exceeding".
Sec. 304. Section 3.7 of the Farm Credit Act of 1971 // 12 USC 2128.
// is amended by--,
(1) adding the designation "(a)" before the text, and inserting
before "collateral custody" in the first sentence, "currency
exchange necessary to service individual transactions that may be
financed under subsection (b) of this section,", and inserting
before the period at the end of the third sentence "and may make
or participate in loans or commitments and extend other technical
and financial assistance to other domestic parties for the
acquisition of equipment and facilities to be leased to such
stockholders for use in their operations in the United States";
and
(2) adding new subsections (b), (c), (d), and (e) as follows:
"(b) A bank for cooperatives is authorized to make or participate in
loans and commitments to, and to extend other technical and financial
assistance to (1) a domestic or foreign party with respect to its
transactions with an association that is a voting stockholder of the
bank for the export or import of agricultural commodities, farm
supplies, or aquatic products through purchases, sales or exchanges, and
(2) a domestic or foreign party in which such an association has at
least the minimum ownership interest approved under regulations of the
Farm Credit Administration for the purpose of facilitating the
associations's export or import operations of the type described in
clause (1) of this subsection: Provided, That a bank for cooperatives
determines,under regulations of the Farm Credit Administration, that the
voting stockholder will benefit substantially as a result of such loan,
commitment, or assistance.
"(c) Loans, commitments, and assistance authorized by subsection (b)
of this section shall be extended in accordance with policies adopted by
the board of directors of the bank under regulations of the Farm Credit
Administration.
"(d) The regulations of the Farm Credit Administration implementing
subsection (b) of this section and the other provisions of this title
relating to the authority under subsection (b) of this section may not
confer upon the banks for cooperatives powers and authorities greater
than those specified in this title. The Farm Credit Administration
shall, during the formulation of such regulations, closely consult on a
continuing basis with the Board of Governors of the Federal Reserve
System to ensure that such regulations conform to national banking
policies, objectives, and limitations.
"(e) Notwithstanding any other provision of this title, the banks for
cooperatives shall not make or participate in loans or commitments for
the purpose of financing speculative futures transactions by eligible
borrowers in foreign currencies.".
Sec. 305. Section 3.8 of the Farm Credit Act of 1971 // 12 USC 2129.
// is amended by--,
(1) in the first paragraph striking out the second comma and
inserting "or aquatic" before "business";
(2) striking out in subsection (c) "or farm business services"
and inserting in lieu thereof "farm or aquatic business services,
or services to eligible cooperatives"; and
(3) amending subsection (d) to read as follows:
"(d) A percentage of the voting control of the association not less
than 80 per centum (60 per centum (1) in the case of rural electric,
telephone, public utility, and service cooperatives; (2) in the case of
local farm supply cooperatives that have historically served needs of
the community that would not adequately be served by other suppliers and
have experienced a reduction in the percentage of farmer membership due
to changed circumstances beyond their control such as, but not limited
to, urbanization of the community; and (3) in the case of local farm
supply cooperatives that provide or will provide needed services to a
community and that are or will be in competition with a cooperative
specified in paragraph (2) or, with respect to any type of association
or cooperative, such higher percentage as established by the district
board, is held by farmers, producers or harvesters of aquatic products,
or eligible cooperative associations as defined herein;".
Sec. 306. Section 3.9(a) of the Farm Credit Act of 1971 // 12 USC
2130. // is amended by striking out the first sentence and inserting in
lieu thereof a new sentence as follows: " Each borrower entitled to
hold voting stock shall, at the time a loan is made by a bank for
cooperatives, own at least one share of voting stock and shall be
required by the bank with the approval of the Farm Credit Administration
to invest in additional voting stock or nonvoting investment stock at
that time, or from time to time, as the lending bank may determine, but
the requirement for investment in stock at the time the loan is closed
shall not exceed an amount equal to 10 per centum of the face amount of
the loan.".
Sec. 307. Section 3.10 of the Farm Credit Act of 1971 // 12 USC
2131. // is amended by--,
(1) inserting before the period in the first sentence of
subsection (a) as provided in section 4.17 of this Act"; and
(2) strikingout in the first sentence of subsection(d) "book"
and inserting in lieu thereof "market" and adding a new sentence
as follows: " In no event shall the bank's equities be retired or
canceled if the retirement or cancellation would adversely affect
the bank's capital structure, as determined by the Farm Credit
Administration.".
Sec. 308. Section 3.11 of the Farm Credit Act of 1971 // 12 USC
2132. // is amended by--,
(1) striking out in the second sentence of subsection (b) "of
less than 25 per centum" and "of not to exceed such per centum of
net savings"; and
(2) striking out the first sentence of subsection (c) and
inserting in lieu thereof a new sentence as follows: " The net
savings of each district bank for cooperatives, after the earnings
for the fiscal year have been applied in accordance with
subsection (a) or (b) of this section, whichever is applicable,
shall be paid in stock, participation certificates, or cash, or in
any of them, as determined by its board, as patronage refunds to
borrowers to whom such refunds are payable who are borrowers of
the fiscal year for which such patronage refunds are
distributed.".
Sec. 401. Section 4.5 of the Farm Credit Act of 1971 // 12 USC 2156.
// is amended by--,
(1) striking out in the first sentence "presidents of each
bank" and inserting in lieu thereof "president of each bank or the
president's designee"; and
(2) striking out in the third sentence "subcommittee's" and
inserting in lieu thereof "subcommittees". Sec. 402. Section 4.10
of the Farm Credit Act of 1971
// 12 USC 2181. // is amended by striking out "name" and inserting in
lieu thereof "same".
Sec. 403. Title IV of the Farm Credit Act of 1971 is amended by
adding new sections 4.17, 4.18, 4.19, and 4.20 as follows:
" Sec. 4.17. Interest Rates.-Interest rates on loans from
institutions of the Farm Credit System shall be determined with the
approval of the Farm Credit Administration as provided in this Act, //
12 USC 2205. // notwithstanding any interest rate limitation imposed by
any State constitution or statute or other laws which are hereby
preempted for purposes of this Act. Interest rates on loans made by
agricultural credit corporations organized in conjunction with
cooperative associations for the purpose of financing the ordinary crop
operations of the members of such associations or other producers and
eligible to discount with the Federal intermediate credit banks pursuant
to section 2.3 of this Act shall be exempt from any interest rate
limitation imposed by any State constitution or statute or other laws
which are hereby preempted for purposes of this Act.
" Sec. 4.18. Participation Loans.-Notwithstanding any other
provisions of this Act, // 12 USC 2206. // the terms of any loan
participated in by two or more Farm Credit System institutions operating
under different titles of this Act, including provisions for
capitalization of the portion of the loan participated in by each
institution, shall be as may be agreed upon among such institutions and
authorized by the Farm Credit Administration, except that for purposes
of determining borrower eligibility, membership, term, amount, loan
security, and purchase of stock or participation certificates by the
borrower, the provisions of law applicable to the loan shall be the
provisions in the title under which the institution that originates the
loan operates.
" Sec. 4.19. // 12 USC 2207. // Young, Beginning, and Small Farmers
and Ranchers.--,
"(a) Under policies of the district board, each Federal land bank
association and production credit association shall prepare a program
for furnishing sound and constructive credit and related services to
young, beginning, and small farmers and ranchers. Such programs shall
assure that such credit and services are available in coordination with
other units of the Farm Credit System serving the territory and with
other governmental and private sources of credit. Each program shall be
subject to review and approval by the supervising bank.
"(b) The Federal land bank and the Federal intermediate credit bank
for each district shall annually obtain from associations under their
supervision reports of activities under programs developed pursuant to
subsection (a) of this section and progress toward program objectives.
On the basis of such reports, the banks shall provide to the Farm Credit
Administration a joint annual report summarizing the operations and
achievements in their district under such programs.
" Sec. 4.20. Termination of Provisions.-The provisions of (1)
section 2.3 // 12 USC 2208. // authorizing the Federal intermediate
credit banks to lend to or discount paper for other financial
institutions, and (2) section 3.7(b) authorizing the financing of
certain domestic or foreign entities in connection with the import or
export activities of cooperatives which are borrowers from the banks for
cooperatives, shall expire on September 30, 1990, unless extended by Act
of Congress prior to that date. Any contract or agreement entered into
under the authority of either provision prior to its expiration shall
remain in full force and effect notwithstanding such expiration.".
Sec.404. Title IV of the Farm Credit Act of 1971 is amended by
adding at the end thereof new parts D and E as follows:
" Sec. 4.25. Establishment.-Any bank of the Farm Credit System, //
12 USC 2211. // or two or more of such banks acting together, may
organize a corporation or corporations for the purpose of performing
functions and services for or on behalf of the organizing bank or banks
that the bank or banks may perform pursuant to this Act: Provided, That
a corporation so organized shall have no authority either to extend
credit or provide insurance services for borrowers from Farm Credit
System institutions, nor shall it have any greater authority with
respect to functions and services than the organizing bank or banks
possess under this Act. The organizing bank or banks shall apply for a
Federal charter for the corporation by forwarding to the Governor of the
Farm Credit Administration a statement of the need for the corporation
and proposed articles specifying in general terms the objectives for
which the corporation is formed, the powers to be exercised by it in
carrying out the functions and services, and the territory it is to
serve. The Governor for good cause may deny the charter applied for.
Upon the approval of articles by the Governor and the issuance of a
charter, the corporation shall become as of such date a federally
chartered body corporate and an instrumentality of the United States.
