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Page:United States Statutes at Large Volume 96 Part 2.djvu/816

 96 STAT. 2178

PUBLIC LAW 97-424—JAN. 6, 1983 way use tax) is amended by adding after subsection (c) thereof the following new subsection: "(d) EXEMPTION FOR TRUCKS USED FOR LESS THAN 5,000 MILES ON PuBuc HIGHWAYS.— "(1) SUSPENSION OF TAX.— "(A) IN GENERAL.—If—

26 USC 4481.

"(i) it is reasonable to expect that the use of any highway motor vehicle on public highways during any taxable period will be less than 5,000 miles, and "(ii) the owner of such vehicle furnishes such information as the Secretary may by forms or regulations require with respect to the expected use of such vehicle, then the collection of the tax imposed by section 4481 with respect to the use of such vehicle shall be suspended during the taxable period. "(B) SUSPENSION CEASES TO APPLY WHERE USE EXCEEDS

5,000 MILES.—Subparagraph (A) shall cease to apply with respect to any highway motor vehicle whenever the use of such vehicle on public highways during the taxable period exceeds 5,000 miles. "(2) EXEMPTION.—If—

"(A) the collection of the tax imposed by section 4481 with respect to any highway motor vehicle is suspended under paragraph (1), "(B) such vehicle is not used during the taxable period on public highways for more than 5,000 miles, and "(C) except as otherwise provided in regulations, the owner of such vehicle furnishes such information as the Secretary may require with respect to the use of such vehicle during the taxable period, then no tax shall be imposed by section 4481 on the use of such vehicle for the taxable period. "(3) REFUND WHERE TAX PAID AND VEHICLE NOT USED FOR MORE

THAN 5,000 MILES.—If— "(A) the tax imposed by section 4481 is paid with respect to any highway motor vehicle for any taxable period, and "(B) the requirements of subparagraphs (B) and (C) of paragraph (2) are met with respect to such taxable period, the amount of such tax shall be credited or refunded (without interest) to the person who paid such tax. "(4) R E U E F FROM LIABILITY FOR TAX UNDER CERTAIN CIRCUM-

STANCES WHERE TRUCK IS TRANSFERRED.—Under regulations prescribed by the Secretary, the owner of a highway motor vehicle with respect to which the collection of the tax imposed by section 4481 is suspended under paragraph (1) shall not be liable for the tax imposed by section 4481 (and the new owner shall be liable for such tax) with respect to such vehicle if— "(A) such vehicle is transferred to a new owner, "(B) such suspension is in effect at the time of such transfer, and "(C) the old owner furnishes such information as the Secretary by forms and regulations requires with respect to the transfer of such vehicle. "(5) OWNER DEFINED.—For purposes of this subsection, the term 'owner' means, with respect to any highway motor vehicle, the person described in section 4481(b)."

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Page:United States Statutes at Large Volume 96 Part 2.djvu/817

 PUBLIC LAW 97-424—JAN. 6, 1983

96 STAT. 2179

(c) CLARIFICATION OF TRAILERS CUSTOMARILY USED IN CONNECTION WITH HIGHWAY MOTOR VEHICLES.—

(1) Subsection (c) of section 4482 is amended by adding at the end thereof the following new paragraph: "(5) CUSTOMARY USE.—A semitrailer or trailer shall be treated as customarily used in connection with a highway motor vehicle if such vehicle is equipped to tow such semitrailer or trailer." (2) The heading for subsection (c) of section 4482 is amended by inserting "AND SPECIAL RULE" after "DEFINITIONS".

26 USC 4482.

(d) PRORATION OF TAX WHERE VEHICLE DESTROYED.—Subsection (c)

of section 4481 (relating to proration of tax) is amended to read as follows: "(c) PRORATION OF TAX.— "(1) WHERE FIRST USE OCCURS AFTER FIRST MONTH.—If in

26 USC 4481.

any

taxable period the first use of the highway motor vehicle is after the first month in such period, the tax shall be reckoned proportionately from the first day of the month in which such use occurs to and including the last day in such taxable period. "(2) WHERE VEHICLE DESTROYED OR STOLEN.—

"(A) IN GENERAL.—If in any taxable period a highway motor vehicle is destroyed or stolen before the first day of the last month in such period and not subsequently used during such taxable period, the tax shall be reckoned proportionately from the first day of the month in such period in which the first use of such highway motor vehicle occurs to and including the last day of the month in which such highway motor vehicle was destroyed or stolen. "(B) DESTROYED.—For purposes of subparagraph (A), a highway motor vehicle is destroyed if such vehicle is damaged by reason of an accident or other casualty to such an extent that it is not economic to rebuild." (e) SPECIAL RULE FOR TAXABLE PERIOD IN WHICH TERMINATION DATE OCCURS.—Section 4482 is amended by adding at the end

26 USC 4482.

thereof the following new subsection: "(d) SPECIAL RULE FOR TAXABLE PERIOD IN WHICH TERMINATION DATE OCCURS.—In the case of the taxable period which ends on

September 30, 1988, the amount of the tax imposed by section 4481 with respect to any highway motor vehicle shall be determined by reducing each dollar amount in the table contained in section 4481(a) by 75 percent." (f) EFFECTIVE DATE.—

(1) IN GENERAL.—Except as otherwise provided in this subsection, the amendments made by this section shall take effect on July 1, 1984. (2) SPECIAL RULE IN THE CASE OF CERTAIN OWNER-OPERATORS.—

(A) IN GENERAL.—In the case of a small owner-operator, paragraph (1) of this subsection and paragraph (2) of section 4481(a) of the Internal Revenue Code of 1954 (as added by this section) shall be applied by substituting for each date contained in such paragraphs a date which is 1 year after the date so contained. (B) SMALL OWNER-OPERATOR.—For purposes of this paragraph, the term "small owner-operator" means any person who owns and operates at any time during the taxable period no more than 5 highway motor vehicles with respect to which a tax is imposed by section 4481 of such Code for such taxable period.

Ante, p. 2177. 26 USC 4481

^°^-

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 96 STAT. 2180

PUBLIC LAW 97-424—JAN. 6, 1983 (D) AGGREGATION OP VEHICLE OWNERSHIPS.—For purposes

of subparagraph (B), all highway motor vehicles with respect to which a tax is imposed by section 4481 of such Code which are owned by— (i) any trade or business (whether or not incorporated) which is under common control with the tgixpayer (within the meaning of section 52(b)), or (ii) any member of any controlled groups of corporations of which the taxpayer is a member, for any taxable period shall be treated as being owned by the taxpayer during such period. The Secretary shall prescribe regulations which provide attribution rules that take into account, in addition to the persons and entities described in the preceding sentence, taxpayers who own highway motor vehicles through partnerships, joint ventures, and corporations. (E) CONTROLLED GROUPS OF CORPORATIONS.—For purposes

26 USC 1563.

26 USC 4481

^°^-

Ante, p. 2177.

of this paragraph, the term "controlled group of corporations" has the meaning given to such term by section 1563(a), except that— (i) "more than 50 percent" shall be substituted for "at least 80 percent" each place it appears in section 1563(a)(l), and (ii) the determination shall be made without regard to subsections (a)(4) and (e)(3)(C) of section 1563. (F) HIGHWAY MOTOR VEHICLES.—For purposes of this paragraph, the term "highway motor vehicle" has the meaning given to such term by section 4482(a) of such Code. (g) STUDY OP ALTERNATIVES TO TAX ON USE OF HEAVY TRUCKS.—

(1) IN GENERAL.—The Secretary of Transportation (in consultation with the Secretary of the Treasury) shall conduct a study of— (A) alternatives to the tax on heavy vehicles imposed by section 4481(a) of the Internal Revenue (Dode of 1954, and (B) plans for improving the collecting and enforcement of such tax and alternatives to such tax. (2) ALTERNATIVES INCLUDED.—The alternatives studied under paragraph (1) shall include taxes based either singly or in suitable combinations on vehicle size or configuration; vehicle weight, both registered and actual operating weight; and distance traveled. Plans for improving tax collection and enforcement shall, to the extent practical, provide for Federal and State co-operation in such activities. (3) CONSULTATION WITH STATE OFFICIALS AND OTHER AFFECTED

PARTIES.—The study required under subsection (a) shall be conducted in consultation with State officials, motor carriers, and other affected parties. (4) REPORT.—Not later than January 1, 1985, the Secretary of Transportation shall submit to the (Dommittee on Ways and Means of the House of Representatives and the (Dommittee on Finance of the Senate a report on the study conducted under paragraph (1) together with such recommendations as he may deem advisable.

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Page:United States Statutes at Large Volume 96 Part 2.djvu/819

 PUBLIC LAW 97-424—JAN. 6, 1983 SEC. 514. TAXES ON HEAVY TRUCK TIRES. (a) GENERAL RULE.—Subsection (a) of section 4071 (relating to imposition and rate of tax on tires and tubes) is amended to read as follows:

96 STAT. 2181 26 USC 4071.

"(a) IMPOSITION AND RATE OF TAX.—There is hereby imposed on

tires of the type used on highway vehicles, if wholly or in part made of rubber, sold by the manufacturer, producer, or importer a tax at the following rates: "If the tire weighs: The rate of tax is: Not more than 40 lbs No tax. More than 40 lbs. but not more than 15 cents per lb. in excess of 40 lbs. 70 lbs. More than 70 lbs. but not more than $4.50 plus 30 cents per lb. in excess of 70 90 lbs. lbs. More than 90 lbs $10.50 plus 50 cents per lb. in excess of 90 lbs." (b) EFFECTIVE DATE.—The amendment made by this section shall

apply to articles sold on or after January 1, 1984.

26 USC 4071 ^°^-

SEC. 515. REPEAL OF TAX ON LUBRICATING OIL. (a) GENERAL RULE.—Subpart B of part III of subchapter A of chapter 32 (relating to tax on lubricating oil) is hereby repealed. 26 USC (b) TECHNICAL AMENDMENTS.— 409i-4094. (1) Subsection (c) of section 4221 is amended by striking out 26 USC 4221. "4083, or 4093" and inserting in lieu thereof "or 4083". (2) Subsection (d) of section 4222 is amended by striking out 26 USC 4222. "4093,". (3)(A) Section 6206 is amended by striking out "4091 (with 26 USC 6206. respect to payments under section 6424)," and by striking out "6424," each place it appears in the heading and the text. (B) The table of sections for subchapter A of chapter 63 is amended by striking out "6424," in the item relating to section 6206. (4) Paragraph (2) of section 6416(b) is amended— 26 USC 6416. (A) by striking out subparagraph (N), (B) by striking out the next to the last sentence, (C) by inserting "or" at the end of subparagraph (L), and (D) by striking out "; or" at the end of subparagraph (M) and inserting in lieu thereof a period. (5) Section 6424 (relating to lubricating oil used for certain 26 USC 6424. nontaxable purposes) is hereby repealed. (6)(A) Subsection (a) of section 39 is amended by striking out 26 USC 39. paragraph (3), by redesignating paragraph (4) as paragraph (3), and by inserting "and" at the end of paragraph (2). (B) Subsection (b) of section 39 is amended— (i) by striking out "section 6421, 6424, or 6427" and inserting in lieu thereof "section 6421 or 6427", and (ii) by striking out "section 6421(i), 6424(f), or 6427(i)" and inserting in lieu thereof "section 6421(i) or 6427(i)". (C) The heading for section 39 is amended by striking out ", SPECIAL FUELS, AND LUBRICATING OIL" and inserting in lieu thereof "AND SPECIAL FUELS".

