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 PUBLIC LAW 98-67 —AUG. 5, 1983 97 STAT. 391 light of market conditions. The President, upon the recommen- dation of the Secretary of Agriculture, may suspend the duty- free treatment for all or part of the quantity of sugar, sirups, and molasses permitted to be entered by paragraphs (1)(B) and (2) if such action is necessary to protect the price-support pro- gram for sugar beets and sugar cane. (4) Any quantitative limitation imposed on a beneficiary coun- try under paragraphs (1)(B) and (2) shall apply only to the extent that such limitation permits a lesser quantity of sugar, sirups, and molasses to be entered from that country than the quantity that would be permitted to be entered under any other provision of law. (e)(1) The President may by proclamation suspend the duty-free treatment provided by this title with respect to any eligible article and may proclaim a duty rate for such article if such action is proclaimed pursuant to section 203 of the Trade Act of 1974 or section 232 of the Trade Expansion Act of 1962. (2) In any report by the International Trade Commission to the President under section 201(d)(1) of the Trade Act of 1974 regarding any article for which duty-free treatment has been proclaimed by the President pursuant to this title, the Commission shall state whether and to what extent its findings and recommendations apply to such article when imported from beneficiary countries. (3) For purposes of subsections (a) and (c) of section 203 of the Trade Act of 1974, the suspension of the duty-free treatment pro- vided by this title shall be treated as an increase in duty. (4) No proclamation which provides solely for a suspension referred to in paragraph (3) of this subsection with respect to any article shall be made under subsections (a) and (c) of section 203 of the Trade Act of 1974 unless the United States International Trade Commission, in addition to making an affirmative determination with respect to such article under section 201(b) of the Trade Act of 1974, determines in the course of its investigation under section 201(b) of such Act that the serious injury (or threat thereof) substan- tially caused by imports to the domestic industry producing a like or directly competitive article results from the duty-free treatment provided by this title. (5)(A) Any proclamation issued pursuant to section 203 of the Trade Act of 1974 that is in effect when duty-free treatment pursu- ant to section 101 of this title is proclaimed shall remain in effect until modified or terminated. (B) If any article is subject to import relief at the time duty-free treatment is proclaimed pursuant to section 211, the President may reduce or terminate the application of such import relief to the importation of such article from beneficiary countries prior to the otherwise scheduled date on which such reduction or termination would occur pursuant to the criteria and procedures of subsections (h) and (i) of section 203 of the Trade Act of 1974. (f)(1) If a petition is filed with the International Trade Commission pursuant to the provisions of section 201 of the Trade Act of 1974 regarding a perishable product and alleging injury from imports from beneficiary countries, then the petition may also be filed with the Secretary of Agriculture with a request that emergency relief be granted pursuant to paragraph (3) of this subsection with respect to such article. (2) Within fourteen days after the filing of a petition under paragraph (1) of this subsection— Suspension. 19 USC 2253. 19 USC 1862. 19 USC 2251. 19 USC 2253. 19 USC 2251. 19 USC 2253. Ante, p. 384. 19 USC 2253. Emergency relief, petition filing. 19 USC 2251.

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 97 STAT. 392 PUBLIC LAW 98-67—AUG. 5, 1983 Recommenda- tion to the President. Notice. Proclamation. 19 USC 2252. 19 USC 2253. " Perishable product. " 19 USC 1202. 19 USC 1202. (A) if the Secretary of Agriculture has reason to believe that a perishable product from a beneficiary country is being imported into the United States in such increased quantities as to be a substantial cause of serious injury, or the threat thereof, to the domestic industry producing a perishable product like or directly competitive with the imported product and that emer- gency action is warranted, he shall advise the President and recommend that the President take emergency action; or (B) the Secretary of Agriculture shall publish a notice of his determination not to recommend the imposition of emergency action and so advise the petitioner. (3) Within seven days after the President receives a recommenda- tion from the Secretary of Agriculture to take emergency action pursuant to paragraph (2) of this subsection, he shall issue a procla- mation withdrawing the duty-free treatment provided by this title or publish a notice of his determination not to take emergency action. (4) The emergency action provided by paragraph (3) of this subsec- tion shall cease to apply— (A) upon the proclamation of import relief pursuant to section 202(a)(1) of the Trade Act of 1974, (B) on the day the President makes a determination pursuant to section 203(b)(2) of such Act not to impose import relief, (C) in the event of a report of the United States International Trade Commission containing a negative finding, on the day the Commission's report is submitted to the President, or (D) whenever the President determines that because of changed circumstances such relief is no longer warranted. (5) For purposes of this subsection, the term "perishable product" means— (A) live plants provided for in subpart A of part 6 of schedule lof the TSUS; (B) fresh or chilled vegetables provided for in items 135.10 through 138.42 of the TSUS; (C) fresh mushrooms provided for in item 144.10 of the TSUS; (D) fresh fruit provided for in items 146.10, 146.20, 146.30, 146.50 through 146.62, 146.90, 146.91, 147.03 through 147.33, 147.50 through 149.21 and 149.50 of the TSUS; (E) fresh cut flowers provided for in items 192.17, 192.18, and 192.21 of the TSUS; and (F) concentrated citrus fruit juice provided for in items 165.25 and 165.35 of the TSUS. (g) No proclamation issued pursuant to this title shall affect fees imposed pursuant to section 22 of the Agricultural Adjustment Act (7 U.S.C. 624). SEC. 214. MEASURES FOR PUERTO RICO AND UNITED STATES INSULAR POSSESSIONS. (a) Effective with respect to articles entered on or after the effective date of this Act, general headnote 3(a) of the TSUS is amended— (1) by amending clause (i)— (A) by striking out "50 percent" and inserting in lieu thereof "70 percent", and (B) by inserting after "total value", "(or more than 50 percent of their total value with respect to articles de-

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 PUBLIC LAW 98-67—AUG. 5, 1983 97 STAT. 393 scribed in section 213(b) of the Caribbean Basin Economic Recovery Act)"; and (2) by amending clause (ii) by striking out "50 percent" and inserting in lieu thereof "70 percent". (b) Item 813.31 of the TSUS is amended by striking out "4 liters" and inserting in lieu thereof "5 liters", and by inserting after "United States,", "and not more than 4 liters of which shall have been produced elsewhere than in such insular possessions,". (c) If the sum of the amounts of taxes covered into the treasuries of Puerto Rico or the United States Virgin Islands pursuant to section 7652(c) of the Internal Revenue Code of 1954 is reduced below the amount that would have been covered over if the imported rum had been produced in Puerto Rico or the United States Virgin Islands, then the President shall consider compensa- tion measures and, in this regard, may withdraw the duty-free treatment on rum provided by this title. The President shall submit a report to the Congress on the measures he takes. (d) Section 1112 of the Trade Agreements Act of 1979 (19 U.S.C. 2582) is repealed. (e) No action pursuant to this title may affect any tariff duty imposed by the Legislature of Puerto Rico pursuant to section 319 of the Tariff Act of 1930 (19 U.S.C. 1319) on coffee imported into Puerto Rico. (f) For purposes of chapter 1 of title II of the Trade Act of 1974, the term "industry" shall include producers located in the United States insular possessions. (g) Any discharge from a point source in the United States Virgin Islands in existence on the date of the enactment of this subsection which discharge is attributable to the manufacture of rum (as defined in paragraphs (3) of section 7652(c) of the Internal Revenue Code of 1954) shall not be subject to the requirements of section 301 (other than toxic pollutant discharges), section 306 or section 403 of the Federal Water Pollution Control Act if— (1) such discharge occurs at least one thousand five hundred feet into the territorial sea from the line of ordinary low water from that portion of the coast which is in direct contact with the sea, and (2) the Governor of the United States Virgin Islands deter- mines that such discharge will not interfere with the attain- ment or maintenance of that water quality which shall assure protection of public water supplies, and the protection and propagation of a balanced population of shellfish, fish, and wildlife, and allow recreational activities, in and on the water and will not result in the discharge of pollutants in quantities which may reasonably be anticipated to pose an unacceptable risk to human health or the environment because of bioaccumu- lation, persistency in the environment, acute toxicity, chronic toxicity (including carcinogenicity, mutagenicity, or terato- genicity), or synergistic propensities. SEC. 215. INTERNATIONAL TRADE COMMISSION REPORTS ON IMPACT OF THIS ACT. (a) The United States International Trade Commission (herein- after in this section referred to as the "Commission") shall prepare, and submit to the Congress and to the President, a report regarding the economic impact of this Act on United States industries and consumers during— Ante, p. 387. 19 USC 1202. 19 USC 2703 note. Post, p. 395. Report to Congress. Repeal. Coffee tariff. 19 USC 1319 note. "Industry." 19 USC 2251 note. 33 USC 1311 note. Post, p. 395. 33 USC 1311, 1316, 1343. 19 USC 2704. Submittal to Congress and President.

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 97 STAT. 394 PUBLIC LAW 98-67 —AUG. 5, 1983 Infra. Assessment. Submittal period. Public comment. Report to Congress. 19 USC 2705. (1) the twenty-four-month period beginning with the date of enactment of this Act; and (2) each calendar year occurring thereafter until duty-free treatment under this title is terminated under section 216(b). For purposes of this section, industries in the Commonwealth of Puerto Rico and the insular possessions of the United States shall be considered to be United States industries. (b)(1) Each report required under subsection (a) shall include, but not be limited to, an assessment by the Commission regarding— (A) the actual effect, during the period covered by the report, of this Act on the United States economy generally as well as on those specific domestic industries which produce articles that are like, or directly competitive with, articles being imported into the United States from beneficiary countries; and (B) the probable future effect which this Act will have on the United States economy generally, as well as on such domestic industries, before the provisions of this Act terminate. (2) In preparing the assessments required under paragraph (1), the Commission shall, to the extent practicable— (A) analyze the production, trade and consumption of United States products affected by this Act, taking into consideration employment, profit levels, and use of productive facilities with respect to the domestic industries concerned, and such other economic factors in such industries as it considers relevant, including prices, wages, sales, inventories, patterns of demand, capital investment, obsolescence of equipment, and diversifica- tion of production; and (B) describe the nature and extent of any significant change in employment, profit levels, and use of productive facilities, and such other conditions as it deems relevant in the domestic industries concerned, which it believes are attributable to this Act. (c)(1) Each report required under subsection (a) shall be submitted to the Congress and to the President before the close of the nine- month period beginning on the day after the last day of the period covered by the report. (2) The Commission shall provide opportunity for the submission by the public, either orally or in writing, or both, of information relating to matters that will be addressed in the reports. SEC. 216. IMPACT STUDY BY SECRETARY OF LABOR. The Secretary of Labor, in consulation with other appropriate Federal agencies, shall undertake a continuing review and analysis of the impact which the implementation of the provisions of this title have with respect to United States labor; and shall make an annual written report to Congress on the results of such review and analysis. SEC. 217. FEASIBILITY STUDY REGARDING A CARIBBEAN TRADE INSTITUTE. (a) The Secretary of State shall prepare a study regarding the feasibility of establishing a Caribbean Trade Institute in Harlem, New York City, supported by a combination of Federal and private funds. (b) The study shall include, but not be limited to, an assessment of the extent to which, and the means by which, a Caribbean Trade Institute could—

