text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/773

 88

2089

PUBLIC LAW 93-620-JAN. 3, 1975

STAT.]

otherwise release a person before trial or sentencing or pending appeal in a court of the United States, and "(2) the term 'offense' means any Federal criminal offense which is in violation of any Act of Congress and is triable by any court established by Act of Congress (other than a petty offense as defined in section 1(3) of this title, or an offense triable by courtmartial, military commission, provost court, or other military tribunal)." SEC. 202. The analysis of chapter 207 of title 18, United States Code, is amended by striking out the last item and inserting in lieu thereof the following: "3152. "3153. "3154. "3155. "3156.

Establishment of Pretrial Services Agencies. Organization of Pretrial Services Agencies. Functions and Powers of Pretrial Services Agencies. Report to Congress. Definitions."

SEC. 203. For the purpose of carrying out the provisions of this title and the amendments made by this title there is hereby authorized to be appropriated for the fiscal year ending June 30, 1975, to remain available until expended, the sum of $10,000,000, SEC. 204. Section 604 of title 28, United States Code, is amended by striking out paragraphs (9) through (12) of subsection (a) and inserting in lieu thereof: "(9) Establish pretrial services agencies pursuant to section 3152 of title 18, United States Code; "(10) Purchase, exchange, transfer, distribute, and assign the custody of lawbooks, equipment, and supplies needed for the maintenance and operation of the courts, the Federal Judicial Center, the offices of the United States magistrates and commissioners, and the offices of pretrial services agencies; "(11) Audit vouchers and accounts of the courts, the Federal Judicial Center, the pretrial service agencies, and their clerical and administrative personnel; "(12) Provide accommodations for the courts, the Federal Judicial Center, the pretrial services agencies and their clerical and administrative personnel; "(13) Perform such other duties as may be assigned to him by the Supreme Court or the Judicial Conference of the United States.". Approved January 3, 1975.

Appropriation.

Ante,

p. 208(5.

Public Law 93-620 AN ACT

January 3, 1975

To further protect the outstanding scenic, natural, and scientific values of the Grand Canyon by enlarging the Grand Canyon National Park in the State of Arizona, and for other purposes.

'^^^ ^296]

Be it enacted by the SeTiate and House of Representatives United States of America in Congress assembled. •'

^

of the

'

Grand canyon National Park Enlargement Act.

SHORT TITLE

1. This Act may be cited as the "Grand Canyon National P a r k Enlargement Act". SECTION

^^ "^^ ^^^^

DECLARATION OF POLICY

SEC. 2. I t is the object of this Act to provide for the recognition by Congress that the entire Grand Canyon, from the mouth of the Paria

^^ ^^^ 228a.

�


text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/774

 2090

PUBLIC LAW 93-620-JAN. 3, 1975

[88

STAT.

River to the Grand Wash Cliffs, including tributary side canyons and surrounding plateaus, is a natural feature of national and international significance. Congress therefore recognizes the need for, and in this Act provides for, the further protection and interpretation of the Grand Canyon in accordance with its true significance. E N L A R G E M E N T OF GRAND C A N Y O N N A T I O N A L P A R K BOUNDARIES

16 USC 228b.

gj,(._ 3 ( g ^ jj^ order to add to the Grand Canyon National Park ^^ certain prime portions of the canyon area possessing unique natural, scientific, and scenic values, the Grand Canyon National P a r k shall comprise, subject to any valid existing rights under the Navajo 48 Stat. 960. Boundary Act of 1934, all those lands, waters, and interests therein, constituting approximately one million two hundred thousand acres, located within the boundaries as depicted on the drawing entitled "Boundary Map, Grand Canyon National Park," numbered 113-20, 021 B and dated December 1974, a copy of which shall be on file and available for public inspection in the offices of the National Park Service, Department of the Interior. Abolishment. (jj) jTor purposes of this Act, the Grand Canyon National Monument and the Marble Canyon National Monument are abolished. ^^^dy. (c) The Secretary of the Interior shall study the lands within the former boundaries of the Grand Canyon National Monument commonly known as the Tuckup Point, Slide Mountain, and Jensen Tank areas to determine whether any portion of these lands might be unsuitable for park purposes and whether in his judgment the public interest might be better served if they were deleted from the Grand Canyon Report to Con- Natloual Park. The Secretary shall report his findings and recomgress. mendations to the Congress no later than one year from the date of enactment of this Act. ACQUISITION OF LANDS BY DONATION OR E X C H A N G E

16 USC 228c.

S E C 4. (a) Within the boundaries of the Grand Canyon National Park, as enlarged by this Act, the Secretary of the Interior (hereinafter referred to as the "Secretary") may acquire land and interest in land by donation, purchase with donated or appropriated funds, or exchange. (b) Federal lands within the boundaries of such park are hereby transferred to the jurisdiction of the Secretary for the purposes of this Act. P R O H I B I T I O N AGAINST T A K I N G OF STATE OR I N D I A N

16 USC 228d.

LANDS

gj,^ g Notwithstanding any other provision of this Act (1) land or interest in land owned by the State of Arizona or any political subdivision thereof may be acquired by the Secretary under this Act only by donation or exchange and (2) no land or interest in land, which is held in trust for any Indian tribe or nation, may be transferred to the United States under this Act or for purposes of this Act except after approval by the governing body of the respective Indian tribe or nation. COOPERATIVE A G R E E M E N T S FOR U N I F I E D I N T E R P R E T A T I O N OF GRAND CANYON

16 USC 228e.

g^^. &. I n the administration of the Grand Canyon National Park, as enlarged by this Act, the Secretary is authorized and encouraged to enter into cooperative agreements with other Federal, State, and local public departments and agencies and with interested Indian tribes providing for the protection and interpretation of the Grand

�

license: Creative Commons - Attribution Share-Alike - https://creativecommons.org/licenses/by-sa/4.0/


text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/775

 88 STAT. ]

PUBLIC LAW 93-620-JAN. 3, 1975

2091

Canyon in its entirety. Such agreements shall include, but not be limited to, authority for the Secretary to develop and operate interpretative facilities and programs on lands and waters outside of the boundaries of such park, with the concurrence of the owner or administrator thereof, to the end that there will be a unified interpretation of the entire Grand Canyon. PRESERVATION OF E X I S T I N G GRAZING R I G H T S

SEC. 7. Where any Federal lands within the Grand Canyon National Park, as enlarged by this Act, are legally occupied or utilized on the effective date of this Act for grazing purposes, pursuant to a Federal lease, permit, or license, the Secretary shall permit the persons holding such grazing privileges to continue in the exercise thereof during the term of the lease, permit, or license, and periods of renewal thereafter: Provided, That no such renewals shall be extended beyond the period ending ten years from the date of enactment of this Acf, except that any present lease, permit, or license within the boundaries of the Grand Canyon National Monument as abolished by subsection 3(b) of this Act may be renewed during the life of the present holder which renewals shall terminate upon the death of the present holder.

16 USC 22 8f.

AIRCRAFT REGULATION

SEC. 8. Whenever the Secretary has reason to believe that any air^^ "^^ ^^sg. craft or helicopter acti^dty or operation may be occurring or about to occur within the Grand Canvon National Park, as enlarged by this Act, including the airspace below the rims of the canyon, which is likely to cause an injury to the health, welfare, or safety of visitors to the park or to cause a significant adverse effect on the natural quiet and experience of the park, the Secretary shall submit to the Federal Aviation Agency, the Environmental Protection Agency pursuant to the Noise Control Act of 1972, or any other responsiJDle agency or 42 USC 4901 agencies such complaints, information, or recommendations for rules "°'^' and regulations or other actions as he believes appropriate to protect the public health, welfare, and safety or the natural environment within the park. After reviewing the submission of the Secretary, the responsible agency shall consider the matter, and after consultation with the Secretary, shall take appropriate action to protect the park and visitors. PRESERVATION OF E X I S T I N G RECLAMATION

PROVISIONS

SEC. 9. (a) Nothing in this Act shall be construed to alter, amend, ^^ ^^^ 228h. repeal, modify, or be in conflict with the provisions of sections 601 to 606 of the Colorado River Basin Project Act, approved September 43 USC 155130, 1968 (82 Stat. 885,901). 1556. (b) Section 7 of the Act of February 26, 1919 (40 Stat. 1175, 1178), Ve^use 227. is amended to read as follows: "Whenever consistent with the primary purposes of such park, the Secretary of the Interior is authorized to permit the utilization of those areas formerly within the Lake Mead National Recreation Area immediately prior to enactment of the Grand Canyon National Park Enlargement Act, and added to the park by such Act, which may be necessary for the development and maintenance of a Government reclamation project." HAVASUPAI INDIAN

RESERVATION

SEC. 10. (a) For the purpose of enabling the tribe of Indians known as the Havasupai Indians of Arizona (hereinafter referred to as the

^^ ^^^ ^^si.

�


text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/776

 2092

Administration.

Study.

Plan and t r a n s cript, transmittal to c o n g r e s s i o n a l committees.

Commercial ind u s t r i e s, restrictions.

Nonm embers, privileges.

PUBLIC LAW 93-620-JAN. 3, 1975

[88

STAT.

"tribe") to improve the social, cultural, and economic life of its members, the lands generally depicted as the "Havasupai Reservation Addition" on the map described in section 3 of this Act, and consisting of approximately one hundred and eighty-five thousand acres of land and any improvements thereon, are hereby declared to be held by the United States in trust for the Havasupai Tribe. Such map, which shall delineate a boundary line generally one-fourth of a mile from the rim of the outer gorge of the Grand Canyon of the Colorado River and shall traverse Havasu Creek from a point on the rim at Yumtheska Point to Beaver Falls to a point on the rim at Ukwalla Point, shall be on file and available for public inspection in the Offices of the Secretary, Department of the Interior, Washington, District of Columbia. (b) The lands held in trust pursuant to this section shall be included in the Havasupai Reservation, and shall be administered under the laws and regulations applicable to other trust Indian lands: Provided., That— (1) the lands may be used for traditional purposes, including religious purposes and the gathering of, or hunting for, wild or native foods, materials for paints and medicines; (2) the lands shall be available for use by the Havasupai Tribe for agricultural and grazing purposes, subject to the ability of such lands to sustain such use as determined by the Secretary; (3) any areas historically used as burial grounds may continue to be so used; (4) a study shall be made by the Secretary, in consultation with the Havasupai Tribal Council, to develop a plan for the use of this land by the tribe which shall include the selection of areas which may be used for residential, educational, and other community purposes for members of the tribe and which shall not be inconsistent with, or detract from, park uses and values; Provided further., That before being implemented by the Secretary, such plan shall be made available through his offices for public review and comment, shall be subject to public hearings, and shall be transmitted, together with a complete transcript of the hearings, at least 90 days prior to implementation, to the Committees on Interior and Insular Affairs of the United States Congress; and Provided fuither, that any subsequent revisions of this plan shall be subject to the same procedures as set forth in this paragraph; (5) no commercial timber production, no commercial mining or mineral production, and no commercial or industrial development shall be permitted on such lands: Provided further., That the Secretary may authorize the establishment of such tribal small business enterprises as he deems advisable to meet the needs of the tribe which are in accordance with the plan provided in paragraph (4) of this section; () nonmembsrs of the tribe shall be permitted to have access across such lands at locations established by the Secretary in consultation with the Tribal Council in order to visit adjacent parklands, and with the consent of the tribe, may be permitted (i) to enter and temporarily utilize lands within the reservation in accordance with the approved land use plan described in paragraph (4) of this section for recreation purposes or (ii) to purchase licenses from the tribe to hunt on reservation lands subject to limitations and regulations imposed by the Secretary of the Interior; and (7) except for the uses permitted in paragraphs 1 through 6 of this section, the lands hereby transferred to the tribe shall remain forever wild and no uses shall be permitted under the plan which

