text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1073

 CONCURRENT RESOLUTIONS—APR. 26, 1984

98 STAT. 3445

ADJOURNMENT—SENATE AND HOUSE OF REPRESENTATIVES

Apr, ii, 1984 [S. Con. Res. 103]

Resolved by the Senate (the House of Representatives concurring), That when the Senate adjourns on Wednesday April 11, 1984, Thursday, April 12, 1984, or Friday, April 13, 1984, pursuant to a motion made by the M^'ority Leader, or his designee, in accordance with this resolution, it stand adjourned until 11:00 o'clock a.m. on Tuesday, April 24, 1984, and that when the House of Representatives ad^joums on Thursday April 12, 1984, or Friday, April 13, 1984, pursuant to a motion made by the Majority Leader, or his designee, in accordance with this resolution, it stand adjourned until 12:00 o'clock meridian on Tuesday, April 24, 1984. SEC. 2. The Speaker of the House and the Majority Leader of the Senate, acting jointly after consultation with the Minority Leader of the House and the Minority Leader of the Senate, shall notify the Members of the House and the Senate, respectively, to reassemble whenever, in their opinion, the public interest shall warrant it. Agreed to April 11, 1984.

ADJOURNMENT—SENATE AND HOUSE OF

Apr. 12, 1984

REPRESENTATIVES

[S. Con. Res. 104]

Resolved by the Senate (the House of Representatives concurring). That when the Senate adjourns on Thursday, April 12, 1984, or on Friday, April 13, 1984, or on Saturday, April 14, 1984, and when the House of Representatives adjourns on Thursday, April 12, 1984, or on Friday, April 13, 1984, or on Saturday, April 14, 1984, they stfmd adjourned pursuant to the provisions of Senate Concurrent Resolution 103. Agreed to April 12, 1984.

ELMER E. RASMUSON—COMMENDATION FOR CONTRIBUTIONS TO THE INTERNATIONAL NORTH PACIFIC FISHERIES COMMISSION Whereas, Elmer E. Rasmuson will retire as Chairman of the International North Pacific Fisheries Commission (INPFC) in June, 1984 after fifteen years of service on that body; Whereas, Elmer E. Rasmuson has been a principal force in the development and msmagement of the fisheries of the North Pacific;

,,«,,«, re n i lRes. 108] [S. Con.. i l

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1074

 98 STAT. 3446

CONCURRENT RESOLUTIONS—MAY 2, 1984

Whereas, Elmer E. Rasmuson directed the INPFC toward its goal as stated in the protocol "to promote and coordinate scientific studies relating to the fishery resources of the North Pacific Ocean... and aid in the conservation of these fishery resources"; Whereas, Elmer E. Rasmuson was instrumental in the renegotiation of the INPFC Protocol in 1978 which significantly advanced United States fishing interests; Whereas, Elmer E. Rasmuson has commissioned the preparation of a history of the International North Pacific Fisheries Commission to promote the goals and purpose of the Commission; and Whereas, Elmer E. Rasmuson served as the first chairman of the North Pacific Fisheries Management Council pursuant to the Fishery Conservation and Management Act of 1976, and established that council in the forefront of fisheries management in the United States: Now, therefore, be it Resolved by the Senate (the House of Representatives concurring). That the Congress of the United States of America commends Elmer E. Rasmuson for his exemplary contributions to the International North Pacific Fisheries Commission and for the promotion of its goals and purposes. Agreed to April 26, 1984.

May 2, 1984 [H. Con. Res. 275]

COLOMBIA—DRUG PRODUCTION AND INTERDICTION EFFORTS Whereas the importation of cocaine and marihuana into the United States is of major, continuing concern to the Congress; Whereas during the week of March 11, 1984, the Government of Colombia undertook a series of raids during which a record total of over twelve metric tons of cocaine was seized; Whereas while the Colombian interdiction efforts are increasingly effective, control of illicit cultivation and production requires the use of technologically advanced, systematic eradication programs; and Whereas Colombia, as well as the United States, suffers the effects of drug abuse, thus sharing a common need to bring this illicit production under control: Now, therefore, be it Resolved by the House of Representatives (the Senate concurring), That the Congress— (1) commends the Government of Colombia for its recent seizure of record amounts of cocaine; and (2) congratulates the Government of Colombia and the Colombian National Council on Dangerous Drugs on the recent decision to conduct experimental testing of herbicidal eradication methods which can be used to eliminate the cultivation of both cannabis and coca; and (3) expresses its hope and encouragement that the comprehensive pilot program which has now begun becomes the start of a

�

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


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1075

 CONCURRENT RESOLUTIONS—MAY 17, 1984

98 STAT. 3447

sustained program to eliminate all illicit cultivation. SEC. 2. The Congress hereby deplores the brutal assassination on April 30, 1984, of the Minister of Justice of Colombia, Rodrigo Lara Rodrigo Lara Bonilla, a leader in the fight against illicit narcotics in Colombia, Bonilla. and extends its condolences to the Government of Colombia, his family, and his friends. Agreed to May 2, 1984.

1984 OLYMPIC TORCH RELAY THROUGH CAPITOL GROUNDS

May lo, 1984 [H. Con. Res. 295]

Resolved by the House of Representatives (the Senate concurring), That, on May 14, 1984, or on such other day as the President of the Senate and the Speaker of the House of Representatives may jointly authorize, the 1984 Olympic torch relay may be run through the United States Capitol Grounds as part of the journey of the Olympic torch from Olympia, Greece, to the XXIII 01)mipic games in Los Angeles, California. SEC. 2. The Capitol Police Board shall take such action as may be necessary or appropriate to carry out the first section of this resolution. Agreed to May 10, 1984.

UNKNOWN AMERICAN SERVICEMAN WHO DIED IN SOUTHEAST ASIA DURING VIETNAM ERA— LYING IN STATE IN UNITED STATES CAPITOL Resolved by the House of Representatives (the Senate concurring), That during the period beginning on May 25, 1984, and ending on May 28, 1984, the rotunda of the United States Capitol may be used for the Iying in state of the remains of the unknown American who lost his life while serving in the Armed Forces of the United States in Southeast Asia during the Vietnam era and who has been selected to be buried in the Memorial Amphitheater at Arlington National Cemetery, and for the conduct of ceremonies in connection with that use. SEC. 2. The Architect of the Capitol may prescribe appropriate conditions for physical preparations with respect to the use of the rotunda authorized by the first section. SEC. 3. The Speaker, after consultation with the minority leader, shall be authorized to appoint a delegation representing the House and the majority leader of the Senate, after consultation with the

,, ^_„^^ ^ay ^^ ^984 [« con. Res. 296]

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1076

 98 STAT. 3448

CONCURRENT RESOLUTIONS—MAY 18, 1984

minority leader, shall be authorized to appoint a delegation representing the Senate. Agreed to May 17, 1984.

May 18, 1984 [H. Con. Res. 304]

ELENA BONNER AND ANDREI SAKHAROV—U.S. SUPPORT FOR RELEASE FROM IMPRISONMENT AND EMIGRATION FROM U.S.S.R. Whereas the Final Act of the Conference on Security and Cooperation in Europe commits the signatory countries to respect human rights and fundamental freedoms; Whereas the signatory countries have pledged themselves to "fulfill in good faith their obligations under international law"; Whereas the Universal Declaration of Human Rights guarantees to all the rights of freedom of thought, conscience, religion, opinion, and expression; Whereas the International Covenant on Civil and Political Rights guarantees that everyone shall have the right to freedom of thought, conscience, and religion, the right to hold opinions without interference, and the right of freedom of expression; Whereas the Union of Soviet Socialist Republics signed the Final Act of the Conference on Cooperation and Security in Europe, is a party to the Universal Declaration of Human Rights, and has ratified the International Covenant on Civil and Political Rights; Whereas Principle VII of the Final Act specifically confirms the "right of the individual to know and act upon his rights and duties" in the field of human rights, and Principle IX confirms the relevant and positive role individuals play in the implementation of the provisions of the Final Act; Whereas Nobel Laureate Andrei Sakharov, leader of the human rights movement in the Soviet Union, was arrested and exiled to Gorky in direct contravention of Principle VII of the Helsinki Final Act, the Universal Declaration of Human Rights, and the International Covenant on Civil and Political Rights; Whereas Doctor Sakharov's wife, Elena Bonner, has recently been detained and charged with anti-Soviet ajgitation and is in urgent need of medical treatment unavailable in the Soviet Union; and Whereas Doctor Sakharov has, as a last resort, begun a hunger strike in an attempt to have the charges against his wife dismissed and so that she may be given the exit visa denied her in the past for the purpose of obtaining medical treatment abroad: Now, therefore, be it Resolved by the House of Representatives (the Senate concurring). That it is the sense of the Congress that, in accordance with the Final Act of the Conference on Security and Cooperation in Europe, the Universal Declaration of Human Rights, and the International Covenant on Civil and Political Rights, the Union of Soviet Socialist Republics should void all charges against Elena Bonner, issue her an exit visa for the purpose of obtaining medical care outside the Soviet

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1077

 CONCURRENT RESOLUTIONS—JUNE 15, 1984

98 STAT. 3449

Union, and allow Andrei Sakharov and Elena Bonner to live in the country of their choice. SEC. 2. The Congress urges the President— (1) to protest, in the strongest possible terms and at the highest levels, the detention of and charges against Elena Bonner and the continued refusal of an exit visa for Miss Bonner, and to call upon the Soviet Union to meet the demands of Doctor Sakharov's hunger strike. (2) to call upon all other signatory nations of the Final Act of the Conference on Security and Cooperation in Europe to join in such protests and urge that the Sakharovs be allowed to emigrate to the country of their choice. SEC. 3. The Clerk of the House shall transmit copies of this resolution to the Soviet Ambassador to the United States and to the Chairman of the Presidium of the Supreme Soviet of the Union of Soviet Socialist Republics. Agreed to May 18, 1984.

ADJOURNMENT—HOUSE O F REPRESENTATIVES AND SENATE

May24, 1984 [H. Con. Res. 313]

Resolved by the House of Representatives (the Senate concurring), That when the House adjourns on Thursday, May 24, 1984, it stand adjourned until 12 o'clock meridian on Wednesday, May 30, 1984, and that when the Senate adjourns on Thursday, May 24, 1984, or on Friday, May 25, 1984, or on Saturday, May 26, 1984, pursuant to a motion made by the Majority Leader in accordance with this resolution, it stand adjourned until 11 o'clock ante meridiem on Thursday, May 31, 1984. Agreed to May 24, 1984.

CORRECTIONS IN ENROLLMENT O F H.R. 1149

Junei5, 1984 [H. Con. Res. 316]

Resolved by the House of Representatives (the Senate concurring), That in the enrollment of the bill (H.R. 1149), entitled "An Act to Ante, p. 272. designate certain national forest system and other lands in the State of Oregon for inclusion in the National Wilderness Preservation System, and for other purposes", the Clerk of the House of Representatives shall make the following corrections: (1) In section 3, paragraph (13) after "certain lands in" strike the words "and adjacent to". (2) In section 3, paragraph (21) change "Glacier Wilderness;" to "Monument Rock Wilderness;".