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 PUBLIC LAW 98-67 —AUG. 5, 1983 97 STAT. 395 (1) facilitate cooperation between public and private entities interested in engaging in or furthering Caribbean trade; (2) serve as a catalyst for greater cultural exchange between the United States and Caribbean nations; and (3) facilitate expansion of job opportunities both in the United States and the Caribbean Basin. The study shall also include suggestions regarding the organization and staffing of such an institute. (c) The study required by this section shall be submitted to the Submittal to Congress within six months after the date of the enactment of this Congress. Act. SEC. 218. EFFECTIVE DATE OF SUBTITLE AND TERMINATION OF DUTY- 19 USC 2706. FREE TREATMENT. (a) EFFECTIVE DATE.— Th is subtitle shall take effect on the date of the enactment of this Act. (b) TERMINATION OF DUTY-FREE TREATMENT.—No duty-free treat- ment extended to beneficiary countries under this subtitle shall remain in effect after September 30, 1995. Subtitle B—Tax Provisions SEC. 221. PAYMENT OF EXCISE TAXES COLLECTED ON RUM TO PUERTO RICO AND THE UNITED STATES VIRGIN ISLANDS. (a) IN GENERAL.— Section 7652 of the Internal Revenue Code of 1954 (relating to shipments to the United States) is amended by 26 USC 7652. inserting after subsection (b) the following new subsection: "(c) SHIPMENTS OF RUM TO THE UNITED STATES. — "(1) EXCISE TAXES ON RUM COVERED INTO TREASURIES OF PUERTO RICO AND VIRGIN ISLANDS. — All taxes collected under section 5001(a)(1) on rum imported into the United States (less the 26 USC 5001. estimated amount necessary for payment of refunds and draw- backs) shall be covered into the treasuries of Puerto Rico and the Virgin Islands. "(2) SECRETARY PRESCRIBES FORMULA. —The Secretary shall, from time to time, prescribe by regulation a formula for the division of such tax collections between Puerto Rico and the Virgin Islands and the timing and methods for transferring such tax collections. "(3) RUM DEFINED.— For purposes of this subsection, the term 'rum' means any article classified under item 169.13 or 169.14 of the Tariff Schedules of the United States (19 U.S.C. 1202). "(4) COORDINATION WITH SUBSECTIONS (a) AND (b). —Para- graph (1) shall not apply with respect to any rum subject to tax under subsection (a) or (b).". (b) EFFECTIVE DATE.—The amendment made by subsection (a) 26 USC 7652 shall apply to articles imported into the United States after June 30, ^°^^- 1983. SEC. 222. TREATMENT OF CARIBBEAN CONVENTIONS, ETC. (a) GENERAL RULE. — Subsection (h) of section 274 of the Internal Revenue Code of 1954 (relating to attendance at conventions, etc.) is 26 USC 274. amended by adding at the end thereof the following new paragraph: "(6) TREATMENT OF CONVENTIONS IN CERTAIN CARIBBEAN COUNTRIES.—

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 97 STAT. 396 PUBLIC LAW 98-67—AUG. 5, 1983 "North "(A) IN GENERAL.— For purposes of this subsection, the American area. term 'North American area' includes, with respect to any convention, seminar, or similar meeting, any beneficiary country if (as of the time such meeting begins)— "(i) there is in effect a bilateral or multilateral agree- ment described in subparagraph (C) between such coun- try and the United States providing for the exchange of information between the United States and such coun- try, and "(ii) there is not in effect a finding by the Secretary that the tax laws of such country discriminate against conventions held in the United States. "(B) BENEFICIARY COUNTRY. —For purposes of this para- graph, the term 'beneficiary country' has the meaning given to such term by section 212(a)(1)(A) of the Caribbean Ante, p. 384. Basin Economic Recovery Act; except that such term shall include Bermuda. " (C) AUTHORITY TO CONCLUDE EXCHANGE OF INFORMATION AGREEMENTS.— "(i) IN GENERAL.— The Secretary is authorized to negotiate and conclude an agreement for the exchange of information with any beneficiary country. Except as provided in clause (ii), an exchange of information agreement shall provide for the exchange of such infor- mation (not limited to information concerning nation- als or residents of the United States or the beneficiary country) as may be necessary or appropriate to carry out and enforce the tax laws of the United States and the beneficiary country (whether criminal or civil pro- ceedings), including information which may otherwise be subject to nondisclosure provisions of the local law of the beneficiary country such as provisions respecting bank secrecy and bearer shares. The exchange of infor- mation agreement shall be terminable by either country on reasonable notice and shall provide that information received by either country will be disclosed only to persons or authorities (including courts and administrative bodies) involved in the administration or oversight of, or in the determination of appeals in respect of, taxes of the United States or the beneficiary country and will be used by such persons or authorities only for such purposes. "(ii) NONDISCLOSURE OF QUALIFIED CONFIDENTIAL INFORMATION SOUGHT FOR CIVIL TAX PURPOSES. —An exchange of information agreement need not provide for the exchange of qualified confidential information which is sought only for civil tax purposes if— "(I) the Secretary of the Treasury, after making all reasonable efforts to negotiate an agreement which includes the exchange of such information, determines that such an agreement cannot be negotiated but that the agreement which was nego- tiated will significantly assist in the administra- tion and enforcement of the tax laws of the United States, and

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 PUBLIC LAW 98-67—AUG. 5, 1983 97 STAT. 397 "(II) the President determines that the agree- ment as negotiated is in the national security interest of the United States, "(iii) QUALIFIED CONFIDENTIAL INFORMATION DEFINED. —For purposes of this subparagraph, the term 'quaUfled confidential information' means information which is subject to the nondisclosure provisions of any local law of the beneficiary country regarding bank secrecy or ownership of bearer shares. "(iv) CIVIL TAX PURPOSES. —For purposes of this sub- paragraph, the determination of whether information is sought only for civil tax purposes shall be made by the requesting party. "(D) COORDINATION WITH SECTION 6103.— Any exchange of 26 USC 6103. information agreement negotiated under subparagraph (C) shall be treated as an income tax convention for purposes of section 6103(k)(4). "(E) DETERMINATIONS PUBLISHED IN THE FEDERAL REGIS- TER. ter- -The following shall be published in the Federal Regis- "(i) any determination by the President under sub- paragraph (C)(ii) (including the reasons for such deter- mination), "(ii) any determination by the Secretary under sub- paragraph (C)(ii) (including the reasons for such deter- mination), and " (iii) any finding by the Secretary under subpara- graph (A)(ii) (and any termination thereof)." (b) EFFECTIVE DATE.— The amendment made by subsection (a) 26 USC 274 note. shall apply to conventions, seminars, or other meetings which begin after June 30, 1983. SEC. 223. REPORT WITH RESPECT TO USE OF CARIBBEAN BASIN TAX HAVENS. The Secretary of the Treasury shall, not later than ninety days after the date of the enactment of this Act, report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate on— (1) the level at which Caribbean Basin tax havens are being used to evade or avoid Federal taxes, and the effect on Federal revenues of such use, (2) any information he may have on the relationship of such use to drug trafficking and other criminal activities, and (3) current antitax haven enforcement activities of the Department of the Treasury. Submittal to congressional committees.

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 97 STAT. 398 PUBLIC LAW 98-67—AUG. 5, 1983 Subtitle C—Sense of the Congress Regarding Sugar Imports SEC. 231. SUGAR IMPORTS. It is the sense of the Congress that sugar from any Communist country in the Caribbean Basin or in Central America should not be imported into the United States. Approved August 5, 1983. LEGISLATIVE HISTORY—H.R. 2973 (H.R. 500): HOUSE REPORTS: No. 98 -120 (Comm. on Ways and Means) and No. 98 -325 (Comm. of Conference). CONGRESSIONAL RECORD, Vol. 129 (1983): May 17, considered and passed House. June 16, considered and passed Senate, amended. July 14, House concurred in Senate amendment with an amendment. July 28, House and Senate agreed to conference report.

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 PUBLIC LAW 98-68—AUG. 5, 1983 97 STAT. 399 Public Law 98-68 98th Congress Joint Resolution To designate the month of August 1983 as "National Child Support Enforcement Month". Whereas significant progress has been made toward improving laws and regulations dealing with child support enforcement by the States; Whereas the provisions of part D of title IV of the Social Security Act have provided a needed response in alleviating problems that exist within and among States as to legal rights and financial needs of their citizens; Whereas the child support program's ultimate goal is to reduce financial deprivation among America's children by ensuring that the responsibility of support rests with the responsible parent, thereby diminishing the need for welfare dependency by women and children; Whereas the dedicated service of family support enforcement per- sonnel, the judiciary and the legal community has contributed to increased child support collections, paternity establishments and the location of absent parents; Whereas the growth and success of child support programs have resulted from and continue to rely on increased cooperation of Federal, State and local agencies: Now, therefore, be it Resolved by ihe Senate and House of Representatives of the United States of America in Congress assembled. That the month of August 1983 is designated "National Child Support Enforcement Month" and that the President of the United States is authorized and requested to issue a proclamation calling upon all government agencies and the people of the United States to observe the month with appropriate programs, ceremonies and activities. Approved August 5, 1983. Aug. 5, 1983 [S.J. Res. 56] National Child Support Enforcement Month. LEGISLATIVE HISTORY-S.J. Res. 56: CONGRESSIONAL RECORD, Vol. 129 (1983): July 16, considered and passed Senate. July 27, considered and passed House.

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86 She complied with his desire, and when they were sufficiently rested she got up, on which the whole brood instantly raised themselves on their feet.

"Now, Robin," cried the father, "let us see your dexterity in flying upwards: come, I will show you how to raise yourself." "Oh, you need not take that trouble," said the conceited bird; "as I flew down, I warrant I know how to fly up."

Then spreading his wings, he attempted to rise, but in so unskilful a manner that he only shuffled along upon the ground. "That will not do, however," cried the father; "shall I show you now?"