" Sec. 4.26. Powers of the Governor.--, // 12 USC 2212. // The
Governor shall have power, under rules and regulations prescribed by the
Governor or by prescribing in the terms of the charter or by approval of
the bylaws of the corporation, to provide for the organization of any
corporation chartered under this part and the territory within which its
operations may be carried on, and to direct at any time such changes in
its charter as he finds necessary for the accomplishment of the purposes
of this Act. The powers of the Governor to provide for the organization
of any corporation chartered under this part include, but are not
limited to approval of--,
"(1) corporate title;
"(2) general corporate powers;
"(3) eligibility for membership on, and the powers,
composition, selection, terms, and compensation of the board of
directors;
"(4) classes, issuance, value, and retirement of stock;
"(5) sources of operating funds;
"(6) dissolution, liquidation, and distribution of assets on
liquidation; and
"(7) application and distribution of earnings.
" Sec. 4.27. Supervision and Examination.--, // 12 USC 2213. // The
corporations organized under this part shall be institutions of the Farm
Credit System and shall be subject to the same supervision and
examination by the Farm Credit Administration as are the organizing bank
or banks under this Act.
" Sec. 4.28. State Laws.--, // 12 USC 2214. // State and other laws
shall apply to corporations organized pursuant to this part to the same
extent such laws would apply to the organizing banks engaged in the same
activity in the same jurisdiction: Provided, however, That to the
extent that sections 1.21, 2.8, and 3.13 of this Act // 12 USC 2055,
2079, 2134. // may exempt banks of the Farm Credit System from
taxation, such exemptions, other than with respect to franchise taxes,
shall not extend to corporations organized pursuant to this part.
" Sec. 4.29. Lines of Insurance.--, // 12 USC 2218. // (a) The
regulations of the Farm Credit Administration governing financially
related services that the banks and associations of the Farm Credit
System may provide under sections 1.11, 1.15, 2.5, and 2.16 of this Act
// 12 USC 2019, 2033, 2076, 2097. // may authorize the sale to any
member of any such bank or association, on an optional basis, of credit
or term life and credit disability insurance appropriate to protect the
loan commitment in the event of death or disability of the debtors and
other insurance necessary to protect the member's farm or aquatic unit,
but limited to, hail and multiple-peril crop insurance, title insurance,
and insurance to protect the facilities and equipment of aquatic
borrowers.
"(b) Such regulations shall provide that--,
"(1) in any case in which insurance is required as a condition
for a loan or other financial assistance from a bank or
association, notice be given that it is not necessary to purchase
the insurance from the bank or association and that the borrower
has the option of obtaining the insurance elsewhere;
"(2) such insurance services may be offered only if--,
efficient
manner;
program
under this Act will generate sufficient revenue to
cover all costs; and
adverse
operations;
and
"(3) no bank or association shall directly or indirectly
discriminate in any manner against any agent, broker, or insurer
that is not affiliated with such bank or association, or against
any party who purchases insurance through any such nonaffiliated
insurance agent, broker, or insurer.
"(c) Notwithstanding any provision of this section to the contrary,
any bank or association that on the date of enactment of the Farm Credit
Act Amendments of 1980, is offering insurance coverages not authorized
by this section may continue to sell such coverages for a period of not
more than one year from such date of enactment and may continue to
service such coverages until their expiration.".
Sec. 501. Section 5.0 of the Farm Credit Act of 1971 // 12 USC 2221.
// is amended by inserting before the period at the end of the first
sentence the following: "and one of which districts may, if authorized
by the Federal Farm Credit Board, include the Virgin Islands of the
United States: Provided, That the extension of credit and other
services authorized by this Act in the Virgin Islands of the United
States shall be undertaken only if determined to be feasible under
regulations of the Farm Credit Administration".
Sec. 502. Section 5.2 of the Farm Credit Act of 1971 // 12 USC 2223.
// is amended by--,
(1) striking out in the last sentence of subsection (b) "three"
and inserting in lieu thereof "two"; and
(2) striking out in the first sentence of subsection (c)
"three" and inserting in lieu thereof "two".
Sec. 503. Section 5.8(h) of the Farm Credit Act of 1971 // 12 USC
2242. // is amended by striking out in the first sentence "the sum of
$100 a day" and inserting in lieu thereof "compensation at a rate equal
to the daily equivalent of the rate prescribed for grade GS-18 under
section 5332 of title 5 of the United States Code".
Sec. 504. Section 5.10 of the Farm Credit Act of 1971 // 12 USC
2244. // is amended by inserting after the second sentence a new
sentence as follows: " Pursuant to a policy statement adopted by the
Federal Farm Credit Board, the Governor of the Farm Credit
Administration shall consult on a regular basis with the Secretary of
the Treasury in connection with the exercise by the System and the
Governor of the powers conferred under section 4.2 of this Act, // 12
USC 2153. // and with the Board of Governors of the Federal Reserve
System in connection with the effect of System lending activities on
national monetary policy.".
Sec. 505. Section 5.15 of the Farm Credit Act of 1971 // 12 USC
2249. // is amended by adding at the end thereof a new sentence as
follows: " The Farm Credit Administration may dispose of property so
acquired and any amounts collected from the disposition of such property
shall be deposited in the special fund provided for in section 5.16(b)
of this Act // 12 USC 2250. // and shall be available to the
Administration in the same manner and for the same purposes as the funds
collected under section 5.16(a) of this Act."
Sec. 506. Section 5.17 of the Farm Credit Act of 1971 // 12 USC
2251. // is amended by adding at the end thereof the following new
clause (5) and inserting a new sentence immediately thereafter:
"(5) To sell or otherwise dispose of any interest in property leased
or acquired under the foregoing if authorized by the Board. In actions
undertaken by the banks pursuant to the foregoing provisions of this
section, the Farm Credit Administration may act as agent for the
banks.".
Sec. 507. Section 5.18 of the Farm Credit Act of 1971 // 12 USC
2252. // is amended by adding at the end of paragraph (3) a new
sentence as follows: " The annual reports shall include a summary and
analysis of the reports submitted to the Farm Credit Administration by
the Federal land banks and Federal intermediate credit banks under
section 4.19(b) of this Act relating to programs for serving young,
beginning, and small farmers and ranchers.".
Sec. 508. Section 5.18 of the Farm Credit Act of 1971 // 12 USC
2251. // is amended by inserting "(a)" immediately after the section
designation and adding at the end thereof the following new subsections
(b) and (c):
"(b)(1) At least thirty days prior to publishing any proposed
regulation in the Federal Register, the Farm Credit Administration shall
transmit a copy of the regulation to the Committee on Agriculture of the
House of Representatives and the Committee on Agriculture, Nutrition,
and Forestry of the Senate. The Farm Credit Administration shall also
transmit to such committees a copy of any final regulation prior to its
publication in the Federal Register. Except as provided in paragraph (2)
of this subsection, no final regulation of the Farm Credit
Administration shall become effective prior to the expiration of thirty
calendar days after it is published in the Federal Register during which
either or both Houses of the Congress are in session.
"(2) In the case of an emergency, a final regulation of the Farm
Credit Administration may become effective without regard to the last
sentence of paragraph (1) of this subsection if the Farm Credit
Administration notifies in writing the Committee on Agriculture of the
House of Representatives and the Committee on Agriculture, Nutrition,
and Forestry of the Senate setting forth the reasons why it is necessary
to make the regulation effective prior to the expiration of the
thirty-day period.
"(c)(1) If there are any unresolved differences between the Farm
Credit Administration and the Board of Governors of the Federal Reserve
System as to whether any regulation implementing section 3.7(b) of this
Act // 12 USC 2121. // or the other provisions of title III relating to
the authority under section 3.7(b) conforms to national banking
policies, objectives, and limitations, simultaneously with promulgation
of any such regulation under this Act, and simultaneously with
promulgation of any regulation implementing section 2.3 of this Act, the
Farm Credit Administration shall transmit a copy thereof to the
Secretary of the Senate and the Clerk of the House of Representatives.
Except as provided in paragraph (2), the regulation shall not become
effective if, within ninety calendar days of continuous session of
Congress after the date of promulgation, both Houses of Congress adopt a
concurrent resolution, the matter after the resolving clause of which is
as follows: ' That Congress disapproves the regulation promulgated by
the Farm Credit Administration dealing with the matter of
, which regulation was transmitted to Congress on
', the blank spaces therein being appropriately filled.
"(2) If at the end of sixty calendar days of continuous session of
Congress after the date of promulgation of a regulation, no committee of
either House of Congress has reported or been discharged from further
consideration of a concurrent resolution disapproving the regulation,
and neither House has adopted such a resolution, the regulation may go
into effect immediately. If, within such sixty calendar days, such a
committee has reported or been discharged from further consideration of
such a resolution, or either House has adopted such a resolution, the
regulation may go into effect not sooner than ninety calendar days of
continuous session of Congress after its promulgation unless disapproved
as provided in paragraph (1).
"(3) For the purposes of paragraphs (1) and (2) of this subsection--,
"(i) continuity of session is broken only by an adjournment of
Congress sine die; and
"(ii) the days on which either House is not in session because
of an adjournment of more than three days to a day certain are
excluded in the computation of sixty and ninety calendar days of
continuous session of Congress.
"(4) Congressional inaction on or rejection of a resolution of
disapproval shall not be deemed an expression of approval of such
regulation.".
Sec. 509. Title V of the Farm Credit Act of 1971 is amended by
adding the following section at the end thereof:
" Sec. 5.30. General Accounting Office Audit: Report to
Congress.--, // 12 USC 2260. //
"(a) The Comptroller General shall conduct an evaluation of the
programs and activities authorized under the 1980 amendments to this
Act, and shall make an interim report to the Congress no later than
December 31, 1982, and a final report to the Congress no later than
December 31, 1984. The Comptroller General shall include in such
evaluation the effect that this Act, as amended, will have on
agricultural credit services provided by the Farm Credit System, Federal
agencies, and other entities. The Comptroller General may make such
interim reports to the Congress on the programs and activities under
these amendments as the Comptroller General deems necessary or as
requested by Members of Congress.