(D) The table of sections for subpart A of part IV of subchapter A of chapter 1 is amended by striking out ", special fuels, and lubricating oil" in the item relating to section 39 and inserting in lieu thereof "and special fuels".

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Page:United States Statutes at Large Volume 96 Part 2.djvu/820

 96 STAT. 2182

.

PUBLIC LAW 97-424—JAN. 6, 1983

26 USC 874, ^201-

(E) Sections 874(a) and 6201(a)(4) a r e each amended by striking o u t ", special fuels, and lubricating oil" and inserting in lieu

26 USC 882.

(F) Paragraph (2) of section 882(c) is amended by striking o u t "and lubricating oil". (7) Subparagraph (C) of section 6421(d)(2) is amended by striking o u t ", special motor fuels, and lubricating oil" and inserting in lieu thereof " and special motor fuels". (8) Section 4101 is amended by striking o u t " o r section 4091". (9) Section 4102 is amended by striking o u t " o r lubricating oils". (10) Paragraph (9) of section 6504 is amended by striking o u t "6424 (relating to lubricating oil used for certain nontaxable purposes)," and by striking o u t "6424,". (11)(A) Subsection (a) of section 6675 is amended by striking out "6424 (relating to lubricating oil used for certain n o n tax a b l e purposes),".

26 USC 6421. 26 USC 4101. 26 USC 4102. 26 USC 6504. 26 USC 6675.

(B) Paragraph (1) of section 6675(b) is amended by striking out "6424,". (C) The heading for section 6675 is amended by striking out "OR LUBRICATING OIL.".

26 USC 7210, 7603-7605, 7609,7610.

26 USC 39 ^°^-

(D) The table of sections for subchapter B of chapter 68 is amended by striking out "or lubricating oil" in the item relating to section 6675. (12) Sections 7210, 7603, 7604, 7605, 7609(c)(1), and 7610(c) are each amended by striking out "6424(d)(2)," each place it appears. (13) The table of subparts for part III of subchapter A of chapter 32 is amended by striking out the item relating to subpart B. (14) The table of sections for subchapter B of chapter 65 is amended by striking out the item relating to section 6424. (c) EFFECTIVE DATE.—The amendments made by this section shall apply with respect to articles sold after the date of the enactment of this Act. SEC. 516. PERIOD TAXES AND EXEMPTIONS IN EFFECT. (a) PERIOD TAXES IN EFFECT.— (1) SPECIAL FUELS TAX.—

Ante, p. 2169.

(A) Subsection (a) of section 4041 (as amended by this Act) is amended by adding at the end thereof the following new paragraph: "(3) TERMINATION.—On and after October 1, 1988, the taxes imposed by this subsection shall not apply." (B) Subsection (e) of section 4041 is hereby repealed.

26 USC 4071.

(2) TIRES AND TREAD RUBBER.—Subsection (d) of section 4071 is

26 USC 4081.

amended to read as follows: "(d) TERMINATION.—On and after October 1, 1988, the taxes imposed by subsection (a) shall not apply." (3) GASOLINE.—Subsection (b) of section 4081 is amended to read as follows: "(b) TERMINATION.—On and after October 1, 1988, the taxes imposed by this section shall not apply."

26 USC 4481,

(4) HIGHWAY USE TAX.—Sections 4481(e) and 4482(c)(4) are

4482.

each amended by striking out "1984" each place it appears and inserting in lieu thereof "1988".

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Page:United States Statutes at Large Volume 96 Part 2.djvu/821

 PUBLIC LAW 97-424—JAN. 6, 1983

96 STAT. 2183

(5) FLOOR STOCKS TAXES.—Paragraph (1) of section 6412(a) 26 USC 6412.

(relating to floor stocks refunds) is amended— (A) by striking out "1985" each place it appears and inserting in lieu thereof "1989", and (B) by striking out "1984" each place it appears and inserting in lieu thereof "1988". (6) OTHER PROVISIONS.—Paragraph (2) of section 6156(e) (relat- 26 USC 6156, ing to installment payments of tax on use of highway motor ^^^^ vehicles) and subsection (h) of section 6421 (relating to tax on gasoline used for certain nonhighway purposes or by local transit systems) are each amended by striking out "1984" and inserting in lieu thereof "1988". (b) TERMINATION OF EXEMPTIONS.—

dXA) Subsection (f) of section 4041 is amended by adding at the end thereof the following new parcigraph: "(3) TERMINATION.—On and after October 1, 1988, paragraph (1) shall not apply." (B) Subsection (g) of section 4041 is amended by adding at the end thereof the following new sentence: "Paragraphs (2) and (4) shall not apply on and after October 1, 1988." (2) Subsection (a) of section 4221 (relating to certain tax resales) is amended by adding a t the end thereof the following new sentence: "In the case of taxes imposed by section 4051, 4071, or 4081, paragraphs (4) and (5) shall not apply on and after October 1, 1988." (3) Section 4483 (relating to exemption for highway use tax) is amended by adding after subsection (d) thereof the following new subsection: "(e) TERMINATION OP EXEMPTIONS.—Subsections (a) and (c) shall not apply on and after October 1, 1988." (4) Section 6420 (relating to gasoline used on farms) is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection: "(h) TERMINATION.—This section shall apply only with respect to gasoline purcheised before October 1, 1988. (5) Section 6427 is amended by redesignating subsection (k) as subsection G) and by inserting after subsection (j) the following new subsection:

26 USC 404i.

26 USC 4221.

26 USC 4483.

26 USC 6420.

26 USC 6427.

"(k) TERMINATION OF SUBSECTIONS (a), (b), (c), AND (d).—Subsec-

tions (a), (b), (c), and (d) shall only apply with respect to fuels purchased before October 1, 1988." SEC.

517. TREATMENT OF CERTAIN MOTOR CARRIER OPERATING AUTHORITIES ACQUIRED BY TAXPAYERS OTHER THAN CORPORATIONS.

(a) GENERAL RULE.—Paragraph (2) of section 266(c) of the Economic Recovery Tax Act of 1981 (relating to stock acquisitions of 26 USC 165 note. motor carrier operating authorities) is amended by redesignating subparagraph (B) as subparagraph (C) and by inserting after subparagraph (A) the following new subparagraph: "(B) TREATMENT OF CERTAIN NONCORPORATE TAXPAYERS.—

Under regulations prescribed by the Secretary of the Treasury or his delegate, and at the election of the holder of the authority, in any case in which— "(i) a noncorporate teixpayer or group of noncorporate taxpayers on or before July 1, 1980, acquired in one purchase stock in a corporation which held, directly or

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Page:United States Statutes at Large Volume 96 Part 2.djvu/822

 96 STAT. 2184

PUBLIC LAW 97-424—JAN. 6, 1983

26 USC 165 note.

indirectly, any motor carrier operating authority a t the time of such acquisition, and "(ii) the acquisition referred to in clause (i) would have satisfied the requirements of subparagraph (A) if the stock had been acquired by a corporation, then, for purposes of subparagraphs (A) and (C), the noncorporate taxpayer or group of noncorporate taxpayers referred to in clause (i) shall be treated as a corporation. The preceding sentence shall apply only if such noncorporate taxpayer (or group of noncorporate taxpayers) on July 1, 1980, held stock constituting control (within the meaning of section 368(c) of the Internal Revenue Code of 1954) of the corporation holding (directly or indirectly) the motor carrier operating authority." (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply to taxable years ending after July 30, 1980.

26 USC 4081

SEC. 518. EXTENSION OF PAYMENT DUE DATE FOR CERTAIN FUEL TAXES.

"°

(a) 14-DAY EXTENSION.—The Secretary shall prescribe regulations which permit any qualified person whose liability for tax under section 4081 of the Internal Revenue Code of 1954 is payable with respect to semi-monthly periods to pay such tax on or before the day which is 14 days after the close of such semi-monthly period if such payment is made by wire transfer to any government depository authorized under section 6302 of such Code. (b) QuAUFiED PERSON DEFINED.—For purposes of this section— (1) IN GENERAL.—The term "qualified person" means— (A) any person other than any person whose average daily production of crude oil for the preceding calendar quarter exceeds 1,000 barrels, and (B) any independent refiner (within the meaning of section 4995(b)(4) of such Code).

26 USC 368.

26 USC 6302.

26 USC 4995.

(2) AGGREGATION RULES.—For purposes of paragraph (1), in

26 USC 4992.

determining whether any person's production exceeds 1,000 barrels per day, rules similar to the rules of section 4992(e) of the Internal Revenue Code of 1954 shall apply. (c) SPECIAL RULE WHERE 14TH DAY FALLS ON SATURDAY, SUNDAY,

OR HouDAY.—If, but for this subsection, the due date under subsection (a) would fall on a Saturday, Sunday, or a holiday in the District of Columbia, such due date shall be deemed to be the immediately preceding day which is not a Saturday, Sunday, or such a holiday.

Subtitle C—Floor Stock Provisions 26 USC 4061

SEC. 521. FLOOR STOCKS TAXES.

Ante, p. 2181.