�


text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/777

 88 STAT. ]

2093

PUBLIC LAW 93-620-JAN. 3, 1975

detract from the existing scenic and natural values of such lands. (c) The Secretary shall be responsible for the establishment and maintenance of conservation measures for these lands, including, without limitation, protection from fire, disease, insects, or trespass and reasonable prevention or elimination of erosion, damaging land use, overgrazing, or pollution. The Secretary of the Interior is authorized to contract with the Secretary of Agriculture for any services or materials deemed necessary to institute or carry out any such measures. Any authorized Federal programs available to any other Indian tribes to enhance their social, cultural, and economic well-being shall be deemed available to the tribe on these lands so long as such programs or projects are consistent with the purposes of this Act. For these purposes, and for the purpose of managing and preserving the resources of the Grand Canyon National Park, the Secretary shall have the right of access to any lands hereby included in the Havasupai Reservation. Nothing in this Act shall be construed to prohibit access by any members of the tribe to any sacred or religious places or burial grounds, native foods, paints, materials, and medicines located on public lands not otherwise covered in this Act. (d) The Secretary shall permit any person presently exercising grazing privileges pursuant to Federal permit or lease in that part of the Kaibab National Forest designated as the "Raintank Allotment", and which is included in the Havasupai Reservation by this section, to continue in the exercise thereof, but no permit or renewal shall be extended beyond the period ending ten years from the date of enactment of this Act, at which time all rights of use and occupancy of the lands will be transferred to the tribe subject to the same terms and conditions as the other lands included in the reservation in paragraph (b) of this section. (e) The Secretary, subject to such reasonable regulations as he may prescribe to protect the scenic, natural, and wildlife values thereof, shall permit the tribe to use lands within the Grand Canyon National Park which are designated as "Havasupai Use Lands" on the Grand Canyon National P a r k boundary map described in section 3 of this Act, and consisting of approximately ninety-five thousand three hundred acres of land, for grazing and other traditional purposes. (f) By the enactment of this Act, the Congress recognizes and declares that all right, title, and interest in any lands not otherwise declared to be held in trust for the Havasupai Tribe or otherwise covered by this Act is extinguished. Section 3 of the Act of February 26, 1919 (40 Stat. 1177; 16 U.S.C. 223), is hereby repealed.

Conservation measures.

" R a i n t a n k Allotment ", grazing rights.

" H a v a s u p a i Use L and s ", use.

Repeal.

AUTHORIZATION OF APPROPRIATIONS

SEC. 11. There are authorized to be appropriated such sums as may be necessary to carry out the provisions of this Act, not to exceed, however, $1,250,000, in the aggregate for the period of the five fiscal years beginning with the fiscal year ending June 30, 1074, for the acquisition of lands and property, and not to exceed $49,000 for the fiscal year ending June 30, 1974, $255,000 for the fiscal year ending June 30, 1975, $265,000 for the fiscal year ending June 30, 1976, and $235,000 for the fiscal year ending June 30, 1977, for development, plus or minus such amounts, if any, as may be justified by reason of ordinary fluctuations in construction costs as indicated by engineering cost indexes applicable to the types of construction involved herein. The sums authorized in this section shall be available for acquisition and development undertaken subsequent to the date of enactment of this Act. Approved January 3, 1975.

16 USC 228j.

�


text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/778

 2094

PUBLIC LAW 93-621-JAN. 3, 1975

[88

STAT.

Public Law 93-621 January 3, 1975

^^•^^^2'i

AN

ACT

To ainend the Wild and Scenic Rivers Act (82 Stat. 906), as amended, to designate segments of certain rivers for possible inclusion in the national wild and scenic rivers s y s t e m; to amend the Lower Saint Croix River Act of 1972 (86 Stat. 1174), and for other purposes.

Be it enacted by the Senate and House of Representatives of the Ri^irt Tel ^^"^ United States of America in Congress assembled, That the Wild and amendment's. Sceiiic Eivers Act (82 Stat. 906), as amended, is further amended as follows: 16 USC 1276. (a) In subsection (a) of section 6 after paragraph (27) insert the following new paragraphs: "(28) American, California: The North Fork from the Cedars to the Auburn Reservoir. "(29) Au Sable, Michigan: The segment downstream from Foot Dam to Oscoda and upstream from Loud Reservoir to its source, including its principal tributaries and excluding Mio and Bamfield Reservoirs. "(30) Big Thompson, Colorado: The segment from its source to the boundary of Rocky Mountain National Park. "(31) Cache la^ Poudre, Colorado: Both forks from their sources to their confluence, thence the Cache la Poudre to the eastern boundary of Roosevelt National Forest. "(32) Cahaba, Alabama: The segment from its junction with United States Highway 31 south of Birmingham downstream to its junction with United States Highway 80 west of Selma. "(33) Clarks Fork, Wyoming: The segment from the Clark's Fork Canyon to the Crandall Creek Bridge. "(34) Colorado, Colorado and U t a h: The segment from its confluence with the Dolores River, Utah, upstream to a point 19.5 miles from the Utah-Colorado border in Colorado. "(35) Conejos, Colorado: The three forks from their sources to their confluence, thence the Conejos to its first junction with State Highway 17, excluding Platoro Reservoir. " (36) Elk, Colorado: The segment from its source to Clark. "(37) Encampment, Colorado: The Main Fork and West Fork to their confluence, thence the Encampment to the Colorado-Wyoming border, including the tributaries and headwaters. "(38) Green, Colorado: The entire segment within the State of Colorado. " (39) Gunnison, Colorado: The segment from the upstream (southern) boundary of the Black Canyon of the Gunnison National Monument to its confluence with the North Fork. "(40) Illinois, Oklahoma: The segment from Tenkiller Ferry Reservoir upstream to the Arkansas-Oklahoma border, including the Fl^nt and Barren Fork Creeks. "(41) John Day, Oregon: The main stem from Service Creek Bridge (at river mile 157) downstream to Tumwater Falls (at river mile 10). "(42) Kettle, Minnesota: The entire segment within the State of Minnesota. "(43) Los Pinos, Colorado: The segment from its source, including the tributaries and headwaters within the San Juan Primitive Area, to the northern boundary of the Granite Peak Ranch.

�


text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/779

 88

STAT.

]

PUBLIC LAW 93-621-JAN. 3, 1975

2095

"(44) Manistee, Michigan: The entire river from its source to Manistee Lake, inchiding its principal tributaries and excluding Tippy and Hodenpyl Reservoirs. " (45) Nolichuckey, Tennessee and North Carolina: The entire mam stem. "(46) Owyhee, South Fork, Oregon: The main stem from the Oregon-Idaho border downstream to the Owyhee Reservoir. "(47) Piedra, Colorado: The Middle Fork and East Fork from their sources to their confluence, thence the Piedra to its junction with Colorado Highway 160, including the tributaries and headwaters on national forest lands. "(48) Shepaug, Connecticut: The entire river. "(49) Sipsey Fork, West Fork, Alabama: The segment, including its tributaries, from the impoundment formed by the Lewis M. Smith Dam upstream to its source in the William B. Bankhead National Forest. "(50) Snake, Wyoming: The segment from the southern boundaries of Teton National Park to the entrance to Palisades Reservoir. " (51) Sweetwater, Wyoming: The segment from Wilson Bar downstream to Spring Creek. "(52) Tuolumne, California: The main river from its source on Mount Dana and Mount Lyell in Yosemite National Park to Don Pedro Reservoir. "(53) Upper Mississippi, Minnesota: The segment from its source at the outlet of Itasca Lake to its junction with the northwestern boundary of the city of Anoka. "(54) Wisconsin, Wisconsin: The segment from Prairie du Sac to its confluence with the Mississippi River at Prairie du Chien. "(55) Yampa, Colorado: The segment within the boundaries of the Dinosaur National Monument. "(56) Dolores, Colorado: The segment of the main stem from Rico upstream to its source, including its headwaters; the West Dolores from its sour-ce, including its headwaters, downstream to its confluence with the main stem; and the segment from the west boundary, section 2, township 38 north, range 16 west, NMPM, below the proposed McPhee Dam, downstream to the Colorado-Utah border, excluding the segment from one mile above Highway 90 to the confluence of the San Miguel River." (b) In section 5 reletter subsections (b) and (c) as (c) and (d), leusc 1276. respectively, and insert a new subsection (b), as follows: " (b)(1) The studies of rivers named in subparagraphs (28) studies and rethrough (55) of subsection (a) of this section shall be completed ^°'^^' and reports thereon submitted by not later than October 2, 1979: Provided, That with respect to the rivers named in subparagraphs (33), (50), and (51), the Secretaries shall not commence any studies until (i) the State legislature has acted with respect to such rivers or (ii) one year from the date of enactment of this Act, whichever is earlier. "(2) The study of the river named in subparagraph (56) of subsection (a) of this section shall be completed and the report thereon submitted by not later than January 3, 1976. "(3) There are authorized to be appropriated for the purpose Appropriations. of conducting the studies of the rivers named in subparagraphs (28) through (56) such sums as may be necessary, but not more than $2,175,000."

�


text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/780

 2096 16 USC 1278.

16 USC 1275.

16 USC 1274 note.

PUBLIC LAW 93-622-JAN. 3, 1975

[88

STAT.

(c) I n clause (i) of subsection (b) of section 7 strike the final comma and the following word "and" and insert in lieu thereof a colon and the following proviso: '•'•Provided, That if any Act designating any river or rivers for potential addition to the national wild and scenic rivers system provides a period for the study or studies which exceeds such three complete fiscal year period the period provided for in such Act shall be substituted for the three complete fiscal year period in the provisions of this clause (i); and'*. (d) I n the fourth sentence of subsection (a) of section 4: (1) between "rivers" and "with" insert " (i) ", and (2) strike "system." and insert in lieu thereof "system, and (ii) which possess the greatest proportion of private lands withiu their areas.". SEC. 2. Subsection (a) of section 6 of the Lower Saint Croix Kiver Act of 1972 (86 Stat. 1174) is amended by deleting "$7,275,000" and inserting in lieu thereof "$19,000,000". Approved January 3, 1975. Public Law 93-622

January 3, 1975 [S. 3433]

National Wilderness Preservation System. Designation of certain acquired lands. 16 USC 1132 note.