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1078

 98 STAT. 3450

CONCURRENT RESOLUTION S — J U N E 15, 1984

(3) In subsection 7(d) after "those national forest system roadless lands" strike "which were evaluated". Agreed to June 15, 1984.

June 15, 1984

[H. Con. Res. 226]

B A H A I S — UNITED STATES APPEAL TO

GOVERNMENT OF IRAN Whereas more than one hundred and fifty members of the Baha'i faith have been brutally executed by Iranian authorities since the 1979 Islamic revolution; Whereas many Baha'is in Iran have disappeared and others have been tortured, persecuted, and deprived of their fundamental rights to personal property and employment; Whereas an edict issued by Iran's Prosecutor General on August 29, 1983, has far-reaching implications that threaten the lives of three hundred thousand Baha'is residing in Iran and places the future practice of Baha'ism in jeopardy by dismantling the administrative structure of the Baha'i religion; and Whereas these actions for the first time establish an expressed national policy which lays the legal foundation for executions, arrests, the confiscation of property, denial of jobs and pensions, expulsion of Baha'i children from schools, and other pressures which may be brought to bear by Iranian authorities on the Baha'is: Now, therefore, be it Resolved by the House of Representatives (the Senate concurring), That the Congress— (1) holds the Government of Iran responsible for upholding the rights of all its nationals, including the Baha'is; (2) condemns the recent decision taken by the Government of Iran to destroy the Baha'i faith by labeling as "criminal acts" all Baha'i teaching and organized religious activities, including the attempts by Baha'is to elect their own local and national leaders, to meet in assemblies, to communicate among themselves, and to work for volunteer committees; and (3) calls upon the President— (A) to work with appropriate foreign governments and the allies of the United States in forming an appeal to the Government of Iran concerning the Baha'is; (B) to cooperate fully with the United Nations in its efforts on behalf of the Baha'is and to lead such efforts whenever it is possible and appropriate to do so; and (C) to provide, and urge others to provide, for humanitarian assistance for those Baha'is who flee Iran. SEC. 2. The Clerk of the House of Representatives shall transmit a copy of this concurrent resolution to the President. Agreed to June 15, 1984.

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1079

 CONCURRENT RESOLUTIONS—JUNE 28, 1984 SOVIET UNION'S NONDELIVERY OF MAIL ORIGINATING IN UNITED STATES Whereas the integrity of the mail service between the United States and the Soviet Union is being called into question by postal patrons in the United States and by postal patrons of 17 other countries who assert that postal items are systematically not being delivered to selected addresses in the Soviet Union; Whereas the Subcommittee on Postal Operations has documented these facts with over 2,000 exhibits and testimony from witnesses at hearings on this matter; Whereas the explanations required under international law and given by the Soviet postal administration regarding the nondelivery of mail to certain addresses have consistently been untimiely and inadequate; Whereas the mail which is not being delivered typically is between family members or persons sharing a religious bond and typically consists of personal correspondence or gifts of articles for personal use; Whereas the nondelivery of mail which is deliverable as addressed and which does not contain prohibited articles is an interference by the Soviet Union with internationaly recognized human rights guaranteed to all persons by the Universal Declaration of Human Rights, the International Covenant on Civil and Political Rights, and the Helsinki Final Act of the Conference on Security and Cooperation in Europe; and Whereas the systematic exclusion of certain persons from international mail service also violates the Articles of the Constitution of the Universal Postal Union (with protocols), the general regulations of the Universal Postal Union with final protocol and annex, the Universal Postal Convention with final protocol and detailed regulations, and the Constitution of the Union of Soviet Socialist Republics: Now, therefore be it Resolved by the House of Representatives (the Senate concurring). That it is the sense of the Congress— (1) that the President, through the Secretary of State, should express to the Government of the Soviet Union the disapproval of the American people of the Soviet Union's— (A) systematic nondelivery of properly addressed mail originating in the United States to the persons to whom it is addressed; and (B) violation of the Articles of the Constitution of the Universal Postal Union (with protocols), the general regular tions of the Universal Postal Union with final protocol and annex, the Universal Postal Convention with final protocol and detailed regulations, and the Final Act of the Conference on Security and Cooperation in Europe; and (2) that, at the meeting of the Congress of the Universal Postal Union in Hamburg, Germany, from June 18 to July 27, 1984, the representatives of the United States Postal Sendee should— (A) bring the Soviet Union's violations of international law governing international mail to the attention of the

98 STAT. 3451 June28, 1984 [H. Con. Res. 294]

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1080

 98 STAT. 3452

CONCURRENT RESOLUTIONS—JUNE 29, 1984 representatives of the member countries of the Universal Postal Union, and call upon such countries for support in encouraging the Soviet Union to respect its treaty obligations; (B) request the Universal Postal Union to conduct an investigation of such alleged violations; and (C) consider possible sanctions against the Soviet Union for such violations. Agreed to June 28, 1984.

June 29, 1984 [s. Con. Res. 122]

JOINT COMMITTEE FOR INAUGURAL ARRANGEMENTS, 1984 Resolved by the Senate (the House of Representatives concurring), That a Joint Congressional Committee on Inaugural Ceremonies consisting of three Senators and three Representatives, to be appointed by the President of the Senate and the Speaker of the House of Representatives, respectively, is authorized to make the necessary arrangements for the inauguration of the President-elect and Vice-President-elect of the United States on the 21st day of January 1985. Agreed to June 29, 1984.

June 29, 1984 [S. Con. Res. 127]

U.S. OLYMPIC TEAMS—TRIBUTE ON CAPITOL STEPS Resolved by the Senate (the House of Representatives concurring), That on August 14, 1984, the west front steps of the United States Capitol Building may be used for the purpose of Members of Congress giving tribute to the men and women of the United States Oljmipic Teams and for the conduct of ceremonies in connection with such use. SEC. 2. Physical preparations for the conduct of the ceremonies authorized by the first section shall be carried out by the Architect of the Capitol in accordance with such conditions as he may prescribe. Agreed to June 29, 1984.

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1081

 CONCURRENT RESOLUTIONS—JUNE 29, 1984

98 STAT. 3453

CONTADORA NATIONS INITIATIVE— U.S. SUPPORT Whereas at the initiative of the four Contadora Nations of Colombia, Mexico, Panama, and Venezuela, the Governments of Costa Rica, El Salvador, Guatemala, Honduras, and Nicaragua agreed on January 8, 1984, to Principles for the Implementation of the Commitments Undertaken in the Document of Objectives; Whereas those agreed Principles include specific and significant measures for immediate implementation as well as establishment of a mechanism for development of recommendations for verification, supervision of compliance, and further steps toward a regional peace agreement; Whereas those measures include human and political rights as well as immediate elimination of illegal arms traffic and all forms of support for insurgents; Whereas the National Bipartisan Commission on Central America concluded that "a key objective for the United States should be to promote the development of an independent system of regional relations, backed up by commitments of United States economic resources, diplomatic support, and military assistance" and that the Contadora process deserves "the gratitude and encouragement of all the nations in the hemisphere"; Whereas President Reagan has expressed the United States Government's support for the Contadora process; and Whereas this effort by the countries of the region to resolve their differences peacefully in accordance with internationaly recognized principles deserves the concrete support of the United States and other countries: Now, therefore, be it Resolved by the House of Representatives (the Senate concurring), That the Congress— (1) strongly supports the initiatives taken by the Contadora Nations and the resulting Document of Objectives and Principles for Implementation which have been agreed to by Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua; (2) believes that the United States should support the effort to translate the agreed Principles into practical and concrete arrangements so as to facilitate a comprehensive regional peace agreement based on the principles of noninterference in the affairs of other countries, national reconciliation, and democracy; and (3) believes that in fashioning our policies toward the countries of the region, the Government of the United States should take into consideration the degree of cooperation of Central American governments with the Contadora process in seeking a peaceful and secure solution to Central American conflicts. Agreed to June 29, 1984.

June29, 1984 [H. Con. Res. 261]

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1082

 98 STAT. 3454

CONCURRENT RESOLUTION S — J U N E 29, 1984

June 29, 1984 ADJOURNMENT—HOUSE OF REPRESENTATIVES [H. Con. Res. 334] AND SENATE Resolved by the House of Representatives (the Senate concurring), That when the House adjourns on Friday, June 29, 1984, and that when the Senate adjourns on Friday, June 29, 1984, or on Saturday, June 30, 1984, pursuant to a motiorj made by the Majority Leader in accordance with this resolution, they stand adjourned until 12 o'clock meridian on Monday, July 23, 1984, or until 12 o'clock meridian on the second day after Members are notified to reassemble pursuant to section 2 of this concurrent resolution, whichever occurs first. SEC. 2. The Speaker of the House and the Majority Leader of the Senate, acting jointly after consultation with the Minority Leader of the House and the Minority Leader of the Senate, shall notify the Members of the House and the Senate, respectively, to reassemble whenever, in their opinion, the public interest shall warrant it. Agreed to June 29, 1984.

June 29, 1984 [H. Con. Res. 328]

Ante, p. 494.

CORRECTIONS IN ENROLLMENT O F H.R. 4170 Resolved by the House of Representatives (the Senate concurring), That, in the enrollment of the bill (H.R. 4170) to provide for tax reform, and for other purposes, the Clerk of the House of Representatives shall make the following corrections: D IV I S I O N A — T A X R E FOR M ACT O F 1984 (1) In section 168(j) of the Code (as added by section 31(a) of the bill) strike out "15" and insert in lieu thereof "18" in each of the following provisions of section 168(j): (A) Subclause (III) of paragraph (1)(B). (B) Clause (i) of paragraph (2)(B) (including the heading thereof). (C) Clause (ii) of paragraph (2)(B) (including the heading thereof). (D) Paragraph (2)(D). (E) Paragraph (3)(A) (including the heading thereof). (F) The heading of paragraph (3)(B). (G) Clause (i) of paragraph (3)(B). (H) Clause (ii) of paragraph (3)(C). (I) Paragraph (6)(C) (including the heading thereof). (2) In clause (ii) of section 1680*)(2)(B) of the Code (as added by section 31(a) of the bill) insert "(using a mid-month convention)' after "months". (3) In section 168(j)(2) of the Code (as added by section 31(a) of the bill) strike out subparagraph (F) and insert: "(F) 18-YEAR REAL PROPERTY.—For purposes of this subsection, the term '18-year real property' includes— "(i) low-income housing, and