(a) 1983 TAX ON GASOLINE.—On gasoline subject to tax under section 4081 which, on April 1, 1983, is held by a dealer for sale, there is hereby imposed a floor stocks tax at the rate of 5 cents a gallon. Qy) 1984 TAX ON TIRES.—On any article which would be subject to tax under section 4071(a) if sold by the manufacturer, producer, or importer on or after January 1, 1984, which on January 1, 1984, is held by a dealer and has not been used and is intended for sale, there shall be imposed a floor stocks tax equal to the excess of the amount of tax which would be imposed on such article if it were sold by the manufacturer, producer, or importer after January 1, 1984,

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Page:United States Statutes at Large Volume 96 Part 2.djvu/823

 PUBLIC LAW 97-424—JAN. 6, 1983

96 STAT. 2185

over the amount of teix imposed under section 4071(a) on the sale of ^n^, p. 2181. such article by the meinufacturer, producer, or importer. (c) OVERPAYMENT OF FLOOR STOCKS TAXES.—Section 6416 shall apply in respect of the floor stocks taxes imposed by this section, so as to entitle, subject to all provisions of section 6416, any person paying such floor stocks taxes to a credit or refund thereof for any of the reasons specified in section 6416. (d) DUE DATE OF TAXES.—The taxes imposed by this section shall be paid at such time after— (1) May 15, 1983, in the case of the tax imposed by subsection (a), or (2) February 15, 1984, in the case of the tax imposed by subsection (b), as may be prescribed by the Secretary of the Treasury or his delegate. (e) TRANSFER OF FLOOR STOCKS TAXES TO HIGHWAY TRUST FUND.—

For purposes of determining the amount transferred to the Highway Trust Fund for any period, the taxes imposed by this section shall be treated as if they were imposed by section 4081 or 4071 of the Internal Revenue Code of 1954, whichever is appropriate. ^ SEC. 522. FLOOR STOCKS REFUNDS. (a) GENERAL RULE.—

(1) IN GENERAL.—Where, before the day after the date of the enactment of this Act, any tax-repealed article has been sold by the manufacturer, producer, or importer and on such day is held by a dealer and has not been used and is intended for sale, there shall be credited or refunded (without interest) to the manufacturer, producer, or importer an amount equal to the tax paid by such manufacturer, producer, or importer on his sale of the article if— (A) claim for such credit or refund is filed with the Secretary of the Treasury or his delegate before October 1, 1983, based on a request submitted to the manufacturer, producer, or importer before July 1, 1983, by the dealer who held the article in respect of which the credit or refund is claimed, and (B) on or before October 1, 1983, reimbursement has been made to the dealer by the manufacturer, producer, or importer in an amount equal to the tax paid on the article or written consent has been obtained from the dealer to allowance of the credit or refund. (2) LIMITATION ON ELIGIBIIJTY FOR CREDIT OR REFUND.—NO

manufacturer, producer, or importer shall be entitled to credit or refund under paragraph (1) unless he has in his possession such evidence of the inventories with respect to which the credit or refund is claimed as may be required by regulations prescribed by the Secretary of the Treasury or his delegate under this subsection. (3) OTHER LAWS APPLICABLE.—All provisions of law, including

penalties, applicable with respect to the taxes imposed by section 4061, 4071, or 4091 (whichever is appropriate) shall, insofar as applicable and not inconsistent with paragraphs (1) and (2) of this subsection, apply in respect of the credits and refunds provided for in paragraph (1) to the same extent as if the credits or refunds constituted overpayments of the tax.

26 USC 4081, 4071. 26 USC 4061 note.

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 96 STAT. 2186

PUBLIC LAW 97-424—JAN. 6, 1983 (b) REFUNDS WITH RESPECT TO CERTAIN CONSUMER PURCHASES OF TRUCKS AND TRAILERS.—

(1) IN GENERAL.—Except as otherwise provided in paragraph (2), where after December 2, 1982, and before the day after the - date of the enactment of this Act, a tax-repealed article on which tax was imposed by section 4061(a) has been sold to an ultimate purchaser, there shall be credited or refunded (without interest) to the manufacturer, producer, or importer of such article an amount equal to the tax paid by such manufacturer, producer, or importer on his sale of the article. (2) LIMITATION OF ELIGIBILITY FOR CREDIT OR REFUND.—No

manufacturer, producer, or importer shall be entitled to a credit or refund under paragraph (1) with respect to an article unless— (A) he has in his possession such evidence of the sale of the article to an ultimate purchaser, and of the reimbursement of the tax to such purchaser, as may be required by regulations prescribed by the Secretary of the Treasury or his delegate under this subsection. (B) claim for such credit or refund is filed with the Secretary of the Treasury or his delegate before October 1, 1983, based on information submitted to the manufacturer, producer, or importer before July 1, 1983, by the person who sold the article (in respect of which the credit or refund is claimed) to the ultimate purchaser, and (C) on or before October 1, 1983, reimbursement has been made to the ultimate purchaser in an amount equal to the tax paid on the article. (3) OTHER LAWS APPLICABLE.—All provisions of law, including

penalties, applicable with respect to the taxes imposed by section 4061(a) shall, insofar as applicable and not inconsistent with paragraph (1) or (2) of this subsection, apply in respect of the credits and refunds provided for in paragraph (1) to the same extent as if the credits or refunds constituted overpayments of the tax. (c) CERTAIN USES BY MANUFACTURER, ETC.—In the case of any article which was subject to the tax imposed by section 4061(a) (as in effect on the day before the date of the enactment of this Act), any tax paid by reason of section 4218(a) (relating to use by manufacturer or importer considered sale) with respect to a tax-repealed article shall be deemed to be an overpayment of such tax if tax was imposed on such article after December 2, 1982, by reason of section 4218(a). (d) TRANSFER OF FLOOR STOCKS REFUNDS FROM HIGHWAY TRUST

FUND.—The Secretary of the Treasury shall pay from time to time from the Highway Trust Fund into the general fund of the Treasury amounts equivalent to the floor stocks refunds made under this section. 26 USC 4061

SEC. 523. DEFINITIONS AND SPECIAL RULE.

(a) IN GENERAL.—For purposes of this subtitle— (1) The term "dealer" includes a wholesaler, jobber, distributor, or retailer. (2) An article shall be considered as "held by a dealer" if title thereto has passed to such dealer (whether or not delivery to him has been made) and if for purposes of consumption title to

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 PUBLIC LAW 97-424—JAN. 6, 1983

96 STAT. 2187

such article or possession thereof has not at any time been transferred to any person other than a dealer. (3) The term "tax-repealed article" means any article on which a tax was imposed by section 4061(a), 4061(b), or section 4091 as in effect on the day before the date of the enactment of this Act, and which will not be subject to tax under section 4061(a), 4061(b), or 4091 as in effect on the day after the date of the enactment of this Act. (4) Except as otherwise expressly provided herein, any reference in this subtitle to a section or other provision shall be treated as a reference to a section or other provision of the Internal Revenue Code of 1954.

26 USC 1 et seq.

(b) 1984 EXTENSION OF FLOOR STOCKS REFUND TO TIRES.—

(1) IN GENERAL.—In the case of an article on which a tax was imposed by section 4071(a) as in effect on December 31, 1983, and which will not be subject to tax under such section as in effect on January 1, 1984, such article shall be treated as a taxrepealed article for purposes of subsection (a) of section 522. (2) ALLOWANCE OF REFUND.—In the case of a tax-repealed article to which paragraph (1) applies, subsection (a) of section 522 shall be applied— (A) by treating January 1, 1984, as the day after the date of the enactment of this Act, and (B) by substituting "1984" for "1983" each place it appears in paragraph (1) of such subsection (a).

Subtitle D—Highway Trust Fund; Mass Transit Account SEC. 531. 4-YEAR EXTENSION OF HIGHWAY TRUST FUND; CODIFICATION OF TRUST FUND IN INTERNAL REVENUE CODE OF 1954; ESTABLISHMENT OF MASS TRANSIT ACCOUNT. (a) GENERAL RULE.—Subchapter A of chapter 98 of the Internal

Revenue Code of 1954 (relating to Trust Fund Code) is amended by adding at the end thereof the following new section: "SEC. 9503. HIGHWAY TRUST FUND.

26 USC 9503.

"(a) CREATION OF TRUST FUND.—There is established in the Treasury of the United States a trust fund to be known as the 'Highway Trust Fund', consisting of such amounts as may be appropriated or credited to the Highway Trust Fund as provided in this section or section 9602(b). "(b) TRANSFER TO HIGHWAY TRUST FUND OF AMOUNTS EQUIVALENT TO CERTAIN T A X E S. —

"(1) IN GENERAL.—There are hereby appropriated to the Highway Trust Fund amounts equivalent to the taxes received in the Treasury before October 1, 1988, under the following provisions— "(A) section 4041 (relating to taxes on diesel fuels and special motor fuels), "(B) section 4051 (relating to retail tax on heavy trucks and trailers), "(C) section 4061 (relating to tax on trucks and truck parts).

Appropriation authorization.

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 96 STAT. 2188

PUBLIC LAW 97-424—JAN. 6, 1983 "(D) section 4071 (relating to tax on tires and tread rubber), "(E) section 4081 (relating to tax on gasoline), "(F) section 4091 (relating to tax on lubricating oil), and "(G) section 4481 (relating to tax on use of certain vehicles). "(2) LIABILITIES INCURRED BEFORE OCTOBER i, 1988.—There are hereby appropriated to the Highway Trust Fund amounts equivalent to the taxes which are received in the Treasury after September 30, 1988, and before July 1, 1989, and which are attributable to liability for tax incurred before October 1, 1988, under the provisions described in paragraph (1). "(3) ADJUSTMENTS FOR AVIATION USES.—The amounts described in paragraphs (1) and (2) with respect to any period shall (before the application of this subsection) be reduced by appropriate amounts to reflect any amounts transferred to the Airport and Airway Trust Fund under section 9502(b) with respect to such period. "(c) EXPENDITURES FROM HIGHWAY TRUST FUND.— "(1) FEDERAL-AID HIGHWAY PROGRAM.—Except as provided in

23 USC 120 note. Ante, pp. 2097, ^^^^-

subsection (e), amounts in the Highway Trust Fund shall be available, as provided by appropriation Acts, for making expenditures before October 1, 1988, to meet those obligations of the United States heretofore or hereafter incurred which are— "(A) authorized by law to be paid out of the Highway Trust Fund established by section 209 of the Highway Revenue Act of 1956, "(B) authorized to be paid out of the Highway Trust Fund under title I or II of the Surface Transportation Assistance Act of 1982, or "(C) hereafter authorized by a law which does not authorize the expenditure out of the Highway Trust Fund of any amount for a general purpose not covered by subparagraph (A) or (B) as in effect on December 31, 1982. "(2) TRANSFERS FROM HIGHWAY TRUST FUND FOR CERTAIN REPAYMENTS AND CREDITS.—

"(A) IN GENERAL.—The Secretary shall pay from time to time from the Highway Trust Fund into the general fund of the Treasury amounts equivalent to— "(i) the amounts paid before July 1, 1989, under— "(I) section 6420 (relating to amounts paid in respect of gasoline used on farms), (II) section 6421 (relating to amounts paid in respect of gasoline used for certain nonhighway purposes or by local transit systems), "(III) section 6424 (relating to amounts paid in respect of lubricating oil used for certain nontaxable purposes), and "(IV) section 6427 (relating to fuels not used for taxable purposes), on the basis of claims flled for periods ending before October 1, 1988, and "(ii) the credits allowed under section 39 (relating to credit for certain uses of gasoline, special fuels, and lubricating oil) with respect to gasoline, special fuels, and lubricating oil used before October 1, 1988.