16 USC 1131 note.

AN ACT To further the purposes of the Wilderness Act by designating certain acquired lands for inclusion in the National Wilderness Preservation System, to provide for study of certain additional lands for such inclusion, and for other purposes.

Be it enacted by the Senate and House of Representatives United States of America in Congress assembled, STATEMENT OF F I N D I N G S AND

of the

POLICY

SEC. 2. (a) The Congress finds that— (1) in the more populous eastern half of the United States there is an urgent need to identify, study, designate, and preserve areas for addition to the National Wilderness Preservation System; (2) in recognition of this urgent need, certain areas in the national forest system in the eastern half of the United States were designated by the Congress as wilderness in the Wilderness Act (78 Stat. 890); certain areas in the national wildlife refuge system in the eastern half of the United States have been designated by the Congress as wilderness or recommended by the President for such designation, and certain areas in the national park system in the eastern half of the United States have been recommended by the President for designation as wilderness; and (3) additional areas of wilderness in the more populous eastern half of the United States are increasingly threatened by the pressures of a growing and more mobile population, large-scale industrial and economic growth, and development and uses inconsistent with the protection, maintenance, and enhancement of tl.e areas' wilderness character. (b) Therefore, the Congress finds and declares that it is in the national interest that these and similar areas in the eastern half of the United States be promptly designated as wilderness within the National Wilderness Preservation System, in order to preserve such areas as an enduring resource of wilderness which shall be managed to promote and perpetuate the wilderness character of the land and its specific values of solitude, physical and mental challenge, scientific study, inspiration, and primitive recreation for the benefit of all of the American people of present and future generations.

�


text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/781

 88

STAT.

]

PUBLIC LAW 93-622-JAN. 3, 1975

2097

DESIGNATION OF WILDERNESS AREAS

SEC. 3. (a) I n furtherance of the purposes of the Wilderness Act, the following lands (hereinafter in this Act referred to as "wilderness areas"), as generally depicted on maps appropriately referenced, dated April 1974, are hereby designated as wilderness and, therefore, as components of the National Wilderness Preservation System— (1) certain lands in the Bankhead National Forest, Alabama, which comprise about twelve thousand acres, are generally depicted on a map entitled "Sipsey Wilderness Area—Proposed", and shall be known as the Sipsey Wilderness: (2) certain lands in the Ouachita National Forest, Arkansas, which comprise about fourteen thousand four hundred and thirtythree acres, are generally depicted on a map entitled "Caney Creek Wilderness Area—Proposed", and shall be known as the Caney Creek Wilderness; (3) certain lands in the Ozark National Forest, Arkansas, which comprise about ten thousand five hundred and ninety acres, are generally depicted on a map entitled "Upper Buffalo Wilderness Area—Proposed", and shall be known as the Upper Buffalo Wilderness; (4) certain lands in the Appalachicola National Forest, Florida, which comprise about twenty-two thousand acres, are generally depicted on a map entitled "Bradwell Bay Wilderness Area— Proposed", and shall be known as the Bradwell Bay Wilderness; (5) certain lands in the Daniel Boone National Forest, Kentucky, which comprise about five thousand five hundred acres, aie generally depicted on a map entitled "Beaver Creek Wilderness Area—Proposed", and shall be known as the Beaver Creek Wilderness; (6) certain lands in the White Mountain National Forest, New Hampshire, which comprise about twenty thousand three hundred and eighty acres, are generally depicted on a map entitled "Presidential Range-Dry River Wilderness Area—Proposed", and shall be known as the Presidential Range-Dry River Wilderness; (7) certain lands in the Nantahala and Cherokee National Forests, North Carolina and Tennessee, which comprise about fifteen thousand acres, are generally depicted on a map entitled "Joyce Kilmer-Slickrock Wilderness Area—Proposed", and shall be known as the Joyce Kilmer-Slickrock Wilderness; (8) certain lands in the Sumter, Nantahala, and Chattahoochee National Forests in South Carolina, North Carolina, and Georgia, which comprise about three thousand six hundred acres, are generally depicted on a map entitled "Ellicott Rock Wilderness Area—Proposed", and shall be known as Ellicott Rock Wilderness; (9) certain lands in the Cherokee National Forest, Tennessee, which comprise about two thousand five hundred and seventy acres, are generally depicted on a map entitled "Gee Creek Wilderness Area—Proposed", and shall be known as the Gee Creek Wilderness; (10) certain lands in the Green Mountain National Forest, Vermont, which comprise about six thousand five hundred acres, are generally depicted on a map entitled "Bristol Cliffs Wilderness Area—Proposed", and shall be known as the Bristol Cliffs Wilderness; (11) certain lands in the Green Mountain National Forest, Vermont, which comprise about fourteen thousand three hundred acres, are generally depicted on a map entitled "Lye Brook Wilderness Area^—Proposed", and shall be known as the Lye Brook Wilderness;

16 USC 1132 note.

�


text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/782

 2098

note ^^'^ ^^^^

PUBLIC LAW 93-622-JAN. 3, 1975

[88

STAT.

(12) certain lands in the Jefferson National Forest, Virginia, which comprise about eight thousand eight hundred acres, are generally depicted on a map entitled "James River Face Wilderness Area—Proposed", and shall be known as the James River Face Wilderness; (13) certain lands in the Monongahela National Forest, West Virginia, which comprise about ten thousand two hundred and fifteen acres, are generally depicted on a map entitled "Dolly Sods Wilderness Area—Proposed", and shall be known as the Dolly Sods Wilderness; (14) certain lands in the Monongahela National Forest, West Virginia, which comprise about twenty thousand acres, are generally depicted on a map entitled "Otter Creek Wilderness Study Area", and shall be knowm as the Otter Creek Wilderness; ancl (15) certain lands in the Chequamegon National Forest, Wisconsin, which comprise about six thousand six hundred acres, are generally depicted on a map entitled "Rainbow Lake Wilderness Area—Proposed", and shall be known as the Rainbow Lake Wilderness. (b) In furtherance of the purposes of the Wilderness Act, the following lands (hereinafter referred to as "wilderness areas"), as generally depicted on maps appropriately referenced, dated April 1973, are hereby designated as wilderness and, therefore, as components of the National Wilderness Preservation System: certain lands in the Chattahoochee and Cherokee National Forests, Georgia and Tennessee, which comprise about thirty-four thousand five hundred acres, are generally depicted on a map dated April 1973, entitled "Cohutta Wilderness Area—Proposed", and shall be known as the Cohutta Wilderness. DESIGNATION OF WILDERNESS STUDY AREA

an!f ^o^'^ ^^^^

Report to the

SEC. 4. (a) In furtherance of the purposes of the Wilderness Act and ^^^ accordance with the provisions of subsection 3(d) of that Act, the Secretary of Agriculture (hereinafter referred to as the "Secretary") shall review, as to its suitability or nonsuitability for preservation as wilderness, each area designated by or pursuant to subsection (b) of ^]^jg gection aud report his findings to the President. The President shall advise the United States Senate and House of Representatives of his recommendations with respect to the designation as wilderness of each such area on which the review has been completed. (b) Areas to be reviewed pursuant to this section (hereinafter referred to as "wilderness study areas"), as generally depicted on maps app:-opriately referenced, dated April 1974, include— (1) certain lands in the Ouachita National Forest, Arkansas, which comprise approximately five thousand seven hundred acres and are generally depicted on a map entitled "Belle Starr Cave Wilderness Study Area"; (2) certain lands in the Ouachita National Forest, Arkansas, which comprise approximately five thousand fiv^e hundred acres and are generally depicted on a maj) entitled "Dry Creek Wilderness Study Area"; (3) certain lands in the Ozark National Forest. Arkansas, which comprise approximately two thousand one hundred acres and are generally depicted on a map entitled "Richland Creek Wilderness Study Area"; (4) certain lands in the Appalachicola National Forest, Florida, wiich comprise approximately one thousand one hundred acres and are generally depicted as the "Sopchoppy River Wilderness Study Area" on a map entitled "Bradwell Bay Wilderness Area— Proposed";

�


text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/783

 88

STAT.

]

PUBLIC LAW 93-622-JAN. 3, 1975

(5) certain lands in the Hiawatha National Forest, Michigan, which comprise approximately five thousand four hundred acres and are generally depicted on a map entitled "Rock River Canyon Wilderness Study Area"; (6) certain lands in the Ottawa National Forest, Michigan, which comprise approximately thirteen thousand two hundred acres and are generally depicted on a map entitled "Sturgeon River Wilderness Study Area"; (7) certain lands in the Pisgah National Forest, North Carolina, which comprise approximately one thousand one hundred acres and are generally depicted on a map entitled "Craggy Mountain Wilderness Study Area"; (8) certain lands in the Francis Marion National Forest, South Carolina, which comprise approximately one thousand five hundred acres and are generally depicted on a map entitled "Wambaw Swamp Wilderness Study Area"; (9) certain lands in the Jefferson National Forest, Virginia, ^ which comprise approximately four thousand acres and are generally depicted on a map entitled "Mill Creek Wilderness Study Area"; (10) certain lands in the Jefferson National Forest, Virginia, which comprise approximately eight thousand four hundred acres and are generally depicted on a map entitled "Mountain Lake Wilderness Study Area"; (11) certain lands in the Jefferson National Forest, Virginia, which comprise approximately five thousand acres and are generally depicted on a map entitled "Peters Mountain Wilderness Study Area"; (12) certain lands in the George Washington National Forest, Virginia, which comprise approximately six thousand seven hundred acres and are generally depicted on a map entitled "Ramsey's Draft Wilderness Study Area"; (13) certain lands in the Chequamegon National Forest, Wisconsin, which comprise approximately six thousand three hundred acres and are generally depicted on a map entitled "Flynn Lake Wilderness Study Area"; (14) certain lands in the Chequamegon National Forest, Wisconsin, which comprise approximately four thousand two hundred acres and are generally depicted on a map entitled "Round Lake Wilderness Study Area"; (15) certain lands in the Monongahela National Forest, West Virginia, which comprise approximately thirty-six thousand three hundred acres and are generally depicted on a map entitled "Cranberry Wilderness Study Area"; (16) certain lands in the Cherokee National Forest, Tennessee, which comprise approximately four thousand five hundred acres and are generally depicted on a map entitled "Big Frog Wilderness Study Area"; and (17) certain lands in the Cherokee National Forest, Tennessee, which comprise approximately fourteen thousand acres and are generally depicted as the "Citico Creek Area" on a map entitled "Joyce Kilmer-Slickrock Wilderness Area—Proposed"; (c) Reviews shall be completed and the President shall make his recommendations to Congress within five years after enactment of this Act. (d) Congress may, upon the recommendation of the Secretary of Agriculture or otherwise, designate as study areas, national forest system lands east of the 100th meridian other than those areas specified in subsection (b) of this section, for review as to suitability or nonsuitability for preservation as wilderness. Any such area subsequently

