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Page:United States Statutes at Large Volume 101 Part 2.djvu/1242

 101 STAT. 1330-448

PUBLIC LAW 100-203—DEC. 22, 1987

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(^^ Subsection (a) of section 5691 is amended by striking out "the business of a brewer, wholesale dealer in «,N /^ 5 f liquors, retail dealer in liquors, wholesale dealer in ';=i;p-s beer, retail dealer in beer, or limited retail dealer," and inserting in lieu thereof "a business subject to a special tax imposed by part II of subchapter A or section 5276 <lr..u 'c* (relating to occupational taxes)" -"'.:. '.J (ii) The section heading of section 5691 is amended by striking out "RELATING TO LIQUORS". LM7;:f r. (iii) The table of sections for part V of subchapter J of .'»&':o chapter 51 is amended by striking out "relating to liquors" in the item relating to section 5691. •/' < (C) CLERICAL AMENDMENT.—The table of subparts for part II of subchapter A of chapter 51 is amended by inserting before the item relating to subpart B the following new item: '^*

"' '

26 USC 5091.

"Subpart A. Proprietors of distilled spirits plants, bonded wine cellars, etc." (2) BREWERIES.—Section 5091 (relating to imposition and rate of tax on brewers) is amended to read as follows: "SEC. 5091. IMPOSITION AND RATE OF TAX. "(a) GENERAL RULE.—Every brewer shall pay a tax of $1,000 per year in respect of each brewery. "(b) REDUCED RATES FOR SMALL BREWERS.—Rules similar to the rules of section 5O810t)) shall apply for purposes of subsection (a)." (b) WHOLESALE DEALERS IN LIQUORS AND B E E R. —

(1) LIQUORS.—Subsection (a) of section 5111 (relating to imposition and rate of tax on wholesale dealers) is amended by striking out "$255" and inserting in lieu thereof "$500". (2) BEER.—Subsection (b) of section 5111 is amended by striking out "$123" and inserting in lieu thereof "$500". (c) RETAIL DEALERS IN LIQUORS AND BEER.—

(1) LIQUORS.—Subsection (a) of section 5121 (relating to imposition and rate of tax on retail dealers) is amended by striking out "$54" and inserting in lieu thereof "$250". •>;.?.: (2) BEER.—Subsection (b) of section 5121 is amended by striking out "$24" and inserting in lieu thereof "$250". (3) REPEAL OF TAX ON LIMITED RETAIL DEALERS.—Subsection (c) of section 5121 is hereby repealed. (d) TAX ON NONBEVERAGE DOMESTIC DRAWBACK.—Subsection (b) of section 5131 (relating to eligibility and rate of tax) is amended to read as follows: "0)) RATE OF TAX.—The special tax imposed by subsection (a) shall be $500 per year." (e) TAX ON INDUSTRIAL USE OF DISTILLED SPIRITS.—

26 USC 5276.

(1) IN GENERAL.—Subchapter D of chapter 51 (relating to industrial use of distilled spirits) is amended by adding at the end thereof the following new section: "SEC. 5276. OCCUPATIONAL TAX. . "(a) GENERAL RULE.—A permit issued under section 5271 shall not be valid with respect to acts conducted at any place unless the person holding such permit pays a special tax of $250 with respect to such place.

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Page:United States Statutes at Large Volume 101 Part 2.djvu/1243

 PUBLIC LAW 100-203—DEC. 22, 1987

101 STAT. 1330-449

"(b) CERTAIN OCCUPATIONAL TAX RULES TO APPLY.—Rules similar

.

„

to the rules of subpart G of part II of subchapter A shall apply for purposes of this section." (2) CLERICAL AMENDMENT.—The table of sections for such subchapter is amended by adding at the end thereof the following new item: "Sec. 5276. Occupational tax."

- l'

(f) TOBACCO.—

^

(1) IN GENERAL.—Chapter 52 (relating to cigars, cigarettes, smokeless tobacco and cigarette papers and tubes) is amended by redesignating subchapters D, E, and F as subchapters E, F, and G, respectively, and by inserting after subchapter C the following new subchapter: "Subchapter D—Occupational Tax "Sec. 5731. Imposition and rate of tax.

"SEC. 5731. IMPOSITION AND RATE OF TAX.

26 USC 5731.

"(a) GENERAL RULE.—Every person engaged in business as— "(1) a manufacturer of tobacco products, "(2) a manufacturer of cigarette papers and tubes, or "(3) an export warehouse proprietor, shall pay a tax of $1,000 per year in respect of each premises at which such business is carried on. "(b) REDUCED RATES FOR SMALL PROPRIETORS.—

f

"(1) IN GENERAL.—Subsection (a) shall be applied by substituting '$500' for '$1,000' with respect to any taxpayer the gross receipts of which (for the most recent taxable year ending before the 1st day of the taxable period to which the tax imposed by subsection (a) relates) are less than $500,000. "(2) CONTROLLED GROUP RULES.—All persons treated as 1 taxpayer under section 5061(e)(3) shall be treated as 1 taxpayer for purposes of paragraph (1). "(3) CERTAIN RULES TO APPLY.—For purposes of paragraph (1),

I

rules similar to the rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply. "(c) CERTAIN OCCUPATIONAL TAX RULES TO APPLY.—Rules similar

to the rules of subpart G of part II of subchapter A of chapter 51 shall apply for purposes of this section. "(d) PENALTY FOR FAILURE TO REGISTER.—Any person engaged in a business referred to in subsection (a) who willfully fails to pay the tax imposed by subsection (a) shall be fined not more than $5,000, or imprisoned not more than 2 years, or both, for each such offense." (2) CLERICAL AMENDMENT.—"The table of subchapters for chapter 52 is amended by redesignating the items relating to subchapters D, E, and F as items relating to subchapters E, F, and G, respectively, and by inserting after the item relating to subchapter C the following new item: "SUBCHAPTER D. Occupational tax."

(g) FIREARMS.—

I

(1) IN GENERAL.—Section 5801 (relating to occupational taxes) is amended to read as follows:

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


text:
Page:United States Statutes at Large Volume 101 Part 2.djvu/1244

 101 STAT. 1330-450 26 USC 5801.

PUBLIC LAW 100-203—DEC. 22, 1987

"SEC. 5801. IMPOSITION OF TAX.

"(a) GENERAL RULE.—On 1st engaging in business and thereafter on or before July 1 of each year, every importer, manufacturer, and dealer in firearms shall pay a special (occupational) tax for each place of business at the following rates: "(1) Importers and manufacturers: $1,000 a year or fraction thereof. "(2) Dealers: $500 a year or fraction thereof. "(b) REDUCED RATES OF TAX FOR SMALL IMPORTERS AND MANUFACTURERS.—

"(1) IN GENERAL.—Paragraph (1) of subsection (a) shall be applied by substituting '$500' for '$1,000' with respect to any taxpayer the gross receipts of which (for the most recent taxable year ending before the 1st day of the taxable period to which the tax imposed by subsection (a) relates) are less than $500,000. "(2) CONTROLLED GROUP RULES.—All persons treated as 1 taxpayer under section 5061(e)(3) shall be treated as 1 taxpayer for purposes of paragraph (1). '

"(3) CERTAIN RULES TO APPLY.—For purposes of paragraph (1),

rules similar to the rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply." (2) CLERICAL AMENDMENT.—The table of sections for part I of subchapter A of chapter 53 is amended by striking out the item relating to section 5801 and inserting in lieu thereof the following new item: 26 USC 5081

note.

"Sec. 5801. Imposition of tax." (li) EFFECTIVE D A T E. —

(1) Iff GENERAL.—The amendments made by this section shall take effect on January 1, 1988. (2) ALL TAXPAYERS TREATED AS COMMENCING IN BUSINESS ON JANUARY 1, 1988.—

(A) IN GENERAL.—Any person engaged on January 1, 1988, in any trade or business which is subject to an occupational tax shall be treated for purposes of such tax as having 1st engaged in such trade or business on such date. (B) LIMITATION ON AMOUNT OF TAX.—In the case of a taxpayer who paid an occupational tax in respect of any premises for any taxable period which began before January 1, 1988, and includes such date, the amount of the occupational tax imposed by reason of subparagraph (A) in respect of such premises shall not exceed an amount equal to V2 the excess (if any) of— (i) the rate of such tax as in effect on January 1, 1988, over (ii) the rate of such tax as in effect on December 31, 1987. (C) OCCUPATIONAL TAX.—For purposes of this paragraph, the term "occupational tax" means any tax imposed under part II of subchapter A of chapter 51, section 5276, section 5731, or section 5801 of the Internal Revenue (Dode of 1986 (as amended by this section). (D) DUE DATE OF TAX.—The amount of any tax required to

be paid by reason of this paragraph shall be due on April 1, 1988.

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Page:United States Statutes at Large Volume 101 Part 2.djvu/1245

 PUBLIC LAW 100-203—DEC. 22, 1987

101 STAT. 1330-451

Subtitle F—Other Revenue Provisions PART I—TARGETED JOBS CREDIT SEC. 10601. DENIAL OF TARGETED JOBS CREDIT FOR WAGES PAID DURING PERIOD OF LABOR DISPUTE.

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(a) GENERAL RULE.—Subsection (c) of section 51 (defining wages) is amended by redesignating paragraph (3) as paragraph (4) and by inserting after paragraph (2) the following new paragraph: "(3) PAYMENTS FOR SERVICES DURING LABOR DISPUTES.—If—

"(A) the principal place of employment of an individual with the employer is at a plant or facility, and ,^ "(B) there is a strike or lockout involving employees at such plant or facility, the term 'wages' shall not include any amount paid or incurred by the employer to such individual for services which are the same as, or substantially similar to, those services performed by employees participating in, or affected by, the strike or lockout during the period of such strike or lockout." (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply to amounts paid or incurred on or after January 1, 1987, for services rendered on or after such date.

.

.-;,=

26 USC 51 note.

PART II—TREATMENT OF CERTAIN ILLEGAL IRRIGATION SUBSIDIES

SEC. 10611. TREATMENT OF CERTAIN ILLEGAL IRRIGATION SUBSIDIES.

(a) GENERAL RULE.—Part II of subchapter B of chapter 1 (relating to items specifically included in gross income) is amended by adding at the end thereof the following new section: "SEC. 90. ILLEGAL FEDERAL IRRIGATION SUBSIDIES.

"(a) GENERAL RULE.—Gross income shall include an amount equal to any illegal Federal irrigation subsidy received by the taxpayer during the taxable year. "(b) ILLEGAL FEDERAL IRRIGATION SUBSIDY.—For purposes of this section— "(1) IN GENERAL.—The term 'illegal Federal "* irrigation subsidy' means the excess (if any) of— "(A) the amount required to be paid for any Federal gjii / irrigation water delivered to the taxpayer during the taxpayer year, over "(B) the amount paid for such water. "(2) FEDERAL IRRIGATION WATER.—The term 'Federal irrigation water' means any water made available for agricultural purposes from the operation of any reclamation or irrigation project referred to in paragraph (8) of section 202 of the Reclamation Reform Act of 1982. "(c) DENIAL OF DEDUCTION.—No deduction shall be allowed under this subtitle by reason of any inclusion in gross income under subsection (a)." 'Copy read "federal".