Robin persisted in it that he stood in no need of instruction, and tried again: he managed to raise himself a little way, but soon tumbled headlong. His mother then began reproving him for his obstinacy, and advised him to accept his father's kind offer of teaching him. "You may depend on it, Robin," said she, "that he is in every respect wiser than you, and as he has had so much practice, he must of course be expert in the art of flying; and if you persist in making your own foolish experiments, you will only commit

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 97 STAT. 400 PUBLIC LAW 98-69—AUG. 8, 1983 Public Law 98-69 98th Congress Joint Resolution Aug. 8, 1983 To designate the week of September 25, 1983, through October 1, 1983, as "National rgj jjgg Qrj-, Respiratory Therapy Week". Whereas respiratory therapy is recognized as a highly technological and progressive segment of the health care delivery system in the United States; Whereas there are over eighty thousand respiratory therapy practi- tioners in the Nation who are making an important contribution to the delivery of quality health care; Whereas respiratory therapy is an integral part of critical care and general medicine; Whereas respiratory therapists are involved with therapeutic and life-sustaining cardiopulmonary care to patients suffering from lung and associated heart disorders; and Whereas in recent years the field of respiratory therapy has expanded to include postoperative pulmonary care, education, research, pulmonary testing, pulmonary rehabilitation, and neonatal-pediatric specialties: Now, therefore, be it Resolved by the Senate and House of Representatives of the United National States of America in Congress assembled, That the week of Septem- ThSSf^eek ^^ 25, 1983, through October 1, 1983, is designated as "National Respiratory Therapy Week" and the President is authorized and requested to issue a proclamation calling on the people of the United States to observe the week with appropriate programs, ceremonies, and activities. Approved August 8, 1983. LEGISLATIVE HISTORY—S.J. Res. 67: CONGRESSIONAL RECORD, Vol. 129 (1983): May 4, considered and passed Senate. July 27, considered and passed House.

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 PUBLIC LAW 98-70—AUG. 8, 1983 97 STAT. 401 Public Law 98-70 98th Congress An Act To authorize the Twenty-nine Palms Band of Luiseno Mission Indians and the Aug. 8, 1983 Confederated Salish and Kootenai Tribes of the Flathead Reservation to lease for rg i^^^ ninety-nine years certain lands held in trust. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 1 of Indians. the Act of August 9, 1955 (69 Stat. 539), as amended (25 U.S.C. 415), ^^F^ j «f ^ is further amended by inserting ", and lands held in trust for the held in trust. Twenty-nine Palms Band of Luiseno Mission Indians, and the lands held in trust for the Confederated Salish and Kootenai Tribes of the Flathead Reservation, Montana", after ''Chelan County, Washing- ton", in the second sentence. Approved August 8, 1983. LEGISLATIVE HISTORY—S. 143: HOUSE REPORT No. 98 -85 (Coram, on Interior and Insular Affairs). CONGRESSIONAL RECORD, Vol. 129 (1983): Feb. 24, considered and passed Senate. May 17, considered and passed House, amended. July 26, Senate concurred in House amendments.

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 97 STAT. 402 PUBLIC LAW 98-71—AUG. 11, 1983 Public Law 98-71 98th Congress Joint Resolution Aug. 11, 1983 [H.J. Res. 139] To designate the week beginning June 24, 1984, as "Federal Credit Union Week". Whereas on June 26, 1934, President Franklin Roosevelt signed into law the Federal Credit Union Act; Whereas the enactment of the Federal Credit Union Act enabled credit unions to be organized throughout the United States under charters approved by the Federal Government; Whereas Federal credit unions are cooperative associations orga- nized in accordance with the provisions of the Federal Credit Union Act for the purpose of promoting thrift among their mem- bers and creating a source of credit for provident or productive purposes; Whereas Federal credit unions have consistently reflected the coop- erative spirit of people helping people and the philosophical tradi- tion that gave birth to the Federal Credit Union Act; and Whereas June 26, 1984, is the fiftieth anniversary of the date of the enactment of the Federal Credit Union Act: Now, therefore, be it Resolved by the Senate and House of Representatives of the United Federal Credit States of America in Congress assembled, That the week beginning Union Week. j^^^ 24, 1984, hereby is designated "Federal Credit Union Week", and the President of the United States is authorized and requested to issue a proclamation calling upon the people of the United States to observe such week with appropriate ceremonies and activities. Approved August 11, 1983. LEGISLATIVE HISTORY—H.J. Res. 139: CONGRESSIONAL RECORD, Vol. 129 (1983): July 25, considered and passed House. July 27, considered and passed Senate.

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 PUBLIC LAW 98-72—AUG. 11, 1983 97 STAT. 403 Public Law 98-72 98th Congress An Act To improve small business access to Federal procurement information. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) section 8(e) of the Small Business Act is amended to read as follows: "(e)(1) It shall be the duty of the Secretary of Commerce, and the Secretary is hereby empowered, to obtain notice of all proposed competitive and noncompetitive civilian and defense procurement actions of $10,000 and above from any Federal department, estab- lishment or agency (hereinafter in this subsection referred to as 'department') engaged in procurement of property, supplies, and services in the United States; and to publicize such notices in the daily publication Commerce Business Daily, immediately after the necessity for the procurement is established: Provided, That nothing in this paragraph shall require publication of such notices with respect to those procurements in which it is determined on a case- by-case basis that (A) the procurement for security reasons is of a classified nature; (B) the Federal department's need for the prop- erty, supplies, or services is of such unusual and compelling urgency that the Government would be seriously injured if the time periods provided for in paragraph (2) were complied with; (C) a foreign government reimburses the Federal department for the cost of the procurement of the property, supplies, or services for such govern- ment and only one source is available, or the terms of an interna- tional agreement or treaty between the United States and a foreign government authorize or require that all such procurement shall be from sources specified within such international agreement or treaty; (D) the procurement is made from another Government department or agency, or a mandatory source of supply; (E) the procurement is for utility services and only one source is available; (F) the procurement is made against an order placed under a requirement or similar contract, including orders for perishable subsistence supplies; (G) the procurement results from acceptance of a proposal pursuant to the Small Business Innovation Development Act of 1982 or an unsolicited proposal that demonstrates a unique or innovative research concept and publication of such unsolicited proposal would improperly disclose the originality of thought or innovativeness of the proposed research; or (H) it is determined in writing by the head of the Federal department, with the concur- rence of the Administrator, that advance notice is not appropriate or reasonable. "(2) Whenever a Federal department is required to publish notice of procurement actions pursuant to paragraph (1) of this subsection, such department shall not— "(A) issue a solicitation until at least fifteen days have elapsed from the date of publication of a proper notice of the action in the Commerce Business Daily, except if the solicitation is for procurement of requirements categorized as research or Aug. 11, 1983 [S. 272] Small Business Act, amendment. 15 USC 637. Proposed procure ment action notices, publication. 15 USC 631 note. Procurement actions by Federal departments, notice requirements.

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 97 STAT. 404 PUBLIC LAW 98-72—AUG. 11, 1983 Notice format. 15 USC 638. Report to Congress. development effort, in which case until at least thirty days have elapsed from the date of such publication; "(B) foreclosure competition until at least thirty days have elapsed from either (i) the date of issuance of the solicitation, or (ii) in the case of orders under a basic agreement, basic ordering agreement, or similar arrangement, the date of publication of a proper notice of intent to place the order; or "(C) commence negotiations for the award of a sole source contract until at least thirty days have elapsed from the date of publication of a proper notice of intent to contract: Provided, That nothing in this subparagraph shall prohibit an officer or employee of a Federal department from responding to a request for information. "(3) Whenever notice is required by paragraph (1), such notice shall include— "(A) a clear description of the property, supplies, or services to be contracted for, which description is not unnecessarily restric- tive of competition; "(B) the name, address and telephone number of the officer or employee of the Federal department who may be contacted for the purpose of obtaining a copy of either the solicitation or, if the notice is for an intent to contract on a sole source basis, such specification and information as practicable regarding the serv- ice or performance to be awarded; and "(C) solely with respect to notice of intent to contract on a sole source basis, a statement that interested persons are invited to identify their interest and capability to respond to such require- ment, or to submit proposals in response to such notice, within the stated period of time provided under paragraph (2). "(4) Notwithstanding any other provision of law, unless the negoti- ations would be conducted pursuant to this section or section 9 of this Act or unless a Federal department's need for the property, supplies, or services is of such unusual and compelling urgency that the Government would be seriously injured if the provisions of this paragraph were complied with, a Federal department may not commence negotiations for the award of a sole source contract or a contract that results from an unsolicited proposal for more than $1,000,000 in fiscal year 1984, for more than $500,000 in fiscal year 1985 and for more than $300,000 in fiscal year 1986 and each year thereafter unless— "(A) the head of the procuring activity or his deputy, on a nondelegable basis, has approved the authority to enter into such contract, and "(B) the contracting officer for such contract has evaluated the responses to the notice of procurement action required in subparagraph (3)(C): Provided, That nothing in this subparagraph shall prohibit an officer or employee of a Federal department from responding to a request for information. Annually, each department shall report to the Congress on each negotiation above the stated amount if the head of the procuring activity or his deputy did not approve the authority to enter into such contract. "(5) In the case of all procurement actions in excess of $25,000 in which the award of a contract is likely to result in the award of subcontracts under such contract, unless the procurement for secu- rity reasons is of a classified nature, the Federal department shall

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 PUBLIC LAW 98-72—AUG. 11, 1983 97 STAT. 405 "Sole source contract. " "Unsolicited proposal." promptly furnish for publication by the Secretary of Commerce a notice announcing the award in the Commerce Business Daily. "(6) As used in this subsection— "(A) the term 'sole source contract' means a contract for the purchase of property, supplies or services which is entered into or proposed to be entered into by a Federal department after soliciting and negotiating with only one source. "(B) the term 'unsolicited proposal' means a proposal that is submitted to a Federal department on the initiative of the submitter for the purpose of obtaining a contract with the United States Government, and which is not in response to a formal or informal request (other than a departmental request constituting a publicized general statement of need in areas of science and technology-based research and development that are of interest to the department).". (b)(l) Except as to the amendments made to section 8(e)(4) of the 15 USC 637 note. Small Business Act as added by section (a) of this Act, the amend- ments made by this Act shall apply to procurement actions initiated ninety days after the date of enactment of this Act. (2) The amendments made to section 8(e)(4) of the Small Business Act as added by section (a) of this Act shall apply to procurement actions initiated on or after October 1, 1983. (3) The provisions of this Act shall apply to the Tennessee Valley Authority only with respect to procurements to be paid from appro- priated funds. Approved August 11, 1983. LEGISLATIVE HISTORY—S. 272 (H.R. 1043): HOUSE REPORTS: No. 98 -3 accompanying H.R. 1043 (Comm. on Small Business) and No. 98 -263 (Comm. of Conference). CONGRESSIONAL RECORD, Vol. 129 (1983): Feb. 3, considered and passed Senate. Feb. 15, H.R. 1043 considered and passed House. Mar. 8, considered and passed House, amended, in lieu of H.R. 1043. June 27, Senate agreed to conference report; disagreed to House amendment. Aug. 1, House agreed to conference report; receded from its amendment.