2099

�


text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/784

 2100

PUBLIC LAW 93-622-JAN. 3, 1975

[88 STAT.

designated as a wilderness study area after the enactment of this Act shall have its suitability or nonsuitability for preservation as wilderness submitted to Congress within ten years from the date of designation as a wilderness study area. Nothing in this Act shall be construed as limiting the authority of the Secretary of Agriculture to carry out management programs, development, and activities in accordance with the Multiple-Use, Sustained-Yield Act of 1960 (74 Stat. 215, 16 U.S.C. 528-531) within areas not designated for review in accordance with the provisions of this Act. (e) Nothing herein contained shall limit the President in proposing, as part of his recommendations to Congress, the alteration of existing boundaries of any wilderness study area or recommending the addition to any such area of any contiguous area predominantly of wilderness value. Any recommendation of the President to the effect that such area or portion thereof should be designated as "wilderness" shall become effective only if so provided by an Act of Congress. F I L I N G OF M A P S A N D DESCRIPTIONS

SEC. 5. As soon as practicable after enactment of this Act, a map of each wilderness study area and a map and a legal description of each wilderness area shall be filed with the Committees on Interior and Insular Affairs and on Agriculture of the United States Senate and House of Representatives, and each such map and description shall have the same force and effect as if included in this Act: Provided, however, That correction of clerical and typographical errors in each such legal description and map may be made. Each such map and legal description shall be on file and available for public inspection in the Office of the Chief of the Forest Service, Department of Agriculture. M A N A G E M E N T OF AREAS

16 USC 1131 note.

Acquisition.

SEC. 6. (a) except as otherwise provided by this Act, the wilderness areas designated by or pursuant to this Act shall be managed by the Secretary of Agriculture in accordance with the provisions of the Wilderness Act. The wilderness study areas designated by or pursuant to this Act shall—be managed by the Secretary of Agriculture so as to maintain their presently existing wilderness character and potential for inclusion in the National Wilderness Preservation System until Congress has determined otherwise, except that such management requirement shall in no case extend beyond the expiration of the third succeeding Congress from the date of submission to the Congress of the President's recommendations concerning the particular study area, (b) Within the sixteen wilderness areas designated by section o of this Act: (J) the Sccrctary of Agriculture may acquire by purchase with donated or appropriated funds, by gift, exchange, condemnation, or otherwise, such lands, waters, or interests therein as he determines necessary or desirable for the purposes of this Act. All lands acquired under the provisions of this subsection shall become national forest lands and a part of the Wilderness System; (2) in exercising the exchange authority granted by paragraph (1), the Secretary of Agriculture may accept title to non-Federal property for federally owned property of substantially equal value, or, if not of substantially equal value, the value shall be equalized by the payment of money to the grantor or to the Secretary as the circumstances require; (3) the authority of the Secretary of Agriculture to condemn any private land or interest therein within any wilderness area designated by or pursuant to this Act shall not be invoked so long as the owner or owners of such land or interest holds and

�


text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/785

 88 STAT. ]

PUBLIC LAW 93-622-JAN. 3, 1975

uses it in the same manner and for those purposes for which sncli land or interest was held on the date of the designation of the wilderness area: Provided, however, That the Secretary of Agriculture may acquire such land or interest without consent of the owner or owners whenever he finds such use to be incompatible with the management of such area as wilderness and the owner or owners manifest unwillingness, and subsequently fail, to promptly discontinue such incompatible use; (4) at least sixty days prior to any transfer by exchange, sale, or otherwise (except by bequest) of such lands, or interests therein described in paragraph (3) of this subsection, the owner or owners of such lands or interests therein shall provide notice of such transfer to the supervisor of the national forest concerned, in accordance with such rules and regulations as the Secretary of Agriculture may promulgate; (5) at least sixty days prior to any change in the use of such lands or interests therein described in paragraph (3) of this subsection which will result in any significant new construction or disturbance of land surface or flora or will require the use of motor vehicles and other forms of mechanized transport or motorized equipment (except as otherwise authorized by law for ingress or egress or for existing agricultural activities begun before the date of the designation other than timber cutting), the owner or owners of such lands or interests therein shall provide notice of such change in use to the supervisor of the national forest within which such lands are located, in accordance with such rules and regulations as the Secretary of Agriculture may promulgate; (6) for the purposes of paragraphs (7) and (8) of this subsection, the term "property" shall mean a detached, noncommercial residential dwelling, the construction of which was begun before the date of the designation of the wilderness area (hereinafter referred to as "dwelling"), or an existing agricultural activity begun before the date of the designation of the wilderness area, other than timber cutting (hereinafter referred to as "agricultural activity"), together with so much of the land on which the dwelling or agricultural activity is situated, such land being in the same ownership as the dwelling or agricultural activity, as the Secretary of Agriculture shall determine to be necessary for the enjoyment of the dwelling for the sole purpose of noncommercial residential use or for the agricultural activity, together with any structures accessory to the dwelling or agricultural activity which are situated on the land so designated; (7) any owner or owners of property on the date of its acquisition by the Secretary of Agriculture may, as a condition of such acquisition, retain for themselves and their successors or assigns a right of use and occupancy of the property for such noncommercial residential purpose or agricultural activity for twentyfive years, or, in lieu thereof, for a term ending at the death of the owner or his spouse, whichever is later. The owner shall elect the term to be reserved. The Secretary of Agriculture shall pay to the owner the fair market value of the property on the date of such acquisition less the fair market value on such date of the right retained by the owner: Provided, That whenever an owner of property elects to retain a right of use and occupancy as provided for in this section, such owner shall be deemed to have waived any benefits or rights accruing under sections 203,204,205, and 206 of the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 (84 Stat. 1894), and for the purposes

2101

Notice.

"Property."

^2 USC 4623-

�


text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/786

 2102 42 USC 4601.

PUBLIC LAW 93-623-JAN. 3, 1975

[88

STAT.

of those sections such owner shall not be considered a displaced person as defined in section 101(6) of that Act; and (8) a right of use and occupancy retained or enjoyed pursuant to paragraph (7) of this subsection may be terminated with respect to the entire property by the Secretary of Agriculture upon his determination that the property or any portion thereof has ceased to be used for such noncommercial residential purpose or agricultural activity and upon tender to the holder of a right an amount equal to the fair market value as of the date of tender of that portion of the right which remains unexpired on the date of termination. TRANSFER OF FEDERAL PROPERTY

SEC. 7. The head of any Federal department or agency having jurisdiction over any lands or interests in lands within the boundaries of wilderness areas and wilderness study areas designated by or pursuant to this Act is authorized to transfer to the Secretary jurisdiction over such lands for administration in accordance with the provisions of this Act. APPLICABILITY

SEC. 8. Unless otherwise provided by any other Act the provisions of this Act shall only apply to National Forest areas east of the 100th meridian. AUTHORIZATION OF APPROPRIATIONS 16 USC 1132 note.

SEC. 9. There are hereby authorized to be appropriated an amount not to exceed $5,000,000 for the acquisition by purchase, condemnation, or otherwise of lands, waters, or interests therein located in areas designated as wilderness pursuant to section 3 of this Act and an amount not to exceed $1,700,000 for the purpose of conducting a review of wilderness study areas designated by section 4 of this Act. Approved January 3, 1975. Public Law 93-623

January 3, 1975 [S. 3481]

International Air Transportation Fair Competitive P r a c t i c e s Act of 1974. 49 USC 1159a note.

AN ACT To amend the Federal Aviation Act of 1958 to deal with discriminatory and unfair competitive practices in international air transportation, and for other purposes. Be it enacted by the Senate and House of Representatives United States of America in Congress assembled,

of the

SHORT TITLE

1. This Act may be cited as the "International Air Transportation Fair Competitive Practices Act of 1974". SECTION

D I S C R I M I N A TO R Y A N D U N F A I R COMPETITIVE PRACTICES 49 USC l l S 9 b.

SEC. 2. (a) United States air carriers operating in foreign air transportation perform services of vital importance to the foreign commerce of the United States including its balance of payments, to the Postal Service, and to the national defense. Such carriers have become subject to a variety of discriminatory and unfair competitive practices in their competition with foreign air carriers. The Department of State, the Department of the Treasury, the Department of Transportation, the Civil Aeronautics Board, and other departments

�


text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/787

 88 STAT. ]

PUBLIC LAW 93-623-JAN. 3, 1975

2103

or agencies, therefore, each shall keep under review, to the extent of their respective functions, all forms of discrimination or unfair competitive practices to which United States air carriers are subject in providing foreign air transportation services and each shall take all appropriate actions within its jurisdiction to eliminate such forms of discrimination or unfair competitive practices found to exist. (b) Each of these departments and agencies of Government, shall request from Congress such additional legislation as may be deemed necessary at any time it is determined there is inadequate legal authority for dealing with any form of discrimination or unfair competitive practice found to exist. (c) The Civil Aeronautics Board shall report annually to Congress Report to conon the actions that have been taken under subsection (a) and on the ^'^ continuing program to eliminate discriminations and unfair competitive practices faced by United States carriers in foreign air transportation. The Secretaries of State, Treasury, and Transportation shall furnish to the Civil Aeronautics Board such information as may be necessary to prepare the report required by this subsection. '.

INTERNATIONAL USER

CHARGES

SEC. 3. The International Aviation Facilities Act (49 U.S.C. 11511160) is amended by redesignating sections 11 and 12 as sections 12 and 13, respectively, and by inserting immediately after section 10 the following new section: "SEC. 11. The Secretary of Transportation shall survey the charges made to air carriers by foreign governments or other foreign entities for the use of airport property or airway property in foreign air transportation. If the Secretary of Transportation determines at any time that such charges unreasonably exceed comparable charges for furnishing such airport property or airway property in the United States or are otherwise discriminatory, he shall submit a report on such cases promptly to the Secretary of State and the Civil Aeronautics Board, and the Secretary of State, in collaboration with the Civil Aeronautics Board, shall promptly undertake negotiations with the foreign country involved to reduce such charges or eliminate such discriminations. If within a reasonable period such charges are not leduced or such discriminations eliminated through negotiations, the Secretary of State shall promptly report such instances to the Secretary of Transportation who shall determine compensating charges equal to such excessive or discriminatory charges. Such compensating charges shall, with the approval of the Secretary of State, be imposed on the foreign air carrier or carriers of the country concerned by the Secretary of the Treasury as a condition to acceptance of the general declaration at the time of landing or takeoff of aircraft of such foreign air carrier or carriers. The amounts so collected shall accrue to an account established for that purpose by the Secretary of the Treasury. Payments shall be made from that account to air carriers in such amounts as shall be certified by the Secretary of Transportation in accordance with such regulations as he shall adopt to compensate such air carriers for excessive or discriminatory charges paid by them to the foreign countries involved.". RATES FOR TRANSPORTATION OF UNITED STATES M A I L I N FOREIGN AIR TRANSPORTATION

SEC. 4. Subsection (h) of section 406 of the Federal Aviation Act of 1958 (49 U.S.C. 1376) is amended by inserting " (1) " immediately after " (h) ", and by adding at the end thereof the following new paragraphs:

^9 USC ii6o, " ^ "^*^ n59a. ^

Reports.