26 USC 90.

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Page:United States Statutes at Large Volume 101 Part 2.djvu/1246

 101 STAT. 1330-452

26 USC 90 note.

PUBLIC LAW 100-203—DEC. 22, 1987

(b) CLERICAL AMENDMENT.—The table of sections for part II of subchapter B of chapter 1 is amended by adding at the end thereof the following new item: ^,,., ^, "Sec. 90. Federal irrigation subsidies." (c) EFFECTIVE DATE.—The amendments made by this section shall apply to water delivered to the taxpayer in months beginning after the date of the enactment of this Act. \%i

Utiii

PART III—COMPLIANCE

SEC. 10621. STATE ESCHEAT L A W S N O T TO APPLY TO REFUNDS O F FEDERAL TAX. (a) GENERAL RULE.—Subchapter A of chapter 65 (relating to proce-

dure in general for abatements, credits, and refunds) is amended by adding at the end thereof the following new section: 26 USC 6408. "SEC. 6408. STATE ESCHEAT LAWS NOT TO APPLY. 7.1 "No overpayment of any tax imposed by this title shall be refunded (and no interest with respect to any such overpayment shall be paid) if the amount of such refund (or interest) would escheat to a Men K; 081) gg State or would otherwise become the property of a State under any law relating to the disposition of unclaimed or abandoned property. No refund (or payment of interest) shall be made to the estate of any decedent unless it is affirmatively shown that such amount will not escheat to a State or otherwise become the property of a State under such a law," (b) CLERICAL AMENDMENT.—The table of sections for subchapter A of chapter 65 is amended by adding at the end thereof the following new item: "Sec. 6408. State escheat laws not to apply." **'* • '- " " ••'*' 26 USC 6408 (c) EFFECTIVE DATE.—The amendments made by this section shall note. take effect on the date of the enactment of this Act. 26 USC 7803 SEC. 10622. SENSE OF CONGRESS AS TO INCREASED INTERNAL REVENUE note. SERVICE FUNDING FOR TAXPAYER ASSISTANCE AND ENFORCEMENT. (a) FINDINGS.—The Congress hereby finds that— (1) the Internal Revenue Service estimates that the amount of taxes owed for 1986 will exceed the amount of taxes collected for ao* such year by $100 billion; / (2) the current taxpayer compliance rate stands at 81.5 per5.«tr cent; '<a (3) the tax gap can be significantly reduced by enhancing taxpayer assistance services and enforcement; and (4) the Appropriations Committee of the House of Representatives, in its fiscal year 1988 Internal Revenue Service appropriation, took a step in the direction of providing additional funding for taxpayer assistance and enforcement efforts. (b) It is the sense of the Congress that: (1) The Congress increase outlays for the Internal Revenue •50li Service in fiscal year 1989 and fiscal year 1990 in the areas of f f taxpayer assistance and enforcement by $.7 billion in fiscal year Ac 1989 for a revenue total of $3.2 billion and by $.8 billion in fiscal year 1990 for a revenue total of $4.4 billion. The net revenue increase would be $2.5 billion in fiscal year 1989 and $3.6 billion in fiscal year 1990, or a net revenue increase over the House

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Page:United States Statutes at Large Volume 101 Part 2.djvu/1247

 PUBLIC LAW 100-203—DEC. 22, 1987

101 STAT. 1330-453

Appropriations Committee recommendations of $.4 billion in fiscal year 1989 and $1.3 billion in fiscal year 1990. (2) The Internal Revenue Service offer improved taxpayer assistance and enforcement efforts by using the aforementioned outlays in areas recommended by, or consistent with the recommendations of, the "Dorgan Task Force Report". Taxpayer assistance efforts would include providing expanded taxpayer education programs, instituting pilot programs of taxmobiles in rural areas, and upgrading the quality of telephone assistance. Taxpayer enforcement efforts would include raising the audit rate from 1.1 percent toward 2.5 percent, restoring resources to criminal investigations, and the collection of delinquent accounts. (3) The Congress should undertake an experimental multiyear authorization and 2-year appropriation for the Internal Revenue Service consistent with the recommendations in Public Law 100-119, section*^' 201 (Increasing the Statutory Limit on the Public Debt). (4) Increased funding should be provided for compilation and analysis of statistics of income and research. The Internal Revenue Service must issue a report on the extent of Reports. the tax gap and che measures that could be undertaken to decrease the tax gap. The report must utilize more current data than has been utilized recently. The report must be issued by April 15, 1989. The Internal Revenue Service must also report annually on the improvements being made in the audit rate, taxpayer assistance, and enforcement efforts.

PART IV—TAX-EXEMPT BOND PROVISIONS SEC. 10631. ISSUES USED TO ACQUIRE NONGOVERNMENTAL OUTPUT PROPERTY.

(a) IN GENERAL.—Section 141 is amended by redesignating subsection (d) as subsection (e) and by inserting after subsection (c) the following new subsection: "(d) CERTAIN ISSUES USED TO ACQUIRE NONGOVERNMENTAL OUTPUT PROPERTY TREATED AS PRIVATE ACTIVITY BONDS.—

"(1) IN GENERAL.—For purposes of this title, the term 'private activity bond' includes any bond issued as part of an issue if the amount of the proceeds of the issue which are to be used (directly or indirectly) for the acquisition by a governmental unit of nongovernmental output property exceeds the lesser of— "(A) 5 percent of such proceeds, or "(B) $5,000,000. "(2) NONGOVERNMENTAL OUTPUT PROPERTY.—Except as otherwise provided in this subsection, for purposes of paragraph (1), the term 'nongovernmental output property' means any property (or interest therein) which before such acquisition was used (or held for use) by a person other than a governmental unit in connection with an output facility (within the meaning of subsection (b)(4)) (other than a facility for the furnishing of water). For purposes of the preceding sentence, use (or the holding for use) before October 14, 1987, shall not be taken into account.

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Page:United States Statutes at Large Volume 101 Part 2.djvu/1248

 101 STAT. 1330-454

PUBLIC LAW 100-203—DEC. 22, 1987

"(3) EXCEPTION FOR PROPERTY ACQUIRED TO PROVIDE OUTPUT TO

CERTAIN AREAS.—For purposes of paragraph (1)— "(A) IN GENERAL.—The term 'nongovernmental output property' shall not include any property which is to be used in connection with an output facility 95 percent or more of the output of which will be consumed in— "(i) a qualified service area of the governmental unit acquiring the property, or "(ii) a qualiHed annexed area of such unit. "(B) DEFINITIONS.—For purposes of subparagraph (A)— "(i) QuAUFiED SERVICE AREA.—The term 'qualified service area' means, with respect to the governmental unit acquiring the property, any area throughout which such unit provided (at all times during the 10year period ending on the date such property is acquired by such unit) output of the same type as the output to be provided by such property. For purposes of the preceding sentence, the period before October 14, .FT^i n. 1987, shall not be taken into account. "(ii) QuAUFiED ANNEXED AREA.—The term 'qualified r., •: annexed area' means, with respect to the governmental unit acquiring the property, any area if— (I) such area is contiguous to, and annexed for general governmental purposes into, a qualified service area of such unit, "(II) output from such property is made available to all members of the general public in the annexed area, and "(III) the annexed area is not greater than 10 percent of such qualified service area. iv; j

'^ •• ^ "^

"(C) LIMITATION ON SIZE OF ANNEXED AREA NOT TO APPLY WHERE O U T P U T CAPACITY DOES NOT INCREASE BY MORE THAN

10 PERCENT.—Subclause (III) of subparagraph (B)(ii) shall not apply to an annexation of an area by a governmental unit if the output capacity of the property acquired in connection with the annexation, when added to the output capacity of all other property which is not treated as nongovernmental output property by reason of subparagraph (A)(ii) with respect to such annexed area, does not exceed 10 percent of the output capacity of the property providing output of the same type to the qualified service area into which it is annexed.

.,.>

">i

u^jy^ RULES FOR DETERMINING RELATIVE SIZE, ETC.—For

purposes of subparagraphs (B)(ii) and (C)— "(i) The size of any qualified service area and the output capacity of property serving such area shall be determined as the close of the calendar year preceding the calendar year in which the acquisition of nongovernmental output property or the annexation occurs. "(ii) A qualified annexed area shall be treated as part of the qualified service area into which it is annexed for purposes of determining whether any other area an nexed in a later year is a qualified annexed area. "(4)

EXCEPTION FOR PROPERTY CONVERTED TO NONOUTPUT

USE.—For purposes of paragraph (1)—

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Page:United States Statutes at Large Volume 101 Part 2.djvu/1249

 PUBLIC LAW 100-203—DEC. 22, 1987

101 STAT. 1330-455

"(A) IN GENERAL.—The term 'nongovernmental output > property' shall not include any property which is to be converted to a use not in connection with an output facility. "(B) EXCEPTION.—Subparagraph (A) shall not apply to i any property which is part of the output function of a '( nuclear power facility. "(5) SPECIAL RULES.—In the case of a bond which is a private < activity bond solely by reason of this subsection— "(A) subsections (c) and (d) of section 147 (relating to limitations on acquisition of land and existing property) ( shall not apply, and si "(B) paragraph (8) of section 142(a) shall be applied as if it did not contain 'local'. '•c "(6) TREATMENT OF JOINT ACTION AGENCIES.—With respect to nongovernmental output property acquired by a joint action f agency the members of which are governmental units, this subsection shall be applied at the member level by treating each member as acquiring its proportionate share of such property." (b) TECHNICAL AMENDMENT.—Subparagraph (A) of section 146(f)(5) is amended to read as follows: "(A) the purpose of issuing exempt facility bonds described in 1 of the paragraphs of section 142(a),'. (c) EFFECTIVE DATE.— (1) IN GENERAL.—Except as otherwise provided in this subsection, the amendments made by this section shall apply to bonds issued after October 13, 1987 (other than bonds issued to refund bonds issued on or before such date). (2) BINDING AGREEMENTS.—The amendments made by this section shall not apply to bonds (other than advance refunding bonds) with respect to a facility acquired after October 13, 1987, pursuant to a binding contract entered into on or before such date. (3) TRANSITIONAL RULE.—The amendments made by this section shall not apply to bonds issued— ^: (A) after October 13, 1987, by an authority created by a statute— (i) approved by the State Governor on July 24, 1986 and (ii) sections 1 through 10 of which became effective on January 15, 1987, and (B) to provide facilities serving the area specified in such statute on the date of its enactment, SEC. 10632. BONDS ISSUED BY INDIAN TRIBAL GOVERNMENTS.

