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[82 STAT.

TITLE VI—CONFIRMATION OF THE DIRECTOR OF THE FEDERAL BUREAU OF INVESTIGATION

80 Stat. 460. 5 USC 5313.

SEC. 1101. Effective as of the day following the date on which the present incumbent in the office of Director ceases to serve as such, the Director of the Federal Bureau of Investigation shall be appointed by the President, by and with the advice and consent of the Senate, and shall receive compensation at the rate x:)rescribed for level II of I]^Q Federal Executive Salary Schedule. " ^

TITLE VII — U N L A W F U L P O S S E S S I O N OR R E C E I P T FIREARMS Post, p. 1236.

Penalty.

OF

SEC. 1201. The Congress hereby finds and declares that the receipt, possession, or transportation of a firearm by felons, veterans who are other than honorably discharged, mental incompetents, aliens who are illegally in the country, and former citizens who have renounced their citizenship, constitutes— (1) a burden on commerce or threat affecting the free flow of commerce, (2) a threat to the safety of the President of the United States and Vice President of the United States, (3) an impediment or a threat to the exercise of free speech and the free exercise of a religion guaranteed by the first amendment to the Constitution of the United States, and (4) a threat to the continued and effective operation of the Government of the United States and of the government of each State guaranteed by article IV of the Constitution. SEC. 1202. (a) Any person who— (1) has been convicted by a court of the United States or of a State or any political subdivision thereof of a felony, or (2) has been discharged from the Armed Forces under other than honorable conditions, or (3) has been adjudged by a court of the United States or of a State or any political subdivision thereof of being mentally incompetent, or (4) having been a citizen of the United States has renounced his citizenship, or (5) being an alien is illegally or unlawfully in the United States, and who receives, possesses, or transports in commerce or affecting commerce, after the date of enactment of this Act, any firearm shall be fined not more than $10,000 or imprisoned for not more than two years, or both. (b) Any individual who to his knowledge and while being employed by any person who— (1) has been convicted by a court of the United States or of a State or any political subdivision thereof of a felony, or (2) has been discharged from the Armed Forces under other than honorable conditions, or (3) has been adjudged by a court of the United States or of a State or any political subdivision thereof of being mentally incompetent, or (4) having been a citizen of the United States has renounced his citizenship, or (5) being an alien is illegally or unlawfully in the United States, and who, in the course of such employment, receives, possesses, or transports in commerce or affecting «commerce, after the date of the

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enactment of this Act, any firearm shall be fined not more than $10,000 or imprisoned for not more than two years, or both, (c) As used in this title— (1) "commerce" means travel, trade, traffic, commerce, transportation, or communication among the several States, or between the District of Columbia and any State, or between any foreign country or any territory or possession and any State or the District of Columbia, or between points in the same State but through any other State or the District of Columbia or a foreign country; (2) "felony" means any offense punishable by imprisonment for a term exceeding one year; (3) "firearm" means any weapon (including a starter gun) which will or is designed to or may readily be converted to expel a projectile by the action of an explosive; the frame or receiver of any such weapon; or any firearm muffler or firearm silencer; or any destructive device. Such term shall include any handgun, rifle, or shotgun; (4) "destructive device" means any explosive, incendiary, or poison gas bomb, grenade, mine, rocket, missile, or similar device; and includes any type of weapon which will or is designed to or may readily be converted to expel a projectile by the action of any explosive and having any barrel with a bore of one-half inch or more in diameter; (5) "handgun" means any pistol or revolver originally designed to be fired by the use of a single hand and which is designed to fire or capable of firing fixed cartridge ammunition, or any other firearm originally designed to be fired by the use of a single hand; (6) "shotgun" means a weajjon designed or redesigned, made or remade, and intended to be fired from the shoulder and designed or redesigned and made or remade to use the energy of the explosive in a fixed shotgun shell to fire through a smooth bore either a number of ball shot or a single projectile for each single pull of the trigger; (7) "rifle" means a weapon designed or redesigned, made or remade, and intended to be fired from the shoulder and designed or redesigned and made or remade to use the energy of the explosive in a fixed metallic cartridge to fire only a single projectile through a rifled bore for each single pull of the trigger. SEC. 1203. This title shall not apply to— (1) any prisoner who by reason of duties connected with law enforcement has expressly been entrusted with a firearm by competent authority of the prison; and (2) any person who has been' pardoned by the President of the United States or the chief executive of a State and has expressly been authorized by the President or such chief executive, as the case may be, to receive, possess, or transport in commerce a firearm.

Penalty. Definitions.

Post,

p. 1236.

Exemptions.

TITLE VIII — P R O VI D I N G FOR AN A P P E A L BY THE UNITED STATES FROM DECISIONS SUSTAINING M O T I O N S TO S U P P R E S S E VI D E N C E SEC. 1301. (a) Section 3731 of title 18, United States Code, is amended by inserting after the seventh paragraph the following new paragraph: "From an order, granting a motion for return of seized property or a motion to suppress evidence, made before the trial of a person charged with a violation of any law of the United States, if the United States attorney certifies to the judge who granted such motion that

62 Stat. 844.

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Release. 62 Stat. 821; ^°i|*usc M413152. ^^^^^^^-

PUBLIC LAW 90-351-JUNE 19, 1968

[82 STAT.

the appeal is not taken for purpose of delay and that the evidence is a substantial proof of the charge pending against the defendant." (jj^^ Sucli section is amended by striking out in the third paragraph from the end "the defendant shall be admitted to bail on his own recognizance'* and inserting "the defendant shall be released in accordance with chapter 207 of this title". SEC. 1302. Section 935 of the Act of March 3, 1901 (31 Stat. 1341) (D.C. Code, sec. 23-105), is amended—• (a) by inserting "(a)''immediately before "In all'-; and (b) by adding at the end thereof the following new subsection: "(b) The United States may also appeal an order of the District of Columbia Court of General Sessions, granting a motion for return of.seized property or a motion to suppress evidence, made before the trial of a person charged with a violation of any law of the United States, if the United States attorney conducting the prosecution for such violation certifies to the judge who granted such motion that the appeal is not taken for purpose of delay and that the evidence is a substantial proof of the charge pending against the defendant. Pending the prosecution and determination of such appeal, the defendant, if in custody for.such violation, shall be released in accordance wnth chapter 207 of title 18, United States Code."' TITLE IX—ADDITIONAL GROUNDS FOR ISSUING WARRANT

Posf, p. 638.

62 Stat. 819.

gj,(.^ 1401. (a) Chapter 204 of title 18, United States Code, is amended by inserting imrnecliately after section 3103 the following new section: "§ 3103a. Additional grounds for issuing warrant "In addition to the grounds for issuing a warrant in section 3103 of this title, a warrant may be issued to search for and seize any property that constitutes evidence of a criminal offense in violation of the laws of the United States." (b) The table of sections for chapter 205 of title 18, United States Code, is amended by inserting after the item relating to section 3103 the following: "3103a. Additional grounds for issuing warrant." TITLE X—PROHIBITING EXTORTION AND T H R E A T S IN THE DISTRICT O F COLUMBIA SEC. 1501. Whoever with intent to extort from any person, firm, association, or corporation, any money or other thing of value: (1) transmits within the District of Columbia any communication containing any demand or request for ransom or reward for the release of any kidnapped person, shall be fined not more than $5,000 or imprisoned not more than twenty years, or both; (2) transmits within the District of Columbia any communication containing any threat to kidnap any person or any threat to injure the person of another, shall be fined not more than $5,000 or imprisoned not more than twenty years, or both; or (3) transmits within the District of Columbia any communication containing any threat to injure the property or reputation of the recipient of the communication or of another or the reputation of a deceased person or any threat to accuse the recipient of the communication or any other person of a crime, shall be fined not more than $5,000 or imprisoned not more than twenty years, or both. SEC. 1502. Whoever threatens within the District of Columbia to kidnap any person or to injure the person of another or physically

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damage the property of any person or of another person, in whole or in part, shall be fined not more than $5,000 or imprisoned not more than twenty years, or both.

TITLE XI — GENERAL PROVISIONS

SEC. 1601. If the provisions of any part of this Act or any amendments made thereby or the application thereof to any person or circumstances be held invalid, the provisions of the other parts and their application to other persons or circumstances shall not be affected thereby.

Approved June 19, 1968, 7:14 p.m. Separability.

Public Law 90-352 JOINT RESOLUTION Making suppleniental appropriations for the fiscal year ending June 30, 1968, and for other purposes.

[H.J. Res. 1268]

Resolved by the Senate and House of Representatives of the United States of America in Congress assembled, That the following sums are appropriated out of any money in the Treasury not otherwise appropriated, to supply supplemental appropriations for the fiscal year ending June 30, 19(i8, and for other purposes; namely: CHAPTER I DEPARTMENT OF TRANSPORTATION FEDERAL HIGHWAY ADMINISTRATION

FEDERAL-AID HIGHWAYS (TRUST FUND)

For an additional amount for "Federal-aid highways (trust fund)", to remain aviailable until expended, $400,000,000 or so much thereof as may be available in and derived from the "Highway trust fund", which sum is part of the amount authorized to be appropriated for the fiscal year 1967.

CHAPTER II CLAIMS AND JITDGMENTS For payment of ckiims settled and determined by departments and agencies in accord with law and judgments rendered against the Ignited States by the United States Court of Claims and United States district courts, as set forth in House Document Numbered 254 as amended by House Document Numbered 258, Ninetieth Congress, $50,980,86:3, including $174,334 payable from the postal fund, together with such amounts as may be necessary to pay interest (as and when specified in such judgments or provided by law) and such additional sums due to increases in rates of exchange as miay be necessary to pay claims in foreign currency: Provided, That no judgment herein appropriated for shall be paid until it shall become final and conclusive against the Ignited States by failure of the parties to appeal or otherwise: Provided further, That unless otherwise specifically required by law or by the judgment, payment of interest wherever appropriated for herein shall not continue for more than thirty days after the date of approval of this Act. Approved June 19, 1968.


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PUBLIC LAW 90-353-JUNE 20, 1968

[82 STAT.

Public Law 90-353 June 20, 1968 [H.R. 15972]

AN ACT rp^) permit black and white or color reproductions of United States and foreign postage stamps under certain circumstances, and for other purposes.

Be it enacted by the Senate and House of Representathes of the U.S. and foreign United States of America in Congress assembled, That paragraph (1) ^°Repfoduc^tT(^ns. ^>f section 504 of title 18, United States Code, is amended to read as 72 Stat. 1771.

folloWS:

74 Stat. 605.

"(1) the printing, publishing, or importation, or the making or importation of the necessary plates for such printing or publishing, of illustrations of— " (A) postage stamps of the United States, " (B) revenue stamps of the United States, " (C) any other obligation or other security of the United States, and " (D) postage stamps, revenue stamps, notes, bonds, and any other obligation or other security of any foreign government, bank, or corporation, for philatelic, numismatic, educational, historical, or newsworthy purposes in articles, books, journals, newspapers, or albums (but not for advertising purposes, except illustrations of stamps and paper money in philatelic or numismatic advertising of legitimate numismatists and dealers in stamps or publishers of or dealers in philatelic or numismatic articles, books, journals, newspapers, or albums). Illustrations permitted by the foregoing provisions of this section shall be made in accordance with the following conditions— "(i) all illustrations shall be in black and white, except that illustrations of postage stamps issued by the United States or l>y any foreign government may be in color; "(ii) all illustrations (including illustrations of uncanceled postage stamps in color) shall be of a size less than three-fourths or more than one and one-half, in linear dimension, of each part of any matter so illustrated which is covered by subparagrah (A), (B), (C), or (D) of this paragraph, except that black and white illustrations of postage and revenue stamps issued by the United States or by any foreign government and colored illustrations of canceled postage stamps issued by the United States may be in the exact linear dimension in which the stamps were issued; and "(iii) the negatives and plates used in making the illustrations shall be destroyed after their final use in accordance with this section.". SEC. 2. (a) The table of contents of chapter 31 of title 39, United States Code, is amended by striking out— "2.506. Printing of black-and-white illustrations of United States stamps."

and inserting in lieu thereof— •'2.506. Printing of black-and-white or color illustrations of United States stamps.".