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1083

 CONCURRENT RESOLUTIONS—JUNE 29, 1984

98 STAT. 3455

"(ii) any property which was treated as 15-year real property under this section (as in effect before the amendments made by the Tax Reform Act of 1984)." (4) In subclause (II) of section 168(j)(4)(E)(ii) of the Code (as added by section 31(a) of the bill) insert "under the lease" after "placed in service". (5) In subclause (I) of section 48(a)(5)(B)(ii) of the Code (as added by section 31(b) of the bill) strike out "and" at the end thereof and insert in lieu thereof "or". (6) In subclause (I) of section 48(a)(5)(B)(iii) (as added by section 31(b) of the bill), strike out "to which section 47(a)(7) applies" and insert in lieu thereof "used under a qualifying lease (as defined in section 47(a)(7)(C))". (7) In subclause (II) of section 48(a)(5)(B)(iii) of the Code (as added by section 31(b) of the bill), strike out "the lease" and insert in lieu thereof "a lease" (8) In section 7701(e)(3) of the Code (as added by section 31(e) of the bill), strike out the matter following subparagraph (B) thereof and preceding subparagraph (C) thereof. (9) In each of subparagraphs (C), (D), and (E) of section 7701(e)(3) of the Code (as added by section 31(e) of the bill) strike out "The" and insert in lieu thereof "For purposes of subparagraph (A), the". (10) In subparagraph (A) of section 7701(e)(4) of the Code (as added by section 31(e) of the bill), insert ", cogeneration facility, alternative energy facility, or water treatment works facility" after "qualified solid waste disposal facility" in the matter preceding clause (i). (11) In paragraph (5) of section 7701(e) of the Code (as added by section 31(e) of the bill) strike out "section 168" and insert in lieu thereof "section 168(c)(2)(F)". (12) In subparagraph (A) of section 31(g)(8) of the bill, insert at the end thereof "For purposes of the preceding sentence, the term '15year real property includes 18-year real property." (13) In clause (i) of section 31(g)(llXB) of the bill, strike out "maximum of units" and insert in lieu thereof "maximum number of units". (14) In clause (i) of section 31(g)(15XA) of the bill, insert "by the taxpayer" after "placed in service". (15) In paragraph (17) of section 31(g) of the bill, strike out "section 168(c)(l)(D)" in the matter preceding subparagraph (A) and insert in lieu thereof "section 168(c)(2)(D)", (16) In clause (ii) of section 31(g)(17)(J) of the bill, insert "written" before "commitment". (17) In clause (ii) of section 31(g)(17)(L) of the bill— (A) strike out "Internal Revenue Code" and insert in lieu thereof "Internal Revenue Code of 1954", and (B) strike out "in existence". (18) In subparagraph (M) of section 31(g)(17) of the bill, insert; "and" after "center ". (19) In subparagraph (D) of section 31(g)(20) of the bill— (A) insert "to a tax-exempt entity" after "sublease", and (B) insert ", 168a)(8)(A)," after "sections 168(j)(6)(A)". (20) In section 1274(c)(2) of the Code (as added by section 41(a) of the bill), strike out "is less than" and insert in lieu thereof "is less than or equal to". (21) In the subpart heading for subpart B of part V of subchapter P of chapter 1 of the Code (as added by section 41(a) of the bill), strike out "on Bonds".

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1084

 98 STAT. 3456

CONCURRENT RESOLUTION S — J U N E 29, 1984

(22) In section 163(e)(2) of the Code (as added by section 42(a) of the bill), strike out subparagraph (C). "(23) In section 483 of the Code (as added by section 41(b) of the bill), redesignate subsections (e), (f), and (g) as subsections (f), (g), and (h), respectively, and insert after subsection (d) the following new subsection: "(e) INTEREST RATES IN CASE OF SALES OF PRINCIPAL RESIDENCES OR FARM LANDS.—

"(1) IN GENERAL.—In the case of any debt instrument arising from a sale or exchange to which this subsection applies subsections (b) and (c)(1)(B) shall be applied by using, in lieu of the discount rates determined under such subsections, discount rates determined under subsections (b) and (c)(1), respectively, of this section as it was in effect before the amendments made by the Tax Reform Act of 1984. "(2) SALES OR EXCHANGES TO WHICH SUBSECTION APPLIES.—

This subsection shall apply— "(A) to any sale or exchange by an individual of his principal residence (within the meaning of section 1034), and "(B) to any sale or exchange by a person of land used by such person as a farm (within the meaning of section 6420(c)(2)). "(3) LIMITATION.—Paragraph (1) shall apply to any sale or exchange by an individual of his principal residence (within the meaning of section 1034), only to the extent the purchase price of such residence does not exceed $250,000. For purposes of the preceding sentence, the purchase price of a residence shall be determined without regard to this section." (24) In paragraph (1) of section 53(b) of the bill, strike out "section 246(c)" and insert in lieu thereof "section 246". (25) In section 301(e)(2) of the Code (as added by section 54(b) of the bill), strike out "section 1248(f)(2)" and insert in lieu thereof "section 1248". (26) In the section heading for section 59 of the bill, strike out "EXCEPTIONS" and insert in lieu thereof "EXCEPTION" and amend the table of contents of the bill accordingly. (27) Strike out paragraph (2) of section 67(e) of the bill and insert in lieu thereof the following: "(2) SPECIAL RULE FOR CONTRACT AMENDMENTS.—Any contract

entered into before June 15, 1984, which is amended after June 14, 1984, in any significant relevant aspect shall be treated as a contract entered into after June 14, 1984." (28) In section 291(a)(4) of the Code (as amended by section 68(b) of the bill), strike out subparagraphs (A) and (B) and insert the following: "(A) *30 percent' for *32 percent' in paragraph (2), and "(B) '15/23' for '16/23' in paragraph (3)." (29) Strike out subparagraphs (C) and (D) of section 706(d)(2) of the Code (as added by section 72(a) of the bill) and insert in lieu thereof the following: "(C) ITEMS ATTRIBUTABLE TO PERIODS NOT WITHIN TAXABLE

YEAR.—If any portion of any allocable cash basis item is attributable to— "(i) any period before the beginning of the taxable year, such portion shall be assigned under subpara-

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1085

 CONCURRENT RESOLUTIONS—JUNE 29, 1984

98 STAT. 3457

graph (A)(i) to the first day of such taxable year, or "(ii) any period after the close of the taxable year, such portion shall be assigned under subparagraph (A)(i) to the last day of the taxable year. "(D) TREATMENT OF DEDUCTIBLE ITEMS ATTRIBUTABLE TO

PRIOR PERIODS.—If any portion of a deductible cash basis itemis assigned under subparagraph (C)(i) to the first day of any taxable year— "(i) such portion shall be allocated among persons who are partners in the partnership during the period to which such portion is attributable in accordance with their varying interests in the partnership during such period, and "(ii) any amount allocated under clause (i) to a person who is not a partner in the partnership on such first day shall be capitalized by the partnership and treated in the manner provided for in section 755." (30) In paragraph (5) of section 77(b) of the bill, insert "and which was executed on or before March 31, 1984," after "March 29, 1984,". (31) In section 77(b)(5) of the bill, strike out "on, or before" and insert in lieu thereof "on or before". (32) In section 91(g) of the bill, strike out paragraphs (1) and (2) and insert the following: "(1) IN GENERAL.—Except as provided in this subsection and subsections (h) and (i), the amendments made by this section shall apply to amounts with respect to which a deduction would be allowable under chapter 1 of the Internal Revenue Code of 1954 (determined without regard to such amendments) after— "(A) in the case of amounts to which section 461(h) of such Code (as added by such amendments) applies, the date of the enactment of this Act, and "(B) in the case of amounts to which section 461(i) of such Code (as so added) applies, after March 31, 1984. "(2) TAXPAYER MAY ELECT EARUER APPLICATION.—

"(A) IN GENERAL.—In the case of amounts described in paragraph (I)(A), a taxpayer may elect to have the amendments made by this section apply to amounts which— "(i) are incurred before the date of the enactment of this Act (determined without regard to such amendments), and "(ii) are incurred on or after the date of the enactment of this Act (determined with regard to such amendments). "(B) ELECTION TREATED AS CHANGE IN THE METHOD OF

ACCOUNTING.—For purposes of section 481 of the Internal Revenue Code of 1954, if an election is made under subparagraph (A) with respect to any amount, the application of the amendments made by this section shall be treated as a change in method of accounting— "(i) initiated by the taxpayer, "(ii) made with the consent of the Secretary of the Treasury, and "(iii) with respect to which section 481 of such Code shall be applied by substituting a 3-year adjustment period for a 10-year adjustment period.

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1086

 98 STAT. 3458

CONCURRENT RESOLUTION S — J U N E 29, 1984 (33) In the table contained in section 467(e)(3)(A) of the Code (as added by section 92(a)), after the item relating to "10-year property", insert the following new item: "Low-income housing

15 years."

(34) In clause (ii) of section 92(c)(2)(C) of the bill insert "(for purposes of this clause)" after "assuming" in the matter preceding subclause (I). (35) Strike out the last two sentences of section 92(c)(2) of the bill and insert: "Paragraph (3)(B)(iiXII) shall apply for purposes of clauses (ii) and (iii) of subparagraph (C), as if, as of the beginning of the last stage, the separate agreements were treated as 1 single agreement relating to all property covered by the agreements, including any property placed in service before the property to which the agreement for the last stage relates. If the lessor under the agreement described in subparagraph (C) lesises the property from another person, this exception shall also apply to any agreement between the lessor and such person which is integrally related to, and entered into at the same time as, such agreement, and which calls for comparable payments of rent over the primary term of the agreement," (36) In paragraph (2) of section 195(b) of the Code (as added by section 94(a)), insert "attributable to such trade or business" after "deferred expenses". (37) In paragraph (2) of section 1092(f) of the Code (as added by section 101(c) of the bill), strike out "The holding period" and insert in lieu thereof "Except for purposes of section 851(b)(3), the holding period". (38) Strike out subparagraph (C) of section 1256(g)(4) of the Code (as amended by section 102(a) of the bill) and insert in lieu thereof the following: "(C) is listed on the qualified board or exchange on which such options dealer is registered." (39) In subparagraph (A) of section 211(h)(l) of the Social Security Act, as added by section 102(c)(2) of the bill, insert "activity o f before "dealing in or trading". (40) In subsection (d) of section 102 of the bill, strike out paragraph (3) and insert in lieu thereof the following: "(3) SUBCHAPTER S ELECTION.—If a commodities dealer or an

options dealer— "(A) becomes a small business corporation (as defined in section 1361(b) of the Internal Revenue Code of 1954) at any time before the close of the 75th day after the date of the enactment of this Act, and "(B) makes the election under section 1362(a) of such Code before the close of such 75th day, then such dealer shall be treated as having received approval for and adopted a taxable year beginning on the first day during 1984 on which it was a small business corporation (as so defined) and ending on the date determined under section 1378 of such Code and such election shall be effective for such teixable year." (41) In the subsection heading to subsection (b) of section 106 of the bill, strike out "Business" and insert in lieu thereof "Dealer". (42) In paragraph (2) of section 108(a) of the bill, strike out "such Act" and insert in lieu thereof "the Economic Recovery Tax Act of 1981".