(a) IN GENERAL.—Section 7871 is amended by adding at the end thereof the following new subsection: "(e) ESSENTIAL GOVERNMENTAL FUNCTION.—For purposes of this section, the term 'essential governmental function' shall not include any function which is not customarily performed by State and local governments with general taxing powers." (b) EXCEPTION FOR CERTAIN PRIVATE ACTIVITY BONDS.—

(1) IN GENERAL.—Subsection (c) of section 7871 (relating to additional requirements for tax-exempt bonds) is amended by adding at the end thereof the following new paragraph: "(3) EXCEPTION FOR CERTAIN PRIVATE ACTIVITY BONDS.—

"(A) IN GENERAL.—In the case of an obligation to which this paragraph applies—

91-194 O - 90 - 40: QL.3 Part 2

26 USC 141 note.

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Page:United States Statutes at Large Volume 101 Part 2.djvu/1250

 101 STAT. 1330-456

PUBLIC LAW 100-203—DEC. 22, 1987

Ji;qi> o Icf' "(i) paragraph (2) shall not apply, 9(i "•' "(ii) such obligation shall be treated for purposes of ' V !%'fiq, -; reconstruction, or improvement of property which is of a character subject to the allowance for depreciation n'H rx ':;: and which is part of a manufacturing facility (as defined in section 144(a)(12XC)), oi "(ii) such issue is issued by an Indian tribal governiioi. ment or a subdivision thereof, aidj o it "(iii) 95 percent or more of the net proceeds of the 001issue are to be used to finance property which— "\ "(I) is to be located on land which, throughout the 5-year period ending on the date of issuance of such issue, is part of the qualified Indian lands of •^jh zpii(m the issuer, and "(II) is to be owned and operated by such issuer, ctr;; ^: OBU ff2 "(iv) such obligation would not be a private activity -sasHi.:;i bond without regard to subparagraph (C), ^br "(v) it is reasonably expected (at the time of issuance bf* of the issue) that the employment requirement of subparagraph (D)(i) will be m e t with respect to the »;/? f /cf >L facility to be financed by the n e t proceeds of the issue, and "(vi) no principal user of such facility will be a person .ti, ^ (or group of persons) described in section 144(a)(6)(B). For purposes of clause (iii), section 150(a)(5) shall apply. 19?- »i "(C) PRIVATE ACTIVITY BOND RULES TO APPLY.—An obligation to which this paragraph applies (other than an obligaB '{d i: tion described in paragraph (D) shall be treated for purposes of this title as a private activity bond. dWJ

"(D) EMPLOYMENT REQUIREMENTS.—

"(i) IN GENERAL.—The employment requirements of no BVQ'-•:.,'• this subparagraph are met with respect to a facility financed by the net proceeds of an issue if, as of the rfiog "• 5s close of each calendar year in the testing period, the aggregate face amount of all outstanding tax-exempt private activity bonds issued to provide financing for the establishment which includes such facility is not j..»T'# ' j;; >;. more than 20 times greater than the aggregate wages (as defined by section 3121(a)) paid during the precedi'ls: ing calendar year to individuals (who are enrolled M-. members of the Indian tribe of the issuer or the spouse of any such member) for services rendered at such establishment, o*

vj > -civ oJ ivi,., >

"(ii) FAILURE TO MEET REQUIREMENTS.— "(I) IN GENERAL.—If, as of the close of any cal-

endar year in the testing period, the requirements of this subparagraph are not met with respect to an establishment, section 103 shall cease to apply to interest received or accrued (on all private activity bonds issued to provide financing for the

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Page:United States Statutes at Large Volume 101 Part 2.djvu/1251

 PUBLIC LAW 100-203—DEC. 22, 1987

101 STAT. 1330-457

?f^'- ^ ' ' ' a- J..f1--^ 'ic:

establishment) after the close of such calendar year. "(II) EXCEPTION.—Subclause (I) shall not apply if the requirements of this subparagraph would be met if the aggregate face amount of all tax-exempt . private activity bonds issued to provide financing '^"^ '' ^ for the establishment and outstanding at the close ,, of the 90th day after the close of the calender year ^,' ' were substituted in clause (i) for such bonds outstanding at the close of such calendar year. " ^ ^ "(iii) TESTING PERIOD.—For purposes of this subpara" * ^ graph, the term 'testing period' means, with respect to an issue, each calendar year which begins more than 2 years after the date of issuance of the issue (or, in the case of a refunding obligation, the date of issuance of !,, the original issue). "(E) DEFINITIONS.—For purposes of this paragraph— "(i) QUALIFIED INDIAN LANDS.—The term 'qualified Indian lands' means land which is held in trust by the United States for the benefit of an Indian tribe. J "(ii) INDIAN TRIBE.—The term 'Indian tribe' means any Indian tribe, band, nation, or other organized J• group or community which is recognized as eligible for the special programs and services provided by the f United States to Indians because of their status as Indians. x; "(iii) NET PROCEEDS.—The term 'net proceeds' has the meaning given such term by section 150(a)(3)." -<- (2) TECHNICAL AMENDMENT.—Paragraph (2) of section 7871(c) is amended by striking out "Subsection (a)" and inserting in lieu thereof "Except as provided in paragraph (3), subsection (a)", (c) EFFECTIVE DATE.—The amendments made by this section shall 26 USC 7871 apply to obligations issued after October 13, 1987, ^°^-

Subtitle G—Lobbying and Political Activities of Tax-Exempt Organizations i'

•

"

PART I—DISCLOSURE REQUIREMENTS

SEC. 10701. REQUIRED DISCLOSURE OF NONDEDUCTIBILITY OF CONTRIBUTIONS.

(a) GENERAL RULE.—Subchapter B of chapter 61 (relating to miscellaneous provisions) is amended by redesignating section 6113 as section 6114 and by inserting after section 6112 the following new section: "SEC. 6113. DISCLOSURE OF NONDEDUCTIBILITY OF CONTRIBUTIONS.

"(a) GENERAL RULE.—Each fundraising solicitation by (or on behalf of) an organization to which this section applies shall contain an express statement (in a conspicuous and easily recognizable format) that contributions or gifts to such organization are not deductible as charitable contributions for Federal income tax purposes. "(b) ORGANIZATIONS TO WHICH SECTION APPLIES.—

.Gim

26 USC 6113.

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Page:United States Statutes at Large Volume 101 Part 2.djvu/1252

 101 STAT. 1330-458

,'.

PUBLIC LAW 100-203—DEC. 22, 1987

"(1) IN GENERAL.—Except as otherwise provided in this subsection, this section shall apply to any organization which is not described in section 170(c) and which— "(A) is described in subsection (c) (other than paragraph (1) thereof) or (d) of section 501 and exempt from taxation under section 501(a), "(B) is a political organization (as defined in section 527(e)), or "(C) was an organization described in subparagraph (A) or (B) at any time during the 5-year period ending on the date of the fundraising solicitation or is a successor to an organization so described at any time during such 5-year period. "(2) EXCEPTION FOR SMALL ORGANIZATIONS.— "(A) ANNUAL GROSS RECEIPTS DO NOT EXCEED

$100,000.— This section shall not apply to any organization the gross receipts of which in each taxable year are normally not more than $100,000.

- "

•5

"(B) MULTIPLE ORGANIZATION RULE.—The Secretary

may

treat any group of 2 or more organizations as 1 organization for purposes of subparagraph (A) where necessary or appropriate to prevent the avoidance of this section through the use of multiple organizations. "(3) SPECIAL RULE FOR CERTAIN FRATERNAL ORGANIZATIONS.—

For purposes of paragraph (1), an organization described in section 170(c)(4) shall be treated as described in section 170(c) only with respect to solicitations for contributions or gifts which " are to be used exclusively for purposes referred to in section 170(c)(4). "(c) FUNDRAISING SOLICITATION.—For purposes of this section— "(1) IN GENERAL.—Except as provided in paragraph (2), the term 'fundraising solicitation' means any solicitation of con. u tributions or gifts which is made— •>'w "(A) in written or printed form,
 * ^ r

"(B) by television or radio, or "(C) by telephone. - ' "(2) EXCEPTION FOR CERTAIN LETTERS OR CALLS.—The term 'fundraising solicitation' shall not include any letter or telephone call if such letter or call is not part of a coordinated fundraising campaign soliciting more than 10 persons during the calendar year." (b) PENALTY.—Part I of subchapter B of chapter 68 (relating to assessable penalties) is amended by adding at the end thereof the following new section: 26 USC 6710.

^'

^

"SEC. 6710. FAILURE TO DISCLOSE THAT CONTRIBUTIONS ARE NONDEDUCTIBLE.

"(a) IMPOSITION OF PENALTY.—If there is a failure to meet the requirement of section 6113 with respect to a fundraising solicitation by (or on behalf of) an organization to which section 6113 applies, such organization shall pay a penalty of $1,000 for each day on which such a failure occurred. The maximum penalty imposed under this subsection on failures by any organization during any calendar year shall not exceed $10,000. "(b) REASONABLE CAUSE EXCEPTION.—No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.

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101 STAT. 1330-459

"(c) $10,000 LIMITATION NOT TO APPLY WHERE INTENTIONAL DIS-

REGARD.—If any failure to which subsection (a) applies is due to intentional disregard of the requirement of section 6113— "(1) the penalty under subsection (a) for the day on which such failure occurred shall be the greater of— "(A) $1,000, or "(B) 50 percent of the aggregate cost of the solicitations which occurred on such day and with respect to which there ' was such a failure, "(2) the $10,000 limitation of subsection (a) shall not apply to any penalty under subsection (a) for the day on which such failure occurred, and "(3) such penalty shall not be taken into account in applying such limitation to other penalties under subsection (a). "(d) DAY ON WHICH FAILURE OCCURS.—For purposes of this section, any failure to meet the requirement of section 6113 with respect to a solicitation— "(1) by television or radio, shall be treated as occurring when the solicitation was telecast or broadcast, "(2) by mail, shall be treated as occurring when the solicitation was mailed, "(3) not by mail but in written or printed form, shall be treated as occurring when the solicitation was distributed, or "(4) by telephone, shall be treated as occurring when the solicitation was made."

t

•

.

(c) CLERICAL AMENDMENTS.—

(1) The table of sections for subchapter B of chapter 61 is amended by striking out the item relating to section 6113 and inserting in lieu thereof the following: "Sec. 6113. Disclosure of nondeductibility of contributions. "Sec. 6114. Cross reference."

(2) The table of sections for part I of subchapter B of chapter 68 is amended by adding at the end thereof the following new item: "Sec. 6710. Failure to disclose that contributions are nondeductible." (d) EFFECTIVE DATE.—The amendments made by this section shall

apply to solicitations after January 31, 1988.

•

26 USC 6113 note.

SEC. 10702. PUBLIC INSPECTION OF ANNUAL RETURNS AND APPLICATIONS FOR TAX-EXEMPT STATUS.

(a) GENERAL RULE.—Section 6104 (relating to publicity of information required from certain tax-exempt organizations and certain trusts) is amended by adding at the end thereof the following new subsection: "(e) PUBLIC INSPECTION OF CERTAIN ANNUAL RETURNS AND APPLICATIONS FOR EXEMPTION.— "(1) A N N U A L RETURNS.—

"(A) IN GENERAL.—During the 3-year period beginning on the filing date, a copy of the annual return filed under section 6033 (relating to returns by exempt organizations) by any organization to which this paragraph applies shall be made available by such organization for inspection during regular business hours by any individual at the principal office of the organization and, if such organization regularly maintains 1 or more regional or district offices

Public information.

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Page:United States Statutes at Large Volume 101 Part 2.djvu/1254

 101 STAT. 1330-460

-i>S

PUBLIC LAW 100-203—DEC. 22, 1987 having 3 or more employees, at each such regional or district office. "(B) ORGANIZATIONS TO WHICH PARAGRAPH APPLIES.—This

paragraph shall apply to any organization which— "(i) is described in subsection (c) or (d) of section 501 and exempt from taxation under section 501(a), and "(ii) is not a private foundation (within the meaning of section 509(a)). "(C)

NONDISCLOSURE OF CONTRIBUTORS.—Subparagraph

(A) shall not require the disclosure of the name or address of any contributor to the organization. "(D) FiliNG DATE.—For purposes of subparagraph (A), the term 'filing date' means the last day prescribed for filing the return under section 6033 (determined with regard to any extension of time for filing). '(2) APPLICATION FOR EXEMPTION.— "(A) IN GENERAL.—If^

Public information.

"(i) an organization described in subsection (c) or (d) of section 501 is exempt from taxation under section 501(a), and iJb.5i->a "(ii) such organization filed an application for recognition of exemption under section 501, a copy of such application (together with a copy of any papers submitted in support of such application and any •SfJJ letter or other document issued by the Internal Revenue Service with respect to such application) shall be made available by the organization for inspection during regular business hours by any individual at the principal office of the organization and, if the organization regularly maintains 1 or more regional or district offices having 3 or more employees, at each such regional or district office. '>.9it:

26 USC 6104 note.

"(B) NONDISCLOSURE OF CERTAIN INFORMATION.—Subpara-

graph (A) shall not require the disclosure of any informa'^ ' tion if the Secretary withheld such information from public inspection under subsection (a)(l)(D)." (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply— (1) to returns for years beginning after December 31, 1986, and (2) on and after the 30th day after the date of the enactment of this Act in the case of applications submitted to the Internal Revenue Service— (A) after July 15, 1987, or (B) on or before July 15, 1987, if the organization has a copy of the application on July 15, 1987. SEC. 10703. ADDITIONAL INFORMATION REQUIRED ON ANNUAL RETURNS OF SECTION 501(c)(3) ORGANIZATIONS.