(b) The section heading of section 2506 of title 39, United States Code, is amended to read— "§2506. Printing of black-and-white or color illustrations of United States stamps'* (c) Section 2506(a) of title 39, United States Code, is amended by inserting "or in color" immediately following the words "in black and white". Approved June 20, 1968.

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Public Law 90-354 AN ACT To amend the District of Columbia Public Education Act.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION. 1. Title I of the District of Columbia Public Education Act is amended by adding at the end thereof the following new sections: "SEC. 107. I n the administration of— "(1) the Act of August 30, 1890 (7 U.S.C. 321-326, 328) (known as the Second Morrill Act), "(2) the tenth paragraph under the heading 'EMERGENCY APPROPRIATIONS' in the Act of March 4, 1907 (7 U.S.C. 322) (known as the Nelson Amendment), "(3) section 22 of the Act of June 29, 1935 (7 U.S.C. 329) (known as the Bankhead-Jones Act), "(4) the Act of March 4, 1940 (7 U.S.C. 331), and "(5) the Agricultural Marketing Act of 1946 (7 U.S.C. 16211629), the Federal City College shall be considered to be a college established for the benefit of agriculture and the mechanic arts in accordance with the provisions of the Act of July 2, 1862 (7 U.S.C. 301-305, 307, 308) (known as the First Morrill,Act); and the term 'State' as used in the laws and provisions of law listed in the preceding paragraphs of this section shall include the District of Columbia. "SEC. 108. (a) Section 22 of the Act of June 29, 1935 (7 U.S.C. 329), is amended (1) by striking out '$7,650,000' and inserting in lieu thereof '$7,800,000', and (2) by striking out '$4,300,000* and inserting in lieu thereof '$4,320,000'. " (b) I n lieu of extending to the District of Columbia those provisions of the Act of July 2, 1862 (7 U.S.C. 301-305, 307, 308), relating to donations of public lands or land scrip for the endowment and maintenance of colleges for the benefit of agriculture and the mechanic arts, there is authorized to be appropriated to the District of Columbia the sum of $7,241,706. Amounts appropriated under this subsection shall be held and considered to have been granted to the District of Columbia subject to those provisions of that Act applicable to the proceeds from the sale of land or land scrip. "SEC. 109. (a) I n the administration of the Act of May 8, 1914 (7 U.S.C. 341-346, 347a-349) (known as the Smith-Lever Act) — "(1) the Federal City College shall be considered to be a college established for the benefit of agriculture and the mechanic arts in accordance with the provisions of the Act of July 2, 1862 (7 U.S.C. 301-305, 307, 308); and "(2) the term 'State' as used in such Act of May 8, 1914, shall include the District of Columbia, except that the District of Columbia shall not be eligible to receive any sums appropriated under section 3 of such Act. " (b) In lieu of an authorization of appropriations for the District of Columbia under section 3 of such Act of May 8, 1914, there is authorized to be appropriated to the District of Columbia such sums as may be necessary to provide cooperative agricultural extension work in the District of Columbia under such Act. For the fiscal years ending June 30, 1969, and June 30, 1970, sums appropriated under this subsection may be used to pay the total cost of providing such extension work; and for each fiscal year thereafter such sums may be used to pay no more than one-hair of such cost. Any reference in such Act (other than section 3 thereof) to funds appropriated under

June 20, 196i [S.1999]

D.C. Federal City C o l l e g e. Establishment a s land-grant college. 80 Stat. 1426. D.C. Code 3 1 1601 note. 26 Stat. 417.

34 Stat. 1281. 74 Stat. 525. 54 Stat. 39, 60 Stat. 1087.

12 Stat. 503. "State."

Appropriations.

67 Stat. 83.

"State."

Cooperative agricultural extension work. 67 Stat. 84; 76 Stat. 745.

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Federal Extension Service, allotment.

Effective date.

PUBLIC LAW 90-355-JUNE 20, 1968

[82 STAT.

such Act shall in the case of the District of Columbia be considered a reference to funds appropriated under this subsection. "(c) Four per centum of the sums appropriated under subsection (b) for each fiscal year shall be allotted to the Federal Extension Service of the Department of Agriculture for administrative, technical, and other services provider! by the Service in carrying out the purposes of this section. "SEC. 110. The enactment of sections 107 and 109 of this title shall, as respects the District of Columbia, be deemed to satisfy any requirement of State consent contained in any of the laws or provisions of law referred to in such sections." SEC. 2. Sections 107 and 108 of the District of Columbia Public Education Act (added by section 1 of this Act) shall take effect with respect to appropriations for fiscal years beginning after June oO, 1968. Approved June 20, 1968.

Public Law 90-355 June 20, 1968 [H. R. 4919]

Indians. Long-term leases.

AN ACT To aineiul the Act of August 9, 1955, to authorize longer term leases of Indian lands on the Hualaimi Reservation in Arizona.

Be H enacted by the Senate and HovAie of Representathes of the United States of America In Congress assembled. That the second sentence of section 1 of the Act of August 9, 1955 (69 Stat. 539), as amended (25 U.S.C. 415), is hereby further amended by inserting the words "the Hualapai Reservation," after the words "the Fort Mojave Reservation,-'. Approved June 20, 1968.

Public Law 90-356 June 22, 1968 [H. R. 7431]

Gilmer County, Ga. Relief.

60 Stat. 170. 49 USC 1101 note.

AN ACT For the relief of Gilmer County, Georgia.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Secretary of the Treasury is authorized and directed to pay, out of any money in the Treasury, not otherwise appropriated, to Gilmer County, Georgia, the sum of $24,715 in full settlement of its claims against the United States for the Federal share of allowable project cost for the development of the Gilmer County Airport in accordance with the provisions of the Federal Airport Act m the period beginning July 1966 and ending October 1966, involving work which was part of the planned development of such airport as contemplated in Federal Aviation Agency Project Numbered 9-09-083-C701. SEC. 2. No part of the amount appropriated in the first section of this Act shall be paid or delivered to or received by any agent or attorney on account of services rendered in connection with this claim, and the same shall be unlawful, any contract to the contrary notwithstanding. Any person violating the provisions of this section shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined in any sum not exceeding $1,000. Approved June 22, 1968.

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Public Law 90-357 AN ACT To correct and improve the Canal Zone Code, and for other purposes.

June 22, 1968 [ H. R. 13439]

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the list of titles of the Canal Zone Code, preceding title 1 of the Code, is amended by striking out

C a n a l Zone Code, amendment. 76A Stat. 1.

 * 5. C IV I L P R O C E D U R E GENERALLY.",

and in lieu thereof inserting '•5. CIVIL P R O C E D U R E AND E VI D E N C E. "

SEC. 2. The list of chapters of title 1, Canal Zone Code, preceding chapter 1 of such title, is amended by striking out, in item numberecl 5 thereof, the word "DEFINITIONS"', and in lieu thereof inserting the word "CONSTKUCTION", SO that the item will read: " 5. RULES OP CONSTRUCTION

61".

SEC. 3. The heading of chapter 5 of title 1, Canal Zone Code, preceding the analysis of sections in that chapter, is amended by striking out the word "DEFINITIONS" therein, and in lieu thereof inserting the word "CONSTRUCTION", so that the heading will read:

"CHAPTER 5—RULES OF CONSTRUCTION" SEC. 4. The definition of "aircraft" in section 61 of title 1, Canal Zone Code, is amended by inserting the word "any" immediately preceding the word "contriv-ance". SEC. 5. Chapter 5 of title 1, Canal Zone Code, is further amended by adding a new section thereto, immediately following section 66 of title 1, to read as follows: "§ 67. Scope of applicability of United States Code sections "The applicability to and within the Canal Zone, of the several sections of the Laiited States Code, provided for by various provisions of the Canal Zone Code, extends to and includes any and all amendments which may be made from time to time after January 2, 1963, to those sections." SEC. 6. The section analysis of chapter 5 of title 1, Canal Zone Code, preceding section 61 thereof, is amended by adding, immediately underneath item 66 in the analysis, the following new item:

"Aircraft.

"67. Scope of applicability of United States Code sections."

SEC. 7. Section 84 of title 2, (^anal Zone Code, is amended by striking out the words "officer of the Army" and in lieu thereof inserting the words "officer of the Armed Forces". SEC. 8. Subsection (f) of section 62, title 2, Canal Zone Code, is amended by striking out the final paragraph thereof, reading as follows: "The net costs of operation of the Canal Zone Government, which are deemed to form an integral part of the costs of operation of the Panama Canal enterprise as a whole, shall not include interest but shall include depreciation and the reimbursement of other Government agencies for expenditures made on behalf of the Canal Zone Government. The payments into the Treasury, referred to in this subsection, shall be made annually to the extent earned, and if not earned shall be made from subsequent earnings unless the Congress otherwise directs." SEC. 9. Subsection (g) of section 62, title 2, Canal Zone Code, is amended by adding the following paragraph at the end thereof: "The net costs of operation of the Canal Zone Government, which are deemed to form an integral part of the costs of operation of the

Panama Canal Company, operation c o s t s

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76A Stat. 22.

PUBLIC LAW 90-357-JUNE 22, 1968

[82 STAT.

Panama Canal enterprise as a whole, shall not include interest but shall include depreciation and the reimbursement of other Government agencies for expenditures made on behalf of the Canal Zone Government. The payments into the Treasury, referred to in this subsection, shall be made annually to the extent earned, and if not earned shall be made from subsequent earnings unless the Congress otherwise directs." gj,^. 10. Section 233 of title 2, Canal Zone Code, is amended by striking out the word "and" following the word "medical" and preceding the word "hospital", and in lieu thereof inserting the word "or". SEC. 11. The analysis of sections for chapter 19 of title 2, Canal Zone Code, preceding section 451 of that chapter, is amended by striking out "471. Declaration and

findings."

and "472. Construction, maintenance, and operation of bridge."

Bridges.

gj,^ -^2. (a) Chapter 21 of title 2, Canal Zone Code, is amended by inserting the following section analysis immediately preceding section 471 thereof: "Sec. "471. Declaration and findings. "472. Construction, maintenance, and operation of bridge."

(b) Paragraph (4) of section 471 of title 2, Canal Zone Code, is amended by striking out "direction" in the third line and in lieu thereof inserting "directive". SEC. 13. The list of chapters of title 2, part 2, Canal Zone Code, preceding chapter 51 of such title, is amended by striking out, in item numbered 65 thereof, the word "BRIDGES;" SO that the item will read: "65.

H I G H W A Y S, ROADS, AND V E H I C L E S

1001".