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1087

 CONCURRENT RESOLUTION S — J U N E 29, 1984

98 STAT. 3459

(43) Strike out subsection (d) of section 111 of the bill and insert in lieu thereof the following: "(d) U S E OF MID-MONTH CONVENTION.—Subparagraphs (A) and (B)

of section 168(b)(2) are each amended by inserting '(using a midmonth convention)' after 'months'." (44) In paragraph (2) of section 111(g) of the bill, strike out "but only if property is not" and insert in lieu thereof "but only if the property is not". (45) In subparagraph (B) of section 111(g)(3) of the bill, strike out "March 1984" and insert in lieu thereof "March 16, 1984". (46) In paragraph (1) of section 48(r) of the Code (as added by section 113(a)(1) of the bill), strike out "commences with taxpayer" and insert in lieu thereof "commences with the taxpayer". (47) In paragraph (1) of section 113(b) of the bill, strike out "FILM[" and insert in lieu thereof "FILMS". (48) Strike out subsection (c) of section 113 of the bill and insert in lieu thereof the following: "(c) EFFECTIVE DATES.— "(1) SOUND RECORDINGS.—The

amendments made by subsection (a) shall apply to property placed in service after March 15, 1984, in taxable years ending after such date. "(2) FILMS AND OTHER PROPERTY.—

"(A) The amendment made by paragraph (1) of subsection (b) shall apply to any motion picture film or video tape placed in service before, on, or after the date of the enactment of this Act, except that such amendment shall not apply to— "(i) any qualified film placed in service by the taxpayer before March 15, 1984, if the taxpayer treated such film as recovery property for purposes of section 168 of the Internal Revenue Code of 1954 on a return of tax under chapter 1 of such Code filed before March 16, 1984, or "(ii) any qualified film placed in service by the tas:payer before January 1, 1985, if— "(I) 20 percent or more of the production costs of such film were incurred before March 16, 1984, and "(II) the taxpayer treats such film as recovery property for purposes of section 168 of such Code. No credit shall be allowable under section 38 of such Code with respect to any qualified film described in clause (ii), except to the extent provided in section 48(k) of such Code. "(B) The amendments made by paragraphs (2) and (3) of subsection (b) shall apply as if included in the amendments made by sections 201(a), 211(a)(1), and 211(f)(1) of the ECOH nomic Recovery Tax Act of 1981. "(C) The amendment made by paragraph (4) of subsection (b) shall take effect as if included in the amendments made by section 205(a)(1) of the Tax Equity and Fiscal Responsibility Act of 1982. "(D) For purposes of this paragraph, the terms 'qualified film' and 'production costs' have the same respective meanings as when used in section 48(k) of the Internal Revenue Code of 1954." (49) In paragraph (1) of section 121(b) of the bill, strike out "the

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1088

 STAT. 3460

CONCURRENT RESOLUTIONS—JUNE 29, 1984

taxable year of any United States-owned foreign corporation in which occurs" and insert in lieu thereof "any taxable year of any United States-owned foreign corporation ending after". (50) In subparagraph (D) of section 121(b)(2) of the bill, strike out "and the holding of short-term" and insert in lieu thereof "or the holding of short-term". (51) In paragraph (5) of section 121(b) of the bill, strike out "paragraphs (2) and (3)" and insert in lieu thereof "paragraph (2) or (3)". (52) In paragraph (6) of section 1210t)) of the bill— (A) strike out "issued obligations on" and insert in lieu thereof "issued certificates with respect to obligations on", and (B) strike out "income received or accrued on such obligations" and insert in lieu thereof "the proceeds from relending such obligations or related capital". (53) In clause (ii) of section 904(d)(3)(E) of the Code (as added by section 122(a) of the bill), strike out "the taxpayer" and insert in lieu thereof "a United States person". (54) In subparagraph (J) of section 904(d)(3) of the Code (as added by section 122(a) of the bill), strike out "under such interest" and insert in lieu thereof "unless such interest". (55) In subparagraph (B) of section 122(b)(2) of the bill, strike out "designated payor" each place it appears and insert in lieu thereof "designated payor corporation". (56) In paragraph (3) of section 122(b) of the bill— (A) strike out "corporations which are not" in the heading and insert in lieu thereof "corporation which is not", and (B) strike out "section 131(b)(2)(D)" and insert in lieu thereof "section 121(b)(2)(D)". (57) In paragraph (6) of section 864(d) of the Code (as added by section 123(a) of the bill)— (A) strike out "other than a related person", and (B) strike out "such related person" in subparagraphs (A) and (B) and insert in lieu thereof "a related person". (58) In paragraph (2) of section 123(c) of the bill— (A) strike out "March 1, 1984" the second place it appears and insert in lieu thereof "March 1, 1994", (B) strike out "investment in United States property of such corporation" and insert in lieu thereof "amount includible in gross income by reason of section 956 of the Internal Revenue Code of 1954 with respect to such corporation", and (C) strike out "investment on or before March 1, 1984" and insert in lieu thereof "adjusted basis on March 1, 1984". (59) In paragraph (1) of section 127(a) of the bill, strike out "by redesignating subsection (i) as subsection (j) and by adding at the end thereof the following new subsection" and insert "by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection". (60) Subsection (i) of section 871 of the Code (as added by section 127(a)) is redesignated as subsection (h). (61) In subsection (h) of section 871 of the Code (as redesignated by the preceding paragraph and as added by section 127(a) of the bill)— (A) strike out "who is, or would otherwise be," in paragraph (2)(B)(ii) and insert "who would otherwise be", and (B) strike out "owner" in paragraph (3)(C)(ii) and insert "owning".

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1089

 CONCURRENT RESOLUTION S — J U N E 29, 1984

98 STAT. 3461

(62) In subsection (c) of section 881 of the Code (as added by section 127(b) of the bill)— (A) strike out "paragraph (1) of subsection (a)" in paragraph (1) and insert in lieu thereof "paragraph (1) or (3) of subsection (a)" (B) strike out "section 871(i)(2)(A)" in paragraph (2)(A) and insert in lieu thereof "section 871(h)(2)(A)", (C) strike out "who is, or would otherwise be," in paragraph (2)(B) and insert in lieu thereof "who would otherwise be", (D) strike out "section 871(i)(4)" in paragraph (2)(B) and insert in lieu thereof "section 871(h)(4)", (E) strike out "or" at the end of paragraph (3)(A), (F) strike out subparagraph (B) of paragraph (3) and insert in lieu thereof the following: "(B) is received by a 10-percent shareholder (within the meaning of section 871(h)(3)(B)), or "(C) is received by a controlled foreign corporation from a related person (within the meaning of section 864(d)(4)." (G) strike out "not found or avoided" in paragraph (4)(A)(ii) and insert in lieu thereof "not formed or availed", (H) strike out subparagraphs (B) and (C) of paragraph (4) and insert in lieu thereof the following: "(B) CONTROLLED FOREIGN CORPORATION.—For purposes of

this subsection, the term 'controlled foreign corporation' has the meaning given to such term by section 957(a)." (I) strike out "section 871(i)(5)" each place it appears in paragraph (5) and insert in lieu thereof "section 871(h)(5)". (63) In subsection (c) of section 127 of the bill, strike out "section 871(i)" and insert in lieu thereof "section 871(h),". (64) In section 2105(b) of the Code (as added by section 127(d) of the bill)— (A) strike out "section 871(i)(4)" and insert in lieu thereof "section 871(h)(4)", and (B) strike out "section 871(i)(l)" and insert in lieu thereof "section 871(h)(l)". (65) In paragraph (9) of section 1441(c) of the Code (as added by section 127(e) of the bill)— (A) strike out "section 871(i)(2)" and insert in lieu thereof "section 871(h)(2)", and (B) strike out "section 871(i)(3)" and insert in lieu thereof "section 87;(h)(3)". (66) Strike out paragraph (2) of section 127(e) of the bill and insert the following: "(2) FOREIGN CORPORATIONS.—The last sentence of section 1442(a) is amended— "(A) by striking out 'and' after 'section 881(a)(4),' and "(B) by inserting before the period at the end thereof the following: ', and the references in section 1449(c)(9) to sections 871(h)(2) and 871(h)(3) shall be treated as referring to sections 881(c)(2) and 881(c)(3)'." (67) In paragraph (3)(A) of section 127(g) of the bill, strike out "application" and insert in lieu thereof "applicable". (68) In subparagraph (C) of section 127(g)(3) of the bill— (A) strike out "131(b)(2)(D)" and insert in lieu thereof "121(b)(2)(D)", and

3 1 - 1940 - 86 - 35: QL.3

Part3

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1090

 98 STAT. 3462

CONCURRENT RESOLUTION S — J U N E 29, 1984

(B) strike out "section 131(b)(2)(F)" and insert in lieu thereof "section 121(b)(2)(F)". (69) In section 1445(b)(2) of the Code (as added by section 129(a) of the bill), strike out "penalty or perjury" and insert in lieu thereof "penalty of perjury". (70) Strike out subparagraph (B) of section 1445(d)(1) of the Code (as added by section 129(a) of the bill) and insert in lieu thereof the following: "(B) in the case of— "(i) any transferor's agent, the transferor is a foreign corporation or such agent has actual knowledge that such affidavit is false, or "(ii) any transferee's agent, such agent has actual knowledge that such affidavit is false,". (71) In clause (ii) of section 367(a)(3)(B) of the Code (as added by section 131(a) of the bill), strike out "installment obligation" and insert in lieu thereof "installment obligations". (72) In clause (i) of section 136(c)(7)(A) of the bill, strike out "before April 15, 1984" and insert in lieu thereof "on April 5, 1984". (73) In section 879(a) of the Code (as amended by section 139(a) of the bill), strike out "community" and insert in lieu thereof "community income". (74) In subsection (c) of section 111 of the Code (as added by section 171 of the bill), insert "or adjustment" after "the recovery". (75) At the end of subparagraph (B) of section 179(d)(l) of the bill, add the following new sentence: "For purposes of the preceding sentence, the term '15-year real property' includes 18-year real property". (76) In paragraph (6) of section 809(g) of the Code (as added by section 211 of the bill) insert "of a subsidiary" after "tax reserves". (77) In paragraph (1) of section 817(h) of the Code (as added by section 211 of the bill) strike out "For purposes of the preceding sentence" and insert in lieu thereof "For purposes of this paragraph and paragraph (2)". (78) In section 219 of the bill— (A) strike out "APPLICATION OF SECTION 6001" and insert in lieu thereof "AUTHORITY TO REQUIRE CERTAIN INFORMATION", and (B) strike out "exercising his authority under section 6001 of the Internal Revenue Code of 1954 to require" and insert in lieu thereof "requiring". (79) In the table of contents of the bill after the item relating to section 218, insert the following new item: "Sec. 219. Clarification of authority to require certain information."

(80) In subclause (II) of section 465(c)(7)(D)(ii) of the Code (as added by section 432(a) of the bill), strike out "20 percent" and insert in lieu thereof "10 percent". (81) In section 419(a)(2) of the Code (as added by section 511 of the bill), strike out "they testify" and insert in lieu thereof "they satisfy". (82) In section 419(c)(3)(A) of the Code (as added by section 511 of the bill), strike out "the aggregate amount" and insert in lieu thereof "the aggregate amount (including administrative expenses)".