"(b) For the purpose of conducting program evaluations required in
subsection (a) of this section, the Comptroller General or his duly
authorized representatives shall have access to and the right to examine
all books, documents, papers, records, or other recorded information
within the possession or control of the Federal land banks and Federal
land bank associations, Federal intermediate credit banks and production
credit associations and banks for cooperatives.".
Sec. 510. Paragraph (1) of section 1141b of title 12 of the United
States Code is amended to read as follows:
"(1) shall maintain its principal office within the Washington,
D.C.- Maryland-Virginia standard metropolitan statistical area,
and such other offices in the United States as in its judgment are
necessary".
Sec. 511. Section 3 of the Swine Health Protection Act (Public Law
96 - 468, approved October 17, 1980) // 7 USC 3802. // is amended by--,
(1) striking "and" at the end of clause (2);
(2) changing the period at the end of clause (3) to a semicolon
and adding "and"; and
(3) inserting a new clause (4) reading as follows:
"(4) the term ' State' means the fifty States, the District of
Columbia, Guam, Puerto Rico, the Virgin Islands of the United
States, American Samoa, the Commonwealth of the Northern Mariana
Islands, and the territories and possessions of the United
States.".
Approved December 24, 1980.
LEGISLATIVE HISTORY:
HOUSE REPORT No. 96 - 1287 accompanying H.R. 7548 (Comm. on
Agriculture).
SENATE REPORT No. 96 - 837 (Comm. on Agriculture, Nutrition, and
Forestry).
CONGRESSIONAL RECORD, Vol. 126 (1980):
July 24, considered and passed Senate.
Nov. 19, H.R. 7548 considered and passed House; passage
vacated and S. 1465, amended, passed in lieu.
Dec. 13, Senate agreed to House amendment.
WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 16, No. 52:
Dec. 24, Presidential statement.
PUBLIC LAW 96-591, 94 STAT. 3415, INLAND NAVIGATIONAL RULES ACT OF
1980
inland waters of the United
States, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That this Act // 33 USC
2001 // may be cited as the " Inland Navigational Rules Act of 1980".
Sec. 2. Inland Navigational Rules:
(a) These Rules apply to all vessels upon the inland waters of the
United States, and to vessels of the United States on the Canadian
waters of the Great Lakes to the extent that there is no conflict with
Canadian law.
(b)(i) These Rules constitute special rules made by an appropriate
authority within the meaning of Rule 1(b) of the International
Regulations.
(ii) All vessels complying with the construction and equipment
requirements of the International Regulations are considered to be in
compliance with these Rules.
(c) Nothing in these Rules shall interfere with the operation of any
special rules made by the Secretary of the Navy with respect to
additional station or signal lights and shapes or whistle signals for
ships of war and vessels proceeding under convoy, or by the Secretary
with respect to additional station or signal lights and shapes for
fishing vessels engaged in fishing as a fleet. These additional station
or signal lights and shapes or whistle signals shall, so far as
possible, be such that they cannot be mistaken for any light, shape, or
signal authorized elsewhere under these Rules. Notice of such special
rules shall be published in the Federal Register and, after the
effective date specified in such notice, they shall have effect as if
they were a part of these Rules.
(d) Vessel traffic service regulations may be in effect in certain
areas.
(e) Whenever the Secretary determines that a vessel or class of
vessels of special construction or purpose cannot comply fully with the
provisions of any of these Rules with respect to the number, position,
range, or arc of visibility of lights or shapes, as well as to the
disposition and characteristics of sound-signaling appliances, without
interfering with the special function of the vessel, the vessel shall
comply with such other provisions in regard to the number, position,
range, or arc of visibility of lights or shapes, as well as to the
disposition and characteristics of sound-signaling appliances, as the
Secretary shall have determined to be the closest possible compliance
with these Rules. The Secretary may issue a certificate of alternative
compliance for a vessel or class of vessels specifying the closest
possible compliance with these Rules. The Secretary of the Navy shall
make these determinations and issue certificates of alternative
compliance for vessels of the Navy.
(f) The Secretary may accept a certificate of alternative compliance
issued by a contracting party to the International Regulations if he
determines that the alternative compliance standards of the contracting
party are substantially the same as those of the United States.
(a) // 33 USC 2002. // Nothing in these Rules shall exonerate any
vessel, or the owner, master, or crew thereof, from the consequences of
any neglect to comply with these Rules or of the neglect of any
precaution which may be required by the ordinary practice of seamen, or
by the special circumstances of the case.
(b) In construing and complying with these Rules due regard shall be
had to all dangers of navigation and collision and to any special
circumstances, including the limitations of the vessels involved, which
may make a departure from these Rules necessary to avoid immediate
danger.
For the purpose of these Rules and this Act, // 33 USC 2003. //
except where the context otherwise requires:
(a) The word "vessel" includes every description of water craft,
including nondisplacement craft and seaplanes, used or capable of being
used as a means of transportation on water;
(b) The term "power-driven vessel" means any vessel propelled by
machinery;
(c) The term "sailing vessel" means any vessel under sail provided
that propelling machinery, if fitted, is not being used;
(d) The term "vessel engaged in fishing" means any vessel fishing
with nets, lines, trawls, or other fishing apparatus which restricts
maneuverability, but does not include a vessel fishing with trolling
lines or other fishing apparatus which do not restrict maneuverability;
(e) The word "seaplane" includes any aircraft designed to maneuver on
the water;
(f) The term "vessel not under command" means a vessel which through
some exceptional circumstance is unable to maneuver as required by these
Rules and is therefore unable to keep out of the way of another vessel;
(g) The term "vessel restricted in her ability to maneuver" means a
vessel which from the nature of her work is restricted in her ability to
maneuver as required by these Rules and is therefore unable to keep out
of the way of another vessel; vessels restricted in their ability to
maneuver include, but are not limited to:
(i) a vessel engaged in laying, servicing, or picking up a
navigation mark, submarine cable, or pipeline;
(ii) a vessel engaged in dredging, surveying, or underwater
operations;
(iii) a vessel engaged in replenishment or transferring
persons, provisions, or cargo while underway;
(iv) a vessel engaged in the launching or recovery of aircraft;
(v) a vessel engaged in minesweeping operations; and
(vi) a vessel engaged in a towing operation such as severely
restricts the towing vessel and her tow in their ability to
deviate from their course.
(h) The word "underway" means that a vessel is not at anchor, or made
fast to the shore, or aground;
(i) The words "length" and "breadth" of a vessel mean her length
overall and greatest breadth;
(j) Vessels shall be deemed to be in sight of one another only when
one can be observed visually from the other;
(k) The term "restricted visibility" means any condition in which
visibility is restricted by fog, mist, falling snow, heavy rainstorms,
sandstorms, or any other similar causes;
(l) " Western Rivers" means the Mississippi River, its tributaries,
South Pass, and Southwest Pass, to the navigational demarcation lines
dividing the high seas from harbors, rivers, and other inland waters of
the United States, and the Port Allen-Morgan City Alternate Route, and
that part of the Atchafalaya River above its junction with the Port
Allen-Morgan City Alternate Route including the Old River and the Red
River;
(m) " Great Lakes" means the Great Lakes and their connecting and
tributary waters including the Calumet River as far as the Thomas J. O'
Brien Lock and Controlling Works (between mile 326 and 327), the Chicago
River as far as the east side of the Ashland Avenue Bridge (between mile
321 and 322), and the Saint Lawrence River as far east as the lower exit
of Saint Lambert Lock;
(n) " Secretary" means the Secretary of the department in which the
Coast Guard is operating;
(o) " Inland Waters" means the navigable waters of the United States
shoreward of the navigational demarcation lines dividing the high seas
from harbors, rivers, and other inland waters of the United States and
the waters of the Great Lakes on the United States side of the
International Boundary;
(p) " Inland Rules" or " Rules" mean the Inland Navigational Rules
and the annexes thereto, which govern the conduct of vessels and specify
the lights, shapes, and sound signals that apply on inland waters; and
(q) " International Regulations" means the International Regulations
for Preventing Collisions at Sea, 1972, // 33 USC 1602 // including
annexes currently in force for the United States.
Visibility
Rules in this subpart // 33 USC 2004. // apply in any condition of
visibility.
Every vessel shall at all times maintain a proper look-out // 33 USC
2005. // by sight and hearing as well as by all available means
appropriate in the prevailing circumstances and conditions so as to make
a full appraisal of the situation and of the risk of collision.
Every vessel shall at all times proceed at a safe speed // 33 USC
2006. // so that she can take proper and effective action to avoid
collision and be stopped within a distance appropriate to the prevailing
circumstances and conditions.
In determining a safe speed the following factors shall be among
those taken into account:
(a) By all vessels:
(i) the state of visibility;
(ii) the traffic density including concentration of fishing
vessels or any other vessels;
(iii) the maneuverability of the vessel with special reference
to stopping distance and turning ability in the prevailing
conditions;
(iv) at night the presence of background light such as from
shores lights or from back scatter of her own lights;
(v) the state of wind, sea, and current, and the proximity of
navigational hazards;
(vi) the draft in relation to the available depth of water.
(b) Additionally, by vessels with operational radar:
(i) the characteristics, efficiency and limitations of the
radar equipment;
(ii) any constraints imposed by the radar range scale in use;
(iii) the effect on radar detection of the sea state, weather,
and other sources of interference;
(iv) the possibility that small vessels, ice and other floating
objects may not be detected by radar at an adequate range;
(v) the number, location, and movement of vessels detected by
radar; and
(vi) the more exact assessment of the visibility that may be
possible when radar is used to determine the range of vessels or
other objects in the vicinity.