SEC. 14. (a) The analysis of sections for chapter 73 of title 2, Canal Zone Code, preceding section 1131 of that chapter, is amended by striking out in item numbered 1136 thereof, the word "fees" and in lieu thereof inserting the word "funds" so that the item will read: "1136. Control of money-order and postal-savings funds."

(b) The catchline to section 1136 of title 2, Canal Zone Code, is amended by striking out the word "fees" and in lieu thereof inserting the word "funds". rerui^atk)n*s°" °^ ^^'^\ ^^- (^) Subsection (a) of section 1541 of title 2, Canal Zone 76A Stat. 50. Codc, is amended by inserting the reference "155," following the word "sections" and by inserting the words "and section 1654 of title 5" following the word "title" and before the word "shall". (b) Subsection (b) of section 1541 of title 2, Canal Zone Code, is amended by striking out the reference "6225", and in lieu thereof inserting "6625", and by inserting the reference "2573," between "2061," and "4782". SEC. 16. The analysis of sections preceding subchapter I of chapter 76A Stat. 8 3. 11, title 4, Canal Zone Code, is amended by striking out "200. F u t u r e i n t e r e s t s; posthumous children.", and "201. Transfer of title to future interests.",

and "202. F u t u r e i n t e r e s t s; possibilities.".

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find in lieu thereof inserting •'200. Same; posthumous children.", and "201. Same; transfer of title.", and •"202. Siame; possibilities.", respectively. SEC. 17. Subsection (a) of section 423 of title 4, Canal Zone Code, ^^^ ^tat. 89. is amended by striking out, in the third sentence thereof, the word •'bought"' and in lieu thereof inserting the word "brought". SEC. 18. Section 1891 of title 4, Canal Zone Code, is amended by strik- 76A Stat. i26. ing out the reference "40-105-' and in lieu thereof inserting "45-105". SP:C. 19. The analysis of sections preceding subchapter I of chapter 45, title 4, Canal Zone Code, is amended by striking out the item •'1441. No property passes until goods are ascertained.", and in lieu thereof inserting "1441. Property not to pass until goods are ascertained." SEC. 20. The introductory clause of subsection (a) of section 1492, U"p«id seuer, title 4, Canal Zone Code, is amended to read as follows: "^ " (a) Subject to the provisions of this chapter, notwitlistanding that the property in the goods may have passed to the buyer, the unpaid seller of the goods, as such, has:". SEC. 21. The introductory provisions of subsection (a) of section 1493 of title 4, Canal Zone Code, preceding clause (1) thereof, are amended by striking out the words "notwithstanding that" and in lieu thereof inserting "the unpaid seller of". SEC. 22. Section 1582 of title 4, Canal Zone Code, is amended by striking out, after "goods, or", the word "remove" and in lieu thereof inserting the word "removes". SEC. 23. The analysis of sections preceding subchapter I of chapter 51, title 4, Canal Zone Code, is amended by striking out the word -•claims" in item numbered 1791, and in lieu thereof inserting "claim"^ so that the item will read: •'1791. Warehouseman has reasonable time to determine validity of claim." SEC. 24. Section 1898 of title 4, Canal Zone Code, is amended by striking out the word "compensates" following the words "ownership, and", and in lieu thereof inserting the word "compensate". SEC. 25. The catchline to section 1971 of title 4, Canal Zone Code, is amended by striking the comma following the word "time'', and in lieu thereof inserting a semicolon. SEC. 26. Paragraph (3) of section 3182 of title 4, Canal Zone Code, is amended by inserting the word "sections" after the word "of" and preceding the reference "3151-3157". SEC. 27. Section 4123 of title 4, Canal Zone Code, is amended by striking out the word "encumbrances" and in lieu thereof inserting "encumbrancers". SEC. 28. Section 4726 of title 4, Canal Zone Code, is amended by striking out the word "partly" and in lieu thereof inserting "party". SEC. 29. Section 413 of title 5, Canal Zone Code, is amended by in- ^^^ Stat. 306. sorting the subsection symbol " (a) " at the beginning of the first paragraph. SEC. 30. The section analysis of chapter 15 of title 5, Canal Zone Code, preceding subchapter I of that chapter, is amended by striking

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[82 STAT.

out, in the heading of subchapter I, as it appears in the analysis, "JUDGEMENTS", and in lieu thereof inserting "JUDGMENTS", SO that the heading will read: "SUBCHAPTER I — J U D G M E N T S GENERALLY"

76A Stat. 316.

76A Stat. 412.

SEC. 31. Items (A), (B), and (C) of subparagraph (6) of section g^g ^^ ^^^j^ g^ Caual Zoue Code, are amended to read as follows: " (A) all of so much of the gross earnings as does not exceed $40 per week; " (B) 80 percent of so much of the gross earnings as exceeds $40 per week and does not exceed $100 per week; and " (C) 50 percent of so much of the gross earnings as exceeds $100 per week;". SEC. 32, Section 1814 of title 5, Canal Zone Code, is amended by inserting the subsection symbol " (a) " at the beginning of the first paragraph. SEC. 33. The introductory provisions of section 2962 of title 5, Canal Zone Code, preceding paragraph (1) thereof, are amended by striking out "heresay", preceding the word "evidence", and in lieu thereof inserting "hearsay". SEC. 34. The section analysis of chapter 1 of title 6, Canal Zone Code, preceding subchapter I of that chapter, is amended as follows: (1) in item numbered 42, by striking out the word "of", and in lieu thereof inserting "on", so that the item will read: "42. Conviction on testimony of accomplice; accomplice defined."; and (2) in item numbered 131, by striking out the word "crimes", and in lieu thereof inserting " offenses", so that the item will read: "131. Arrest only for offenses declared in Code; exceptions."

SEC. 35. Section 461 of title 6, Canal Zone Code, is amended by striking out the reference "214" wherever it appears therein, and in lieu thereof inserting "210". SEC. 36. Section 462 of title 6, Canal Zone Code, is amended by striking out the reference "215" wherever it appears therein, and in lieu thereof inserting "211". SEC. 37. Section 543 of title 6, Canal Zone Code, is amended by striking out, after "intent" and preceding "arousing", the word "or", and in lieu thereof inserting "of". SEC. 38. Section 988 of title 6, Canal Zone Code, is amended by striking out, in paragraph (1) thereof, the word "entitled" and in lieu thereof inserting "entitle". SEC. 39. Subparagraph (4) of section 1132 of title 6, Canal Zone Code, is amended by striking out the word "quality" and in lieu thereof inserting "quantity". SEC. 40. The section analysis of chapter 79 of title 6, Canal Zone Code, preceding subchapter I of that chapter, is amended by striking out the item numbered 1564, and in lieu thereof inserting: "1564. Opening or injuring fence."

76A Stat. 495.

SEC. 41. Paragraph (1) of subsection (b) of section 2572 of title 6, Caual Zoue Code, and subsection (c) of such section, are amended by striking out the words "chief of police and fire division", where they appear therein, and in lieu thereof inserting the words "Chief, Police Division".

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 CHAPTER XXIV

THE RAID

" for a good place to land!" cried Mr. Sharp to Tom. "Any small, level place will do. Turn on the gas full power as soon as you feel the first contact, and then shut it off so as to hold her down. Then jump out and take a hand in the fight!"

"That's right," cried the sheriff. "Fight's the word! They're breaking from cover now," he added, as he looked over the side of the cabin, from one of the windows. "The rascals have taken the alarm!"

The airship was descending toward a little glade in the woods surrounding the old picnic ground. Men, mostly of the tramp sort, could be seen running to and fro.

"I hope my deputies close in promptly," murmured the sheriff. "There's a bigger bunch there than I counted on."

From the appearance of the gang rushing about Rh

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PUBLIC LAW 90-357-JUNE 22, 1968

247

SEC. 42. Section 3841(a) of title 6, Canal Zone Code, is amended by 76A Stat. sos. striking out "exent" in the third line and in lieu thereof inserting "extent". SEC. 43. Section 3847 of title 6, Canal Zone Code, is amended by striking out the words "of this chapter" following the word "provisions" and preceding the word "apply". SEC. 44. Subparagraph (1) of section 41 of title 7, Canal Zone Code, is amended by striking out, after "thereof", the word "to", and in lieu thereof inserting "by". SEC. 45. Section 1412 of title 7, Canal Zone Code, is amended by ^^^ ^'^'- ^^''• striking out the word "decendent" in the third sentence, and in lieu thereof inserting "decedent". SEC. 46. The sectional analysis of chapter 73 of title 7, Canal Zone Code, preceding subchapter I of that chapter, is amended as follows: (1) in item numbered 1744, by striking out the word "or", and in lieu thereof inserting "of", so that the item will read: "1744. Execution of notes and instruments of security.";

and (2) in item numbered 1773, by striking out the word "order", and in lieu thereof inserting "orders", so that the item will read: "1773. Hearings; objections; orders; compliance.".

SEC. 47. Section 1779 of title 7, Canal Zone Code, is amended bj'^ striking out, after "person", the word "entitle" and in lieu thereof inserting the word "entitled". SEC. 48. The section analysis of chapter 75 of title 7, Canal Zone Code, preceding subchapter I of that chapter, is amended by striking out the word "accounts" in item numbered 1858, and in lieu thereof inserting "account", so that the item will read: "1858. Exceptions to account; hearing; reference.".

SEC. 49. The catchline to section 1858 of title 7, Canal Zone Code, is amended by striking out the word "referees", and in lieu thereof inserting "references". SEC. 50. The section analysis of chapter 77 of title 7, Canal Zone Code, preceding subchapter I of that chapter, is amended by adding, immediately underneath item numbered 1923, the following item: "1924. Ratable distribution.".

SEC. 51. Section 1954 of title 7, Canal Zone Code, is amended by striking out the word "include" in the second sentence, and in lieu> thereof inserting "included". SEC. 52. The second sentence of section 2502 of title 7, Canal Zone Code, is amended by striking out, after "persons", the word "at", and in lieu thereof inserting "as". SEC. 53. Section 2504 of title 7, Canal Zone Code, exclusive of the Estates of catchline to the section, is amended to read as follows: ^ppoinfmen^of ^' " I n appointing a trustee, the court shall prefer the spouse of the trustee. missing person, or his or her nominee, and, in the absence of a spouse, ^^^ ^*^*' ^'*^*' a person who is willing to act, and who would be entitled to participate in the distribution of the missing person's estate if he or she were dead." SEC. 54. Subsection (a) of section 3007 of title 7, Canal Zone Code, is amended by striking out, after the subsection symbol " (a) ", the word "after", and in lieu thereof inserting "After". SEC. 55. The section analysis of chapter 135 of title 7, Canal Zone Code, preceding section 3081 of that title, is amended by striking out,

96-600 O - I

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PUBLIC LAW 90-358-JUNE 22, 1968

[82 STAT.

in iteni numbered 3088, the word "investments'', and in lieu thereof inserting "investment", so that the item will read: ••3S8. Investment and management of vrards' estates; orders of court.". 76A Stat. 658.

76A Stat. 675.

Repeals. 76A Stat. 428, 432.