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1091

 CONCURRENT RESOLUTION S — J U N E 29, 1984

98 STAT. 3463

(83) In paragraph (4) of section 419A(a) of the Code (as addedl by section 511 of the bill), strike out "life insurance benefit" and insert in lieu thereof "life insurance benefits". (84) Strike out paragraph (2) of section 419A(c) of the Code (as added by section 511 of the bill) and insert in lieu thereof the following: "(2) ADDITIONAL RESERVE FOR POST-RETIREMENT MEDICAL AND

LIFE INSURANCE BENEFITS.—The account limit for any taxable year may include a reserve funded over the working lives of the covered employees and actuarially determined on a level basis (using assumptions that are reasonable in the aggregate) as necessary for— "(A) post-retirement medical benefits to be provided to covered employees (determined on the basis of current medical costs), or "(B) post-retirement life insurance benefits to be provided to covered employees," (85) Strike out subparagraph (A) of section 419A(c)(3) of the Code (as added by section 511 of the bill) and insert the following: "(A) IN GENERAL.—The account limit for any taxable j^ear with respect to SUB or severance pay benefits is 75 percent of the average annual qualified direct costs for SUB or severance pay benefits for any 2 of the immediately preceding 7 taxable years (as selected by the fund),". (86) Strike out clauses (i) and (ii) of section 419A(c)(5)(B) and insert in lieu thereof the following: "(i) SHORT-TERM DISABILITY BENEFITS.—In the case of short-term disability benefits, the safe harbor limit for any taxable year is 17.5 percent of the qualified direct costs (other than insurance premiums) for the immediately preceding taxable year with respect to such benefite. "(ii) MEDICAL BENEFITS.—In the case of medical benefits, the safe harbor limit for any taxable year is 35 percent of the qualified direct costs (other than insurance premiums) for the immediately preceding taxable year with respect to medical benefits. (87) In paragraph (1) of section 419A(e) of the Code (as added by section 511 of the bill), strike out "medical benefits or life insurance benefits provided to retired employees" and insert in lieu thereof "post-retirement medical benefits or life insurance benefits to be provided to covered employees". (88) In paragraph (2) of section 419A(g) of the Code (as added by section 511 of the bill), strike out "referred to in paragraph (1). (89) Strike out paragraph (5) of section 511(e) of the bill and insert in lieu thereof the following: "(5) BINDING CONTRACT EXCEPTIONS TO PARAGRAPH (4).—Paragraph (4) shall not apply to any facility placed in service before January 1, 1987— ' (A) which is acquired by the fund (or contributed to the fund) pursuant to a binding contract in effect on June 22, 1984, and at all times thereafter, or "(B) the construction of which by or for the fund began before June 22, 1984." (90) In clause (i) of section 512(a)(3)(E) of the Code (as added by section 511(b)(2) of the bill), strike out "any reserve for me^lical

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1092

 98 STAT. 3464

CONCURRENT RESOLUTIONS—JUNE 29, 1984

benefits provided to retired employees" and insert in lieu thereof "any reserve described in section 419A(c)(2)(A) for post-retirement medical benefits". (91) Strike out clause (iii) of section 512(a)(3)(E) of the Code (as added by section 511(b)(2) of the bill) and insert the following: "(iii) TREATMENT OF EXISTING RESERVES FOR POSTRETIREMENT MEDICAL OR LIFE INSURANCE BENEFITS.—

^

"(I) Clause (i) shall not apply to any income attributable to a existing reserve for post-retirement medical or life insurance benefits. "(II) For purposes of subclause (I), the term 'existing reserve or post-retirement medical or life insurance benefit' means the amount of assets set Eiside as of the close of the last plan year ending before the date of the enactment of the Tax Reform Act of 1984 for purposes of post-retirement medical benefits or life insurance benefits to be provided to covered employees. "(Ill) All payments during plan years ending on or after the date of the enactment of the Tax Reform Act of 1984 of post-retirement medical benefits or life insurance benefits shall be charged against the reserve referred to in subclause (II). Except to the extent provided in regulations prescribed by the Secretary, all plans of an employer shall be treated as 1 plan for purposes of the preceding sentence." (92) Strike out paragraph (2) of section 4976(b) of the C!ode (as added by section SlKcXD of the bill) and insert the following: "(2) any post-retirement medical or life insurance benefit unless the plan meets the requirements of section 505(b)(l) with respect to such benefit, and". (93) In the item added by section 511(c)(2) of the bill, strike out "4977" and insert in lieu thereof "4976". (94) In paragraph (4) of section 511(e) of the bill, strike out "to be used to acquire" and insert in lieu thereof "to be used to acquire or improve". (95) In paragraph (5) of section 511(e) of the bill, strike out "acquired pursuant to" and insert in lieu thereof "acquired or improved pursuant to". (96) In the subsection heading for subsection (a) of section 505 of the Code (as added by section 513(a) of the bill), strike out "(9), (17), O (20)" and insert in lieu thereof "(9) OR (20)". R (97) Redesignate paragraph (3) of section 505(a) of the Code (as added by section 513 of the bill) as paragraph (2). (98) In subparagraph (B) of section 505(b)(l) of the Code (as added by section 513(a) of the bill), strike out "benefits for not discriminate" and insert in lieu thereof "benefits do not discriminate". (99) At the end of subtitle E of title V of the bill, insert the following new section: "SEC. 561. LIMITATION ON ACCRUAL OF VACATION PAY.

"(a) GENERAL RULE.—Paragraph (1) of section 463(a) (relating to accrual of vacation pay) is amended by striking out 'and payable during' and inserting in lieu thereof 'and expected to be paid during'." (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply to taxable years beginning after March 31, 1984.

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1093

 CONCURRENT RESOLUTION S — J U N E 29, 1984

98 STAT. 3465

(100) In the table of contents of the bill, insert after the item relating to section 560 the following new item: "Sec. 561. Limitation on accrual of vacation pay."

(101) In section 403(b)(8)(B) of the Code (as added by section 522(d)(10) of the bill), strike out clause (iii) and insert closing quotation marks at the end of clause (ii). (102) In paragraph (1) of section 219(f), as amended by section 529 of the bill, strike out "paragraph (1)" and all that follows and insert in lieu thereof "section 71 with respect to a divorce or separsition instrument described in subparagraph (A) of section 71(b)(2).' (103) In paragraph (1) of section 125(h) of the Code (as added by section 531(b)(4)(A) of the bill), strike out "taxable" each place it appears. (104) In section 4977 of the Code (as added by section 531(e)(l) of the bill), strike out subsection (e) and insert in lieu thereof the following new subsection: "(e) TREATMENT OF CONTROLLED GROUPS.—All employees treated as employed by a single employer under subsection (b), (c), or (m) of section 414 shall be treated as employed by a single employer for purposes of this section." (105) In subparagraph (A) of section 103A(j)(3) of the Code (as added by section 611(b)(l) of the bill), strike out "a statement concerning" and insert in lieu thereof "(or such later time as; the Secretary may prescribe with respect to any portion of the statement) a statement concerning". (106) In subparagraph (A) of section 103A(j)(4) of the Code (as added by section 611(b)(l) of the bill), strike out "certifies that" and insert in lieu thereof "certifies in the manner prescribed by rej^ulations that". (107) In subparagraph (B) of section 103AO'X4) of the Code (as added by section 611(b)(l) of the bill), strike out "paragraph (3)" and insert in lieu thereof "paragraph (3) or such other time as the Secretary may prescribe". (108) In subparagraph (C) of section 103A(j)(4) of the Code (as added by section 611(b)(1) of the bill), strike out "constitutional home rule cities" and insert in lieu thereof "any constitutional home rule city". (109) In subparagraph (B) of section 103A(j)(5) of the Code (as added by section 611(b)(l) of the bill)— (A) strike out clause (i) and insert in lieu thereof the following: "(i) a statement of the policies with respect to housing, development, and low-income housing assistance which such governmental unit is to follow in issuing qualified mortgage bonds and mortgage credit certificates, and". (B) strike out "great extent feasible" in clause (iiXII) and insert in lieu thereof "greatest extent feasible". (110) Strike out subparagraph (B) of section 103A(o)(3) of the Code (as added by section 611(c)(2) of the bill) and insert in lieu thereof the following: "(B) STATE VETERANS LIMIT.—A State veterans limit for any calendar year is the amount equal to— "(i) the aggregate amount of qualified veterans bonds issued by such State during the period beginning on

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1094

 98 STAT. 3466

CONCURRENT RESOLUTION S — J U N E 29, 1984 January 1, 1979, and ending on June 22, 1984 (not including the amount of any qualified veterans bond issued by such State during the calendar year (or portion thereof) in such period for which the amount of such bonds so issued was the lowest), divided by "(ii) the number (not to exceed 5) of calendar years after 1979 and before 1985 during which the State issued qualified veterans bonds (determined by only taking into account bonds issued on or before June 22, 1984)." (111) In subparagraph (C) of section 611(d)(3) of the bill— (A) strike out "section 103(o)(3)" and insert in lieu thereof "section 103A(o)(3)", and (B) strike out "such bond is authorized" and insert in lieu thereof "such bond was authorized". (112) In paragraph (7) of section 611(d) of the bill— (A) strike out "Annual report" in the paragraph heading and insert in lieu thereof "Report", and (B) strike out "shall submit an annual report" and insert in lieu thereof "shall, not later than January 1, 1987, submit a report". (113) In section 25(d)(2)(A) of the Code (as added by section 612(a) of the bill), strike out "or, if lesser, the aggregate amount of certified indebtedness referred to in clause (i)". (114) At the end of subsection (d) of section 25 of the Code (as added by section 612(a) of the bill), insert the following: "(3) ADDITIONAL LIMIT IN CERTAIN CASES.—In the case of a qualified mortgage credit certificate program in a State which— (A) has a State ceiling (as defined in section 103A(g)(4)) for the year an election is made that exceeds 20 percent of the average annual aggregate principal amount of mortgages executed during the immediately preceding 3 calendar years for single family owner-occupied residences located within the jurisdiction of such State, or "(B) issued qualified mortgage bonds in an aggregate amount less than $150,000,000 for calendar year 1983, the certificate credit rate for any mortgage credit certificate shall not exceed 20 percent unless the issuing authority submits a plan to the Secretary to ensure that the weighted average of the certificate credit rates in such mortgage credit certificate program does not exceed 20 percent and the Secretary approves such plan". (115) In paragraph (2) of section 25(e) of the Code (as added by section 612(a) of the bill), strike out "(g) and (j) of section 103A" and insert in lieu thereof "and (j) of section 103A and clauses (iv), (v), and (vii) of subsection (c)(2)(A)". (116) Strike out paragraph (4) of section 25(e) of the Code (as added by section 612(a) of the bill) and insert in lieu thereof the following: "(4) REISSUANCE OF MORTGAGE CREDIT CERTIFICATES.—The Secretary may prescribe regulations which allow the adminstrator of a mortgage credit certificate program to reissue a mortgage credit certificate specifying a certified mortgage indebtedness that replaces the outstanding balance of the certified mortgage indebtedness specified on the original certificate to any taxpayer to whom the original certificate was issued, under such