(a) GENERAL RULE.—Subsection (b) of section 6033 (relating to certain organizations described in section 501(c)(3)) *^^ is amended by striking out "and" at the end of paragraph (7), by striking out the period at the end of paragraph (8) and inserting in lieu thereof a comma, and by inserting after paragraph (8) the following new paragraphs: >»« Copy read "503(c)(3))".

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101 STAT. 1330-461

"(9) such other information with respect to direct or indirect f transfers to, and other direct or indirect transactions and rela., tionships with, other organizations described in section 501(c) (other than paragraph (3) thereof) or section 527 as the Secretary may require to prevent— ^ "(A) diversion of funds from the organization's exempt purpose, or 1 "(B) misallocation of revenues or expenses, and "(10) such other information for purposes of carrying out the internal revenue laws as the Secretary may require." (b) EFFECTIVE DATE.—The amendments made by subsection (a) 26 USC 6033 shall apply to returns for years beginning after December 31, 1987. note. SEC. 10704. PENALTIES.

(a) GENERAL RULE.—Subsection (c) of section 6652 (relating to returns by exempt organizations and by certain trusts) is amended to read as follows: "(c) RETURNS BY EXEMPT ORGANIZATIONS AND BY CERTAIN TRUSTS.— "(1) ANNUAL RETURNS UNDER SECTION 6033.— ' "(A) PENALTY ON ORGANIZATION.—In the case of—

<. Its, fif}'"t' 5,,;i -5 « ? J ^,:.^

^ ' *i - '

' "'^ '

"(i) a failure to file a return required under section 6033 (relating to returns by exempt organizations) on the date and in the manner prescribed therefor (determined with regard to any extension of time for filing), or "(ii) a failure to include any of the information required to be shown on a return filed under section 6033 or to show the correct information, there shall be paid by the exempt organization $10 for each day during which such failure continues. The maximum penalty under this subparagraph on failures with respect to any 1 return shall not exceed the lesser of $5,000 or 5 percent of the gross receipts of the organization for the year. "(B) MANAGERS.—

"(i) IN GENERAL.—The Secretary may make a written demand on any organization subject to penalty under subparagraph (A) specifying therein a reasonable future date by which the return shall be filed (or the information furnished) for purposes of this subparagraph. "(ii)

•*>. • a.

FAILURE TO COMPLY WITH

DEMAND.—If

any

person fails to comply with any demand under clause (i) on or before the date specified in such demand, there shall be paid by the person failing to so comply $10 for each day after the expiration of the time specified in flns^ ~ such demand during which such failure continues. The ' n.: maximum penalty imposed under this subparagraph on '? ••n; all persons for failures with respect to any 1 return shall not exceed $5,000. "(C) PUBLIC INSPECTION OF ANNUAL RETURNS.—In the case V of a failure to comply with the requirements of subsection £A:.> (d) or (e)(1) of section 6104 (relating to public inspection of annual returns) on the date and in the manner prescribed therefor (determined with regard to any extension of time for filing), there shall be paid by the person failing to meet

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Page:United States Statutes at Large Volume 101 Part 2.djvu/1256

 101 STAT. 1330-462

> "

PUBLIC LAW 100-203—DEC. 22, 1987 such requirements $10 for each day during which such failure continues. The maximum penalty imposed under this subparagraph on all persons for failures with respect to any 1 return shall not exceed $5,000. "(D)

'

PUBLIC INSPECTION OF APPLICATIONS FOR EXEMP-

' TiON.—In the case of a failure to comply with the requirements of section 6104(e)(2) (relating to public inspection of applications for exemption) on the date and in the manner . I.? prescribed therefor, there shall be paid by the person failing to meet such requirements $10 for each day during which such failure continues. "(2) RETURNS UNDER SECTION 6034 OR 6043 (b).— "(A) PENALTY ON ORGANIZATION OR TRUST.—In the case of a failure to file a return required under section 6034 (relating to returns by certain trusts) or section 6043(b) (relating to terminations, etc., of exempt organizations), on the date r>s;'5 ^^^ ^^ ^^® manner prescribed therefor (determined with regard to any extension of time for filing), there shall be paid by the exempt organization or trust failing so to file $10 for each day during which such failure continues, but the total amount imposed under this subparagraph on any organization or trust for failure to file any 1 return shall not exceed $5,000. "(B) MANAGERS.—The Secretary may make written demand on an organization or trust failing to file under subparagraph (A) specifying therein a reasonable future hK- . date by which such filing shall be made for purposes of this subparagraph. If such filing is not made on or before such date, there shall be paid by the person failing so to file $10 for each day after the expiration of the time specified in the written demand during which such failure continues, but the total amount imposed under this subparagraph on all persons for failure to file any 1 return shall not exceed $5,000. "(3) REASONABLE CAUSE EXCEPTION.—No penalty shall be imposed under this subsection with respect to any failure if it is shown that such failure is due to reasonable cause. "(4) OTHER SPECIAL RULES.— "(A) TREATMENT AS TAX.—Any

f.

penalty imposed under this subsection shall be paid on notice and demand of the Secretary and in the same manner as tax. "(B) JOINT AND SEVERAL LIABILITY.—If more than 1 person is liable under this subsection for any penalty with respect to any failure, all such persons shall be jointly and severally liable with respect to such failure. "(C) PERSON.—For purposes of this subsection, the term 'person' means any officer, director, trustee, employee, or other individual who is under a duty to perform the act in respect of which the violation occurs."

(b) WILLFUL FAILURE TO PERMIT PUBLIC INSPECTION.—

(1) IN GENERAL.—Section 6685 (relating to assessable penalty with respect to private foundation annual returns) is amended to read as follows:

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 PUBLIC LAW 100-203—DEC. 22, 1987

101 STAT. 1330-463

"SEC. 6685. ASSESSABLE PENALTY WITH RESPECT TO PUBLIC INSPECTION REQUIREMENTS FOR CERTAIN TAX-EXEMPT ORGANIZATIONS.

26 USC 6685.

"In addition to the penalty imposed by section 7207 (relating to fraudulent returns, statements, or other documents), any person who is required to comply with the requirements of subsection (d) or (e) of section 6104 and who fails to so comply with respect to any return or application, if such failure is willful, shall pay a penalty of $1,000 with respect to each such return or application.' (2) CLERICAL AMENDMENT.—The table of sections for part I of subchapter B of chapter 68 is amended by striking out the f item relating to section 6685 and inserting in lieu thereof the following: "Sec. 6685. Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations." FURNISHING FRAUDULENT INFORMATION.—Section 7207 (relat-

(c) ing to fraudulent returns, statements, or other documents) is amended by striking out "subsection (d) of section 6104" and inserting in lieu thereof "subsection (d) or (e) of section 6104". (d) EFFECTIVE DATE.—The amendments made by this section shall 26 USC 6652 apply—

note.

(1) to returns for years beginning after December 31, 1986, and (2) on and after the date of the enactment of this Act in the case of applications submitted to the Internal Revenue Service— (A) after July 15, 1987, or (B) on or before July 15, 1987, if the organization has a copy of the application on July 15, 1987. SEC. 10705. REQUIRED DISCLOSURE THAT CERTAIN INFORMATION OR SERVICE AVAILABLE FROM FEDERAL GOVERNMENT.

(a) GENERAL RULE.—Part I of subchapter B of chapter 68 (relating to assessable penalties) is amended by adding at the end thereof the following new section: "SEC. 6711. FAILURE BY TAX-EXEMPT ORGANIZATION TO DISCLOSE THAT CERTAIN INFORMATION OR SERVICE AVAILABLE FROM FEDERAL GOVERNMENT. "(a) IMPOSITION OF PENALTY.—If—

"(1) a tax-exempt organization offers to sell (or solicits money for) specific information or a routine service for any individual which could be readily obtained by such individual free of charge (or for a nominal charge) from an agency of the Federal Government, "(2) the tax-exempt organization, when making such offer or solicitation, fails to make an express statement (in a conspicuous and easily recognizable format) that the information or service can be so obtained, and "(3) such failure is due to intentional disregard of the requirements of this subsection, such organization shall pay a penalty determined under subsection (b) for each day on which such a failure occurred. "(h) AMOUNT OF PENALTY.—The penalty under subsection (a) for any day on which a failure referred to in such subsection occurred shall be the greater of— "(1) $1,000, or

26 USC 6711.

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 101 STAT. 1330-464 .;: JS. >i «

26 USC 6711 ^°^-

PUBLIC LAW 100-203—DEC. 22, 1987

i:* "(2) 50 percent of the aggregate cost of the offers and solicitaT*l tions referred to in subsection (a)(1) which occurred on such day and with respect to which there was such a failure. "(c) DEFINITIONS.—For purposes of this section— "(1) TAX-EXEMPT ORGANIZATION.—The term 'tax-exempt organization' means any organization which— "(A) is described in subsection (c) or (d) of section 501 and exempt from taxation under section 501(a), or "(B) is a political organization (as defined in section ^ "(2) DAY ON WHICH FAILURE OCCURS.—The day on which any failure referred to in subsection (a) occurs shall be determined under rules similar to the rules of section 6710(d)." (b) CLERICAL AMENDMENT.—The table of sections for part I of subchapter B of chapter 68 is amended by adding at the end thereof the following new item: "Sec. 6711. Failure by tax-exempt organization to disclose that certain information or service available from Federal Government." (c) EFFECTIVE D A T E. — The amendments m a d e by this section shall apply to offers and solicitations after January 31, 1988. vkiCT£
 * - 5 - 527(e)).

PART II—POLITICAL ACTIVITIES

1^

SEC. 10711. CLARIFICATION OF PROHIBITED POLITICAL ACTIVITIES. (a) GENERAL RULE. — The following provisions a r e each amended by striking o u t "on behalf of any c and i date " and inserting in lieu thereof "on behalf of (or in opposition to) any candidate": (1) Section 170(c)(2)(D). (2) Section 501(c)(3). .«. (3) Paragraph s (2) and (3) of section 2055(a). (4) Clauses (ii) and (iii) of section 2106(a)(2)(A). •" (5) Section 2522(a)(2). ' (6) Paragraph s (2) and (3) of section 25220)). (b)

f jra Oc

STATUS

AFTER

DISQUAUFICATION

BECAUSE

O F POLITICAL

ACTIVITIES.— (1) IN GENERAL. — Paragraph (2) of section 504(a) (relating to s t a t u s after organization ceases to qualify for exemption under section 501(c)(3) because of s u b s t a n t i a l lobbying) is amended to read a s follows: ,„ "(2) is not a n organization described in section 501(c)(3)— •i^ "(A) by reason of c a r r y i n g on propaganda, or otherwise 1^. a t t e m p t i n g, to influence legislation, or "(B) by reason of participating in, or i n t e r v e n i n g in, any .,,, political campaign on behalf of (or in opposition to) any ^y, candidate for public office,". jf^ (2) CLERICAL AMENDMENTS.— (A) The section heading for section 504 is amended by ..^ striking o u t "SUBSTANTIAL L O B BY I N G " and inserting in lieu thereof "SUBSTANTIAL L O B BY I N G O R B E CAUSE OF P O L I T I C A L ACT IV I T I E S ". (B) The table of sections for part I of subchapter F of to chapter 1 is amended by striking out " s u b s t a n t i a l lobbying" be i n the item r e l a t i n g to section 504 and inserting in lieu thereof " s u b s t a n t i a l lobbying or because of political activities".