Payments.

�


text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/788

 2104

22 usT 1056.

PUBLIC LAW 93-623-JAN. 3, 1975

[88 STAT.

"(2) The Secretary of State and the Postmaster General each shall take all necessary and appropriate actions to assure that the rates paid for the transportation of mail pursuant to the Universal Postal Union Convention shall not be higher than fair and reasonable rates for such services. The Secretary of State and the Postmaster General shall oppose any present or proposed Universal Postal Union rates which are higher than such fair and reasonable rates. "(3) The Civil Aeronautics Board shall act expeditiously on any proposed changes in rates for the transportation of mail by aircraft in foreign air transportation. I n establishing such rates, the Board shall take into consideration rates paid for transportation of mail pursuant to the Universal Postal Union Convention as ratified by the United States Government, shall take into account all of the ratemaking elements employed by the Universal Postal Union in fixing its airmail rates, and shall further consider the competitive disadvantage to United States flag air carriers resulting from foreign air carriers receiving Universal Postal Union rates for the carriage of United States mail and the national origin mail of their own countries." TRANSPORTATION OF G O V E R N M E N T - F I N A N C E D PASSENGERS A N D PROPERTY

SEC. 5. (a) Title X I of the Federal Aviation Act of 1958 (49 U.S.C. 1501 and the following) is amended by adding at the end thereof the following new section: "TRANSPORTATION OF GOVERNMENT-FINANCED PASSENGERS AND PROPERTY

49 USC 1517.

49 USC 1371.

"SEC. 1117. Whenever any executive department or other agency or instrumentality of the United States shall procure, contract for, or otherwise obtain for its own account or in furtherance of the purposes or pursuant to the terms of any contract, agreement, or other special arrangement made or entered into under which payment is made by the United States or payment is made from funds appropriated, owned, controlled, granted, or conditionally granted or utilized by or otherwise established for the account of the United States, or shall furnish to or for the account of any foreign nation, or any international agency, or other organization, of whatever nationality, without provisions for reimbursement, any transportation of persons (and their personal effects) or property by air between a place in the United States and a place outside thereof or between two places both of which are outside the United States, the appropriate agency or agencies shall take such steps as may be necessary to assure that such transportation is provided by air carriers holding certificates under section 401 of this Act to the extent authorized by such certificates or by regulations or exemption of the Civil Aeronautics Board and to the extent service by such carriers is available. The Comptroller General of the United States shall disallow any expenditure from appropriated funds for payment for such personnel or cargo transportation on an air carrier not holding a certificate under section 401 of this Act in the absence of satisfactory proof of the necessity therefor. Nothing in this section shall prevent the application to such traffic of the antidiscrimination provisions of this Act.". (b) That portion of the table of contents contained in the first section of the Federal Aviation Act of 1958 which appears under the center heading " TITLE X I — M I S C E L L A N E O U S " is amended by adding at the end thereof the following new item: "Sec. 1117. Transportation of Government-financed passengers and property "

�


text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/789

 88 STAT. ]

PUBLIC LAW 93-623-JAN. 3, 1975

2105

PROMOTION OF TRAVEL ON UNITED STATES CARRIERS I N FOREIGN AIR TRANSPORTATION

SEC. 6. Section 2 of the International Travel Act of 1961 (22 U.S.C. 2122) is amended by striking out the period at the end of paragraph (5) and inserting in lieu thereof a semicolon and by adding at the end thereof the following new paragraph: (6) encourage to the maximum extent feasible travel to and from the United States on United States carriers.". "'" '

OBSERVANCE OF T A R I F F S BY T I C K E T

AGENTS

SEC. 7. (a) The first-sentence of section 403(b) of the Federal Aviation Act of 1958 (49 U.S.C. 1373(b)), relating to observance of tariffs and prohibition against rebating, is amended to read as follows: "No air carrier or foreign air carrier or any ticket agent shall charge or demand or collect or receive a greater or less or different compensation for air transportation, or for any service in connection therewith, than the rates, fares, and charges specified in then currently effective tariffs of such air carrier or foreign air carrier; and no air carrier or foreign air carrier or ticket agent shall, in any manner or by any device, directly or indirectly, or through any agent or broker, or otherwise, refund or remit any portion of the rates, fares, or charges so specified, or extend to any person any privileges or facilities, with respect to matters required by the Board to be specified in such tariffs except those specified therein.". (b) The first sentence of section 407(e) of such Act (49 U.S.C. ^^ /

.

.

.

-

\ '

. V

^"-p^'^ti"" °f accounts and

1377(e)), relating to inspection oi accounts and property, is amended property. to read as follows: "The Board shall at all times have access to all lands, buildings, and equipment of any air carrier or foreign air carrier and to all accounts, records, and memorandums, including all documents, papers, and correspondence, now or hereafter existing, and kept or required to be kept by air carriers, foreign air carriers, or ticket agents and it may employ special agents or auditors, who shall have authority under the orders of the Board to inspect and examine any and all such lands, buildings, equipment, accounts, records, and memorandums.". P R O H I B I T I O N A G A I N S T SOLICITATION OR ACCEPTANCE OF REBATES BY S H I P P E R S OF AIR F R E I G H T

SEC. 8. (a) Section 403(b) of the Federal Aviation Act of 1958 (49 U.S.C. 1373(b)), relating to observance of tariffs and prohibition against rebating, is amended by inserting " (1) " immediately after " (b) " and by adding at the end thereof the following new paragraph: "(2) No shipper, consignor, consignee, forwarder, broker, or other person, or any director, officer, agent, or employee thereof, shall knowingly pay, directly or indirectly, by any device or means, any greater or less or different compensation for air transportation of property, or for any service in connection therewith, than the rates, fares, and charges specified in currently effective tariffs applicable to such air transportation; and no such person shall, in any manner or by any device, directly or indirectly, through any agent or broker, or otherwise, knowingly solicit, accept, or receive a refund or remittance of any portion of the rates, fares, or charges so specified, or knowingly solicit, accept, or receive any privilege, favor, or facility, with respect to matters required by the Board to be specified in such tariffs, except those sDecified therein.. (b) Section 902(d)' of such Act (49 U.S.C. 1472(d)), relating to granting rebates, is amended by inserting " (1) " immediately after " (d) " and by adding at the end thereof the following new paragraph:

�


text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/790

 2106

PUBLIC LAW 93-624-JAN. 3, 1975

[88

STAT.

" (2) Any person w h o, in any m a n n e r o r by any device, k n o w i n g l y and willfully solicits, accepts, o r receives a r e f u n d o r r e m i t t a n c e of any p o r t i o n of the rates, fares, o r c h a r g e s lawfully in effect for the a i r transportation of property, o r for any service i n connection the r e w i t h, o r k n o w i n g l y solicits, accepts, o r receives any privilege, favor, or facility, w i t h respect to m a t t e r s r e q u i r e d by the B o a r d to be specified in c u r r e n t l y effective tariffs applicable to the a i r transportation of property, s h a l l be fined not less than $100, n o r more than $5,000, for each offense.". (c) The subsection heading of subsection (d) of such section 902 is amended to read as follows; u

GRANTINft OR RECEIVING REBATES

?)

(d) That p o r t i o n of the table of contents contained i n the first section of the Federal A v i a t i o n Act of 1958 which a p p e a r s under the side heading "Sec. 902. Criminal penalties." is amend by striking o u t "(d) Granting rebates." and inserting in lieu thereof "(d) Granting or receiving rebates.". Approved January 3, 1975. P u b l i c Law 93-624 January 3. 1975 JOINT RESOLUTION [H. J. Res. 1180] Making urgent supplemental appropriations for the fiscal year ending June 30, 1975, and for other purposes. Supplemental appropriations, 1975.

Resolved by the Senate and House of Representatives of the United States of AmeHca in Congress assembled, That the following sums a r e appropriated, out of any money in the Treasury not otherwise appropriated, for the fiscal year ending June 30, 1975, namely:

CHAPTER I DEPARTMENT OF LABOR MANPOWER

ADMINISTRATION

PROGRAM ADMINISTRATION

Ante, p. 1845.

For an additional amount for "Program administration"'', $500,000, together with $500,000 to be expended from the Employment Security Administration Account in the Unemployment Trust F u n d: Provided, That this appropriation shall become available only upon enactment into law of H.R. 16596 or similar legislation by the Ninety-third Congress. TEMPORARY EMPLOYMENT ASSISTANCE

For financial assistance as authorized by title I of the Emergency Jobs and Unemployment Assistance Act of 1974, $1,000,000,000 to remain available until December 31, 1975: Provided, That this appropriation shall become available only upon enactment into law of H.R. 16596 or similar legislation by the Ninety-third Congress.

�


text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/791

 88 STAT. ]

PUBLIC LAW 93-624-JAN. 3, 1975

FEDERxVL UNEMPLOYMENT B E N E F I T S AND ALLOWANCES

For an additional amount for "Federal unemployment benefits and allowances", including payments accruing after enactment of this appropriation under title II of the Emergency Jobs and Unemployment Assistance Act of 1974, $2,000,000,000, to remain available until September 30, 1976: Provided, That this appropriation shall become available only upon the enactment into law of H.R. 16596 or similar legislation by the Ninety-third Congress. ADVANCES TO THE EXTENDED UNEMPLOYMENT C O M P E N S A T I O N

^"'^' P- ^^^O.

ACCOUNT

For making repayable advances to the extended unemployment compensation account in the Unemployment Trust Fund, as authorized by section 905(d) of the Social Security Act, as amended, to remain available until September 30, 1976, $750,000,000: Provided, That amounts for necessary advances, repayable to the general fund as provided in said section 905(d) shall first be derived from balances in the revolving fund established by section 901(e) of the Social Security Act: Provided further, That the Secretary of the Treasury shall make such repayable advances at such times as he may determine, in consultation with the Secretary of Labor, that the amount in the extended unemployment compensation account is insufficient for the payments required by law to be paid therefrom to States: Provided further, That this appropriation shall become available only upon enactment into Jaw of H.R. 17597 or similar legislation by the Ninety-third Congress.

'•^ use iios.

