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PUBLIC LAW 97-34—AUG. 13, 1981 "(3) section 6049(a)(2) (relating to payments of interest aggregating less than $1), or "(4) section 6049(a)(3) (relating to other payments of interest by corporations), on the date prescribed therefor (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause and not to willful neglect, there shall be paid (upon notice and demand by the Secretary and in the same manner as tax) by the person failing to so file the statement, $1 for each such statement not so filed, but the total amount imposed on the delinquent person for all such failures during the calendar year shall not exceed $1,000." (4) CLERICAL AMENDMENT.—The subsection heading of subsection (a) of section 6652 is amended by inserting "INFORMATION AT SOURCE," before "PAYMENTS OF DIVIDENDS".

26 USC 6041.

O) REQUIREMENT OF STATEMENTS TO BE FURNISHED TO PERSONS t > WITH RESPECT TO WHOM INFORMATION IS FURNISHED ON PAYMENTS OP $600 O MORE.— R

(1) IN GENERAL.—Section 6041 (relating to information at source) is amended by redesignating subsection (d) as subsection (e) and by inserting after subsection (c) the following new subsection:

"(d) STATEMENTS TO BE FURNISHED TO PERSONS WITH RESPECT TO WHOM INFORMATION IS FURNISHED.—Every person making a return

under subsection (a) shall furnish to each person whose name is set forth in such return a written statement showing— "(1) the name, address, and identification number of the person making such return, and "(2) the aggregate amount of payments to the person shown on the return. The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was made. To the extent provided in regulations prescribed by the Secretary, this subsection shall also apply to persons making returns under subsection (b)." (2) PENALTY FOR FAILURE TO FURNISH STATEMENT.—Paragraph

26 USC 6678.

26 USC 6652 ^°^26 USC 6656.

(1) of section 6678 (relating to failure to furnish certain statements) is amended— (A) by inserting "6041(d)," before "6042(c)", and (B) by inserting "6041(a)," before "6042(a)(1)". (Q) EFFECTIVE DATE.—The amendments made by this section shall apply to returns and statements required to be furnished after December 31, 1981. SEC. 724. PENALTY FOR OVERSTATED DEPOSIT CLAIMS. (a) GENERAL RULE.—Subsection O> of section 6656 (relating to t) failure to make deposit of taxes) is amended to read as follows: "(b) OVERSTATED DEPOSIT CLAIMS.— "(1) IMPOSITION OF PENALTY.—Any person who makes an over-

stated deposit claim shall be subject to a penalty equal to 25 percent of such claim. "(2) OVERSTATED DEPOSIT CLAIM DEFINED.—For purposes of this subsection, the term 'overstated deposit claim* means the excess of— "(A) the amount of tax under this title which any person claims, in a return filed with the Secretary, that such person

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has deposited in a government depositary under section 6302(c) for any period, over "(B) the aggregate amount such person has deposited in a government depositary under section 6302(c), for such period, on or before the date such return is filed. "(3) PENALTY NOT IMPOSED IN CERTAIN CASES.—The penalty under paragraph (1) shall not apply if it is shown that the excess described in paragraph (2) is due to reasonable cause and not due to willful neglect. "(4) PENALTY IN ADDITION TO OTHER PENALTIES.—The penalty under paragraph (1) shall be in addition to any other penalty provided by law." (b) CLERICAL AMENDMENTS.—

(1) The heading of section 6656 is amended by inserting "OR OVERSTATEMENT OF DEPOSITS" after "TAXES".

(2) The table of sections for subchapter A of chapter 68 is amended by striking out the item relating to section 6656 and inserting in lieu thereof the following: "Sec. 6656. Failure to make deposit of taxes or overstatement of deposits."

(3) The heading of subsection (a) of section 6656 is amended by striking out "PENALTY" and inserting in lieu thereof "UNDERPAYMENT OF DEPOSITS".

(4)(A) Section 5684 (relating to penalties relating to the pay- 26 USC 5684. ment and collection of liquor taxes) is amended by striking out subsection (b) and by redesignating subsections (c) and (d) as subsections (b) and (c), respectively. (B) Subsection (c) of section 5684, as redesignated by subparagraph (A), is amended by redesignating paragraphs (4) and (5) as paragraphs (5) and (6), respectively, and by inserting after paragraph (3) the following new paragraph: "(4) For penalty for failure to make deposits or for overstatement of deposits, see section 6656."

(5) Section 5761 (relating to civil penalties) is amended by 26 USC 5761. striking out subsections (c) and (d) and inserting in lieu thereof the following: "(c) APPLICABILITY OF SECTION 6659.—The penalty imposed by ^^te, p. 341. subsection (b) shall be assessed, collected, and paid in the same manner as taxes, as provided in section 6659(a). "(d) CROSS REFERENCES.— "For penalty for failure to make deposits or for overstatement of deposits, see section 6656."

(c) EFFECTIVE DATE.—The amendments made by this section shall 26 USC 6656 apply to returns filed after the date of the enactment of this Act. "°*® SEC. 725. DECLARATION OF ESTIMATED TAX NOT REQUIRED IN CERTAIN CASES. (a) GENERAL RULE.—Section 6015 (relating to declaration of esti- 26 USC 6015. mated tax by individuals) is amended by redesignating subsections (b) through (i) as subsections (c) through Q), respectively, and by inserting after subsection (a) the following new subsection: "(b) DECLARATION NOT REQUIRED IN CERTAIN CASES.—NO declaration shall be required under subsection (a) if the estimated tax (as defined in subsection (d)) is less than the amount determined in accordance with the following table:

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


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PUBLIC LAW 97-34—AUG. 13, 1981 "In the case of taxable years beginning in: 1981 1982 1983 1984 1985 and thereafter

26 USC 6654.

The amount is: $100 200 300 400 500."

(b) No PENALTY FOR FAILURE TO PAY ESTIMATED TAX IN CERTAIN

CASES.—Section 6654 (relating to failure by individual to pay estimated tax) is amended by redesignating subsections (f) and (g) as subsections (g) and (h), respectively, and by inserting after subsection (e) the following new subsection: "(f) EXCEPTION WHERE TAX IS SMALL AMOUNT.—

"(1) IN GENERAL.—No addition to tax shall be imposed under subsection (a) for any taxable year if the tax shown on the return for such taxable year (or, if no return is filed, the tax) is less than the amount determined under the following table:

"In the case of taxable years beginning in: 1981 1982 1983 1984 1985 and thereafter

The amount Is: $100 200 300 400 500.

"(2) SPECIAL RULE.—For purposes of subsection (b), the amount of any installment required to be paid shall be determined without regard to subsection (b) of section 6015." 26 USC 871. 26 USC 6015. 26 USC 6153. 26 USC 7701. Supra. 26 USC 6015 ^°^-

(c) TECHNICAL AMENDMENTS.—

(1) Paragraph (6) of section 871(g) is amended by striking out "6015(i)" and inserting in lieu thereof "6015(j)". (2) Subsection (a) of section 6015 is amended by striking out the last sentence. (3) Subsection (a) of section 6153 is amended by striking out "6015(c)" and inserting in lieu thereof "6015(d)". (4) Subparagraph (A) of section 7701(a)(34) is amended by striking out "6015(c)" and inserting in lieu thereof "6015(d)'\ (5) Subsection (g) of such section 6654 (as redesignated by subsection (b)) is amended by striking out "subsections (b) and (d)" and inserting in lieu thereof "subsections (b), (d), and (f)". (d) EFFECTIVE DATE.—The amendments made by this section shall apply to estimated tax for taxable years beginning after December 31, 1980.

Subtitle D—Cash Management 26 USC 6655.

SEC. 731. CASH MANAGEMENT. (a) IN GENERAL.—Paragraph (1) of section 6655(h) (relating to large corporations required to pay at legist 60 percent of current year tax) is amended to read as follows: "(1) MINIMUM PERCENTAGE.—

"(A) IN GENERAL.—Except as provided in subparagraph (B), in the case of a large corporation, paragraphs (1) and (2) of subsection (d) shall not apply. "(B) TRANSITION RULE.—For taxable years beginning before 1984, in the case of a large corporation, the amount treated as the estimated tax for the taxable year under >aragraphs (1) and (2) of subsection (d) shall in no event be ess than the applicable percentage of^

f

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"(i) the tax shown on the return for the taxable year, or "(ii) if no return was filed, the tax for such year. "(C) APPLICABLE PERCENTAGE.—For purposes of subpara-

graph (B), the applicable percentage shall be determined in accordance with the following table: "If the taxable year begins in: 1982 1983

The applicable percentage is: 65 75."

(b) CLERICAL AMENDMENT.—The heading of subsection (h) of section 6655 (relating to failure by corporations to pay estimated income tax) 26 USC 6655. is amended by striking out "AT LEAST 60 PERCENT" and inserting in lieu thereof "MINIMUM PERCENTAGE". (c) EFFECTIVE DATE.—The amendments made by this section shall ^6 USC 6655 note. apply to taxable years beginning after December 31, 1981.

Subtitle E—Financing of Railroad Retirement System SEC. 741. INCREASES IN EMPLOYER AND EMPLOYEE TAXES.

(a) TAX ON EMPLOYEES.—Section 3201 (relating to rate of tax on 26 USC 3201. employees) is amended by striking out all that precedes "the rate of the tax" and inserting in lieu thereof the following: "(a) In addition to other taxes, there is hereby imposed on the income of each employee a tax equal to 2.0 percent of so much of the compensation paid in any calendar month to such employee for services rendered by him as is not in excess of an amount equal to one-twelfth of the current maximum annual taxable 'wages* as defined in section 3121 for any month. "(b) The rate of tax imposed by subsection (a) shall be increased by". (b) TAX ON EMPLOYEE REPRESENTATIVES.—Subsection (a) of section 3211 (relating to tax on employee representatives) is amended by 26 USC 3211. striking out "9.5" and inserting in lieu thereof "11.75", (c) TAX ON EMPLOYERS.—The first sentence of section 3221(a) 26 USC 3221. (relating to tax on employers) is amended by striking out "9.5" and inserting in lieu thereof "11.75". (d) CONFORMING AMENDMENTS.—

(1) The last sentence of section 230(c) of the Social Security Act is amended— (A) by inserting "employee and" before "employer", (B) by striking out "section 3221(a)" and inserting in lieu thereof "sections 3201(a) and 3221(a)", and (C) by striking out "9.5" and inserting in lieu thereof "11.75". (2) Paragraph (1) of section 3231(e) (defining compensation) is amended by striking out "(iii)" and all that follows through "(iv)" and inserting in lieu thereof "or (iii)". (e) EFFECTIVE DATE.—The amendments made by this section shall apply to compensation paid for services rendered after September 30, 1981.

42 USC 430.

26 USC 3231. 26 USC 3201 ^°^-

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PUBLIC LAW 97-34—AUG. 13, 1981 SEC. 742. ADVANCE TRANSFER OF AMOUNTS PAYABLE UNDER SOCIAL SECURITY FINANCIAL INTERCHANGE.

