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 97 STAT. 350 PUBLIC LAW 98-63—JULY 30, 1983 NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION (INCLUDING TRANSFER OF FUNDS) "Operations, research, and facilities", $23,828,000, to remain available until expended, and, in addition, $4,000,000, to be derived by transfer from "Construction," to remain available until expended; PATENT AND TRADEMARK OFFICE "Salaries and expenses", $4,640,000, to remain available until expended; NATIONAL BUREAU OF STANDARDS "Scientific and technical research and services", $2,730,000, to remain available until expended. DEPARTMENT OF DEFENSE—CIVIL DEPARTMENT OF THE ARMY CORPS OF ENGINEERS—CIVIL "Operation and maintenance, general", $13,700,000 to remain available until expended; "General expenses", $4,100,000; SOLDIERS' AND AIRMEN'S HOME "Operation and maintenance", $341,000; DEPARTMENT OF ENERGY "Energy Information Administration", $2,182,000; "Economic regulation", $560,000; DEPARTMENT OF HEALTH AND HUMAN SERVICES FOOD AND DRUG ADMINISTRATION (INCLUDING TRANSFER OF FUNDS) "Salaries and expenses", $12,596,000; of which $11,882,000 shall be derived by transfer from the "Rural Development Loan Fund"; HEALTH RESOURCES AND SERVICES ADMINISTRATION (INCLUDING TRANSFERS OF FUNDS) "Health resources and services", $7,900,000; of which $2,842,000 shall be derived from unobligated prior year Public Health Service hospital construction funds, $169,000 shall be derived from the "Rural Development Loan Fund" and $1,414,000 shall be derived by transfer from "Community Services Block Grant"; "Indian health services", $14,274,000;

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 PUBLIC LAW 98-63—JULY 30, 1983 97 STAT. 351 CENTERS FOR DISEASE CONTROL (INCLUDING TRANSFERS OF FUNDS) "Preventive health services", $5,990,000; of which $1,400,000 shall be derived from unobligated swine-flu funds provided under Public Law 94-266; 90 Stat. 363. NATIONAL INSTITUTES OF HEALTH (INCLUDING TRANSFERS OF FUNDS) "National Cancer Institute", $766,000; "National Heart, Lung, and Blood Institute", $484,000; "National Institute of Dental Research", $432,000; "National Institute of Arthritis, Diabetes, and Digestive and Kidney Diseases", $1,310,000; "National Institute of Neurological and Communicative Disorders and Stroke", $800,000; "National Institute of Allergy and Infectious Diseases", $1,048,000; "National Institute of General Medical Sciences", $252,000; "National Institute of Child Health and Human Development", $669,000; "National Eye Institute", $340,000; "National Institute of Environmental Health Sciences", $500,000; "Research Resources", $113,000; "National Library of Medicine", $359,000 to be derived by transfer from the "Rural Development Loan Fund"; "Office of the Director", $1,065,000 to be derived by transfer from the "Rural Development Loan Fund"; ALCOHOL, DRUG ABUSE, AND MENTAL HEALTH ADMINISTRATION (INCLUDING TRANSFER OF FUNDS) " Alcohol, Drug Abuse, and Mental Health", $1,388,000; "St. Elizabeths Hospital", $5,901,000 to be derived by transfer from the "Rural Development Loan Fund"; ASSISTANT SECRETARY FOR HEALTH (INCLUDING TRANSFERS OF FUNDS) "Health services management", $2,000,000, of which $875,000 is to be derived by transfer from the "Rural Development Loan Fund"; HEALTH CARE FINANCING ADMINISTRATION (INCLUDING TRANSFERS OF FUNDS) "Program management", $1,654,000, together with $3,200,000 to be derived by transfer from the "Federal Hospital Insurance Trust Fund" and "Federal Supplementary Medical Insurance Trust Fund";

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 97 STAT. 352 PUBLIC LAW 98-63—JULY 30, 1983 SOCIAL SECURITY ADMINISTRATION (INCLUDING TRANSFER OF FUNDS) "Assistance Payments Program", $500,000; "Limitation on Administrative Expenses", (increase of $103,434,000 in the Limitation on administrative expenses paid from the trust funds and Supplemental Security Income Program); DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT MANAGEMENT AND ADMINISTRATION (TRANSFER OF FUNDS) "Salaries and expenses. Department of Housing and Urban Devel- opment", $10,000,000 to be derived by transfer from various funds of the Federal Housing Administration. DEPARTMENT OF THE INTERIOR BUREAU OF LAND MANAGEMENT "Management of lands and resources", $4,595,000; "Oregon and California grant lands", $657,000; BUREAU OF RECLAMATION "Construction program", $2,605,000 to remain available until expended; "General investigations", $397,000 to remain available until expended and to be derived from the reclamation fund; "Operation and maintenance", $1,658,000 to remain available until expended; "General administrative expenses", $799,000 to be derived from the reclamation fund; UNITED STATES FISH AND WILDLIFE SERVICE "Resource management", $4,030,000; NATIONAL PARK SERVICE "Operation of the national park system", $12,019,000; "National recreation and preservation", $168,000; "John F. Kennedy Center for the Performing Arts", $89,000; GEOLOGICAL SURVEY "Surveys, investigations, and research", $8,395,000; MINERALS MANAGEMENT SERVICE "Minerals and royalty management", $1,989,000; OFFICE OF SURFACE MINING RECLAMATION AND ENFORCEMENT "Regulation and technology", $522,000;

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 PUBLIC LAW 98-63 —JULY 30, 1983 97 STAT. 353 BUREAU OF MINES "Mines and minerals", $1,515,000; BUREAU OF INDIAN AFFAIRS "Operation of Indian programs", $7,469,000; OFFICE OF TERRITORIAL AND INTERNATIONAL AFFAIRS "Administration of territories", $89,000; "Trust territory of the Pacific Islands", $30,000; OFFICE OF THE SOUCITOR "Salaries and expenses", $663,000; OFFICE OF THE SECRETARY " Departmental management", $998,000; OFFICE OF THE INSPECTOR GENERAL "Salaries and expenses", $400,000; DEPARTMENT OF JUSTICE GENERAL ADMINISTRATION "Salaries and expenses", $1,800,000; UNITED STATES PAROLE COMMISSION "Salaries and expenses", $216,000; LEGAL ACTIVITIES "Salaries and expenses, general legal activities", $4,700,000; "Salaries and expenses. Antitrust Division", $1,100,000; "Salaries and expenses. United States Attorneys and Marshals", $10,500,000; "Salaries and expenses. Community Relations Service", $100,000; FEDERAL BUREAU OF INVESTIGATION " Salaries and expenses", $28,100,000; DRUG ENFORCEMENT ADMINISTRATION " Salaries and expenses", $7,334,000; IMMIGRATION AND NATURALIZATION SERVICE "Salaries and expenses", $11,200,000; FEDERAL PRISON SYSTEM "Salaries and expenses", $10,300,000; xl-194O-85—13:QL3

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 97 STAT. 354 PUBLIC LAW 98-63—JULY 30, 1983 "Limitation on administrative and vocational training expenses, Federal Prison Industries, Incorporated" (increase of $100,000 in the limitation on Administrative expenses, and $100,000 on Vocational Training expenses); OFFICE OF JUSTICE ASSISTANCE, RESEARCH, AND STATISTICS (TRANSFER OF FUNDS) "Research and Statistics", $392,000, to be derived by transfer of reversionary funds from "Law Enforcement Assistance". DEPARTMENT OF LABOR EMPLOYMENT AND TRAINING ADMINISTRATION (INCLUDING TRANSFER OF FUNDS) "Program administration", $752,000, together with not to exceed $819,000 which may be expended from the Employment Security Administration account in the Unemployment Trust Fund; EMPLOYMENT STANDARDS ADMINISTRATION (INCLUDING TRANSFER OF FUNDS) "Salaries and expenses", $3,866,000, together with not to exceed $27,000 to be derived from the Special Fund in accordance with sections 39(c) and 44(j) of the Longshoremen's and Harbor Workers' 33 USC 989, 944. Compensation Act; OCCUPATIONAL SAFETY AND HEALTH ADMINISTRATION (TRANSFER OF FUNDS) "Salaries and expenses", $1,393,000, to be derived by transfer from Mine Safety and Health Administration, "Salaries and expenses"; BUREAU OF LABOR STATISTICS "Salaries and expenses", $1,600,000; DEPARTMENTAL MANAGEMENT (INCLUDING TRANSFER OF FUNDS) "Salaries and expenses", $400,000, together with not to exceed $400,000 which may be expended from the Employment Security Administration account in the Unemployment Trust Fund and of which $400,000 shall be for carrying into effect the provisions of 38 96 Stat. 1437. U.S.C. 2001-03. 38 USC 2001-2003.

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 PUBLIC LAW 98-63—JULY 30, 1983 97 STAT. 355 DEPARTMENT OF STATE ADMINISTRATION OF FOREIGN AFFAIRS (INCLUDING TRANSFER OF FUNDS) "Salaries and expenses", $13,600,000, and in addition, $8,111,000, to be derived by transfer from "Contributions to international organizations"; INTERNATIONAL COMMISSIONS International Boundary and Water Commission, United States and Mexico: "Salaries and expenses", $174,000. DEPARTMENT OF TRANSPORTATION OFFICE OF THE SECRETARY "Salaries and expenses", $400,000; COAST GUARD (TRANSFER OF FUNDS) "Headquarters administration", $2,650,000, to be derived by trans- fer from "Retired pay"; "Operating expenses", $10,000,000, to be derived by transfer from "Retired pay"; FEDERAL AVIATION ADMINISTRATION (INCLUDING TRANSFER OF FUNDS) "Headquarters administration". $1,400,000; "Operations", $16,700,000, of which not to exceed $7,680,000 shall be derived from the Airport and Airway Trust Fund; "Operation and maintenance. Metropolitan Washington Air- ports", $500,000, to be derived from the unobligated balances of "Construction, Metropolitan Washington Airports"; FEDERAL HIGHWAY ADMINISTRATION "Limitation on general operating expenses" (increase of $2,000,000 in the limitation on general operating expenses); "Motor carrier safety", $200,000; NATIONAL HIGHWAY TRAFFIC SAFETY ADMINISTRATION (TRANSFER OF FUNDS) "Operations and research", $300,000, to be derived by transfer from "Access highways to public recreation areas on certain lakes";