SEC. 56. Section 3082 of title 7, Canal Zone Code, is amended by inserting- after "bond'', and preceding "the failure", the words "for any injury to the estate or a person interested therein, arising from". SEC. 57. Subsection (b) of section 3201 of title 7, Canal Zone Code, is amended by striking out the word "obtaining" and in lieu thereof inserting "attaining". SEC. 58. The second sentence of section 35 of title 8, Canal Zone Code, is amended by striking out the word "text'' and in lieu thereof inserting "test". SEC. 59. Subsection (a) of section 14 of title 18, United States Code, as last amended by subsection (a) of section 3 of the Act of October 18, 1962 (Public Law 87-845, 76A Stat. 698), is amended as follows: (1) by inserting the words ", as amended from time to time," following the word "title" and before the word "apply"; (2) by inserting the references "203, 205, 207, 208, 209, 210,211, 218," following the reference to "202,"; and (3) by striking out "1914,". SEC. 60. Sections 468, 469, and 691 of title 6, Canal Zone Code, are hereby repealed. Approved June 22, 1968.

Public Law 90-358 June 22, 1968 [H. R. 12639]

Ocean cruise vessels. Removal of certain limitations. 75 Stat. 89. 46 USC 1173.

Repeal.

AN ACT To remove certain limitations on ocean cruises.

Be It enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 613(b) of the Merchant Marine Act, 1936, as amended (46 U.S.C. 1183), is amended to read as follows: "(b) If the Secretary of Commerce finds that the operation of any passenger vessel with respect to which a contract for the payment of an operating-differential subsidy has been entered into under section 603 of this title effective before January 2, 1960, is required for at least one-third of each year, but not for all of each year, in order to furnish adequate service on the service, route, or line covered by such contract, he may amend such contract to agree to pay an operating-dift'erential subsidy for operation of the vessel (1) on such service, route, or line for such part of each year, and (2) on cruises for all or part of the remainder of each year if such specific cruise is approved by the Secretary of Commerce under subsection (d) of this section: Provided, however, That no such vessel may cruise for more than seven months of each year to ports which are regularly served by another United States-flag passenger vessel pursuant to an operating-differential subsidy contract." SEC. 2. (a) Subsection (d) of section 613 of the Merchant Marine Act, 1936, as amended, is hereby repealed. (b) Subsections (e) and (f) of section 613 of the Merchant Marine Act, 1936, as amended, are hereby redesignated as subsections (d) and (e), respectively, including any references thereto. Approved June 22, 1968.

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 82 STAT. ]

PUBLIC LAW 90-360-JUNE 22, 1968

249

Public Law 90-359 AN ACT To amend swtions 3 and 4 of the Act approved September 22, 1964 (78 Stat. 990), providing for an investigation and study to determine a site for the construction of a sea-level canal c(mnecting the Atlantic and Pac-itic Oceans.

June 22, 1968 [H. R. 15190]

Be it enacted by the Seruite and House of Representatives of the United Htaten of America in Congress anHemhled^ That the Act canafTue^"'^ approved September ^32, 1964 (Public T^w 88-609, 78 Stat. 990), as amended, is hereby further amended (1) by striking out "December 1, 1969" in section 3 and inserting in lieu thereof "December 1, 1970", ^^ ^*^*- ^^^ and (2) by striking out "$17,500,000" in section 4 and inserting in lieu thereof "$24,000,000". Approved June 22, 1968.

Public Law 90-360 AN ACT

To authorize the Secretary of Agriculture to convey certain lands to the city of Glendale, Arizona.

June 22, 1968

^^- ^"^^^

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That, should such ^^ndfonv^f-^' land become surplus property pursuant to the Federal Property and ance. Administrative Services Act of 1949, as amended, the Secretary of " s*^*- ^'^''• 40 Agriculture is authorized and directed to convey to the city of Glen- note. u s e 471 dale, i^rizona, upon payment by said city of such amount as he deems appropriate, but in no event less than $35,000, giving due consideration to the public use thereof, all right, title, and interest of the United States 111 and to those lands constituting the grounds of the Southwest Poultry Experiment Station, located in the city of Glendale, Arizona, which station has been scheduled for closing in the near future by the Department of Agriculture. The lands authorized to be conveyed by this Act, consisting of approximately twenty acres, the exact legal description of which shall be determined by the Secretary of Agriculture, shall be made only after a final determination has been made by the Secretary that such lands are no longer needed by the Department of Agriculture for poultry research purposes or for any other purpose. After such a determination has been made by the Secretary and before the conveyance of such lands is made, the Secretary shall make sucii disposition of improvements and facilities located on such lands as he deems to be in the best interest of the United States. SEC. 2. The conveyance authorized by the first section of this Act Conditions. shall provide that the lands so conveyed shall be used by the city of Glendale, Arizona, for public park or recreational purposes only, and if they shall ever cease to be used for such purposes the title to such lands shall revert to the United States which shall have the immediate right of reentry thereon. Such conveyance may be made subject to such other terms, conditions, and restrictions as the Secretary of Agriculture deems appropriate. Approved June 22, 1968.

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PUBLIC LAW 90-361-JUNE 27, 1968

[82 STAT.

Public Law 90-361 June 27, 1968 [S.2276]

Watershed Protection and Flood Prevention Act, amendment. 76 Stat. 610. 16 USC 1005.

AN ACT To amend the Watershed Protection and Flood Prevention Act to permit the Secretary of Agriculture to contract for the construction of works of improvement upon request of local organizations.

Be it emietej} by the Senate and House of Representatives of the United /States of America m Congress asuemhled^ That section 5(2) of the Watershed Protection and Flood Prevention Act is amended to read as follows: "(2) Except as to the installation of works of improvement on Federal lands, the Secretary shall not construct or enter into any contract lor the construction of any structure: Provided, That, if requested to do so by the local organization, the Secretary may enter into contracts for the constmction of structures."' Approved June 27, 1968.

Public Law 90-362 June 27, 1968 [S.2914]

P e a c e Corps. Appropriation authorization. 81 Stat. 542. 22 USC 2502.

AN ACT To authorize the further amendment of the Peace Corps Act.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 3(b) of the Peace Corps Act, as amended, Which authorizes appropriations to carry out the purposes of that Act, is amended by striking out "1968" and "$115,700,000" and substituting "1969" and "$112,800,000", respectively. Approved June 27, 1968.

Public Law 90-363 June 28, 1968 [H.R. 15951]

Certain holidays. Monday observance. 80 Stat. 515.

AN ACT To provide for uniform annual observances of certain legal public holidays on Mondays, and for other purxK>ses.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) section 6103(a) of title 5, United States Code, is amended to read as follows: "§ 6103. Holidays " (a) The following are legal public holidays: "New Year's Day, January 1. "Washington's Birthday, the third Monday in February. "Memorial Day, the last Monday in May. "Independence Day, July 4. "Labor Day, the first Monday in September. "Columbus Day, the second Monday in October. "Veterans Day, the fourth Monday in October. "Thanksgiving Day, the fourth Thursday in November. "Christmas Day, December 25." (b) Any reference in a law of the United States (in effect on the effective date of the amendment made by subsection (a) of this section) to the observance of a legal public holiday on a day other than the day prescribed for the observance of such holiday by section 6103(a) of title 5, United States Code, as amended by subsection (a), shall on and after such effective date be con-

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 82 STAT. I

PUBLIC LAW 90-364-JUNE 28, 1968

251

sidered a reference to the day for the observance of such holiday prescribed in such amended section 6103(a). SEC. 2. The amendment made by subsection (a) of the first section of this Act shall take effect on January 1, 1971. Approved June 28, 1968.

Effective date.

Public Law 90-364 AN ACT To increase revenues, to limit expenditures and new obligational authority, and for other purposes. Be it enacted by the Senate and House of Representatives United States of America in Congress assembled. •'

ir

June 28, 1968 [H. R. 15414]

of the

1

^ Revenue and Expenditure Con-

SECTION 1. SHORT TITLE; TABLE OF CONTENTS. (a) SHORT TITLE.—This Act may be cited as the "Revenue and Expenditure Control Act of 1968". (b)

TABLE or

CONTENTS.—

TITLE I—INTERNAL REVENUE CODE AMENDMENTS Sec. Sec. Sec. Sec. Sec. See. Sec. Sec. Sec. Sec.

101. Amendment of existing law. 102. Imposition of tax surcharge. 103. Payment of estimated tax by corporations. 104. Special rules for application of sections 102 and 103. lOo. Continuation of excise taxes on communication services and on automobiles. 106. Timely mailing of deposits. 107. Industrial development bonds. 108. Advertising in a political convention program. 109. Tax-exempt status of certain hospital service organizations. 110. Submission of proposals for tax reform. TITLE II—EXPENDITURE AND RELATED CONTROLS

Sec. 201. Limitation on the number of civilian officers and employees in the executive branch. Sec. 202. Reduction of $6 billion in expenditures during fiscal year 1960. Sec. 203. Reduction of $10 billion in new obligational authority. Sec. 204. Specific recommendations for $8 billion rescission in old obligational authority. Sec. 20.5. Application of certain formulas. TITLE III—SOCIAL SECURITY ACT AMENDMENTS Sec. 301. Limitation on number of children with respect to whom Federal payments may be made under program of aid to families with dependent children. Sec. 302. Aid to families with dependent children in case of unemployed fathers receiving unemployment compensation. Sec. 303. Federal payments under medical assistance program for certain services includible under supplementary medical insurance program. TITLE I—INTERNAL R E V E N U E CODE AMENDMENTS SEC. 101. AMENDMENT OF EXISTING LAW. Except as otherwise expressly provided, whenever in this title an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954. SEC. 102. IMPOSITION OF TAX SURCHARGE. (a) IMPOSITION OF TAX.—Subchapter A of chapter 1 (relating to determination of tax liability) is amended by inserting at the end thereof the following new part:

68A Stat. 4. 26 USC 1-48.

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PUBLIC LAW 90-364-JUNE 28, 1968

[82 STAT.

"PART V—TAX SURCHARGE "Sec. 51. Tax surcharge.

