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96 STAT. 2343

SEC. 144. EXTENSION OF TEMPORARY SUSPENSION OF DUTY ON COBALT.

Item 911.90 of the Appendix is amended by striking out "6/30/82" and inserting in lieu thereof "6/30/83". SEC. 145. TEMPORARY SUSPENSION OF DUTY ON CERTAIN CLOCK RADIOS.

Subpart B of part 1 of the Appendix is amended— (1) by adding at the end of the headnotes to such subpart the following new headnote: "6. For the purposes of item 911.95, the term 'entertainment broadcast band receivers' means receivers designed principally to receive signals in the AM (530-1710 KHz) and FM (88-108 MHz) entertainment broadcast bands, whether or not capable of receiving signals on other bands such as aviation, television, marine, public ssBety, industrial, and citizens bands."; and (2) by inserting in numerical sequence the following new item: 911.95

Entertainment broadcast band receivers valued not over $40 each (however provided for in schedule 6), incorporating timekeeping or time display devices, not in combination with any other article, and not designed for motor vehicle installation Free

No change

On or before 9/30/84

SEC. 146. EXTENSION OF TEMPORARY SUSPENSION OF DUTY ON BICYCLE PARTS.

(a) GENERATOR LIGHTING SETS.—Item 912.05 of the Appendix is amended by striking out "6/30/83" and inserting in lieu thereof "6/ 30/86". (b) OTHER PARTS.—Item 912.10 of the Appendix is amended— (1) by deleting "click stick levers," and inserting in lieu thereof "trigger and twist grip controls for three-speed hubs,"; (2) by inserting "including cable or inner wire for caliper brakes and casing therefor, whether or not cut to length," immediately after "parts of all the foregoing,"; and (3) by striking out "6/30/83" and inserting in lieu thereof "6/ 30/86< SEC. 147. TEMPORARY SUSPENSION OF DUTY ON HEAT-SET, STRETCH TEXTURING MACHINES.

Subpart B of part 1 of the Appendix is amended by inserting in numerical sequence the following new item: 912.07

SEC.

Machines designed for heat-set, stretch texturing of continuous man-made fibers (provided for in item 670.06, part 4£, schedule 6).. Free

No change

On or before 12/31/85

148. TEMPORARY SUSPENSION OF DUTY ON HOSIERY KNITTING MACHINES.

Subpart B of part 1 of the Appendix is amended by inserting in numerical sequence the following new item: 912.08

Single cylinder fine gauge hosiery knitting machines and double cylinder jacquard hosiery knitting machines (provided for in items 670.16 and 670.18, part 4E, schedule 6) Free

No change

On or before 9/30/85

19 USC 1202 note.

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 96 STAT. 2344 19 USC 1202 note.

PUBLIC LAW 97-446—JAN. 12, 1983 SEC. 149. TEMPORARY SUSPENSION OF DUTY ON DOUBLE-HEADED LATCH NEEDLES.

Subpart B of part 1 of the Appendix is amended by inserting in numerical sequence the following new item: Double-headed latch needles (provided for in item 670.58, part 4E, schedule 6) Free

No change

On or before 6/30/85

SEC. 150. TEMPORARY SUSPENSION OF DUTY ON PROSTHESES.

Subpart B of part 1 of the Appendix is amended by inserting in numerical sequence the following new item: 912.15

Externally-powered electric prosthetic devices for amputees (provided for in item 709.57, part 2B, schedule 7), and parts thereof Free

No change

On or before 9/30/84

SEC. 151. TEMPORARY SUSPENSION OF DUTY ON SMALL TOYS.

Subpart B of part 1 of the Appendix is amended by inserting in numerical sequence the following new item: 912.20

Articles provided for in parts 5D and 5E of schedule 7 (except balloons, marbles, dice, and diecast vehicles), valued not over five cents per unit; and jewelry provided for in part 6A of schedule 7 (except parts), valued not over 1.6 cents per piece Free

No change

On or before 12/31/86

SEC. 152. TEMPORARY SUSPENSION OF DUTY ON CERTAIN DOLLS AND TOY FIGURES.