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"(B) TRANSFERS BASED ON ESTIMATES.—Transfers under subparagraph (A) shall be made on the basis of estimates by the Secretary, and proper adjustments shall be made in amounts subsequently transferred to the extent prior estimates were in excess or less than the amounts required to be transferred. "(C) EXCEPTION FOR USE IN AIRCRAFT AND MOTORBOATS.—

This paragraph shall not apply to amounts estimated by the Secretary as attributable to use of gasoline and special fuels in motorboats or in aircraft. "(3) 1988 FLOOR STOCKS REFUNDS.—The Secretary shall pay from time to time from the Highway Trust Fund into the general fund of the Treasury amounts equivalent to the floor stocks refunds made before July 1, 1989, under section 6412(a). "(4) TRANSFERS FROM THE TRUST FUND FOR MOTORBOAT FUEL TAXES.— "(A) TRANSFER TO NATIONAL RECREATIONAL BOATING SAFETY AND FACILITIES IMPROVEMENT FUND.—

"(i) IN GENERAL.—The Secretary shall pay from time to time from the Highway Trust Fund into the National Recreational Boating Safety and Facilities Improvement Fund established by section 202 of the Recreational Boating Fund Act amounts (as deter- 46 USC 1479a. mined by him) equivalent to the motorboat fuel taxes received on or after October 1, 1980, and before October 1, 1988. "(ii) LIMITATIONS.— "(I) LIMIT ON TRANSFERS DURING ANY FISCAL

YEAR.—The aggregate amount transferred under this subparagraph during any fiscal year shall not exceed $45,000,000. "(II)

LIMIT ON AMOUNT IN FUND.—No amount

shall be transferred under this subparagraph if the Secretary determines that such transfer would result in increasing the amount in the National Recreational Boating Safety and Facilities Improvement Fund to a sum in excess of $45,000,000. "(B) EXCESS FUNDS TRANSFERRED TO LAND AND WATER CONSERVATION FUND.—Any amount received in the High-

way Trust Fund which is attributable to motorboat fuel taxes and which is not transferred from the Highway Trust Fund under subparagraph (A) shall be transferred by the Secretary from the Highway Trust Fund into the land and water conservation fund provided for in title I of the Land and Water Conservation Fund Act of 1965. 16 USC 460Z-4 "(C) MOTORBOAT FUEL TAXES.—For purposes of this para- ^ ^ ^°*®graph, the term 'motorboat fuel taxes' means the taxes under section 4041(a)(2) with respect to special motor fuels Ante, p. 2169. used as fuel in motorboats and under section 4081 with respect to gasoline used as fuel in motorboats. '(d) ADJUSTMENTS OF APPORTIONMENTS.— "(1) ESTIMATES OP UNFUNDED HIGHWAY AUTHORIZATIONS AND NET HIGHWAY RECEIPTS.—The Secretary of the Treasury, not less

frequently than once in each calendar quarter, after consultation with the Secretary of Transportation, shall estimate—

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 96 STAT. 2190

PUBLIC LAW 97-424—JAN. 6, 1983 "(A) the amount which would (but for this subsection) be the unfunded highway authorizations at the close of the next fiscal year, and "(B) the net highway receipts for the 24-month period beginning at the close of such fiscal year. "(2) PROCEDURE WHERE THERE IS EXCESS UNFUNDED HIGHWAY

AUTHORIZATIONS.—If the Secretary of the Treasury determines for any fiscal year that the amount described in paragraph (1)(A) exceeds the amount described in paragraph (1)(B)— "(A) he shall so advise the Secretary of Transportation, and "(B) he shall further advise the Secretary of Transportation as to the amount of such excess. "(3) ADJUSTMENT OF APPORTIONMENTS WHERE UNFUNDED AUTHORIZATIONS EXCEED 2 YEARS* RECEIPTS.— "(A) DETERMINATION OF PERCENTAGE.—If, before any

apportionment to the States is made, in the most recent estimate made by the Secretary of the Treasury there is an excess referred to in paragraph (2)(B), the Secretary of Transportation shall determine the percentage which— "(i) the excess referred to in paragraph (2)(B), is of "(ii) the amount authorized to be appropriated from the Trust Fund for the fiscal year for apportionment to the States. If, but for this sentence, the most recent estimate would be one which was made on a date which will be more than 3 months before the date of the apportionment, the Secretary of the Treasury shall make a new estimate under paragraph (1) for the appropriate fiscal year. "(B) ADJUSTMENT OF APPORTIONMENTS.—If the Secretary

of Transportation determines a percentage under subparagraph (A) for purposes of any apportionment, notwithstanding any other provision of law, the Secretary of Transportation shall apportion to the States (in lieu of the amount which, but for the provisions of this subsection, would be so apportioned) the amount obtained by reducing the amount authorized to be so apportioned by such percentage. "(4) APPORTIONMENT OF AMOUNTS PREVIOUSLY WITHHELD FROM

APPORTIONMENT.—If, after funds have been withheld from apportionment under paragraph (3)(B), the Secretary of the Treasury determines that the amount described in paragraph (1)(A) does not exceed the amount described in paragraph (1)(B) or that the excess described in paragraph (I)(B) is less than the amount previously determined, he shall so advise the Secretary of Transportation. The Secretary of Transportation shall apportion to the States such portion of the funds so withheld from apportionment as the Secretary of the Treasury has advised him may be so apportioned without causing the amount described in paragraph (I)(A) to exceed the amount described in paragraph (I)(B). Any funds apportioned pursuant to the preceding sentence shall remain available for the period for which they would be available if such apportionment took effect with the fiscal year in which they are apportioned pursuant to the preceding sentence. "(5) DEFINITIONS.—For purposes of this subsection—

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 PUBLIC LAW 97-424—JAN. 6, 1983 "(A) UNFUNDED HIGHWAY AUTHORIZATIONS.—The term 'unfunded highway authorizations' means, at any time, the excess (if any) of— "(i) the total potential unpaid commitments at such time as a result of the apportionment to the States of the amounts authorized to be appropriated from the Highway Trust Fund, over "(ii) the amount available in the Highway Trust Fund at such time to defray such commitments (after all other unpaid commitments at such time which are payable from the Highway Trust Fund have been defrayed). "(B) NET HIGHWAY RECEIPTS.—The term 'net highway receipts' means, with respect to any period, the excess of— "(i) the receipts (including interest) of the Highway Trust Fund during such period, over "(ii) the amounts to be transferred during such period from such Fund under subsection (c) (other than paragraph (1) thereof). "(6) REPORTS.—Any estimate under paragraph (1) and any determination under paragraph (2) shall be reported by the Secretary of the Treasury to the Committee on Ways and Means of the House of Representatives, the Committee on Finance of the Senate, the Committees on the Budget of both Houses, the Committee on Public Works and Transportation of the House of Representatives, and the Committee on Environment and Public Works of the Senate.

96 STAT. 2191

Submittal to congressional

"(e) ESTABLISHMENT OF MASS TRANSIT ACCOUNT.— "(1) CREATION OF ACCOUNT.—There is established in the High-

way Trust Fund a separate account to be known as the 'Mass Transit Account' consisting of such amounts as may be transferred or credited to the Mass Transit Account as provided in this subsection or section 9602(b). "(2) TRANSFERS TO MASS TRANSIT ACCOUNT.—The Secretary of

the Treasury shall transfer to the Mass Transit Account oneninth of the amounts appropriated to the Highway Trust Fund under subsection (b) which are attributable to taxes under sections 4041 and 4081 imposed after March 31, 1983. "(3) EXPENDITURES FROM ACCOUNT.—Amounts in the Mass Transit Account shall be available, as provided by appropriation Acts, for making capital expenditures before October 1, 1988 (including capital expenditures for new projects) in accordance with section 21(a)(2) of the Urban Mass Transportation Act of 1964. "(4) LIMITATION.—Rules similar to the rules of subsection (d) shall apply to the Mass Transit Account except that subsection (d)(1) shall be applied by substituting '12-month' for '24-month'."

49 USC 1617.

(b) REPEAL OF SECTION 209 OF THE HIGHWAY REVENUE ACT OF

1956.—Section 209 of the Highway Revenue Act of 1956 (other than subsection (b) thereof) is hereby repealed.

23 USC 120 note.

(c) CONFORMING AMENDMENTS TO LAND AND WATER CONSERVATION

FUND.—Subsection (b) of section 201 of the Land and Water Conservation Fund Act of 1965 (16 U.S.C. 4601-11) is amended— (1) by striking out "1985" each place it appears and inserting in lieu thereof "1989"; and (2) by striking out "1984" and inserting in lieu thereof "1988"

16 USC 460/-11.

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 96 STAT. 2192

PUBLIC LAW 97-424—JAN. 6, 1983

(d) CLERICAL AMENDMENT.—The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end thereof the following new item: "Sec. 9503. Highway Trust Fund."

26 USC 9503 ^°^-

(e) EFFECTIVE DATE; SAVING PROVISION.— (1) IN GENERAL.—The amendments made by this section shall take effect on January 1, 1983. (2) N E W HIGHWAY TRUST FUND TREATED AS CONTINUATION OF

23 USC 120 note.

OLD.—The Highway Trust Fund established by the amendments made by this section shall be treated for all purposes of law as the continuation of the Highway Trust Fund established by section 209 of the Highway Revenue Act of 1956. Any reference in any law to the Highway Trust Fund established by such section 209 shall be deemed to include (wherever appropriate) a reference to the Highway Trust Fund established by the amendments made by this section.

Subtitle E—Miscellaneous Provisions 26 USC 168.

SEC. 541. TAX TREATMENT OF PUBLIC UTILITY PROPERTY. (a) NORMALIZATION METHOD FOR PURPOSES OF DEPRECIATION.—

(1) IN GENERAL.—Paragraph (3) of section 168(e) (relating to special rule for certain public utility property) is amended by redesignating subparagraph (C) as subparagraph (D) and by inserting after subparagraph (B) the following new subparagraph: "(C) USE OF INCONSISTENT ESTIMATES AND PROJECTIONS, ETC.—

"(i) IN GENERAL.—One way in which ments of subparagraph (B) are not met payer, for ratemaking purposes, uses a adjustment which is inconsistent with ments of subparagraph (B).

the requireis if the taxprocedure or the require-

"(ii) USE OF INCONSISTENT ESTIMATES AND PROJEC-

TIONS.—The procedures and adjustments which are to be treated as inconsistent for purposes of clause (i) shall include any procedure or adjustment for ratemaking purposes which uses an estimate or projection of the taxpayer's tax expense, depreciation expense, or reserve for deferred taxes under subparagraph (B)(ii) unless such estimate or projection is also used, for ratemaking purposes, with respect to the other 2 such items and with respect to the rate base. "(iii) REGULATORY AUTHORITY.—The Secretary may

26 USC 167.

by regulations prescribe procedures and adjustments (in addition to those specified in clause (ii)) which are to be treated as inconsistent for purposes of clause (i).". (2) AMENDMENT TO SECTION 167 (1).—Subparagraph (G) of section 167(1)(3) (defining normalization method of accounting) is amended by adding at the end thereof the following new sentence: "For purposes of this subparagraph, rules similar to the rules of section 168(e)(3)(C) shall apply." (b) COMPUTATIONS FOR PURPOSES OF INVESTMENT CREDIT.—Subsec-

26 USC 46.

tion (f) of section 46 (relating to limitation in case of certain

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96 STAT. 2193

regulated companies) is amended by adding at the end thereof the following new paragraph: "(10) USE OF INCONSISTENT ESTIMATES AND PROJECTIONS, ETC., FOR PURPOSES OF PARAGRAPHS (1) AND (2). —

"(A) IN GENERAL,—One way in which the requirements of paragraph (1) or (2) are not met is if the taxpayer, for ratemaking purposes, uses a procedure or adjustment which is inconsistent with the requirements of paragraph (1) or paragraph (2), as the case may be. "(B) USE OF INCONSISTENT ESTIMATES AND PROJECTIONS.—

The procedures and adjustments which are to be treated as inconsistent for purposes of subparagraph (A) shall include any procedure or adjustment for ratemaking purposes which uses an estimate or projection of the taxpayer's qualified investment for purposes of the credit allowable by section 38 unless such estimate or projection is consistent with the estimates and projections of property which are used, for ratemaking purposes, with respect to the taxpayer's depreciation expense and rate base. "(C) REGULATORY AUTHORITY.—The Secretary may by regulations prescribe procedures and adjustments (in addition to those specified in subparagraph (B)) which are to be treated as inconsistent for purposes of subparagraph (A)." (c) EFFECTIVE DATES.— (1) GENERAL RULE.—The amendments made by subsections (a) and (b) shall apply to taxable years beginning after December 31, 1979.