45 USC 23in.

45 USC 23if.

Section 15(b) of the Railroad Retirement Act of 1974 is amended by inserting "(1)" after "(b)" and by inserting at the end thereof the following new subdivision: "(2) In any month when the Board finds that the balance in the Railroad Retirement Account is insufficient to pay annuity amounts due to be paid during the following month, the Board shall report to the Secretary of the Treasury the additional amount of money necessary in order to make such annuity payments, and the Secretary shall transfer to the credit of the Railroad Retirement Account such additional amount upon receiving such report from the Board. The total amount of money outstanding to the Railroad Retirement Account from the general fund at any time during any fiscal year shall not exceed the total amount of money the Board and the Trustees of the Social Security Trust Funds estimate will be transferred to the Railroad Retirement Account pursuant to section 7(c)(2) of this Act with respect to such fiscal year. Whenever the Board determines that the sums in the Railroad Retirement Account are sufficient to pay annuity amounts, the Board shall request the Secretary of the Treasury to retransfer to the general fund from the Railroad Retirement Account all or any part of the amount outstanding, and the Secretary of the Treasury shall make such retransfer of the amount requested. Not later than 10 days after a transfer to the Railroad Retirement Account under section 7(c)(2) of this Act, any amount of money outstanding to the Railroad Retirement Account from the general fund under this subdivision shall be retransferred in accordance with this subdivision. Any amount retransferred shall include an amount of interest computed at a rate determined in accordance with the following two sentences: The rate of interest payable with respect to an amount outstanding for any month shall be equal to the average investment jdeld for the most recent auction (before such month) of United States Treasury bills with maturities of 52 weeks, deeming any amount outstanding at the beginning of a month to have been borrowed at the beginning of such month. For this purpose the amount of interest computed in accordance with the preceding sentence but not repaid by the end of such month shall be added to the amount outstsinding at the beginning of the next month." SEC. 743. AMENDMENTS TO SECTION 3231 CLARIFYING DEFINITION OF COMPENSATION.

26 USC 3231.

(a) Paragraph (1) of section 3231(e) (defining compensation) is amended by adding after the third sentence thereof the following new sentence: Compensation which is paid in one calendar month but which would be payable in a prior or subsequent taxable month but for the fact that prescribed date of payment would fall on a Saturday, Sunday or legal holiday shall be deemed to have been paid in such prior or subsequent taxable month." (b) Paragraph (2) of section 3231(e) is amended by adding at the beginning thereof the following new sentence: "A payment made by an employer to an individual through the employer's payroll shall be presumed, in the absence of evidence to the contrary, to be compensation for service rendered by such individual as an employee of the employer in the period with respect to which the payment is made." (c) Paragraph (2) of section 3231(e), as amended by subsection (b), is amended by striking from the second sentence thereof the words "An

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employee" and inserting instead the words: "An employee receiving retroactive wage payments". (d) The amendments made by this section shall apply for taxable 26 USC 3231 yesirs beginning after December 31, 1981. ^°^-

Subtitle F—Filing Fees SEC. 751. FEES FOR FILING PETITIONS. (a) IN GENERAL.—Section 7451 is amended by striking out "$10" 26 USC 7451. and inserting in lieu thereof "$60". (b) EFFECTIVE DATE.—The amendment made by this section shall 26 USC 7451 apply to petitions filed after December 31, 1981. "''^^

TITLE VIII—MISCELLANEOUS PROVISIONS Subtitle A—Extensions SEC. 801. FRINGE BENEFITS. Section 1 of the Act entitled "An Act to prohibit the issuance of regulations on the taxation of fringe benefits, and for other purposes", approved October 7, 1978 (Public Law 95-427), is amended by striking out "May 31, 1981" each place it appears and inserting in lieu thereof "December 31, 1983". SEC. 802. EXCLUSION FOR PREPAID LEGAL SERVICES EXTENDED FOR 3 YEARS. (a) ExTENSiON.—Section 120 (relating to amounts received under qualified group legal services plans) is amended by adding at the end thereof the following new subsection: "(e) TERMINATION.—This section shall not apply to taxable years ending after December 31, 1984." (b) CONFORMING AMENDMENT.—Paragraph (1) of section 2134(e) of the Tax Reform Act of 1976 (relating to effective date) is amended by striking out", and ending before January 1, 1982".

26 USC 61 note.

26 USC 120.

26 USC 120

note.

Subtitle B—Tax-Exempt Obligations SEC. 811. TAX-EXEMPT FINANCING FOR VEHICLES USED FOR MASS COMMUTING. (a) GENERAL RULE.—Paragraph (4) of section 103(b) (relating to 26 USC 103. industrial development bonds) is amended by striking out "or" at the end of subparagraph (G), by striking out the period at the end of subparagraph (H) and inserting in lieu thereof ", or", and by inserting after subparagraph (H) the following new subparagraph: "(I) qualified mass commuting vehicles." (b) DEFINITION OF QUALIFIED MASS COMMUTING VEHICLES.—Subsec-

tion (b) of section 103 is amended by redesignating paragraph (9) as paragraph (10) and by inserting after paragraph (8) the following new paragraph: "(9) QUALIFIED MASS COMMUTING VEHICLES.—

(A) IN GENERAL.—For purposes of paragraph (4)(I), the term 'qualified mass commuting vehicle' means any bus, subway car, rail car, or similar equipment—

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26 USC 103 "°*^ 26 USC 103.

PUBLIC LAW 97-34—AUG. 13, 1981 "(i) which is leased to a mass transit system wholly owned by 1 or more governmental units (or agencies or instrumentalities thereof), and "(ii) which is used by such system in providing mass commuting services. "(B) TERMINATION.—Paragraph (4)(I) shall not apply to any obligation issued after December 31, 1984." (c) EFFECTIVE DATE.—The amendments made by this section shall apply to obligations issued after the date of the enactment of this Act. SEC. 812. OBLIGATIONS OF CERTAIN VOLUNTEER FIRE DEPARTMENTS. (a) IN GENERAL.—Section 103 (relating to interest on certain governmental obligations) is amended by redesignating subsection (i) as subsection (j) and by inserting after subsection (h) the following new subsection: "(i) OBLIGATIONS OF CERTAIN VOLUNTEER FIRE DEPARTMENTS.—

"(1) IN GENERAL.—An obligation of a volunteer fire department shall be treated as an obligation of a political subdivision of a State if— "(A) such department is a qualified volunteer fire department with respect to an area within the jurisdiction of such political subdivision, and "(B) such obligation is issued as part of an issue substantially all of the proceeds of which are to be used for the acquisition, construction, reconstruction, or improvement of a firehouse or firetruck used or to be used by such department. "(2) QUALIFIED VOLUNTEER FIRE DEPARTMENT.—For purposes of this subsection, the term 'qualified volunteer fire department' means, with respect to a political subdivision of a State, any organization— "(A) which is organized and operated to provide firefighting or emergency medical services for persons in an area (within the jurisdiction of such political subdivision) which is not provided with any other firefighting services, "(B) which is required (by written agreement) by the political subdivision to furnish firefighting services in such area." 26 USC 103

^°^'

(b) EFFECTIVE DATE.—

(1) IN GENERAL.—The amendment made by subsection (a) shall apply to obligations issued after December 31, 1980. (2) SPECIAL RULE FOR CERTAIN OBLIGATIONS ISSUED BEFORE EFFECTIVE DATE.—

(A) IN GENERAL.—Interest on any obligation described in subparagraph (B) shall be excluaed from gross income. (B) OBLIGATION TO WHICH PARAGRAPH APPLIES.—For purposes of subparagraph (A), an obligation is described in this subparagraph if the obligation— (i) was issued after December 31, 1969, and before January 1, 1981, to the First Bank and Trust Company of Indianapolis, Indiana, (ii) was issued by a qualified volunteer fire department (within the meaning of section 103(i)(2) of the Internal Revenue Code of 1954), and (iii) was issued for the acquisition, construction, reconstruction, or improvement of firefighting property.

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95 STAT. 351

An obligation shall be treated as described in this subparagraph only for the period which is held by the First Bank and Trust Company of Indianapolis, Indiana. (C) FiREFiGHTiNG PROPERTY.—For purposes of subparagraph (B), the term "firefighting property" means property— (i) which is of a character subject to the allowance for depreciation, and (ii)(I) which is used in the training for the performance of, or in the performance of, firefighting or ambulance services, or (II) which is exclusively used to house the property described in subclause (I).

Subtitle C—Excise Taxes SEC. 821. EXTENSION OF TELEPHONE EXCISE TAX.

(a) IN GENERAL.—The table contained in paragraph (2) of section 4251(a) (relating to imposition of tax on communications) is amended by striking out the last line and inserting in lieu thereof the following: "During 1982, 1983, or 1984

1".

(b) CONFORMING AMENDMENT.—Subsection (b) of section 4251 is 26 USC 4251. amended by striking out "1983" and inserting in lieu thereof "1985". SEC. 822. EXCLUSION OF CERTAIN SERVICES FROM FEDERAL UNEMPLOYMENT TAX ACT.

(a) IN GENERAL.—Section 3306(c) (relating to the definition 26 USC 3306. of employment under the Federal Unemployment Tax Act) is amended— (1) by striking out "or" at the end of paragraph (17); (2) by redesignating paragraph (18) as paragraph (19); and (3) by inserting after paragraph (17) the following new paragraph: "(18) service described in section 3121(b)(20); or". (b) EFFECTIVE DATE.—The amendments made by subsection (a) 26 USC 3306 shall be effective with respect to remuneration paid during 1981. ^°^SEC. 823. PRIVATE FOUNDATION DISTRIBUTIONS. (a) GENERAL RULE. —

(1) Paragraph (1) of section 4942(d) (defining distributable 26 USC 4942. amount) is amended by striking "or the adjusted net income (whichever is higher)". (2) Paragraph (3)(A) of section 4942(j) (defining operating foundation) is amended to read as follows: "(A) which makes qualifying distributions (within the meaning of paragraph (1) or (2) of subsection (g)) directly for the active conduct of the activities constituting the purpose or function for which it is organized and operated equal to substantially all of the lesser of— "(i) its adjusted net income (as defined in subsection (f)), and "(ii) its minimum investment return; and". (3) Paragraph (3) of section 4942(j) is amended by adding at the end thereof the following new sentence: "Notwithstanding the provisons of subparagraph (A), if the qualifying distributions (within the meaning of paragraph (1) or (2) of subsection (g)) of an