42 USC 1101.

GRANTS TO STATES FOR UNEMPLOYMENT INSURANCE AND EMPLOYMENT SERVICES

For an additional amount to be expended for "Grants to States for unemployment insurance and employment services" from the Employment Security Administration Account in the Unemployment Trust Fund, $249,000,000 to remain available until September 30, 1976, which shall be available only to the extent necessary to meet increased costs of administration resulting from changes in a State law or increases in the number of unemployment insurance claims filed and claims paid or increased salary costs resulting from changes in State salary compensation plans embracing employees of the State generally over those upon which the State's basic grant was based, which cannot be provided for by normal budgetary adjustments: Provided, That this appropriation shall be available only upon enactment into law of H.R. 16596, H.R. 17597, or similar legislation by the Ninety-third ^g^^'^' PP- i^^s. Congress. CHAPTER II VETERANS ADMINISTRATION READJUSTMENT BENEFITS

For an additional amount for "Readjustment benefits", $811,700,000, to remain available until expended. GENERAL OPERATING EXPENSES

For an additional amount for "General operating expenses", $500,000.

�


text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/792

 2108

PUBLIC LAW 93-625-JAN. 3, 1975

[ 88 STAT.

CHAPTER III DEPARTMENT OF TRANSPORTATION FEDERAL RAILROAD

ADMINISTRATION

INTERIM OPERATING ASSISTANCE

For necessary expenses for "Interim operating assistance" under the Regional Rail Reorganization Act of 1973, $10,200,000, to remain available until expended. CHAPTER IV DEPARTMENT OF AGRICULTURE COMMODITY EXCHANGE AUTHORITY

Ante, p. 1389.

For necessary expenses to carry into effect the provisions of the Commodity Exchange Act, as amended (7 U.S.C. 1 et seq.) and Public Law 93-i63, enacted October 23, 1974, including not to exceed $200,000 for employment under 5 U.S.C. 3109, $2,473,000. CHAPTER V DEPARTMENT OF COMMERCE ECONOMIC DEVELOPMENT ADMINISTRATION JOB OPPORTUNITIES PROGRAM

Ante, p. 1845.

For Job Opportunities Program assistance as authorized by title III ^^ ^^iQ Emergency Jobs and Unemployment Assistance Act of 1974, $125,000,000, to be derived by transfer from funds appropriated in this Act to the Department of Labor under the heading "Temporary Employment Assistance", to remain available until December 31, 1975: Provided, That this appropriation shall become available only upon enactment into law of H.R. 16596 or similar legislation by the Ninetythird Congress. Approved January 3, 1975. Public Law 93-625

January 3, 1975

AN ACT

[H.R. 421]

rp^ amend the Tariff Schedules of the United States to permit the importation of upholstery regulators, upholsterer's regulating needles, and upholsterer's pins free of duty.

Be it enacted by the Senate and House of Representatives Upholstery reg- United States of America in Congress assembled. ulators, needles,

and pins. portauon!^ '"" Taxes.

•'

^

of the

'

SECTION 1. AMENDMENT OF TARIFF SCHEDULES. (a) IN GENERAL.—Schedule 6, part 3, subpart E of the Tariff Schedules of the United States (19 U.S.C. 1202) is amended— (1) by striking out "upholstery regulators, and", and by inserting "and upholstery regulators, upholsterer's regulating needles, and upholsterer's pins," after "other hand needles," in the item description preceding item 651.01.

�


text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/793

 88 STAT.]

2109

PUBLIC LAW 93-625-JAN. 3, 1975

(2) by striking out "and upholstery regulators" in item 651.04; and (3) by inserting after item 651.05 the following new item: Upholstery regulators, upholsterer's regulating needles, and upholsterer's pins
 * Free

Free

19 (b) EFFECTIVE DATE.—The amendments made by subsection (a) note. u s e 1202 apply with respect to articles entered, or withdrawn from warehouse, for consumption on or after the date of enactment of this Act. 19 USC 12 02 (c) STATUS OF N E W ITEM.—The duty free treatment applied to note. upholstery regulators, upholsterer's regulating needles, and upholsterer's pins under item 651.06 of the Tariff Schedules of the United States (as added by subsection (a)) shall be treated as not having the status of a statutory provision enacted by the Congress, but as having been proclaimed by the President as being required or appropriate to carry out foreign trade agreements to which the United States is a party. SEC. 2. AMENDMENT OF INTERNAL REVENUE CODE.

Except as otherwise expressly provided, whenever in this Act an amendment is expressed in terms of an amendment to a section or other provision, the reference is to a section or other provision of the Internal Revenue Code of 1954.

26 USC 1 et,3eq.

SEC. 3. EXTENSION BY ONE YEAR OF PERIOD DURING WHICH POLLUTION CONTROL FACILITIES, RAILROAD ROLLING STOCK, REHABILITATION HOUSING, AND COAL MINE SAFETY EQUIPMENT MAY QUALIFY FOR 5-YEAR AMORTIZATION. (a) POLLUTION CONTROL FACILITIES.—Section 169(d)(4)(B)

26 USC 169.

(defining new identifiable treatment facility) is amended by striking out "January 1, 1975" and inserting in lieu thereof "January 1, 1976". (b) RAILROAD ROLLING STOCK.—Section 184(e) (relating to amortization of railroad rolling stock) is amended— (1) by striking out "1975" in paragraph (1) and inserting in lieu thereof "1976", and (2) by striking out "January 1, 1975" in paragraph (7) and inserting in lieu thereof "January 1, 1976".

26 USC 184.

(c) REHABILITATION OF LOW-INCOME RENTAL HOUSING.—Section

167(k)(1) (relating to expenditures to rehabilitate low-income rental housing) is amended by striking out "January 1, 1975" and inserting in lieu thereof "January 1, 1976".

26 USC 167.

(d) COAL M I N I N G SAFETY EQUIPMENT.—Section 187(d)(3) (defin-

26 USC 187.

ing certified coal mine safety equipment) is amended by striking out "January 1, 1975" and inserting in lieu thereof "January 1, 1976". SEC. 4. ACCRUAL OF VACATION PAY.

(a) IN GENERAL.—Subpart C of part II of subchapter E of chapter 1 (relating to taxable year for which deductions taken) is amended by adding at the end thereof the following new section: "SEC. 463. ACCRUAL OF VACATION PAY. " (a) ALLOWANCE OF DEDUCTION.—At the election of a taxpayer whose taxable income is computed under an accrual method of accounting, if the conditions of section 162(a) are otherwise satisfied, the deduction allowable under section 162(a) with respect to vacation pay shall be an amount equal to the sum of—

26 USC 463,

26 USC 162.

�


text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/794

 2110

26 USC 162.

26 USC 162

note.

PUBLIC LAW 93-625-JAN. 3, 1975

[88 STAT.

"(1) a reasonable addition to an account representing the taxpayer's liability for vacation pay earned by employees before the close of the taxable year and payable during the taxable year or within 12 months following the close of the taxable year; plus "(2) the amount (if any) of the reduction at the close of the taxable year in the suspense account provided in subsection (^) (2); Such liability for vacation pay earned before the close of the taxable year shall include amounts which, because of contingencies, would not (but for this section) be deductible under section 162(a) as an accrued expense. All payments with respect to vacation pay shall be charged to such account. "(b) OPENING BALANCE.—The opening balance of the account described in subsection (a)(1) for its first taxable year shall, under regulations pi-escribed by the Secretary or his delegate, be— "(1) in the case of a taxpayer who maintained a predecessor account for vacation pay under section 97 of the Technical Amendments Act of 1958, as amended, for his last taxable year ending before January 1, 1973, and who makes an election under this section for his first taxable year ending after December 31, 1972, the larger of— " (A) the balance in such predecessor account at the close of such last taxable year, or " (B) the amount determined as if the taxpayer had maintained an account described in subsection (a)(1) for such last taxable year, or "(2) in the case of any taxpayer not described in paragraph (1), an amount equal to the largest closing balance the taxpayer would have had for any of the taxpayer's 3 taxable years immediately preceding such first taxable year if the taxpayer had maintained such account throughout such 3 immediately preceding taxable years. "(c)

SUSPENSE ACCOUNT FOR DEFERRED DEDUCTION.— "(1) INITIAL SUSPENSE ACCOUNT.—The amount of

the suspense account at the beginning of the first taxable year for which the taxpayer maintains under this section an account (described in subsection (a)(1)) shall be the amount of the opening balance described in subsection (b) minus the amount, if any, allowed as deductions for prior taxable years for vacation pay accrued but not paid at the close of the taxable year preceding such first taxable year. "(2) ADJUSTMENTS IN SUSPENSE ACCOUNT.-—At the close of each taxable year the suspense account shall be— " (A) reduced by the excess, if any, of the amount in the suspense account at the beginning of the taxable year over the amount in the account described in subsection (a)(1) at the close of the taxable year (after making the additions and charges for such taxaole year provided in subsection (a)), or " (B) increased (but not to an amount greater than the initial balance of the suspense account) by the excess, if any

�


text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/795

 88 STAT. ]

PUBLIC LAW 93-625-JAN. 3, 1975

2111

of the amount in the account described in subsection (a)(1) at the close of the taxable year (after making the additions ,; and charges for such taxable year provided in subsection (a)) over the amount in the suspense account at the beginning of the taxable year. "(3) Section 381 ACQUISITIONS.—The application of this subsection to any acquisition to which section 381(a) applies shall be ^e use 38i. determined under regulations prescribed by the Secretary or his delegate. " (d) ELECTION.—An election under this section shall be made at such time and in such manner as the Secretary or his delegate may by regulations prescribe. " (e) CHANGES I N ACCOUNTING METHOD.— " (1) ESTABLISHMENT OF ACCOUNT NOT CONSIDERED CHANGE.—

The establishment of an account described in subsection (a)(1) shall not be considered a change in method of accounting for purposes of section 446(e) (relating to requirement respecting change of accounting method), and no adjustment shall be required under section 481 by reason of the establishment of such account. "(2)

CERTAIN

TAXPAYERS

TREATED

AS HAVING

26 USC 446 26 USC 481

INITIATED

CHANGE.—If the taxpayer treated vacation pay under section 97 26 USC 162 of the Technical Amendments Act of 1958, as amended, for his ote. last taxable year ending before January 1, 1973, and if such taxpayer fails to make an election under this section for his first taxable year ending after December 31, 1972, then, for purposes of section 481, such taxpayer shall be treated as having initiated 26 USC 481 a change in method of accounting with respect to vacation pay for his first taxable year ending after December 31, 1972." (b) CLERICAL AMENDMENT.—The table of sections for such subpart C is amended by adding at the end thereof the following: "Sec. ^63. Accrual of vacation pay." (c) CERTAIN INCREASES I N SUSPENSE ACCOUNT INCLUDED I N GROSS INCOME.—

(1) Section 81 is amended to read as follows: "SEC. 81. CERTAIN INCREASES IN SUSPENSE ACCOUNTS. "There shall be included in gross income for the taxable year for which an increase is required— " (1) CERTAIN DEALERS' RESERVES.—The amount of any increase in the suspense account required by paragraph (4)(B) (ii) of section 166(g) (relating to certain debt obligations guaranteed by dealers). "(2) VACATION PAY.—The amount of any increase in the suspense account required by paragraph (2)(B) of section 463(c) (relating to accrual of vacation p a y). " (2) The table of sections for part II of subchapter B of chapter 1 is amended by striking out the item relating to section 81 and inserting in lieu thereof the following: "Sec. 81. Certain increases in suspense accounts.". (d)

EFFECTIVE

DATES.—

(1) Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after December 31, 1973.