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101 STAT. 1330-465

(c) EFFECTIVE DATE.—The amendments made by this section shall 26 USC 170 note. apply with respect to activities after the date of the enactment of this Act. SEC. 10712. EXCISE TAXES ON POLITICAL EXPENDITURES BY SECTION 501(c)(3) ORGANIZATIONS. (a) GENERAL RULE.—Chapter 42 (relating to excise taxes on private foundations and black lung benefit trusts) is amended by redesignating subchapter C as subchapter D and by inserting after subchapter B the following new subchapter: ... "Subchapter C—Political Expenditures of Section 501(c)(3) Organizations "Sec. 4955. Taxes on political expenditures of section 501(c)(3) organizations. "SEC. 4955. TAXES ON POLITICAL EXPENDITURES OF SECTION 501(c)(3) ORGANIZATIONS. "(a) INITIAL TAXES.—

a

"(1) O N THE ORGANIZATION.—There is hereby imposed on each political expenditure by a section 501(c)(3) organization a tax i equal to 10 percent of the amount thereof. The tax imposed by • this paragraph shall be paid by the organization. "(2) O N THE MANAGEMENT.—There is hereby imposed on the agreement of any organization manager to the making of any expenditure, knowing that it is a political expenditure, a tax equal to 2y2 percent of the amount thereof, unless such agreement is not willful and is due to reasonable cause. The tax imposed by this paragraph shall be paid by any organization manager who agreed to the making of the expenditure. "(b) ADDITIONAL TAXES.—

"(1) O N THE ORGANIZATION.—In any case in which an initial tax is imposed by subsection (a)(1) on a political expenditure and such expenditure is not corrected within the taxable period, there is hereby imposed a tax equal to 100 percent of the ^ amount of the expenditure. The tax imposed by this paragraph ^ ' shall be paid by the organization. "(2) O N THE MANAGEMENT.—In any case in which an additional tax is imposed by paragraph (1), if an organization man^' ager refused to agree to part or all of the correction, there is hereby imposed a tax equal to 50 percent of the amount of the political expenditure. The tax imposed by this paragraph shall be paid by any organization manager who refused to agree to part or all of the correction. "(c) SPECIAL RULES.—For purposes of subsections (a) and 0))— "(1) JOINT AND SEVERAL LIABILITY.—If more than 1 person is liable under subsection (a)(2) or (b)(2) with respect to the making of a political expenditure, all such persons shall be jointly and severally liable under such subsection with respect to such . expenditure. "(2) LIMIT FOR MANAGEMENT.—With respect to any 1 political

5 expenditure, the maximum amount of the tax imposed by amount of the tax imposed by subsection (b)(2) shall not exceed $10,000. "(d) POUTICAL EXPENDITURE.—For purposes of this section—
 * subsection (a)(2) shall not exceed $5,000, and the maximum

26 USC 4955.

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 101 STAT. 1330-466

PUBLIC LAW 100-203—DEC. 22, 1987

"(1) IN GENERAL.—The term 'political expenditure' means any ^ amount paid or incurred by a section 501(c)(3) organization in any participation in, or intervention in (including the publica^4, tion or distribution of statements), any political campaign on behalf of (or in opposition to) any candidate for public office. "(2) CERTAIN OTHER EXPENDITURES INCLUDED.—In the case of '••• • an organization which is formed primarily for purposes of • promoting the candidacy (or prospective candidacy) of an ' individual for public office (or which is effectively controlled by a candidate or prospective candidate and which is availed of primarily for such purposes), the term 'political expenditure' includes any of the following amounts paid or incurred by the organization: "(A) Amounts paid or incurred to such individual for s •'-: speeches or other services. i ^^TK, ^, "(B) Travel expenses of such individual. « f /J >.» *; ^ ii^Q^ Expenses of conducting polls, surveys, or other studies, or p r e p a r i n g papers or other materials, for use by such individual. "(D) Expenses of advertising, publicity, and fundraising for such individual. ,--: "^ "(E) Any other expense which has the p r i m a r y effect of promoting public recognition, or otherwise primarily accruing to the benefit, of such individual. "(e) COORDINATION W I T H SECTION 4945.—If tax is imposed under this section with respect to any political expenditure, such expenditure shall not be treated as a taxable expenditure for purposes of section 4945. "(f) OTHER DEFINITIONS. — For purposes of this section— "(1) SECTION 501(CH3) ORGANIZATION.—The term 'section 501(c)(3) organization' means any organization which (without regard to any political expenditure) would be described in section 501(c)(3) and exempt from taxation under section 501(a). "(2) ORGANIZATION M A N A G E R. — The term 'organization manager' means— .-: "(A) any officer, director, or trustee of the organization (or individual having powers or responsibilities similar to those of officers, directors, or trustees of the organization), "(B) with respect to any expenditure, any employee of the organization having authority or responsibility with respect to such expenditure. "(3) CORRECTION.—The term s 'correction' and 'correct' mean, with respect to any political expenditure, recovering part or all of the expenditure to the extent recovery is possible, establishment of safeguards to prevent future political expenditures, and w h e r e full recovery is not possible, such additional corrective action as is prescribed by the Secretary by regulations. "(4) TAXABLE PERIOD.—The term 'taxable period' means, with respect to any political expenditure, the period beginning with the date on which the political expenditure occurs and ending on the earlier of— "(A) the date of mailing a notice of deficiency under section 6212 with respect to the tax imposed by subsection ' (a)(l), or "(B) the date on which tax imposed by subsection (a)(1) is assessed."

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101 STAT. 1330-467

(b) ABATEMENT OF FIRST TIER TAX IN CERTAIN CASES.—

(1) Section 4962 (relating to abatement of private foundation first tier taxes in certain cases) is amended by striking out subsection (b) and inserting in lieu thereof the following new subsections: "(b) QUALIFIED FIRST TIER TAX.—For purposes of this section, the term 'qualified first tier tax' means any first tier tax imposed by subchapter A or C of this chapter, except that such term shall not include the tax imposed by section 4941(a) (relating to initial tax on self-dealing).

.,

.... .;. T

"(c) SPECIAL RULE FOR TAX ON POLITICAL EXPENDITURES OF SECTION 501(c)(3) ORGANIZATIONS.—In the case of the tax imposed by

section 4955(a), subsection (a)(1) shall be applied by substituting 'not willful and flagrant' for 'due to reasonable cause and not to willful neglect'." (2) Subsection (a) of section 4962 is amended by striking out "any private foundation first tier tax" and inserting in lieu thereof "any qualified first tier tax". ' (3) Subsections (a), (b), and (c) of section 4963 are each amended by striking out "4952," and inserting in lieu thereof "4952, 4955,". (4) The section heading for section 4962 is amended by striking out "PRIVATE FOUNDATION". (5) The table of sections for subchapter D of chapter 42 (as redesignated by this section) is amended by striking out "private foundation" in the item relating to section 4962, (c) TECHNICAL AMENDMENTS.—

V

ft ,

(1) Subsection (e) of section 6213 is amended by striking out "4971" and inserting in lieu thereof "4955 (relating to taxes on political expenditures), 4971". (2) Paragraph (1) of section 6501(1) is amended by striking out "plan, or trust" and inserting in lieu thereof "plan, trust, or other organization". (3) Subsection (g) of section 6503 is amended by striking out "4951, 4952,". (4) Section 6684 is amended by striking out "private foundations" and inserting in lieu thereof "private foundations and certain other tax-exempt organizations'. (5) Paragraphs (2) and (3) of section 7422(g) are each amended by striking out "4952," and inserting in lieu thereof "4952, 4955,". (6) Subsection (b) of section 7454 is amended by striking out "the burden of proof and inserting in lieu thereof "or whether an organization manager (as defined in section 4955(e)(2)) has 'knowingly' agreed to the making of a political expenditure (within the meaning of section 4955), the burden of proof. (7) The chapter heading for chapter 42 is amended by striking out "BLACK LUNG BENEFIT TRUSTS" and inserting in lieu thereof "AND CERTAIN OTHER TAXEXEMPT ORGANIZATIONS". (8) The table of chapters for subtitle D of such Code is amended by striking out "black lung benefit trusts" in the item relating to chapter 42 and inserting in lieu thereof "and certain other tax-exempt organizations". (9) The table of subchapters for chapter 42 is amended by striking out the item relating to subchapter C and inserting in lieu thereof the following:

> '.-.?ji.

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 101 STAT. 1330-468

PUBLIC L A W 100-203—DEC. 22, 1987 "SUBCHAPTER C. Political expenditures of section 501(c)(3) organizations. "SUBCHAPTER D. Abatement of first and second-tier taxes in certain cases."

26 USC 4955 note.

(d) EFFECTIVE DATES.—The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. SEC. 10713. ADDITIONAL ENFORCEMENT AUTHORITY IN THE CASE OF FLAGRANT POLITICAL EXPENDITURES. (a) AUTHORITY TO ENJOIN FLAGRANT POLITICAL EXPENDITURES.—

-''

26 USC 7409.

(1) IN GENERAL.—Subchapter A of chapter 76 (relating to civil actions by the United States) is amended by redesignating section 7409 as section 7410 and by inserting after section 7408 the following new section:

"SEC. 7409. ACTION TO ENJOIN FLAGRANT POLITICAL EXPENDITURES OF SECTION 501(c)(3) ORGANIZATIONS. "(a) AUTHORITY To SEEK INJUNCTION.—

^j^ ^^

"(1) IN GENERAL.—If the requirements of paragraph (2) are met, a civil action in the name of the United States may be commenced at the request of the Secretary to enjoin any section .{ 501(c)(3) organization from further making political expenditures and for such other relief as may be appropriate to ensure >> that the assets of such organization are preserved for charitable 5 .J or other purposes specified in section 501(c)(3). Any action under this section shall be brought in the district court of the United States for the district in which such organization has its prin•£5, cipal place of business or for any district in which it has made '(jfT^ political expenditures. The court may exercise its jurisdiction over such action (as provided in section 7402(a)) separate and ty. apart from any other action brought by the United States tc against such organization. "(2) REQUIREMENTS.—An action may be brought under subsecj0 tion (a) only if— "(A) the Internal Revenue Service has notified the i;f«ivC organization of its intention to seek an injunction under bfis f this section if the making of political expenditures does not immediately cease, and "(B) the Commissioner of Internal Revenue has personally determined that— "(i) such organization has flagrantly participated in, liif •;' or intervened in (including the publication or distribution of statements), any political campaign on behalf of aB (or in opposition to) any candidate for public office, and 31 "(ii) injunctive relief is appropriate to prevent future political expenditures. "(b) ADJUDICATION AND DECREE.—In any action under subsection (a), if the court finds on the basis of clear and convincing evidence that— "(1) such organization has flagrantly participated in, or interK vened in (including the publication or distribution of state' • ments), any political campaign on behalf of (or in opposition to) ^ any candidate for public office, and "(2) injunctive relief is appropriate to prevent future political ^ - expenditures, the court may enjoin such organization from making political expenditures and may grant such other relief as may be appropriate

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 PUBLIC LAW 100-203—DEC. 22, 1987

101 STAT. 1330-469

to ensure that the assets of such organization are preserved for charitable or other purposes specified in section 501(c)(3). "(c) DEFINITIONS.—For purposes of this section, the terms 'section 501(c)(3) organization' and 'political expenditures' have the respective meanings given to such terms by section 4955." (2) CLERICAL AMENDMENT.—The table of sections for sub" chapter A of chapter 76 is amended by striking the item relating to section 7409 and inserting in lieu thereof the 1^. following: "Sec. 7409. Action to enjoin flagrant political expenditures of section 501(c)(3) organizations. "Sec. 7410. Cross references." (h) AUTHORITY TO MAKE IMMEDIATE ASSESSMENTS.—

.,

['^

(1) IN GENERAL.—Part I of subchapter A of chapter 70 (relating to termination of taxable year) is amended by adding at the end thereof the following new section:

"SEC. 6852. TERMINATION ASSESSMENTS IN CASE OF FLAGRANT POLITICAL EXPENDITURES OF SECTION 501(c)(3) ORGANIZATIONS. ^

26 USC 6852.

"(a) AUTHORITY TO MAKE.—

"

"(1) IN GENERAL.—If the Secretary finds that— „• "(A) a section 501(c)(3) organization has made political ^,' [;: expenditures, and (B) such expenditures constitute a flagrant violation of the prohibition against making political expenditures, the Secretary shall immediately make a determination of any income tax payable by such organization for the current or immediately preceding teixable year, or both, and shall immediately make a determination of any tax payable under section 4955 by such organization or any maneiger thereof with respect ,. to political expenditures during the current or preceding taxable year, or both. Notwithstanding any other provision of law, any such tax shall become immediately due and payable. The Secretary shall immediately assess the amount of tax so deterI mined (together with all interest, additional amounts, and addi' tions to the tax provided by law) for the current year or the preceding taxable year, or both, and shall cause notice of such ^ determination and assessment to be given to the organization or any manager thereof, as the case may be, together with a. demand for immediate payment of such tax. ^ "(2) COMPUTATION OF TAX.—In the case of a current taxable . year, the Secretary shall determine the taxes for the period ' beginning on the 1st day of such current taxable year and ending on the date of the determination under paragraph (1) as though such period were a taxable year of the organization, and shall take into account any prior determination made under this subsection with respect to such current taxable year. • "(3) TREATMENT OF AMOUNTS COLLECTED.—Any amounts collected as a result of any assessments under this subsection shall, to the extent thereof, be treated as a payment of income tax for such taxable year, or tax under section 4955 with respect to the expenditure, as the case may be. (4) SECTION INAPPUCABLE TO ASSESSMENTS AFTER DUE DATE.—

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This section shall not authorize any assessment of tax for the preceding taxable year which is made after the due date of the organization's return for such taxable year (determined with regard to any extensions).

 * >0J>.i^TT d l

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Page:United States Statutes at Large Volume 101 Part 2.djvu/1264

 101 STAT. 1330-470

PUBLIC LAW 100-203—DEC. 22, 1987

"(b) DEFINITIONS AND SPECIAL RULES.—

"(1) DEFINITIONS.—For purposes of this section, the terms 'section 501(c)(3) organization', 'political expenditure', and 'organization manager' have the respective meanings given to such terms by section 4955. "(2) CERTAIN RULES MADE APPLICABLE.—The provisions of sections 6851(b), 6861(f), and 6861(g) shall apply with respect to any assessment made under subsection (a), except that determinations under section 6861(g) shall be made on the basis of 'Wiik- whether the requirements of subsection (a)(l)(B) of this section are met in lieu of whether jeopardy exists." (2) TECHNICAL AND CONFORMING AMENDMENTS.—

 * i j^y

26 USC 6091 note.

26 USC 4912.

(A) Clause (v) of section 6091(b)(l)(B) is amended by striking out "section 6851(a)" and inserting in lieu thereof "section 6851(a) or 6852(a)". (B) Paragraph (1) of section 6211(b) is amended by strik,, ing out "section 6851" and inserting in lieu thereof 'section ,'i 6851 or 6852". (C) Paragraph (1) of section 6212(c) is amended by striking out "section 6851" and inserting in lieu thereof "section 6851 or 6852". 13; f • (D) Subsection (a) of section 6213 is amended by striking out "section 6851 or section 6861" and inserting in lieu ••? thereof "section 6851, 6852, or 6861". (E) Section 6863 is amended— (i) by striking out "6851" in subsection (a) and inserting in lieu thereof "6851, 6852,", (ii) by striking out "6851 or 6861" in subsection (b)(3)(A) and inserting in lieu thereof "6851, 6852, or 6861", and (iii) by striking out "6851(a) or 6861(a)" and inserting in lieu thereof "6851(a), 6852(a), or 6861(a)". (F) Section 7429 is amended— (i) by striking out "6851(a)," each place it appears and inserting in lieu thereof "6851(a), 6852(a),', and (ii) by striking out "6851," each place it appears and inserting in lieu thereof "6851, 6852,". (G) Paragraph (3) of section 761 l(i) is amended by striking •out "or section 6861" and inserting in lieu thereof "section 6852 relating to termination assessments in case of political expenditures of section 501(c)(3), or 6861". (H) The table of sections for part I of subchapter 70 is amended by adding at the end thereof the following new item: "Sec. 6852. Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations." (c) EFFECTIVE DATE.—The amendments made by this section shall

take effect on the date of the enactment of this Act. SEC. 10714. TAX ON DISQUALIFYING LOBBYING EXPENDITURES. (a) GENERAL RULE.—Chapter 41 (relating to public charities) is amended by adding at the end thereof the following new section: "SEC. 4912. TAX ON DISQUALIFYING LOBBYING EXPENDITURES OF CERTAIN ORGANIZATIONS. "(a) TAX ON ORGANIZATION.—If an organization to which this section applies is not described in section 501(c)(3) for any taxable

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Page:United States Statutes at Large Volume 101 Part 2.djvu/1265

 PUBLIC LAW 100-203—DEC. 22, 1987

101 STAT. 1330-471

year by reason of making lobbying expenditures, there is hereby imposed a tax on the lobbying expenditures of such organization for such taxable year equal to 5 percent of the amount of such expenditures. The tax imposed by this subsection shall be paid by the organization. "(b) O N MANAGEMENT.—If tax is imposed under subsection (a) on the lobbying expenditures of any organization, there is hereby imposed on the agreement of any organization manager to the making of any such expenditures, knowing that such expenditures are likely to result in the organization not being described in section 501(c)(3), a tax equal to 5 percent of the amount of such expenditures, unless such agreement is not willful and is due to reasonable cause. The tax imposed by this subsection shall be paid by any manager who agreed to the making of the expenditures. "(c) ORGANIZATIONS TO WHICH SECTION APPLIES.—

"(1) IN GENERAL.—Except as provided in paragraph (2), this section shall apply to any organization which was exempt (or was determined by the Secretary to be exempt) from taxation under section 501(a) by reason of being an organization described in section 501(c)(3). "(2) EXCEPTIONS.—This section shall not apply to any organization— "(A) to which an election under section 501(h) applies, "(B) which is a disqualified organization (within the meaning of section 501(h)(5)), or "(C) which is a private foundation. "(d) DEFINITIONS.— "(1) LOBBYING EXPENDITURES.—The term 'lobbying expendi-

ture' means any amount paid or incurred by the organization in carrying on propaganda, or otherwise attempting to influence legislation. "(2) ORGANIZATION MANAGER.—The term 'organization manager' has the meaning given to such term by section 4955(fK2). "(3) JOINT AND SEVERAL LIABILITY.—If more than 1 person is liable under subsection (b), all such persons shall be jointly and severally liable under such subsection." (b) BURDEN OF PROOF.—Subsection (b) of section 7454 (as amended by this Act) is amended by striking out "the burden of proof and inserting in lieu thereof ", or whether an organization manager (as defined in section 4912(d)(2)) has 'knowingly' agreed to the making of disqualifying lobbying expenditures within the meaning of section 49120)), the burden of proof'. (c) TECHNICAL AMENDMENT.—Paragraph (1) of section 6501(1) is amended by striking out "by chapter 42 (other than section 4940)" and inserting in lieu thereof "by section 4912, by chapter 42 (other than section 4940),". (d) CLERICAL AMENDMENT.—The table of sections for chapter 41 is amended by adding at the end thereof the following new item: "Sec. 4912. Tax on disqualifying lobbying expenditures of certain organizations."

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Page:United States Statutes at Large Volume 101 Part 2.djvu/1266

 101 STAT. 1330-472 26 USC 4912 ^°^-

PUBLIC LAW 100-203—DEC. 22, 1987

(e) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. '^ Approved December 22, 1987. •

Certified April 20, 1988.

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•:3U Editorial note: This printed version of the original hand enrollment is published pursuant to section 8004(c) of this law. The following memorandum for the Archivist of the United States was signed by the President on January 28, 1988, and was printed in the Federal Register on February 1, 1988: By the authority vested in me as President by the Constitution and laws of the United States, including Section 301 of Title 3 of the United States Code, I hereby authorize you to ascertain whether the printed enrollments of H.J. Res. 395, Joint , Resolution making further continuing appropriations for the fiscal year 1988 (Public Law 100-202), and H.R. 3545, the Omnibus Budget Reconciliation Act of 1987 (Public Law 100-203), are correct printings of the hand enrollments, which were approved on December 22, 1987, and if so to make on my behalf the certifications required by Section 101(n)(4) of H.J. Res. 395 and Section 8004(c) of H.R. 3545. Attached are the printed enrollments of H.J. Res. 395 and H.R. 3545, which were This memorandum shall be published in the Federal Register. The Archivist on April 20, 1988, certified this to be a correct printing of the hand enrollment of Public Law 100-203. 'rij.'.ij'.!'
 * received at the White House on January 27, 1988.

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LEGISLATIVE HISTORY—H.R. 3545 (S. 1920): HOUSE REPORTS: No. 100-391 (Comm. on the Budget) and No. 100-495 (Comm. of Conference). CONGRESSIONAL RECORD, Vol. 133 (1987): Oct. 29, considered and passed House. Dec. 9, S. 1920 considered in Senate. Dec. 10, H.R. 3545 considered and passed Senate, amended, in lieu of S. 1920. Dec. 21, House and Senate agreed to conference report. WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 23 (1987): Dec. 22, Presidential remarks.

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Page:United States Statutes at Large Volume 101 Part 2.djvu/1267

 SUBJECT INDEX

m

Page

Page

Abortion: Continuing appropriations, fiscal year 1988 1329 Foreign Relations Authorization Act, Fiscal Years 1988 and 1989 1331 Acquired Immune Deficiency Syndrome. See Diseases. Act to Prevent Pollution from Ships, amendments 1460-1464 Adjustments to Lawful Resident Status of Certain Nationals of Countries for Which Extended Voluntary Departure Has Been Made Available 1329-43 Adoption Assistance and Child Welfare Act of 1989, amendments 1330-313 Adult Education Act, amendments 524 Afghanistan, Foreign Relations Authorization Act, Fiscal Years 1988 and 1989 1331 Africa, Foreign Relations Authorization Act, Fiscal Years 1988 and 1989 1331 Aged Persons: Housing and Community Development Act of 1987 1815 Older Americans Act Amendments of ' 1987 926 Omnibus Budget Reconciliation Act of 1987 1330 '• 1987 986 Stewart B. McKinney Homeless Assistance Act 482 Surface Transportation and Uniform Relocation Assistance Act of 1987 132 Agricultural Act of 1949, amendments...318-320, 325, 1329-357, 1330-1—1330-11, 1330-28 Agricultural Adjustment Act of 1933, amendments 1330-27 Agricultural Adjustment Act of 1938, amendments 1330-7 Agricultural Credit Act of 1987 1568 Agricultural Reconciliation Act of 1987 1330 Agricultural Trade Development and Assistance Act of 1954, amendments 1329-447—1329-449 Agriculture, Rural Development, and Related Agencies Appropriations Act, 1987, amendments 321, 323 Agriculture and Agricultural Commodities, General: See also specific commodities; Animals. Charitable Assistance and Food Bank Act of 1987 1566
 * Public Health Service Amendments of

Commodity Distribution Reform Act and WIC Amendments of 1987 1733 Competitive Equality Banking Act of 1987 552 Continuing appropriations, fiscal year 1988 1329 Dairy policy and conservation report 291 Farm Disaster Assistance Act of 1987 318 Rural Crisis Recovery Program Act of 1987 1456 Stewart B. McKinney Homeless Assistance Act 482 Surface Transportation and Uniform Relocation Assistance Act of 1987 132 Uniform Cotton Classing Fees Act of 1987 728 Water Quality Act of 1987 7 Agriculture and Food Act of 1981, amendments 1740 AIDS. See Diseases. Air Pollution. See Pollution. Aircraft and Air Carriers: Airport and Airway Safety and Capacity Expansion Act of 1987 1486 Alaska, nonpriority-mail flight schedules 1744 Continuing appropriations, fiscal year 1988 1329 Foreign Relations Authorization Act, Fiscal Years 1988 and 1989 1331 National Defense Authorization Act for Fiscal Years 1988 and 1989 1019 National Park System units, overflights study 674 Omnibus Budget Reconciliation Act of 1987 1330 Reports and records offenses, penalty revisions 792 Supplemental Appropriations Act, 1987 391 Surface Transportation and Uniform Relocation Assistance Act of 1987 132 Airport and Airway Improvement Act of 1982, amendments...l487-1490, 14921494, 1497-1505, 1507 Airport and Airway Revenue Act of 1987 1532 Airport and Airway Safety and Capacity Expansion Act of 1987 1486 Alabama: Continuing appropriations, fiscal year 1988 1329 De Soto National Trail Study Act of 1987 1287 Hugo L. Black United States Courthouse, designation 901 Land conveyance 383

 * iv^i

NOTE: Part 1 contains pages 3-1018; Part 2 containspages 1019—1330-472; Part 3 contains pages 1331-2243. Each part contains entire Subject and Individual Indexes.