(a) Every vessel shall use all available means appropriate to the
prevailing circumstances and conditions to determine if risk of
collision // 33 USC 2007. // exists. If there is any doubt such risk
shall be deemed to exist.
(b) Proper use shall be made of radar equipment if fitted and
operational, including long-range scanning to obtain early warning of
risk of collision and radar plotting or equivalent systematic
observation of detected objects.
(c) Assumptions shall not be made on the basis of scanty information,
especially scanty radar information.
(d) In determining if risk of collision exists the following
considerations shall be among those taken into account:
(i) such risk shall be deemed to exist if the compass bearing
of an approaching vessel does not appreciably change; and
(ii) such risk may sometimes exist even when an appreciable
bearing change is evident, particularly when approaching a very
large vessel or a tow or when approaching a vessel at close range.
(a) Any action taken to avoid collision // 33 USC 2008. // shall, if
the circumstances of the case admit, be positive, made in ample time and
with due regard to the observance of good seamanship.
(b) Any alteration of course or speed to avoid collision shall, if
the circumstances of the case admit, be large enough to be readily
apparent to another vessel observing visually or by radar; a succession
of small alterations of course or speed should be avoided.
(c) If there is sufficient sea room, alteration of course alone may
be the most effective action to avoid a close-quarters situation
provided that it is made in good time, is substantial and does not
result in another close-quarters situation.
(d) Action taken to avoid collision with another vessel shall be such
as to result in passing at a safe distance. The effectiveness of the
action shall be carefully checked until the other vessel is finally past
and clear.
(e) If necessary to avoid collision or allow more time to assess the
situation, a vessel shall slacken her speed or take all way off by
stopping or reversing her means of propulsion.
(a)(i) A vessel proceeding along the course of a narrow channel // 33
USC 2009. // or fairway shall keep as near to the outer limit of the
channel or fairway which lies on her starboard side as is safe and
practicable.
(ii) Notwithstanding paragraph (a)(i) and Rule 14(a), a power-driven
vessel operating in narrow channels or fairways on the Great Lakes,
Western Rivers, or waters specified by the Secretary, and proceeding
downbound with a following current shall have the right-of-way over an
upbound vessel, shall propose the manner and place of passage, and shall
initiate the maneuvering signals prescribed by Rule 34(a)(i), as
appropriate. The vessel proceeding upbound against the current shall
hold as necessary to permit safe passing.
(b) A vessel of less than 20 meters in length or a sailing vessel
shall not impede the passage of a vessel that can safely navigate only
within a narrow channel or fairway.
(c) A vessel engaged in fishing shall not impede the passage of any
other vessel navigating within a narrow channel or fairway.
(d) A vessel shall not cross a narrow channel or fairway if such
crossing impedes the passage of a vessel which can safely navigate only
within that channel or fairway. The latter vessel shall use the danger
signal prescribed in Rule 34(d) if in doubt as to the intention of the
crossing vessel.
(e)(i) In a narrow channel or fairway when overtaking, the vessel
intending to overtake shall indicate her intention by sounding the
appropriate signal prescribed in Rule 34(c) and take steps to permit
safe passing. The overtaken vessel, if in agreement, shall sound the
same signal. If in doubt she shall sound the danger signal prescribed
in Rule 34(d).
(ii) This Rule does not relieve the overtaking vessel of her
obligation under Rule 13.
(f) A vessel nearing a bend or an area of a narrow channel or fairway
where other vessels may be obscured by an intervening obstruction shall
navigate with particular alertness and caution and shall sound the
appropriate signal prescribed in Rule 34(e).
(g) Every vessel shall, if the circumstances of the case admit, avoid
anchoring in a narrow channel.
Each vessel required by regulation to participate in a vessel traffic
service // 33 USC 2010. // shall comply with the applicable
regulations.
Another
Rules in this subpart // 33 USC 2011. // apply to vessels in sight
of one another.
(a) When two sailing vessels // 33 USC 2012. // are approaching one
another, so as to involve risk of collision, one of them shall keep out
of the way of the other as follows:
(i) when each has the wind on a different side, the vessel
which has the wind on the port side shall keep out of the way of
the other;
(ii) when both have the wind on the same side, the vessel which
is to windward shall keep out of the way of the vessel which is to
leeward; and
(iii) if a vessel with the wind on the port side sees a vessel
to windward and cannot determine with certainty whether the other
vessel has the wind on the port or on the starboard side, she
shall keep out of the way of the other.
(b) For the purpose of this Rule the windward side shall be deemed to
be the side opposite to that on which the mainsail is carried or, in the
case of a square-rigged vessel, the side opposite to that on which the
largest fore-and-aft sail is carried.
(a) Notwithstanding anything contained in Rules 4 through 18, any
vessel overtaking // 33 USC 2013. // any other shall keep out of the
way of the vessel being overtaken.
(b) A vessel shall be deemed to be overtaking when coming up with
another vessel from a direction more than 22.5 degrees abaft her beam;
that is, in such a position with reference to the vessel she is
overtaking, that at night she would be able to see only the sternlight
of that vessel but neither of her sidelights.
(c) When a vessel is in any doubt as to whether she is overtaking
another, she shall assume that this is the case and act accordingly.
(d) Any subsequent alteration of the bearing between the two vessels
shall not make the overtaking vessel a crossing vessel within the
meaning of these Rules or relieve her of the duty of keeping clear of
the overtaken vessel until she is finally past and clear.
(a) When two power-driven vessels are meeting on reciprocal or nearly
reciprocal courses so as to involve risk of collision // 33 USC 2014.
// each shall alter her course to starboard so that each shall pass on
the port side of the other.
(b) Such a situation shall be deemed to exist when a vessel sees the
other ahead or nearly ahead and by night she could see the masthead
lights of the other in a line or nearly in a line or both sidelights and
by day she observes the corresponding aspect of the other vessel.
(c) When a vessel is in any doubt as to whether such a situation
exists she shall assume that it does exist and act accordingly.
(a) When two power-driven vessels are crossing // 33 USC 2015. // so
as to involve risk of collision, the vessel which has the other on her
starboard side shall keep out of the way and shall, if the circumstances
of the case admit, avoid crossing ahead of the other vessel.
(b) Notwithstanding paragraph (a), on the Great Lakes, Western
Rivers, or water specified by the Secretary, a vessel crossing a river
shall keep out of the way of a power-driven vessel ascending or
descending the river.
Every vessel which is directed to keep out of the way of another
vessel shall, // 33 USC 2016. // so far as possible, take early and
substantial action to keep well clear.
(a)(i) Where one of two vessels is to keep out of the way, // 33 USC
2017. // the other shall keep her course and speed.
(ii) The latter vessel may, however, take action to avoid collision
by her maneuver alone, as soon as it becomes apparent to her that the
vessel required to keep out of the way is not taking appropriate action
in compliance with these Rules.
(b) When, from any cause, the vessel required to keep her course and
speed finds herself so close that collision cannot be avoided by the
action of the give-way vessel alone, she shall take such action as will
best aid to avoid collision.
(c) A power-driven vessel which takes action in a crossing situation
in accordance with subparagraph (a)(ii) of this Rule to avoid collision
with another power-driven vessel shall, if the circumstances of the case
admit, not alter course to port for a vessel on her own port side.
(d) This Rule does not relieve the give-way vessel of her obligation
to keep out of the way.
Except where Rules 9, 10, and 13 // 33 USC 2018. // otherwise
require:
(a) A power-driven vessel underway shall keep out of the way of:
(i) a vessel not under command;
(ii) a vessel restricted in her ability to maneuver;
(iii) a vessel engaged in fishing; and
(iv) a sailing vessel.
(b) A sailing vessel underway shall keep out of the way of:
(i) a vessel not under command;
(ii) a vessel restricted in her ability to maneuver; and
(iii) a vessel engaged in fishing.
(c) A vessel engaged in fishing when underway shall, so far as
possible, keep out of the way of:
(i) a vessel not under command; and
(ii) a vessel restricted in her ability to maneuver.
(d) A seaplane on the water shall, in general, keep well clear of all
vessels and avoid impeding their navigation. In circumstances, however,
where risk of collision exists, she shall comply with the Rules of this
Part.
Visibility
(a) This Rule // 33 USC 2019. // applies to vessels not in sight of
one another when navigating in or near an area of restricted visibility.
(b) Every vessel shall proceed at a safe speed adapted to the
prevailing circumstances and conditions of restricted visibility. A
power-driven vessel shall have her engines ready for immediate maneuver.
(c) Every vessel shall have due regard to the prevailing
circumstances and conditions of restricted visibility when complying
with Rules 4 through 10.
(d) A vessel which detects by radar alone the presence of another
vessel shall determine if a close-quarters situation is developing or
risk of collision exists. If so, she shall take avoiding action in
ample time, provided that when such action consists of an alteration of
course, so far as possible the following shall be avoided:
(i) an alteration of course to port for a vessel forward of the
beam, other than for a vessel being overtaken; and
(ii) an alteration of course toward a vessel abeam or abaft the
beam.
(e) Except where it has been determined that a risk of collision does
not exist, every vessel which hears apparently forward of her beam the
fog signal of another vessel, or which cannot avoid a close-quarters
situation with another vessel forward of her beam, shall reduce her
speed to the minimum at which she can be kept on course. She shall if
necessary take all her way off and, in any event, navigate with extreme
caution until danger of collision is over.
(a) Rules in this Part // 33 USC 2020. // shall be complied with in
all weathers.
(b) The Rules concerning lights shall be complied with from sunset to
sunrise, and during such times no other lights shall be exhibited,
except such lights as cannot be mistaken for the lights specified in
these Rules or do not impair their visibility or distinctive character,
or interfere with the keeping of a proper lookout.