26 USC 46 note.

(2) SPECIAL RULE FOR PERIODS BEGINNING BEFORE MARCH i, 1980.—

(A) IN GENERAL.—Subject to the provisions of paragraphs (3) and (4), notwithstanding the provisions of sections 167(1) and 46(f) of the Internal Revenue Code of 1954 and of any 26 USC 167, regulations prescribed by the Secretary of the Treasury (or ^^• his delegate) under such sections, the use for ratemaking purposes or for reflecting operating results in the taxpayer's regulated books of account, for any period before March 1, 1980, of— (i) any estimates or projections relating to the amounts of the taxpayer's tax expense, depreciation expense, deferred tax reserve, credit allowable under section 38 of such code, or rate base, or (ii) any adjustments to the taxpayer's rate of return, shall not be treated as inconsistent with the requirements of subparagraph (G> of such section 167(1)(3) nor inconsist- Ante, p. 2192. ent with the requirements of paragraph (1) or (2) of such section 46(f), where such estimates or projections, or such rate of return adjustments, were included in a qualified order. (B) QUALIFIED ORDER DEFINED.—For purposes of this subsection, the term "qualified order" means an order— (i) by a public utility commission which was entered before March 13, 1980, (ii) which used the estimates, projections, or rate of return adjustments referred to in subparagraph (A) to determine the smiount of the rates to be collected by

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 96 STAT. 2194

PUBLIC LAW 97-424—JAN. 6, 1983 the taxpayer or the amount of a refund with respect to rates previously collected, and (iii) which ordered such rates to be collected or refunds to be made (whether or not such order actually was implemented or enforced). (3) LIMITATIONS ON APPLICATION OF PARAGRAPH (2).— (A) PARAGRAPH (2) NOT TO APPLY TO AMOUNTS ACTUALLY

FLOWED THROUGH.—Paragraph (2) shall not apply to the amount of any— (i) rate reduction, or (ii) refund, which was actually made pursuant to a qualified order. (B)

TAXPAYER MUST ENTER INTO CLOSING AGREEMENT

BEFORE PARAGRAPH (2) APPLIES.—Paragraph (2) shall not apply to any taxpayer unless, before the later of— (i) July 1, 1983, or (ii) 6 months after the refunds or rate reductions are actually made pursuant to a qualified order, the taxpayer enters into a closing agreement (within the meaning of section 7121 of the Internal Revenue Code of 1954) which provides for the payment by the taxpayer of the amount of which paragraph (2) does not apply by reason of subparagraph (A).

26 USC 7121.

(4) SPECIAL RULES RELATING TO PAYMENT OF REFUNDS OR INTEREST BY THE UNITED STATES OR THE TAXPAYER.— (A) REFUND DEFINED.—For purposes of this subsection,

the term "refund" shall include any credit allowed by the taxpayer under a qualified order but shall not include interest payable with respect to any refund (or credit) under such order. (B) No INTEREST PAYABLE BY UNITED STATES.—No interest

' 26 USC 6611.

shall be payable under section 6611 of the Internal Revenue Code of 1954 on any overpayment of tax which is attributable to the application of paragraph (2). (C) PAYMENTS MAY BE MADE IN TWO EQUAL INSTALLMENTS.—

Ante, p. 2192.

(i) IN GENERAL.—The taxpayer may make any payment required by reason of paragraph (3) in 2 equal installments, the first installment being due on the last date on which a taxpayer may enter into a closing agreement under paragraph (3)(B), and the second payment being due 1 year after the last date for the first payment. (ii) INTEREST PAYMENTS.—For purposes of section 6601 of such Code, the last date prescribed for payment with respect to any payment required by reason of paragraph (3) shall be the last date on which such payment is due under clause (i). (5) No INFERENCE.—The application of subparagraph (G) of section 167(1)(3) of the Internal Revenue Code of 1954, and the application of paragraphs (1) and (2) of section 46(f) of such Code, to taxable years beginning before January 1, 1980, shall be determined without any inference drawn from the amendments made by subsections (a) and (b) of this section or from the rules contained in paragraphs (2), (3), and (4). Nothing in the

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96 STAT. 2195

preceding sentence shall be construed to limit the relief provided by paragraphs (2), (3), and (4). SEC. 542. NO RETURN REQUIRED OF INDIVIDUAL WHOSE ONLY GROSS INCOME IS GRANT OF $1,000 FROM STATE.

26 USC 6012 note.

(a) IN GENERAL.—Nothing in section 6012(a) of the Internal Revenue Code of 1954 shall be construed to require the filing of a return with respect to income taxes under subtitle A of such code by an individual whose only gross income for the taxable year is a grant of $1,000 received from a State which made such grants generally to residents of such State. (b) EFFECTIVE DATE.—Subsection (a) shall apply to taxable years beginning after December 31, 1981. SEC. 543. DEDUCTION FOR CONVENTIONS ON CRUISE SHIPS.

(a) IN GENERAL.—Subsection (h) of section 274 (relating to disallowance of certain entertainment, etc., expenses) is amended— (1) by striking out the period at the end of paragraph (2) and inserting in lieu thereof a comma and the following: "unless the taxpayer meets the requirements of paragraph (5) and 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— "(A) the cruise ship is a vessel registered in the United States; and "(B) all ports of call of such cruise ship are located in the United States or in possessions of the United States. With respect to cruises beginning in any calendar year, not more than $2,000 of the expenses attributable to an individual attending one or more meetings may be taken into account under section 162 or 212 by reason of the preceding sentence.", and (2) by adding at the end thereof the following new paragraph: "(5) REPORTING REQUIREMENTS.—No deduction shall be allowed under section 162 or 212 for expenses allocable to attendance at a convention, seminar, or similar meeting on any cruise ship unless the taxpayer claiming the deduction attaches to the return of tax on which the deduction is claimed— "(A) a written statement signed by the individual attending the meeting which includes— "(i) information with respect to the total days of the trip, excluding the days of transportation to and from the cruise ship port, and the number of hours of each day of the trip which such individual devoted to scheduled business activities, "(ii) a program of the scheduled business activities of the meeting, and "(iii) such other information as may be required in regulations prescribed by the Secretary; and "(B) a written statement signed by an officer of the organization or group sponsoring the meeting which includes— "(i) a schedule of the business activities of each day of the meeting, "(ii) the number of hours which the individual attending the meeting attended such scheduled business activities, and "(iii) such other information as may be required in regulations prescribed by the Secretary."

97-200 O—84—pt. 2

27: QL3

26 USC 274.

Written statement,

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 96 STAT. 2196 Effective date. 26 USC 274 note.

PUBLIC LAW 97-424—JAN. 6, 1983 (b) The amendments made by this section shall apply to taxable ^^^^.^ beginning after December 31, 1982. SEC. 544. ADDITIONAL WEEKS OF FEDERAL SUPPLEMENTAL COMPENSATION.

Ante, p. 702.

26 USC 3304 ^°Ante, p. 2168.

"Higher unemployment ^^^° '

"High unemployment ^®"° •

(a) Section 602(e) of the Tax Equity and Fiscal Responsibility Act of 1982 is amended— (1) in paragraph (2)(A)(i), by striking out "50" and inserting in lieu thereof "65"; (2) in paragraph (2)(A)(ii), by striking out "6" and inserting in lieu thereof "8"; and (3) by striking out subparagraphs (B) and (C) of paragraph (2) and inserting in lieu thereof the following: "(B) In the case of any State, subparagraph (A) shall be applied— "(i) with respect to weeks during a higher unemployment period, by substituting '16' for '8' in clause (ii) thereof; "(ii) with respect to weeks which are not during a higher unemployment period and which are weeks beginning on or after the first week of an extended benefit period (which was in effect under the Federal-State Extended Unemployment Compensation Act of 1970 for any week beginning on or after June 1, 1982, on or before the date of the enactment of the Highway Revenue Act of 1982, and before the week for which the compensation is paid), by substituting '14' for '8' in clause (ii) thereof; "(iii) with respect to weeks during a high unemployment period, or which would be weeks described in clause (ii) except that the extended benefit period began after the date of enactment of the Highway Revenue Act of 1982, by substituting '12' for '8' in clause (ii) thereof; and "(iv) with respect to weeks during an intermediate unemployment period, by substituting '10' for '8'. "(C) For purposes of subparagraph (B), the term 'higher unemployment period' means, with respect to any State, the period— "(i) which begins with the third week after the first week in which the rate of insured unemployment in the State for the period consisting of such week and the immediately preceding 12 weeks equals or exceeds 6.0 percent, and "(ii) which ends with the third week after the first week in which the rate of insured unemployment in the State for the period consisting of such week and the immediately preceding 12 weeks is less than 6.0 percent; except that no higher unemployment period shall last for a period of less than 4 weeks. "(D) For purposes of subparagraph (B), the term 'high unemployment period' means, with respect to any State, the period— "(i) which begins with the third week after the first week in which the rate of insured unemployment in the State for the period consisting of such week and the immediately preceding 12 weeks equals or exceeds 4.5 percent but is less than 6.0 percent, and "(ii) which ends with the third week after the first week in which the rate of insured unemployment in the State for the period consisting of such week and the immediately preceding 12 weeks is less than 4.5 percent or equals or exceeds 6.0 percent;

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 PUBLIC LAW 97-424—JAN. 6, 1983 except that no high unemployment period shall last for a period of less than 4 weeks unless such State enters a higher unemployment period or a period described in subparagraph (B)(ii). "(E) For purposes of subparagraph (B), the term 'intermediate unemployment period' means with respect to any State, the period— "(i) which begins with the third week after the first week in which the rate of insured unemployment in the State for the period consisting of such week and the immediately preceding 12 weeks equals or exceeds 3.5 percent but is less than 4.5 percent, and "(ii) which ends with the third week after the first week in which the rate of insured unemployment in the State for the period consisting of such week and the immediately preceding 12 weeks is less than 3.5 percent or equals or exeeds 4.5 percent; except that no intermediate unemployment period shall last for a period of less that 4 weeks unless such State enters a high unemployment period, a higher unemployment period, or a period described in subparagraph (B) (ii) or (iii). "(F) For purposes of this subsection, the rate of insured unemployment for any period shall be determined in the same manner as determined for purposes of section 203 of the Federal-State Extended Unemployment Compensation Act of 1970. "(3) The amount of Federal supplemental compensation payable to an eligible individual shall not exceed the amount in such individual's account established under this subsection." (b) The amendments made by subsection (a) shall apply to Federal supplemental compensation payable for weeks beginning on or after the date of the enactment of this Act. In the case of any eligible individual to whom any Federal supplemental compensation was payable for any week beginning prior to such date of enactment and who exhausted his rights to such compensation (by reason of the payment of all the amount in his Federal supplemental compensation account) prior to the first week beginning on or after such date of enactment, such individual's eligibility for additional weeks of compensation by reason of the amendments made by this section shall not be limited or terminated by reason of any event, or failure to meet any requirement of law relating to eligibility for unemployment compensation, occurring after the date of such exhaustion of rights and prior to the date of the enactment of this Act (and such weeks shall not be counted for purposes of determining the expiration of the two years following the end of his benefit year for purposes of section 602(b) of the Tax Equity and Fiscal Responsibility Act of 1982). (c) The Secretary of Labor shall, at the earliest practicable date after the date of the enactment of this Act, propose to each State with which he has in effect an agreement under section 602 of the Tax Equity and Fiscal Responsibility Act of 1982 a modification of such agreement designed to provide for the payment of Federal supplemental compensation under such Act in accordance with the amendments made by this Act. Notwithstanding any other provision of law, if any State fails or refuses, within the three-week period beginning on the date the Secretary of Labor proposes such a modification to such State, to enter into such a modification of such agreement, the Secretary of Labor shall terminate such agreement

96 STAT. 2197

"intermediate peri3'"°^^^"*

26 USC 3304 note. 26 USC 3304 "

Ante, p. 702.