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1095

 CONCURRENT RESOLUTION S — J U N E 29, 1984

98 STAT. 3467

terms and conditions as the Secretary determines are necesseiry to ensure that the amount of the credit allowable under subsection (a) with respect to such reissued certificate is equal to or less than the amount of credit which would be allowable under subsection (a) with respect to the original certificate for any taxable year ending after such reissuance". (117) In paragraph (1) of section 25(f) of the Code (as added by section 612(a) of the bill), strike out the first sentence and insert in lieu thereof the following: "If for any calendar year any mortgage credit certificate program which satisfies procedural requirements with respect to volume limitations prescribed by the Secretary fails to meet the requirements of paragraph (2) of subsection (d), such requirements shall be treated as satisfied with respect to any certified indebtedness of such program, but the applicable State ceiling under paragraph (4) of section 103A(g) for the State in which such program operates shall be reduced by 1.25 times the correction amount with respect to such failure." (118) Strike out subparagraph (A) of section 25(f)(2) of the Code (EIS added by section 612(a) of the bill) and insert the following: "(A) IN GENERAL.—For purposes of paragraph (1), the term 'correction amount' means an amount equal to the excess credit amount divided by 0.20." (119) In subsection (h) of section 25 of the Code (as added by section 612(a) of the bill), strike out "1978" and insert in lieu thereof "1987". (120) In paragraph (1) of section 6708(a) of the Code (as added by section 612(d) of the bill), strike out "a misstatement" and insent in lieu thereof "a material misstatement". (121) Add at the end of subsection (c) of section 6708 of the Code (as added by section 612(d) of the bill) the following new sentence: "In the case of any report required under the second sentence of section 25(g), the aggregate amount of the penalty imposed by the preceding sentence shall not exceed $2,000." (122) In the heading of subparagraph (C) of section 103(n)(4) of the Code (as added by section 621 of the bill), strike out "termination" and insert in lieu thereof "partial termination". (123) In clause (i) of section 103(n)(7)(C) of the Code (as added by section 621 of the bill), strike out "section 103(b)(4)" and insert in lieu thereof "subsection (b)(4)". (124) Strike out clause (ii) of section 103(n)(7)(C) of the Code (as added by section 621 of the bill) and insert in lieu thereof the following: "(ii) EXCEPTION NOT TO APPLY TO CERTAIN PARKING

FACILITIES.—For purposes of clause (i), subparagraph (D) of subsection (b)(4) shall be applied as if it did not contain the phrase 'parking facilities'." (125) In section 622 of the bill, strike out "certain obligations must not be" and insert in lieu thereof "certain obligations which must not be". (126) In clause (iv) of section 103(h)(3)(A) of the Code (as amended by section 622 of the bill), strike out "of 1984" and insert in lieu thereof "of 1984 with respect to any obligation issued before July 1, 1989" ^ ° (127) In clause (ii) of section 103(b)(15)(B) of the Code (as added by section 623 of the bill), strike out "for the later issue" and insert in lieu thereof "of the later issue".

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1096

 98 STAT. 3468

CONCURRENT RESOLUTIONS—JUNE 29, 1984

(128) Strike out subparagraph (C) of section 103(b)(15) of the Code (as added by section 623 of the bill) and insert in lieu thereof the following: "(C) ALLOCATION OF FACE AMOUNT OF AN ISSUE.—

"(i) IN GENERAL.—Except as otherwise provided in regulations, the portion of the face amount of an issue allocated to any test-period beneficiary of a facility financed by the proceeds of such issue (other than an owner of such facility) is an amount which bears the same relationship to the entire face amount of such issue as the portion of such facility used by such beneficiary bears to the entire facility. "(ii) OWNERS.—Except as otherwise provided in regulations, the portion of the face amount of an issue allocated to any test-period beneficiary who is an owner of a facility financed by the proceeds of such issue is an amount which bears the same relationship to the entire face amount of such issue as the portion of such facility owned by such beneficiary bears to the entire facility. (129) In subparagraph (D) of section 103(b)(15) of the Code (as added by section 623 of the bill), strike out "principal user o f and insert in lieu thereof "a principal user of. (130) In clause (ii) of section 103(c)(6)(F) of the Code (as added by section 624 of the bill)— (A) strike out "Notwithstanding subparagraph (D)" and insert in lieu thereof "Under regulations prescribed by the Secretary", and (B) strike out "this paragraph only" and insert in lieu thereof "this clause only". (131) In the heading of section 625 of the bill, strike out "BOND" and insert in lieu thereof "BONDS" and amend the table of contents accordingly. (131A) In section 625(a)(3)(C) of the bill, strike out "section 625(c)(5)" and insert in lieu thereof "section 626(b)(4)". (132) In the paragraph heading of paragraph (3) of section 103(o) of the Code (as added by section 626(a) of the bill), strike out "student loans" and insert in lieu thereof "student loan bonds". (133) In subsection (b) of section 626 of the bill, redesignate paragraphs (4), (5), (6), and (7) as paragraphs (3), (4), (5), and (6), respectively. (134) In section 626(b)(5) of the bill (as redesignated by this resolution), strike out "amounts made" and insert in lieu thereof "amendments made". (135) In subparagraph (C) of section 103(b)(16) of the Code (as added by section 627(a) of the bill), strike out "port development project" and insert in lieu thereof "port development project which consists of facilities described in paragraph (4)(D)". (136) In paragraph (17) of section 103(b) of the Code (as added by section 627(b) of the bill), strike out the quotation marks at the end of subparagraph (C)(iii) and add at the end thereof the following new subparagraph: "(D) SPECIAL RULE FOR CERTAIN PROJECTS.—In the case of a project involving 2 or more buildings, this paragraph shall be applied on a project basis." (137) Strike out paragraphs (2) and (3) of section 628(a) of the bill and insert in lieu thereof the following:

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1097

 CONCURRENT RESOLUTIONS—JUNE 29, 1984

98 STAT. 3469

"(2) Subparagraph (B) of section 103(m)(2) is amended to read as follows: "(B) is exempt from tax under this title without regard to any provision of law which is not contained in this title and which is not contained in a revenue Act.' "(3) Subsection (m) of section 103 is amended by adding at the end thereof the following new paragraph: "(3) EXCEPTIONS.—The following obligations shall be treated as obligations described in paragraph (1) (without regard to the second sentence thereof): "(A) Any obligation issued pursuant to the Northwest Power Act (16 U.S.C. 839d) as in effect on the date of the enactment of the Tax Reform Act of 1984. "(B) Any obligation issued pursuant to section 608(6)(A) of Public Law 97-468. "(C) Any obligation issued before June 19, 1984, under section 11(b) of the United States Housing Act of 1937." (138) At the end of section 628 of the bill, add the following new subsection: "(h) SMALL ISSUE LIMIT IN CASE OF CERTAIN URBAN DEVELOPMENr

the case of any obligation issued on December 11, 1981, section 103(b)(6)(I) of the Internal Revenue Code of 1954 shall be applied by substituting '$15,000,000' for '$10,000,000' if— "(1) such obligation is part of an issue, "(2) substantially all of the proceeds of such issue are used to provide facilities with respect to which an urban development action grant under section 119 of the Housing and Community Development Act of 1974 was preliminarily approved by the Secretary of Housing and Urban Development on January 10, 1980, and "(3) the Secretary of Housing and Urban Development determines, at the time such grant is approved, that the amount of such grant will equal or exceed 5 percent of the total capital expenditures incurred with respect to such facilities." (139) In paragraph (1) of section 631(c) of the bill, strike out "this section" and insert in lieu thereof "this subtitle". (140) In clause (ii) of section 631(c)(3)(A) of the bill, strike out "significant expenditure" and insert in lieu thereof "significant expenditures". (141) In section 631(c)(4) of the bill, strike out "section 6280')" and insert in lieu thereof "section 628(g)". (142) Strike out paragraphs (1) and (2) of section 631(d) of the bill and insert in lieu thereof the following: "(1) Any property described in paragraph (5), (6), or (7) of section 31(g) of this Act. "(2) Any property described in paragraph (4), (8), or (17) of section 31(g) of this Act but only if the obligation is issued before January 1, 1985, and only if before June 19, 1984, the issuer had evidenced an intent to issue obligations exempt from taxation under the Internal Revenue Code of 1954 in connection with such property." (143) In subsection (f) of section 631 of the bill— (A) strike out "June 1, 1984" and insert in lieu thereof "June 19, 1984", and (B) strike out "such issues" and insert in lieu thereof "such issue". ACTION GRANTS.—In

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1098

 98 STAT. 3470

CONCURRENT RESOLUTION S — J U N E 29, 1984

(144) In subsection (a) of section 632 of the bill, strike out "title" each place it appears and insert in lieu thereof "subtitle". (145) In paragraph (6) of section 632(a) of the bill, strike out "November 23, 1983" and insert in lieu thereof "November 3, 1983". (146) In paragraph (6) of section 632(a) of the bill, strike out "issued pursuant to and insert in lieu thereof "issued in connection with". (147) In subsection (d) of section 632 of the bill— (A) strike out "were issued with respect to" and insert in lieu thereof "are issued with respect to", and (B) strike out "or any facility related to such facility". (148) In subsection (b) of section 644 of the bill, strike out "take into account in 1984" and insert in lieu thereof "use in 1984". (149) In subsection (a) of section 646 of the bill, strike out "a hearing and". (150) In section 647 of the bill, strike out "any other provision of law" and insert in lieu thereof "any other provision of law, in the case of obligations issued before July 1, 1987. (151) In paragraph (3) of section 712(k) of the bill, strike out subparagraph (B) and insert in lieu thereof the following: "(B) by inserting 'or' at the end of subparagraph (C), and". (152) In paragraph (2) of section 1362(e) of the C!ode, as amended by section 721(g)(2) of the bill, strike out "paragraphs (3) and (6)(C)" and insert in lieu thereof "paragraph (3) and subparagraphs (C) and (D) of paragraph (6)". (153) In subsection (a) of section 518 of the Highway Revenue Act of 1982, as amended by section 734(i) of the bill, insert ", except as provided in regulations prescribed by the Secretary of the Treasury or his delegate," before "any Federal Reserve Bank". (154) In paragraph (2) of section 921(d) of the Code (as added by section 801 of the bill), insert "or accrued" after "received". (155) In paragraph (3) of section 921(d) of the Code (as added by section 801(a) of the bill), insert "or accrued" after "received". (156) In section 921(d) of the Code (as added by section 801(a)) strike out "the conduct o f in the matter following paragraph (3). (157) In clause (i) of section 922(a)(l)(D) (as added by section 801(a) of the bill), insert before the comma at the end thereof "or in any possession of the United States". (158) In the last sentence of section 924(a) of the Code (as added by section 801(a) of the bill), insert "derived" before "from activities". (159) In paragraph (3) of section 927(e) of the Code (as added by section 801(a) of the bill) strike out "credited or organized" and insert in lieu thereof "created or organized". (160) In section 927(e) of the Code (as added by section 801(a) of the bill), strike out paragraph (5) and insert: "(5) EXEMPTION FROM CERTAIN OTHER TAXES.—No tax shall be imposed by any jurisdiction described in subsection (d)(5) on any foreign trade income derived before January 1, 1987." (161) In section 801(d) of the bill, add at the end thereof the following new paragraphs: "(11) Section 936(f) (relating to DISC or former DISC ineligible for credit) is amended to read as follows: " '(f) LIMITATION ON CREDIT FOR DISC'S AND F S C ' S. — N O credit shall be allowed under this section to a corporation for any taxable year—