"SEC. 51. TAX SURCHARGE. "(a)

IMPOSITION OF T A X. — "(1) CALENDAR YEARS.— " (A) INDIVIDUALS (OTHER THAN ESTATES AND TRUSTS).—

I n addition to the other taxes imposed by this chapter, there is hereby imposed on the income of every individual (other than an estate or trust) whose taxable year is the calendar year a tax as follows: CALENDAR YEAR

1968

TABLE 1.—Single person (other than head of household) and married person filing separate return If the adjusted tax is:

If the adjusted tax is: The tax

If the adjusted tax is: The tax

The tax

But less than

is—

At least

But less than

is—

At least

But less than

is—

0

$148

$282

$540

282 288 298 313 327 340 353 367 380 393 407 420 433 447 460 473 487 600 613

288 298 313 327 340 353 367 380 393 407 420 433 447 460 473 487 500 513 527

$20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39

$627

165 162 168 175 182 188 195 202 208 215 222 228 235 242 248 255 262 268 275

0 $1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19

$275

$148

540 653 667 680 693 607 620 633 647 660 673 687 700 713 727

553 567 580 693 607 620 633 647 660 673 687 700 713 727 734

$40 41 42 43 44 45 46 47 48 49 60 61 52 63 54 66

At least

155 162 168 176 182 188 195 202 206 216 222 228 235 242 248 265 262 268

734 and over, 7.6% of the adjusted

tax

TABLE 2.—Head of household If the adjusted tax is:

If the adjusted tax is: The tax

If the adjusted tax is: The tax

The tax

But less than

is—

At least

But less than

IS—

At least

But less than

is—

0

$223

$360

$357

$540

230 237 243 260 267 263 270 277 283 290 297 303 310 317 323 330 337 343 360

357 363 370 377 383 390 397 403 410 417 423 430 437 447 460 473 487 500 613

363 370 377 383 390 397 403 410 417 423 430 437 447 460 473 487 500 513 527

$20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39

$527

$223

0 $1 2 3 4 5 6 7 8 9 10 11 12 13 14 16 16 17 18 19

540 653 667 680 593 607 620 633 647 660 673 687 700 713 727

653 667 680 693 607 620 633 647 660 673 687 700 713 727 734

$40 41 42 43 44 46 46 47 48 49 60 51 52 63 64 56

At least

230 237 243 260 267 263 270 277 283 290 297 303 310 317 328 330 387 843

734 and over, 7.5% of the adjusted

tax

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253

TABLE 3.—Married persons or surviving spouse filing joint return If the adjusted tax is:

If the adjusted tax is: The tax

If the adjusted tax is: The tax

But less than

is—

At least

But less than

is-

At least

But less than

0

$293

$427

$560

427 433 440 447 453 460 467 473 480 487 493 600 507 513 520 627 533 540 547

433 440 447 453 460 467 473 480 487 493 500 507 513 520 527 533 540 547 563

$20 21 22 23 24 26 26 27 28 29 30 31 32 33 34 36 36 37 38 39

$563

300 307 313 320 327 333 340 347 353 360 367 373 380 387 393 400 407 413 420

0 $1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19

$420

$293

660 667 573 580 593 607 620 633 647 660 673 687 700 713 727

567 573 580 693 607 620 633 647 660 673 687 700 713 727 734

At least

300 307 313 820 827 . 333

340 347 363 360 367 373 380 387 893 400 407 413

CALENDAR YEAR

The tax IS—

$40 41 42 43 44 45 46 47 48 49 50 51 52 53 64 55

734 and over 7.5% of the adjusted

tax

1969

TABLE 1.—Single person (other than head of household) and married person filing separate return If the adjusted tax is:

If the adjusted tax is: The tax

If the adjusted tax is: The tax

But less than

is—

At least

But less than

is—

At least

But less than

0

$150

$280

$630

280 290 310 330 350 370 390 410 430 460 470 490

290 310 330 360 370 390 410 430 450 470 490 510

$13 14 15 16 17 18 19 20 21 22 23 24 25

$510

160 170 180 190 200 210 220 230 240 250 260 270

0 $1 2 3 4 5 6 7 8 9 10 11 12

$270

$150

630 650 570 690 610 630 650 670 690 710

560 570 690 610 630 650 670 690 710 730

At least

160 170 180 190 200 210 220 230 240 2S0 260

The tax IS—

$26 27 28 29 30 31 32 33 34 35 36

730 and over 6 % of the adjusted

tax

TABLE 2.—Head of household If the adjusted tax is: A t least

But less than

0

$225

$225

236 245 256 266 275 286 296 305 316 325 336 346

236 246 256 266 276 286 295 305 316 325 336

If the adjusted tax is: The tax IS—

0 $1 2 3 4 5 6 7 8 9 10 11 12

If the adjusted tax is: The tax

At least

But less than

is—

A t least

But less than

$346

$355

$610

$530

365 366 376 386 396 405 416 426 436 460 470 490

365 376 386 395 405 415 426 435 450 470 490 610

$13 14 15 16 17 18 19 20 21 22 23 24 26

530 550 570 690 610 630 650 670 690 710

550 670 590 610 630 650 670 690 710 730

The tax IS—

$26 27 28 29 30 31 32 33 34 35 36

730 and over 5 % of the adjusted

tax

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 254

PUBLIC LAW 90-364-JUNE 28, 1968

[82 STAT.

TABLE 3.—Married persons or surviving spouse filing joint return If the adjusted tax is:

If the adjusted tax is: The tax

But less than

$415 425 435 445 455 465 475 485 495 505 515 525 535

$425 435 445 455 465 475 485 495 505 515 525 535 545

The tax is—

But less than

The tax is—

At least

But less than

0 $295 305 315 326 336 346 355 366 375 385 396 405

$295 305 315 325 335 345 355 365 375 385 395 405 415

0 $1 2 3 4 5 6 7 8 9 10 11 12

"(B)

OTHER PERSONS.—In addition to the other taxes

IS—

At least

If the adjusted tax is:

$13 14 15 16 17 18 19 20 21 22 23 24 25

At least

$545 $555 $26 555 565 27 565 575 28 575 590 29 590 610 30 610 630 31 630 650 32 650 670 33 670 690 34 690 710 35 710 730 36 730 and over, 5% of the adjusted tax

imposed by this chapter, there is hereby imposed on the income of every corporation, and on the income of every estate and trust, whose taxable year is the calendar year, a tax equal to the percent of the adjusted tax (as defined in subsection (b)) for the taxable year specified in the following table: Calendar year

Percent Estates and trusts

Corporations

7.5 5.0

10.0 5.0

1968 1969

" (2) FISCAL AND SHORT TAXABLE YEARS.—

" (A) IN GENERAL.—In addition to the other taxes imposed by this chapter and except as provided in subparagraph (B), in the case of taxable years ending on or after the effective date of the surcharge and beginning before July 1, 1969, there is hereby imposed on the income of every person whose taxable year is other than the calendar year, a tax equal to— " (i) 10 percent of the adjusted tax for the taxable year, multiplied by "(ii) a fraction, the numerator of which is the number of days in the taxable year occurring on and after the effective date of the surcharge and before July 1, 1969, and the denominator of which is the number of days in the entire taxable year. " (B) LIMITATION.—In the case of— 68A Stat. 733. 26 USC 6013. 68A Stat. 6; 78 Stat. 2 1.

" (i) a husband and wife (or surviving spouse) who file a joint return under section 6013 and whose adjusted tax for the taxable year is less than $580, "(ii) an individual who is a head of a household to whom section 1(b) applies and whose adjusted tax for the taxable year is less than $440, and "(iii) any other individual (other than an estate or trust) whose adjusted tax for the taxable year is less than $290, the tax imposed by subparagraph (A) shall not be greater than an amount equal to twice the tax which would be imposed by subparagraph (A) if the tax were imposed on the amount by which the adjusted tax exceeds $290, $220, or $145, respectively.

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 82 STAT. ]

PUBLIC LAW 90-364-JUNE 28, 1968 '•(C)

E F F E C H V E DATE 1 / i \ I

DEFINED. - / v -

For 1

purposes p ^

255 of

sub"Elective date 1 i ° f t"^ s u r c h a r g e. "

paragraph (A), the term "enective date oi the surcharge means— " (i) January 1, 1968, in the case of a corporation, and "(ii) April 1, 1968, in the case of any other taxpayer. " (b) ADJUSTED TAX DEFINED.—For purposes of this section, the "Adjusted tax." term 'adjusted tax' means, with respect to any taxable year, the tax imposed by this chapter for such taxable year, determined without regard to— "(1) the taxes imposed by this section, section 871(a), and section 881; and 1555^'^''^'*^' "(2) any increases in tax under section 47(a) (relating to cer- 26 USC 87i, tain dispositions, etc., of section 38 property) or section 614(c) ssi. (4)(C) (relating to increase in tax for deductions under section 72 stat! 1637. 615(a) prior to aggregation), 68A Stat. 211. and reduced by an amount equal to the amount of any credit which would be allowable under section 37 (relating to retirement income) ^^^ ^*^*' ^^' if no tax were imposed by this section for such taxable year. "(c) ESTIMATED T A X. — For purix)ses of applying the provisions of this title with respect to declarations, amended declarations, and payments of estimated tax the time prescribed for filing or payment of which is on or after— "(1) in the case of an individual, September 15, 1968, or "(2) in the case of a corporation, June 15, 1968, sections 6654(d)(1) and 6655(d)(1) shall not apply with respect to gg!?Itm''825any taxable year for which a tax is imposed by this section. Post, p. 264.' " (d) WESTERN HEMISPHERE TRADE CORPORATIONS AND DIVIDENDS ON CERTAIN PREFERRED STOCK.—In computing, for a taxable year

of a corporation, the fraction described in— "(1) section 244(a)(2), relating to deduction with respect to yg^l^t^'ss ^''' dividends received on the preferred stock of a public utility, "(2) section 2 4 7 (a)(2), relating to deduction with respect to certain dividends paid by a public utility, or "(3) section 922(2), relating to special deduction for Western Hemisphere trade corporations, the denominator shall, under regulations prescribed by the Secretary or his delegate, be increased to reflect the rate at which tax is imposed under subsection (a) for such taxable year. " (e) SHAREHOLDERS OF REGULAITED INVESTMENT COMPANIES.—In

computing the amount of tax deemed paid under section 852(b)(3) (D) (ii) and the adjustment to basis described in section 852(b)(3) ^^ ^^^^- 530. (D) ( i i i), the percentages set forth therein shall be adjusted under regulations prescribed by the Secretary or his delegate to reflect the rate at which tax is imposed under subsection (a). " (f) SPECIAL RULE. — For purposes of this title, to the extent the tax imposed by this section is attributable (under regulations prescribed by the Secretary or his delegate) to a tax imposed by another section OT this chapter, such tax shall be deemed to be imposed by such other 78 Stat. 29. section." (b) TECHNICAL AMENDMENT.—Section 963(b) (relating to receipt of minimum distributions by domestic corporations) is amended— (1) by striking out the heading of paragraph (1) and inserting in lieu thereof the following: " (1) TAXABLE YEARS BEGINNING I N 1963 AND TAXABLE YEARS ENTIRELY WITHIN THE SURCHARGE PERIOD.—", and

(2) by striking out the heading of paragraph (3) and inserting in lieu thereof the following:

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Page:United States Statutes at Large Volume 82.djvu/298

 256

PUBLIC LAW 90-364-JUNE 28, 1968

[82 STAT.

" (3) T A X A B L E YEARS B E G I N N I N G AFTER I 9 6 4 (EXCEPT TAXABLE YEARS W H I C H I N C L U D E A N Y PART OF THE SURCHARGE P E R I O D). ",

per^^d^"^^^^

and (3) by adding after the table in paragraph (3) the following: " I n the case of a taxable year beginning before the surcharge period and ending within the surcharge period, or beginning within the surcharge period and ending after the surcharge period, the required minimum distribution shall be an amount equal to the sum of— " (A) that portion of the minimum distribution which would be required if the provisions of paragraph (1) were applicable to the taxable year, which the number of days in such taxable year which are within the surcharge period bears to the total number of days in such taxable ^ear, plus " (B) that portion of the minimum distribution which would be required if the provisions of paragraph (3) were applicable to such taxable year, which the number of days in such taxable year which are not within the surcharge period bears to the total number of days in such taxable year. As used in this subsection, the term 'surcharge period' means the period beginning January 1, 1968, and ending June 30, 1969." (c) WITHHOLDING ON WAGES.—

80 Stat. 38. 26 USC 3402.

Ante, p. 2 5 1.