26 USC si.

26 USC i66. Ante, p. 2109.

26 USC 463 note.

�


text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/796

 2112

PUBLIC LAW 93-625-JAN. 3, 1975

26 USC 162 note.

26 USC 167 note.

26"use 1250.

26 USC 167.

26 USC

167

note.

26 USC 1250,

26 USC

167

note.

[88 STAT.

(2) If the taxpayer maintained an account for vacation pay under section 97 of the Technical Amendments Act of 1958, as amended, for his last taxable year ending before January 1, 1973, the amendments made by this section shall apply to taxable years ending after December 31, 1972. SEC. 5. APPLICATION OF CLASS LIFE SYSTEM TO REAL PROPERTY. (a) GENERAL RULE. — I n the case of buildings and other items of

section 1250 property (within the meaning of section 1250(c) of the Internal Revenue Code of 1954) placed in service before the effective date of the class lives first prescribed by the Secretary of the Treasury or his delegate under section 167(m) of such Code for the class in which such property falls, if an election under such section 167(m) applies to the taxpayer for the taxable year in which such property is placed in service, the taxpayer may, in accordance with regulations prescribed by the Secretary of the Treasury or his delegate, elect to determine the useful life of such property— (1) under Revenue Procedure 62-21 (as amended and supplemented) as in effect on December 31, 1970, or (2) on the facts and circumstances. (b) REPEAL OF PRIOR TRANSITIONAL RULE. — Paragraph (1) of section 109(e) of the Revenue Act of 1971 (Public Law 92-178) is hereby repealed. (c)

CONFORMING

AMENDMENT.—Section

1250(a)(1)(C) (ii)

is

amended by striking "January 1, 1975" and in lieu thereof inserting "January 1, 1976". (d) EFFECTIVE DATE.—The amendments made by this section shall apply with respect to property placed in service after December 31, 1973.

SEC. 6 REAL ESTATE INVESTMENT TRUSTS; TREATMENT OF FORE. CLOSURE PROPERTY. 26 USC 856.

(a) FORECLOSURE PROPERTY.—Section 856 (defining real estate investment trust) is amended by adding at the end thereof the following new subsection: " (e) SPECIAL RULES FOR FORECLOSURE PROPERTY.— "(1) FORECLOSURE PROPERTY DEFINED.—For purposes of this

part, the term 'foreclosure property' means any real property (including interests in real property), and any personal property incident to such real property, acquired by the real estate investment trust as the result of such trust having bid in such property at foreclosure, or having otherwise reduced such property to ownership or possession by agreement or process of law, after there was default (or default was imminent) on a lease of such property or on an indebtedness which such property secured. "(2)

GRACE PERIOD.—Except as provided in paragraph

(3),

property shall cease to be foreclosure property with respect to the real estate investment trust on the date which is 2 years after the date such trust acquired such property. "(3) EXTENSIONS.—If the real estate investment trust establishes to the satisfaction of the Secretary or his delegate that an extension of the grace period is necessary for the orderly liquidation of the trust's interest in such property, the Secretary or his delegate may extend the grace period for such property. Any such extension shall be for a period of not more than 1 year, and not more than 2 extensions shall be granted with respect to any property. "(4)

TERMINATION OF GRACE PERIOD I N CERTAIN CASES.—Any

foreclosure property shall cease to be such on the first day (occur-

�


text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/797

 88 STAT. ]

PUBLIC LAW 93-625-JAN. 3, 1975

ring on or after the day on which the real estate investment trust acquired the property) on which— " (A) a lease is entered into with respect to such property which, by its terms, will give rise to income which is not described in subsection (c)(3) (otherthan subparagraph (F) of such subsection), or any amount is received or accrued, directly or indirectly, pursuant to a lease entered into on or after such day which is not described in such subsection, " (B) any construction takes place on such property (other than completion of a building, or completion of any other improvement, where more than 10 percent of the construction of such building or other improvement was completed before default became imminent), or " (C) if such day is more than 90 days after the day on which such property was acquired by the real estate investment trust and the property is used in a trade or business which is conducted by the trust (other than through an independent contractor (within the meaning of section (d)(3)) from whom the trust itself does not derive or receive any income). " (5) TAXPAYER MUST MAKE ELECTION.—Property shall be treated as foreclosure property for purposes of this part only if the real estate investment trust so elects (in the manner provided in regulations prescribed by the Secretary or his delegate) on or before the due date (including any extensions of time) for filing its return of tax under this chapter for the taxable year in which such trust acquires such property. Any such election shall be irrevocable." (b) MODIFICATION or HOLDING FOR SALE RULE.—Section 856(a)(4) (defining real estate investment trust) is amended by inserting after "property" the following:" (other than foreclosure property, as defined in subsection (e)) ". (c) TAX ON INCOME FROM FORECLOSURE PROPERTY.—Section 857(b)

2113

>

^6 USC sse. ^"^^' P- 2112. ^^ " ^ ^ *^^'

(relating to method of taxation of real estate investment trusts, etc.) is amended by redesignating paragraph (4) as paragraph (5) and by inserting after paragraph (3) the following new paragraph: " (4) INCOME FROM FORECLOSURE PROPERTY.—

" (A) IMPOSITION OF TAX.—There is hereby imposed for each taxable year on the net income from foreclosure property of every real estate investment trust a tax determined by applying section 11 to such income as if such income constituted the taxable income of a corporation taxable under section 11, For purposes of the preceding sentence, the surtax exemption shall be zero. " (B) N E T INCOME FROM FORECLOSURE PROPERTY.—For pur-

26 USC 11.

"^et income

poses of this part, the term 'net income from foreclosure p'^oper°y!''^°^ ^'^^ property' means the excess of— " (i) gain from the sale or other disposition of foreclosure property described in section 1221(1) and the 26 USC 1221. gross income for the taxable year derived from foreclosure property (as defined in section 856(e)), but only ^"'®' P. 2112. to the extent such gross income is not described in subparagraph (A), (B), (C), (D), or (E) of section 856(c)(3), over 26 USC sse. "(ii) the deductions allowed by this chapter which are directly connected with the production of the income referred to in clause (i). "

�


text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/798

 2114

PUBLIC LAW 93-625-JAN. 3, 1975

26 USC 856.

Ante,

p. 2112.

26 USC 857. 26 USC 561.

26 USC 857.

26 USC 856 note. 26 USC 8 5 6.

'H

[88 STAT.

(d) TECHNICAL AMENDMENTS.—

(1) Paragraphs (2) and (3) of section 856(c) (relating to limitations) are each amended by striking out "and" at the end of subparagraph (D), by adding "and" at the end of subparagraph (E), and by adding at the end thereof the following new subparagraph: " (F) income and gain derived from foreclosure property (as defined in subsection (e)); ". ^2) Section 857(a)(1) (relating to requirements applicable to real estate investment trusts) is amended to read as follows: "(1) the deduction for dividends paid during the taxable year ^^g defined in section 561, but determined without regard to capital gains dividends) equals or exceeds the sum of— " (A) 90 percent of the real estate investment trust taxable income for the taxable year (determined without regard to the deduction for dividends paid (as defined in section 561)); and " (B) 90 percent of the excess of (i) the net income from foreclosure property over (ii) the tax imposed on such income by subsection (b)(4)(A), and". ^3^ Section 857(b)(2) (defining real estate investment trust taxable income) is amended by adding at the end thereof the following new subparagraph: " (F) There shall be excluded an amount equal to the net income from foreclosure property." (4) Section 857(b)(2)(C) is amended by inserting before the the period at the end thereof "and shall be computed without regard to that portion of such deduction which is attributable to the amount excluded under subparagraph (F) ". (e) EFFECTIVE DATE.—The amendments made by this section apply to foreclosure property acquired after December 31, 1973. Notwithstanding the provisions of section 856(e)(5) of the Internal Revenue Code of 1954 (as added by subsection (a) of this section) any taxpayer required to make an election with respect to foreclosure property sooner than 90 days after the date of enactment of this Act, may make that election at any time before the 91st day after the date of enactment of this Act. SEC. 7. INCREASE IN INTEREST CHARGED AND PAID IN CONNECTION WITH DEFICIENCIES, ETC. (a) INCREASE I N INTEREST RATE.—

(1) Chapter 67 (relating to interest) is amended by adding at the end thereof the following new subchapter:

"Subchapter C—Determination of interest rate 26 USC 6621,

6602 ""^eiiTsh 7426*. ' '

"SEC. 6621. Determination of rate of interest. "SEC. 6621. DETERMINATION OF RATE OF INTEREST.

" (a) IN GENERAL.—The rate of interest under sections 6601(a), ^^^^' 6611 (a), 6332(c)(1), and 7426 (g) of this title, and under section 2411(a) of title 28 is 9 percent per annum, or such adjusted rate as is established by the Secretary or his delegate under subsection (b). " (b) ADJUSTMENT OF INTEREST RATE.—The Secretary or his delegate shall establish an adjusted rate of interest for the purpose of subsection (a) not later than October 15 of any year if the adjusted prime rate charged by banks during September of that year, rounded to the nearest full percent, is at least a full percentage point more or less than the interest rate which is then in effect. Any such adjusted rate of interest shall be equal to the adjusted prime rate charged by banks, rounded to the nearest full percent, and shall become effective

�


text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/799

 88 STAT. ]

PUBLIC LAW 93-625-JAN. 3, 1975

on February 1 of the immediately succeeding year. An adjustment provided for under this subsection may not be made prior to the expiration of 23 months following the date of any preceding adjustment under this subsection which changes the rate of interest. "'(c) DEFINITION OF P R I M E RATE.—For purposes of subsection (b), the term 'adjusted prime rate charged by banks' means 90 percent of the average predominant prime rate quoted by commercial banks to large businesses, as determined by the Board of Governors of the Federal Reserve System." (2) The following provisions are each amended by striking out "the rate of 6 percent per annum" and inserting in lieu thereof the following: "an annual rate established under section 6621": (A) section 6601(a) (relating to interest on underpayments), (B) section 6602 (relating to interest on erroneous refunds recoverable by suit), (C) section 6611(a) (relating to interest on overpayments), (D) section 6332(c)(1) (relating to interest with respect to failure to surrender property subject to levy), and (E) section 7426(g) (relating to interest on judgments with respect to property wrongfully levied upon). Section 2411(a) of title 28 of the United States Code (relating to interest on judgments for overpayments of tax) is amended by striking out "the rate of 6 per centum per annum" and inserting in lieu thereof: "an annual rate established under section 6621 of the Internal Revenue Code of 1954".