Subpart B of part 1 of the Appendix is amended by inserting at the end thereof the following new items: 912.80

912.34

912.36

Stuffed dolls (with or without clothing) and doll skins for stuffed dolls (provided for respectively in items 737.21, 737.23 and 737.26. part 5E, schedule 7) Free

No change

On or before 12/31/85

Stuffed or filled toy figures of inanimate objects not having a spring mechtmism (provided for in item 737.47, part 5E, schedule 7) Free

No change

On or before 12/31/85

Skins for stuffed toy figures of animate and inanimate objects (provided for in item 737.51, part 5E, schedule 7) Free

No change

On or before 12/31/85

SEC. 153. 2-YEAR EXTENSION OF THE INTERNATIONAL SUGAR AGREEMENT.

Section 2 of the Act entitled "An Act providing for the implementation of the International Sugar Agreement, 1977, and for other purposes" (Public Law 96-236; 7 U.S.C. 3602) is amended by striking out "1983" and inserting in lieu thereof "1985".

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


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Page:United States Statutes at Large Volume 96 Part 2.djvu/983

 PUBLIC LAW 97-446—JAN. 12, 1983

96 STAT. 2345

SEC. 154. 1-YEAR EXTENSION OF THE INTERNATIONAL COFFEE AGREEMENT.

Section 2 of the International Coffee Agreement Act of 1980 (19 U.S.C. 1356k) is amended by striking out "the expiration of this joint resolution" and inserting in lieu thereof "October 1, 1983".

Ante, p. 1204.

SEC. 155. UPLAND COTTON.

Section 103(fK3) of the Agricultural Act of 1949 (7 U.S.C. 1444(fK3)) shall be effective for the 1982 through 1985 crops of upland cotton amended to read as follows: "(3) Notwithstanding any other provision of law, any upland cotton described in items 955.01 through 955.03 of the Appendix to the Tariff Schedules of the United States (19 U.S.C. 1202) imported into the United States during the period of time when a special quota established under this subsection is in effect shall be deemed to be an import under such special quota until the special quota is filled and any such cotton shall be free of duty.". SEC. 156. EFFECTIVE DATES.

(a) IN GENERAL.—Except as provided in subsection (b) and sections 109, 115, and 133, the amendments made by this subtitle shall apply to articles entered on or after the 15th day after the date of the enactment of this Act. (b) RETROACTIVE APPLICATION.—

(1) IN GENERAL.—Notwithstanding section 514 of the Tariff Act of 1930 or any other provision of law, upon proper request filed with the customs officer concerned on or before the 90th day after the date of the enactment of this Act, the application of the amendments made by this Act to the entry of any article described in paragraph (2) shall be treated as provided in such paragraph. (2) APPLICABLE SECTIONS.—In the case of the application of the amendment made by section 102, 107, 108, 119, 121, 125, 131, 137,139,140,142, or 144 to any entry— (A) which was made after the applicable date and before the 15th day after the date of the enactment of this Act; and (B) with respect which there would have been do duty or a lesser duty if the amendment made by such section applied to such entry; / such entry shall be liquidated or reliquidated as though such entry had been made on the 15th day after the date of the enactment of this Act. (3) APPLICABLE DATE.—For purposes of paragraph (2), the term "applicable date" means— (A) in the case of section 139, June 30, 1980; (B) in the case of section 102, March 31, 1981; (C) in the case of sections 107, 119,121,125, and 140, June 30, 1981; (D) in the case of section 108, December 31, 1981; (E) in the case of sections 131,137, and 144, June 30, 1982; and (F) in the case of section 142, September 30, 1982. (c) DEFINITIONS.—For purposes of this subtitle— (1) the term "entered" means entered, or withdrawn from warehouse for consumption, in the customs territory of the United States; and

19 USC 1514.

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Page:United States Statutes at Large Volume 96 Part 2.djvu/984

 96 STAT. 2346

PUBLIC LAW 97-446—JAN. 12, 1983 (2) the term "entry" includes any withdrawal from warehouse for consumption.

Educational, Scientific, and Cultural Materials Importation Act of 1982.

SUBTITLE B—IMPLEMENTATION OF NAIROBI PROTOCOL SEC. 161. SHORT TITLE, ETC. (a) SHORT TITLE.—This subtitle may be cited as the "Educational,

Scientific, and Cultural Materials Importation Act of 1982". (b) PURPOSE.—The purpose of this subtitle is to enable the United States to give effect to the Nairobi Protocol to the Florence Agreement on the Importation of Educational, Scientific, and Cultural Materials (opened for signature on March 1, 1977) with a view to contributing to the cause of peace through freer exchange of ideas and knowledge across national boundaries. SEC. 162. BOOKS, PUBLICATIONS, AND DOCUMENTS.