(1) PERCENTAGE METHOD OF WITHHOLDING.—Subsection

(a)

of section 3402 (relating to requirement of withholding) is amended— (A) by inserting before table 1 therein the following: "(1) I n the case of wages paid on or before the 15th day after the date of the enactment of the Revenue and Expenditure Control Act of 1968 or after June 30, 1969:"; and (B) by adding at the end thereof the following: "(2) I n the case of wages paid after the 15th day after the date of the enactment of the Revenue and Expenditure Control Act of 1968 and before July 1, 1969: "Table 1—If the payroll period with respect to an employee is WEEKLY

" (a) Single Person—Including Head of Household: If the amount of wages is: Not over $4 Over $4 but not over $13 Over $13 but not over $23 Over $23 but not over $85 Over $85 but not over $169 Over $169 but not over $212 Over $212

The amount of income tax to be withheld shall be: 0. 14% of excess over $4. $1.26 plus 15% of excess over $13. $2.76 plus 19% of excess over $23. $14 54 plus 22% of excess over $85. .i33.02 plus 28% of excess over $169. .$4.5.06 plus 33% of excess over $212.

" (b) Married Person: If the amount of wages is: Not over $4 Over $4 but not over $23 Over $23 but not over $">8 Over $.58 but not over $169 Over $169 but not over $340 Over $340 but not over $423 Over $423

The amount of income tax to be withheld shall be: 0. 14% of excess over.$4. $2.66 plus 15% of excess over $23. $7.91 plus 19% of excess over $58. ,$29.00 plus 22% of excess over $169. .$66.62 plus 28% of excess over $340. $89.86 plus 33% of excess over $423.

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text:
Page:United States Statutes at Large Volume 82.djvu/299

 82 STAT. ]

PUBLIC LAW 90-364-JUNE 28, 1968

"Table 2—If the payroll period with respect to an employee is BIWEEKLY

"(a) Single Person—Including Head of Household: If the amount of wages i s: Not over $8 Over $8 but not over $27 Over $27 but not over $46 Over $46 but not over $16!> Over $169 but not over $338 Over $338 but not over $423 Over $423

The amount of income tax to be withheld shall be: 0. 14% of excess over $8. $2.66 plus 15% of excess over $27. $5.51 plus 19% of excess over $46. .$28.88 plus 22% of excess over $169. $66.06 plus 28% of excess over $338. $89.86 plus 33% of excess over $423.

"(b) Married Person: If the amount of wages is: Not over $8 Over $8 but not over $46 Over $46 but not over $115 Over $115 but not over $338 Over $338 but not over $681 Over $681 but not over $846 Over $846

The amount of income tax to be withheld shall be: 0. 14% of excess over $8. $5.32 plus 15% of excess over $46. $15.67 plus 19% of excess over $115. .$58.04 plus 22% of excess over $338. $133.50 plus 28% of excess over $681. $179.70 plus 33% of excess over $846.

"Table 3—If the piiyroll period with respect to an employee is SEMIMONTHLY

" (a) Single Person—Including Head of Household: If the amount of wages is: Not over $8 Over $8 but not over $29 Over $29 but not over $50 Over $50 but not over $183 Over $183 but not over $367 Over $367 but not over $458 Over $458

The amount of income tax to be withheld shall be: 0. 14% of excess over $8. $2.94 plus 15% of excess over $29. $6.09 plus 19% of excess over $50.. $31.36 plus 22% of excess over $183. $71.84 plus 28% of excess over $367. $97.32 plus 33% of excess over $458.

"(b) Married Person: If the amount of wages is: Not over $8 Over $8 but not over $50 Over $50 but not over $125 Over $125 but not over $387 Over $367 but not over $738 Over $738 but not over $917 Over $917

The amount of income tax to be withheld shall be: 0. 14% of excess over $8. $5.88 plus 15% of excess over $50. $17.13 plus 19% of excess over $125. $63.11 plus 22% of excess over $367. $144.73 plus 28% of excess over $738. $194.85 plus 33% of excess over $917.

"Table 4—If the payroll period with respect to an employee is MONTHLY

"(a) Single Person—Including Head of Household: If the amount of wages i s: Not over $17 Over $17 but not over $58 Over $58 but not over $100 Over $100 but not over $367 Over $367 but not over $733 Over $733 but not over $917 Over $917

The amount of income tax to be withheld shall be: 0. 14% of excess over $17. $5.74 plus 15% of excess over $58. $12.04 plus 19% of excess over $100. $62.77 plus 22% of excess over $367. $143.29 plus 28% of excess over $733. $194.81 plus 33% of excess over $917.

"(b) Married Person: If the amount of wages is: Not over $17 Over $17 but not over $100 Over $100 but not over $250 Over $250 but not over $733 Over $733 but not over $1475 Over $1475 but not over $1833 Over $1833

The amount of income tax to be withheld shall be: 0. 14% of excess over $17. $11.62 plus 15% of excess over $100. $34.12 plus 19% of excess over $250. $125.89 plus 22% of excess over $733. $289.13 plus 28% of excess over $1475. $389.37 plus 33% of excess over $1833.

257

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Page:United States Statutes at Large Volume 82.djvu/300

 258

PUBLIC LAW 90-364-JUNE 28, 1968

[82 STAT.

"Table 5.—If the payroll period with respect to aii employee is QUARTERLY

" (a) Single Person—Including Head of Household: If the amount of wages i s: Not over $50 Over $50 but not over $175 Over $175 but not over $300 Over $300 but not over $1100 Over $1100 but not over $2200 Over $2200 but not over $2750 Over $2750

The amount of income tax to be withheld shall be: 0. 14% of excess over $50. $17.50 plus 15% of excess over $175. $36.25 plus 19% of excess over $300. $188.25 plus 22% of excess over $1100. $430.25 plus 28% of excess over $2200. $584.25 plus 33% of excess over $2750.

" (b) Married Person: If the amount of wages i s: Xot over $50 Over $50 but not over $300 Over $300 but not over $750 Over $750 but not over $2200 Over $2200 but not over $4425 Over $4425 but not over $5500 Over $5500

The amount of income tax to be withheld shall be: 0. 1 4 % of excess over $50. $35.00 plus 1 5 % of excess over $300. $102.50 plus 1 9 % of excess over $750. $378.00 plus 2 2 % of excess over $2200. $867.50 plus 2 8 % of excess over $4425. .51168.50 plus 3 3 % of excess over $5500.

'•Table 6—If the payroll period with respect to an employee is SEMIANNUAIi

" (a) Single Person—Including Head of Household: If the amount of wages is: Xot over $100 Over $100 but not over $350 Over $350 but not over $600 Over $600 but not over $2200 Over $2200 but not over $4400 Over $4400 but not over $5500 Over $5500

The amount of income tax to be held shall be: 0. 14% of excess over $100. $35.00 plus 157c of excess over $72.50 plus 197c of excess over $376.50 plus 227o of excess $2200. $860.50 plus 287c of excess $4400. $1168..50 plus 337o of excess $5500.

with-

$350. $600. over over over

"(b) Married Person:

The amount of income tax to be withIf the amount of wages is: held shall be: Xot over $100 0. Over $100 but not over $600 147c of excess over $100. Over $600 but not over $1500 $70.00 plus 157c of excess over $600. Over $1500 but not over $4400 $205.00 plus 197c of excess over $1500. Over $4400 but not over $8850 $756.00 plus 227c of excess over $4400. Over $8850 but not over $11,000 .$1735.00 plus 287c of excess over $88.50. Over $11,000 $2337.00 plus 337c of excess over $11,000. '•Table 7—If the payroll period with respect.to an employee is ANXUAL

" (a) Single Person—Including Head of Household: If the amount of wages i s: Not over $200 0\'er $200 but not over $700 Over $700 but not over $1200 Over $1200 but not over $4400 Over $4400 but not over $8800 Over $8800 but not over $11,000 Over $11,000

The amount of income tax to be withheld shall be: 0. 147o of excess over $200. $70 plus 157o of excess over $700. .$145 plus 197o of excess over $1200. $753 plus 22% of excess over $4400. $1,721 plus 287o of excess over $8800. .$2,337 plus 33% of excess over $11,000.

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Page:Tom Swift and His Airship.djvu/212

202 it seemed as if there were at least fifty of them. Some of the fellows caught sight of the airship, and, with yells, pointed upward.

Nearer and nearer to the earth settled the Red Cloud. The criminals in the camp were running wildly about. Several squads of them darted through the woods, only to come hurriedly back, where they called to their companions.

"Ha! My men are evidently on the job!" exclaimed the sheriff. "They are turning the rascals back!"

Some of the gang were so alarmed at the sight of the great airship settling down on their camp, that they could only stand and stare at it. Others were gathering sticks and stones, as if for resistance, and some could be seen to have weapons. Off to one side was a small hut, rather better than the rest of the tumbledown shacks in which the tramps lived. Tom noticed this, and saw several men gathered about it. One seemed familiar to the lad. He called the attention of Mr. Damon to the fellow.

"Do you know him?" asked Tom eagerly.

"Bless my very existence! If it isn't Anson Morse! One of the gang!" cried the eccentric man.

"That's what I thought," agreed Tom. "The bank robbers are here," he added, to the sheriff.

title: Page:Tom Swift and His Airship.djvu/212


text:
Page:United States Statutes at Large Volume 82.djvu/301

 82 STAT. ]

PUBLIC LAW 90-364-JUNE 28, 1968

259

" (b) Married Person: The amount of income tax to be with1 f the amount of wages is: held shall be: Not over $200 0. Over $200 but not over $1200 14% of excess over $200. Over $1200 but not over $3000 .$140 plus 15% of excess over $1200. Over $3000 but not over $8800 .$410 pins 19% of excess over $3000. Over $8800 but not over $17,700 $1,512 plus 22% of excess over $8800. Over $17,700 but not over $22,000__ $3,470 plus 28% of excess over $17,700. Over $22,000 $4,674 plus 33% of excess over $22,000. "Table 8—If the payroll period with respect to an employee is a DAILY payroll or a miscellaneous payroll period " (a) Single Person—Including Head of Household: The amount of income tax to be withIf the amount of wages divided by the held shall be the following amount number of days in the payroll pemultiplied by the number of days riod is: in such period: Not over $0.50 0. Over $0.50 but not over $1.90 14% of excess over $0.50. Over $1.90 but not over $3.30 $0.20 plus 15% of excess over $1.90. Over $3.30 but not over $12.10 .$0.41 plus 19% of excess over $3.30. Over $12.10 but not over $24.10 $2.08 plus 22% of excess over $12.10. Over $24.10 but not over $30.10 $4.72 plus 28% of excess over $24.10. Over $30.10 $6.40 plus 33% of excess over $30.10. " (b) Married Person: The amount of income tax to be withheld If the amount of wages divided by the shall be the following amount mulnumiber of days in the payroll petiplied by the number of days in riod i s: such period: Not over $0.50 0. Over $0.50 but not over $3.30 14% of excess over $0.50. Over $3.30 but not over $8.20 $0.39 plus 15% of excess over $3.30. Over $8.20 but not over $24.10 $1.13 plus 19% of excess over $8.20. Over $24.10 but not over $48.50 .$4.1o plus 22% of excess over $24.10. Over $48.50 but not over $60.30 .$9.52 plus 28% of excess over $48.50. Over $60.30 .$12.82 plus 33% of excess over $60.30." (2) WAGE BRACKET WITHHOIJ)ING.—Subsection (c) of section 3402 (relating to wage bracket withholding) is amended by adding at the end thereof the following new paragraph: " (6) I n the case of wages paid after the 15th day after the date of the enactment of the Revenue and Expenditure Control Act of 1968, and before July 1, 1969, the amount deducted and withheld under paragraph (1) shall be determined in accordance with tables prescribed by the Secretary or his delegate in lieu of the tables contained in paragraph (1). The tables so prescribed shall be the same as the tables contained in paragraph (1), except that amounts and rates set forth as amounts and rates of tax to be deducted and withheld shall be computed on the basis of table 7 contained in subsection (a)(2). " (d) CLERICAL AMENDMENT.—The table of parts of subchapter A of chapter 1 is amended by adding at the end thereof the following: "Part V. Tax surcharge." (e) EFFECTIVE DATE.—Except as provided hj section 104, the amendments made by this section (other than subsection (c)) shall apply— (1) Insofar as they relate to taxpayers other than corporations, to taxable years ending after March 31, 1968, and beginning before July 1, 1969.