2115

^"^^' P* 2^^'*26 USC 66oi. ^^ "^"^ ^^^'226 USC 66ii. 26 USC 63S2. ^6 USC 7426.

(b) TERMINATION OF R E D U C E D I N T E R E S T R A T E I N CERTAIN C A S E S. —

(1) CERTAIN EXTENSIONS OF TIME.—Section 6601 is amended by

striking out subsection (b) (relating to extensions of time in the case of certain estates) and subsection (j) (relating to extensions of time in the case of certain expropriation less), and by redesignating subsections (c), (d), (e), (f), (g), (h), (i), (k), and (1) as subsections (b), (c), (d), (e), (f), (g), (h), (i), and (j), respectively. (2) DEBT-FINANCED PROPERTY.—Section 514(b)(3)(D) (relating to interest with respect to certain unrelated debt-financed income) is amended by striking out the last sentence.

26 USC 6601.

26 USC 514.

(c) I N C R E A S E I N P E N A L T Y FOR F A I L U R E To P A Y E S T I M A T E D I N C O M E

TAX.—Section 6654(a) (relating to failure by individuals to pay estimated income tax) and sections 6655(a) and (g)(1) (relating to failure by corporations to pay estimated income tax) are each amended by striking out "the rate of 6 percent per annum" and inserting in lieu thereof the following: "an annual rate established under section 6621".

26 USC 6654. 26 USC 6655.

(d) CONFORMING AMENDMENTS.—

(1) Section 6163(c) is amended to read as follows: "(c)

26 USC 6I63.

CROSS REFERENCE.—

"For authority of the Secretary or his delegate to require security in the case of an extension under this section, see section 616.5."

(2) Sections 6166(g) and 6167(e) are each amended by striking out the last sentence. (3) Sections 6166(k) and 6167(h) are each amended by striking out paragraph (1) and by redesignating paragraphs (2) and (3) as paragraphs (1) and (2), respectively. (4) Section 6504(15) is amended by striking out "6601(h)" and inserting in lieu thereof "6601 (g) ". (5) The table of subchapters for chapter 67 is amended by adding at the end thereof the following: "SUBCHAPTER 0. Determination of Interest Rate.".

26 USC 6166, 6167.

26 USC 6504

�


text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/800

 2116 26 USC 6621 note.

26 USC 861,

26 USC 4911.

26 USC 2104.

26 USC 861

26use5oi.

PUBLIC LAW 93-625-JAN. 3, 1975

[88

STAT.

(e) EFFECTIVE DATE.—The amendments made by this section shall take effect on July 1, 1975, and apply to amounts outstanding on such date or arising thereafter. SEC. 8. INTEREST ON CERTAIN DEPOSITS, ETC., IN THE UNITED STATES. The last sentence of section 861(c) (relating to interest on deposits, etc.) is amended by striking out "December 31, 1975," and inserting in lieu thereof "December 31, 1976,". SEC. 9. EXCLUSION OF INTEREST ON CERTAIN OBLIGATIONS ISSUED PRIOR to 1971. (a) IN GENERAL.—Section 861(a)(1) (relating to income from sources within the United States) is amended— (1) by striking out "and" at the end of subparagraph (F), (2) by striking out the period at the end of subparagraph (G) and inserting in lieu thereof a comma and the word "and", and (3) by adding at the end thereof the following new subparagraph: " (H) interest on a debt obligation which was part of an issue which— " (i) was part of an issue outstanding on April 1, 1971, " (ii) was guaranteed by a United States person, " (iii) was treated under chapter 41 as a debt obligation of a foreign obligor, "(iv) as of June 30, 1974, had a maturity of not more than 15 years, and " (v) when issued, was purchased by one or more underwriters for the purpose of distribution through resale.". ^)3^ CoNFOKMixd AMENDMENT.—The 1 ast Sentence of section 2104(c) (relating (o debt obligations treated as property within the United States) is amended by striking out "or section 8 6 1 (a)(1)(G) " and inserting in lieu thereof a comma and "section 861(a)(1)(G), or section 861(a)(1)(H) ". ^(3^ EFFECTIVE DATE.—The amendment made by subsection (a) applies to interest paid after the date of enactment of this Act, and the amendment made by subsection (b) applies with respect to estates of decedents dying after such date. SEC. 10. TAX ON CERTAIN INCOME OF POLITICAL ORGANIZATIONS. (a) GENERAL RULE.—Subchapter F of chapter 1 (relating to exempt organizations) is amended by adding at the end thereof the following new part:

"PART VI—POLITICAL ORGANIZATIONS 26 USC 527.

"Sec. 527. Political Organizations. «sEC. 527. POLITICAL ORGANIZATIONS. (a) GENERAL RULE. — A political organization shall be subject to taxation under this subtitle only to the extent provided in this section. A political organization shall be considered an organization exempt from income taxes for the purpose of any law which refers to organizations exempt from income taxes. "(b)

26 USC 11.

TAX IMPOSED.—

"(1) IN GENERAL.—A tax is hereby imposed for each taxable year on the political organization taxable income of every political organization. Such tax shall consist of a normal tax and surtax computed as provided in section 11 as though the political organization were a corporation and as though the political organization taxable income were the taxable income referred to

�


text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/801

 88 STAT. ]

PUBLIC LAW 93-625-JAN. 3, 1975

2117

in section 11. For purposes of this subsection, the surtax exemption provided by section 11(d) shall not be allowed. "(2)

ALTERNATIVE TAX IN CASE or CAPITAL GAINS.—If for

any

taxable year any political organization has a net section 1201 gain, then, in lieu of the tax imposed by paragraph (1), there is hereby imposed a tax (if such a tax is less than the tax imposed by paragraph (1)) which shall consist of the sum of— " (A) a partial tax, computed as provided by paragraph (1), on the political organization taxable income determined by reducing such income by the amount of such gain, and " (B) an amount determined as provided in section 1201 (a) on such gain. "(c)

26 USC 11,

26 USC 1201.

POLITICAL ORGANIZATION TAXABLE INCOME DEFINED.— "(1) TAXABLE INCOME DEFINED.—For purposes of this

section, the political organization taxable income of any organization for any taxable year is an amount equal to the excess (if any) of— " (A) the gross income for the taxable year (excluding any exempt function income), over " (B) the deductions allowed by this chapter which are directly connected with the production of the gross income (excluding exempt function income), computed with the modifications provided in paragraph (2). " (2) MODIFICATIONS.—For purposes of this subsection— " (A) there shall be allowed a specific deduction of $100, " (B) no net operating loss deduction shall be allowed under section 172, and ^6 USC 172. " (C) no deduction shall be allowed under part VIII of subchapter B (relating to special deductions for 26 USC 241. corporations). "(3) EXEMPT FUNCTION INCOME.—For purposes of this subsection, the term 'exempt function income' means any amount "Exempt func received as— _ _ tion income." " (A) a contribution of money or other property, " (B) membership dues, a membership fee or assessment from a member of the political organization, or " (C) proceeds from a political fundraising or entertainment event, or proceeds from the sale of political campaign materials, which are not received in the ordinary course of any trade or business, to the extent such amount is segregated for use only for the exempt function of the political organization. "(d)

CERTAIN USES NOT TREATED AS INCOME TO CANDIDATE.—For

purposes of this title, if any political organization— "(1) contributes any amount to or for the use of any political organization which is treated as exempt from tax under subsection (a) of this section, " (2) contributes any amount to or for the use of any organization described in paragraph (1) or (2) of section 509(a) which is exempt from tax under section 501(a), or "(3) deposits any amount in the general fund of the Treasury or in the general fund of any State or local government, such amount shall be treated as an amount not diverted for the personal use of the candidate or any other person. No deduction shall be allowed under this title for the contribution or deposit of any amount described in the preceding sentence.

38-194 O - 76 - 51 Pt. 2

^^ "^^ ^°^26 USC 501.

�


text:
Page:United States Statutes at Large Volume 88 Part 2.djvu/802

 2118

26 USC 271.

PUBLIC LAW 93-625-JAN. 3, 1975

[88 STAH

" (e) OTHER DEFINITIONS.—For purposes of this section— "(1) POLITICAL ORGANIZATION.—The term 'political organization' means a party, committee, association, fund, or other organization (whether or not incorporated) organized and operated primarily for the purpose of directly or indirectly accepting contributions or making expenditures, or both, for an exempt function. "(2) EXEMPT FUNCTION.—The term 'exempt function' means the function of influencing or'attempting to influence the selection, nomination, election, or appointment of any individual to any Federal, State, or local public office or office in a political organization, or the election of Presidential or Vice-Presidential electors, whether or not such individual or electors are selected, nominated, elected, or appointed. "(3) CONTRIBUTIONS.—The term 'contributions' has the meaning given to such term by section 271(b)(2). "(4) EXPENDITURES.—The term 'expenditures' has the meaning given to such term by section 271(b)(3). "(f) EXEMPT ORGANIZATION W H I C H I S NOT POLITICAL ORGANIZATION MUST INCLUDE CERTAIN AMOUNTS IN GROSS INCOME.—

26 USC 501.

"Net invest-

inc ome.

26 USC 511.

"(1) IN GENERAL.—If an organization described in section 501(c) which is exempt from tax under section 501(a) expends any amount during the taxable year directly (or through another organization) for an exempt function (within the meaning of subsection (e)(2)), then, notwithstanding any other provision of law, there shall be included in the gross income of such organization for the taxable year, and shall be subject to tax under subsection (b) as if it constituted political organization taxable income, an amount equal to the lesser of— " (A) the net investment income of such organization for the taxable year, or " (B) the aggregate amount so expended during the taxable year for such an exempt function. " ^ 2) N E T INVESTMENT INCOME.

tion, the tcmi 'uct investment income' means the excess of— " (A) the gross amount of income from interest, dividends, rents, and royalties, plus the excess (if any) of gains from the sale or exchange of assets over the losses from the sale or exchange of assets, over " (B) the deductions allowed by this chapter which are directly connected with the production of the income referred to in subparagraph (A). For purposes of the preceding sentence, there shall not be taken into account items taken into account for purposes of the tax imposed by section 511 (relating to tax on unrelated business income). "(3)

26 USC 501.

For purpOSCS of t h i s SubsCC-

CERTAIN SEPARATE SEGREGATED FUNDS.—For purposes of

this subsection and subsection (e)(1), a separate segregated fund (within the meaning of section 610 of title 18 or of any similar State statute, or within the meaning of any State statute which permits the segregation of dues moneys for exempt functions (within the meaning of subsection (e)(2))) which is maintained by an organization described in section 501(c) which is exempt from tax under section 501(a) shall be treated as a separate organization. " (g) TREATMENT or NEWSLETTER F U N D S. —

"(1) IN GENERAL.—For purposes of this section, a fund established and maintained by an individual who holds, has been