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 97 STAT. 406 PUBLIC LAW 98-73 —AUG. 11, 1983 Public Law 98-73 98th Congress An Act Aug. 11, 1983 To authorize the Smithsonian Institution to purchase land in Santa Cruz County, [S. 930] Arizona. Be it enacted by the Senate and House of Representatives of the Smithsonian United States of America in Congress assembled, That the Smithso- pu?cSe?nAri^. ^^^^ Institution is authorized to purchase land in Santa Cruz 20 USC 50 note. County, Arizona, for the permanent headquarters of the Fred Law- rence Whipple Observatory. Appropriation SEC. 2. Effective October 1, 1984, there is authorized to be appro- 20 USC^o'note P^iated $150,000 to carry out the purposes of this Act. Approved August 11, 1983. LEGISLATIVE HISTORY—S. 930: HOUSE REPORT No. 98 -330 (Comm. on House Administration). SENATE REPORT No. 98 -97 (Comm. on Rules and Administration). CONGRESSIONAL RECORD, Vol. 129 (1983): May 25, considered and passed Senate. Aug. 1, considered and passed House.

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 PUBLIC LAW 98-74—AUG. 11, 1983 97 STAT. 407 Public Law 98-74 98th Congress An Act To authorize the Secretary of the Interior to set aside certain judgment funds of the Three Affiliated Tribes of Fort Berthold Reservation in North Dakota, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the provisions of this Act shall apply notwithstanding any provision of the Act of October 19, 1973 (87 Stat. 466; 25 U.S.C. 1401 et seq.), or any other law, regulation, or plan promulgated pursuant thereto. SEC. 2. (a) Contingent upon availability of funds, the Secretary of the Interior (hereinafter in this Act referred to as the "Secretary") shall deposit into a separate account— (1) $113,777.10 of the funds appropriated in satisfaction of the judgments awarded the Three Affiliated Tribes of Fort Berthold Reservation in dockets numbered 350-G and 54-81 L of the United States Court of Claims, plus (2) all interest and investment income accrued on the funds described in clause (1) from the date on which the transcript of such judgment was filed with the Comptroller General of the United States, to the date of deposit described in clause (1). The initial payment of $113,777.10 shall be deposited when funds equal to this amount are released from the new member per capita escrow account. Thereafter, as any new membership application is denied, the funds thereby released shall be deposited in the account until such time as the sum described in clause (2) is fully satisfied or there are no further membership applications to be processed. Any funds so deposited shall be distributed and used only as provided in this Act. (b) Any funds deposited by the Secretary in a separate account under subsection (a) shall be held and invested by the Secretary in accordance with the first section of the Act of June 24, 1938 (52 Stat. 1037). (c) Any funds deposited by the Secretary in a separate account under subsection (a), including any interest or investment income accrued thereon, may be distributed, with the approval of the Secretary, to the governing body of the Three Affiliated Tribes of Fort Berthold Reservation for use in the planning and development of a hospital or a health care facility to serve the needs of such tribes. (d) Any funds deposited by the Secretary in a separate account under subsection (a), including any interest or investment income accrued thereon, which have not been distributed by the Secretary under subsection (c) prior to the date which is five years after the date of enactment of this Act may be distributed to the governing body of the Three Affiliated Tribes of Fort Berthold Reservation for use in any tribal program which is authorized by such governing body and approved by the Secretary. SEC. 3. (a) The Secretary shall distribute to each eligible individual out of funds appropriated in satisfaction of the judgments awarded Aug. 11, 1983 [S. 727] Judgment funds for Three Affiliated Tribes of Fort Berthold Reservation, N. Dak. Deposited funds. Interest and investment income. 25 USC 162a. Hospital or health care facility. Judgment awards, distribution.

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 97 STAT. 408 PUBLIC LAW 98-74—AUG. 11, 1983 "Eligible individual. " Uncommitted funds. the Three Affiliated Tribes of Fort Berthold Reservation in dockets numbered 350-G and 54-81 L of the United States Court of Claims the sum of— (1) $4,000, and all interest and investment income accrued thereon since August 5, 1982, plus (2) $45.16, and all interest and investment income accrued thereon since December 13, 1982. (b) For purposes of this section, the term "eligible individual" means any individual- CD who filed an application for membership with the Three Affiliated Tribes of Fort Berthold Reservation before July 10, 1982, (2) whom the Secretary determines to be eligible to share in such judgment awards, and (3) who has not received any distribution from the Secretary with respect to such judgment awards at any time prior to the date of enactment of this Act. SEC. 4. Any funds appropriated in satisfaction of the judgments described in section 3(a) which remain uncommitted after the deposit described in section 2 and the distribution described in section 3 are made by the Secretary shall be distributed and used in accordance with the programing aspect of the plan for the use and distribution of the funds appropriated in satisfaction of such judg- ments which became effective on May 26, 1982, pursuant to section 5 of the Act of October 19, 1973 (87 Stat. 468; 25 U.S.C. 1405). Approved August 11, 1983. LEGISLATIVE HISTORY—S. 727: HOUSE REPORT No. 98 -300 (Comm. on Interior and Insular Affairs). SENATE REPORT No. 98 -126 (Comm. on Indian Affairs). CONGRESSIONAL RECORD, Vol. 129 (1983): May 25, considered and passed Senate. Aug. 1, considered and passed House.

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 PUBLIC LAW 98-75—AUG. 11, 1983 97 STAT. 409 Public Law 98-75 98th Congress Joint Resolution To proclaim a day of national celebration of the two hundredth anniversary of the Aug. 11, 1983 signing of the Treaty of Paris. FHJ Res 321F Whereas September 3, 1983, commemorates a day of unique signifi- cance in the history of our Nation; Whereas on September 3, 1783, the American Peace Commission- ers—John Adams, Benjamin Franklin, and John Jay—signed a Definitive Treaty of Peace with David Hartley, the representative of George the Third, the King of Great Britain, in the city of Paris; Whereas on the same day another treaty between Great Britain and America's ally France and cobelligerent Spain was signed at Versailles, and witnessed by the American Peace Commissioners; Whereas the signing of the Definitive Treaty with Great Britain signified to the world that these former thirteen British colonies with the invaluable assistance of the Government and citizens of France had emerged from the great war of the American Revolu- tion as an independent Nation, the United States of America, confirmed in its sovereignty over a vast extent of territory; Whereas the ratification of the Definitive Treaty of Peace by the Congress of the Confederation on January 14, 1784, in Annapolis, Maryland, inaugurated an era of peace for the new Nation which made possible the experimentation in self-government which led to the adoption of the Constitution of the United States of Amer- ica on September 17, 1787; Whereas since that historic day two hundred years ago, the United States of America has survived as a free Nation, ever mindful of the blessings that liberty and peace have brought: Now, therefore, belt

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 97 STAT. 410 PUBLIC LAW 98-75—AUG. 11, 1983 Resolved by the Senate and House of Representatives of the United Treaty of Paris, States of America in Congress assembled, That September 3, 1983, is anniversar^^^of proclaimed a day of national celebration of the two hundredth signing^ ^ anniversary of the signing of the Treaty of Paris, and that the President is authorized and requested to issue a proclamation call- ing upon the people of the United States to observe such day with appropriate ceremonies and activities. Approved August 11, 1983. LEGISLATIVE HISTORY—H.J. Res. 321: CONGRESSIONAL RECORD, Vol. 129 (1983): July 27, considered and passed House. July 29, considered and passed Senate.

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 PUBLIC LAW 98-76—AUG. 12, 1983 97 STAT. 411 Public Law 98-76 98th Congress An Act To amend the Railroad Retirement Act of 1974 and the Railroad Retirement Tax Act to assure sufficient resources to pay current and future benefits under the Railroad Retirement Act of 1974, to make technical changes, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That this Act may be cited as the "Railroad Retirement Solvency Act of 1983". TITLE I—BENEFIT ADJUSTMENTS Aug. 12, 1983 [H.R. 1646] Railroad Retirement Solvency Act of 1983. 45 USC 231t note. 45 USC 231b. SEC. 101. (a) Section 3(a) of the Railroad Retirement Act of 1974 is amended— (1) by amending subdivision (2) to read as follows: "(2) For purposes of this subsection, individuals entitled to an annuity under paragraph (iv) or (v) of section 2(a)(l) of this Act shall 45 USC 23la. be deemed to be entitled to a disability insurance benefit under section 223 of the Social Security Act."; and 42 USC 423. (2) by adding at the end thereof the following new subdivision: "(3) In lieu of an annuity amount provided under subdivision (1), the annuity of an individual entitled to an annuity under paragraph (ii) of section 2(a)(1) of this Act which begins to accrue before the individual attains age 62 shall be in an amount equal to— "(i) for each month prior to the first month throughout which the individual is age 62, the amount (after any reduction on account of age but before any deductions on account of work) of the old-age insurance benefit to which such individual would have been entitled under the Social Security Act as of the date 42 USC 1305. on which such individual's annuity begins to accrue if such individual had attained age 62 on the first day of the month in which his or her annuity begins to accrue and if all of such individual's service as an employee after December 31, 1936, had been included in the term 'employment' as defined in that Act, using for purposes of this computation the number of benefit computation years applicable to a person born in the year in which such individual was born; and ". "(ii) for months beginning with the first month throughout which the individual is age 62, the amount (after any reduction on account of age but before any deductions on account of work) of the old-age insurance benefit to which such individual would have been entitled under the Social Security Act if all of such individual's service as an employee after December 31, 1936, had been included in the term 'employment' as defined in that Act. ", (b) Section 4(a) of the Railroad Retirement Act of 1974 is 45USe23lc. amended— (1) by striking out "spouses" in subdivision (2) and inserting in lieu thereof "if an individual is entitled to an annuity under paragraph (ii) of section 2(a)(l) of this Act which did not begin to 45 USC 23la.