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 Officers and Members. Erlangen University Library, per Sampson Low & Co., Fetter Lane E.G. Evans, Arthur J., Esq., M.A., F.S.A., Ashmolean Library, Oxford. Evans, Miss E. M., St. Mary's, Ely. Evans, F. P. Franklen, Esq., The Bays, Knights' Hill, West Norwood, S.E. Evans, Sir John, K.C.B., LL.D., F.R.S., F.S.A., Nash Mills, Hemel Hempstead. Eyre, Miss, The Hudnalls, St. Briavels, Gloucestershire. '. Fahie, J. J., Esq., Claremont Court, Claremont Hill, Jersey. Fawcett, F., Esq., care of Messrs. Arbuthnot & Co., Madras. Feilberg, Rev. H. F., Askov, Vejen, Denmark. Ferryman, Major A. F. Mockler, F.E.G.S., F.Z.S., Oak Grove House, Royal Military College, Camberley, Surrey. Ffennell, Miss Margaret C, 172, The Grove, Hammersmith, W. Fitzgerald, I)., Esq., care of J. Fitzgerald, Esq., Mayford House, Barnes, S.W. Forlong, jIajor-Gen. J. G. R., 11, Douglas Crescent, Edinburgh. Franks, Sir Augustus W., K.C.B., P.S.A., 123, Victoria Street, S.W. Eraser, D. C, Esq., M.A., 3, Buckingham Road, Wallasey. Frazer, J. G., Esq., M.A., Trinity College, Cambridge. Frazer, Mrs. J. G., Cambridge. Freer, Miss Goodrich, 27, Cleveland Gardens, Hyde Park, W. Freer, Wm. J., Esq., Stoneygate, near Leicester. Freshfield, W. D., Esq., The Wilderness, Keigate. Fulcher, Miss A. G., Elmham, Dereham, Norfolk. Gardner, F. L., Esq., 1-t, ^Marlboro' Road, Gunnersbuiy, W. Gaster, Dr. M., 37, Maida Vale, W. George, Charles W., Esq., 51, Hampton Road, Clifton, Bristol. Gerish, W. B., Esq., Ivy Lodge, Hoddesdon, Herts. Gladstone, Dr. J. H., 17, Pembridge Square, W. Gladstone, The Right Hon. W. E., Hawarden, Flintshire. Glasgow University Library, per Messrs. Maclchose, 61, St. Vincent Street, Glasgow. Godden, Miss Gertrude M., Ridgfield, Wimbledon. Goldmerstein, L., Esq., 4, Walton Well Road, Oxford. Gollancz, I., Esq., M.A., Christ's College, Cambridge. Gomme, G. L., Esq., F.S.A., 24, Dorset Square, N.W. {Vice-Preddcnt). Gomme, J. F., Esq., City Bank, Oxford Street, W. Gottingen University Library, The, per Asher and Co., 13, Bedford Street, Covent Garden, W.C. ■Gow, Horace K, Esq., 36, Leadenhall Street, E.G. Gow, Dr. James, High School, Nottingham. Gowlaud, T., Esq., 12, Tavistock Road, Harlesden, N.W.


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26 USC 4942 ^°^-

PUBLIC LAW 97-34—AUG. 13, 1981 organization for the taxable year exceed the minimum investment return for the taxable year, clause (ii) of subparagraph (A) shall not apply unless substantially all of such qualifying distributions are made directly for the active conduct of the activities constituting the purpose or function for which it is organized and operated." (b) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 1981.

Subtitle D—Other Provisions SEC. Sai. TECHNICAL AMENDMENTS RELATING TO DISPOSITIONS OF INVESTMENT IN UNITED STATES REAL PROPERTY. (a) GENERAL RULE.—

26 USC 897.

26 USC 862.

26 USC 6039e.

(1) Paragraph (l)(A)(i) of section 897(c) (defining United States real property interests) is amended by striking out "United States" and inserting in lieu thereof "United States or the Virgin Islands". (2) Section 862(a) (relating to income from sources without the United States) is amended— (A) by striking out "and" at the end of paragraph (5), (B) by striking out the period at the end of paragraph (6) and inserting in lieu thereof a semicolon, (C) by striking out "Underwriting" in paragraph (7) and inserting in lieu thereof "underwriting", (D) by striking out the period at the end of paragraph (7) and inserting in lieu thereof "; and", and (E) by adding at the end thereof the following new paragraph: "(8) gains, profits, and income from the disposition of a United States real property interest (as defined in section 897(c)) when the real property is located in the Virgin Islands." (3) Section 6039C (relating to returns with respect to United States real property interests) is amended by adding at the end thereof the following new subsection: "(f) SPECIAL RULE FOR UNITED STATES INTEREST AND VIRGIN ISLANDS

INTEREST.—A nonresident alien individual or foreign corporation subject to tax under section 897(a) shall pay any tax and file any return required by this title— "(1) to the United States, in the case of any interest in real property located in the United States and an interest (other than an interest solely as a creditor) in a domestic corporation (with respect to the United States) described in section 897(c)(l)(A)(ii), and "(2) to the Virgin Islands, in the case of an interest in real property located in the Virgin Islands and an interest (other than an interest solely as a creditor) in a domestic corporation (with respect to the Virgin Islands) described in section 897(c)(l)(A)(ii)." (b) PARTNERSHIP ASSETS.—Paragraph (4)(B) of section 897(c) is amended to read as follows: "(B) ASSETS HELD BY PARTNERSHIPS, ETC.—Under regula-

tions prescribed by the Secretary, assets held by a partnership, trust, or estate shall be treated as held proportionately by its partners or beneficiaries. Any asset treated as held by a partner or beneficiary by reason of this subparagraph which is used or held for use by the partnership, trust, or estate in a trade or business shall be treated as so used or

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95 STAT. 353

held by the partner or beneficiary. Any asset treated as held by a partner or beneficiary by reason of this subparagraph shall be so treated for purposes of applying this subparagraph successively to partnerships, trusts, or estates which are above the first partnership, trust, or estate in a chain thereof." (c) NoNRECOGNiTiON RuLES OVERRIDDEN IN CERTAIN CASES.—Subparagraph (B) of section 897(d)(1) is amended to read as follows: 26 USC 897. "(B) EXCEPTIONS.—Gain shall not be recognized under subparagraph (A)— "(pif"(I) at the time of the receipt of the distributed property, the distributee would be subject to taxation under this chapter on a subsequent disposition of the distributed property, and "(II) the basis of the distributed property in the hands of the distributee is no greater than the adjusted basis of such property before the distribution, increased by the amount of gain (if any) recognized by the distributing corporation, or "(ii) if such nonrecognition is provided in regulations prescribed by the Secretary under subsection (e)(2)." (d) FOREIGN CORPORATION PERMITTED TO ELECT TO B E TREATED AS A DOMESTICORPORATION.—Subsection (i) of section 897 is amended

to read as follows: "(i) ELECTION BY FOREIGN CORPORATION TO B E TREATED AS DOMESTICORPORATION.— "(1) IN GENERAL.—If—

"(A) a foreign corporation holds a United States real property interest, and "(B) under any treaty obligation of the United States the foreign corporation is entitled to nondiscriminatory treatment with respect to that interest, then such foreign corporation may make an election to be treated as a domestic corporation for purposes of this section and section 6039C. "(2) REVOCATION ONLY WITH CONSENT.—Any election under paragraph (1), once made, may be revoked only with the consent of the Secretary. "(3) MAKING OF ELECTION.—An election under paragraph (1) may be made only— "(A) if all of the owners of all classes of interests (other than interests solely as a creditor) in the foreign corporation at the time of the election consent to the making of the election and agree that gain, if any, from the disposition of such interest after June 18, 1980, which would be taken into account under subsection (a) shall be taxable notwithstanding any provision to the contrary in a treaty to which the United States is a party, and "(B) subject to such other conditions as the Secretary may prescribe by regulations with respect to the corporation or its shareholders. In the case of a class of interest (other than an interest solely as a creditor) which is regularly traded on an established securities market, the consent described in subparagraph (A) need only be made by any person if such person held more than 5 percent of such class of interest at some time during the shorter of the periods described in subsection (c)(l)(A)(ii). The constructive

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PUBLIC LAW 97-34—AUG. 13, 1981 ownership rules of subsection (c)(6)(C) shall apply in determining whether a person held more than 5 percent of a class of interest. "(4) EXCLUSIVE METHOD OF CLAIMING NONDISCRIMINATION.—

The election provided by paragraph (1) shall be the exclusive remedy for any person claiming discriminatory treatment with respect to this section and section 6039C." 26 USC 6039C.

26 USC 897.

(e) REPORTING REQUIRED FOR CERTAIN INDIRECT HOLDINGS.—Para-

graph (4)(C) of section 6039C(b) is amended to read as follows: "(C) INDIRECT HOLDINGS.—For purposes of determining whether an entity to which this subsection applies has a substantial investor in United States real property, the assets of any person shall include the person's pro rata share of the United States real property interest held by any corporation (whether domestic or foreign) if the person's pro rata share of the United States real property interests exceeded $50,000." (f) CERTAIN CONTRIBUTIONS TO CAPITAL.—Section 897 is amended by adding at the end thereof the following new subsection: "0") CERTAIN CONTRIBUTIONS TO CAPITAL.—Except to the extent otherwise provided in regulations, gain shall be recognized by a nonresident alien individual or foreign corporation on the transfer of a United States real property interest to a foreign corporation if the transfer is made as paid in surplus or as a contribution to capital, in the amount of the excess of— "(1) the fair market value of such property transferred, over "(2) the sum of— "(A) the adjusted basis of such property in the hands of the transferor, plus "(B) the amount of gain, if any, recojgnized to the transferor under any other provision at the time of the transfer." (g) PRE-ENACTMENT ACQUISITIONS.—Section 897 is amended by adding at the end thereof the following new subsections: "(k) FOREIGN CORPORATIONS ACQUIRED BEFORE ENACTMENT.—If—

"(1) a foreign corporation adopts, or has adopted, a plan of liquidation described in section 33403)(2)(A), and "(2) the 12-month period described in section 334(b)(2)(B) for the acquisition by purchase of the stock of the foreign corporation, began after December 31, 1979, and before November 26, 1980, then such foreign corporation may make an election to be treated, for the period following June 18, 1980, as a domestic corporation pursuant to section 897(i)(l). Notwithstanding an election under the preceding sentence, any selling shareholder of such corporation shall be considered to have sold the stock of a foreign corporation. "(1) SPECIAL RULE FOR CERTAIN UNITED STATES SHAREHOLDERS OP LIQUIDATING FOREIGN CORPORATIONS.—If a corporation adopts a plan

of complete liquidation and if, solely by reason of section 897(d), section 337(a) does not apply to sales or exchanges, or section 336 does not apply to distributions, of United States real property interests by such corporation, then, in the case of any shareholder who is a United States citizen or resident and who has held stock in such corporation continuously since June 18, 1980, for the first taxable year of such shareholder in which he receives a distribution in complete liquidation with respect to such stock— "(1) the amount realized by such shareholder on the distribution shall be increased by his proportionate share of the amount by which the tax imposed by tms subtitle on such corporation

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would have been reduced if section 897(d) had not been appHcable, and "(2) for purposes of this title, such shareholder shall be deemed to have paid, on the last day prescribed by law for the payment of the tax imposed by this subtitle on such shareholder for such taxable year, an amount of tax equal to the amount of the increase described in paragraph (1)." (h) TREATY.—Paragraph (2)(B) of section 1125 of the Foreign Investment Real Property Tax Act of 1980 is amended to read as follows: "(B) the new treaty is signed on or after January 1, 1981, and before January 1, 1985, then paragraph (1) shall be applied with respect to obligations under the old treaty by substituting for 'December 31, 1984' the date (not later than 2 years after the new treaty was signed) specified in the new treaty (or accompanying exchange of notes)." (i) EFFECTIVE DATES.—The amendments made by this section shall apply to dispositions after June 18, 1980, in taxable years ending after such date. SEC.