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1099

 CONCURRENT RESOLUTIONS—JUNE 29, 1984

98 STAT. 3471

" '(1) for which it is a DISC or former DISC, or " '(2) in which it owns at any time stock in a— " '(A) DISC or former DISC, or " '(B) FSC or former F S C "(12) Section 6011(c) (relating to returns of DISC'S and former DISC'S) is amended— "(A) by inserting 'or a FSC or former FSC after 'former DISC in paragraph (1), and "(B) by inserting 'and FSCs and Former FSC's' after 'Former DISC's' in the heading thereof. "(13) Section 6072(c) (relating to returns by nonresident alien individuals and foreign corporations) is amended by inserting 'or a FSC or former FSC after 'United States'. "(14) Section 6501(g)(3) (relating to income tax returns of DISCs) is amended by striking out Section 6011(e)(2)' and inserting in lieu thereof 'section 6011(c)(2)'. ^'(15)(A) Section 6686 (relating to failure of DISC to file returns) is amended— (i) by striking out 'section 6011(e)' and inserting in lieu thereof 'section 6011(c)', and "(ii) by striking out the heading thereof and inserting in lieu thereof the following: " 'SEC. 6686. FAILURE TO FILE RETURNS OR SUPPLY INFORMATION BY DISC OR F S C

"(B) The table of sections for subchapter B of chapter 68 is amended by striking out the item relating to section 6686 and inserting in lieu thereof the following new item: " 'Sec. 6686. Failure to file returns or supply information by DISC or FSC.'"

(162) Section 995(f)(2)(B) (as added by section 802(a)(3)) is amended by striking out "and carrybacks of losses and credits". (163) In section 805(b)(2)(A) of the bill, insert "with respect to which there had previously been a deemed distribution to which section 996(e)(l) of such Code applied" immediately before the period at the end thereof. (164) In paragraph (2) of section 4051(d) of the Code, as amended by section 921 of the bill, strike out subparagraph (B) and insert in lieu thereof the following: "(B)(i) both the seller and the purchaser of which are registered in a manner similar to registration under section 4222, and "(ii) with respect to which the purchaser certifies (at such time and in such form and manner as the Secretary prescribes by regulations) to the seller that such trailer or semitrailer— "(I) will be used, or resold for use, principally in connection with such service, or "(II) will be incorporated into an article which will be so used or resold." (165) Strike out section 1020 of the bill. (166) Strike out the item relating to section 1020 in the table of contents of the bill.

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1100

 98 STAT. 3472

CONCURRENT RESOLUTION S — J U N E 29, 1984

(167) In clause (iii) of section 6166(b)(9)(B) of the Code, as added by section 1021 of the bill, insert before the period at the end of the first sentence "for purposes of clause (ii)". (168) In clause (i) of section 1034(c)(2)(B) of the bill, strike out "account of interest" and insert in lieu thereof "number of units". (169) In clause (iii) of section 1034(c)(2)(B) of the bill, strike out "amount of interests" and insert in lieu thereof "number of units". (170) In subsection (j) of section 51 of the Code, as added by subsection (c) of section 1041 of the bill— (A) strike out "allowable under section 44B" in paragraph (1) thereof and insert in lieu thereof "under this section", and (B) strike out "allowed under section 44B" in paragraph (2) thereof and insert in lieu thereof "determined under this section". (171) In paragraph (1) of section 1072(c) of the bill, strike out "section 6056(c) and insert in lieu thereof "section 6053(c)". (172) In section 1079 of the bill, strike out all that follows the parenthetical material and insert in lieu thereof ", as amended by section 2813 of the bill, is amended by striking out subparagraph (A) thereof and inserting in lieu thereof the following: "(A) is exempt from Federal income taxes— "(i) under such Act as amended and supplemented before the date of the enactment of the Tax Reform Act of 1984, or "(ii) under this title without regard to any provision of law which is not contained in this title and which is not contained in a revenue Act, or (173) Section 217 of the bill is amended by adding at the end thereof the following new subsection: "(n) SPECIAL RULE FOR COMPANIES USING N E T LEVEL RESERVE METHOD FOR NONCANCELLABLE ACCIDENT AND HEALTH INSURANCE

CONTRACTS.—A company shall be treated as meeting the requirement of section 807(d)(3)(A)(iii) of the Internal Revenue Code of 1954, as amended by this Act, with respect to any noncancellable accident and health insurance contract for any taxable year if such company— "(1) uses the net level reserve method to compute its tax reserves under section 807 of such Code on such contracts for such taxable year, "(2) was using the net level reserve method to compute its statutory reserves on such contracts as of December 31, 1982, and "(3) has continuously used such method for computing such reserves on such contracts after December 31, 1982, and through such taxable year." (174) In section 521 of the bill redesignate subsection (d) as subsection (e) and insert after subsection (c) the following new subsection: "(d) CERTAIN DISTRIBUTION REQUIREMENTS TO APPLY TO 5-PERCENT OWNERS RATHER THAN KEY EMPLOYEES.—Section 72(m)(5) (relating

to penalties applicable to certain amounts received by owneremployees) is amended— "(1) by striking out 'key employee' each place it appears in subparagraph (A) and inserting in lieu thereof '5-percent owner'; "(2) by striking out 'in a top-heavy plan' in clause (i) of subparagraph (A), and

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1101

 CONCURRENT RESOLUTION S — J U N E 29, 1984

98 STAT. 3473

"(3) by striking out 'the terms "key employee" and "top-heavy p l a n " ' in subparagraph (C) and inserting in lieu thereof 'the term "5-percent owner".'" (175) In section 168(b)(4)(A) of the Code (as added by section 111(b)(1) of the bill), insert "(without regard to the mid-month convention)" after "paragraph (2)" in the matter preceding clause (i). (176) In paragraphs (2) and (3)(C) of section 1042(b) of the Code (as added by section 541(a) of the bill), strike out "qualified securities" and insert "employer securities (within the meaning of section 409 (1)". (177) In section 4978 of the Code (as added by section 545(a))— (A) strike out "qualified securities" in paragraph (1) of subsection (a) and insert "employer securities", (B) strike out "qualified securities" the second place it appears in paragraph (2) of subsection (a) and insert "employer securities, (C) amend subsection (e)(l) to read as follows: "(1) EMPLOYEE STOCK OWNERSHIP PLAN.—The term 'employee stock ownership plan' has the meaning given to such term by section 4975(e)(7). ^', (D) strike out the closing quotation marks at the end of subsection (e)(4), and (E) insert at the end of subsection (e) the following: "(5) EMPLOYER SECURITIES.—The term 'employer securities' has the meaning given to such term by section 409(1).". (178) In section 1276(a)(2)(A) of the Code (as added by section 41(a) of the bill), insert "(determined without regard to paragraph (2) thereof)" after "section 1272(a)". (179) In section 48(a)(5)(B)(ii)(II) of the Code (as amended by section 31(b) of the bill), strike out "section 48(a)(2)(B)(vi)" and insert "section 48(a)(2)(B)(v)". (180) In section 112(b)(2) of the bill, strike out "act" and insert "section". (181) In subparagraph (D) of section 31(g)(15) of the bill, strike out "passenger" in the matter preceding clause (i). (182) In section 111(g) of the bill, insert the following new paragraph at the end thereof: "(5) SPECIAL RULE FOR MID-MONTH CONVENTION.—In the case of the amendment made by subsection (d)— "(A) paragraph (1) shall be applied by substituting 'June 22, 1984' for 'March 15, 1984', and "(B) paragraph (2) shall be applied by substituting 'June 23, 1984' for 'March 16, 1984' each place it appears." (183) In paragraph (3) of section 523(b) of the Highway Revenue Act of 1982 (as amended by section 734(a)(2)(A) of the bill) strike out "solely by reason of the parenthetical matter in paragraph (1)" and insert in lieu thereof "solely by reason of the amendment made by subsection (a)(1) or (d) of section 734 of the Tax Reform Act of 1984'\ (184) Insert at the end of section 112(b), the following new paragraph: "(3) SPECIAL RULE FOR CERTAIN msposmoNS BEFORE OCTOBER i,

1984.—The amendments made by this section shall not apply to any disposition before October 1, 1984, of all or substantially all of the personal property of a cable television business pursuant to a written offer delivered by the seller on June 20, 1984, but

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1102

 98 STAT. 3474

CONCURRENT RESOLUTIONS—JUNE 29, 1984 only if the last payment under the installment contract is due no later than October 1, 1989."

DIVISION B—SPENDING REDUCTION ACT OF 1984 (a) In title III of Division B of the bill— (1) In the clause (D) amended by section 2303(a) of the bill, strike out the semicolon and insert in lieu thereof a comma. (2) In section 2303(b)(1) of the bill, strike out "(c)" and insert in lieu thereof "(C)". (3) In subsection (h) of section 1833 of the Social Security Act (as amended by section 2303(d) of the bill)— (A) insert "of in paragraph (SXAXii) after "in the case", (B) insert "in accordance with section 1842(b)(6)(B)," in paragraph (5)(C) after "1842(b)(3)(B)(ii)," and (C) strike out "which is not paid" in paragraph (6) and insert in lieu thereof "payment for which is not made". (4) In section 2303(i)(l)(A) of the bill, strike out "services" and (5) In section 2304(a)(l) of the bill, insert "of the Health and Human Services" after "Secretary". (6) In section 1862(h)(4) of the Social Security Act (as added by section 2304(c) of the bill), insert "paragraphs (2) and (3) of' before "subsection (d)". (7) In section 1842(b)(4)(D) of the Social Security Act (as added by section 2306(a) of the bill), strike out "who is not a participating physician" and all that follows through "October 1, 1984" and insert in lieu thereof "who at no time for any services furnished during the 12-month period beginning October 1, 1984, was a participating physician (as defined in subsection (h)(l))". (8) In section 2306(c) of the bill, insert ", as amended by section 2303(e) of this title," after "Section 1842 of such Act'\ (9) Redesignate subsections (j), (k), and (1) of section 1842 of the Social Security Act (added by section 2306(c) of the bill) as subsections (h), (i), and (j), respectively. (10) In section 1842(i) of the Social Security Act (as added by inserting 2306(c) of the bill and as redesignated under the previous paragraph in this concurrent resolution)— (A) strike out "subsection OX^)" ^^ paragraph (2) and insert in lieu thereof "subsection (h)(D", and (B) insert "list and" before "directory" each place it appears in paragraphs (3) and (4). (11) In section 1128(a)(2)(C) of the Social Security Act (as added by section 2306(f)(1) of the bill), strike out "1842(j)(l)" and insert in lieu thereof "1842(h)(l)". (12) In section 1877(d) of the Social Security Act (as amended by section 2306(f)(2)(A) of the bill), strike out "1842(j)(l)" and insert in lieu thereof "1842(h)(l)". (13) In section 2309(b) of the bill, strike out "and used by them in making the 1984 reasonable charge updates" and insert in lieu thereof "for charges in 1983". (14) In the matter added at the end of section 1886(d)(5)(C)(i) of the Social Security Act by section 2311(a) of the bill, strike out "in case" and insert in lieu thereof "in the case". (15) In the matter added at the end of section 1886(d)(2)(D) of the Social Security Act by section 2311(b) of the bill, strike out "majority" and insert in lieu thereof "the largest number".