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Page:United States Statutes at Large Volume 101 Part 2.djvu/1268

 1^

SUBJECT INDEX Page

Page

Alabama—Continued National Defense Authorization Act for Fiscal Years 1988 and 1989 1019 Robert E. (Bob) Jones, Jr. Highway, designation 885 Surface Transportation and Uniform Relocation Assistance Act of 1987 132 Tom Bevill Lock and Dam, designation 1329 Tom Bevill Resource Management and Visitor Center at Aliceville Lake on the TennesseeTombigbee Waterway, designation 1329 Alabama Indian Tribe, Ysleta del Sur Pueblo and Alabama and Coushatta Indian Tribes of Texas Restoration Act 666 Alaska: Airport and Airway Safety and Capacity Expansion Act of 1987 1486 Competitive Equality Banking Act of 1987 552 Federal Employees' Retirement System, technical corrections...265, 1744 Indian Law Technical Amendments of 1987 886 National Defense Authorization Act for Fiscal Years 1988 and 1989 1019 Stewart B. McKinney Homeless Assistance Act 482 Surface Transportation and Uniform Relocation Assistance Act of 1987 132 Alaska National Interest Lands Conservation Act, amendments... 1330259, 1806 Alaska Native Claims Settlement Act, amendments 1788 Alaska Native Claims Settlement Act Amendments of 1987 1788 Alaska Railroad Transfer Act of 1982, amendments 1766 Alcohol and Alcoholic Beverages: National Defense Authorization Act for Fiscal Years 1988 and 1989 1019 Omnibus Budget Reconciliation Act of 1987 1330 Seminole Indian Land Claims Settlement Act of 1987 1556 Sentencing Act of 1987 1266 Surface Transportation and Uniform Relocation Assistance Act of 1987 132 Alfalfa, erodible land protection program 291 Aliens: Commercial Fishing Industry Vessel Anti-Reflagging Act of 1987 1778

Foreign Relations Authorization Act, Fiscal Years 1988 and 1989 1331 Veterans' Compensation Cost-ofLiving Adjustment Act of 1987 1552 Alzheimer's Disease. See Diseases. "America The Way I See It", film distribution 910 American Samoa: Omnibus Budget Reconciliation Act of 1987 1330 Stewart B. McKinney Homeless Assistance Act 482 Surface Transportation and Uniform Relocation Assistance Act of 1987 132 Andrew W. Mellon Auditorium, DC, designation 746 Angola: Foreign Relations Authorization Act, Fiscal Years 1988 and 1989 1331 Supplemental Appropriations Act, 1987 391 Animals: El Malpais National Monument and Conservation Area, NM, establishment 1539 Poultry Producers Financial Protection Act of 1987 917 Anti-Drug Abuse Act of 1986, amendments 438, 820 Antigua, Foreign Relations Authorization Act, Fiscal Years 1988 and 1989 1331 Anti-Terrorism Act of 1987 1406 Appliances, National Appliance Energy Conservation Act of 1987 103 Appropriation Acts: [Note: For amendments to previously enacted appropriation acts, see specific titles.] JV' j<v Commerce, Justice, and State Departments, and the Judiciary, and related agencies, 1988 1329-1 Commerce Department, 1988 1329-1 Congressional operations, 1988 1329-290 Continuing, 1988.... 789,903, 1310, 1314, 1329 Defense Department, 1988 1329-44 District of Columbia, 1988 1329-90 Education Department, 1988 1329-275 Emergency Food and Shelter Program 92 Energy and water development, 1988 1329-104 Executive Office, 1988 1329-397 Foreign operations, 1988 1329-131 Health and Human Services, Department of, 1988 1329-263 Homeless Supplemental, 1987 466 Housing and Urban Development, Department of, 1988 1329-187

NOTE: Page references are to beginning pa^es of each law—with the exception of acts being amended, repealed, or established, which cite to pages where they actually appear.

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Page:United States Statutes at Large Volume 101 Part 2.djvu/1269

 A3

SUBJECT INDEX Page

Page

1988...1329-187, 1329-401 Interior and related agencies, 1988...1329214 Judiciary, 1988 1329-24 Justice Department, 1988 1329-8 Labor, Health and Human Services, and Education Departments, and related agencies, 1988 1329-256 Labor Department, 1988 1329-256 Legislative Branch, 1988 1329-1329-290 Military construction, 1988 1329-311 Postal Service, 1988 1329-397 Rural development, agriculture, and related agencies, 1988 1329-322 State Department, 1988 1329-19 Supplemental, 1987 391 Transportation and related agencies, 1988 1329-358 Treasury Department, 1988 1329-391 Treasury Department, Postal Service, and general government, 1988...1329391 Aquifers. See Water. Argentina, continuing appropriations, fiscal year 1988 1329 Arizona: Aircraft overflights, study 674 Masau Trail, designation 1539 National Defense Authorization Act for Fiscal Years 1988 and 1989 1019 Omnibus Budget Reconciliation Act of 1987 1330 Payson school site, land conveyance 894 Surface Transportation and Uniform Relocation Assistance Act of 1987 132 Tucson wage area. Federal employees pay retention provisions 330 Water Quality Act of 1987 7 Arkansas: Airport and Airway Safety and Capacity Expansion Act of 1987 1486 De Soto National Trail Study Act of 1987 1287 National Defense Authorization Act for Fiscal Years 1988 and 1989 1019 Omnibus Budget Reconciliation Act of 1987 1330 Supplemental Appropriations Act, 1987 391 Surface Transportation and Uniform Relocation Assistance Act of 1987 132 Trail of Tears Interpretive Site, establishment 1309 Water Quality Act of 1987 7 Armed Forces: Defense Technical Corrections Act of 1987 273 Foreign Relations Authorization Act, Fiscal Years 1988 and 1989 1331

Military Retirement Reform Act of 1986, technical corrections 1536 National Defense Authorization Act for Fiscal Years 1988 and 1989 1019 New GI Bill Continuation Act 331 Omnibus Budget Reconciliation Act of 1987 1330 Arms Control and Disarmament Act, amendments 1444-1446 Arms Control and Disarmament Amendments Act of 1987 1444 Arms Export Control Act, amendments...409, 1144, 1329-88, 1329170, 1329-181, 1429, 1431 Arms and Munitions: Airport and Airway Safety and Capacity Expansion Act of 1987 1486 Foreign Relations Authorization Act, Fiscal Years 1988 and 1989 1331 National Defense Authorization Act for Fiscal Years 1988 and 1989 1019 Supplemental Appropriations Act, 1987 391 Art, Foreign Relations Authorization Act, Fiscal Years 1988 and 1989 1331 Asbestos Abatement, financial assistance for educational agencies 102 Asia. See specific countries. Asia Foundation Act, amendments 1383 Aubrey A. 'Tex' Gunnels Dormitory Complex, GA, designation 1329 Aviation: See also Aircraft and Air Carriers. Insurance program, extension 878 Reports and records offenses, penalty revisions 792 Aviation Safety and Noise Abatement Act of 1979, amendments 1523 Awards. See Decorations, Medals, Awards.

Independent

agencies,

B Baha'is, Foreign Relations Authorization Act, Fiscal Years 1988 and 1989 1331 Bahamas, Christopher Columbus quincentenary jubilee, nonvoting participant 700 Balanced Budget and Emergency Deficit Control Act of 1985, amendments 634, 754, 1330-282 Balanced Budget and Emergency Deficit Control ReafHrmation Act of 1987 754 Balanced Budget and Emergency Deficit Control Reafflrmation Act of 1987, amendments....l330-45, 1330-282

NOTE: Page references are to beginning pa^es of each law—with the exception of acts being amended, repealed, or established, which cite to pages where they actually appear.

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Page:United States Statutes at Large Volume 101 Part 2.djvu/1270

 A4

SUBJECT INDEX Page

Bank Holding Company Act of 1956, amendments...554, 557, 561-563, 579, 584, 628 Bankruptcy, trustees power and duties 309,716 Banks and Banking: Agricultural Credit Act of 1987 1568 Competitive Equality Banking Act of 1987 552 Continuing appropriations, fiscal year 1988 1329 Housing and Community Development Act of 1987 1815 Barbuda, Foreign Relations Authorization Act, Fiscal Years 1988 and 1989 1331 Bicycles, Surface Transportation and Uniform Relocation Assistance Act of 1987 132 Big Bend National Park, TX, boundary revision 1328 Blind Persons. See Handicapped Persons. Board for International Broadcasting Act of 1973, amendments 1383 Bolivia, continuing appropriations, fiscal year 1988 1329 Bonds. See Securities. Boundary Waters Canoe Area Wilderness, aircraft overflight surveillance 674 Brazil, continuing appropriations, fiscal year 1988 1329 Bridge Act of 1906, amendments 173 Bridges, Surface Transportation and Uniform Relocation Assistance Act of 1987 132 Buildings and Grounds. See Public Buildings and Grounds. Buses. See Transportation. Business and Industry: See also Commerce and Trade; Small Business. Competitive Equality Banking Act of 1987 552 Cow Creek Band of Umpqua Tribe of Indians Distribution of Judgment Funds Act of 1987 822 Housing and Community Development Act of 1987 1815 Malcolm Baldrige National Quality Improvement Act of 1987 724 National Defense Authorization Act for Fiscal Years 1988 and 1989 1019 Omnibus Budget Reconciliation Act of 1987 1330 Surface Transportation and Uniform Relocation Assistance Act of 1987 132 Veterans' Compensation Cost-ofLiving Adjustment Act of 1987 1552

I

Page

California: Continuing appropriations, fiscal year 1988 1329 Higher Education Technical Amendments Act of 1987 335 Housing and Community Development Act of 1987 1815 Kern River, wild and scenic river designation 924 Kings River, special management area and wild and scenic river designation 881 Merced River, wild and scenic river designation 879 National Defense Authorization Act for Fiscal Years 1988 and 1989 1019 Omnibus Budget Reconciliation Act of 1987 1330 San Francisco Bay National Wildlife Refuge, appropriation authorization 1550 Supplemental Appropriations Act, 1987 391 Surface Transportation and Uniform Relocation Assistance Act of 1987 132 Water Quality Act of 1987 7 Cambodia, Foreign Relations Authorization Act, Fiscal Years 1988 and 1989 1331 Canada: National Aeronautics and Space Administration Authorization Act of 1988 860 United States-Japan Fishery Agreement Approval Act of 1987 1458 Caribbean, Foreign Relations Authorization Act, Fiscal Years 1988 and 1989 1331 Carl D. Perkins Vocational Education Act, amendments 1329-279 Cattle. See Animals. Cemeteries: Alaska Native Claims Settlement Act Amendments of 1987 1788 National Defense Authorization Act for Fiscal Years 1988 and 1989 1019 Central America: See also specific countries; Latin America. Continuing appropriations, fiscal year 1988 1329 Central Intelligence Agency Act of 1949, amendments 1013, 1014 Central Intelligence Agency Retirement Act of 1964 for Certain Employees, amendments 1012-1014

NOTE: Page references are to beginning pa^es of each law—with the exception of acts being amended, repealed, or established, which cite to pages where they actually appear.