832.

MODIFICATION PROVISIONS.

OF

FOREIGN

INVESTMENT

26 USC 897 ^°^-

26 USC 897 "°*®

COMPANY

(a) IN GENERAL.—Paragraph (2) of section 1246(a) (defining ratable 26 USC 1246. share) is amended by striking out subparagraph (B) and inserting in lieu thereof the following: "(B) excluding such earnings and profits attributable to— "(i) any amount previously included in the gross income of such taxpayer under section 951 (but only to the extent the inclusion of such amount did not result in an exclusion of any other amount from gross income under section 959), or "(ii) any taxable year during which such corporation was not a foreign investment company but only if— "(I) such corporation was not a foreign investment company at any time before such taxable year, and "(II) such corporation was treated as a foreign investment company solely by reason of subsection (b)(2)."

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 95 STAT. 356 26 USC 1246 ^°^-

PUBLIC LAW 97-34—AUG. 13, 1981 (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply to sales or exchanges after the date of the enactment of this Act in taxable years ending after such date. Approved August 13, 1981.

LEGISLATIVE HISTORY—H.R. 4242 (H.J. Res. 266): HOUSE REPORTS: No. 97-201 (Comm. on Ways and Means) and No. 97-215 (Comm. of Conference). SENATE REPORTS:, No. 97-144 accompanying H.-J. Res. 266 (Comm. on Finance) and No. 97-176 (Comm. of Conference). CONGRESSIONAL RECORD, Vol. 127 (1981): May 21, H.J. Res. 266 considered and passed House. July 29, H.R. 4242 considered and passed House. May 21, July 15-18, 20-24, 27-29, H.J. Res. 266 considered in Senate. July 31, H.R. 4242 considered and passed Senate, amended, in lieu of H.J. Res. 266. Aug. 1, 3, Senate considered and agreed to conference report. Aug. 4, House agreed to conference report. WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 17, No. 33 (1981): Aug. 13, Presidential statement.

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Public Law 97-35 97th Congress An Act To provide for reconciliation pursuant to section 301 of the first concurrent resolution on the budget for the fiscal year 1982. SHORT TITLE

Aug. 13, 1981 [H.R. 3982]

1. This Act may be cited as the "Omnibus Budget Recon- Omnibus Budget ciliation Act of 1981". AS on98i'°" SECTION

TABLE OF CONTENTS Title Title Title Title Title Title Title Title Title Title Title Title Title Title Title Title Title Title Title Title Title Title Title Title Title Title Title

I. Agriculture, forestry, and related programs. II. Armed services and defense-related programs. III. Banking, housing, and related programs. IV. District of Columbia. V. Education programs. VI. Human services programs. VII. Employment programs. VIII. School lunch and child nutrition programs. IX. Health services and facilities. X. Energy and energy-related programs. XI. Transportation and related programs. XII. Consumer product safety and communications. XIII. International affairs. XIV. Department of Interior and related programs. XV. Department of Justice and related provisions. XVI. Maritime and related programs. XVII. Civil service and postal service programs; governmental affairs generally. XVIII. Water resource development and economic development programs. XIX. Small business. XX. Veterans' programs. XXI. Medicare, medicaid, and maternal and child health. XXII. Federal Old-Age, Survivors, and Disability Insurance program. XXIII. Public assistance programs. XXIV. Unemployment compensation. XXV. Trade adjustment assistance. XXVI. Low-income home energy assistance. XXVII. Health professions. PURPOSE

SEC. 2. It is the purpose of this Act to implement the recommendations which were made by specified committees of the House of Representatives and the Senate pursuant to directions contained in part A of title III of the first concurrent resolution on the budget for the fiscal year 1982 (H. Con. Res. 115,97th Congress), and pursuant to the reconciliation requirements which were imposed by such concurrent resolution as provided in section 310 of the Congressional Budget Act of 1974. 31 USC 1331.

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PUBLIC LAW 97-35—AUG. 13, 1981

TITLE I—AGRICULTURE, FORESTRY, AND RELATED PROGRAMS Subtitle A—Food Stamp Program Reductions and Other Reductions in Authorization for Appropriations PART 1—FOOD STAMP PROGRAM REDUCTIONS FAMILY UNIT REQUIREMENT

7 USC 2012.

SEC. 101. Section 3(i) of the Food Stamp Act of 1977 is amended by C inserting before the period at the end of the first sentence "; D except that parents and children who live together shall be treated as a group of individuals who customari^ purchase and prepare meals together for home consumption even if they do not do so, unless one of the parents is sixty years of age or older"; and (2) striking out "neither" in the second sentence and inserting "no" in lieu thereof. BOARDERS

SEC. 102. Section 8(i) of the Food Stamp Act of 1977 is amended by CD striking out in clause (1) of the first sentence "or else pays compensation to the others for such meals,"; (2) striking out in clause (2) of the first sentence "or else live with others and pay compensation to the others for such meals"; and (3) adding before the period at the end of the second sentence ", or else live with others and pay compensation to the others for meals". ADJUSTMENT OF THE THRIFTY FOOD PLAN

SEC. 103. Section 3(o) of the Food Stamp Act of 1977 is amended by striking out "and" before clause (6) and all that follows down through the end of clause (6), and inserting in lieu thereof the following: "(6) on April 1, 1982, ai^just the cost of such diet to the nearest dollar increment to reflect changes in the cost of the thrifty food plan for the fifteen months ending the preceding December 31, (7) on July 1, 1983, adjust the cost of such diet to the nearest dollar increment to reflect changes in the cost of the thriffy food plan for the fifteen months ending the preceding March 31, (8) on October 1, 1984, adjust the cost of such diet to the nearest dollar increment to reflect changes in the cost of the thrifty food plan for the fifteen months ending the preceding June 30, and (9) on October 1, 1985, and each October 1, thereafter, adjust the cost of such diet to the nearest dollar increment to reflect changes in the cost of the thrifty food plan for the twelve months ending the preceding June 30". GROSS INCOME ELIGIBILITY STANDARD

7 USC 2014.

42 USC 1381.

SEC. 104. (a) Section 5 of the Food Stamp Act of 1977 is amended byCD striking out everything before "adjusted annually" in the first sentence of subsection (c) and inserting the following: "(c) The income standards of eligibility shall be— "(1) for households contaimng a member who is sixty years of age or over or a member who receives suptplemental security income benefits under title XVI of the Social Security Act or

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disability and blindness payments under titles I, II, X, XIV, and XVI of the Social Security Act, 100 per centum, and 42 USC 30i, 40i, "(2) for all other households, 130 per centum, ^^^i' ^^^^' ^^si of the nonfarm income poverty guidelines prescribed by the Office of Management and Budget"; and (2) inserting "for purposes of determining eligibility and benefit levels for households described in subsection (c)(1) and determining benefit levels only for all other households after "household income in the first sentence of subsection (e). (b) Section 8(a) of the Food Stamp Act of 1977 is amended by? use 2017. inserting "(d) and (e)" after "section 5" in the first sentence. ADJUSTMENTS OF DEDUCTIONS

SEC. 105. Section 5(e) of the Food Stamp Act of 1977 is amended 7 USC 2014. by(1) striking out in the first sentence everything that follows "the Secretary shall allow a standard deduction o f and inserting in lieu thereof the following: "$85 a month for each household, except that households in Alaska, Hawaii, Guam, Puerto Rico, and the Virgin Islands of the United States shall be allowed a standard deduction of $145, $120, $170, $50, and $75, respectively."; (2) striking out the second sentence and inserting in lieu thereof the following: "Such standard deductions shall be adjusted (1) on July 1, 1983, to the nearest $5 increment to reflect changes in the Consumer Price Index for all urban consumers published by the Bureau of Labor Statistics, for items other than food and the homeownership component of shelter costs, as appropriately adjusted by the Bureau of Labor Statistics after consultation with the Secretary, for the fifteen months ending the preceding March 31, (2) on October 1, 1984, to the nearest $5 increment to reflect such changes for the fifteen months ending the preceding June 30, and (3) on October 1, 1985, and each October 1 thereafter, to the nearest $5 increment to reflect such changes for the twelve months ending the preceding June 30."; and (3) striking out the proviso in clause (2) of the fourth sentence and inserting in lieu thereof the following: "Provided, That the amount of such excess shelter expense deduction shall not exceed $115 a month in the forty-eight contiguous States and the District of Columbia, and shall not exceed, in Alaska, Hawaii, Guam, Puerto Rico, and the Virgin Islands of the United States, $200, $165, $140, $40, and $85, respectively, ac^justed (i) on July 1, 1983, to the nearest $5 increment to reflect changes in the shelter (exclusive of homeownership costs), fuel, and utilities components of housing costs in the Consumer Price Index for all urban consumers published by the Bureau of Labor Statistics, as appropriately adjusted by the Bureau of Labor Statistics s^er consultation with the Secretary, for the fifteen months ending the preceding March 31, (ii) on October 1, 1984, to the nearest $5 increment to reflect such changes for the fifteen months ending the preceding June 30, and (iii) on October 1, 1985, and each October 1 thereafter, to the nearest $5 increment to reflect such changes for the twelve months ending the preceding June 30,".

-194 0—82

25:QL3

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PUBLIC LAW 97-35—AUG. 13, 1981 EARNED INCOME DEDUCTION

7 USC 2014.

SEC. 106. Section 5(e) of the Food Stamp Act of 1977 is amended by striking out "20 per centum" in the thini sentence and inserting in lieu thereof "18 per centum". RETROSPECTIVE ACCOUNTING

42 USC 1305. 42 USC 601.

SEC. 107. (a) Section 5(f) of the Food Stamp Act of 1977 is amended to read as follows: "(fKlXA) Household income for those households that, by contract for other than an hourly or piecework basis or by self-employment, derive their annual income in a period of time shorter than one year shall be calculated by averaging such income over a twelve-month period. "(B) Household income for those households that receive nonexcluded income of the type described in subsection (d)(3) of this section shall be calculated by averaging such income over the period for which it is received. "(2)(A) Household income for migrant farmworker households shall be c^culated on a propsective basis, as provided in paragraph (3)(A). "(B) Household income for all other households shall be calculated either on a prospective basis as provided in paragraph (3)(A) or on a retrospective basis as provided in paragraph (3)(B), as elected by the State agency under regulations prescribed by the Secretary. "(3)(A) Calculation of household income on a prospective basis is the calculation of income on the basis of the income reasonably anticipated to be received by the household during the period for which eligibility or benefits are being determined. Such calculation shall be made in accordance with regulations prescribed by the Secretary which shall provide for taking into account both the income reasonably anticipated to be received by the household during the period for which eligibility or benefits are being determined and the income received by the household during the preceding thirty days. "(B) Calculation of household income on a retrospective basis is the ceilculation of income for the period for which eligibility or benefits are being determined on the basis of income received in a previous period. Such calculation shall be made in accordance with regulations prescribed by the Secretary which may provide for the determination of eligibility on a prospective basis in some or all cases in which benefits are calculated under this paragraph. Such regulations shall provide for supplementing the initisd sdlotments of newly applying households in those cases in which the determination of income under this paragraph causes serious hardship. "(4) In promulgating regulations under this subsection, the Secretary shall consult with the Secretary of Health and Human Services in order to assure that, to the extent feasible and consistent with the purposes of this Act and the Social Security Act, the income of households receiving benefits under this Act and title IV-A of the Social Security Act is calculated on a comparable basis under the two Acts. The Secretary is authorized, upon the request of a State agency, to waive any of the provisions of this subsection to the extent necessary to permit the State agency to calculate income for purposes of this Act on the same basis that income is calculated under title IV-A of the Social Security Act in that State.".