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 97 STAT. 356 PUBLIC LAW 98-63—JULY 30, 1983 FEDERAL RAILROAD ADMINISTRATION (TRANSFER OF FUNDS) "Office of the Administrator", $225,000, to be derived by transfer from "Access highways to public recreation areas on certain lakes"; URBAN MASS TRANSPORTATION ADMINISTRATION (INCLUDING TRANSFER OF FUNDS) "Administrative expenses", $530,000, of which $204,398 shall be derived by transfer from the appropriation "Fare free demonstra- tions"; SAINT LAWRENCE SEAWAY DEVELOPMENT CORPORATION "Limitation on administrative expenses, Saint Lawrence Seaway Development Corporation" (incresise of $24,000 in the limitation on administrative expenses)"; OFFICE OF THE INSPECTOR GENERAL "Salaries and expenses", $409,000; DEPARTMENT OF THE TREASURY OFFICE OF THE SECRETARY (INCLUDING TRANSFER OF FUNDS) "Salaries and expenses", $1,537,000, of which $242,000 is to be derived from "Bureau of Government Financial Operations, Salaries and expenses"; "International affairs", $731,000; FEDERAL LAW ENFORCEMENT TRAINING CENTER (INCLUDING TRANSFER OF FUNDS) "Salaries and expenses", $351,000, of which $45,000 is to be derived from "Bureau of Government Financial Operations, Salaries and expenses"; BUREAU OF ALCOHOL, TOBACCO AND FIREARMS (TRANSFER OF FUNDS) "Salaries and expenses", $2,492,000, to be derived from "Bureau of Government Financial Operations, Salaries and expenses"; UNITED STATES CUSTOMS SERVICE " Salaries and expenses", $17,617,000; INTERNAL REVENUE SERVICE "Salaries and expenses", $8,443,000;

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 PUBLIC LAW 98-63—JULY 30, 1983 97 STAT. 357 "Taxpayer service and returns processing", $1,827,000; "Examinations and appeals", $48,352,000; "Investigation and collections", $36,200,000; Any appropriation made available to the Internal Revenue Serv- ice for the current fiscal year by this Act may be transferred to any other Internal Revenue Service appropriation to the extent neces- sary for increased pay costs authorized by or pursuant to law; UNITED STATES SECRET SERVICE "Salaries and expenses", $5,462,000; OFFICE OF REVENUE SHARING "Salaries and expenses", $255,000: Provided, That of the funds heretofore provided under this heading in Public Law 97-272, 96 Stat. ii73. $400,000 shall remain available until September 30, 1984. NATIONAL AERONAUTICS AND SPACE ADMINISTRATION " Research and program management", $28,500,000. VETERANS ADMINISTRATION " Medical care", $180,168,000: Provided, That of the funds appro- priated under this heading in the Department of Housing and Urban Development-Independent Agencies Appropriation Act, 1983 (Public Law 97-272), $4,200,000 shall be available only for three 96 Stat. 1173. integrated hospital system projects and such funds shall remain available until September 30, 1984; "Medical and prosthetic research", $2,174,000, to remain available until September 30, 1984; "Medical administration and miscellaneous operating expenses", $613,000; "General operating expenses", $2,152,000; "Construction, minor projects", an increase of $686,000 in the limitation on the expenses of the Office of Construction. OTHER INDEPENDENT AGENCIES ADMINISTRATIVE CONFERENCE OF THE UNITED STATES "Salaries and expenses", $59,000; ADVISORY COUNCIL ON HISTORIC PRESERVATION "Salaries and expenses", $22,000; ARMS CONTROL AND DISARMAMENT AGENCY " Arms control and disarmament activities", $300,000; CIVIL AERONAUTICS BOARD " Salaries and expenses", $700,000;

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 97 STAT. 358 PUBLIC LAW 98-63—JULY 30, 1983 COMMISSION OF FINE ARTS "Salaries and expenses", $9,000; COMMISSION ON CIVIL RIGHTS "Salaries and expenses", $350,000; COMMITTEE FOR PURCHASE FROM THE BUND AND OTHER SEVERELY HANDICAPPED "Salaries and expenses", $9,000; CONSUMER PRODUCT SAFETY COMMISSION "Salaries and expenses", $530,000; EQUAL EMPLOYMENT OPPORTUNITY COMBOSSION "Salaries and expenses", $4,650,000; FARM CREDIT ADMINISTRATION "Limitation on administrative expenses" (increase of $232,000 in the limitation on administrative expenses); FEDERAL COMMUNICATIONS COMMISSION "Salaries and expenses", $3,100,000; FEDERAL ELECTION COMMISSION "Salaries and expenses", $197,000; FEDERAL EMERGENCY MANAGEMENT AGENCY "Salaries and expenses", $1,645,000; FEDERAL HOME LOAN BANK BOARD "Limitation on administrative and nonadministrative expenses Federal Home Loan Bank Board" (increase of $650,000 in the limita- tion on administrative expenses and an increase of $400,000 in the limitation on nonadministrative expenses); FEDERAL SAVINGS AND LOAN INSURANCE CORPORATION "Limitation on administrative expenses Federal Savings and Loan Corporation" (increase of $30,000 in the limitation on administrative expenses); FEDERAL MARITIME COMMISSION "Salaries and expenses", $270,000; FEDERAL MEDIATION AND CONCILIATION SERVICE "Salaries and expenses", $694,000;

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 PUBLIC LAW 98-63 —JULY 30, 1983 97 STAT. 359 FEDERAL TRADE COMMISSION " Salaries and expenses", $3,233,000; GENERAL SERVICES ADMINISTRATION FEDERAL BUILDINGS FUND LIMITATIONS ON AVAILABILITY OF REVENUE In addition to the aggregate amount heretofore made available for real property management and related activities in fiscal year 1983, $2,275,000 shall be available for such purposes and the limitation on the amount available for program direction and centralized services is increased to $93,882,000. Any revenues and collections and any other sums accruing to this fund during fiscal year 1983, excluding reimbursements under section 210(f)(6) of the Federal Property and Administrative Services Act of 1949 (40 U.S.C. 490(f)(6)), in excess of $2,057,748,500, shall remain in the fund and shall not be available for expenditure except as authorized in appropriation Acts; FEDERAL SUPPLY SERVICE (TRANSFER OF FUNDS) "Operating expenses", $2,000,000 to be derived by transfer from "Federal Property Resources Service, Operating expenses"; OFFICE OF INSPECTOR GENERAL (TRANSFER OF FUNDS) "Office of Inspector General", $700,000; to be derived by transfer from "Federal Property Resources Service, Operating expenses"; INTERGOVERNMENTAL AGENCIES ADVISORY COMMISSION ON INTERGOVERNMENTAL RELATIONS "Salaries and expenses", $40,000;

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 97 STAT. 360 PUBLIC LAW 98-63—JULY 30, 1983 DELAWARE AND SUSQUEHANNA RIVER BASIN COMMISSIONS "Salaries and expenses", $16,000; INTERNATIONAL TRADE COMMISSION "Salaries and expenses", $500,000; MERIT SYSTEMS PROTECTION BOARD "Salaries and expenses", $452,000; Office of the Special Counsel "Salaries and expenses", $139,000; NATIONAL CAPITAL PLANNING COMMISSION "Salaries and expenses", $125,000; NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES NATIONAL ENDOWMENT FOR THE HUMANITIES "Salaries and expenses", $187,000; NATIONAL LABOR RELATIONS BOARD "Salaries and expenses", $2,000,000; NATIONAL SCIENCE FOUNDATION "Research and related activities", $1,300,000 (and an increase of $2,200,000 in the limitation on program development and manage- ment), to remain available until September 30, 1984; NUCLEAR REGULATORY COMMISSION "Salaries and expenses", $2,770,000;

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 PUBLIC LAW 98-63—JULY 30, 1983 97 STAT. 361 OFFICE OF PERSONNEL MANAGEMENT (INCLUDING TRANSFER OF FUNDS) ' 'Salaries and expenses", $1,809,000 together with an additional amount of $1,675,000 for current fiscal year administration expenses for the retirement and insurance programs to be transferred from the appropriate trust funds of the Office of Personnel Management in amounts to be determined by the Office of Personnel Manage- ment without r^ard to other statutes; RAILROAD RETIREMENT BOARD ''Limitation on administration", (increase of $699,000 in use limi- tation on administration paid from the railroad retirement account); SECURITIES AND EXCHANGE Ck>MMissiON "Salaries and expenses", $1,650,000; SMALL BUSINESS ADMINISTRATION "Salaries and expenses", $6,580,000; SMITHSONIAN INSTITUTION "Salaries and expenses", $2,890,000; "Salaries and expenses. National Gallery of Art", $259,000; "Salaries and expenses, Woodrow Wilson International Center for Scholars", $20,000; SELECTIVE SERVICE SYSTEM "Salaries and expenses", $400,000; OTHER TEMPORARY COMMISSIONS NAVAJO AND HOPI INDIAN RELOCATION COMMISSION "Salaries and expenses", $26,000; UNITED STATES HOLOCAUST MEMORIAL COUNCIL "Holocaust Memorial Council", $16,000;

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 97 STAT. 362 PUBLIC LAW 98-63—JULY 30, 1983 UNITED STATES INFORMATION AGENCY "Salaries and expenses", $8,810,000; UNITED STATES TAX COURT "Salaries and expenses", $517,000. TITLE III EMERGENCY EARTHQUAKE ASSISTANCE Coalinga, Calif., Payment for the damages incurred in the disastrous earthquake damages. at Coalinga, California, and surrounding areas, shall be expedited. Such damages are estimated to be up to $40,000,000. Amounts necessary for individual and public relief and restoration purposes shall be paid promptly from available funds heretofore appropriated by the Congress for Federal Emergency Management Agency, "Funds Appropriated to the President, Disaster Relief (presently estimated to be $550,000,000), Small Business Administration, "Dis- aster Loan Fund" (presently estimated to be $700,000,000), and Department of Education, "School Assistance in Federally Affected Areas" as authorized in the Disaster Relief Act of 1970, as amended (42 U.S.C. 4401), the Disaster Relief Act of 1974, as amended (42 U.S.C. 5121 et seq.), section 7(b)(1) and (2) of the Small Business Act, 15 USC 636. as amended, and section 7 of the Impact Aid Act (20 U.S.C. 237, 238, 20 USC 241-1. and 241). TITLE IV GENERAL PROVISIONS SEC. 401. No part of any appropriation contained in this Act shall remain available for obligation beyond the current fiscal year unless expressly so provided herein. Authorized pay SEC. 402. Except where specifically increased or decreased else- where in this Act, the restrictions contained within appropriations, or provisions affecting appropriations or other funds, available during the fiscal year 1983, limiting the amount which may be expended for personal services, or for purposes involving personal services, or amounts which may be transferred between appropri- ations or authorizations available for or involving such services, are hereby increased to the extent necessary to meet increased pay costs authorized by or pursuant to law. increases.

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 PUBLIC LAW 98-63—JULY 30, 1983 97 STAT. 363 SEC. 403. Amounts certified pursuant to section 1311 of the Sup- plemental Appropriations Act, 1955, as having been obligated against appropriations heretofore made under the authority of the Foreign Assistance Act of 1961, as amended, for the same general purpose as any of the subparagraphs under "Agency for Internation- al Development" in prior appropriations Acts, are, if deobligated, hereby continued available for the same period as the respective appropriations in such subparagraphs for the same general purpose and for the same country as originally obligated or for relief, rehabilitation, and reconstruction activities in the Andean region: Provided, That the Appropriations Committees of both Houses of the Congress are notified fifteen days in advance of the deobligation or reobligation of such funds. SEC. 404. The Secretary of the Treasury shall instruct the United States executive director of the International Monetary Fund to use the voice and vote of the United States to oppose any assistance by the International Monetary Fund, using funds appropriated or made available pursuant to this Act, for the production of any commodity for export, if it is in surplus on world markets and if the assistance will cause substantial injury to United States producers of the same, similar, or competing commodity. SEC. 405. It is the sense of Congress that the Secretary of Agricul- ture should announce the 1984 annual commodity programs for wheat, feed grains, upland cotton, and rice by the dates specified in the following schedule: (1) For wheat, July 1, 1983; (2) For feed grains, September 1, 1983; (3) For upland cotton, November 1, 1983; and (4) For rice, December 15, 1983. 96 Stat. 912, 927, 928. 31 USC 1108, 1501, 1502. 22 USC 2151 note. eommodity assistance restriction. eommodity programs, announce ment.