(c) The lights prescribed by these Rules shall, if carried, also be
exhibited from sunrise to sunset in restricted visibility and may be
exhibited in all other circumstances when it is deemed necessary.
(d) The Rules concerning shapes shall be complied with by day.
(e) The lights and shapes specified in these Rules shall comply with
the provisions of Annex I of these Rules.
(a) " Masthead light" // 33 USC 2021. // means a white light placed
over the fore and aft centerline of the vessel showing an unbroken light
over an arc of the horizon of 225 degrees and so fixed as to show the
light from right ahead to 22.5 degrees abaft the beam on either side of
the vessel, except that on a vessel of less than 12 meters in length the
masthead light shall be placed as nearly as practicable to the fore and
aft centerline of the vessel.
(b) " Sidelights" mean a green light on the starboard side and a red
light on the port side each showing an unbroken light over an arc of the
horizon of 112.5 degrees and so fixed as to show the light from right
ahead to 22.5 degrees abaft the beam on its respective side. On a vessel
of less than 20 meters in length the side lights may be combined in one
lantern carried on the fore and aft centerline of the vessel, except
that on a vessel of less than 12 meters in length the sidelights when
combined in one lantern shall be placed as nearly as practicable to the
fore and aft centerline of the vessel.
(c) " Sternlight" means a white light placed as nearly as practicable
at the stern showing an unbroken light over an arc of the horizon of 135
degrees and so fixed as to show the light 67.5 degrees from right aft on
each side of the vessel.
(d) " Towing light" means a yellow light having the same
characteristics as the "sternlight" defined in paragraph (c) of this
Rule.
(e) " All-round light" means a light showing an unbroken light over
an arc of the horizon of 360 degrees.
(f) " Flashing light" means a light flashing at regular intervals at
a frequency of 120 flashes or more per minute.
(g) " Special flashing light" means a yellow light flashing at
regular intervals at a frequency of 50 to 70 flashes per minute, placed
as far forward and as nearly as practicable on the fore and aft
centerline of the tow and showing an unbroken light over an arc of the
horizon of not less than 180 degrees nor more than 225 degrees and so
fixed as to show the light from right ahead to abeam and no more than
22.5 degrees abaft the beam on either side of the vessel.
The lights prescribed in these Rules // 33 USC 2022. // shall have
an intensity as specified in Annex I to these Rules, so as to be visible
at the following minimum ranges:
(a) In a vessel of 50 meters or more in length:
a masthead light, 6 miles;
a sidelight, 3 miles;
a sternlight, 3 miles;
a towing light, 3 miles;
a white, red, green or yellow all-round light, 3 miles; and
a special flashing light, 2 miles.
(b) In a vessel of 12 meters or more in length but less than 50
meters in length:
a masthead light, 5 miles; except that where the length of the
vessel is less than 20 meters, 3 miles;
a sidelight, 2 miles;
a sternlight, 2 miles;
a towing light, 2 miles;
a white, red, green or yellow all-round light, 2 miles; and
a special flashing light, 2 miles.
(c) In a vessel of less than 12 meters in length:
a masthead light, 2 miles;
a sidelight, 1 mile;
a sternlight, 2 miles;
a towing light, 2 miles;
a white, red, green or yellow all-round light, 2 miles; and
a special flashing light, 2 miles.
(d) In an inconspicuous, partly submerged vessel or object being
towed:
a white all-round light, 3 miles.
(a) A power-driven vessel underway // 33 USC 2023. // shall exhibit:
(i) a masthead light forward; except that a vessel of less
than 20 meters in length need not exhibit this light forward of
amidships but shall exhibit it as far forward as is practicable;
(ii) a second masthead light abaft of and higher than the
forward one; except that a vessel of less than 50 meters in
length shall not be obliged to exhibit such light but may do so:
(iii) sidelights; and
(iv) a sternlight.
(b) An air-cushion vessel when operating in the nondisplacement mode
shall, in addition to the lights prescribed in paragraph (a) of this
Rule, exhibit an all-round flashing yellow light where it can best be
seen.
(c) A power-driven vessel of less than 12 meters in length may, in
lieu of the lights prescribed in paragraph (a) of this Rule, exhibit an
all-round white light and sidelights.
(d) A power-driven vessel when operating on the Great Lakes may carry
an all-round white light in lieu of the second masthead light and
sternlight prescribed in paragraph (a) of this Rule. The light shall be
carried in the position of the second masthead light and be visible at
the same minimum range.
(a) A power-driven vessel when towing astern // 33 USC 2024. //
shall exhibit:
(i) instead of the light prescribed either in Rule 23 (a)(i) or
23(a)(ii), two masthead lights in a vertical line. When the
length of the tow, measuring from the stern of the towing vessel
to the after end of the tow exceeds 200 meters, three such lights
in a vertical line;
(ii) sidelights;
(iii) a sternlight;
(iv) a towing light in a vertical line above the sternlight;
and
(v) when the length of the tow exceeds 200 meters, a diamond
shape where it can best be seen.
(b) When a pushing vessel and a vessel being pushed ahead are rigidly
connected in a composite unit they shall be regarded as a power-driven
vessel and exhibit the lights prescribed in Rule 23.
(c) A power-driven vessel when pushing ahead or towing alongside,
except as required by paragraphs (b) and (i) of this Rule, shall
exhibit:
(i) instead of the light prescribed either in Rule 23(a)(i) or
23(a)(ii), two masthead lights in a vertical line;
(ii) sidelights; and
(iii) two towing lights in a vertical line.
(d) A power-driven vessel to which paragraphs (a) or (c) of this Rule
apply shall also comply with Rule 23(a)(i) and 23(a)(ii).
(e) A vessel or object other than those referred to in paragraph (g)
of this Rule being towed shall exhibit:
(i) sidelights;
(ii) a sternlight; and
(iii) when the length of the tow exceeds 200 meters, a diamond
shape where it can best be seen.
(f) Provided that any number of vessels being towed alongside or
pushed in a group shall be lighted as one vessel:
(i) a vessel being pushed ahead, not being part of a composite
unit, shall exhibit at the forward end sidelights, and a special
flashing light; and
(ii) a vessel being towed alongside shall exhibit a sternlight
and at the forward end sidelights.
(g) An inconspicuous, partly submerged vessel or object being towed
shall exhibit:
(i) if it is less than 25 meters in breadth, one all-round
white light at or near each end;
(ii) if it is 25 meters or more in breadth, four all-round
white lights to mark its length and breadth;
(iii) if it exceeds 100 meters in length, additional all-round
white lights between the lights prescribed in subparagraphs (i)
and (ii) so that the distance between the lights shall not exceed
100 meters: Provided, That any vessels or objects being towed
alongside each other shall be lighted as one vessel or object;
(iv) a diamond shape at or near the aftermost extremity of the
last vessel or object being towed; and
(v) the towing vessel may direct a searchlight in the direction
of the tow to indicate its presence to an approaching vessel.
(h) Where from any sufficient cause it is impracticable for a vessel
or object being towed to exhibit the lights prescribed in paragraph (e)
or (g) of this Rule, all possible measures shall be taken to light the
vessel or object towed or at least to indicate the presence of the
unlighted vessel or object.
(i) Notwithstanding paragraph (c), on the Western Rivers and on
waters specified by the Secretary, a power-driven vessel when pushing
ahead or towing alongside, except as paragraph (b) applies, shall
exhibit:
(i) sidelights; and
(ii) two towing lights in a vertical line.
(j) Where from any sufficient cause it is impracticable for a vessel
not normally engaged in towing operations to display the lights
prescribed by paragraph (a), (c) or (i) of this Rule, such vessel shall
not be required to exhibit those lights when engaged in towing another
vessel in distress or otherwise in need of assistance. All possible
measures shall be taken to indicate the nature of the relationship
between the towing vessel and the vessel being assisted. The
searchlight authorized by Rule 36 may be used to illuminate the tow.
(a) A sailing vessel underway // 33 USC 2025. // shall exhibit:
(i) sidelights; and
(ii) a sternlight.
(b) In a sailing vessel of less than 20 meters in length the lights
prescribed in paragraph (a) of this Rule may be combined in one lantern
carried at or near the top of the mast where it can best be seen.
(c) A sailing vessel underway may, in addition to the lights
prescribed in paragraph (a) of this Rule, exhibit at or near the top of
the mast, where they can best be seen, two all-round lights in a
vertical line, the upper being red and the lower green, but these lights
shall not be exhibited in conjunction with the combined lantern
permitted by paragraph (b) of this Rule.
(d)(i) A sailing vessel of less than 7 meters in length shall, if
practicable, exhibit the lights prescribed in paragraph (a) or (b) of
this Rule, but if she does not, she shall have ready at hand an electric
torch or lighted lantern showing a white light which shall be exhibited
in sufficient time to prevent collision.
(ii) A vessel under oars may exhibit the lights prescribed in this
Rule for sailing vessels, but if she does not, she shall have ready at
hand an electric torch or lighted lantern showing a white light which
shall be exhibited in sufficient time to prevent collision.
(e) A vessel proceeding under sail when also being propelled by
machinery shall exhibit forward where it can best be seen a conical
shape, apex downward. A vessel of less than 12 meters in length is not
required to exhibit this shape, but may do so.
(a) A vessel engaged in fishing, // 33 USC 2026. // whether underway
or at anchor, shall exhibit only the lights and shapes prescribed in
this Rule.