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95 STAT. 361

(b) Effective October 1, 1983, paragraph (2)(B) of section 5(f) of the Food Stamp Act of 1977, as amended by subsection (a), is amended to 7 USC 2014. read as follows: "(B) Household income for all other households shall be calculated on a retrospective basis as provided in paragraph (3)(B).". (c) Section 5(d) of the Food Stamp Act of 1977 is amended by striking out "5(f)(2)" and inserting "5(f)" in lieu thereof. PERIODIC REPORTING

SEC. 108. (a) Section 3(c) of the Food Stamp Act of 1977 is amended by inserting before the period at the end of the second sentence "except that the limit of twelve months may be waived by the Secretary to improve the administration of the program". (b) Section 6(c) of the Food Stamp Act of 1977 is amended by— (1) inserting after "households" in the first sentence of paragraph (1)", including all households with earned income, except migrant farmworker households, all households with potential earners, including individuals receiving unemployment compensation benefits and individuals required by section 6(d) of this Act to register for work, and all households required to file a similar report under title IV-A of the Social Security Act, but not including households that have no earned income and in which all members are sixty years of age or over or receive supplemental security income benefits under title XVI of the Social Security Act or disability and blindness payments under titles I, II, X, XIV, and XVI of the Social Security Act,"; (2) strildng out "5(f)(2)" in paragraph (1) and inserting "5(f)" in lieu thereof; and (3) inserting after paragraph (3) the following new paragraph: "(4) Any household that fails to submit periodic reports required by paragraph (1) shall not receive an allotment for the payment period to which the unsubmitted report applies until such report is submitted.". (c) Effective October 1, 1983, section 6(c)(l) of the Food Stamp Act of 1977 is further amended by— (1) striking out in the first sentence "that elect to use a system of retrospective accounting in accordance with section 5(f) of this Act"; and (2) striking out the second sentence.

? use 2012.

^ use 2015.

42use60i. 42 USC 1381. 42 USC 30i, 40i, 1201,135i, I38i.

7 USC 20i5.

ELIGIBILITY OF STRIKERS

SEC. 109. (a) Section 6(d)(4) of the Food Stamp Act of 1977 is amended by— (1) inserting before the colon at the end of the first proviso the following: ", however, such household shall not receive an increased allotment as the result of a decrease in the income of the striking member or members of the household"; (2) inserting a period in lieu of the colon at the end of the second proviso; and (3) striking out the third proviso. (b) Section 6(i) of the Food Stamp Act of 1977 is repealed. PRORATING FIRST MONTH BENEFITS

SBC. 110. Section 8 of the Food Stamp Act of 1977 is amended by 7 USC 2017. adding at the end thereof the following new subsection:

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text: Dictionary of National Biography, 1885-1900/Winstanley, Gerrard


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 95 STAT. 362

PUBLIC LAW 97-35—AUG. 13, 1981

"(c) The value of the allotment issued to any eligible household for the initial month or other initial period for which an allotment is issued shall have a value which bears the same ratio to the value of the allotment for a full month or other initial period for which the allotment is issued as the number of days (from the date of application) remaining in the month or other initial period for which the allotment is issued bears to the total number of days in the month or "Initial month." other initio period for which the allotment is issued. As used in this subsection, the term 'initial month* means (1) the first month for wMch an allotment is issued to a household, and (2) the first month for which an allotment is issued to a household following any period of more than thirty days which such household was not participating in the food stamp program under this Act after previous participation in such program.. OUTREACH

7 USC 2020.

7 USC 2025.

SEC. 111. (a) Section IKeXD of the Food Stamp Act of 1977 is amended by striking out clauses (A) and (B) and redesignating existing clause (C) as (B) and inserting the following new clause (A): (A) not conduct food stamp outreach activities with funds provided under this Act;". (b) Section 16(a) of that Act is amended by— (1) striking out clause (1); and (2) redesignating clauses (2), (3), (4), and (5) as clauses (1), (2), (3), and (4), respectively. DISQUALIFICATION PENALTIES FOR FRAUD AND MISREPRESENTATION

7 USC 2015.

SEC. 112. Section 6(b) of the Food Stamp Act of 1977 is amended to read as follows: "(b)(1) Any person who has been found by any State or Federal court or administrative agency to have intentionally (A) made a false or misleading statement, or misrepresented, concealed or withheld facts, or (B) committed any act that constitutes a violation of this Act, the regulations issued thereunder, or any State statute, for the purpose of using, presenting, transferring, acquiring, receiving, or possessing coupons or authorization cards shall, immediately upon the rendering of such determination, become ineligible for mrther participation in the program— (i) for a period of six months upon the first occasion of any such determination; "(ii) for a period of one year upon the second occasion of any such determination; and "(iii) permanently upon the third occasion of any such determination. During the period of such ineligibility, no household shall receive increased benefits under this Act as the result of a member of such household having been disqualified under this subsection. "(2) Each State agency shall proceed against an individual alleged to have engaged in such activity eitiier by way of administrative hearings, a£ter notice and an opportunity for a hearing at the State level, or by referring such matters to appropriate authorities for civil or criminal action in a court of law. "(3) Such periods of ineligibili^ as are provided for in par^raph (1) of this subsection shall remain in enect, without possibility of administrative stay, unless and until the finding upon which the ineligibility is based is subsequently reversed by a court of appropri-

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ate jurisdiction, but in no event shall the period of ineligibility be subject to review. "(4) The Secretary shall prescribe such regulations as the Secretary Regulations. may deem appropriate to ensure that information concerning any such determination with respect to a specific individual is forwarded to the Office of the Secretary by any appropriate State or Federal entity for the use of the Secreta^ in administering the provisions of this section. No State shall withhold such information from the Secretsury or the Secretary's designee for any reason whatsoever.". WAIVING AND OFFSETTING CLAIMS; IMPROVED RECOVERY OF OVERPAYMENTS

SEC. 113. (a) Section 13 of the Food Stamp Act of 1977 is amended byCD inserting "(a)" immediately after the section designation; (2) inserting before the period at the end of the first sentence ", including the power to waive claims if the Secretary determines that to do so would serve the purposes of this Act"; (3) adding the following new sentence at the end thereof: "The Secretary shall have the power to reduce amounts otherwise due to a State agency under section 16 of this Act to collect unpaid claims assessed against the State agency if the State agency has declined or exhausted its appeal rights under section 14 of this Act."; and (4) adding the following new subsection at the end thereof: "(b)(1) In the case of any ineligibility determination under section 6(b) of this Act, the household of which such inelmble individual is a member is required to agree to a reduction in the allotment of the household of which such individual is a member, or payment in cash, in accordance with a schedule determined by the Secretary, that will be sufficient to reimburse the Federal Government for the value of any overissuance of coupons resulting from the activity that was the basis of the ineligibility determination. If a household refuses to make an election, or elects to make a payment in cash under the provisions of the preceding sentence and fsSls to do so, the household shall be subject to an allotment reduction. "(2) State agencies shall collect any claim against a household arising from the overissuance of coupons, other than claims the collection of which is provided for in paragraph (1) of this subsection and claims arising from an error of the State agency, by reducing the monthly allotments of the household. These collections shall be limited to 10 per centum of the monthly allotment (or $10 per month, whenever that would result in a faster collection rate).". (b) The heading of section 13 of the Food Stamp Act of 1977 is amended to read COLLECTION AND DISPOSITION OF CLAIMS".

7 USC 2022.

7 USC 2025. 7 USC 2023.

7 USC 2022.

STATES' SHARE OF COLLECTED CLAIMS

SEC. 114. Section 16(a) of the Food Stamp Act of 1977 is amended? use 2025. by(1) striking out in the first sentence "through prosecutions" and all that follows down through the end of the sentence and inserting in lieu thereof "pursuant to section 13(b)(l) of this Act Supra. and 25 per centum of the value of all funds or allotments recovered or collected pursuant to section 13(b)(2) of this Act."; Supra. and

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PUBLIC LAW 97-35—AUG. 13, 1981 (2) striking out in the second sentence "fraud" and inserting in lieu thereof ineligibility". REPEAL OF INCREASES IN DEPENDENT CARE DEDUCTIONS FOR WORKING ADULTS AND MEDICAL DEDUCTIONS FOR THE ELDERLY AND DISABLED

Repeals. 7 if^ySand note.