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 96 STAT. 2198

Post, p. 2411.

PUBLIC LAW 97-424—JAN. 6, 1983 effective with the end of the last week which ends on or before such three-week period. (d) Paragraph (3) of section 602(d) of the Tax Equity and Fiscal Responsibility Act of 1982 (as added by section 310 of the Technical Corrections Act of 1982) is amended by striking out "the number '6', "the number applicable". SEC. 545. EXCLUSION OF CERTAIN HOME ENERGY ASSISTANCE FROM INCOME UNDER SSI AND AFDC.
 * 8', or '10', whichever is applicable" and inserting in lieu thereof

42 USC 1382a.

42 USC 602.

Effective date. 42 USC 602 note. Report to Congress. 42 USC 602 note. 42 USC 1382a, 602.

(a) Section 1612(b) of the Social Security Act is amended— (1) by striking out "and" at the end of paragraph (11); (2) by striking out the period at the end of paragraph (12) and inserting in lieu thereof "; and"; and (3) by adding at the end thereof the following new paragraph: "(13) any assistance received to assist in meeting the costs of home energy, including both heating and cooling, which (as determined under regulations of the Secretary by such State agency as the chief executive officer of the State may designate) (A) is based on need for such assistance, and (B) is (i) assistance furnished in kind by a private nonprofit agency, or (ii) assistance furnished by a supplier of home heating oil or gas, by an entity providing home energy whose revenues are primarily derived on a rate-of-return basis regulated by a State or Federal governmental entity, or by a municipal utility providing home energy." (b) Section 402(a) of such Act is amended— (1) by striking out "and" at the end of paragraph (34); (2) by striking out the period at the end of paragraph (35) and inserting in lieu thereof "; and"; and (3) by adding at the end thereof the following new paragraph: "(36) provide, at the option of the State, that in making the determination for any month under paragraph (7) the State agency shall not include as income any assistance received to assist in meeting the costs of home energy, including both heating and cooling, which (as determined under regulations of the Secretary by such State agency as the chief executive officer of the State may designate)(A) is based on need for such assistance, and (B) is (i) assistance furnished in kind by a private nonprofit agency, or (ii) assistance furnished by a supplier of home heating oil or gas, by an entity whose revenues are primarily derived on a rate-of-return basis regulated by a State or Federal governmental entity, or by a municipal utility providing home energy.". (c) The amendments made by subsections (a) and (b) shall be effective with respect to home energy assistance received in months beginning on or after the date of the enactment of this Act and prior to July 1, 1985. (d) The Secretary of Health and Human Services shall submit a report to the Congress, prior to April 1, 1985, on the implementation and results of the provisions of sections 1612(b)(13) and 402(a)(36) of the Social Security Act, including any recommendations with respect to whether such provisions should be extended in the same or modified form or allowed to expire. SEC. 546. MODIFICATIONS TO CHLOR-ALKALI ELECTROLYTIC CELLS.

26 USC 48.

(a) Paragraph (5) of section 48(1) (defining specially defined energy property) is amended—

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 PUBLIC LAW 97-424—JAN. 6, 1983 (1) by striking out "or" at the end of subparagraph (L), (2) by redesignating subparagraph (M) as subparagraph (N) and by inserting after subparagraph (L) the following new subparagraph: "(M) modifications to chlor-alkali electrolytic cells, or"; and (3) by striking out "(M)" in the second sentence and inserting in lieu thereof "(N)". (b) The table contained in clause (i) of section 46(a)(2)(C) (relating to amount of credit) is amended by adding at the end thereof the following new subsection: "VII.

96 STAT. 2199

26 USC 46.

CHLOR-ALKALI ELEC-

TROLYTIC CELLS—Property

described in section 48(1)(5)(M) 10 percent Jan. 1, 1980 Dec. 31, 1982." SEC. 547. INTEREST EXEMPT OTHER THAN UNDER THE INTERNAL REVENUE CODE OF 1954. (a) IN GENERAL.—Section 103 (relating to interest on certain Ante, p. 469. governmental obligations) is amended by redesignating subsection (m) as subsection (n) and by inserting after subsection (1) the following new subsection: "(m) OBLIGATIONS EXEMPT OTHER THAN UNDER THIS TITLE.— "(1) PRIOR EXEMPTIONS.—For purposes of this title, notwith-

standing any provisions of this section or section 103A any obligation the interest on which is exempt from taxation under this title under any provision of law which is in effect on the date of the enactment of this subsection (other than a provision of this title) shall be treated as an obligation described in subsection (a). "(2) No OTHER INTEREST TO BE EXEMPT EXCEPT AS PROVIDED BY

THIS TITLE.—Notwithstanding any other provision of law, no interest on any obligation shall be exempt from taxation under this title unless such interest— "(A) is on an obligation described in paragraph (1), or "(B) is exempt from taxation under any provision of this title.". (b) CONFORMING AMENDMENTS.—

(1) Section 851(b) (relating to definition of regulated investment company) is amended by striking out "103(a)(1)" and inserting in lieu thereof "103(a)". (2) Section 852 (relating to taxation of regulated investment companies and their shareholders) is amended by striking out "103(a)(1)" each place it appears and inserting in lieu thereof "103(a)".

26 USC 851. 26 USC 852.

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 96 STAT. 2200 Ante, p. 580. Ante, p. 591. 26 USC 6362.

PUBLIC LAW 97-424—JAN. 6, 1983 (3) Section 3454(a)(2)(B) (relating to definitions of interest, dividend, and patronage dividends) is amended by striking out "law" and inserting in lieu thereof "this title". (4) Section 6049(b)(2)(B) (relating to returns regarding payments of interest) is amended by striking out "law" and inserting in lieu thereof "this title". (5) Section 6362(b)(4)(A) (relating to qualified State individual income taxes) is amended by striking out "103(a)(1)" and inserting in lieu thereof "103(a)". Approved January 6, 1983.

LEGISLATIVE HISTORY—H.R. 6211: HOUSE REPORTS: No. 97-555 (Comm. on Public Works and Transportation) and No. 97-987 (Comm. of Conference). CONGRESSIONAL RECORD, Vol. 128 (1982): Dec. 6, considered and passed House. Dec. 10, 13-16, 19-21, considered and passed Senate, amended. Dec. 21, House agreed to conference report. Dec. 21, 23, Senate considered and agreed to conference report. WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 19, No. 1 (1983): Jan. 6, Presidential statement.

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 PUBLIC LAW 97-425—JAN. 7, 1983

96 STAT. 2201

Public Law 97-425 97th Congress An Act To provide for the development of repositories for the disposal of high-level radioactive waste and spent nuclear fuel, to establish a program of research, development, and demonstration regarding the disposal of high-level radioactive waste and spent nuclear fuel, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, '

° SHORT TITLE AND TABLE OF CONTENTS

1. This Act may be cited as the "Nuclear Waste Policy Act of 1982". SECTION

Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec.

1. 2. 3. 4. 5. 6. 7. 8. 9.

TABLE OF CONTENTS Short title and table of contents. Definitions. Separability. Territories and possessions. Ocean disposal. Limitation on spending authority. Protection of classified national security information. Applicability. Applicability.

TITLE I—DISPOSAL AND STORAGE OF HIGH-LEVEL RADIOACTIVE WASTE, SPENT NUCLEAR FUEL, AND LOW-LEVEL RADIOACTIVE WASTE Sec. 101. State and affected Indian tribe participation in development of proposed repositories for defense waste. SUBTITLE A—REPOSITORIES FOR DISPOSAL OF HIGH-LEVEL RADIOACTIVE WASTE AND SPENT NUCLEAR FUEL

Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec.

111. Findings and purposes. 112. Recommendation of candidate sites for site characterization. 113. Site characterization. 114. Site approval and construction authorization. 115. Review of repository site selection. 116. Participation of States. 117. Consultation with States and Indian tribes. 118. Participation of Indian tribes. 119. Judicifd review of agency actions. 120. Expedited authorizations. 121. Certain standards and criteria. 122. Disposal of spent nuclear fuel. 123. Title to material. 124. Consideration of effect of acquisition of water rights. 125. Termination of certain provisions. SUBTITLE B—INTERIM STORAGE PROGRAM

Sec. Sec. Sec. Sec. Sec. Sec. Sec.

131. Findings and purposes. 132. Available capacity for interim storage of spent nucletur fuel. 133. Interim at-reactor storage. 134. Licensing of facility expansions and transshipments. 135. Storage of spent nuclear fuel. 136. Interim Storage Fund. 137. Transportation.

Jan. 7, 1983 rjj jj 3309]

S^"r^®^^ Waste Policy Act of 1982 42 USC 10101 note.