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1103

 CONCURRENT RESOLUTION S — J U N E 29, 1984 (16) In section 2311(d)(2) of the bill, strike out "reclassified under" and insert in lieu thereof "the region of which is deemed to be changed pursuant to". (17) In section 2312(b) of the bill, insert "costs o f before "anesthesia" in the matter proposed to be inserted and strike out "education" and insert in lieu thereof "educational". (18) In the matter inserted by section 2313(b)(2) of the bill, strike out "U.S.C" and insert in lieu thereof "U.S.C". (19) In the matter added to section 1886(e)(6)(C) of the Social Security Act by section 2313(b)(3) of the bill, strike out "the" before "such meeting". (20) In section 2313(c) of the bill, insert ", as amended by section 2304(c) of this title," after "1862 of such Act". (21) In section 1861(v)(l)(O)(i) of the Social Security Act (added by section 2314(a) of the bill), strike out "the first owner of record on or after the date of the enactment of this subparagraph" and insert in lieu thereof "the owner of record as of the date of the enactment of this subparagraph (or, in the case of an asset not in existence as of such date, the first owner of record of the asset after such date)". (22) In sections 2314(c)(3)(B) and 2367(c)(2) of the bill, strike out "the additional requirements" and "these additional requirements" and insert in lieu thereof "the additional requirement" and "this additional requirement", respectively. (23) In the matter proposed to be inserted in section 1886(c)(4)(A) of the Social Security Act by section 2315(a) of the bill, insert a comma after "(D)". (24) In section 2315(c)(2), strike out the comma after "fiscal year". (25) In section 2315(h)(l) of the bill, strike out "hospital that serves" and insert in lieu thereof "hospitals that serve. (26) In section 2316(c) of the bill, insert "on" after "Congress". (27) In section 2321(d)(4)(B) of the bill, strike out "1888" and insert in lieu thereof "1889". (28) In section 2321(f)(1) of the bill, insert "subparagraphs" after "(B) and (C) as". (29XA) Move the alignment of the left margin of the subparagraph (B) added by section 2323(a)(3) of the bill so that the subparagraph is indented two ems from the left margin. (B) In section 2323(b) of the bill, strike out paragraph (3) and redesignate paragraph (4) as paragraph (3). (30) In section 2326(a) of the bill, strike out "1984 and 1985" and insert in lieu thereof "1985 and 1986". (31) In section 2326(b) of the bill, strike out "such Act" and insert in lieu thereof "the Social Security Act". (32) In section 2326(e)(l)(A) of the bill, strike out "Health Care Financing Administrator" and insert in lieu thereof "Administrator of the Health Care Financing Administration". (33) In section 1861(dd)(5)(B) o f the Social Security Act (as added by section 2343(b) of the bill), insert "the date" after "60 days after". (34) In section 1876(g)(5) of the Social Security Act (as added by section 2350(b)(2) of the bill), insert "the" before "Federal Supplementary". (35) In section 2350(b)(3) of the bill, strike out "use" and insert in lieu thereof "establishment" and insert "contract" after "Act for any".

98 STAT. 3475

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1104

 98 STAT. 3476

CONCURRENT RESOLUTIONS—JUNE 29, 1984 (36) In the matter inserted by section 2350(c)(2) of the bill, strike out "another" and insert in lieu thereof "or other". (37) In section 2354(b)(14) of the bill, strike out "ninth" and insert in lieu thereof "seventh". (38) In section 2361(a) of the bill, strike out "1902(a)(10)(A)(i)" and insert in lieu thereof "1902(a)(10)(A)". (39) In section 2363(b) of the bill, strike out "Such section" and insert in lieu thereof "Section 1903 of such Act". (40) In section 2363(c) of the bill, strike out "this section" and insert in lieu thereof "such subsection". (41) In section 1903(m)(2)(F)(ii)(I) of the Social Security Act (as added by section 2364(2) of the bill), strike out "or has received" and insert in lieu thereof "or is receiving (and has received during the previous two years)". (42) In section 1902(a)(26) of the Social Security Act (as amended by section 2368(b) of the bill), insert a comma before "provide—". (43) In section 1622(c)(2)(B)(iii) of the Public Health Service Act (as amended by section 2381(b) of the bill), strike out "changessation" and insert in lieu thereof "changes of use". (b) In title VI of Division B of the bill— (1) In the table of contents for such Division, strike out the item relating to section 2643 and insert in lieu thereof the following: "Part 2—GENERAL EFFECTIVE DATE

"Sec. 2646. General effective date."

(2) In section 2616 of the bill— (A) insert "(a)" after "SEC. 2616."; and (B) add at the end of the section the following new subsection: "(b) The amendment made by subsection (a) shall become effective on the date of the enactment of this Act." (3) In section 2638(a)(3)(B) of the bill, strike out the colon after "thereof. (4) In the heading of section 2640 of the bill, strike out "DISREGARD OP".

(5) In section 2651(a) of the bill (at the beginning of the new section being added to part A of title XI of the Social Security Act), strike out "SEC. 1136." and insert in lieu thereof "S?c. 1137.". (6) In section 2661(1)(3) of the bill, strike out the parenthesis after "Act)". (7) In section 2662(h) of the bill— (A) insert "(1)" after "(h)"; (B) strike out "further"; and (C) strike out "(3) The amendments" and insert in lieu thereof "(2) The amendment". (8) In section 2681 of the bill— (A) in subsection (a) (in subsection (d) of section 7652 of the Internal Revenue Code of 1954 as added by such subsection (a)), strike out "subsection (a)(3) and (b)(3)" and insert in lieu thereof "subsections (a)(3) and (b)(3)"; (B) in subsection (b)(2)(B), before the period at the end of clause (ii), insert ", and which would not meet the requirements of section 7652(c) of such Code"; and

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1105

 CONCURRENT RESOLUTION S — J U N E 29, 1984

98 STAT. 3477

(C) in subsection (b), strike out paragraphs (2)(C) and (3) and insert in lieu thereof the following: "(C) $75,000,000 UMiTATiON.—The aggregate amount payable to Puerto Rico by reason of subparagraph (A) shall not exceed $75,000,000 in the case of articles— "(i) brought into the United States after June 30, 1984, and before January 1, 1985, "(ii) which would not meet the requirements of section 7652(c) of such Code, "(iii) which have been redistilled in Puerto Rico, and "(iv) which do not contain distilled spirits derived from cane. "(3) LIMITATION ON INCENTIVE PAYMENTS TO UNITED STATES DISTILLERS.—

"(A) IN GENERAL.—In the case of articles to which this paragraph applies, the aggregate amount of incentive payments paid to any United States distiller with respect to such articles shall not exceed the limitation described in subparagraph (C). "(B) ARTICLES TO WHICH PARAGRAPH APPLIES.—This paragraph shall apply to any article containing distilled spirits described in clauses (i) through (iv) of paragraph (2)(C). "(C) LIMITATION.—

"(i) IN GENERAL.—The limitation described in this subparagraph is $1,500,000. "(ii) SPECIAL RULE.—The limitation described in this subparagraph shall be zero with respect to any distiller who was not entitled to or receiving incentive payments as of March 1, 1984. "(D) PAYMENTS IN EXCESS OF LIMITATION.—If any United States distiller receives any incentive payment with respect to articles to which this paragraph applies in excess of the limitation described in subparagraph (C), such distiller shall pay to the United states the total amount of such incentive payments with respect to such articles in the same manner, and subject to the same penalties, as if such amount were tax due and payable under section 5001 of such Code on the date such payments were received. "(E) INCENTIVE PAYMENTS.—

"(i) IN GENERAL.—For purposes of this paragraph, the term 'incentive payment' means any payment made directly or indirectly by the Commonwealth of Puerto Rico to any United States distiller as an incentive to engage in redistillation operations. "(ii)

TRANSPORTATION PAYMENTS EXCLUDED.—Such

term shall not include any payment of a direct cost of transportation to or from Puerto Rico with respect to any article to which this paragraph applies." (9) In section 2601(c) of the bill, after "United States Code," insert "or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services),". (10) In section 2612(b) of the bill, strike out "date of the enactment of this Act" and insert in lieu thereof "effective date of this section".

�


text:
Page:United States Statutes at Large Volume 98 Part 3.djvu/1106

 98 STAT. 3478

CONCURRENT RESOLUTIONS—JULY 24, 1984

(11) In subsections (a)(1) and (a)(2) of section 2653 of the bill, renumber the new section being added to title 31 of the United States Code as section 3720A. (c) In title VIII of Division B of the bill— (1) In section 2813(b)(1) of the bill— (A) strike out "is amended by redesignating" and all that follows down through the colon and insert in lieu thereof the following: ", as amended by section 1032(a) of this Act, is amended by redesignating subsection (1) as subsection (m) and by adding after subsection (k) the following new subsection:"; and (B) strike out "(k)" at the beginning of the new subsection being added to section 501 of the Internal Revenue Code of 1954 and insert in lieu thereof "(1)". (2) In section 2813(b)(2) of the bill, in the new paragraph (1) being added to section 501(c) of the Internal Revenue Code of 1954, strike out "subsection (k)" in subparagraph (B) of such paragraph and insert in lieu thereof "subsection (1)". (d) In title IX of Division B of the bill— (1) In section 2904 of the bill, strike out "section 1609" and insert in lieu thereof "section 2903". (2) In section 2905(a)(3) of the bill, before the first period insert "would improve the accuracy of budget estimates used by the Congress". SEC. 2. In the enrollment of the bill (H.R. 4170) to provide for tax reform, and for other purposes, the Clerk of the House of Representatives may correct spelling, punctuation, size type, indentions, margins, paragraphing, quotation marks, numbering and lettering, cross references, and similar typographical matters. Agreed to June 29, 1984.

July 24, 1984

[H. Con. Res. 332]

YELENA BONNER AND ANDREI SAKHAROV— U.S. SUPPORT FOR RELEASE FROM IMPRISONMENT AND EMIGRATION FROM U.S.S.R.

Whereas the Helsinki Final Act of the Conference on Security and Cooperation in Europe commits the signatory countries to respect human rights and fundamental freedoms; Whereas the signatory countries have pledged themselves to "fulfill in good faith their obligations under international law"; Whereas the Universal Declaration of Human Rights guarantees to all the rights of freedom of thought, conscience, religion, opinion, and expression; Whereas the International Covenant on Civil and Political Rights guarantees that everyone shall have the right to freedom of thought, conscience, and religion, the right to hold opinions without interference, and the right of freedom of expression;