5 USC 2012, 1 i i r. QQ C Ante, p. 359.

SEC. 115. Sections 104 and 105 of the Food Stamp Act Amendments ^^ ^^^^ (Public Law 96-249) are repealed. PUERTO RICO BLOCK GRANT

SEC. 116. (a) Effective July 1, 1982, the Food Stamp Act of 1977 is amended by ^ (1) striking out "Puerto Rico/' in section 3(m), clause (3) of section 3(o), section 5(b), wherever it appears in section 5(c), and wherever it appears in section 5(e); and striking out "$50," and « ^ Q „ ^ ^ ^. ^ ^ g^^^. ^ ^

(2) adding at the end thereof the following new section: " B L O C K GRANT

7 USC 2028.

"SEC. 19. (a)(l)(A) From the sums appropriated under this Act the Secretary shall, subject to the provisions of this subsection and subsection (b), pay to the Commonwealth of Puerto Rico not to exceed $825,000,000 for each fiscal year to finance 100 per centum of the expenditures for food assistance provided to needy persons, and 50 per centum of the administrative expenses related to the provision of such assistance. "(B) The payments to the Commonwealth for any fiscal year shall not exceed the expenditures by that jurisdiction during that year for the provision of m e assistance the provision of which is included in the plan of the Commonwealth approved under subsection (b) and 50 per centum of the related administrative expenses. "(2) The Secretary shall, subject to the provisions of subsection Oi>), pay to the Commonwealth for me applicable fiscal year, at such times and in such manner as the Secretary may determine, the amount estimated by the Commonwealth pursuant to subsection (b)(l)(A)(iv), reduced or increased to the extent of any prior overpayment or current under^yment which the Secretary determines has been made under tms section and with respect to which acijustment has not already been made under this subsection. "(b)(l)(A) In order to receive payments under this Act for any fiscal year, the Commonwealth shall have a plan for that fiscal year approved by the Secretary under tins section. By July 1 of each year, if the Commonwealth wishes to receive payments, it shall submit a plan for the provision of the assistance described in subsection (a)(l)(A) for the following fiscal year which— "(i) desi^ates a single agen(^ which shall be responsible for the administration, or supervision of the administration, of the program for the provision of such assistance; "(ii) assesses the food and nutrition needs of needy persons residing in the Commonwealth; "(iii) describes the program for the provision of such assistance, including the assistance to be provided and the persons to whom such assistance will be provided, and any agencies designated to provide such assistance, which program must meet such requirements as the Secretary may by r^^ulation prescribe for the

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 PUBLIC LAW 97-35—AUG. 13, 1981

95 STAT. 366

purpose of assuring that assistance is provided to the most needy persons in the jurisdiction; "(iv) estimates the amount of expenditures necessary for the provision of the assistance described in the program and related administrative expenses, up to the amount provided for payment by subsection (a)(l)(A); and "(v) includes such other information as the Secretary may require. "(B)(i) The Secretary shall approve or disapprove any plan submitted pursuant to subparagr^h (A) no later than August 1 of the year in which it is submitted. Ine Secretary shall approve any plan which complies with the requirements of subparagraph (A). If a plan is disapproved because it does not comply with any of the requirements of that paragraph the Secretary shall, except as provided in subparagraph (B)(ii), notify the appropriate agency in the Commonwealth that payments will not be made to it under subsection (a) for the fiscal year to which the plan applies until the Secretary is satisfied that there is no longer amr such failure to comply, and until the Secretary is so satisfied, the Secretary will make no pa3nnents. "(ii) The Secretary may suspend the denial of payments under subparagraph (B)(i) for such period as the Secretary determines appropriate and instead withhold payments provided for under subsection (a), in whole or in part, for the fiscal year to which the plan applies, until the Secretary is satisfied that tnere is no longer any failure to comply with the requirements of subparagraph (A), at which time such withheld payments shall be paid. "(2)(A) The Commonwealth shall provide for a biennial audit of expenditures under its program for the provision of the assistance described in subsection (a)(l)(A), and within 120 days of the end of each fiscal year in which the audit is made, shall report to the Secretary the findings of such audit. "(B) Within 120 days of the end of the fiscal year, the Commonwealth shall provide the Secretary with a statement as to whether the pa5mients received under subsection (a) for that fiscal year exceeded the expenditures by it during that year for which payment is authorized under this section, and if so, by how much, and such other information as the Secretary may require. "(C)(i) If the Secretary finds that there is a substantial failure by the Commonwealth to comply with any of the requirements of subparagraphs (A) and (B), or to comply with the requirements of subsection (b)(l)(A) in the administration of a plan approved under subsection (b)(l)(B), the Secretary shall, except as provided in subparagraph (C)(ii), notify the appropriate agency in the Commonwealth that further payments will not be made to it under subsection (a) until the Secretary is satisfied that there will no longer be any such failure to comply, and until the Secretary is so satisfied, the Secretary shall make no further payments. "(ii) The Secretary may suspend the termination of payments under subparagraph (C)(i) for such period as the Secretary determines appropriate, and instead withhold pa3m[ients provided for under subsection (a), in whole or in part, until the Secretary is satisfied that there will no longer be any failure to comply with the requirements of subparagraphs (A) and (B) and subsection (b)(l)(A), at which time such withheld payments shall be paid, "(iii) Upon a finding under subparagraph (C)(i) of a substantial failure to comply with any of the requirements of subparagraphs (A) and (B) and subsection (b)(l)(A), the Secretary may, in addition to or in lieu of any action taken under subparagraphs (C)(i) and (C)(ii), refer

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text: Author:Louis Duncan

title: Author:Louis Duncan


text:
Page:United States Statutes at Large Volume 95.djvu/392

 95 STAT. 366

Violation; penalty.

7 USC 2028 note.

Plan, submittal to Secretary.

PUBLIC LAW 97-35—AUG. 13, 1981 the matter to the Attorney General with a request that injunctive relief be sought to require compliance by the Commonwealth of Puerto Rico, and upon suit Iw the Attorney General in an appropriate district court of the United States and a snowing that noncompliance has occurred, appropriate injunctive relief shall issue. "(c)(1) The Secretary shall provide for the review of the programs for the provision of the assistance described in subsection (a)(l)(A) for which payments are made under this Act. "(2) The Secretary is authorized as the Secretary deems practicable to provide technics! assistance with respect to the programs for the provision of the assistance described in subsection (a)(l)(A). "(d) Whoever knowingly and willfully embezzles, misapplies, steals, or obtains by fraud, false statement, or forgery, any funds, assets, or property provided or financed under this section shall be fined not more than $10,000 or imprisoned for not more than five years, or both, but if the value of the funds, assets or property involved is not over $200, the penalty shall be a fine of not more than $1,000 or imprisonment for not more than one year, or both.". (b) Notwithstanding the provisions of section 19 of the Food Stamp Act of 1977, as added by this section— (1) the amount payable to the Commonwealth of Puerto Rico under section 19 for fiscal year 1982 shall be $206,500,000, and the Secretary of Agriculture is authorized to ^ a n t such waivers of the requirements imposed by that section with respect to that fiscal year as the Secretary determines appropriate to carry out the purposes of that section; and (2) in order to receive the amounts payable under this subsection or section 19 for fiscal years 1982 and 1983, the Commonwealth shall submit, for the Secretary's approval, the plan required by the provisions of subsection Qji) of section 19 by April 1, 1982. EFFECTIVE DATES

7 USC 2012 note.

SEC. 117. Except as otherwise specifically provided, the amendments made by sections 101 through 116 of this Act shall be effective and implemented upon such dates as the Secretary of Agriculture may prescribe, taking into account the need for orderly implementation. PART 2—OTHER REDUCTIONS IN AUTHORIZATIONS FOR APPROPRIATIONS AGRICULTURAL AND RELATED PROGRAMS

SEC. 120. Notwithstanding any other provision of law, there are hereby authorized to be appropriated for the programs designated below not to exceed the sums shown for each of the fiscal years 1982, 1983, and 1984. AGRICULTURAL STABILIZATION AND CONSERVATION SERVICE DAIRY AND BEEKEEPER INDEMNITY PROGRAMS 7 USC 450j note.

For necessary expenses involved in making indemnity payments to dairy farmers under the Act of August 13, 1968 (7 U.S.C. 450j): $200,000 for fiscal year 1982, $200,000 for fiscal year 1983, and $200,000 forfiscalyear 1984.

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text: Dictionary of National Biography, 1885-1900/Winstanley, Hamlet


text:
Page:United States Statutes at Large Volume 95.djvu/393

 PUBLIC L A W 97-35—AUG. 13, 1981

95 STAT. 367

AGRICULTURAL MARKETING SERVICE PAYMENTS TO STATES AND POSSESSIONS

For payments to departments of agriculture, bureaus and deijart- 7 USC 1623 note. ments of markets, and similar agencies for marketing activities under section 204(b) of the Agricultural Marketing Act of 1946 (7 U.S.C. 1623(b)): $1,571,000 for fiscal year 1982, $1,651,000 for fiscal year 1983, and $1,723,000 for fiscal year 1984. FARMERS HOME ADMINISTRATION RURAL COMMUNITY FIRE PROTECTION GRANTS

For grants pursuant to section 7 of the Cooperative Forestry Assistance Act of 1978 (Public Law 95-313): $3,565,000 for fiscal year 1982, $3,821,000 for fiscal year 1983, and $4,038,000 for fiscal year 1984. RURAL DEVELOPMENT PLANNING GRANTS For rural development planning grants pursuant to section 306(a)(ll) of the Consolidated Farm and Rural Development Act (7 U.S.C. 1926(a)(ll)): $4,767,000 for fiscal year 1982, $4,959,000 for fiscal year 1983, and $5,155,000 for fiscal year 1984.

16 USC 2106 "ff-^^ ^^ ^^ ^^ "SC 2106. 7 USC 1926 note. 94 Stat. 1174.

RURAL DEVELOPMENT GRANTS

For grants pursuant to section 310B(c) of the Consolidated Farm 7 USC 1932 note. and Rural Development Act (7 U.S.C. 1932): $5,007,000 for fiscal year 1982, $5,280,000 for fiscal year 1983, and $5,553,000 for fiscal year 1984. SOIL CONSERVATION SERVICE

For necessary expenses for carrying out the programs adminis- 16 USC 590f tered by the Soil Conservation Service: $588,875,000 for fiscal year "^^^^ 1982, $596,767,000 for fiscal year 1983, and $602,865,000 for fiscal year 1984. AGRICULTURAL STABILIZATION AND CONSERVATION SERVICE AGRICULTURAL CONSERVATION PROGRAM

For necessary expenses to carrv into effect the program authorized I6 USC 1510 in sections 7 to 15,16(a), and 17 of the Soil Conservation and Elomestic °°^® Allotment Act (16 U.S.C. 590g-590o, 590p(a), and 590q), and sections 1001-1008, and 1010 of the Agricultural Act of 1970, as added by the Agriculture and Consumer Protection Act of 1973 (16 U.S.C. 1501-1508, and 1510): $201,325,000 for fiscal year 1982, $209,647,000 for fiscal year 1983, and $218,216,000 for fiscal year 1984. FORESTRY INCENTIVES PROGRAM For necessary expenses, not otherwise provided for, to carry out the 16 USC 2103 program of forestry incentives, as authorized in the Cooperative "°*® Forestry Assistance Act of 1978 (16 U.S.C. 2101): $15,090,000 for fiscal year 1982, $16,913,000 for fiscal year 1983, and $18,314,000 for fiscal year 1984.