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 97 STAT. 412 PUBLIC LAW 98-76—AUG. 12, 1983 accrue before such individual attained age 62, the spouse of such individual"; and (2) by adding at the end thereof the following new subdivisions: "(3) In the case of an individual entitled to an annuity under 45 USC 231a. section 2(a)(l)(ii) of this Act which began to accrue before such individual attained age 62, the annuity of the spouse of such individ- ual under section 2(c) of this Act shall, in lieu of an annuity amount provided under subdivision (1), be in an amount equal to— "(i) for each month prior to the first month throughout which both the individual and the spouse are age 62, 50 per centum of that portion of the individual's annuity as is, or was prior to such individual's attaining age 62, computed under section Ante, p.411. 3(a)(3)(i) of this Act, reduced to the same extent such amount would be reduced under section 202(b)(4) of the Social Security 42 USC 402. Act (in the case of a wife) or under section 202(c)(2) of the Social Security Act (in the case of a husband) as if such amount were a wife's insurance benefit or a husband's insurance benefit, respectively, under such Act; and "(ii) for months beginning with the first month throughout which both the individual and the spouse are age 62, the amount (after any reduction on account of age based on the spouse's age at the time the amount under this paragraph first becomes payable but before any deductions on account of work) of the wife's insurance benefit or the husband's insurance bene- fit to which such spouse would have been entitled under the 42 USC 1305. Social Security Act if the individual's service as an employee after December 31, 1936, had been included in the term 'employ- ment' as defined in that Act. "(4) In the case of an individual entitled to an annuity under 45 USC 231a. paragraph (iv) or (v) of section 2(a)(1) of this Act, the annuity of the spouse of such individual entitled to an annuity under section 2(c)(l)(ii)(B) of this Act shall, in lieu of an annuity amount provided under subdivision (1), be in an amount equal to the amount (after any reduction on account of age but before any deductions on account of work) of the wife's insurance benefit or the husband's insurance benefit to which such spouse would have been entitled under the Social Security Act if the individual's service as an employee after December 31, 1936, had been included in the term 'employment' as defined in that Act. For purposes of this subdivi- sion, spouses who have not attained age 62 shall be deemed to have attained age 62.". Effective date. (c) The amendments made by this section shall become effective "^^ usc 231b Qjj July i^ 1984, and shall apply only with respect to awards in cases "° where the individual's annuity under section 2(a)(1) of the Railroad 45 USC 231a. Retirement Act of 1974 began to accrue on or after that date and the individual had not completed thirty years of service and attained age 60 prior to that date. In the case of an individual who has completed thirty years of service and has attained age 60 before January 1, 1986, the amount of the reduction on account of age in the annuity amount provided to such individual under section 3(a)(3) Ante, p. 411. of the Railroad Retirement Act of 1974 and the amount of the reduction on account of age in the annuity amount provided to the spouse of such individual under subdivision (3) of section 4(a) of the Supra. Railroad Retirement Act of 1974 shall be only one-half of the amount by which such annuity would be reduced on account of age except for the provisions of this sentence.

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 PUBLIC LAW 98-76—AUG. 12, 1983 97 STAT. 413 SEC. 102. (a) Section 3(g) of the Railroad Retirement Act of 1974 is 45 USC 23lb. amended to read as follows: "(g)(1) Effective with the date of any increase after January 31, 1984, in monthly insurance benefits under the Social Security Act 42 USC 1305. which occurs, or which would have occurred had there not been a general benefit increase under that Act, pursuant to the automatic cost-of-living provisions of section 215(i) of that Act, that portion of 42 USC 415. the annuity of an individual which is computed under subsection (b) of this section shall, if such individual's annuity under section 2(a)(1) of this Act began to accrue on or before the effective date of a 45 USC 23la. particular increase under this subdivision, be increased by 32.5 per centum of the percentage increase in the index which is used, or which would have been used had there not been a general benefit increase under the Social Security Act, in increasing benefits under the Social Security Act pursuant to the automatic cost-of-living provisions of section 215(i) of that Act. Any increase under this subsection shall not be deferred and shall be reflected in all pay- ments made to annuitants after such increase under this subsection becomes effective. "(2) The first and, if necessary, the following time or times after January 1, 1983, that monthly insurance benefits under section 202 of the Social Security Act are increased, that portion of the annuity 42 USC 402. of an individual which is computed under subsection (b) of this section as increased under subdivision (1) of this subsection shall, if such individual's annuity under section 2(a)(1) of this Act began to accrue in or before the year in which such first increase under the Social Security Act became effective, be reduced by the dollar amount by which that portion of the annuity provided such individ- ual under subsection (a) of this section was increased, after any reduction under subsection (m) of this section, as a result of such increase or increases under the Social Security Act until the total dollar amount of such reduction or reductions equals 5 per centum of the annuity amount provided such individual under subsection (a), as reduced under subsection (m), prior to such first increase. In no case shall the reduction by reason of this paragraph operate to reduce such portion to an amount less than $10.". (b) Section 4(d) of the Railroad Retirement Act of 1974 is 45 USC 231c. amended— (1) by inserting "(1)" after "(d)": (2) by striking out "3(g)" and inserting "3(g)(1)" in lieu thereof; and (3) by adding at the end thereof the following new subdivi- sions: "(2) That portion of the annuity of the spouse of an individual as is determined under subsection (b) of this section prior to any determi- nation under subsection (c) of this subsection shall, if the annuity of such spouse is not subject to reduction under subdivision (3) of this subsection, be reduced by an amount equal to 50 per centum of the dollar amount by which the annuity of the individual was reduced under section 3(g)(2) of this Act. In no case shall the reduction by Supra. reason of this paragraph operate to reduce such portion to an amount less than $10. "(3) The first and, if necessary, the following time or times after January 1, 1983, that monthly insurance benefits under section 202 of the Social Security Act are increased, that portion of the annuity 42 USC 402. of the spouse of an individual as is determined under subsections (b), (c), and (d)(1) of this section shall, if such spouse's annuity under

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 97 STAT. 414 PUBLIC LAW 98-76—AUG. 12, 1983 45 USC 231a. section 2(c) of this Act began to accrue in or before the year in which 42 USC 1305. such first increase under the Social Security Act became effective, be reduced by the dollar amount by which that portion of the annuity provided such spouse under subsection (a) of this section was increased, after any reduction under subsection (i) of this section, as a result of such increase or increases under the Social Security Act until the total dollar amount of such reduction or reductions equals 5 per centum of the annuity amount provided such spouse under subsection (a), as reduced under subsection (i), prior to such first increase. In no case shall the reduction by reason of this paragraph operate to reduce such portion to an amount less than $10. ". 45 USC 231c. (c) Section 4(g) of the Railroad Retirement Act of 1974 is amended— (1) in subdivision (1), by inserting "and without regard to any Ante, p. 413. reduction under section 3(g)(2) of this Act" after "before any reduction on account of age"; (2) in subdivision (6), by striking out "3(g)" and inserting "3(g)(1)" in lieu thereof; and (3) by adding at the end the following new subdivisions: "(7) The first and, if necessary, the following time or times after January 1, 1983, that monthly insurance benefits under section 202 42 USC 402. of the Social Security Act are increased, that portion of the annuity of a survivor of a deceased individual as is determined under subdivisions (1) and (2) of this subsection, or under section 4(g) of this Act as in effect before amendment by section 1119(g) of Public Law 45 USC 231c. 97-35, shall, if such survivor's annuity under section 2(d) of this Act began to accrue before the effective date of such first increase under the Social Security Act, be reduced by the dollar amount by which that portion of the annuity provided such survivor under subsection (f) of this section was increased, after any reduction under subsec- tion (i) of this section, as a result of such increase or increases under the Social Security Act until the total dollar amount of such reduc- tion or reductions equals 5 per centum of the annuity amount provided such survivor under subsection (f), as reduced under sub- section (i), prior to such first increase. In no case shall the reduction by reason of this paragraph operate to reduce such portion to an amount less than $10. "(8) That portion of the annuity of a survivor of a deceased individual as is determined under subdivisions (1) and (2) of this subsection shall, if the annuity of such survivor is not subject to reduction under subdivision (7) of this subsection, be reduced by an amount equal to the dollar amount by which the annuity of the deceased individual was reduced under section 3(g)(2) of this Act or would have been reduced under such section 3(g)(2) if such deceased individual had been living at the time such survivor's annuity under section 2(d) of this Act began to accrue (deeming for this purpose, if such individual died before becoming entitled to an annuity under section 2(a)(1) of this Act, that such individual became entitled to an annuity under paragraph (i) of such section 2(a)(1) in the month in which such individual died). In a case where the survivor of a deceased individual is not entitled to a monthly insurance benefit under the Social Security Act, the reduction provided by the preced- ing sentence of this subdivision shall be equal to the dollar amount by which the annuity of the deceased individual would have been reduced under section 3(g)(2) of this Act if the annuity of such deceased individual had not been subject to reduction under section

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 PUBLIC LAW 98-76—AUG. 12, 1983 97 STAT. 415 3(m) of this Act. In no case shall the reduction by reason of this 45 USC 23lb. paragraph operate to reduce such portion to an amount less than $10. "(9) That portion of the annuity of a survivor of a deceased individual as is determined under section 4(g) of this Act as in effect before amendment by section 1119(g) of Public Law 97-35 shall, if 45 USC 23ic. the annuity of such survivor is not subject to reduction under subdivision (7) of this subsection, be reduced by an amount equal to the dollar amount by which the annuity of the deceased individual was reduced under section 3(g)(2) of this Act or, if such survivor is Ante, p. 413. not entitled to a monthly insurance benefit under the Social Secu- rity Act, would have been reduced under such section 3(g)(2) if the 42 USC 1305. annuity of such deceased individual had not been subject to reduc- tion under section 3(m) of this Act. In no case shall the reduction by reason of this paragraph operate to reduce such portion to an amount less than $10.". (d) The amendments made by this section shall be effective on the Effective date. date of the enactment of this Act. For purposes of the amendments 45 USC 23lb made by subsection (a) of this section, annuity portions computed "°*^' under subsections (b) and (d) of section 3 of the Railroad Retirement Act of 1974 as in effect before October 1, 1981, shall be treated as 45 USC 23ib. having been computed under subsection (b) of such section as in SEC. 103. (a) Section 5(a) of the Railroad Retirement Act of 1974 is 45 USC 23id. amended— (1) by striking out "An annuity" at the beginning and insert- ing in lieu thereof "Subject to the limitations set forth below, an annuity"; (2) by amending paragraphs (ii) and (iii) to read as follows: "(ii) in the case of an applicant otherwise entitled to an annuity under paragraph (iv) or (v) of section 2(a)(1) or under 45 USC 23la. section 2(d)(l)(i) on the basis of disability, not earlier than the later of (A) the first day of the sixth month following the onset date of the disability for which such annuity is awarded or (B) the first day of the twelfth month before the month in which the application therefor was filed; "(iii) in the case of an applicant otherwise entitled to an annuity under section 2(a)(1), 2(c), or 2(d) where paragraph (ii) does not apply, not earlier than the latest of (A) the first day of the sixth month before the month in which the application therefor was filed, (B) the first day of the month in which the application therefor was filed if the effect of beginning such annuity in an earlier month would result in a greater age reduction in the annuity, unless beginning the annuity in the earlier month would enable an annuity under section 2(c) which is not subject to an age reduction to be payable in such earlier month, (C) in the case of an applicant otherwise entitled to an annuity under section 2(a)(1) or 2(c), the date following the last day of compensated service of the applicant, or (D) in the case of an applicant otherwise entitled to an annuity under section 2(a)(1) or 2(c), the first day of the first month throughout which the applicant meets the age requirement for the annuity ap- plied for;" and (3) by adding at the end thereof the following new sentence: "For the purpose of determining annuity amounts provided under sections 3(a), 4(a), and 4(f) of this Act, the provisions with Ante, p. 411. respect to the beginning dates of annuities set forth in this