19 USC 1202 note.

Part 5 of schedule 2 is amended— (1) by inserting, in numerical sequence, the following new item: Catalogs of films, recordings or other visual and auditory material of an educational, scientific, or cultural character

Free

(2) by striking out items 273.45 through 273.55, and the superior heading thereto, and inserting in lieu thereof the following: 273.52

Architectural engineering, industrial, or commercial drawings and plans, whether originals or reproductions Free

Free

and (3) by inserting immediately below the phrase "Printed not over 20 years at time of importation:" and above (and at the same hierarchical level as) "Lithographs on paper:" the following new item: 274.55

Loose illustrations, reproduction proofs or reproduction films used for the production of books

Free

SEC. 163. VISUAL AND AUDITORY MATERIALS. (a) PHOTOGRAPHIC FILM.—Part 5 of schedule 2 is amended—

(1) by inserting the phrase "(including developed photographic film; photographic slides; transparencies; holograms for laser projection; and microfilm, microfiche, and similar articles)" immediately after "Photographs" in the superior heading to items 274.50 through 274.70, and (2) by adding, in numerical sequence, the following new item: Developed photographic film; photographic slides; transparencies; holograms for laser projection; and microfilm, microfiche, and similar articles

(b) MOTION PICTURE FILMS.—Subpart G of part 2 of schedule 7 is amended— (1) by striking out "724.05 and 724.10" in headnote 1 and inserting in lieu thereof "724.07 and 724.22",

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 PUBLIC LAW 97-446—JAN. 12, 1983

96 STAT. 2347

(2) by striking out headnote 2, (3) by striking out items 724.05 and 724.10, and the superior heading thereto, and inserting in lieu thereof the following: Motion-picture films in any form on which pictures, or sound and pictures, have been recorded, whether or not developed Free

Free

(4) by striking out items 724.15 through 724.40 and inserting in lieu thereof the following new item: Sound recordings, combination sound and visual recordings, and magnetic recordings not provided for in the foregoing provisions of this subpart Free

FVee

and (5) by striking out the rates of duty appearing in rate columns 1, LDDC, and 2 for item 724.12 and inserting "Free" in rate columns numbered 1 and 2. (c) PATTERNS, MODELS, ETC.—Part 7 of schedule 8 is amended— (1) by striking out headnote 1 and redesignating headnote 2 as headnote 1, (2) by striking out item 870.30, and (3) by inserting, in numerical sequence, the following new item: 870.35

Patterns, models (except toy models) and wall charts of an educational, scientific or cultural character, mock-up or visualizations of abstract concepts such as molecular structures or mathematical formulae; materials for programed instruction; and kits containing printed materials and audio materials and visual materials or any combination of two or more of the foregoing Free

Free

SEC. 164. TOOLS FOR SCIENTIFIC INSTRUMENTS OR APPARATUS. Part 4 of schedule 8 is amended by adding in numerical sequence, the following new item: Tools specially designed to be used for the maintenance, checkine, gauging or repair of instruments or apparatus admitted under item 851.60

Free

SEC. 165. ARTICLES FOR THE BLIND OR OTHER HANDICAPPED PERSONS. (a) EuMiNATiON OF DuTY.—Subpart D of part 2 of schedule 8 is amended by striking out items 825.00, 826.10, and 826.20. (b) SPECIALLY DESIGNED ARTICLES.—Part 7 of schedule 8 is amended— (1) by inserting, in numerical sequence, the following new items:

870.50 870.55 870.60

Articles specitdly designed or adapted for the use or benefit of the olind or other physically or mentally handicapped persons: Articles for the blind: Books, music, and pamphlets, in raised print, used exclusively by or for them Free Braille tablets, cubarithms, and special apparatus, machines, presses, and types for Free their use or benefit exclusively Other Free

Free Free Free

and (2) by adding the following new headnote: '2. For the purposes of items 870.50, 870.55, and 870.60-

19 USC 1202 note.

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Page:United States Statutes at Large Volume 96 Part 2.djvu/986

 96 STAT. 2348 "Physically or iT^ndkia^ ed persons."^^

PUBLIC LAW 97-446—JAN. 12, 1983

"(a) The term 'physically or mentally handicapped persons* includes any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one's self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, and working. "(b) These items do not cover— "(i) articles for acute or transient disability; "(ii) spectacles, dentures, and cosmetic articles for individuals not substantially disabled; "(iii) therapeutic and diagnostic articles; or "(iv) medicine or drugs.", (c) STATISTICAL INFORMATION.—The Secretary of the Treasury, in conjunction with the Secretary of Commerce, shall take such actions as are necessary to obtain adequate statistical information with respect to articles to which the amendments made by this section apply. SEC. 166. AUTHORITY TO LIMIT CERTAIN DUTY-FREE ACCORDED UNDER THIS ACT.