68A Stat. 458 26 USC 3402.

Ante,

p. 251.

80 Stat. 4 1.

Ante,

p. 258.

Post,

p. 264.

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text:
Page:United States Statutes at Large Volume 82.djvu/302

 260

PUBLIC LAW 90-364-JUNE 28, 1968

[82 STAT.

(2) Insofar as they relate to corporations, to taxable years ending after I>ecember 81, 1967, and beginning before July 1, 1969. SEC. 103. PAYMENT OF ESTIMATED TAX BY CORPORATIONS. so^st^f *i563^*'

(^) REPEAL o r REQUIREMENT or DECLARATION.—Section 6016 (relat-

26 USC 6016. 78 Stat. 27.

ing to declarations of estimated income tax by corporations) and sectj^n 6074 (relating to time for filing declarations of estimated income tax by corporations) are repealed. (b) INSTALLMENT PAYMENTS or ESTIMATED INCOME TAX BY CORPO-

so'stare/^'

RATIONS.—Section 6154 "(relating to installment payments of estimated income tax by corporations) is amended to read as follows: "SEC. 6154. INSTALLMENT PAYMENTS OF ESTIMATED INCOME TAX BY CORPORATIONS. " (a) CORPORATIONS REQUIRED To P A Y ESTIMATED INCOME T A X. —

68A Stat. 320. 26 USC 801843

Every corporation subject to taxation under section 11 or 1201(a), or subchapter L of chapter 1 (relating to insurance companies), shall make payments of estimated tax (as defined in subsection (c)) during its taxable year as provided in subsection (b) if its estimated tax for such taxable year can reasonably be expected to be $40 or more. "(b) PAYMENT I N INSTALLMENTS.—Any corporation required under subsection (a) to make payments of estimated tax (as defined in subsection (c)) shall make such payments in installments as follows: "If the requirements of subsection (a) are first met—

The followlf'g percentage" of the estimated tax shall be paid on the 15th day of the— 4th 6th 9th 12th month month month month

Before the 1st day of the 4 h month of the taxable year After the la^t day of the 3d month and before the 1st day of the 6th month of the taxable ye r Af or the 1 ist day of the 5th month and before the 1st day of the 9th month of the taxable year _ After the 1 tst day of the 8th month and before the 1st day of the 12th month of the tixable year.

25

25

25

33J^

S3H

3ZM

50 -

25

50 100

" (c) ESTIMATED TAX DEFINED,—

26 USC 31-48.

"(1) IN GENERAL.—For purposes of this title, in the case of a corporation the term 'estimated tax' means the excess of— " (A) the amount which the corporation estimates as the amount of the income tax imposed by section 11 or 1201 (a), or subchapter L of chapter 1, whichever is applicable, over " (B) the sum of— " (i) the amount which the corporation estimates as the sum of the credits against tax provided by part IV Qf subchapter A of chapter 1, "(ii) in the case of a taxable year beginning after December 31, 1967, and before January 1, 1977, the amount of the corporation's temporary estimated tax exemption for such year, and "(iii) in the case of a taxable year beginning after December 31, 1967, and before January 1, 1972, the amount of the corporation's transitional exemption for such year. " (2) TEMPORARY ESTIMATED TAX EXEMPTION.—

" (A) IN GENERAL.—For purposes of clause (ii) of paragraph (1)(B), the amount of a corporation's temporary estimated tax exemption for a taxable year equals the applicable percentage (determined under subparagraph (B)) multiplied by the lesser of—

�


text:
Page:United States Statutes at Large Volume 82.djvu/303

 82 STAT. ]

PUBLIC LAW 90-364-JUNE 28, 1%8

261

" (i) an amount equal to 22 percent of the amount which the corporation estimates as its surtax exemption (as defined in section 11(d)) for such year, or " (ii) the excess determined under paragraph (1) without regard to clauses (ii) and (iii) of paragraph (1)(B).

^^ us^c n '

" (B) APPLICABLE PERCENTAGE.—For purposes of subpara-

graph (A) and section 6655(e)(2), the applicable percentage is— "In the case of a taxable year beginning in— 1968, 1969, 1970, 1971, and 1972 1973 1974 1975 1976

100 80 60 40 20

^°s^ P 262.

percent percent percent percent percent.

" (3) TRANSITIONAL E X E M P T I O N. —

" (A) IN GENERAL.—For purposes of clause (iii) of paragraph (1)(B), the amount of a corporation's transitional exemption for a taxable year equals the exclusion percentage (determined under subparagraph (B)) multiplied by the lesser of— " (i) $100,000, reduced by the amount of the corporation's temporary estimated tax exemption for such year, or "(ii) the excess determined under paragraph (1) without regard to clause (iii) of paragraph (1)(B). " (B) EXCLUSION PERCENTAGE.—For purposes of subparagraph (A) and section 6655(e)(3), the exclusion percentage

^°^^' P ^es.

"In the case of a taxable year beginning In— 1968 80 percent 1969 60 percent 1970 40 percent 1971 20 percent. " (d) RECOMPUTATION OF ESTIMATED TAX.—If, after paying any installment of estimated tax, the taxpayer makes a new estimate, the amount of each remaining installment (if any) shall be the amount which would have been payable if the new estimate had been made when the first estimate for the taxable year was made, increased or decreased (as the case may be) by the amount computed by dividing— " (1) the difference between— " (A) the amount of estimated tax required to be paid before the date on which the new estimate is made, and " (B) the amount of estimated tax which would have been required to be paid before such date if the new estimate had been made when the first estimate was made, by "(2) the number of installments remaining to be paid on or after the date on which the new estimate is made. "(e) APPLICATION TO SHORT TAXABLE YEAR,—The application of this section to taxable years of less than 12 months shall be in accordance with regulations prescribed by the Secretary or his delegate. " (f) INSTALLMENTS PAID I N ADVANCE.—At the election of the corporation, any installment of the estimated tax may be paid before the date prescribed for its payment. " (g) CERTAIN FOREIGN CORPORATIONS.—For purposes of this section and section 6655, in the case of a foreign corporation subject to taxation under section 11 or 1201 (a), or under subchapter L of chap- je^uscTso^i^-" ter 1, the tax imposed by section 881 shall be treated as a tax imposed 843. by section 11." so Stat. iss.-;.

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text:
Page:United States Statutes at Large Volume 82.djvu/304

 262

PUBLIC LAW 90-364-JUNE 28, 1968 (c)

78^sfaf*28/^^' 26 USC 6655.

26 USC 31-48.

Ante, p. 2 6 1.

FAILURE BY CORPORATION TO P A Y ESTIMATED T A X. — (1) RAISING TO PERCENT REQUIREMENT TO SO PERCENT.—Sub-

sectioiis (b) and (d)(3) of section 6655 (relating to underpayments of estimated tax) are amended by striking out "70 percent" ejich pla<^e it appears therein and inserting in lieu thereof "80 percent". (2) DEFINITION OF TAX.—Subsection (e) of section 6655 (relating to definition of tax) is amended to read as follows: "(e)

68A'st'at^32o. 26 USC 8018^3-

[82 STAT.

DEFINITION OF T A X. —

"(1) IN GENERAL.—For purposes of subsections (b) and (d), the term 'tax' means the excess of— ''(-^) ^^^^ tax iuiposed by section 11 or 1201 (a), or subchapter L of chapter 1. whichever is applicable, over " (B) the sum of— " (i) the credits against tax provided by part IV of subchapter A of chapter 1, "(ii) in the case of a taxable year beginning after December 31, 1967, and before January 1, 1977, the amount of the corporation's temporary estimated tax exemption for such year, and "(iii) in the case of a taxable year beginning after December 31, 1967, and before January 1, 1972, the amount of the corporation's transitional exemption for such year. "(2) TEMPORARY ESTIMATED TAX EXEMPTION.—For purposes of clause (ii) of paragraph (1)(B), the amount of a corporations temporary estimated tax exemption for a taxable year equals the applicable percentage (determined under section 6154(c)(2)(B)) multiplied by the lesser of— " (A) an amount equal to 22 percent of the corporation's surtax exemption (as defined in section 11(d)) for such year, or " (B) the excess determined under paragraph (1) without regard to clauses (ii) and (iii) of paragraph (1)(B). "(3) TRANSITIONAL EXEMPTION.—For purposes of clause (iii)

of paragraph (1)(B), the amount of a corporation's transitional exemption for a taxable year equals the exclusion percentage (determined under section 6154(c)(3)(B)) multiplied by the lesser of— " (A) $100,000, reduced by the amount of the corporation's temporary estimated tax exemption for such j^ear, or " (B) the excess determined under paragraph (1) without regard to clause (iii) of paragraph (1)(B). "(4) SPECIAL RULE FOR SUBSECTION (d) ( D AND (2).—In applying this subsection for purposes of subsection (d)(1) and (2), the applicable percentage and the exclusion percentage shall be the percentage for the taxable year for which the underpayment is being determined." 26 USC 6411-

6424.