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 97 STAT. 416 PUBLIC LAW 98-76—AUG. 12, 1983 42 USC 1305. Effective date. 45 USC 231d note. 45 USC 231a. 42 USC 402. 45 USC 231d. Effective date. 45 USC 231a note. 45 USC 231a. 45 USC 231u. Five-year projection of anticipated revenues. Report submittal. subsection shall be deemed to govern the beginning dates of monthly benefits provided under the Social Security Act.". (b) The amendments made by this section shall become effective on the first day of the first month beginning after the date of the enactment of this Act, and shall apply only with respect to annuities awarded on the basis of applications filed on or after that day. SEC. 104. (a) Clause (B) of section 2(d)(l)(iii) of the Railroad Retire- ment Act of 1974 is amended to read as follows: "(B) will be less than nineteen years of age and a full-time elementary or secondary school student, or". (b) Section 2(d)(4) of the Railroad Retirement Act of 1974 is amended— (1) by striking out "full-time student" each place it appears and inserting in lieu thereof "full-time elementary or secondary school student"; (2) by striking out "educational institution" each place it appears and inserting in lieu thereof "elementary or secondary school"; (3) by striking out "twenty-two" in the fourth sentence and inserting in lieu thereof "nineteen"; and (4) by striking out "degree from a four-year college or univer- sity" and inserting in lieu thereof "diploma or equivalent certif- icate from a secondary school (as defined in section 202(d)(7)(c)(i) of the Social Security Act)". (c) Section 5(c)(7) of the Railroad Retirement Act of 1974 is amended— (1) by striking out "full-time student" and inserting in lieu thereof "full-time elementary or secondary school student"; and (2) by striking out "22" and inserting in lieu thereof "19". (d) The amendments made by this section shall be effective with respect to annuities accruing for months after the month in which this Act is enacted except in the case of a child who has attained the age of eighteen in or before the month in which this Act is enacted and is entitled to an annuity under section 2(d) of the Railroad Retirement Act of 1974 for the month in which this Act is enacted or, if earlier, for the month of April 1983. SEC. 105. Section 22 of the Railroad Retirement Act of 1974 is amended by striking out "(a)" and all that follows through the end of subsection (a) of such section and inserting in lieu thereof the following: "(a)(1) On or before February 1 of each year beginning in 1984, the Railroad Retirement Board shall prepare a five-year pro- jection of anticipated revenues to and payments from the Railroad Retirement Account to determine the ability of such Account to pay benefits in each of the next succeeding five calendar years. No later than April 1 of each year, the Board shall submit a written report to the President, the Speaker of the House, and the President of the Senate setting forth the results of the projection prepared pursuant to the preceding sentence. If the projection indicates that the funds in the Railroad Retirement Account will be insufficient to pay the full amount of the benefits under this Act which are payable from that Account at any time during the five-year period, the Board's report shall include— "(A) the first fiscal year during which benefits under this Act must be reduced, in the absence of any adjustments, because insufficient funds (including any general revenue borrowing authority under this Act) would preclude payment of full bene-

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 PUBLIC LAW 98-76—AUG. 12, 1983 97 STAT. 417 fits (other than benfits payable from the Dual Benefits Pay- ments Account) for every month in such fiscal year; "(B) the first fiscal year during which the Board would recom- mend suspension of the authority to borrow contained in section 10(d) of the Railroad Unemployment Insurance Act, in order to 45 USC 360. prevent depletion of the Railroad Retirement Account; and "(C) the amount, if any, of adjustments (stated in terms of percentage of taxable payroll), and any other changes such as cash flow adjustments, necessary to preserve the financial sol- vency of the Railroad Retirement Account, if such adjustments were effective at the beginning of the next succeeding fiscal year. "(2) Not less than 20 nor more than 30 days after the submission Publication in of a written report under this subsection which indicates that, in the federal absence of any adjustments, the Railroad Retirement Account will ^^s^^*® ' "- contain insufficient funds to pay the full amount of the benefits under this Act which are payable from that Account at some time during the five-year period covered by the report, the Board shall publish such report in the Federal Register.". SEC. 106. (a) Section 2(a)(1) of the Railroad Retirement Act of 1974 45 USC 23ia. is amended— (1) by striking out "the age of sixty-five" from paragraph (i) and inserting in lieu thereof "retirement age (as defined in section 216(1) of the Social Security Act)"; and Ante, p. 107. (2) by striking out "reduced by 1/180 for each calendar month that he or she is under age sixty-five when the annuity begins to accrue" from paragraph (iii) and inserting in lieu thereof "reduced by 1/180 for each of the first 36 months that he or she is under retirement age (as defined in section 216(1) of the Social Security Act) when the annuity begins to accrue and by 1/240 for each additional month that he or she is under retirement age (as defined in section 216(1) of the Social Security Act) when the annuity begins to accrue". (b) Section 2(a)(3) of the Railroad Retirement Act of 1974 is 45 USC 23la. amended by striking out "the age of 65" and "the age of sixty-five years" and inserting in lieu thereof in each instance "retirement age (as defined in section 216(1) of the Social Security Act)". (c) Section 2(c)(1) of the Railroad Retirement Act of 1974 is amended by striking out "the age of 65" from paragraph (ii) and inserting in lieu thereof "retirement age (as defined in section 216(1) of the Social Security Act)". (d) Section 2(c)(2) of the Railroad Retirement Act of 1974 is amended— (1) by striking out "the age of 65" and inserting in lieu thereof "retirement age (as defined in section 216(1) of the Social Secu- rity Act)"; and (2) by striking out "reduced by 1/144 for each calendar month that the spouse or divorced wife is under age 65 when the annuity begins to accrue" and inserting in lieu thereof "reduced by 1/144 for each of the first 36 months that the spouse or divorced wife is under retirement age (as defined in section 216(1) of the Social Security Act) when the annuity begins to accrue and by 1/240 for each additional month that the spouse or divorced wife is under retirement age (as defined in section 216(1) of the Social Security Act) when the annuity begins to accrue". 11-194 O - 85 — 15:QL3

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 97 STAT. 418 PUBLIC LAW 98-76—AUG. 12, 1983 Ante, p. 411. 45 USC 231d. 45 USC 231a. (e) Section 2(c)(4) of the Railroad Retirement Act of 1974 is amended by striking out "the age of 65" and inserting in lieu thereof Ante, p. 107. "retirement age (as defined in section 216(1) of the Social Security Act". (f) Section 2(e)(2) of the Railroad Retirement Act of 1974 is amended by striking out "age sixty-five" and inserting in lieu thereof "retirement age (as defined in section 216(1) of the Social Security Act)". (g) Section 2(e)(4) of the Railroad Retirement Act of 1974 is amended by striking out "age sixty-five" and "age of sixty-five" and inserting in lieu thereof in each instance "retirement age (as defined in section 216(1) of the Social Security Act)". (h) Section 4(a)(2) of the Railroad Retirement Act of 1974 (as amended by section 101(b) of this Act) is amended by striking out "age 65" and inserting in lieu thereof "retirement age (as defined in section 216(1) of the Social Security Act". (i) Section 5(b) of the Railroad Retirement Act of 1974 is amended by striking out "the age of 65" and "age 65" and inserting in lieu thereof in each instance "retirement age (as defined in section 216(1) of the Social Security Act)". (j) Section 5(c)(2) of the Railroad Retirement Act of 1974 is amended by striking out "age 65" and inserting in lieu thereof "retirement age (as defined in section 216(1) of the Social Security Act)". (k) The amendments made by this section shall be effective on the date of the enactment of this Act, except that such amendment shall not apply to annuity amounts provided under sections 3(b) and 4(b) of the Railroad Retirement Act of 1974 or to increases in such annuity amounts provided under sections 3(g) and 4(d) of such Act if the individual upon whose earning record such annuity amounts are based rendered service as an employee to an employer, or as an employee representative, before the date of the enactment of this Act. SEC. 107. (a) Section 3(i) of the Railroad Retirement Act of 1974 is amended by adding at the end thereof the following new subdivision: "(4) Where for any calendar year after 1984 an individual has performed service for compensation in less than twelve months of the calendar year but has received compensation in excess of an amount determined by multiplying the number of months in the year in which such individual performed service for compensation by an amount equal to one-twelfth of the current maximum annual taxable 'wages' as defined in section 3121 of the Internal Revenue 26 USC 3121. Code of 1954, the individual shall be deemed to have rendered service for compensation in that number of months in the calendar year, but not to exceed twelve, which is equal to the quotient of the amount of such individual's compensation for the calendar year divided by an amount equal to one-twelfth of the current maximum annual taxable 'wages' as defined in section 3121 of the Internal Revenue Code of 1954, with any remainder produced by this compu- tation increasing the quotient by one, but an individual shall not be deemed under this subdivision to have rendered service for compen- sation in any month in which such individual was neither in an employment relation to one or more employers nor an employee representative.''. 45 USC 231b. (b) Section 3(j) of the Railroad Retirement Act of 1974 is amended by inserting after the second sentence thereof the following new sentence: "If for any calendar year after 1984 an employee has Effective date. 45 USC 231a note. 45 USC 231b, 231c. Ante, p. 413. 45 USC 231b. eompensation.