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 97 STAT. 364 PUBLIC LAW 98-63—JULY 30, 1983 Pine Bluff, Ark., SEC. 406. Upon request of the city of Pine Bluff, Arkansas, the convention Secretary of Commerce shall authorize such city to lease to any aci 1 les. person the banquet and kitchen facilities of the Pine Bluff Conven- tion Center, without affecting the Federal assistance provided by a 42 USC 6701 grant under the Public Works Employment Act of 1976 (project no^- number 01-51-00020) or any other law, if such transfer documents provide for the operation of such facilities as kitchen and banquet facilities for at least 25 years after the date of such transfer. Oakland, Calif., SEC. 407. Upon request of the city of Oakland, California, the convention Secretary of Commerce shall authorize such city to sell or lease to center. ^^^ person the George P. Scotlan Memorial Convention Center building, without affecting the Federal assistance provided under 42 USC 3121 the Public Works and Economic Development Act of 1965 (project "°^- numbered 07-01-02471), or any other law, if— (1) such sale or lease provides, for the operation of such facilities as a Convention Center for at least sixty-five years after such transfer; and (2) in the event of the sale of such building, the repayment of any grant made pursuant to the Public Works and Economic Development Act of 1965 shall— (A) be made over a period of thirty years; (B) provide that no payments shall be made for the first fifteen years of such period; and (C) be made in equal annual installments over the last fifteen years of such period. Short title. This Act may be cited as the "Supplemental Appropriations Act, 1983". Approved July 30, 1983. LEGISLATIVE HISTORY—H.R. 3069 (H.J. Res. 338): HOUSE REPORTS: No. 98-207 (Comm. on Appropriations) and No. 98 -308 (Comm. of SENATE REPORT No. 98-148 (Comm. on Appropriations). CONGRESSIONAL RECORD, Vol. 129 (1983): May 25, considered and passed House. June 9, 10, 14-16, considered and passed Senate, amended. July 28, House agreed to conference report. July 29, House concurred in certain Senate amendments and in others with amendments, and insisted on its disagreement to certain Senate amend- ments. Senate agreed to conference report, concurred in House amendments, and receded from its amendments in disagreement.

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 PUBLIC LAW 98-64—AUG. 2, 1983 97 STAT. 365 Public Law 98-64 98th Congress An Act To provide that per capita payments to Indians may be made by tribal governments, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That funds which are held in trust by the Secretary of the Interior (hereinafter referred to as the "Secretary") for an Indian tribe and which are to be distributed per capita to members of that tribe may be so distributed by either the Secretary or, at the request of the govern- ing body of the tribe and subject to the approval of the Secretary, the tribe. Any funds so distributed shall be paid by the Secretary or the tribe directly to the members involved or, if such members are minors or have been legally determined not competent to handle their own affairs, to a parent or guardian of such members or to a trust fund for such minors or legal incompetents as determined by the governing body of the tribe. SEC. 2. (a) Funds distributed under this Act shall not be liable for the payment of previously contracted obligations except as may be provided by the governing body of the tribe and distributions of such funds shall be subject to the provisions of section 7 of the Act of October 19, 1973 (87 Stat. 466), as amended. (b) Nothing in this Act shall affect the requirements of the Act of October 19, 1973 (87 Stat. 466), as amended, or of any plan approved thereunder, with respect to the use or distribution of funds subject to that Act: Provided, That per capita payments made pursuant to a plan approved under that Act may be made by an Indian tribe as provided in section 1 of this Act if all other provisions of the 1973 Act are met, including but not limited to, the protection of the interests of minors and incompetents in such funds. (c) Nothing in this Act, except the provisions of subsection (a) of this section, shall apply to the Shoshone Tribe and the Arapahoe Tribe of the Wind River Reservation, Wyoming. SEC. 3. (a) The Secretary shall, by regulation, establish reasonable standards for the approval of tribal payments pursuant to section 1 of this Act and, where approval is given under such regulations, the United States shall not be liable with respect to any distribution of funds by a tribe under this Act. Aug. 2, 1983 [S. 419] Indians, per capita payments. 25 USC 117a. Funding liabihty. 25 USC 117b. 25 USC 1407. Shoshone and Arapahoe Tribes of the Wind River Reser- vation, Wyo. Regulations. 25 USC 117c.

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 97 STAT. 366 PUBLIC LAW 98-64—AUG. 2, 1983 Liability. (fc) Nothing in this Act shall otherwise absolve the United States from any other responsibility to the Indians, including those which derive from the trust relationship and from any treaties, Executive orders, or agreements between the United States and any Indian tribe. Repeal SEC. 4. (a) The following provision of section 1 of the Act of June 25 USC 117. hereafter to be paid per capita to individual Indians shall be paid to said Indians by an officer of the Government designated by the Secretary of the Interior,". Repeal. (b) Section 19 of the Act of June 28, 1898 (30 Stat. 502), is repealed. Approved August 2, 1983. LEGISLATIVE HISTORY—S. 419: HOUSE REPORT No. 98 -230 (Comm. on Interior and Insular Affairs). CONGRESSIONAL RECORD, Vol. 129 (1983): Feb. 24, considered and passed Senate. June 20, considered and passed House, amended. July 20, Senate concurred in House amendment.
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 PUBLIC LAW 98-65 —AUG. 2, 1983 97 STAT. 367 Public Law 98-65 98th Congress An Act To amend the District of Columbia Self-Government and Governmenttd Reorganiza- ^^^ 2 1983 tion Act to increase the amount authorized to be appropriated as the annual ' Federal payment to the District of Columbia. [H.R. 2637] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 502 of District of the District of Columbia Self-Government and Governmental Reor- ool'S'nment and ganization Act (D.C. Code, sec. 47-3406) is amended by striking out Governmental "and for the fiscal year ending September 30, 1983, and for each Reorganization fiscal year ending after September 30, 1983, the sum of ^^^'. $361,000,000" in the first sentence and inserting in lieu thereof "for ^'"^'^^^^nt. the fiscal year ending September 30, 1983, the sum of $361,000,000; and for the fiscal year ending September 30, 1984, and for each fiscal year ending after September 30, 1984, the sum of $386,000,000". Approved August 2, 1983. LEGISLATIVE HISTORY—H.R. 2637 (S. 1010): HOUSE REPORT No. 98 -100 (Comm. on the District of Columbia). CONGRESSIONAL RECORD, Vol. 129 (1983): June 27, considered and passed House. July 20, considered and passed Senate.

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 97 STAT. 368 PUBLIC LAW 98-66 —AUG. 4, 1983 Public Law 98-66 98th Congress Aug. 4, 1983 [H.R. 1935] Matagorda Island, Tex., m anagement exchange agreement. An Act To ratify an exchange agreement concerning National Wildlife Refuge System lands located on Matagorda Island in Texas. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That notwithstand- ing any other provisions of law providing for the administration by the Secretary of the Interior of the National Wildlife Refuge System through the United States Fish and Wildlife Service, the action of the Secretary of the Interior in entering into the unique exchange agreement (entitled "Memorandum of Agreement between the United States Department of the Interior and the State of Texas for the management of the Matagorda Island State Park and Wildlife Management Area A Unit of the National Wildlife Refuge System in Calhoun County, Texas" and Easements running to the United States and Texas hereinafter referred to jointly as the "Agreement", all of which are dated December 8, 1982) providing for integrated management (during the term of the Agreement) of National Wild- life Refuge System lands and State lands on Matagorda Island in Texas is ratified and approved, except that any amendments herein- after made pursuant to the Agreement shall be consistent with the requirements of the National Wildlife Refuge System Administra- tion Act (16 U.S.C. 668dd-668ee) and other applicable provisions of Federal law administered by such Secretary. Nothing in the Agree- ment or in this Act shall be construed (A) as affecting the continued applicability of the National Wildlife Refuge System Administration Act to the Federal lands covered by such Agreement or the inclusion of such lands within the National Wildlife Refuge System, or (B) as ratifying or authorizing any other such agreements applicable to any other area of the National Wildlife Refuge System. Approved August 4, 1983. LEGISLATIVE HISTORY—H.R. 1935: HOUSE REPORT No. 98 -67 (Comm. on Merchant Marine and Fisheries). SENATE REPORT No. 98-176 (Comm. on Environment and Public Works). CONGRESSIONAL RECORD, Vol. 129 (1983): Apr. 19, considered and passed House. July 22, considered and passed Senate.

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Page:United States Statutes at Large Volume 97.djvu/401

 PUBLIC LAW 98-67—AUG. 5, 1983 97 STAT. 369 Public Law 98-67 98th Congress An Act To promote economic revitalization and facilitate expansion of economic opportuni- ties in the Caribbean Basin region, to provide for backup withholding of tax from interest and dividends, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, TITLE I—INTEREST AND DIVIDEND TAX COMPLIANCE SEC. 101. SHORT TITLE; AMENDMENT OF 1954 CODE. (a) SHORT TITLE. —T h is title may be cited as the "Interest and Dividend Tax Compliance Act of 1983". (b) AMENDMENT OF 1954 CODE.— Except as otherwise expressly provided, whenever in this title an amendment is expressed in terms of an amendment to a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954. SEC. 102. REPEAL OF WITHHOLDING ON INTEREST AND DIVIDENDS. (a) IN GENERAL.— Subtitle A of title III of the Tax Equity and Fiscal Responsibility Act of 1982 (relating to withholding of tax from interest and dividends) is hereby repealed as of the close of June 30, 1983. (b) CONFORMING AMENDMENT.—Except as provided in this section, the Internal Revenue Code of 1954 shall be applied and adminis- tered as if such subtitle A (and the amendments made by such subtitle A) had not been enacted. (c) REPEAL NOT TO APPLY TO AMOUNTS DEDUCTED AND WITHHELD BEFORE SEPTEMBER 2, 1983.— (1) IN GENERAL. —If, notwithstanding the repeal made by sub- section (a) (and the provisions of subsection (b)), an amount is deducted and withheld before September 2, 1983, under sub- chapter B of chapter 24 of the Internal Revenue Code of 1954 (as in effect before its repeal by subsection (a)), the repeal made by subsection (a) (and the provisions of subsection (b)) shall not apply to the amount so deducted and withheld. (2) ELECTION TO HAVE PARAGRAPH (i) NOT APPLY.— Paragraph (1) shall not apply with respect to any payor who elects (at the time and in the manner prescribed by the Secretary of the Treasury or his delegate) to have paragraph (1) not apply. (d) ESTIMATED TAX PAYMENTS. —For purposes of determining the amount of any addition to tax under section 6654 of the Internal Revenue Code of 1954 with respect to any installment required to be paid before July 1, 1983, the amount of the credit allowed by section 31 of such Code for any taxable year which includes any portion of the period beginning July 1, 1983, and ending December 31, 1983, Aug. 5, 1983 [H.R. 2973] Interest and dividend withholding tax, repeal. Caribbean Basin economic revitalization. Interest and Dividend Tax Compliance Act of 1983. 26 USC 1 note. 26use1etseq. Effective date. 26 USC 3451 note. 96 Stat. 576. 96 Stat. 576. 26 USC 3451. 26 USC 6654. 96 Stat. 585. 26 USC 31.