TREATMENT

(a) AUTHORITY TO LIMIT.—

(1) IN GENERAL.—In addition to any authority under section 201 of the Trade Act of 1974 (19 U.S.C. 2251), the President may proclaim changes in the Tariff Schedules of the United States (19 U.S.C. 1202) to narrow the scope of, or place conditions upon, the duty-free treatment accorded under section 164, section 165, or section 167(b) (insofar as section 167(b) relates to temporary duty-free treatment of articles covered by sections 164 and 165) with respect to any type of article the duty-free treatment of which— (A) has significant adverse impact on a domestic industry (or portion thereof) manufacturing or producing a like or directly competitive article, and (B) is not provided for in the Florence Agreement or the Nairobi Protocol. (2) RATES WHICH ARE TO TAKE EFFECT IF DUTY-FREE TREATMENT

EUMiNATED.—If the President eliminates any duty-free treatment under paragraph (1), the rate of duty thereafter applicable to any article which is— (A) affected by such action, and (B) imported from cuiy source, shall be the rate proclaimed by the President as the rate applicable to such article from such source (determined without regard to this subtitle). (b) RESTORATION OF TREATMENT.—If the President determines that any duty-free treatment which is no longer in effect because of action taken under subsection (a) could be restored in whole or in part without a resumption of significant adverse impact on a domestic industry or portion thereof, the President may proclaim changes to the Appendix to the Tariff Schedules of the United States to resume such duty-free treatment. (c) OPPORTUNITY TO PRESENT VIEWS.—Before taking an action authorized by subsection (a) or (b), the President shall afford an opportunity for interested Government agencies and private persons to present their views concerning the proposed action.

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Page:United States Statutes at Large Volume 96 Part 2.djvu/987

 PUBLIC LAW 97-446—JAN. 12, 1983

96 STAT. 2349

SEC. 167. EFFECTIVE DATE; TEMPORARY DUTY-FREE TREATMENT.

(a) IN GENERAL.—The amendments made by sections 162,163,164, and 165 shall apply with respect to articles entered, or withdrawn from warehouse for consumption, on or after the date which the President proclaims as the date on which he ratifies the Nairobi Protocol to the Florence Agreement on the Importation of Educational, Scientific, and Cultural Materials. (b) TEMPORARY DUTY-FREE TREATMENT.— (1) ARTICLES FOR THE BUND OR OTHER HANDICAPPED PERSONS.—

Subject to the provisions of paragraph (3) and section 166, the President shall proclaim changes to the Appendix to the Tariff Schedules of the United States (19 U.S.C. 1202) to implement the provisions of section 165 with respect to articles entered, or withdrawn from warehouse for consumption, during the two and one-half-year period beginning on the thirtieth day following the date of the enactment of this subtitle. (2) OTHER ARTICLES.—Subject to the provisions of paragraph

(3) and section 166, the President, if he deems such action to be in the interest of the United States, may proclaim further changes to the Appendix to the Tariff Schedules of the United States to implement any provision of section 162, 163, or 164 with respect to articles entered, or withdrawn from warehouse for consumption, during any period beginning on or after the thirtieth day following the date of the enactment of this subtitle and ending not later than two and one-half years after such beginning date. (3) TIME PROVISIONS CEASE TO HAVE EFFECT.—If any temporary