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 PUBLIC LAW 98-76—AUG. 12, 1983 97 STAT. 419 received compensation of less than one-twelfth of the current maxi- mum annual taxable 'wages' as defined in section 3121 of the Internal Revenue Code of 1954 in one or more months of the calendar year, the total compensation paid such employee in the calendar year (without regard to the limitation on the amount of compensation provided in the preceding sentence) shall be deemed to have been paid in equal proportions with respect to all months in the year in which the employee will have been in the service of one or more employers for compensation or will have performed service for compensation as an employee representative, but this sentence shall not operate to increase the employee's compensation for any month above an amount equal to one-twelfth of the current maxi- mum annual taxable 'wages' as defined in section 3121 of the Internal Revenue Code of 1954.". (c) The amendments made by this section shall become effective on January 1, 1985. TITLE II—REVENUE PROVISIONS SEC. 201. SHORT TITLE. This title may be cited as the of 1983". 26 USC 312L. Effective date. 45 USC 231b note. Railroad Retirement Revenue Act of 1983. 'Railroad Retirement Revenue Act 26 USC l note. Subtitle A—Railroad Retirement Taxes PART I—INCREASE IN TIER 2 TAXES FOR PERIOD BEGINNING JANUARY 1, 1984, AND ENDING DECEMBER 31, 1984 SEC. 211. INCREASE IN TIER 2 TAXES. (a) EMPLOYEE TAX.— Subsection (a) of section 3201 of the Internal Revenue Code of 1954 (relating to tax on employees) is amended by Post, p. 420. striking out "2.0 percent" and inserting in lieu thereof "2.75 percent". (b) EMPLOYER TAX. —Subsection (a) of section 3221 of such Code Post, p. 420. (relating to tax on employers) is amended by striking out "11.75 percent" and inserting in lieu thereof "12.75 percent". (c) EMPLOYEE REPRESENTATIVE TAX.— Subsection (a) of section 3211 of such Code (relating to tax on employee representatives) is Post, p. 421. amended by striking out "11.75 percent" and inserting in lieu thereof "12.75 percent". (d) TECHNICAL AMENDMENT.— The last sentence of section 230(c) of the Social Security Act is amended by striking out "11.75 percent" 42 USC 430. and inserting in lieu thereof "12.75 percent". SEC. 212. EFFECTIVE DATE. The amendments made by this part shall apply to compensation 26 USC 3201 paid for services rendered after December 31, 1983, and before note. January 1, 1985.

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 97 STAT. 420 PUBLIC LAW 98-76—AUG. 12, 1983 PART II—OTHER CHANGES AFFECTING TIER 2 TAXES SEC. 221. INCREASES IN TIER 2 EMPLOYEE TAX; ANNUALIZATION OF TAX BASE. 26 USC 3201. Section 3201 of the Internal Revenue Code of 1954 (relating to rate of tax on employees) is amended to read as follows: "SEC. 3201. RATE OF TAX. "(a) TIER 1 TAX.—In addition to other taxes, there is hereby imposed on the income of each employee a tax equal to the following percentage of the compensation received during any calendar year by such employee for services rendered by such employee: "In the case of compensation received during: The rate shall be: 1985 7.05 1986 or 1987 7.15 1988 or 1989 7.51 1990 or thereafter 7.65. "(b) TIER 2 TAX.—In addition to other taxes, there is hereby imposed on the income of each employee a tax equal to the following percentage of the compensation received during any calendar year by such employee for services rendered by such employee: "In the case of compensation received during: The rate shall be: 1985 3.50 1986 or thereafter 4.25. "(c) CROSS REFERENCE. — "For application of different contribution bases with respect to the taxes imposed by subsections (a) and (b), see section 3231(e)(2)." SEC. 222. INCREASES IN TIER 2 EMPLOYER TAX; ANNUALIZATION OF TAX BASE. (a) IN GENERAL.— Subsections (a) and (b) of section 3221 of the 26 USC 3221. Internal Revenue Code of 1954 (relating to rate of tax on employers) are amended to read as follows: "(a) TIER 1 TAX. —In addition to other taxes, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to the following percentage of compensation paid during any calendar year by such employer for services rendered to such employer: "In the case of compensation paid during: The rate shall be: 1985 7.05 1986 or 1987 7.15 1988 or 1989 7.51 1990 or thereafter 7.65. "(b) TIER 2 TAX. —In addition to other taxes, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to the following percentage of compensation paid during any calendar year by such employer for services rendered to such employer: "In the case of compensation paid during: The rate shall be: 1985 13.75 1986 or thereafter 14.75". (b) CROSS REFERENCE. —Section 3221 of such Code is amended by adding at the end thereof the following new subsection:

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 PUBLIC LAW 98-76—AUG. 12, 1983 97 STAT. 421 "(e) CROSS REFERENCE.— "For application of different contribution bases with respect to the taxes imposed by subsections (a) and (b), see section 3231(e)(2)." SEC. 223. INCREASES IN TIER 2 EMPLOYEE REPRESENTATIVE TAX; ANNUALIZATION OF TAX BASE. Subsection (a) of section 3211 of the Internal Revenue Code of 1954 26 USC 3211. (relating to tax on employee representatives) is amended to read as follows: "(a) IMPOSITION OF TAXES.— "(1) TIER i TAX.— In addition to other taxes, there is hereby imposed on the income of each employee representative a tax equal to the following percentage of the compensation received during any calendar year by such employee representative for services rendered by such employee representative: "In the case of compensation received during: The rate shall be: 1985 14.10 1986 or 1987 14.30 1988 or 1989 15.02 1990 or thereafter 15.30. "(2) TIER 2 TAX.— In addition to other taxes, there is hereby imposed on the income of each employee representative a tax equal to the following percentage of the compensation received during any calendar year by such employee representatives for services rendered by such employee representative: "In the case of compensation received during: The rate shall be: 1985 13.75 1986 or thereafter 14.75. "(3) CROSS REFERENCE. — "For application of different contribution bases with respect to the taxes imposed by paragraphs (1) and (2), see section 3231(e)(2)." SEC. 224. TAXATION OF RAILROAD RETIREMENT BENEFITS OTHER THAN TIER 1 BENEFITS. (a) PENSION BENEFITS (OTHER THAN TIER 1 BENEFITS) TAXED AS BENEFITS RECEIVED UNDER EMPLOYER PLANS. — Section 72 of the Internal Revenue Code of 1954 (relating to annuities; certain pro- 96 Stat. 546. ceeds of endowment and life insurance contracts) is amended by 26 USC 72. redesignating subsection (r) as subsection (s) and by inserting after subsection (q) the following new subsection: "(r) CERTAIN RAILROAD RETIREMENT BENEFITS TREATED AS RECEIVED UNDER EMPLOYER PLANS.— "(1) IN GENERAL. —Notwithstanding any other provision of law, any benefit provided under the Railroad Retirement Act of 1974 (other than a tier 1 railroad retirement benefit) shall be 45 USC 23lt. treated for purposes of this title as a benefit provided under an employer plan which meets the requirements of section 401(a). 45 USC 352. (2) TIER 2 TAXES TREATED AS CONTRIBUTIONS.— "(A) IN GENERAL.— For purposes of paragraph (1)— "(i) the tier 2 portion of the tax imposed by section 3201 (relating to tax on employees) shall be treated as Ante, p. 420. an employee contribution, "(ii) the tier 2 portion of the tax imposed by section 3211 (relating to tax on employee representatives) shall Supra. be treated as an employee contribution, and

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 97 STAT. 422 PUBLIC LAW 98-76—AUG. 12, 1983 Ante, p. 420. Ante, pp. 420, 421. 26 USC 3101 et seq. 45 USC 231a. 45 USC 231b, 231c. Ante, p. 80. 26 USC 6050G. 45 USC 231t. "(iii) the tier 2 portion of the tax imposed by section 3221 (relating to tax on employers) shall be treated as an employer contribution. "(B) TIER 2 PORTION. — For purposes of subparagraph (A)— "(i) AFTER 1984. —With respect to compensation paid after 1984, the tier 2 portion shall be the taxes imposed by sections 3201(b), 3211(a)(2), and 3221(b). "(ii) AFTER SEPTEMBER SO, 1981, AND BEFORE 1985.— With respect to compensation paid before 1985 for services rendered after September 30, 1981, the tier 2 portion shall be— "(I) so much of the tax imposed by section 3201 as is determined at the 2 percent rate, and "(II) so much of the taxes imposed by sections 3211 and 3221 as is determined at the 11.75 percent rate. With respect to compensation paid for services ren- dered after December 31, 1983, and before 1985, sub- clause (I) shall be applied by substituting '2.75 percent' for '2 percent', and subclause (II) shall be applied by substituting '12.75 percent' for '11.75 percent'. "(iii) BEFORE OCTOBER i, 1981. —With respect to com- pensation paid for services rendered during any period before October 1, 1981, the tier 2 portion shall be the excess (if any) of— "(I) the tax imposed for such period by section 3201, 3211, or 3221, as the case may be (other than any tax imposed with respect to man-hours), over "(II) the tax which would have been imposed by such section for such period had the rates of the comparable taxes imposed by chapter 21 for such period applied under such section. "(C) CONTRIBUTIONS NOT ALLOCABLE TO SUPPLEMENTAL ANNUITY OR WINDFALL BENEFITS. —For purposes of para- graph (1), no amount treated as an employee contribution under this paragraph shall be allocated to— "(i) any supplemental annuity paid under section 2(b) of the Railroad Retirement Act of 1974, or "(ii) any benefit paid under section 3(h), 4(e), or 4(h) of such Act. "(3) TIER i RAILROAD RETIREMENT BENEFIT.—For purposes of paragraph (1), the term 'tier 1 railroad retirement benefit' has the meaning given such term by section 86(d)(4)." (b) INFORMATION REPORTING.— (1) IN GENERAL. —Subpart B of part III of subchapter A of chapter 61 of such Code (relating to information concerning transactions with other persons) is amended by adding at the end thereof the following new section: "SEC. 6050G. RETURNS RELATING TO CERTAIN RAILROAD RETIREMENT BENEFITS. "(a) IN GENERAL. — The Railroad Retirement Board shall make a return, according to the forms and regulations prescribed by the Secretary, setting forth— "(1) the aggregate amount of benefits paid under the Railroad Retirement Act of 1974 (other than tier 1 railroad retirement