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Page:United States Statutes at Large Volume 101 Part 2.djvu/1271

 SUBJECT INDEX Page

A5 Page

Charitable Assistance and Food Bank Agricultural Credit Act of 1987 1568 Act of 1987 1566 Airport and Airway Safety and Charles E. Chamberlain Federal Capacity Expansion Act of 1987 1486 Building and United States Post Alaska Native Claims Settlement Act Office, MI, designation 893 Amendments of 1987 1788 Cheese, Stewart B. McKinney Competitive Equality Banking Act of Homeless Assistance Act 482 1987 552 Chemicals, Water Quality Act of 1987 7 Cow Creek Band of Umpqua Tribe of Chesapeake Bay, Water Quality Act of Indians Distribution of Judgment 1987 7 Funds Act of 1987 822 Chickamauga and Chattanooga Farm Disaster Assistance Act of National Military Park, GA, 1987 318 highway relocation 1442 Federal Employees' Retirement Chicken. See Poultry. System, technical corrections...265, Child Abuse. See Children and Youth. 1744 Child Abuse Prevention and Foreign Relations Authorization Act, Treatment Act, amendments 751 Fiscal Years 1988 and 1989 1331 Child Nutrition Act of 1966, Medicare and Medicaid Patient and amendments 425, 430, 1740, 1741 Program Protection Act of 1987 680 Children and Youth: National Defense Authorization Act Abuse and neglect assistance, State for Fiscal Years 1988 and 1989 1019 eligibility waivers 751 Omnibus Budget Reconciliation Act of Commodity Distribution Reform Act 1987 1330 and WIC Amendments of 1987 1733 Seminole Indian Land Claims Continuing appropriations, fiscal year Settlement Act of 1987 1556 1988 1329 Supplemental Appropriations Act, Federal Employees' Retirement 1987 391 System, technical corrections...265, Surface Transportation and Uniform 1744 Relocation Assistance Act of Foreign Relations Authorization Act, 1987 132 Fiscal Years 1988 and 1989 1331 Wampanoag Tribal Council of Gay Higher Education Technical Head, Inc., Indian Claims Amendments Act of 1987 335 Settlement Act of 1987 704 Housing and Community Development Act of 1987 1815 Clarks Hill Dam, Reservoir, and Highway, GA and SC, Medicare and Medicaid Patient and redesignation 1440 Program Protection Act of 1987 680 Classified Information: Omnibus Budget Reconciliation Act of Agricultural Credit Act of 1987 1568 1987 1330 Arms Control and Disarmament Stewart B. McKinney Homeless Amendments Act of 1987 1444 Assistance Act 482 Computer Security Act of 1987 1724 Surface Transportation and Uniform Relocation Assistance Act of Foreign Relations Authorization Act, 1987 132 Fiscal Years 1988 and 1989 1331 Chile, continuing appropriations, fiscal Intelligence Authorization Act, Fiscal year 1988 1329 Year 1988 1009 China, Foreign Relations Authorization Medicare and Medicaid Patient and Act, Fiscal Years 1988 and 1989 1331 Program Protection Act of 1987 680 Christopher Columbus Quincentenary National Defense Authorization Act Jubilee Act, amendments 700 for Fiscal Years 1988 and 1989 1019 Civic Achievement Award Program, Office of Classified Nationed Security honoring Office of Speaker of the Information, extension 262 House of Representatives, Older Americans Act Amendments of support 896 1987 926 Civil Service Retirement Spouse Omnibus Budget Reconciliation Act of Equity Act of 1984, amendments 1758 1987 1330 Civil Service Retirement System, Stewart B. McKinney Homeless technical corrections 1744 Assistance Act 482 Claims: Supplemental Appropriations Act, [See also Individual Index for specific 1987 391 names.] Water Quality Act of 1987 7 NOTE: Page references are to beeinning pa^es of each law—with the exception of acts being amended, repealed, or established, which cite to pages where they actually appear.

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Page:United States Statutes at Large Volume 101 Part 2.djvu/1272

 m

SUBJECT INDEX Page

Page

Close Up Foundation, Civic Achievement Award Program honoring Speaker of the House of Representatives, support 896 Coal. See Energy; Minerals and Mining. Coast Guard. See Uniformed Services. Coins, Olympic Commemorative Coin Act, 1988 832 Colleges. See Schools and Colleges. Colorado: Airport and Airway Safety and Capacity Expansion Act of 1987 1486 National Defense Authorization Act for Fiscal Years 1988 and 1989 1019 Santa Fe National Historic Trail, designation 302 Combined Federal Campaign, continuing appropriations, fiscal year 1988 1329 Commerce and Trade: See also Business and Industry. Airport and Airway Safety and Capacity Expansion Act of 1987 1486 Competitive Equality Banking Act of 1987 552 Federal Triangle Development Act 735 Foreign Relations Authorization Act, Fiscal Years 1988 and 1989 1331 Omnibus Budget Reconciliation Act of 1987 1330 Commercial Fishing Industry Vessel Anti-Reflagging Act of 1987 1778 Commercial Motor Vehicle Safety Act of 1986, amendments 172 Commercial Space Launch Act, amendments 868 Commission on Railroad Retirement Reform, establishment 1330 Commodity Credit Corporation Charter Act, amendments 1329-336 Commodity Distribution Reform Act and WIC Amendments of 1987 1733 Commonwealths, U.S. See specific commonwealth. Communications and Telecommunications: Airport and Airway Safety and Capacity Expansion Act of 1987 1486 Foreign Relations Authorization Act, Fiscal Years 1988 and 1989 1331 Housing and Community Development Act of 1987 1815 Intelligence Authorization Act, Fiscal Year 1988 1009 National Aeronautics and Space Administration Authorization Act of 1988 860 National Defense Authorization Act for Fiscal Years 1988 and 1989 1019 Omnibus Budget Reconciliation Act of 1987 1330

Senate equipment and services, payment provisions 795 Senate personnel and office expense accounts 814 Community Development: Developmental Disabilities Assistance and Bill of Rights Act Amendments of 1987 840 Housing and Community Development Act of 1987 1815 Housing insurance programs, extension 793,890,914, 1018, 1327 Compacts Between States, Surface Transportation and Uniform Relocation Assistance Act of 1987 132 Companies. See Corporations; Business and Industry. Competitive Equality Amendments of 1987 554 Competitive Equality Banking Act of 1987 552 Comprehensive Crime Control Act of 1984, amendments 1266 Comprehensive Environmental Response, Compensation, and Liability Act of 1980, amendments 1329-198 Computer Security Act of 1987 1724 Computers: National Defense Authorization Act for Fiscal Years 1988 and 1989 1019 Semiconductors, mask work protection 899 Concurrent Resolutions: Berlin, seven hundred and fiftieth anniversary commemoration 1983 Colorado, International Association of Fire Fighters Fallen Fire Fighter Memorial 2009 Congress— Adjournment...1979, 1980, 1984, 1985, 2005, 2006, 2008, 2012, 2013, 2015 Joint Committee on the Library, designation of member 1980 Joint session 1979 Congressional budget, fiscal years 1988-1990 1986 Constitution, "Celebration of Citizenship", bicentennial ceremony 2008 Constitution bicentennial and Great Compromise of the Constitutional Convention commemoration, special ceremony 2004 Days of remembrance of victims of the Holocaust, Capitol rotunda ceremony 1982 Declaration of Independence, United States Constitution, and Federalist Papers, secondary school requirements 2014

NOTE: Page references are to beginning pa^es of each law—with the exception of acts being amended, repealed, or established, which cite to pages where they actually appear.

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Page:United States Statutes at Large Volume 101 Part 2.djvu/1273

 A7

SUBJECT INDEX --i

Page

Developing countries, agricultural markets Ducks Unlimited, Incorporated, fiftieth anniversary commemoration Enrolled bills, corrections, etc.— Stewart B. McKinney Homeless Assistance Act (H.R. 558) Supplemental Appropriations Act, 1987 (H.R. 1827) Surface Transportation and Uniform Relocation Assistance Act of 1987 (H.R. 2) Water Quality Act of 1987 (H.R. 1) Gallaudet University, special oljonpics torch relay Hadassah, seventy-fifth anniversary commemoration Jazz, American national treasure, designation as Nicaragua and Iran, military aid, joint report Publications, printing— •' "Developments in Aging" "Guide to Records of the United <' States House of Representatives at the National Archives, 1789-1989: Bicentennial Edition" •* "Guide to Records of the United States Senate at the National Archives, 1789-1989: Bicentennial Edition" "Guide to Research Collections of • Former Members of the United States House of Representatives, 1789-1987" ' 'The Constitution of the United States of America" "United States Senator Robert C. Byrd's Addresses on the History of the United States Senate: Bicentennial Edition" School children, physical education programs Soviet-American families, Soviet visitation restrictions Confidentiality. See Classified Information. Congregate Housing Services Act of 1978, amendments Congress: See also Concurrent Resolutions. Balanced Budget and Emergency Deficit Control Reaffirmation Act of 1987 Budget reconciliation and continuing resolution, parchment-printing waiver

2007 1984 2005 2005 1983 1979 1985 1981 2013 2012 2004

2009

2011

2011 2006

1981 2014 2010

1860

754 1326

Page

Civic Achievement Award Program honoring Office of Speaker of the House of Representatives, support 896 Independent Counsel Reauthorization Act of 1987 1293 Office of Classified National Security Information, extension 262 One-hundredth, convening of second session 1562 Seminole Indian Land Claims Settlement Act of 1987 1556 Senate personnel and office expense accounts 814 Senate telecommunications equipment and services, payment provisions 795 United Nations, efforts to overturn General Assembly Resolution 3379 (XXX) 913 Congressional Budget Act of 1974...781, 786, 787 Congressional Budget and Impoundment Control Act of 1974, amendments 780, 1330-282 Connecticut: Competitive Equality Banking Act of 1987 552 Omnibus Budget Reconciliation Act of 1987 1330 Stewart B. McKinney National Wildlife Refuge Designation Act of 1987 306 Surface Transportation and Uniform Relocation Assistance Act of 1987 132 Water Quality Act of 1987 7 Connecticut Coastal National Wildlife Refuge, redesignation 306 Conservation: See also Historic Preservation. Agricultural Credit Act of 1987 1568 Alfalfa, erodible land protection program 291 Cow Creek Band of Umpqua Tribe of Indians Distribution of Judgment Funds Act of 1987 822 El Malpais National Monument and Conservation Area, NM, establishment 1539 Farm Disaster Assistance Act of 1987 318 Flattery Rocks National Wildlife Refuge, administration 1550 Gettysburg National Military Park, PA, land acquisition 807 Kern River, CA, wild and scenic river designation 924 Kings River Special Management Area, CA, establishment 881

NOTE: Page references are to beginning pages of each law—with the exception of acts being amended, repealed, or established, which cite to pages where they actually appear.

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