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 97 STAT. 370 PUBLIC LAW 98-67—AUG. 5, 1983 shall be increased by an amount equal to 10 percent of the aggregate amount of payments— (1) which are received during the portion of such taxable year after June 30, 1983, and before January 1, 1984, and (2) which (but for the repeal made by subsection (a)) would have been subject to withholding under subchapter B of chapter 96 Stat. 576. 24 of such Code (determined without regard to any exemption 96 Stat. 577. described in section 3452 of such subchapter B). 26 USC 3452. (g) TECHNICAL AMENDMENTS.— 96 Stat. 591. (1) Subsection (a) of section 6049 (relating to returns regarding 26 USC 6049. payments of interest) is amended— (A) by inserting "or" at the end of paragraph (1), (B) by striking out "or" at the end of paragraph (2), (C) by striking out paragraph (3), and (D) by striking out ", tax deducted and withheld, and the name and address of the person to whom paid or from whom withheld", and inserting in lieu thereof "and the name and address of the person to whom paid". (2) Subsection (b) of section 6049 (defining interest) is amended— (A) by amending subparagraph (C) of paragraph (2) to read as follows: "(C) except to the extent otherwise provided in regulations— "(i) any amount paid to any person described in paragraph (4), or "(ii) any amount described in paragraph (5),", and (B) by adding at the end thereof the following new paragraphs: "(4) PERSONS DESCRIBED IN THIS PARAGRAPH.— A person is described in this paragraph if such person is— "(A) a corporation, "(B) an organization exempt from taxation under section 501(a) or an individual retirement plan, "(C) the United States or any wholly owned agency or instrumentality thereof, "(D) a State, the District of Columbia, a possession of the United States, any political subdivision of any of the forego- ing, or any wholly owned agency or instrumentality of any one or more of the foregoing, "(E) a foreign government, a political subdivision of a foreign government, or any wholly owned agency or instru- mentality of any one or more of the foregoing, "(F) an international organization or any wholly owned agency or instrumentality thereof, "(G) a foreign central bank of issue, "(H) a dealer in securities or commodities required to register as such under the laws of the United States or a State, the District of Columbia, or a possession of the United States, "(I) a real estate investment trust (as defined in section 856), "(J) an entity registered at all times during the taxable 15 USC 80a-5l. year under the Investment Company Act of 1940, "(K) a common trust fund (as defined in section 584(a)), or "(L) any trust which— "(i) is exempt from tax under section 664(c), or

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 PUBLIC LAW 98-67—AUG. 5, 1983 97 STAT. 371 "(ii) is described in section 4947(a)(1). "(5) AMOUNTS DESCRIBED IN THIS PARAGRAPH.— An amount is described in this paragraph if such amount— "(A) is subject to withholding under subchapter A of chapter 3 (relating to withholding of tax on nonresident 26 USC 1441. aliens and foreign corporations) by the person paying such amount, or "(B) would be subject to withholding under subchapter A of chapter 3 by the person paying such amount but for the fact that— "(i) such amount is income from sources outside the United States, "(ii) the payor thereof is exempt from the application of section 1441(a) by reason of section 1441(c) or a tax treaty, or "(iii) such amount is original issue discount (within the meaning of section 1232(b)(1)).". (3) Paragraph (1) of section 6049(c) (relating to statements to 96 Stat. 591. be furnished to persons with respect to whom information is 26 USC 6049. furnished) is amended— (A) by inserting "and" at the end of subparagraph (A), (B) by striking out ", and" at the end of subparagraph (B) and inserting in lieu thereof a period, and (C) by striking out subparagraph (C). SEC. 103. SENSE OF THE CONGRESS WITH RESPECT TO INCREASED APPROPRIATIONS. It is the sense of the Congress— (1) that additional amounts should be appropriated for pur- poses of collecting tax due with respect to reportable payments (as defined in section 3406(b) of the Internal Revenue Code of 1954), and Infra. (2) that— (A) such additional amounts should not be less than— (i) $15,000,000 for fiscal year 1984, and (ii) $300,000,000 for the period consisting of fiscal years 1984 through 1988, and (B) it would be preferable that such additional amounts for such period be at least $600,000,000. SEC. 104. BACKUP WITHHOLDING. (a) IN GENERAL.— Chapter 24 (relating to collection of income tax at source) is amended by inserting after section 3405 the following new section: "SEC. 3406. BACKUP WITHHOLDING. 26 USC 3406. "(a) REQUIREMENT TO DEDUCT AND WITHHOLD.— "(1) IN GENERAL. — In the case of any reportable payment, if— "(A) the payee fails to furnish his TIN to the payor in the manner required, "(B) the Secretary notifies the payor that the TIN fur- nished by the payee is incorrect, "(C) there has been a notified payee underreporting de- scribed in subsection (c), or "(D) there has been a payee certification failure described in subsection (d),

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 97 STAT. 372 PUBLIC LAW 98-67—AUG. 5, 1983 Ante, p. 370. 96 Stat. 601. 26 USC 6041 A. 96 Stat. 600. 26 USC 6045. then the payor shall deduct and withhold from such payment a tax equal to 20 percent of such payment. " (2) SUBPARAGRAPHS (C) AND (D) OP PARAGRAPH (i) APPLY ONLY TO INTEREST AND DIVIDEND PAYMENTS. —Subparagraphs (C) and (D) of paragraph (1) shall apply only to reportable interest or dividend payments. "(b) REPORTABLE PAYMENT, ETC. — -For purposes of this section- ed) REPORTABLE PAYMENT.—The term 'reportable payment' means— "(A) any reportable interest or dividend payment, and "(B) any other reportable payment. " (2) REPORTABLE INTEREST OR DIVIDEND PAYMENT.— "(A) IN GENERAL.— The term 'reportable interest or divi- dend payment' means any payment of a kind, and to a payee, required to be shown on a return required under— "(i) section 6049(a) (relating to payments of interest), "(ii) section 6042(a) (relating to payments of divi- dends), or "(iii) section 6044 (relating to payments of patronage dividends) but only to the extent such payment is in money. "(B) SPECIAL RULE FOR PATRONAGE DIVIDENDS.— For pur- poses of subparagraphs (C) and (D) of subsection (a)(1), the term 'reportable interest or dividend payment' shall not include any payment to which section 6044 (relating to patronage dividends) applies unless 50 percent or more of such payment is in money. "(3) OTHER REPORTABLE PAYMENT.— The term 'other reportable payment' means any payment of a kind, and to a payee, required to be shown on a return required under— "(A) section 6041 (relating to certain information at source), "(B) section 6041A(a) (relating to payments of remunera- tion for services), "(C) section 6045 (relating to returns of brokers), or "(D) section 6050A (relating to reporting requirements of certain fishing boat operators), but only to the extent such payment is in money and represents a share of the proceeds of the catch. "(4) WHETHER PAYMENT IS OF REPORTABLE KIND DETERMINED WITHOUT REGARD TO MINIMUM AMOUNT. —The determination of whether any payment is of a kind required to be shown on a return described in paragraph (2) or (3) shall be made without regard to any minimum amount which must be paid before a return is required. "(5) EXCEPTION FOR CERTAIN SMALL PAYMENTS.—TO the extent provided in regulations, the term 'reportable payment' shall not include any payment which— "(A) does not exceed $10, and "(B) if determined for a 1-year period, would not exceed $10. " (6) OTHER REPORTABLE PAYMENTS INCLUDE PAYMENTS DE- SCRIBED IN SECTION 6041(a) OR 6041(A)(a) ONLY WHERE AGGRE- GATE FOR CALENDAR YEAR IS $600 OR MORE. — Any payment of a kind required to be shown on a return required under section 6041(a) or 6041A(a) which is made during any calendar year shall be treated as a reportable payment only if—

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 PUBLIC LAW 98-67 —AUG. 5, 1983 97 STAT. 373 "(A) the aggregate amount of such payment and all previous payments described in such sections by the payor to the payee during such calendar year equals or exceeds $600, "(B) the payor was required under section 6041(a) or 6041A(a) to file a return for the preceding calendar year with respect to payments to the payee, or "(C) during the preceding calendar year, the payor made reportable payments to the payee with respect to which amounts were required to be deducted and withheld under subsection (a). "(7) EXCEPTION FOR CERTAIN WINDOW PAYMENTS OF INTEREST, ETC.— For purposes of subparagraphs (C) and (D) of subsection (a)(1), the term 'reportable interest or dividend payment' shall not include any payment— "(A) in redemption of a coupon on a bearer instrument or in redemption of a United States savings bond, or "(B) to the extent provided in regulations, of interest on instruments similar to those described in subparagraph (A). The preceding sentence shall not apply for purposes of deter- mining whether there is payee underreporting described in subsection (c). "(c) NOTIFIED PAYEE UNDERREPORTING WITH RESPECT TO INTEREST AND DIVIDENDS.— "(1) NOTIFIED PAYEE UNDERREPORTING. —I f — "(A) the Secretary determines with respect to any payee that there has been payee underreporting, "(B) at least 4 notices have been mailed by the Secretary to the payee (over a period of at least 120 days) with respect to the underreporting, and "(C) in the case of any payee who has filed a return for the taxable year, any deficiency of tax attributable to such failure has been assessed, the Secretary may notify payors of reportable interest or divi- dend payments with respect to such payee of the requirement to deduct and withhold under subsection (a)(1)(C) (but not the rea- sons therefor). "(2) PAYEE UNDERREPORTING DEFINED. —For purposes of this section, there has been payee underreporting ijf for any taxable year the Secretary determines that— "(A) the payee failed to include in his return of tax under chapter 1 for such year any portion of a reportable interest or dividend payment required to be shown on such return, or "(B) the payee may be required to file a return for such year and to include a reportable interest or dividend pay- ment in such return, but failed to file such return. "(3) DETERMINATION BY SECRETARY TO STOP (OR NOT TO START) WITHHOLDING. — "(A) IN GENERAL. — If the Secretary determines that— "(i) there was no payee underreporting, "(ii) any payee underreporting has been corrected (and any tax, penalty, or interest with respect to the payee underreporting has been paid), (iii) withholding under subsection (a)(l)(C) has caused (or would cause) undue hardship to the payee 96 Stat. 601. 26 USC 6041A.