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 95 STAT. 368

PUBLIC LAW 97-35—AUG. 13, 1981 WATER BANK PROGRAM

16 USC 1310 "°*^

For necessary expenses to carry into effect the provisions of the Water Bank Act (16 U.S.C. 1301-1311): $10,876,000 for fiscal year 1982, $10,854,000 for fiscal year 1983, and $10,813,000 for fiscal year 1984. EMERGENCY CONSERVATION PROGRAM

16 USC 2204 ^°^-

For necessary expenses to carry into effect the program authorized in sections 401,402, and 404 of title IV of the Agricultural Credit Act of 1978 (16 U.S.C. 2201-2205): $10,069,000 for fiscal year 1982, $10,507,000 for fiscal year 1983, and $10,958,000 for fiscal year 1984. WATER AND WASTE GRANTS

SEC. 121. Section 306(a)(2) of the Consolidated Farm and Rural Development Act (7 U.S.C. 1926 (a)(2)) is amended by striking out the period at the end of the first sentence and inserting in lieu thereof a colon and the following: "Provided, That for fiscal years commencing after September 30, 1981, such grants may not exceed $154,900,000 in any fiscal year.". FOREST SERVICE

16 USC 580o.

SEC. 122. Notwithstanding any other provision of law, there are hereby authorized to be appropriated for the necessary expenses of the Forest Service for carrying out the programs for Forest Research, State and Private Forestry, and National Forest System under the appropriations account for Forest Management, Protection, and Utilization, and the programs under the appropriations account for Construction and Land Acquisition: $1,575,552,000 for fiscal year 1981; $1,498,000,000 for fiscal year 1982; $1,560,000,000 for fiscal year 1983; and $1,620,000,000 for fiscal year 1984: Provided, That none of the funds authorized to be appropriated hereby may be used for carrying out the Bald Moimtsdn road in the Siskiyou National Forest. ASSISTANCE TO LAND-GRANT COLLEGES

7 USC 322 note.

SEC. 123. There are authorized to be appropriated for the purpose of providing assistance to land-grant colleges under the Act of August 30, 1890 (commonly referred to as the "Second Morrill Act") and the Act of March 4, 1907 (7 U.S.C. 322), not to exceed $2,800,000 for the fiscal year 1981; not to exceed $2,800,000 for the fiscal year 1982; not to exceed $2,80,000 for the fiscal year 1983; and not to exceed $2,800,000 for the fiscal year 1984. PUBLIC LAW 480 APPROPRIATION LIMITS

7 USC 1733 note. '7 USC 1701, 1721, 1427.

SEC. 124. Notwithstanding any other provision of law, programs shall not be undertaken under title I (including title III) and title II of the Agricultural Trade Development and Assistance Act of 1954 during any calendar year which call for an appropriation of more than $1,304,836,000 for the fiscal year 1982; $1,320,292,000 for the fiscal year 1983; and $1,402,278,000 for the fiscal year 1984.

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text: Dictionary of National Biography, 1885-1900/Winstanley, Henry


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Page:United States Statutes at Large Volume 95.djvu/395

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95 STAT. 369

PART 3—DEPARTMENT OF AGRICULTURE PERSONNEL ESTABLISHMENT OF PERSONNEL CEILING

SEC. 125. Notwithstanding any other provision of law, the total full- 7 USC 2201 note. time equivalent staff year personnel ceiling for the United States Department of Agriculture shall not exceed one hundred and seventeen thousand staff years (including overtime) for each of the fiscal years ending September 30, 1982, September 30, 1983, and September 30, 1984.

Subtitle B—Reduction in Direct Spending PART 1—COMMODITY CREDIT CORPORATION PROGRAMS MILK PRICE SUPPORT

SEC. 150. Effective October 1, 1981, section 201 of the Agricultural Act of 1949 is amended by— (1) striking out the second sentence of subsection (c) and inserting in lieu thereof the following: "Notwithstanding the foregoing, effective for the period beginning October 1, 1981, and ending September 30, 1985, the price of milk for the marketing year beginning on October 1 of each year shall be supported at a level determined according to the following procedure: The Secretary shall estimate Government price support purchases net of sales for unrestricted use for the marketing year using the amount of such purchases made during the most recent sixmonth period adjusted to an annual level on the basis of the most recent ten year experience. The Secretary shall adjust this estimate of net Government purchases to reflect the effect of current and expected availability of feed, feed prices, milk-feed price ratio, utility cow prices, dairy cow numbers and dairy heifer replacement stocks on milk production during the marketing year. After making this final estimate, the Secretary shall support the price of milk at not less than the level indicated by the following schedule, nor more than 90 per centum of the parity price therefor: The higher of anticipated annual rate of net Government purchases "Price as percent of parity Nonfat dry milk (million pounds)

75, 76 77, 78, 79, 80 81 82, 83 84 85,

more than 500 450-499.9 400-449.9 350-399.9 300-349.9 250-299.9 200-249.9 150-199.9 100-149.9 50-99.9 less than 50

Milk equivalent (butterfat basis) of butter and cheese (billion pounds)

5.5 or more. 5.0-5.499. 4.5-4.999. 4.0-4.499. 3.5-3.999. 3.0-3.499. 2.5-2.999. 2.0-2.499. 1.5-1.999. 1.0-1.499. less than 1.0.

7 USC 1446.

Net Government purchases, estimate.

Adjustment

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 95 STAT. 370

Notification to congressional committees.

7 USC 624.

Effective date.

Notification to congressional committees.

PUBLIC LAW 97-35—AUG. 13, 1981 In no event shall the support price be less than the dollar amount of the support price then currently in effect for milk: Provided, That if the Secretary determines that the inventory of dairy products, at the end of the marketing year, exceeds five hundred million pounds of nonfat dry milk or five and one-half billion pounds milk equivalent of butter and cheese, the support price for the next marketing year shall be established at the minimum level indicated by this schedule based upon estimated Government price support purchases net of sales for unrestricted use for suchvear. The Secretary shall notify, in writing, the chairman of the Innate Committee on Agriculture, Nutrition, and Forestry and the chairman of the House Committee on Agriculture of the Secretary's decision and reasons therefor thirty days prior to the effective date of the new support level. Notwithstanding the foregoing, if during any marketing year dairy product imports into the United States are incrased as the result of an expansion of imports or termination of import restraints established pursuant to section 22 of the Agricultural Adjustment Act, the support price shall be redetermined by reducing the final estimate of net Government purchases by the milk equivalent (butterfat bsisis) of dairv products or nonfat dry milk or its equivalent of other products derived from such increased imports. The increased support price so determined shall become effective simultaneously with the announcement of the expansion of dairy product imports. A similar reduction in the net Government purchases for the marketing year in which the imports are entered into the United States shall be made when determining the support price level for subsequent years."; and (2) inserting a new subsection (d) as follows: "(d) Effective for the period beginning October 1, 1982, and ending on September 30, 1985, the support price of milk shall be adjusted by the Secretary at the beginning of each semiannual period to reflect any estimated change in the parity index during said semiannual period. If a review of net Government purchases as provided for in subsection (c) indicates that purchases during the most recent sixmonth period are being made at an annual rate exceeding five and one-half billion poun(& milk equivalent (butterfat basis), or five hundred million pounds of nonfat dry milk, the support price of milk need not be adjusted unless such adjustment is necessary to prevent a support price at less than 75 per centum of parity as determined at the beginning of the semiannual period. The Secretary shall notify, in writing, the chairman of the Senate Committee on Agriculture, Nutrition, and Forestry and the chairman of the House Committee on Agriculture of the Secretary's decision and the reasons therefor thirty days prior to the effective date of such semiannual ac^ustment.". FARM STORAGE FACILITY LOANS

SEC. 151. Section 4(h) of the Commodity Credit Corporation Charter Act (15 U.S.C. 714b(h)) is amended by striking out from the fourth proviso of the second sentence "shall make loans" and inserting in lieu thereof "may make loans". REDUCTION IN CCC ADMINISTRATIVE EXPENSE LIMITATION

15 USC 7i3a-io.

SEC. 152. Not to excoed $52,000,000 shall be available for the fiscal year ending September 30, 1982, for administrative expenses of the Commodity Credit Corporation, within the limits of funds and bor-

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95 STAT. 371

rowing authority available to the Corporation as may be necessary in carrying out the programs set forth in the budget for the Corporation. PART 2-COMMODITY INSPECTION FEES GRAIN INSPECTION AND WEIGHING

SEC. 155. Effective for the period October 1, 1981, through Septem- 7 USC 79 note. ber 30, 1984, inclusive, the United States Grain Standards Act is 7 USC 71. amended by— (1) amending section 7(j) (7 U.S.C. 79(j)) to read as follows: "(j)(l) The Administrator shall, under such regulations as the Administrator may prescribe, charge and collect reasonable inspection fees to cover the estimated cost to the Service incident to the performance of official inspection except when the official inspection is performed by a designated official agency or by a State under a delegation of authority. The fees authorized by this subsection shall, as nearly as practicable and after taking into consideration any proceeds from the sale of samples, cover the costs of the Service incident to its performance of official inspection services in the United States and on United States grain in Canadian ports, including administrative and supervisory costs related to such official inspection of grain. Such fees, and the proceeds from the sale of samples obtained for purposes of official inspection which become the property of the United States, shall be deposited into a fund which shall be available without fiscal year limitation for the expenses of the Service incident to providing services under this Act. "(2) Each designated official agency and each State agency to which authority has been delegated under subsection (e) of this section shall pay to the Administrator fees in such amount as the Administrator determines fair and reasonable and as will cover the estimated costs incurred by the Service relating to supervision of official agency personnel and supervision by Service personnel of its field office personnel, except costs incurred under paragraph (3) of subsection (g) of this section and sections 9,10, and 14 of this Act. The fees shall be 7 USC 85, 86, payable after the services are performed at such times as specified by 87c. the Administrator and shall be deposited in the fund created in paragraph (1) of this subsection. Failure to pay the fee within thirty Overdue days after it is due shall result in automatic termination of the fee. delegation or designation, which sheill be reinstated upon payment, within such period as specified by the Administrator, of the fee currently due plus interest and any further expenses incurred by the Service because of such termination. The interest rate on overdue Interest fees shall be as prescribed by the Secretary, but not less than the rate. current average market yield on outstanding marketable obligations of the United States of comparable maturity, plus an additional charge of not to exceed 1 per centum per annum as determined by the Secretary and adjusted to the nearest one-eighth of 1 per centum."; (2) amending section 7A(1) (7 U.S.C. 79a(l)) to read as follows: "(IXD The Administrator shall, under such regulations as the Administrator may prescribe, charge and collect reasonable fees to cover the estimated costs to the Service incident to the performance of the functions provided for under this section except as otherwise provided in paragraph (2) of this subsection. The fees authorized by this paragraph shall, as nearly as practicable, cover the costs of the service incident to performance of its functions related to weighing, including administrative and supervisory costs directly related

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text: Dictionary of National Biography, 1885-1900/Winstanley, John


text:
Page:United States Statutes at Large Volume 95.djvu/398

 95 STAT. 372

7 USC 79, 85, 86 87c. Overdue fees.

Interest rate.