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 PUBLIC LAW 98-76—AUG. 12, 1983 97 STAT. 423 benefits, as defined in section 86(d)(4)) to any individual during Ante, p. 80. any calendar year, "(2) the employee contributions (to the extent not previously taken into account under section 72(d)(1)) which are treated as 26 USC 72. having been paid for purposes of section 72(r), Ante, p. 421. "(3) the name and address of such individual, and "(4) such other information as the Secretary may require. "(b) STATEMENTS TO BE FURNISHED TO INDIVIDUALS WITH RESPECT TO WHOM INFORMATION IS FURNISHED.— The Railroad Retirement Board shall furnish to each individual whose name is set forth in the return under subsection (a) a written statement showing— "(1) the aggregate amount of payments to such individual, and of employee contributions with respect thereto, as shown on such return, and "(2) such other information as the Secretary may require. The written statement required under the preceding sentence shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) was made." (2) CLERICAL AMENDMENT.— The table of sections for such subpart B is amended by adding at the end thereof the following new item: "Sec. 6050G. Returns relating to certain railroad retirement benefits." (c) SECTION 72(r) REVENUE INCREASE TRANSFERRED TO CERTAIN Ante, p. 421. RAILROAD ACCOUNTS.— (1) IN GENERAL. — (A) TRANSFERS TO RAILROAD RETIREMENT ACCOUNT.—There 45 USC 23in are hereby appropriated to the Railroad Retirement ^°^- Account amounts equivalent to the aggregate increase in tax liabilities under chapter 1 of the Internal Revenue Code of 1954 which is attributable to the application of section 26 USC i et seq. 72(r) of the Internal Revenue Code of 1954 (as added by this Act) with respect to benefits received before October 1, 1988. The aggregate amount appropriated under the preced- ing sentence to the extent attributable to benefits other than windfall benefits shall not exceed $877,000,000. (B) REVENUE INCREASES ATTRIBUTABLE TO WINDFALL BENE- FITS RECEIVED AFTER SEPTEMBER 30, 1988, TRANSFERRED TO DUAL BENEFITS PAYMENTS ACCOUNT. —There are hereby ap- propriated to the Dual Benefits Payments Account amounts equivalent to the aggregate increase in tax liabilities under chapter 1 of such Code which is attributable to the applica- tion of section 72(r) of such Code (as added by this Act) with respect to windfall benefits received after September 30, 1988. (C) WINDFALL BENEFITS DEFINED.— For purposes of this paragraph, the term "windfall benefits" means any benefit paid under section 3(h), 4(e), or 4(h) of the Railroad Retire- ment Act of 1974. 45 USC 231b. (2) TRANSFERS.— The amounts appropriated by paragraph (1) ^^^'^• shall be transferred from time to time (but not less frequently than quarterly) from the general fund of the Treasury on the basis of estimates made by the Secretary of the Treasury of the amounts referred to in paragraph (1). Any such quarterly pay- ment shall be made on the first day of such quarter and shall take into account benefits estimated to be received during such

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 97 STAT. 424 PUBLIC LAW 98-76—AUG. 12, 1983 quarter. Proper adjustments shall be made in the amounts subsequently transferred to the extent prior estimates were in excess of or less than the amounts required to be transferred. (3) REVENUE INCREASES FROM TAX ON SUPPLEMENTAL ANNU- ITIES NOT INCLUDED. — Paragraph (1) shall not apply to tax liabil- ities attributable to supplemental annuities paid under section 45 USC 231a. 2(b) of the Railroad Retirement Act of 1974. (d) OVERALL MINIMUM BENEFIT TREATED AS TIER 1 BENEFIT.— Ante, p. 80. Paragraph (4) of section 86(d) of such Code (defining tier 1 railroad retirement benefit) is amended by inserting "3(f)(3)," after "3(a),". SEC. 225. TECHNICAL AMENDMENTS. (a) AMENDMENTS RELATING TO APPLICATION OF CONTRIBUTION BASE ON AN ANNUAL BASIS. — (1) Paragraph (2) of section 3231(e) of the Internal Revenue 26 USC 3231. Code of 1954 (defining compensation) is amended to read as follows: "(2) APPLICATION OF CONTRIBUTION BASES. — "(A) COMPENSATION IN EXCESS OF APPLICABLE BASE EX- CLUDED. — "(i) IN GENERAL.—The term 'compensation' does not include that part of remuneration paid during any calendar year to an individual by an employer after remuneration equal to the applicable base has been paid during such calendar year to such individual by such employer for services rendered as an employee to such employer. "(ii) REMUNERATION NOT TREATED AS COMPENSATION EXCLUDED. — There shall not be taken into account under clause (i) remuneration which (without regard to clause (i)) is not treated as compensation under this subsection. "(B) APPLICABLE BASE. — "(i) TIER l TAXES.—Except as provided in clause (ii), the term 'applicable base' means for any calendar year the contribution and benefit base determined under 42 USC 430. section 230 of the Social Security Act for such calendar year. "(ii) TIER 2 TAXES, ETC.—For purposes of— " (I) the taxes imposed by sections 3201(b), Ante, pp. 420, 3211(a)(2), and 3221(b), and '^^^- "(ID computing average monthly compensation under section 3(j) of the Railroad Retirement Act of 45 USC 231b. 1974 (except with respect to annuity amounts de- termined under subsection (a) or (f)(3) of section 3 of such Act), clause (2) of the first sentence, and the second sentence, 42 USC 430. of subsection (c) of section 230 of the Social Security Act shall be disregarded. "(C) SUCCESSOR EMPLOYERS. —For purposes of this para- 26 USC 3121. graph, the second sentence of section 3121(a)(1) (relating to successor employers) shall apply, except that— "(i) the term 'services' shall be substituted for 'em- ployment' each place it appears, "(ii) the term 'compensation' shall be substituted for 'remuneration (other than remuneration referred to in

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 PUBLIC LAW 98-76—AUG. 12, 1983 97 STAT. 425 the succeeding paragraphs of this subsection)' each place it appears, and "(iii) the terms 'employer', 'services', and 'compensa- tion' shall have the meanings given such terms by this section." (2) Subsection (a) of section 3202 of such Code is amended by 26 USC 3202. striking out the second sentence. (3) Paragraph (1) of section 3231(e) of such Code is amended by 26 USC 3231. striking out the fourth and fifth sentences. (4) The last sentence of section 230(c) of the Social Security Act is hereby repealed. 42 USC 430. (b) CONCURRENT EMPLOYMENT BY 2 OR MORE EMPLOYERS. —Section 3231 of such Code is amended by adding at the end thereof the 26 USC 3231. following new subsection: "(i) CONCURRENT EMPLOYMENT BY 2 OR MORE EMPLOYERS. — For purposes of this chapter, if 2 or more related corporations which are employers concurrently employ the same individual and compensate such individual through a common paymaster which is 1 of such corporations, each such corporation shall be considered to have paid as remuneration to such individual only the amounts actually dis- bursed by it to such individual and shall not be considered to have paid as remuneration to such individual amounts actually disbursed to such individual by another of such corporations." (c) OTHER TECHNICAL AMENDMENTS. — (1) The following provisions of the Internal Revenue Code of 1954 are each amended by striking out "tax imposed by section 26 USC l et seq. 3201" and inserting in lieu thereof "taxes imposed by section 3201": (A) Section 3202(a), Supra. (B) Paragraphs (2) and (4) of section 3202(c), and (C) Paragraph (3) of section 3231(e). 26 USC 3231. (2) Subsection (a) of section 3202 of such Code is amended by Supra. striking out "the amount of the tax" in the first sentence and inserting in lieu thereof "the amount of the taxes", and by striking out "such tax" in the last sentence and inserting in lieu thereof "such taxes". (3) Paragraph (2) of section 3202(c) of such Code is amended by 26 USC 3202. striking out "the tax under paragraph (1)" and inserting in lieu thereof "the taxes under paragraph (1)". (4) Paragraph (4) of section 3202(c) of such Code is amended by striking out "such tax" and inserting in lieu thereof "such taxes". (5) Paragraphs (2) and (4) of section 3202(c) of such Code are each amended by striking out "exceeds" and inserting in lieu thereof "exceed". (6) Paragraph (3) of section 3231(e) of such Code is amended by 26 USC 3231. striking out "such tax" and inserting in lieu thereof "such taxes". (7) Subparagraph (A) of section 3231(e)(4) of such Code is amended by striking out "3201(b) and 3221(b) (and so much of section 3211(a) as relates to the rates of the taxes imposed by sections 3101 and 3111)" and inserting in lieu thereof "3201(a), 3211(a)(1), and 3221(a)". (8) Subsection (h) of section 3231 of such Code is amended— (A) by striking out "tax imposed under section 3201" and inserting in lieu thereof "taxes imposed by section 3201", and

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 97 STAT. 426 PUBLIC LAW 98-76—AUG. 12, 1983 (B) by striking out all that follows "received" and insert- ing in lieu thereof a period. SEC. 226. DEPOSITARY SCHEDULES. 26 USC 6302 Effective on and after January 1, 1984, the times for making "°^ payments prescribed under section 6302 of the Internal Revenue 26 USC 6302. Code of 1954 with respect to the taxes imposed by chapter 22 of such 26 USC 3201 et Code shall be the same as the times prescribed under such section which apply to the taxes imposed by chapters 21 and 24 of such 26 USC 3101 et Code. seg., 3401 et seq. SEC. 227. EFFECTIVE DATES. 26 USC 3201 (a) SECTIONS 221, 222, 223, AND 225.— The amendments made by "° ^- sections 221, 222, 223, and 225 shall apply to remuneration paid after December 31, 1984. 26 USC 72 note. (b) SECTION 224.— (1) IN GENERAL. —Except as provided in paragraph (2), the amendments made by section 224 shall apply to benefits re- ceived after December 31, 1983, in taxable years ending after such date. (2) TREATMENT OF CERTAIN LUMP-SUM PAYMENTS RECEIVED AFTER DECEMBER 31, 1983.— The amendments made by section 224 shall not apply to any portion of a lump-sum payment received after December 31, 1983, if the generally applicable payment date for such portion was before January 1, 1984. (3) No FRESH START. —For purposes of determining whether any benefit received after December 31, 1983, is includible in gross income by reason of section 72(r) of the Internal Revenue Ante, p. 421. Code of 1954, as added by this Act, the amendments made by section 224 be treated as having been in effect during all periods before 1984. 26 USC 6302 (c) SECTION 226.— Section 226 shall take effect on January 1, 1984. note. Subtitle B—Railroad Unemployment Insurance Provisions PART I—RAILROAD UNEMPLOYMENT REPAYMENT TAX SEC. 231. IMPOSITION OF TAX ON RAIL WAGES TO REPAY LOANS TO RAILROAD UNEMPLOYMENT INSURANCE SYSTEM. (a) GENERAL RULE. —Subtitle C of the Internal Revenue Code of 1954 (relating to employment taxes) is amended by inserting after chapter 23 the following new chapter: "CHAPTER 23A—RAILROAD UNEMPLOYMENT REPAYMENT TAX "Sec. 3321. Imposition of tax. "Sec. 3322. Taxable period. "Sec. 3323. Other definitions. 26 USC 3321. "SEC. 3321. IMPOSITION OF TAX. "(a) GENERAL RULE,—There is hereby imposed on every rail em- ployer for each taxable period an excise tax, with respect to having

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