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 97 STAT. 374 PUBLIC LAW 98-67—AUG. 5, 1983 and it is unlikely that any payee underreporting by such payee will occur again, or "(iv) there is a bona fide dispute as to whether there has been any payee underreporting, then the Secretary shall take the action described in sub- paragraph (B). "(B) SECRETARY TO TAKE ACTION TO STOP (OR NOT TO START) WITHHOLDING.— For purposes of subparagraph (A), if at the time of the Secretary's determination under subparagraph (A)- "(i) no notice has been given under paragraph (1) to any payor with respect to the underreporting, the Sec- retary shall not give any such notice, or "(ii) if such notice has been given, the Secretary shall— "(I) provide the payee with a written certifica- tion that withholding under subsection (a)(1)(C) is to stop, and "(II) notify the applicable payors (and brokers) that such withholding is to stop. " (C) TIME FOR TAKING ACTION WHERE NOTICE TO PAYOR HAS BEEN GIVEN.—In any case where notice has been given under paragraph (1) to any payor with respect to any underreporting, if the Secretary makes a determination under subparagraph (A) during the 12-month period ending on October 15 of any calendar year— "(i) except as provided in clause (ii), the Secretary shall take the action described in subparagraph (B)(ii) to bring about the stopping of withholding no later than December 1 of such calendar year, or "(ii) in the case of^ "(I) a no payee underreporting determination under clause (i) of subparagraph (A), or "(II) a hardship determination under clause (iii) of subparagraph (A), such action shall be taken no later than the 45th day after the day on which the Secretary made the determi- nation. "(D) OPPORTUNITY TO REQUEST DETERMINATION. — The Sec- retary shall prescribe procedures under which— "(i) a payee may request a determination under sub- paragraph (A), and "(ii) the payee may provide information with respect to such request. "(4) PAYOR NOTIFIES PAYEE OF WITHHOLDING BECAUSE OF PAYEE UNDERREPORTING. —Any payor required to withhold any tax under subsection (a)(1)(C) shall, at the time such withholding begins, notify the payee of such withholding. " (5) PAYEE MAY BE REQUIRED TO NOTIFY SECRETARY WHO HIS PAYORS AND BROKERS ARE.— For purposes of this section, the Secretary may require any payee of reportable interest or divi- dend payments who is subject to withholding under subsection (a)(1)(C) to notify the Secretary of^ "(A) all payors from whom the payee receives reportable interest or dividend payments, and "(B) all brokers with whom the payee has accounts which may involve reportable interest or dividend payments.

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 PUBLIC LAW 98-67 —AUG. 5, 1983 97 STAT. 375 The Secretary may notify any such broker that such payee is subject to withholding under subsection (a)(l)(C). "(d) INTEREST AND DIVIDEND BACKUP WITHHOLDING APPLIES TO NEW ACCOUNTS AND INSTRUMENTS UNLESS PAYEE CERTIFIES THAT HE Is NOT SUBJECT TO SUCH WITHHOLDING.— "(1) IN GENERAL.— There is a payee certification failure unless the payee has certified to the payor, under penalty of perjury, that such payee is not subject to withholding under subsection (a)(l)(C). "(2) SPECIAL RULES FOR READILY TRADABLE INSTRUMENTS. — "(A) IN GENERAL. —Subsection (a)(l)(D) shall apply to any reportable interest or dividend payment to any payee on any readily tradable instrument if (and only if) no certifica- tion was provided to the payor by the payee under para- graph (1) and— "(i) the payor was notified by a broker under subpar- agraph (B), "(ii) such instrument was acquired directly by the payee from the payor, or (iii) such instrument is held by the payor as nomi- nee for the payee. " (B) BROKER NOTIFIES PAYOR. —I f — "(i) a payee acquires any readily tradable instrument through a broker, and "(iiXD the payee does not provide a certification to such broker under subparagraph (C), or (II) such broker is notified by the Secretary before such acquisition that such payee is subject to withholding under subsection (a)(l)(C), such broker shall, within 15 days after the date of the acquisition, notify the payor that such payee is subject to withholding under subsection (a)(l)(D) (or subsection (a)(l)(C) in the case of a notification described in clause (iiXID). " (C) TIME FOR PAYEE TO PROVIDE CERTIFICATION TO BROKER. — In the case of any readily tradable instrument acquired by a payee through a broker, the certification described in paragraph (1) may be provided by the payee to such broker— "(i) at any time after the payee's account with the broker was established and before the acquisition of such instrument, or "(ii) in connection with the acquisition of such instrument. "(3) EXCEPTION FOR EXISTING ACCOUNTS, ETC.—This subsection and subsection (a)(l)(D) shall not apply to any reportable inter- est or dividend payment which is paid or credited— "(A) in the case of interest or any other amount of a kind reportable under section 6049, with respect to any account 96 Stat. 591. (whatever called) established before January 1, 1984, or 26 USC 6049. with respect to any instrument acquired before January 1, 1984, "(B) in the case of dividends or any other amount report- able under section 6042, on any stock or other instrument acquired before January 1, 1984, or "(C) in the case of patronage dividends or other amounts of a kind reportable under section 6044, with respect to any

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 97 STAT. 376 PUBLIC LAW 98-67 —AUG. 5, 1983 membership acquired, or contract entered into, before Jan- uary 1, 1984. " (4) EXCEPTION FOR READILY TRADABLE INSTRUMENTS ACQUIRED THROUGH EXISTING BROKERAGE ACCOUNTS. —Subparagraph (B) of paragraph (2) shall not apply with respect to a readily tradable instrument which was acquired through an account with a broker if— "(A) such account was established before January 1, 1984, and "(B) during 1988, such broker bought or sold instruments for the payee (or acted as a nominee for the payee) through such account. The preceding sentence shall not apply with respect to any readily tradable instrument acquired through such account after the broker was notified by the Secretary that the payee is subject to withholding under subsection (a)(l)(C). "(e) PERIOD FOR WHICH WITHHOLDING Is IN EFFECT.— "(1) FAILURE TO FURNISH TIN. — In the case of any failure by a payee to furnish his TIN to a payor in the manner required, subsection (a) shall apply to any reportable payment made by such payor during the period during which the TIN has not been furnished in the manner required. "(2) NOTIFICATION OF INCORRECT NUMBER.—In any case in which the Secretary notifies the payor that the TIN furnished by the payee is incorrect, subsection (a) shall apply to any reportable pa3niient made by such payor— "(A) after the close of the 30th day after the day on which the payor received such notification, and "(B) before the payee furnishes another TIN in the manner required. " (3) NOTIFIED PAYEE UNDERREPORTING DESCRIBED IN SUBSEC- TION (c).— "(A) IN GENERAL.— In the case of any notified payee underreporting described in subsection (c), subsection (a) shall apply to any reportable interest or dividend payment made— "(i) after the close of the 30th day after the day on which the payor received notification from the Secre- tary of such underreporting, and (ii) before the stop date. "(B) STOP DATE. —For purposes of this subsection, the term 'stop date' means the determination effective date or, if later, the earlier of— "(i) the day on which the payor received notification from the Secretary under subsection (c)(3)(B) to stop withholding, or "(ii) the day on which the payor receives from the payee a certification provided by the Secretary under subsection (c)(3)(B). "(C) DETERMINATION EFFECTIVE DATE. — For purposes of this subsection— "(i) IN GENERAL.— Except as provided in clause (ii), the determination effective date of any determination under subsection (c)(3)(A) which is made during the 12- month period ending on October 15 of any calendar year shall be the first January 1 following such October 15.

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 PUBLIC LAW 98-67—AUG. 5, 1983 97 STAT. 377 " (ii) DETERMINATION THAT THERE WAS NO UNDERRE- PORTING; HARDSHIP. —In the case of any determination under clause (i) or (iii) of subsection (c)(3)(A), the deter- mination effective date shall be the date on which the Secretary's determination is made. "(4) FAILURE TO PROVIDE CERTIFICATION THAT PAYEE IS NOT SUBJECT TO WITHHOLDING. — "(A) IN GENERAL.—In the case of any payee certification failure described in subsection (d)(1), subsection (a) shall apply to any reportable interest or dividend payment made during the period during which the certification described in subsection (d)(1) has not been furnished to the payor. " (B) SPECIAL RULE FOR READILY TRADABLE INSTRUMENTS ACQUIRED THROUGH BROKER WHERE NOTIFICATION. — In the case of any readily tradable instrument acquired by the payee through a broker, the period described in subpara- graph (A) shall start with payments to the payee made after the close of the 30th day after the payor receives notifica- tion from a broker under subsection (d)(2)(B). "(5) 30-DAY GRACE PERIODS.— "(A) START-UP.— I f the payor elects the application of this subparagraph with respect to the payee, subsection (a) shall also apply to any reportable payment made during the 30- day period described in paragraph (2)(A), (3)(A), or (4)(B). "(B) STOPPING.—Unless the payor elects not to have this subparagraph apply with respect to the payee, subsection (a) shall also apply to any reportable payment made after the close of the period described in paragraph (1), (2), or (4) (as the case may be) and before the 30th day after the close of such period. A similar rule shall also apply with respect to the period described in paragraph (3)(A) where the stop date is determined under clause (i) or (ii) of paragraph (3)(B). "(C) ELECTION OF SHORTER GRACE PERIOD. — The payor may elect a period shorter than the grace period set forth in subparagraph (A) or (B), as the case may be. "(f) CONFIDENTIALITY OF INFORMATION. — "(1) IN GENERAL. —No person may use any information obtained under this section (including any failure to certify under subsection (d)) except for purposes of meeting any requirement under this section or (subject to the safeguards set forth in section 6103) for purposes permitted under section 6103. 26 USC 6103. " (2) CROSS REFERENCE. — "For provision providing for civil damages for violation of paragraph (1), see section 7431. "(g) EXCEPTIONS. — "(1) PAYMENTS TO CERTAIN PAYEES.—Subsection (a) shall not apply to any payment made to— "(A) any organization or governmental unit described in subparagraph (B), (C), (D), (E), or (F) of section 6049(b)(4), or Ante, p. 370. "(B) any other person specified in regulations. " (2) AMOUNTS FOR WHICH WITHHOLDING OTHERWISE REQUIRED.—Subsection (a) shall not apply to any amount for which withholding is otherwise required by this title. "(3) EXEMPTION WHILE WAITING FOR TIN.— The Secretary shall prescribe regulations for exemptions from the tax imposed by

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 97 STAT. 378 PUBLIC LAW 98-67 —AUG. 5, 1983 subsection (a) during the period during which a person is wait- ing for receipt of a TIN. "(h) OTHER DEFINITIONS AND SPECIAL RULES.— For purposes of this section— "(1) OBVIOUSLY INCORRECT NUMBER. — A person shall be treated as failing to furnish his TIN if the TIN furnished does not contain the proper number of digits. "(2) PAYEE FURNISHES 2 INCORRECT TINS.—I f the payee fur- nishes the payor 2 incorrect TINs in any 3-year period, the payor shall, after receiving notice of the second incorrect TIN, treat the payee as not having furnished another TIN under subsection (e)(2)(B) until the day on which the payor receives notification from the Secretary that a correct TIN has been furnished. "(3) JOINT PAYEES. — Except to the extent otherwise provided in regulations, any payment to joint payees shall be treated as if all the payment were made to the first person listed in the payment. "(4) PAYOR DEFINED.—The term 'payor' means, with respect to any reportable payment, a person required to file a return described in paragraph (2) or (3) of subsection (b) with respect to such payment. "(5) BROKER. — "(A) IN GENERAL.—The term 'broker' has the meaning 96 Stat. 600. given to such term by section 6045(c)(1). 26 USC 6045. '<(g) QNLY 1 BROKER PER ACQUISITION. —If, but for this subparagraph, there would be more than 1 broker with respect to any acquisition, only the broker having the closest contact with the payee shall be treated as the broker. "(C) PAYOR NOT TREATED AS BROKER.— In the case of any instrument, such term shall not include any person who is the payor with respect to such instrument. "(6) READILY TRADABLE INSTRUMENT.—The term 'readily trad- able instrument' means— "(A) any instrument which is part of an issue any portion of which is traded on an established securities market (within the meaning of section 453(f)(5)), and "(B) except as otherwise provided in regulations pre- scribed by the Secretary, any instrument which is regularly quoted by brokers or dealers making a market. "(7) ORIGINAL ISSUE DISCOUNT.— To the extent provided in regulations, rules similar to the rules of paragraph (6) of section 96 Stat. 591. 6049(d) shall apply. 26 USC 6049. «(g) REQUIREMENT OF NOTICE TO PAYEE. —Whenever the Secre- tary notifies a payor under paragraph (1)(B) of subsection (a) that the TIN furnished by any payee is incorrect, the Secretary shall at the same time furnish a copy of such notice to the payor, and the payor shall promptly furnish such copy to the payee. (9) REQUIREMENT OF NOTICE TO SECRETARY.— If the Secretary notifies a payor under paragraph (1)(B) of subsection (a) that the TIN furnished by any payee is incorrect and such payee subse- quently furnishes another TIN to the payor, the payor shall promptly notify the Secretary of the other TIN so furnished. "(10) COORDINATION WITH OTHER SECTIONS. — For purposes of 96 Stat. 585. section 31, this chapter (other than section 3402(n)), and so ^b Uoi-' ol.