PUBLIC LAW 97-35—AUG. 13, 1981 thereto. Such fees shall be deposited into the fund created in section 7(j) of this Act. "(2) Each agency to which authority has been delegated under this section and each agency or other person which has been designated to perform functions related to weighing under this section shall pay to the Administrator fees in such amount as the Administrator determines fair and reasonable and as will cover the costs incurred by the Service relating to supervision of the agency personnel and supervision by Service personnel of its field office personnel incurred as a result of the functions performed by such agencies, except costs incurred under sections 7(g)(3), 9,10, and 14 of this Act. The fees shall be payable after the services are performed at such times as specified by the Administrator and shall be deposited in the fund created in section 7(j) of this Act. Failure to pay the fee within thirty days after it is due shall result in automatic termination of the delegation or designation, which shall be reinstated upon payment, within such period as specified by the Administrator, of the fee currently due plus interest and any further expenses incurred by the Service because of such termination. The interest rate on overdue fees shall be as prescribed by the Secretary, but not less than the current average market jdeld on outstanding marketable obligations of the United States of comparable maturity, plus an additional charge of not to exceed 1 per centum per annum as determined by the Secretary, and adjusted to the nearest one-eighth of 1 per centum."; (3) adding a new section 7C as follows: LIMITATION ON ADMINISTRATIVE AND SURPERVISORY COSTS

7 USC 79c.

"SEC. 7C. The total administrative and supervisory costs which may be incurred under this Act for inspection and weighing (excluding standardization, compliance, and foreign monitoring activities) for each of the fiscal years 1982 through 1984 shall not exceed 35 per centum of the total costs for such activities carried out by the Service for such year."; (4) amending section 19 (7 U.S.C. 87h) to read as follows: APPROPRIATIONS

7 USC 79, 79a, 87f-l.

"SEC. 19. There are hereby authorized to be appropriated such sums as are necessary for standardization and compliance activities, monitoring in foreign ports grain officially in^)ected and weighed under this Act, and any other expenses necessary to carry out the provisions of this Act for each of the fiscal years during the period beginning October 1, 1981, and ending September 30, 1984, to the extent that financing is not obtained from fees and sales of samples as provided for in sections 7,7A, and 17A of this Act."; and (5) adding a new section 20 as follows: ADVISORY COMMITTEE

Establishment.

7 USC 87i. 7 USC 71 note.

"SEC. 20. (a) In order to assure the normal movement of grain in an orderly and timely manner, the Secretary shall establish an advisory committee to provide advice to the Administrator with respect to the efficient and economical implementation of the United States Grain Standards Act of 1976. The advisory committee shall consist of not more than twelve members, appointed by the Secretary, representing the interests of all segments of the grain industry, including grain inspection and weighing agencies. Members of the advisory commit-

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95 STAT. 373

tee shall be appointed not later than thirty days after the date of enactment of this section. "0)) The advisory committee shall be governed by the provisions of the Federal Advisory Committee Act. 5 USC app. "(c) The Administrator shall provide the advisory committee with necessary clerical assistance and staff personnel. "(d) Members of the advisory committee shall serve without compensation, if not otherwise officers or employees of the United States, except that members shall, while away from their homes or regular places of business in the performance of services under this Act, be allowed travel expenses, including per diem in lieu of subsistence, as authorized under section 5703 of title 5, United States Code.". COTTON CLASSING AND RELATED SERVICES

SEC. 156. (a) Section 5 of the United States Cotton Standards Act (7 U.S.C. 55) is amended to read as follows: "SEC. 5. (a) The Secretary of Agriculture shall cause to be collected such fees and charges for licenses issued to classifiers of cotton under section 3 of this Act, for determinations made under section 4 of this Act, and for the establishment of standards and sale of copies of standards under section 6 of this Act, as will cover, as nearly as practicable, and after taking into consideration net proceeds from any sale of samples, the costs incident to providing services and standards under such sections, including administrative and supervisory costs. Such fees and charges shall be credited to the current appropriation account that incurs the cost and shall remain available until expended to pay the expenses of the Secretary incident to providing services and standards under this Act and the United States Cotton Futures Act (7 U.S.C. 15b). The Secretary may provide by regulation conditions under which cotton samples submitted or used in the performance of services authorized by this Act shall become the property of the United States and may be sold with the proceeds credited to the foregoing account: Provided, That such cotton samples shall not be subject to the provisions of the Federal Property and Administrative Services Act of 1949 (40 U.S.C. 471 et seq.). (b) The price established by the Secretary of Agriculture under the foregoing provisions of this section for practical forms representing the official cotton standards of the United States shall cover, as nearly as practicable, the estimated actual cost to the Department of Agriculture for developing and preparing such practical forms.". (b) Effective only for the fiscal years ending September 30, 1982, September 30, 1983, and September 30, 1984, section 3a of the Cotton Statistics and Estimates Act (7 U.S.C. 473a) is amended to read as follows: "SEC. 3a. Effective for the fiscal years ending September 30, 1982, September 30, 1983, and September 30, 1984, the Secretary of Agriculture shall make cotton classification services available to producers of cotton. The Secretary shall further provide for appropriate agencies of the Department of Agriculture to collect directly from participating producers reasonable fees which, together with the proceeds of sales of samples submitted under this section, shall cover as nearly as practicable the cost of the services provided under this section, including administrative and supervisory costs: Provided, That the Secretary's net cost estimate (after taking into account the proceeds from the sale of samples) used to calculate the uniform per-bale fee to be collected from producers for such classification services shall not

Fees and charges. ^ use 53, 54. 7 USC 56, 57, ^^^

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text: Dictionary of National Biography, 1885-1900/Winstanley, Thomas


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Page:United States Statutes at Large Volume 95.djvu/400

 95 STAT. 374

Appropriation authorization.

Ante, p. 373.

Meetings. 7 USC 61a.

7 USC 51,

471 note. 7 USC 241.

Effective date. 7 USC 61a note. Fees and charges.

PUBLIC LAW 97-35—AUG. 13, 1981 exceed $12,000,000 in the fiscal year ending September 30, 1982, $12,400,000 in the fiscal year ending September 30, 1983, and $13,000,000 in the fiscal year ending September 30, 1984. All samples of cotton submitted for classification under this section shall become the property of the United States, and shall be sold: Provided, That such cotton samples shall not be suWect to the provisions of the Federal Property and Administrative Services Act of 1949 (40 U.S.C. 471 et seq.). Fees collected under this section and under section 3d of this Act and proceeds from sales of samples shall be credited to the current appropriation account that incurs the cost and shall remain available without fiscal year limitation to pay the expenses of the Secretary incident to providing classification services under this section. The Secretary may deposit such funds in an interest bearing account with a financial institution. If any interest is earned on this account, such interest so earned shall be credited to the account for use by the Secretary in providing such services. There are authorized to be appropriated such sums as may be necessary to carry out the provisions of this section to the extent that financing is not available from fees and the proceeds from the sale of samples.". (c) Subsection (f)(1)(G) of the United States Cotton Futures Act (7 U.S.C. 15b(f)(l)(G)) is amended by striking out "in such regulations." and inserting in lieu thereof "in such regulations and shall be credited to the account referred to in section 5 of the United States Cotton Standards Act (7 U.S.C. 55). The Secretary may provide by regulation conditions under which cotton samples submitted or used in the performance of services authorized by this act shall become the property of the United States and may be sold and the proceeds credited to the foregoing account: Provided, That such cotton samples shall not be subject to the provisions of the Federal Property and Administrative Services Act of 1949 (40 U.S.C. 471 et seq.).". (d) The Secretary of Agriculture shall hold annual meetings with representatives of the cotton industry to review (1) activities and operations under the Cotton Standards Act, and the Cotton Statistics and Estimates Act, (2) activities and operations relating to cotton under the United States Warehouse Act, and (3) the effect of such activities and operations on prices received by producers and sales to domestic and foreign users, for the purpose of improving procedures for financing and administering such activities and operations for the benefit of the industry and the Government. Notwithstanding any other provision of law, the Secretary shall take such action as may be necessary to insure that the universal cotton standards system and the licensing and inspection procedures for cotton warehouses are preserved and that the Government cotton classification system continues to operate so that the United States cotton crop is provided an official quality description. (e) The provisions of this section shall become effective October 1, 1981. TOBACCO INSPECTION AND RELATED SERVICES

SEC. 157. (a) The Tobacco Inspection Act is amended by— (1) in section 5 (7 U.S.C. 51 Id), striking out the last two sentences and inserting in lieu thereof the following: "The Secretary shall by regulation fix and collect fees and charges for inspection and certification, the establishment of standards, and other services under this section at designated auction markets. The fees and charges authorized by this section shall, as nearly as practicable, cover the costs of the services, including the administrative and supervisory costs customarily included by the

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Page:United States Statutes at Large Volume 95.djvu/401

 PUBLIC LAW 97-35—AUG. 13, 1981

95 STAT. 375

Secretary in user fee calculations. The fees and charges, when collected, shall be credited to the current appropriation account that incurs the cost and shall be available without fiscal year limitation to pay the expenses of the Secretary incident to providing services under this Act, Such fees and charges shall be assessed against the warehouse operator, irrespective of ownership or interest in the tobacco, and shall be collected by the warehouse operator from the sellers of the tobacco. The inspection and related services under this section shall be suspended or denied if the warehouse operator fails to collect or otherwise pay the fees and charges imposed under this section. Tobacco inspection or certification services provided to designated auction markets shall take precedence over such services, other than reinspection, requested under the authority contained in section 6 of this Act or any other provision of law. In accordance with the Federal Advisory Committee Act, the Secretary shall establish a 5 USC app national advisory committee of tobacco producers, and advisory subcommittees for each major kind of tobacco, to advise the Secretary with regard to the level of inspection and related services and the fees and charges therefor. The advisory committee and subcommittees established under this section shall be of permanent duration. The committees shall meet at the call of the Secretary."; and (2) in section 6 (7 U.S.C. 51 le), amending the first sentence of the second paragraph as follows: "The Secretary shall fix and collect such fees or charges in the administration of this section as will cover, as nearly as practicable, the costs of the services provided, including administrative and supervisory costs. Such fees and charges shall be credited to the account referred to in section 5 of this Act.". 5 USC Slid. GD) The provisions of this section shall become effective October 1, Effective date. 1981. WAREHOUSE EXAMINATION, INSPECTION, AND UCENSING

7 USC 51 Id note.

SEC. 158. (a) The United States Warehouse Act is amended by— (1) amending section 10 (7 U.S.C. 251) to read as follows: "SEC. 10. The Secretary of Agriculture, or the Secretary's designat- Fees, collection. ed representative, shall charge, assess, and cause to be collected a reasonable fee for (1) each examination or inspection of a warehouse (including the physical facilities and records thereof and the agricultural products therein) under this Act; (2) each license issued to any person to classify, inspect, grade, sample, or weigh agricultural products stored or to be stored under provisions of this Act; (3) each annual warehouse license issued to a warehouseman to conduct a warehouse under this Act; and (4) each warehouse license amended, modified, extended, or reinstated under this Act. Such fees shall cover, as nearly as practicable, the costs of providing such services and licenses, including administrative and supervisory costs: Provided, That the amount of such fees collected for cotton warehouse inspections shall not exceed $400,000 in the fiscal year ending September 30, 1982, $415,000 in the fiscal year ending September 30, 1983, and $430,000 in the fiscal year ending September 30, 1984. All fees collected shall be credited to the current appropriation account that incurs the costs and shall be available without fiscal year limitation to pay the expenses of the Secretary incident to providing services under this Act. The Secretary may deposit such funds in an interest bearing account with a financial institution. If any interest is

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