(b) A vessel when engaged in trawling, by which is meant the dragging
through the water of a dredge net or other apparatus used as a fishing
appliance, shall exhibit:
(i) two all-round lights in a vertical line, the upper being
green and the lower white, or a shape consisting of two cones with
their apexes together in a vertical line one above the other; a
vessel of less than 20 meters in length may instead of this shape
exhibit a basket;
(ii) a masthead light abaft of and higher than the all-round
green light; a vessel of less than 50 meters in length shall not
be obliged to exhibit such a light but may do so; and
(iii) when making way through the water, in addition to the
lights prescribed in this paragraph, sidelights and a sternlight.
(c) A vessel engaged in fishing, other than trawling, shall exhibit:
(i) two all-round lights in a vertical line, the upper being
red and the lower white, or a shape consisting of two cones with
apexes together in a vertical line one above the other; a vessel
of less than 20 meters in length may instead of this shape exhibit
a basket;
(ii) when there is outlying gear extending more than 150 meters
horizontally from the vessel, an all-round white light or a cone
apex upward in the direction of the gear; and
(iii) when making way through the water, in addition to the
lights prescribed in this paragraph, sidelights and a sternlight.
(d) A vessel engaged in fishing in close proximity to other vessels
engaged in fishing may exhibit the additional signals described in Annex
II to these Rules.
(e) A vessel when not engaged in fishing shall not exhibit the lights
or shapes prescribed in this Rule, but only those prescribed for a
vessel of her length.
Ability To
Maneuver
// 33 USC 2027. //
(a) A vessel not under command shall exhibit:
(i) two all-round red lights in a vertical line where they can
best be seen;
(ii) two balls or similar shapes in a vertical line where they
can best be seen; and
(iii) when making way through the water, in addition to the
lights prescribed in this paragraph, sidelights and a sternlight.
(b) A vessel restricted in her ability to maneuver, except a vessel
engaged in minesweeping operations, shall exhibit:
(i) three all-round lights in a vertical line where they can
best be seen. The highest and lowest of these lights shall be red
and the middle light shall be white;
(ii) three shapes in a vertical line where they can best be
seen. The highest and lowest of these shapes shall be balls and
the middle one a diamond;
(iii) when making way through the water, masthead lights,
sidelights and a sternlight, in addition to the lights prescribed
in subparagraph (b)(i); and
(iv) when at anchor, in addition to the lights or shapes
prescribed in subparagraphs (b) (i) and (ii), the light, lights or
shapes prescribed in Rule 30.
(c) A vessel engaged in a towing operation which severely restricts
the towing vessel and her tow in their ability to deviate from their
course shall, in addition to the lights or shapes prescribed in
subparagraphs (b) (i) and (ii) of this Rule, exhibit the lights or shape
prescribed in Rule 24.
(d) A vessel engaged in dredging or underwater operations, when
restricted in her ability to maneuver, shall exhibit the lights and
shapes prescribed in subparagraphs (b) (i), (ii), and (iii) of this Rule
and shall in addition, when an obstruction exists, exhibit:
(i) two all-round red lights or two balls in a vertical line to
indicate the side on which the obstruction exists;
(ii) two all-round green lights or two diamonds in a vertical
line to indicate the side on which another vessel may pass; and
(iii) when at anchor, the lights or shape prescribed by this
paragraph, instead of the lights or shapes prescribed in Rule 30
for anchored vessels.
(e) Whenever the size of a vessel engaged in diving operations makes
it impracticable to exhibit all lights and shapes prescribed in
paragraph (d) of this Rule, the following shall instead be exhibited:
(i) Three all-round lights in a vertical line where they can
best be seen. The highest and lowest of these lights shall be red
and the middle light shall be white.
(ii) A rigid replica of the international Code flag " A" not
less than 1 meter in height. Measures shall be taken to insure
its all-round visibility.
(f) A vessel engaged in minesweeping operations shall, in addition to
the lights prescribed for a power-driven vessel in Rule 23, exhibit
three all-round green lights or three balls. One of these lights or
shapes shall be exhibited near the foremast head and one at each end of
the fore yard. These lights or shapes indicate that it is dangerous for
another vessel to approach closer than 1,000 meters astern or 500 meters
on either side of the minesweeper.
(g) A vessel of less than 12 meters in length, except when engaged in
diving operations, is not required to exhibit the lights or shapes
prescribed in this Rule.
(h) The signals prescribed in this Rule are not signals of vessels in
distress and requiring assistance. Such signals are contained in Annex
IV to these Rules.
// 33 USC 2028. //
(a) A vessel engaged on pilotage // 33 USC 2029. // duty shall
exhibit:
(i) at or near the masthead, two all-round lights in a vertical
line, the upper being white and the lower red;
(ii) when underway, in addition, sidelights and a sternlight;
and
(iii) when at anchor, in addition to the lights prescribed in
subparagraph (i), the anchor light, lights, or shape prescribed in
Rule 30 for anchored vessels.
(b) A pilot vessel when not engaged on pilotage duty shall exhibit
the lights or shapes prescribed for a vessel of her length.
(a) A vessel at anchor // 33 USC 2030. // shall exhibit where it can
best be seen:
(i) in the fore part, an all-round white light or one ball;
and
(ii) at or near the stern and at a lower level than the light
prescribed in subparagraph (i), an all-round white light.
(b) A vessel of less than 50 meters in length may exhibit an
all-round white light where it can best be seen instead of the lights
prescribed in paragraph (a) of this Rule.
(c) A vessel at anchor may, and a vessel of 100 meters or more in
length shall, also use the available working or equivalent lights to
illuminate her decks.
(d) A vessel aground shall exhibit the lights prescribed in paragraph
(a) or (b) of this Rule and in addition, if practicable, where they can
best be seen:
(i) two all-round red lights in a vertical line; and
(ii) three balls in a vertical line.
(e) A vessel of less than 7 meters in length, when at anchor, not in
or near a narrow channel, fairway, anchorage, or where other vessels
normally navigate, shall not be required to exhibit the lights or shape
prescribed in paragraphs (a) and (b) of this Rule.
(f) A vessel of less than 12 meters in length when aground shall not
be required to exhibit the lights or shapes prescribed in subparagraphs
(d) (i) and (ii) of this Rule.
(g) A vessel of less than 20 meters in length, when at anchor in a
special anchorage area designated by the Secretary, shall not be
required to exhibit the anchor lights and shapes required by this Rule.
Where it is impracticable for a seaplane // 33 USC 2031. // to
exhibit lights and shapes of the characteristics or in the positions
prescribed in the Rules of this Part she shall exhibit lights and shapes
as closely similar in characteristics and position as is possible.
(a) The word "whistle" // 33 USC 2032. // means any sound signaling
appliance capable of producing the prescribed blasts and which complies
with specifications in Annex III to these Rules.
(b) The term "short blast" means a blast of about 1 second's
duration.
(c) The term "prolonged blast" means a blast of from 4 to 6 seconds'
duration.
(a) A vessel of 12 meters or more in length shall be provided with a
whistle and a bell // 33 USC 2033. // and a vessel of 100 meters or
more in length shall, in addition, be provided with a gong, the tone and
sound of which cannot be confused with that of the bell. The whistle,
bell and gong shall comply with the specifications in Annex III to these
Rules. The bell or gong or both may be replaced by other equipment
having the same respective sound characteristics, provided that manual
sounding of the prescribed signals shall always be possible.
(b) A vessel of less than 12 meters in length shall not be obliged to
carry the sound signaling appliances prescribed in paragraph (a) of this
Rule but if she does not, she shall be provided with some other means of
making an efficient sound signal.
(a) When power-driven vessels are in sight of one another and meeting
or crossing at a distance within half a mile of each other, each vessel
underway, when maneuvering as authorized or required by these Rules: //
33 USC 2034. //
(i) shall indicate that maneuver by the following signals on
her whistle: one short blast to mean " I intend to leave you on
my port side"; two short blasts to mean " I intend to leave you
on my starboard side"; and three short blasts to mean " I am
operating astern propulsion".
(ii) upon hearing the one or two blast signal of the other
shall, if in agreement, sound the same whistle signal and take the
steps necessary to effect a safe passing. If, however, from any
cause, the vessel doubts the safety of the proposed maneuver, she
shall sound the danger signal specified in paragraph (d) of this
Rule and each vessel shall take appropriate precautionary action
until a safe passing agreement is made.
(b) A vessel may supplement the whistle signals prescribed in
paragraph (a) of this Rule by light signals:
(i) These signals shall have the following significance: one
flash to mean " I intend to leave you on my port side"; two
flashes to mean " I intend to leave you on my starboard side";
three flashes to mean " I am operating astern propulsion";
(ii) The duration of each flash shall be about 1 second; and
(iii) The light used for this signal shall, if fitted, be one
all-round white or yellow light, visible at a minimum range of 2
miles, synchronized with the whistle, and shall comply with the
provisions of Annex I to these Rules.
(c) When in sight of one another:
(i) a power-driven vessel intending to overtake another
power-driven vessel shall indicate her intention by the following
signals on her whistle: one short blast to mean " I intend to
overtake you on your starboard side"; two short blasts to mean "
I intend to overtake you on your port side"; and
(ii) the power-driven vessel about to be overtaken shall, if in
agreement, sound a similar sound signal. If in doubt she shall
sound the danger signal prescribed in paragraph (d).
(d) When vessels in sight of one another are approaching each other
and from any cause either vessel fails to understand the intentions or
actions of the other, or is in doubt whether sufficient action is being
taken by the other to avoid collision, the vessel in doubt shall
immediately indicate such doubt by giving at least five short and rapid
blasts on the whistle. This signal may be supplemented by a light
signal of at least five short and rapid flashes.
(e) A vessel nearing a bend or an area of a channel or fairway where
other vessels may be obscured by an intervening obstruction shall sound
one prolonged blast. This signal shall be answered with a prolonged
blast by any approaching vessel that may be within hearing around the
bend or behind the intervening obstruction.