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 PUBLIC LAW 98-67 —AUG. 5, 1983 97 STAT. 379 much of subtitle F (other than section 7205) as relates to this chapter, payments which are subject to withholding under this section shall be treated as if they were wages paid by an employer to an employee (and amounts deducted and withheld under this section shall be treated as if deducted and withheld under section 3402). "(i) REGULATIONS.—The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section." (b) CIVIL DAMAGES FOR UNAUTHORIZED DISCLOSURE OF INFORMA- TION.—Section 7431 (relating to civil damages for unauthorized 96 Stat. 645. disclosure of returns and return information) is amended by adding ^^ ^SC 7431. at the end thereof the following new subsection: "(f) EXTENSION TO INFORMATION OBTAINED UNDER SECTION 3406. — Ante, p. 37i. For purposes of this section— "(1) any information obtained under section 3406 (including information with respect to any payee certification failure under subsection (d) thereof) shall be treated as return informa- tion, and "(2) any use of such information other than for purposes of meeting any requirement under section 3406 or (subject to the safeguards set forth in section 6103) for purposes permitted under section 6103 shall be treated as a violation of section 6103. For purposes of subsection (b), the reference to section 6103 shall be treated as including a reference to section 3406." (c) PENALTY FOR FAILURE BY BROKER TO PROVIDE NOTICE.— (1) IN GENERAL. —Subchapter B of chapter 68 (relating to assessable penalties) is amended by adding at the end thereof the following new section: "SEC. 6705. FAILURE BY BROKER TO PROVIDE NOTICE TO PAYORS. 26 USC 6705. "(a) IN GENERAL.— Any person required under section 3406(d)(2)(B) Ante, p. 371. to provide notice to any payor who willfully fails to provide such notice to such payor shall pay a penalty of $500 for each such failure. "(b) PENALTY IN ADDITION TO OTHER PENALTIES. —Any penalty imposed by this section shall be in addition to any other penalty provided by law." (2) CONFORMING AMENDMENT.— The table of sections for sub- chapter B of chapter 68 is amended by adding at the end thereof the following new item: "Sec. 6705. Failure by broker to provide notice to payors." (d) TECHNICAL AMENDMENTS.— (1) DEFINITION OF TIN.—Subsection (a) of section 7701 (relating 96 Stat. 26ii. to definitions) is amended by adding at the end thereof the 26 USC 770i. following new paragraph: "(41) TIN. —The term 'TIN' means the identifying number assigned to a person under section 6109." (2) YEAR FOR WHICH CREDIT ALLOWED. — Section 31 (relating to 96 Stat. 585. credit for tax withheld on wages) is amended by adding at the ^6 USC 3i. end thereof the following new subsection: "(c) SPECIAL RULE FOR BACKUP WITHHOLDING.—Any credit allowed by subsection (a) for any amount withheld under section 3406 shall Ante, p. 371. be allowed for the taxable year of the recipient of the income in which the income is received."

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 97 STAT. 380 PUBLIC LAW 98-67—AUG. 5, 1983 (3) REPEAL OF EXISTING BACKUP WITHHOLDING PROVISIONS. — 96 Stat. 607. Subsection (s) of section 3402 is hereby repealed. 26 USC 3402. (4) CLERICAL AMENDMENT. —The table of sections for chapter 24 is amended by inserting after the item relating to section 3405 the following new item: " Sec. 3406. Backup withholding." SEC. 105. PENALTY FOR FAILURE BY PAYORS TO MEET CERTAIN INTER- EST AND DIVIDEND REPORTING REQUIREMENTS. (a) FAILURE TO SUPPLY TAXPAYER IDENTIFICATION NUMBERS. — 26 USC 6676. Section 6676 (relating to failure to supply identifying numbers) is amended to read as follows: " SEC. 6676. FAILURE TO SUPPLY IDENTIFYING NUMBERS. "(a) IN GENERAL.— If any person who is required by regulations prescribed under section 6109— "(1) to include his TIN in any return, statement, or other document, "(2) to furnish his TIN to another person, or "(3) except in the case of a return or statement required to be 9fi nip finlq ^^ under section 6042, 6044, or 6049, to include in any return, 26 USC 6049. statement, or other document made with respect to another person the TIN of such other person, fails to comply with such requirement at the time prescribed by such regulations, such person shall, unless it is shown that such failure is due to reasonable cause and not to willful neglect, pay a penalty of $5 for each such failure described in paragraph (1) and $50 for each such failure described in paragraph (2) or (3), except that the total amount imposed on such person for all such failures during any calendar year shall not exceed $50,000. "(b) PENALTIES INVOLVING FAILURES ON INTEREST AND DIVIDEND RETURNS.— " (1) IN GENERAL.—If any payor— "(A) is required to include in any return or statement required to be filed under section 6042, 6044, or 6049 with respect to any payee the TIN of such payee, and (B) fails to include such number or includes an incorrect number, then the payor shall pay a penalty of $50 for each such failure unless it is shown that the payor exercised due diligence in attempting to satisfy the requirement with respect to such TIN. "(c) PROCEDURES RELATING TO ASSESSMENT OF PENALTY. — "(1) SELF-ASSESSMENT OF PENALTY IMPOSED BY SUBSECTION (b). — Any penalty imposed under subsection (b) on any person— "(A) for purposes of this subtitle, shall be treated as an 26 USC 4041. excise tax imposed by subtitle D, and "(B) shall be due and payable on April 1 of the calendar year following the calendar year for which the return or statement was made. "(2) DEFICIENCY PROCEDURES NOT TO APPLY. — Subchapter B of 26 USC 6211. chapter 63 (relating to deficiency procedures for income, estate, gift, and certain excise taxes) shall not apply in respect of the assessment or collection of any penalty imposed by this section. " (b) FAILURE TO FILE STATEMENTS. — (1) SECTION 6652.—

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 PUBLIC LAW 98-67—AUG. 5, 1983 97 STAT. 381 (A) Subsection (a) of section 6652 (relating to returns 96 Stat. 605. relating to information at source, payments of dividends, ^^ ^^ ^^^^ etc., and certain transfers of stock) is amended by redes- ignating paragraph (2) as paragraph (3) and by inserting after pars^aph (1) the following new paragraph: "(2) FAILURE TO FILE RETURNS ON INTEREST, DIVIDENDS, AND PATRONAGE DIVIDENDS. — "(A) IN GENERAL. —In the case of each failure to file a statement of the amount of payments to another person required by— " (i) section 6042(a)(l) (relating to payments of dividends), " (ii) section 6044(a)(1) (relating to payments of 96 Stat. 587. patronage dividends), or ^6 USC 6044. "(iii) section 6049(a) (relating to payments of interest), Ante, p. 370. on the date prescribed therefor (determined with regard to any extension of time for filing), there shall be paid by the person failing to file such statement a penalty of $50 for each such failure unless it is shown that such person exer- cised due diligence in attempting to satisfy the requirement with respect to such statement. "(B) SELF-ASSESSMENT.—Any penalty imposed under sub- paragraph (A) on any person— "(i) for purposes of this subtitle, shall be treated as an excise tax imposed by subtitle D, and 26 USC 404i. "(ii) shall be due and payable on April 1 of the calendar year following the calendar year for which such statement is required. "(C) DEFICIENCY PROCEDURES NOT TO APPLY. — Subchapter B of chapter 63 (relating to deficiency procedures for 26 USC 6211. income, estate, gift, and certain excise taxes) shall not apply in respect of the assessment or collection of any penalty imposed by subparagraph (A)." (B) Subparagraph (A) of section 6652(a)(l) is amended— (i) by striking out clauses (ii), (iii), and (iv) and by redesignating clauses (v) and (vi) as clauses (ii) and (iii), rGSOGCtivftlv d.nci (ii) by striking out "6042(e), 6044(f), 6049(e), or" in clause (iii), as so redesignated. (C) Paragraph (3) of section 6652(a) (as redesignated by sul}paragraph (A)) is amended by striking out "paragraph Supra. (1)" in the matter preceding subparagraph (A) and in sub- paragraph (A) and inserting in lieu thereof "paragraph (1) or (2)". (2) SECTION 6678. — Section 6678 (relating to failure to furnish 26 USC 6678. certain statements) is amended— (A) by inserting "(a) IN GENERAL. — " before "In the case r» f" (B) by striking out "6042(c), 6044(e), 6045(b), 6049(c), " in paragraph (1) and inserting in lieu thereof "6045(b),", (C) by striking out "6042(a)(1), 6044(a)(1), 6045(a), 6049(a)," in paragraph (1) and inserting in lieu thereof "6045(a),", and (D) by adding at the end thereof the following new subsection:
 * (b) FAILURE TO FILE INTEREST AND DIVIDEND STATEMENTS.—