(d) ADJUSTMENT OF OVERPAYMENT.— (X) ALLOWANCE OF ADJUSTMENT.—Subchapter B of chapter 65

(relating to rules of special application) is amended by adding at the end thereof the following new section: '•SEC. 6425. ADJUSTMENT OF OVERPAYMENT OF ESTIMATED INCOME TAX BY CORPORATION. "(a)

APPLICATION FOR ADJUSTMENT.—

"(1) T I M E FOR FILING.—A corporation may, after the close of the taxable year and on or before the 15th day of the third month thereafter, and before the day on which it files a return for such taxable year, file an application for an adjustment of an overpay-

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text:
Page:United States Statutes at Large Volume 82.djvu/305

 82 STAT. ]

PUBLIC LAW 90-364-JUNE 28, 1968

263

ment by it of estimated income tax for such taxable year. An application under this subsection shall not constitute a claim for credit or refund. "(2) FORM OF APPLICATION, ETC.—An application under this subsection shall be verified in the maimer prescribed by section 6065 in the case of a return of the taxpayer, and shall be filed in the manner and form required by regulations prescribed by the Secretary or his delegate. The application shall set forth— " (A) the estimated income tax paid by the corporation during the taxable year, " (B) the amount which, at the time of filing the application, the corporation estimates as its income tax liability for the taxable year, " (C) the amount of the adjustment, and " (D) such other information for purposes of carrying out the provisions of this section as may be required by such regulations. "(b)

oe^scTeoes^

ALLOWANCE OF ADJUSTMENT.— "(1) LIMITED EXAMINATION OF APPLICATION.—Within

a period of 45 days from the date on which an application for an adjustment is filed under subsection (a), the Secretary or his delegate shall make, to the extent he deems practicable in such period, a limited examination of the application to discover omissions and errors therein, and shall determine the amount of the adjustment upon the basis of the application and the examination; except that the Secretary or his delegate may disallow, without further action, any application which he finds contains material omissions or errors which he deems cannot be corrected within such 45 days. "(2)

ADJUSTMENT CREDITED OR REFUNDED.—The Secretary

or

his delegate, within the 45-day period referred to in paragraph (1), may credit the amount of the adjustment against any liability in respect of an internal revenue tax on the part of the corporation and shall refund the remainder to the corporation. "(3) LIMITATION.—No application under this section shall be allowed unless the amount of the adjustment equals or exceeds (A) 10 percent of the amount estimated by the corporation on its application as its income tax liability for the taxable year, and (B) $500. "(4) EFFECT OF ADJUSTMENT.—For purposes of this title (other than section 6655), any adjustment under this section shall be treated as a reduction, in the estimated income tax paid, made on the day the credit is allowed or the refund is paid. "(c) DEFINITIONS.—For purposes of this section and section 6655(g) (relating to excessive adjustment)— Post, p. 204. "(1) The term 'income tax liability' means the excess of— . "income tax " (A) the tax imposed by section 11 or 1201(a), or sub- ^yg'stai. 25. chapter L of chapter 1, whichever is applicable, over esA Stat. 320. " (B) the credits against tax provided by part IV of sub- 343^ ^^*^ ®°^' chapter A of chapter 1. 26 USC 31-48. "(2) The amount of an adjustment under this section is equal to the excess of— " (A) the estimated income tax paid by the corporation during the taxable year, over " (B) the amount which, at the time of filing the application, the corporation estimates as its income tax liability for the taxable year. " (d) CONSOLIDATED RETURNS.—If the corporation seeking an adjustment under this section paid its estimated income tax on a consolidated basis or expects to make a consolidated return for the taxable

5-600 O - 69 - 20

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text:
Page:United States Statutes at Large Volume 82.djvu/306

 264

PUBLIC LAW 90-364-JUNE 28, 1968

ae'uscTees"

Ante,

p. 262.

Ante,

p. 263.

[82 STAT.

year, this section shall apply only to such extent and subject to such conditions, limitations, and exceptions as the Secretary or his delegate may by regulations prescribe." ^^^ AMENDMENT OF SECTION 6605.—Section 6655 is amended by adding at the end thereof the following new subsection: " (g) EXCESSIVE ADJUSTMENT UNDER SECTION 6425.— "(1) ADDITION TO TAX.—If the amount of an adjustment under section 6425 made before the 15th day of the third month following the close of the taxable year is excessive, there shall be added to the tax under chapter 1 for the taxable year an amount determined at the rate of 6 percent per annum upon the excessive amount from the date on which the credit is allowed or the refund i.s paid to such 15th day. "(2) EXCESSIVE AMOUNT.—For purposes of paragraph (1), the excessive amount is equal to the amount of the adjustment or (if smaller) the amount by which— " (A) the income tax liability (as defined in section 6425 (c)) for the taxable year as shown on the return for the taxable year, exceeds " (B) the estimated income tax paid during the taxable year, reduced by the amount of the adjustment." (e) CONFORMING AMENDMENTS.—

78 Stat. 5 3.

Anfe, pp. 260,

68A Stat. 740.

80 Stat. 64.

Ante. p. 260.

(1) Section 6655(d)(1) is amended by striking out "reduced by $100,000". _ (2) Section 243(b)(B)(C)(v) is amended to read as follows: " (v) surtax exemption, and one amount under sections 6154 {t) {'2.) aud (3) aud sections 6655(e)(2) and (3), for purposes of estimated tax payment requirements under section 6154 and the addition to the tax under section 6655 for failure to pay estimated tax." (3) Section 6020(b)(1) is amended by striking out "section 6015 or 6016)" and inserting in lieu thereof "section 6015)". (4) Section 6651(c) is amended by striking out "or section 6016". (5) Section 7203 is amended by striking out "section 6015 or section 6016)," and inserting in lieu thereof "section 6015),". ((.) Section 7701(a) (34)(B) is amended by striking out "section 6016(b)" and inserting in lieu thereof "section 6154(c)". (7) The table of sections for subpart B of part II of subchapter A of chapter 61 is amended by striking out the item relating to section 6016. (8) The table of sections for part V of subchapter A of chapter 61 is amended by striking out the item relating to section 6074. (9) The table of sections for subchapter B of chapter 65 is amended by adding at the end thereof the following: "Sec. 6425. Adjustment of overpayment of estimated income tax by corporation." (f) EFFECTIVE DATE.—Except as provided by section 104, the amendments made by this section shall apply with respect to taxable years beginning after December 31, 1967. SEC. 104. SPECIAL RULES FOR APPLICATION OF SECTIONS 102 AND 103. (a) PAYMENT OF ESTIMATED TAX FOR TAXABLE YEARS BEGINNING BEFORE DATE OF ENACTMENT.—In determining whether any taxpayer

is required to make a declaration or amended declaration of estimated tax, or to pay any amount or additional amount of estimated tax, by reason of the amendments made by sections 102 and 103— (1) such amendments shall apply (A) in the case of an individual, only if the taxable year ends on or after September 30,

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1968, and (B) in the cjise of a corporation, only if the taxable year ends on or after June 30, 1968, (2) in applying sections 6015, 6078, and 6654 of the Internal Revenue Code of 1954, such amendments shall first be taken into je'uscTeo'ts^' account as of Septemljer 1, 1968, and 6073, 6654. (3) in applying sections 6016, 6074, 6154, and 6655 of such Code, such amendments shall first be taken into account as of ^/!"'^; PP- ^^°' May 31, 1968. . '• In the case of any amount cr additional amount of estimated tax payable, by reason of such amendments, by a corporation on or after June 15, 1968, and before the 15th day after the date of the enactment of this Act, the time prescribed for payment of such amount or additional amount shall not expire before such date (not earlier than the 15th day after the date of the enactment of this Act) as the Secretary of the Treasury or his delegate shall prescribe. (b) PAYMENT OF TAX SURCHARGE FOR TAXABLE YEARS ENDING BEFORE DATE OF ENACTMENT.—In the case of a taxable year ending

before the date of the enactmenit of this Act, the time prescribed for payment of the tax imposed by section 51 of the Internal Revenue Code of 1954 shall not expire before September 15, 1968. SEC. 105. CONTINUATION OF EXCISE TAXES ON COMMUNICATION SERVICES AND ON AUTOMOBILES. (a)

^"'^' P- 252.

PASSENGER AUTOMOTJILES.—

(1) IN GENERAL.—Subparagraph (A) of section 4061(a)(2) (relating to tax on passenger automobiles, etc.) is amended to read as follows: " (A) Articles enumerated in subparagraph (B) are taxable at whichever of the following rates is applicable: "If the article is sold— Before.January 1, 1970 During 1970 During 1971 During 1972

so Stat. es. ^^ ^'^'- ^^'•

The tax r a t e is— 7 percent " percent > 3 percent 1 percent.

The tax imposed by this subsection shall not apply with respect to articles enumerated in subparagraph (B) which are sold by the manufacturer, producer, or importer after December 31, 1972.'' (2) CONFORMING AMENDMENT.—Section 6412(a)(1) (relating ^^*°g^p^*g2^^' to floor stocks refunds on passenger automobiles, etc.) is amended by striking out "May 1, 1968, or,Jtinuary 1, 1969," and inserting in lieu thereof "January 1, 1970, January 1, 1971, January 1, 1972, or January 1, 1973,". (b)

COMMUNICATIONS SERVICES.—

(1) CONTINUATION OF TAX.—Paragraph (2) of section 4251(a) (relating to tax on certain communications services) is amended to read as follows: " (2) The rate of tax referred to in paragraph (1) is as follows: •'Amounts paid pursuant to bills first rendered— Before.January 1, 1970 During 1970 During 1971 During 1972

^^ ^*^*- ^'^^-

Percent— 10 ,5 S 1."

(2) CONFORMING AMENDMENTS.—Subsection (b) of section 4251

(relating to termination of tax) is amended by striking out "January 1, 1969" and inserting in lieu thereof "January 1, 1973", and subsection (c) of section 4251 is amended to read as follows: "(c) SPECIAL RULE.—-For purposes of subsections (a) and (b), in the case of communications services rendered before November 1 of a

so Stat. ee.

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79 Stat. 145. 26 USC 42514254.

[82 STAT.

calendar year for which a bill has not been rendered before the close of such year, a bill shall be treated as having been first rendered on December 81 of such year." (3) REPEAL OF SUBCHAI>TER B OF CHAPTER sa.—Effective with respect to amounts paid pursuant to bills first rendered on or after January 1, 1978, subchapter B of chapter 88 (relating to the tax on communications) is repealed. For purposes of the preceding sentence, in the case of communications services rendered before November 1, 1972, for which a bill has not been rendered before January 1, 1978, a bill shall be treated as having been first rendered on December 81, 1972. Effective January 1, 1978, the table of subchapters for chapter 88 is amended by striking out the item relating to such subchapter B. (c) EFFECTIVE DATE.—The amendments made by this section shall take effect as of April 80, 1968. SEC. 106. TIMELY MAILING OF DEPOSITS.

80 Stat. 1110.

(a) TIMELY MAILING TREATED AS TIMELY DEPOSIT.—Section 7502 (relating to timely mailing treated as timely filing and paying) is amended by adding at the end thereof the following new subsection: "(e)

68A Stat. 775.

"Payment."

MAILING OF DEPOSITS.— "(1) DATE OF DEPOSIT.—If

any deposit required to be made (pursuant to regulations prescribed by the Secretary or his delegate under section 6802(c)) on or before a prescribed date is, after such date, delivered by the United States mail to the bank or trust company authorized to receive such deposit, such deposit shall be deemed received by such bank or trust company on the date the deposit was mailed. "(2) MAILING REQUIREMENTS.—Paragraph (1) shall apply only if the person required to make the deposit establishes that— " (A) the date of mailing falls on or before the second day before the prescribed date for making the deposit (including any extension of time granted for making such deposit), and " (B) the deposit was, on or before such second day, mailed in the United States in an envelope or other appropriate wrapper, postage prepaid, properly addressed to the bank or trust company authorized to receive such deposit. I n applying subsection (c) for purposes of this subsection, the term 'payment' includes 'deposit', and the reference to the postmark date refers to the date of mailing." (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply only as to mailing occurring after the date of the enactment of this Act. SEC. 107. INDUSTRIAL DEVELOPMENT BONT)S.

68A Stat. 29.

(a) AMENDMENT OF SECTION 103.—Section 103 (relating to interest on certain governmental obligations) is amended by relettering subsection (c) as subsection (d) and by inserting after subsection (b) the following new subsection: "(c)

"(1) SUBSECTION (a)(1) NOT TO APPLY.—Except as otherwise rovided in this subsection, any industrial development bond shall e treated as an obligation not described in subsection (a)(1). TarmstroBot (talk)^^(2) INDUSTRIAL DEVELOPMENT BOND.—For purposes of this subsection, the term 'industrial development bond' means any obligation— " (A) which is issued as part of an issue all or a major portion of the proceeds of which are to be used directly or indirectly in any trade or business carried on by any person who

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\

INDUSTRIAL. DEVELOPMENT BONDS.—

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