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 96 STAT. 2202

PUBLIC LAW 97-425—JAN. 7, 1983 SUBTITLE C—MONITORED RETRIEVABLE STORAGE

Sec. 141. Monitored retrievable storage. SUBTITLE D—LOW-LEVEL RADIOACTIVE WASTE

Sec. 151. Financial arrangements for site closure. TITLE II—RESEARCH, DEVELOPMENT, AND DEMONSTRATION REGARDING DISPOSAL OF HIGH-LEVEL RADIOACTIVE WASTE AND SPENT NUCLEAR FUEL Sec. 211. Purpose. Sec. 212. Applicability. Sec. 213. Identification of sites. Sec. 214. Siting research and related activities. Sec. 215. Test and evaluation facility siting review and reports. Sec. 216. Federal agency actions. Sec. 217. Research and development on disposal of high-level radioactive waste. Sec. 218. Research and development on spent nuclear fuel. Sec. 219. Payments to States and affected Indian tribes. Sec. 220. Study of research and development needs for monitored retrievable storage proposal. Sec. 221. Judicial review. Sec. 222. Research on alternatives for the permanent disposal of high-level radioactive waste. Sec. 223. Technical assistance to non-nuclear weapon states in the field of spent fuel storage and disposal. TITLE III-OTHER PROVISIONS RELATING TO RADIOACTIVE WASTE Sec. 301. Mission plan. Sec. 302. Nuclear Waste Fund. Sec. 303. Alternate means of financing. Sec. 304. Office of Civilian Radioactive Waste Management. Sec. 305. Location of test and evaluation facility. Sec. 306. Nuclear Regulatory Commission training authorization. DEFINITIONS

42 USC 10101.

SEC. 2. For purposes of this Act: (1) The term "Administrator" means the Administrator of the Environmental Protection Agency. (2) The term "affected Indian tribe" means any Indian tribe— (A) within whose reservation boundaries a monitored retrievable storage facility, test and evaluation facility, or a repository for high-level radioactive waste or spent fuel is proposed to be located; (B) whose federally defined possessory or usage rights to other lands outside of the reservation's boundaries arising out of congressionally ratified treaties may be substantially and adversely affected by the locating of such a facility: Provided, That the Secretary of the Interior finds, upon the petition of the appropriate governmental officials of the tribe, that such effects are both substantial and adverse to the tribe; (3) The term "atomic energy defense activity" means any activity of the Secretary performed in whole or in part in carrying out any of the following functions: (A) naval reactors development; (B) weapons activities including defense inertial confinement fusion; (C) verification and control technology; (D) defense nuclear materials production; (E) defense nuclear waste and materials by-products management;

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(F) defense nuclear materials security and safeguards and security investigations; and (G) defense research and development. (4) The term "candidate site" means an area, within a geologic and hydrologic system, that is recommended by the Secretary under section 112 for site characterization, approved by the President under section 112 for site characterization, or undergoing site characterization under section 113. (5) The term "civilian nuclear activity" means any atomic energy activity other than an atomic energy defense activity. (6) The term "civilian nuclear power reactor" means a civilian nuclear powerplant required to be licensed under section 103 or 104 b. of the Atomic Energy Act of 1954 (42 U.S.C. 2133, 2134(b)). (7) The term "Commission" means the Nuclear Regulatory Commission. (8) The term "Department" means the Department of Energy. (9) The term "disposal" means the emplacement in a repository of high-level radioactive waste, spent nuclear fuel, or other highly radioactive material with no foreseeable intent of recovery, whether or not such emplacement permits the recovery of such waste. (10) The terms "disposal package" and "package" mean the primary container that holds, and is in contact with, solidified high-level radioactive waste, spent nuclear fuel, or other radioactive materials, and any overpacks that are emplaced at a repository. (11) The term "engineered barriers" means manmade components of a disposal system designed to prevent the release of radionuclides into the geologic medium involved. Such term includes the high-level radioactive waste form, high-level radioactive waste canisters, and other materials placed over and around such canisters. (12) The term "high-level radioactive waste" means— (A) the highly radioactive material resulting from the reprocessing of spent nuclear fuel, including liquid waste produced directly in reprocessing and any solid material derived from such liquid waste that contains fission products in sufficient concentrations; and (B) other highly radioactive material that the Commission, consistent with existing law, determines by rule requires permanent isolation. (13) The term "Federal agency" means any Executive agency, as defined in section 105 of title 5, United States Code. (14) The term "Governor" means the chief executive officer of a State. (15) The term "Indian tribe" means any Indian tribe, band, nation, or other organized group or community of Indians recognized as eligible for the services provided to Indians by the Secretary of the Interior because of their status as Indians, including any Alaska Native village, as defined in section 3(c) of the Alaska Native Claims Settlement Act (43 U.S.C. 1602(c)). (16) The term "low-level radioactive waste" means radioactive material that— (A) is not high-level radioactive waste, spent nuclear fuel, transuranic waste, or by-product material as defined in

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 96 STAT. 2204

Post, p. 2262.

Post, p. 2237.

PUBLIC LAW 97-425—JAN. 7, 1983 section lle(2) of the Atomic Energy Act of 1954 (42 U.S.C. 2014(e)(2)); and (B) the Commission, consistent with existing law, classifies as low-level radioactive waste. (17) The term "Office" means the Office of Civilian Radioactive Waste Management established in section 305. (18) The term "repository" means any system licensed by the Commission that is intended to be used for, or may be used for, the permanent deep geologic disposal of high-level radioactive waste and spent nuclear fuel, whether or not such system is designed to permit the recovery, for a limited period during initial operation, of any materials placed in such system. Such term includes both surface and subsurface areas at which highlevel radioactive waste and spent nuclear fuel handling activities are conducted. (19) The term "reservation" means— (A) any Indian reservation or dependent Indian community referred to in clause (a) or (b) of section 1151 of title 18, United States Code; or (B) any land selected by an Alaska Native village or regional corporation under the provisions of the Alaska Native Claims Settlement Act (43 U.S.C. 1601 et seq.). (20) The term "Secretary" means the Secretary of Energy. (21) The term "site characterization" means— (A) siting research activities with respect to a test and evaluation facility at a candidate site; and (B) activities, whether in the laboratory or in the field, undertaken to establish the geologic ondition and the ranges of the parameters of a candidate ^^te relevant to the location of a repository, including borings, surface excavations, excavations of exploratory shafts, limited subsurface lateral excavations and borings, and in situ testing needed to evaluate the suitability of a candidate site for the location of a repository, but not including preliminary borings and geophysical testing needed to assess whether site characterization should be undertaken. (22) The term "siting research" means activities, including borings, surface excavations, shaft excavations, subsurface lateral excavations and borings, and in situ testing, to determine the suitability of a site for a test and evaluation facility. (23) The term "spent nuclear fuel" means fuel that has been withdrawn from a nuclear reactor following irradiation, the constituent elements of which have not been separated by reprocessing. (24) The term "State" means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, the Trust Territory of the Pacific Islands, and any other territory or possession of the United States. (25) The term "storage" means retention of high-level radioactive waste, spent nuclear fuel, or transuranic waste with the intent to recover such waste or fuel for subsequent use, processing, or disposal. (26) The term "Storage Fund" means the Interim Storage Fund established in section 137(c). (27) The term "test and evaluation facility" means an atdepth, prototypic, underground cavity with subsurface lateral

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96 STAT. 2205

excavations extending from a central shaft that is used for research and development purposes, including the development of data and experience for the safe handling and disposal of solidified high-level radioactive waste, transuranic waste, or spent nuclear fuel. (28) The term "unit of general local government" means any borough, city, county, parish, town, township, village, or other general purpose political subdivision of a State. (29) The term "Waste Fund" means the Nuclear Waste Fund Post, p. 2257. established in section 302(c). SEPARABILITY

SEC. 3. If any provision of this Act, or the application of such 42 USC 10102. provision to any person or circumstance, is held invalid, the remainder of this Act, or the application of such provision to persons or circumstances other than those as to which it is held invalid, shall not be affected thereby. TERRITORIES AND POSSESSIONS

SEC. 4. Nothing in this Act shall be deemed to repeal, modify, or amend the provisions of section 605 of the Act of March 12, 1980 (48 U.S.C. 1491).

42 USC 10103.

OCEAN DISPOSAL

SEC. 5. Nothing in this Act shall be deemed to affect the Marine Protection, Research, and Sanctuaries Act of 1972 (33 U.S.C. 1401 et seq.).

42 USC 10104.

LIMITATION ON SPENDING AUTHORITY

SEC. 6. The authority under this Act to incur indebtedness, or enter into contracts, obligating amounts to be expended by the Federal Government shall be effective for any fiscal year only to such extent or in such amounts as are provided in advance by appropriation Acts.

42 USC 10105.

PROTECTION OF CLASSIFIED NATIONAL SECURITY INFORMATION

SEC. 7. Nothing in this Act shall require the release or disclosure to any person or to the Commission of any classified national security information.

42 USC 10106.

APPLICABILITY

8. (a) ATOMIC ENERGY DEFENSE ACTIVITIES.—Subject to the provisions of subsection (c), the provisions of this Act shall not apply with respect to any atomic energy defense activity or to any facility used in connection with any such activity. Ob) EVALUATION BY PRESIDENT.—(1) Not later than 2 years after the date of the enactment of this Act, the President shall evaluate the use of disposal capacity at one or more repositories to be developed under subtitle A of title I for the disposal of high-level radioactive waste resulting from atomic energy defense activities. Such evaluation shall take into consideration factors relating to cost SEC.

42 USC 10107.

Post, p. 2207.

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 96 STAT. 2206

Post, p. 2207.

Post, p. 2257.

PUBLIC LAW 97-425—JAN. 7, 1983

efficiency, health and safety, regulation, transportation, public acceptability, and national security. (2) Unless the President finds, after conducting the evaluation required in paragraph (1), that the development of a repository for the disposal of high-level radioactive waste resulting from atomic energy defense activities only is required, taking into account all of the factors described in such subsection, the Secretary shall proceed promptly with arrangement for the use of one or more of the repositories to be developed under subtitle A of title I for the disposal of such waste. Such arrangements shall include the allocation of costs of developing, constructing, and operating this repository or repositories. The costs resulting from permanent disposal of high-level radioactive waste from atomic energy defense activities shall be paid by the Federal Government, into the special account established under section 302. (3) Any repository for the disposal of high-level radioactive waste resulting from atomic energy defense activities only shall (A) be subject to licensing under section 202 of the Energy Reorganization Act of 1973 (42 U.S.C. 5842); and (B) comply with all requirements of the Commission for the siting, development, construction, and operation of a repository. (c) APPLICABILITY TO CERTAIN REPOSITORIES.—The provisions of this Act shall apply with respect to any repository not used exclusively for the disposal of high-level radioactive waste or spent nuclear fuel resulting from atomic energy defense activities, research and development activities of the Secretary, or both. APPLICABILITY

42 USC 10108.

SEC. 9. TRANSPORTATION.—Nothing in this Act shall be construed to affect Federal, State, or local laws pertaining to the transportation of spent nuclear fuel or high-level radioactive waste. TITLE I—DISPOSAL AND STORAGE OF HIGH-LEVEL RADIOACTIVE WASTE, SPENT NUCLEAR FUEL, AND LOW-LEVEL RADIOACTIVE WASTE STATE AND AFFECTED INDIAN TRIBE PARTICIPATION IN DEVELOPMENT OF PROPOSED REPOSITORIES FOR DEFENSE WASTE

42 USC 10121.

S E C 101. (a) NOTIFICATION TO STATES AND AFFECTED INDIAN

TRIBES.—Notwithstanding the provisions of section 8, upon any decision by the Secretary or the President to develop a repository for the disposal of high-level radioactive waste or spent nuclear fuel resulting exclusively from atomic energy defense activities, research and development activities of the Secretary, or both, and before proceeding with any site-specific investigations with respect to such repository, the Secretary shall notify the Governor and legislature of the State in which such repository is proposed to be located, or the governing body of the affected Indian tribe on whose reservation such repository is proposed to be located, as the case may be, of such decision. (b) PARTICIPATION OF STATES AND AFFECTED INDIAN TRIBES.—Fol-

lowing the receipt of any notification under subsection (a), the State or Indian tribe involved shall be entitled, with respect to the proposed repository involved, to rights of participation and consultation identical to those provided in sections 115 through 118, except that