(f) If whistles are fitted on a vessel at a distance apart of more
than 100 meters, one whistle only shall be used for giving maneuvering
and warning signals.
(g) When a power-driven vessel is leaving a dock or berth, she shall
sound one prolonged blast.
(h) A vessel that reaches agreement with another vessel in a meeting,
crossing, or overtaking situation by using the radiotelephone as
prescribed by the Bridge-to-Bridge Radiotelephone Act (85 Stat. 165; 33
U.S.C. 1207), is not obliged to sound the whistle signals prescribed by
this Rule, but may do so. If agreement is not reached, then whistle
signals shall be exchanged in a timely manner and shall prevail.
In or near an area of restricted visibility, // 33 USC 2035. //
whether by day or night, the signals prescribed in this Rule shall be
used as follows:
(a) A power-driven vessel making way through the water shall sound at
intervals of not more than 2 minutes one prolonged blast.
(b) A power-driven vessel underway but stopped and making no way
through the water shall sound at intervals of not more than 2 minutes
two prolonged blasts in succession with an interval of about 2 seconds
between them.
(c) A vessel not under command; a vessel restricted in her ability
to maneuver, whether underway or at anchor; a sailing vessel; a vessel
engaged in fishing, whether underway or at anchor; and a vessel engaged
in towing or pushing another vessel shall, instead of the signals
prescribed in paragraphs (a) or (b) of this Rule, sound at intervals of
not more than 2 minutes, three blasts in succession; namely, one
prolonged followed by two short blasts.
(d) A vessel towed or if more than one vessel is towed the last
vessel of the tow, if manned, shall at intervals of not more than 2
minutes sound four blasts in succession; namely, one prolonged followed
by three short blasts. When practicable, this signal shall be made
immediately after the signal made by the towing vessel.
(e) When a pushing vessel and a vessel being pushed ahead are rigidly
connected in a composite unit they shall be regarded as a power-driven
vessel and shall give the signals prescribed in paragraphs (a) or (b) of
this Rule.
(f) A vessel at anchor shall at intervals of not more than 1 minute
ring the bell rapidly for about 5 seconds. In a vessel of 100 meters or
more in length the bell shall be sounded in the forepart of the vessel
and immediately after the ringing of the bell the gong shall be sounded
rapidly for about 5 seconds in the after part of the vessel. A vessel at
anchor may in addition sound three blasts in succession; namely, one
short, one prolonged and one short blast, to give warning of her
position and of the possibility of collision to an approaching vessel.
(g) A vessel aground shall give the bell signal and if required the
gong signal prescribed in paragraph (f) of this Rule and shall, in
addition, give three separate and distinct strokes on the bell
immediately before and after the rapid ringing of the bell. A vessel
aground may in addition sound an appropriate whistle signal.
(h) A vessel of less than 12 meters in length shall not be obliged to
give the above-mentioned signals but, if she does not, shall make some
other efficient sound signal at intervals of not more than 2 minutes.
(i) A pilot vessel when engaged on pilotage duty may in addition to
the signals prescribed in paragraphs (a), (b) or (f) of this Rule sound
an identity signal consisting of four short blasts.
(j) The following vessels shall not be required to sound signals as
prescribed in paragraph (f) of this Rule when anchored in a special
anchorage area designated by the Secretary:
(i) a vessel of less than 20 meters in length; and
(ii) a barge, canal boat, scow, or other nondescript craft.
If necessary to attract the attention // 33 USC 2036. // of another
vessel, any vessel may make light or sound signals that cannot be
mistaken for any signal authorized elsewhere in these Rules, or may
direct the beam of her searchlight in the direction of the danger, in
such a way as not to embarrass any vessel.
When a vessel is in distress // 33 USC 2037. // and requires
assistance she shall use or exhibit the signals described in Annex IV to
these Rules.
Any vessel or class of vessels, the keel of which is laid or which is
at a corresponding stage of construction before the date of enactment of
this Act, // 33 USC 2038. // provided that she complies with the
requirements of--,
(a) The Act of June 7, 1897 (30 Stat. 96), as amended (33 U.S.C.154 -
232) for vessels navigating the waters subject to that statute;
(b) Section 4233 of the Revised Statutes (33 U.S.C. 301 - 356) for
vessels navigating the waters subject to that statute;
(c) The Act of February 8, 1895 (28 Stat. 645), as amended (33 U.S.
C. 241 - 295) for vessels navigating the waters subject to that statute;
or
(d) Sections 3, 4, and 5 of the Act of April 25, 1940 (54 Stat.
163), as amended (46 U.S.C. 526 b, c, and d) for motorboats navigating
the waters subject to that statute; shall be exempted from compliance
with the technical Annexes to these Rules as follows:
(i) the installation of lights with ranges prescribed in Rule
22, until 4 years after the effective date of these Rules, except
that vessels of less than 20 meters in length are permanently
exempt;
(ii) the installation of lights with color specifications as
prescribed in Annex I to these Rules, until 4 years after the
effective date of these Rules, except that vessels of less than 20
meters in length are permanently exempt;
(iii) the repositioning of lights as a result of conversion to
metric units and rounding off measurement figures, are permanently
exempt; and
(iv) the horizontal repositioning of masthead lights prescribed
by Annex I to these Rules:
permanent
exemption.
years
after the effective date of these Rules.
(v) the restructuring or repositioning of all lights to meet
the prescriptions of Annex I to these Rules, until 9 years after
the effective date of these Rules;
(vi) power-driven vessels of 12 meters or more but less than 20
meters in length are permanently exempt from the provisions of
Rule 23(a)(i) and 23(a)(iv) provided that, in place of these
lights, the vessel exhibits a white light aft visible all round
the horizon; and
(vii) the requirements for sound signal appliances prescribed
in Annex III to these Rules, until 9 years after the effective
date of these Rules.
Sec. 3. The Secretary may issue regulations necessary to implement
and interpret this Act. // 33 USC 2071. // The Secretary shall
establish the following technical annexes to these Rules: Annex I,
Positioning and Technical Details of Lights and Shapes; Annex II,
Additional Signals for Fishing Vessels Fishing in Close Proximity;
Annex III, Technical Details of Sound Appliances; and Annex IV,
Distress Signals. These annexes shall be as consistent as possible with
the respective annexes to the International Regulations. The Secretary
may establish other technical annexes, including local pilot rules.
Sec. 4. (a) Whoever operates a vessel in violation of this Act, //
33 USC 2072. // or of any regulation issued thereunder, or in violation
of a certificate of alternative compliance issued under Rule 1 is liable
to a civil penalty of not more than $5,000 for each violation.
(b) Every vessel subject to this Act, other than a public vessel
being used for noncommercial purposes, that is operated in violation of
this Act, or of any regulation issued thereunder, or in violation of a
certificate of alternative compliance issued under Rule 1 is liable to a
civil penalty of not more than $5,000 for each violation, for which
penalty the vessel may be seized and proceeded against in the district
court of the United States of any district within which the vessel may
be found.
(c) The Secretary may assess any civil penalty authorized by this
section. No such penalty may be assessed until the person charged, or
the owner of the vessel charged, as appropriate, shall have been given
notice of the violation involved and an opportunity for a hearing. For
good cause shown, the Secretary may remit, mitigate, or compromise any
penalty assessed. Upon the failure of the person charged, or the owner
of the vessel charged, to pay an assessed penalty, as it may have been
mitigated or compromised, the Secretary may request the Attorney General
to commence an action in the appropriate district court of the United
States for collection of the penalty as assessed, without regard to the
amount involved, together with such other relief as may be appropriate.
(d) The Secretary of the Treasury shall withhold or revoke, at the
request of the Secretary, the clearance, required by section 4197 of the
Revised Statutes of the United States (46 U.S.C. 91) of any vessel, the
owner or operator of which is subject to any of the penalties in this
section. Clearance may be granted in such cases upon the filing of a
bond or other surety satisfactory to the Secretary.
Sec. 5. (a) The Secretary shall establish a Rules of the Road
Advisory Council // 33 USC 2073. // (hereinafter referred to as the
Council) not exceeding 21 members. To assure balanced representation,
members shall be chosen, insofar as practical, from the following
groups: (1) recognized experts and leaders in organizations having an
active interest in the Rules of the Road and vessel and port safety, (2)
representatives of owners and operators of vessels, professional
mariners, recreational boaters, and the recreational boating industry,
(3) individuals with an interest in maritime law, and (4) Federal and
State officials with responsibility for vessel and port safety.
Additional persons may be appointed to panels of the Council to assist
the Council in the performance of its functions.
(b) The Council shall advise, consult with, and make recommendations
to the Secretary on matters relating to any major proposals for changes
to the Inland Rules. The Council may recommend changes to the Inland
Rules and International Regulations to the Secretary. Any advice or
recommendation made by the Council to the Secretary shall reflect the
independent judgment of the Council on the matter concerned. The
Council shall meet at the call of the Secretary, but in any event not
less than once during each calendar year. All proceedings of the
Council shall be public, and a record of the proceedings shall be made
available for public inspection.
(c) The Secretary shall furnish to the Council an executive secretary
and such secretarial, clerical, and other services as are deemed
necessary for the conduct of its business. Members of the Council who
are not officers or employees of the United States shall, while
attending meetings of the Council or while otherwise engaged in the
business of the Council, be entitled to receive compensation at a rate
fixed by the Secretary, not exceeding the daily equivalent of the
current rate of basic pay in effect for GS-18 of the General Schedule
under section 5332 of title 5, United States Code, including
travel-time; and while away from their home or regular place of
business, they may be allowed travel expenses, including per diem in
lieu of subsistence, as authorized by section 5703 of title 5, United
States Code. Payments under this section shall not render members of
the Council officers or employees of the United States for any purpose.