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 97 STAT. 382 PUBLIC LAW 98-67—AUG. 5, 1983 "(1) IN GENERAL. — In the case of any person who fails to Post, p.383. furnish a statement under section 6042(c), 6044(e), or 6049(c) on the date prescribed therefor to a person with respect to whom a return has been made under section 6042(a)(1), 6044(a)(1), or 96 Stat. 587; 6049(a), respectively, such person shall pay a penalty of $50 for ante, p. 370. each such failure unless it is shown that such person exercised due diligence in attempting to satisfy the requirement with respect to such statement. "(2) SELF-ASSESSMENT. — Any penalty imposed under para- graph (1) on any person— "(A) for purposes of this subtitle, shall be treated as an 26 USC 4041. excise tax imposed by subtitle D, and "(B) shall be due and payable on April 1 of the calendar year following the calendar year for which such statement is required. " (3) DEFICIENCY PROCEDURES NOT TO APPLY. —Subchapter B of 26 USC 6211. chapter 63 (relating to deficiency procedures for income, estate, gift, and certain excise taxes) shall not apply in respect of the assessment or collection of any penalty imposed by paragraph (1). " SEC. 106. PRESUMPTION THAT NEGLIGENCE PENALTY APPLIES TO UNDERPAYMENTS ATTRIBUTABLE TO FAILURE TO REPORT CERTAIN INTEREST AND DIVIDEND PAYMENTS. 26 USC 6653. Section 6653 (relating to failure to pay tax) is amended by adding at the end thereof the following new subsection: " (g) SPECIAL RULE IN THE CASE OF INTEREST OR DIVIDEND PAYMENTS. — "(1) IN GENERAL. — If— "(A) any payment is shown on a return made by the payor under section 6042(a), 6044(a), or 6049(a), and '(B) the payee fails to include any portion of such pay- ment in gross income, any portion of an underpayment attributable to such failure shall be treated, for purposes of subsection (a), as due to negli- gence in the absence of clear and convincing evidence to the contrary. "(2) PENALTY TO APPLY ONLY TO PORTION OF UNDERPAYMENT DUE TO FAILURE TO INCLUDE INTEREST OR DIVIDEND PAYMENT. —I f any penalty is imposed under subsection (a) by reason of para- graph (1), the amount of the penalty imposed by paragraph (1) of subsection (a) shall be 5 percent of the portion of the underpay- ment which is attributable to the failure described in paragraph (1). " SEC. 107. CIVIL AND CRIMINAL PENALTIES ON FALSE INFORMATION WITH RESPECT TO BACKUP WITHHOLDING ON INTEREST AND DIVI- DENDS. 26 USC 6682. (a) CIVIL PENALTY.— Paragraph (1) of section 6682(a) (relating to civil penalty for false information with respect to withholding) is amended by inserting "or section 3406" after "section 3402", 96 Stat. 588. (b) CRIMINAL PENALTY. —Section 7205 (relating to fraudulent with- 26 USC 7205. holding exemption certificate or failure to supply information) is amended— (1) by striking out "Any individual" and inserting in lieu thereof "(a) WITHHOLDING ON WAGES.— Any individual", and (2) by adding at the end thereof the following new subsection:

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 PUBLIC LAW 98-67—AUG. 5, 1983 97 STAT. 383 "(b) BACKUP WITHHOLDING ON INTEREST AND DIVIDENDS.—I f any individual willfully makes— "(1) any false certification or affirmation on any statement required by a payor in order to meet the due diligence require- ments of section 6676(b), or Ante, p. 380. "(2) a false certification under paragraph (1) or (2)(C) of section 3406(d), Ante, p. 371. then such individual shall, in lieu of any other penalty provided by law (except the penalty provided by section 6682), upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both." SEC. 108. SEPARATE MAILING OF 1099. (a) INTEREST.— Section 6049(c)(2) (relating to time statement must Ante, p. 371. be furnished) is amended to read as follows: "(2) TIME AND FORM OF STATEMENT. —The written statement under paragraph (1)— "(A) shall be furnished (either in person or in a separate mailing by first-class mail) to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was made, and "(B) shall be in such form as the Secretary may prescribe by regulations." (b) DIVIDENDS.— The second sentence of section 6042(c) (relating to 96 Stat. 587. time statement must be furnished) is amended to read as follows: 26 USC 6042. "The written statement required under the preceding sentence shall be furnished (either in person or in a separate mailing by first-class mail) to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was made, and shall be in such form as the Secretary may prescribe by regulations. " (c) PATRONAGE DIVIDENDS.— The second sentence of section 6044(e) 96 Stat. 588. (relating to time statement must be furnished) is amended to read as ^^ ^^^ ^^^^• follows: "The written statement required under the preceding sen- tence shall be furnished (either in person or in a separate mailing by first-class mail) to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was made, and shall be in such form as the Secretary may prescribe by regulations." SEC. 109. RETURNS ON MAGNETIC TAPE. (a) CERTAIN RETURNS MUST BE ON MAGNETIC TAPE.— Subsection (e) of section 6011 (relating to regulations requiring returns on mag- 96 Stat. 610. netic tape, etc.) is amended to read as follows: 26 USC 60ii. "(e) REGULATIONS REQUIRING RETURNS ON MAGNETIC TAPE, ETC.— "(1) IN GENERAL.—The Secretary shall prescribe regulations providing standards for determining which returns must be filed on magnetic media or in other machine-readable form. The Secretary may not require returns of any tax imposed by sub- title A on individuals, estates, and trusts to be other than on 26 USC i. paper forms supplied by the Secretary. In prescribing such regulations, the Secretary shall take into account (among other relevant factors) the ability of the taxpayer to comply at reason- able cost with such a filing requirement. "(2) CERTAIN RETURNS MUST BE FILED ON MAGNETIC MEDIA. — "(A) IN GENERAL. — In the case of any person who is required to file returns under sections 6042(a), 6044(a), and

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 97 STAT. 384 PUBLIC LAW 98-67 —AUG. 5, 1983 Ante, p. 370. 26 USC 6011 note. 26 USC 6011. 96 Stat. 1731. 26 USC 6051. 6049(a) with respect to more than 50 payees for any calen- dar year, all returns under such sections shall be on mag- netic media. "(B) HARDSHIP EXCEPTION.— Subparagraph (A) shall not apply to any person for any period if such person estab- lishes to the satisfaction of the Secretary that its applica- tion to such person for such period would result in undue hardship. " (b) STUDY OF WAGE RETURNS ON MAGNETIC TAPE.— (1) STUDY.— The Secretary of the Treasury, in consultation with the Secretary of Health and Human Services, shall con- duct a study of the feasibility of requiring persons to file, on magnetic media, returns under section 6011 of the Internal Revenue Code of 1954 containing information described in sec- tion 6051(a) of such Code (relating to W-2s). (2) REPORT TO CONGRESS.—Not later than July 1, 1984, the Secretary of the Treasury shall submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate the results of the study conducted under paragraph (1). 26 USC 31 note. SEC. 110. EFFECTIVE DATES. (a) GENERAL RULE. —Except as otherwise provided in this section, the amendments made by this title shall apply with respect to payments made after December 31, 1983. (b) SECTION 102.— The amendments made by section 102 shall take effect as of the close of June 30, 1983. (c) SECTIONS 104(b) AND 107.— The amendments made by sections 104(b) and 107 shall take effect on the date of the enactment of this Act. Caribbean Basin Economic Recovery Act. 19 USC 2701 note. TITLE II—CARIBBEAN BASIN INITIATIVE SEC. 201. SHORT TITLE. This title may be cited as the "Caribbean Basin Economic Recov- ery Act". Subtitle A—Duty-Free Treatment 19 USC 2701. 19 USC 2702. Definitions. Designation, notification of Congress. SEC. 211. AUTHORITY TO GRANT DUTY-FREE TREATMENT. The President may proclaim duty-free treatment for all eligible articles from any beneficiary country in accordance with the provi- sions of this title. SEC. 212. BENEFICIARY COUNTRY. (a)(1) For purposes of this title— (A) The term "beneficiary country" means any country listed in subsection (b) with respect to which there is in effect a proclamation by the President designating such country as a beneficiary country for purposes of this title. Before the Presi- dent designates any country as a beneficiary country for pur- poses of this title, he shall notify the House of Representatives and the Senate of his intention to make such designation, together with the considerations entering into such decision.

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 PUBLIC LAW 98-67—AUG. 5, 1983 97 STAT. 385 (B) The term "entered" means entered, or withdrawn from warehouse for consumption, in the customs territory of the United States. (C) The term "TSUS" means Tariff Schedules of the United States (19 U.S.C. 1202). (2) If the President has designated any country as a beneficiary country for purposes of this title, he shall not terminate such designation (either by issuing a proclamation for that purpose or by issuing a proclamation which has the effect of terminating such designation) unless, at least sixty days before such termination, he has notified the House of Representatives and the Senate and has notified such country of his intention to terminate such designation, together with the considerations entering into such decision. (b) In designating countries as "beneficiary countries" under this title the President shall consider only the following countries and territories or successor political entities: Termination, notification of Congress. Eligible countries. Anguilla Antigua and Barbuda Bahamas, The Barbados Belize Costa Rica Dominica Dominican Republic El Salvador Gre nada Guatemala Guyana Haiti Honduras Jamaica Nicaragua Panama Saint Lucia Saint Vincent and the Grenadines Suriname Trinidad and Tobago Cayman Islands Montserrat Netherlands Antilles Saint Christopher-Nevis Turks and Caicos Islands Virgin Islands, British In addition, the President shall not designate any country a benefici- Restrictions. ary country under this title— (1) if such country is a Communist country; (2) if such country— Seizure of U.S. (A) has nationalized, expropriated or otherwise seized property. ownership or control of property owned by a United States citizen or by a corporation, partnership, or association which is 50 per centum or more beneficially owned by United States citizens, (B) has taken steps to repudiate or nullify— (i) any existing contract or agreement with, or (ii) any patent, trademark, or other intellectual prop- erty of, a United States citizen or a corporation, partnership, or association which is 50 per centum or more beneficially owned by United States citizens, the effect of which is to nationalize, expropriate, or otherwise seize ownership or control of property so owned, or (C) has imposed or enforced taxes or other exactions, restrictive maintenance or operational conditions, or other measures with respect to property so owned, the effect of which is to nationalize, expropriate, or otherwise seize own- ership or control of such property, unless the President determines that— (i) prompt, adequate, and effective compensation has been or is being made to such citizen, corporation, partnership, or association. 11-194 O - 85 — 14:QL3

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 97 STAT. 386 PUBLIC LAW 98-67 —AUG. 5, 1983 Determination submittal to Congress. Determi nations based on U.S. national interest, report to Congress. Designation criteria. (ii) good-faith negotiations to provide prompt, ade- quate, and effective compensation under the applicable provisions of international law are in progress, or such country is otherwise taking steps to discharge its obli- gations under international law with respect to such citizen, corporation, partnership, or association, or (iii) a dispute involving such citizen, corporation, partnership, or association, over compensation for such a seizure has been submitted to arbitration under the provisions of the Convention for the Settlement of Investment Disputes, or in another mutually agreed upon forum, and promptly furnishes a copy of such determination to the Senate and House of Representatives; (3) if such country fails to act in good faith in recognizing as binding or in enforcing arbitral awards in favor of United States citizens or a corporation, partnership or association which is 50 per centum or more beneficially owned by United States citi- zens, which have been made by arbitrators appointed for each case or by permanent arbitral bodies to which the parties involved have submitted their dispute; (4) if such country affords preferential treatment to the prod- ucts of a developed country, other than the United States, which has, or is likely to have, a significant adverse effect on United States commerce, unless the President has received assurances satisfactory to him that such preferential treatment will be eliminated or that action will be taken to assure that there will be no such significant adverse effect, and he reports those assurances to the Congress; (5) if a government-owned entity in such country engages in the broadcast of copyrighted material, including films or televi- sion material, belonging to United States copyright owners without their express consent; (6) if such country does not take adequate steps to cooperate with the United States to prevent narcotic drugs and other controlled substances (as listed in the schedules in section 202 of the Comprehensive Drug Abuse Prevention and Control Act of 1970 (21 U.S.C. 812)) produced, processed, or transported in such country from entering the United States unlawfully; and (7) unless such country is a signatory to a treaty, convention, protocol, or other agreement regarding the extradition of United States citizens. Paragraphs (1), (2), (3), and (5) shall not prevent the designation of any country as a beneficiary country under this Act if the President determines that such designation will be in the national economic or security interest of the United States and reports such determina- tion to the Congress with his reasons therefor, (c) In determining whether to designate any country a beneficiary country under this title, the President shall take into account— (1) an expression by such country of its desire to be so designated; (2) the economic conditions in such country, the living stand- ards of its inhabitants, and any other economic factors which he deems appropriate; (3) the extent to which such country has assured the United States it will provide equitable and reasonable access to the markets and basic commodity resources of such country;