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96 STAT. 2207

any financial assistance authorized to be provided to such State or E d i t e d Indian tribe under section 116(c) or 118(b) shall be made from amounts appropriated to the Secretary for purposes of carrying out this section. SUBTITLE A—REPOSITORIES FOR DISPOSAL OF HIGH-LEVEL RADIOACTIVE WASTE AND SPENT NUCLEAR FUEL FINDINGS AND PURPOSES

SEC. 111. (a) FINDINGS.—The Congress finds that— 42 USC ioi3i. (1) radioactive waste creates potential risks and requires safe and environmentally acceptable methods of disposal; (2) a national problem has been created by the accumulation of (A) spent nuclear fuel from nuclear reactors; and (B) radioactive waste from (i) reprocessing of spent nuclear fuel; (ii) activities related to medical research, diagnosis, and treatment; and (iii) other sources; (3) Federal efforts during the past 30 years to devise a permanent solution to the problems of civilian radioactive waste disposal have not been adequate; (4) while the Federal Government has the responsibility to provide for the permanent disposal of high-level radioactive waste and such spent nuclear fuel as may be disposed of in order to protect the public health and safety and the environment, the costs of such disposal should be the responsibility of the generators and owners of such waste and spent fuel; (5) the generators and owners of high-level radioactive waste and spent nuclear fuel have the primary responsibility to provide for, and the responsibility to pay the costs of, the interim storage of such waste and spent fuel until such waste and spent fuel is accepted by the Secretary of Energy in accordance with the provisions of this Act; (6) State and public participation in the planning and development of repositories is essential in order to promote public confidence in the safety of disposal of such waste and spent fuel; and (7) high-level radioactive waste and spent nuclear fuel have become major subjects of public concern, and appropriate precautions must be taken to ensure that such wsiste and spent fuel do not adversely affect the public health and safety and the environment for this or future generations. (b) PURPOSES.—The purposes of this subtitle are— (1) to establish a schedule for the siting, construction, and operation of repositories that will provide a reasonable assurance that the public and the environment will be adequately protected from the hazards posed by high-level radioactive waste and such spent nuclear fuel as may be disposed of in a repository; (2) to establish the Federal responsibility, and a definite Federal policy, for the disposal of such waste and spent fuel; (3) to define the relationship between the Federal Government and the State governments with respect to the disposal of such waste and spent fuel; and (4) to establish a Nuclear Waste Fund, composed of payments made by the generators and owners of such waste and spent fuel, that will ensure that the costs of carrying out activities

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 96 STAT. 2208

PUBLIC LAW 97-425—JAN. 7, 1983 relating to the disposal of such waste and spent fuel will be borne by the persons responsible for generating such waste and spent fuel. RECOMMENDATION OF CANDIDATE SITES FOR SITE CHARACTERIZATION

42 USC 10132.

SEC. 112. (a) GUIDEUNES.—Not later than 180 days after the date of the enactment of this Act, the Secretary, following consultation with the Council on Environmental Quality, the Administrator of the Environmental Protection Agency, the Director of the Geological Survey, and interested Governors, and the concurrence of the Commission shall issue general guidelines for the recommendation of sites for repositories. Such guidelines shall specify detailed geologic considerations that shall be primary criteria for the selection of sites in various geologic media. Such guidelines shall specify factors that qualify or disqualify any site from development as a repository, including factors pertaining to the location of valuable natural resources, hydrology, geophysics, seismic activity, and atomic energy defense activities, proximity to water supplies, proximity to populations, the effect upon the rights of users of water, and proximity to components of the National Park System, the National Wildlife Refuge System, the National Wild and Scenic Rivers System, the National Wilderness Preservation System, or National Forest Lands. Such guidelines shall take into consideration the proximity to sites where high-level radioactive waste and spent nuclear fuel is generated or temporarily stored and the transportation and safety factors involved in moving such waste to a repository. Such guidelines shall specify population factors that will disqualify any site from development as a repository if any surface facility of such repository would be located (1) in a highly populated area; or (2) adjacent to an area 1 mile by 1 mile having a population of not less than 1,000 individuals. Such guidelines also shall require the Secretary to consider the cost and impact of transporting to the repository site the solidified high-level radioactive waste and spent fuel to be disposed of in the repository and the advantages of regional distribution in the siting of repositories. Such guidelines shall require the Secretary to consider the various geologic media in which sites for repositories may be located and, to the extent practicable, to recommend sites in different geologic media. The Secretary shall use guidelines established under this subsection in considering candidate sites for recommendation under subsection (b). The Secretary may revise such guidelines from time to time, consistent with the provisions of this subsection. (b) RECOMMENDATION BY SECRETARY TO THE PRESIDENT.—(1)(A)

Recommendation date.

Following the issuance of guidelines under subsection (a) and consultation with the Governors of affected States, the Secretary shall nominate at least 5 sites that he determines suitable for site characterization for selection of the first repository site. (B) Subsequent to such nomination, the Secretary shall recommend to the President 3 of the nominated sites not later than January 1, 1985 for characterization as candidate sites. (C) Not later than July 1, 1989, the Secretary shall nominate 5 sites, which shall include at least 3 additional sites not nominated under subparagraph (A), and recommend by such date to the President from such 5 nominated sites 3 candidate sites the Secretary determines suitable for site characterization for selection of the second repository. The Secretary may not nominate any site previ-

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96 STAT. 2209

ously nominated under subparagraph (A), that was not recommended as a candidate site under subparagraph (B). (D) Such recommendations under subparagraphs (B) and (C) shall be consistent with the provisions of section 305. (E) Each nomination of a site under this subsection shall be accompanied by an environmental assessment, which shall include a detailed statement of the bsisis for such recommendation and of the probable impacts of the site characterization activities planned for such site, and a discussion of alternative activities relating to site characterization that may be undertaken to avoid such impacts. Such environmental assessment shall include— (i) an evaluation by the Secretary as to whether such site is suitable for site characterization under the guidelines established under subsection (a); (ii) an evaluation by the Secretary as to whether such site is suitable for development as a repository under each such guideline that does not require site characterization as a prerequisite for application of such guideline; (iii) an evaluation by the Secretary of the effects of the site characterization activities at such site on the public health and safety and the environment; (iv) a reasonable comparative evaluation by the Secretary of such site with other sites and locations that have been considered; (v) a description of the decision process by which such site was recommended; and (vi) an Eissessment of the regional and local impacts of locating the proposed repository at such site. (F)(i) The issuance of any environmental assessment under this paragraph shall be considered to be a final agency action subject to judicial review in accordance with the provisions of chapter 7 of title 5, United States Code, and section 119. Such judicial review shall be limited to the sufficiency of such environmental assessment with respect to the items described in clauses (i) through (vi) of subparagraph (E). (G) Each environmental assessment prepared under this paragraph shall be made available to the public. (H) Before nominating a site, the Secretary shall notify the Governor and legislature of the State in which such site is located, or the governing body of the affected Indian tribe where such site is located, as the case may be, of such nomination and the basis for such nomination. (2) Before nominating any site the Secretary shall hold public hearings in the vicinity of such site to inform the residents of the area in which such site is located of the proposed nomination of such site and to receive their comments. At such hearings, the Secretary shall also solicit and receive any recommendations of such residents with respect to issues that should be addressed in the environmental assessment described in paragraph (1) and the site characterization plan described in section 113(b)(l). (3) In evaluating the sites nominated under this section prior to any decision to recommend a site as a candidate site, the Secretary shall use available geophysical, geologic, geochemical and hydrologic, and other information and shall not conduct any preliminary borings or excavations at a site unless (i) such preliminary boring or excavation activities were in progress upon the date of enactment of this Act or (ii) the Secretary certifies that such available informa-

Post, p. 2262. Environmental assessment.

Judicial review.

5 USC 701 et seq.

Public availability.

Hearings.

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 96 STAT. 2210

PUBLIC LAW 97-425—JAN. 7, 1983

tion from other sources, in the absence of preliminary borings or excavations, will not be adequate to satisfy applicable requirements of this Act or any other law: Provided, That preliminary borings or excavations under this section shall not exceed a diameter of 6 inches. (c) PRESIDENTIAL REVIEW OF RECOMMENDED CANDIDATE SITES.—(1)

Decision l^^^«!?ll**^ ^^ notification. "" ""

The President shall review each candidate site recommendation made by the Secretary under subsection (b). Not later than 60 days after the submission by the Secretary of a recommendation of a candidate site, the President, in his discretion, may either approve or disapprove such candidate site, and shall transmit any such decision to the Secretary and to either the Governor and legislature of the State in which such candidate site is located, or the governing body of the affected Indian tribe where such candidate site is located, as the case may be. If, during such 60-day period, the President fails to approve or disapprove such candidate site, or fails to invoke his authority under paragraph (2) to delay his decision, such candidate site shall be considered to be approved, and the Secretary shall notify such Governor and legislature, or governing body of the affected Indian tribe, of the approval of such candidate site by reason of the inaction of the President. (2) The President may delay for not more than 6 months his decision under paragraph (1) to approve or disapprove a candidate site, upon determining that the information provided with the recommendation of the Secretary is insufficient to permit a decision within the 60-day period referred to in paragraph (1). The President may invoke his authority under this paragraph by submitting written notice to the Congress, within such 60-day period, of his intent to invoke such authority. If the President invokes such authority, but fails to approve or disapprove the candidate site involved by the end of such 6-month period, such candidate site shall be considered to be approved, and the Secretary shall notify such Governor and legislature, or governing body of the affected Indian tribe, of the approval of such candidate site by reason of the inaction of the President. (d)

CONTINUATION OF CANDIDATE SITE SCREENING.—After

the

required recommendation of candidate sites under subsection (b), the Secretary may continue, as he determines necessary, to identify and study other sites to determine their suitability for recommendation for site characterization, in accordance with the procedures described in this section. (e) PREUMINARY ACTIVITIES.—Except as otherwise provided in this section, each activity of the President or the Secretary under this section shall be considered to be a preliminary decisionmaking activity. No such activity shall require the preparation of an environmental impact statement under section 102(2)(C) of the National Environmental Policy Act of 1969 (42 U.S.C. 4332(2)(C)), or to require any environmental review under subparagraph (E) or (F) of section 102(2) of such Act. (f) TIMELY SITE CHARACTERIZATION.—Nothing in this section may be construed as prohibiting the Secretary from continuing ongoing or presently planned site characterization at any site on Department of Energy land for which the location of the principal borehole has been approved by the Secretary by August 1, 1982, except that (1) the environmental assessment described in subsection (b)(1) shall be prepared and made available to the public before proceeding to sink shafts at any such site; and (2) the Secretary shall not continue site characterization at any such site unless such site is among the

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