(d) Unless extended by subsequent Act of Congress, the Council shall
terminate 5 years from the date of enactment of this Act.
Sec. 6. The International Navigational Rules Act of 1977 (91 Stat.
308;33 U.S.C. 1601), is amended as follows:
(1) in section 5
// 33 USC 1604. //
by amending subsection (a) to read as follows:
the
navigational demarcation lines dividing the high seas
from
harbors, rivers, and other inland waters of the United
States.";
(2) in section 6,
// 33 USC 1605. //
by adding a new subsection (d) as follows:
(3) in subsection (a) of section 9
// 33 USC 1608. //
by striking "$500" and inserting in lieu thereof "$5,000".
(4) in subsection (b) of section 9 by striking "$500" and
inserting in lieu thereof "not more than $5,000".
Sec. 7. Sections 2, 4, 6(1), and 8(a) // 33 USC 2001 // are
effective 12 months after the date of enactment of this Act, except that
on the Great Lakes, the effective date of sections 2 and 4 will be
established by the Secretary. Section 5 is effective October 1, 1981.
Sec. 8. (a) The laws specified in the following schedules are
repealed. // 33 USC 2001 // Any prior rights or liabilities existing
under these laws are not affected by their repeal.
Sec. 4233.
Sec. 4233 A.
Sec. 4233 B.
Sec. 4233 C.
SCHEDULE OMITTED.
(b) The following laws are repealed when the Secretary establishes an
effective date under section 7.
REPEALED LAWS OMITTED.
Sec. 9. Section 2(c) of the Act of February 19, 1895 (28 Stat.
672), as amended (33 U.S.C. 151), is amended by striking the words "the
Canal Zone,".
Approved December 24, 1980.
LEGISLATIVE HISTORY:
SENATE REPORT No. 96 - 979 (Comm. on Commerce, Science, and
Transportation).
CONGRESSIONAL RECORD, Vol. 126 (1980):
June 23, considered and passed House.
Sept. 30, considered and passed Senate, amended.
Nov. 19, House concurred in certain Senate amendments and
disagreed to Senate amendment No. 70.
Dec. 8, Senate receded from its amendment No. 70.
WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 16, No. 52:
Dec. 24, Presidential statement.
PUBLIC LAW 96-590, 94 STAT. 3414
in order to include Hawaii
in the same category as other States for the purposes
of such section.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That section 222(a)(10)
of the Communications Act of 1934 (47 U.S.C. 222(a)(10)) is amended by
striking out ", except Hawaii".
Sec. 2. Section 222 of the Communications Act of 1934 (47 U.S.C.
222), as amended, is further amended by adding at the end thereof the
following new subsection:
"(g)(1) The authority of any carrier to provide any service or
operate any facilities which it is authorized to provide or operate on
the date of enactment of this subsection shall not be altered solely by
the inclusion of Hawaii within the definition of ' Continental United
States', nor shall such inclusion restrict or impair any carrier's
eligibility after the date of enactment of this subsection for new or
additional authority.
"(2) Whenever, upon a complaint or upon its own initiative, and after
opportunity for a hearing, the Commission finds that any charge,
classification, regulation, or practice relating to intercarrier
arrangements of any carrier serving Hawaii is or will be unjust,
unreasonable, discriminatory, or not in the public interest, the
Commission shall determine and prescribe what charge, classification,
regulation, or practice, or such other remedy as is or will be just,
reasonable, nondiscriminatory and in the public interest to be
thereafter followed.".
Approved December 24, 1980.
LEGISLATIVE HISTORY:
CONGRESSIONAL RECORD, Vol. 126 (1980):
Dec. 11, considered and passed Senate.
Dec. 12, considered and passed House.
PUBLIC LAW 96-589, 94 STAT. 3389, BANKRUPTCY TAX ACT OF 1980
for the tax treatment of
bankruptcy, insolvency, and similar proceedings, and
for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE; TABLE OF CONTENTS; AMENDMENT OF 1954 CODE.
(a) Short Title.-This Act // 26 USC 1 // may be cited as the "
Bankruptcy Tax Act of 1980".
(b) Table of Contents.--, Sec. 1. Short title; table of contents;
amendment of 1954 Code. Sec. 2. Tax treatment of discharge of
indebtedness. Sec. 3. Rules relating to title 11 cases for individuals.
Sec. 4. Corporate reorganization provisions. Sec. 5. Miscellaneous
corporate amendments. Sec. 6. Changes in tax procedures. Sec. 7.
Effective dates.
(c) Amendment of 1954 Code.--, // 26 USC 1 // Except as otherwise
expressly provided, whenever in this Act an amendment or repeal is
expressed in terms of an amendment to, or repeal of, a section or other
provision, the reference shall be considered to be made to a section or
other provision of the Internal Revenue Code of 1954.
SEC. 2. TAX TREATMENT OF DISCHARGE OF INDEBTEDNESS.
(a) Amendment of Section 108.-Section 108 (relating to discharge of
indebtedness) is amended to read as follows:
" SEC. 108. // 26 USC 108. // INCOME FROM DISCHARGE OF INDEBTEDNESS.
"(a) Exclusion From Gross Income--,
"(1) In general.-Gross income does not include any amount which
(but for this subsection) would be includible in gross income by
reason of the discharge (in whole or in part) of indebtedness of
the taxpayer if--,
// 11 USC 101 //
case,
"(2) Coordination of exclusions.--,
paragraph
(1) shall not apply to a discharge to the extent that
the
taxpayer is insolvent.
"(3) Insolvency exclusion limited to amount of insolvency.--,
In the case of a discharge to which paragraph (1)(B) applies, the
amount excluded under paragraph (1)(B) shall not exceed the amount
by which the taxpayer is insolvent.
"(b) Reduction of Tax Attributes in Title 11 // 11 USC 101 // Case or
Insolvency.--,
"(1) In general.-The amount excluded from gross income under
subparagraph (A) or (B) of subsection (a)(1) shall be applied to
reduce the tax attributes of the taxpayer as provided in paragraph
(2).
"(2) Tax attributes affected; order of reduction.-Except as
provided in paragraph (5), the reduction referred to in paragraph
(1) shall be made in the following tax attributes in the following
order:
year of
the discharge, and any net operating loss carryover to
such
taxable year.
depreciable
property),
into
account any portion of a carryover which is
attributable to
the employee plan credit (within the meaning of section
48(o)(3)).
clause (i), see
section 1017.
of
determining the amount of the credit allowable under
section
33.
"(3) Amount of reduction.--,
be one
dollar for each dollar excluded by subsection (a).
paragraph (2) shall
be 50 cents for each dollar excluded by subsection (a).
"(4) Ordering rules.--,
be
made after the determination of the tax imposed by this
chapter for the taxable year of the discharge.
paragraph
(2).-The reductions described in subparagraph (A) or
(C) of paragraph (2) (as the case may be) shall be
made first in
the loss for the taxable year of the discharge and then
in the
carryovers to such taxable year in the order of the
taxable
years from which each such carryover arose.
subparagraphs
(B) and (E) of paragraph (2) shall be made in the
order in
which carryovers are taken into account under this
chapter
for the taxable year of the discharge.
"(5) Election to apply reduction first against depreciable
property.--,
to the
reduction under section 1017 of the basis of the
depreciable
property of the taxpayer.
following
the taxable year in which the discharge occurs.
"(c) Tax Treatment of Discharge of Qualified Business
Indebtedness.--, In the case of discharge of qualified business
indebtedness--,
"(1) Basis reduction.--,
shall be
applied to reduce the basis of the depreciable property
of the
taxpayer.
subparagraph
(A), see section 1017.
"(2) Limitation.-The amount excluded under subparagraph (C) of
subsection (a)(1) shall not exceed the aggregate adjusted bases of
the depreciable property held by the taxpayer as of the beginning
of the taxable year following the taxable year in which the
discharge occurs (determined after any reductions under subsection
(b)).
"(d) Meaning of Terms; Special Rules Relating to Subsections (a),
(b), and (c).--,
"(1) Indebtedness of taxpayer.-For purposes of this section,
the term 'indebtedness of the taxpayer' means any indebtedness--,
"(2) Title 11 case.-For purposes of this section, the term
'title 11 case' means a case under title 11 of the United States
Code
// 11 USC 101 //
(relating to bankruptcy), but only if the taxpayer is under the
jurisdiction of the court in such case and the discharge of
indebtedness is granted by the court or is pursuant to a plan
approved by the court.
"(3) Insolvent.-For purposes of this section, the term
'insolvent' means the excess of liabilities over the fair market
value of assets. With respect to any discharge, whether or not
the taxpayer is insolvent, and the amount by which the taxpayer is
insolvent, shall be determined on the basis of the taxpayer's
assets and liabilities immediately before the discharge.
"(4) Qualified business indebtedness.-Indebtedness of the
taxpayer shall be treated as qualified business indebtedness if
(and only if)--,
"(5) Depreciable property.-The term 'depreciable property' has
the same meaning as when used in section 1017.
"(6) Subsections (a), (b), and (c) to be applied at partner
level.-In the case of a partnership, subsections (a), (b), and (c)
shall be applied at the partner level.
"(7) Reductions of tax attributes in title 11 cases of
individuals to be made by estate.-In any case under chapter 7 or
11 of title 11 of the United States Code
// 11 USC 701, 1101 //
to which section 1398 applies, for purposes of paragraphs (1) and
(5) of subsection (b) the estate (and not the individual) shall be
treated as the taxpayer. The preceding sentence shall not apply
for purposes of applying section 1017 to property transferred by
the estate to the individual.