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 PUBLIC LAW 98-67—AUG. 5, 1983 97 STAT. 387 19 USC 2503. (4) the degree to which such country follows the accepted rules of international trade provided for under the General Agreement on Tariffs and Trade, as well as applicable trade agreements approved under section 2(a) of the Trade Agree- ments Act of 1979; (5) the degree to which such country uses export subsidies or imposes export performance requirements or local content requirements which distort international trade; (6) the degree to which the trade policies of such country as they relate to other beneficiary countries are contributing to the revitalization of the region; (7) the degree to which such country is undertaking self-help measures to promote its own economic development; (8) the degree to which workers in such country are afforded reasonable workplace conditions and enjoy the right to organize and bargain collectively; (9) the extent to which such country provides under its law adequate and effective means for foreign nationals to secure, exercise, and enforce exclusive rights in intellectual property, including patent, trademark, and copyright rights; (10) the extent to which such country prohibits its nationals from engaging in the broadcast of copyrighted material, includ- ing films or television material, belonging to United States copyright owners without their express consent; and (11) the extent to which such country is prepared to cooperate with the United States in the administration of the provisions of this title. (d) General headnote 8(a) of the TSUS (relating to products of the U.S. insular insular possessions) is amended by adding at the end thereof the following paragraph: "(iv) Subject to the provisions in section 213 of the Caribbean Basin Economic Recovery Act, articles which are imported from insular possessions of the United States shall receive duty treatment no less favorable than the treatment afforded such articles when they are imported from a beneficiary country under such Act.". (e) The President shall, after complying with the requirements of Withdrawal or subsection (a)(2), withdraw or suspend the designation of any coun- try as a beneficiary country if, after such designation, he determines that as the result of changed circumstances such country would be barred from designation as a beneficiary country under subsection (b). possessions. 19 USC 1202. Infra. suspension. 19 USC 2702. SEC. 213. ELIGIBLE ARTICLES. 19 USC 2703. (a)(1) Unless otherwise excluded from eligibility by this title, the duty-free treatment provided under this title shall apply to any article which is the growth, product, or manufacture of a beneficiary country if— (A) that article is imported directly from a beneficiary woun- try into the customs territory of the United States; and (B) the sum of (i) the cost or value of the materials produced Appraised value. in a beneficiary country or two or more beneficiary countries, plus (ii) the direct costs of processing operations performed in a beneficiary country or countries is not less than 35 per centum of the appraised value of such article at the time it is entered. For purposes of determining the percentage referred to in subpara- graph (B), the term "beneficiary country" includes the Common-

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 97 STAT. 388 PUBLIC LAW 98-67 —AUG. 5, 1983 Regulations. "Direct costs of processing operations. " Exceptions. 19 USC 2461. 19 USC 1202. "Sugar and beef products." wealth of Puerto Rico and the United States Virgin Islands. If the cost or value of materials produced in the customs territory of the United States (other than the Commonwealth of Puerto Rico) is included with respect to an article to which this paragraph applies, an amount not to exceed 15 per centum of the appraised value of the article at the time it is entered that is attributed to such United States cost or value may be applied toward determining the percent- age referred to in subparagraph (B). (2) The Secretary of the Treasury shall prescribe such regulations as may be necessary to carry out this subsection including, but not limited to, regulations providing that, in order to be eligible for duty-free treatment under this title, an article must be wholly the growth, product, or manufacture of a beneficiary country, or must be a new or different article of commerce which has been grown, produced, or manufactured in the beneficiary country; but no article or material of a beneficiary country shall be eligible for such treatment by virtue of having merely undergone— (A) simple combining or packaging operations, or (B) mere dilution with water or mere dilution with another substance that does not materially alter the characteristics of the article. (3) As used in this subsection, the phrase "direct costs of process- ing operations" includes, but is not limited to— (A) all actual labor costs involved in the growth, production, manufacture, or assembly of the specific merchandise, including fringe benefits, on-the-job training and the cost of engineering, supervisory, quality control, and similar personnel; and (B) dies, molds, tooling, and depreciation on machinery and equipment which are allocable to the specific merchandise. Such phrase does not include costs which are not directly attribut- able to the merchandise concerned or are not costs of manufacturing the product, such as (i) profit, and (ii) general expenses of doing business which are either not allocable to the specific merchandise or are not related to the growth, production, manufacture, or assem- bly of the merchandise, such as administrative salaries, casualty and liability insurance, advertising, and salesmen's salaries, com- missions or expenses. (b) The duty-free treatment provided under this title shall not apply to- ll) textile and apparel articles which are subject to textile agreements; (2) footwear, handbags, luggage, flat goods, work gloves, and leather wearing apparel not designated at the time of the effective date of this title as eligible articles for the purpose of the generalized system of preferences under title V of the Trade Act of 1974; (3) tuna, prepared or preserved in any manner, in airtight containers; (4) petroleum, or any product derived from petroleum, pro- vided for in part 10 of schedule 4 of the TSUS; or (5) watches and watch parts (including cases, bracelets and straps), of whatever type including, but not limited to, mechani- cal, quartz digital or quartz analog, if such watches or watch parts contain any material which is the product of any country with respect to which TSUS column 2 rates of duty apply. (c)(1) As used in this subsection— (A) The term "sugar and beef products" means—

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 PUBLIC LAW 98-67 —AUG. 5, 1983 97 STAT. 389 19 USC 1202. (i) sugars, sirups, and molasses provided for in items 155.20 and 155.30 of the TSUS, and (ii) articles of beef or veal, however provided for in sub- part B of part 2 of schedule 1 of the TSUS. (B) The term "Plan" means a stable food production plan that "Plan." consists of measures and proposals designed to ensure that the present level of food production in, and the nutritional level of the population of, a beneficiary country will not be adversely affected by changes in land use and land ownership that will result if increased production of sugar and beef products is undertaken in response to the duty-free treatment extended under this title to such products. A Plan must specify such facts regarding, and such proposed actions by, a beneficiary country as the President deems necessary for purposes of carrying out this subsection, including but not limited to— (i) the current levels of food production and nutritional health of the population; (ii) current level of production and export of sugar and beef products; (iii) expected increases in production and export of sugar and beef products as a result of the duty-free access to the United States market provided under this title; (iv) measures to be taken to ensure that the expanded production of those products because of such duty-free access will not occur at the expense of stable food produc- tion; and (v) proposals for a system to monitor the impact of such duty-free access on stable food production and land use and land ownership patterns. (2) Duty-free treatment extended under this title to sugar and beef Suspension products that are the product of a beneficiary country shall be suspended by the President under this subsection if— (A) the beneficiary country, within the ninety-day period beginning on the date of its designation as such a country under section 212, does not submit a Plan to the President for evalua- tion; (B) on the basis of his evaluation, the President determines that the Plan of a beneficiary country does not meet the criteria set forth in paragraph (I)(B); or (C) as a result of the monitoring of the operation of the Plan under paragraph (5), the President determines that a beneficiary country is not making a good faith effort to implement its Plan, or that the measures and proposals in the Plan, although being implemented, are not achieving their purposes. (3) Before the President suspends duty-free treatment by reason of paragraph (2)(A), (B), or (C) to the sugar and beef products of a beneficiary country, he must offer to enter into consultation with the beneficiary country for purposes of formulating appropriate remedi- al action which may be taken by that country to avoid such suspen- sion. If the beneficiary country thereafter enters into consultation within a reasonable time and undertakes to formulate remedial action in good faith, the President shall withhold the suspension of duty-free treatment on the condition that the remedial action agreed upon be appropriately implemented by that country. Ante, p. 384. Consultation with beneficiary country.

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Page:United States Statutes at Large Volume 97.djvu/422

 97 STAT. 390 PUBLIC LAW 98-67 —AUG. 5, 1983 Plan monitoring, (4) The President shall monitor on a biennial basis the operation of Qm^'ress ongress. written report to Congress by March 15 following the close of each biennium, that— (A) specifies the extent to which each Plan, and remedial actions, if any, agreed upon under paragraph (4), have been implemented; and (B) evaluates the results of such implementation. (5) The President shall terminate any suspension of duty-free treatment imposed under this subsection if he determines that the beneficiary country has taken appropriate action to remedy the factors on which the suspension was based. Sugars, sirups, (d) For such period as there is in effect a proclamation issued by and molasses. ^^g President pursuant to the authority vested in him by section 22 of the Agricultural Adjustment Act (7 U.S.C. 624) to protect a price- support program for sugar beets and sugar cane, the importation and duty-free treatment of sugars, sirups, and molasses classified 19 USC 1202. under items 155.20 and 155.30 of the TSUS shall be governed in the following manner: (I)(A) For all beneficiary countries, except those subject to subparagraph (B) and paragraph (2), duty-free treatment shall be provided in the same manner as it is provided pursuant to title V of the Trade Act of 1974 (19 U.S.C. 2461 et seq.), at the time of the effective date of this title; except that the President upon the recommendation of the Secretary of Agriculture, may suspend or adjust upward the value limitation provided for in 19 USC 2464. section 504(c)(1) of the Trade Act of 1974 on the duty-free treatment afforded to beneficiary countries under this section if he finds that such adjustment will not interfere with the price support program for sugar beets and sugar cane and is appropri- ate in light of market conditions. (B) As an alternative to subparagraph (A), the President may at the request of a beneficiary country not subject to paragraph (2) and upon the recommendation of the Secretary of Agricul- ture, elect to permit sugar, sirups, and molasses from that country to enter duty-free during a calendar year subject to quantitative limitations to be established by the President on the quantity of sugar, sirups, and molasses entered from that country. (2) For the following countries whose exports of sugar, sirups, and molasses in 1981 were not eligible for duty-free treatment because of the operation of section 504(c) of the Trade Act of 1974, the quantity of sugar, sirups, and molasses which may be entered in any calendar year shall be limited to no more than the quantity specified below: Metric tons: Dominican Republic 780,000 Guatemala 210,000 Panama 160,000 Such sugar, sirups, and molasses shall be admitted free of duty, except as provided for in paragraph (3). (3) The President, upon the recommendation of the Secretary of Agriculture, may suspend or adjust upward the quantitative limitations imposed under paragraph (1)(B) or (2) if he deter- mines such action will not interfere with the price support program for sugar beets and sugar cane and is appropriate in
 * ^® Plans implemented by beneficiary countries, and shall submit a

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