duty-free treatment accorded under paragraph (1) or (2) has not yet expired, such treatment shall cease to be effective on and after the date proclaimed by the President pursuant to subsection (a). TITLE n—MISCELLANEOUS CUSTOMS PROVISIONS SEC. 201. INTERNATIONAL TRANSMISSION OF BUSINESS DOCUMENTS; IMPORTERS OF RECORD. (a) General headnote 5 is amended— (1) by striking out "and" at the end of subdivision (d); (2) by redesignating subdivision (e) as subdivision (f); and (3) by adding immecUately after subdivision (d) the following: "(e) records, diagrams, and other data with regard to any business, engineering, or exploration operation whether on paper, cards, photographs, blueprints, tapes, or other media; and". (b) Item 870.10 is repealed. (c) Section 483 of the Tariff Act of 1930 (19 U.S.C. 1483) is repealed. (d) Section 484 of the Tariff Act of 1930 (19 U.S.C. 1484) is amended— (1) by amending subsection (a)— (A) by amending that part of paragraph (1) thereof which precedes subparagraph (A) to read as follows: "Except as provided in sections 490, 498, 552, 553, and 3360') of this Act and in subsections (h) and (i) of this section, one of the parties qualifying as 'importer of record' under paragraph (2)(C) of this subsection, either in person or by an agent authorized by him in writing—",

19 USC 1202 ^°^-

Repeals.

19 USC 1490, jg^g' ^^^^' ^^^^'

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Page:United States Statutes at Large Volume 96 Part 2.djvu/988

 96 STAT. 2350

Merchandise entry documentation. 19 USC 1641.

Effective date. 19 USC 1484 note.

PUBLIC LAW 97-446—JAN. 12, 1983

(B) by redesignating paragraph (2)(C) as paragraph (2)(D), and by inserting immediately after paragraph (2)(B) the following: "(C) When an entry of merchandise is made under this section, the required documentation shall be filed either by the owner or purchaser of the merchandise or, when appropriately designated by the owner, purchaser, or consignee of the merchandise, a person holding a valid license under section 641 of this Act. When a consignee declares on entry that he is the owner or purchaser of merchandise, the appropriate customs officer may, without liability, accept the declaration. For the purposes of this title, the importer of record must be one of the parties who is eligible to file the documentation required by this section.", and (C) by striking out "consignees" in paragraph (2)(D) (as redesignated by subparagraph (B)) and inserting in lieu thereof "importers of record"; (2) by striking out "consignee" in subsections (c) and (d) and inserting in lieu thereof "importer of record"; and (3) by amending subsections (h) and (i) to read as follows: "(h) The carrier bringing the merchandise into the port at which entry is to be made may certify any person to be the owner, purchaser, or consignee of the merchandise, and that person may be accepted as such by the appropriate customs officer. A carrier shall not certify a person pursuant to this subsection unless it has actual knowledge of or reason to believe in the accuracy of such certification. "(i) For the purposes of this section, the appropriate customs officer may accept a duplicate bill of lading signed or certified to be genuine by the carrier bringing the merchandise to the port at which entry is to be made.". (e) Sections 485, 487, 494, and 505(a) of the Tariff Act of 1930 (19 U.S.C. 1485, 1487, 1494, and 1505(a)) are each amended by striking out "consignee" wherever it appears and inserting in lieu thereof "importer of record". (f) Section 557 of the Tariff Act of 1930 (19 U.S.C. 1557) is amended— (1) by inserting "purchaser" immediately after "owner" in the first sentence of subsection (a); and (2) by striking out "consignee" in subsection (d) and substituting in lieu thereof "importer of record". (g) The amendments made by this section shall apply with respect to merchandise entered on and after the 30th day after the date of the enactment of this Act. SEC. 202. DELIVERY INTO SUCCESSIVE BONDED WAREHOUSES REGARDLESS OF LOCATION.

The first sentence of the eighth paragraph of section 311 of the Tariff Act of 1930 (19 U.S.C. 1311) is amended by striking out "at an exterior port" and "immediate". Convention on Cultural Property Implementation Act. 19 USC 2601 note.

TITLE III—IMPLEMENTATION OF CONVENTION ON CULTURAL PROPERTY SEC. 301. SHORT TITLE.

This title may be cited as the "Convention on Cultural Property Implementetion Act".

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Page:United States Statutes at Large Volume 96 Part 2.djvu/989

 PUBLIC LAW 97-446—JAN. 12, 1983 SEC. 302. DEFINITIONS.

96 STAT. 2351 19 USC 2601.

For purposes of this title— (1) The term "agreement" includes any amendment to, or extension of, any agreement under this title that enters into force with respect to the United States. (2) The term "archaeological or ethnological material of the State Party" means— (A) any object of archaeological interest; (B) any object of ethnological interest; or (C) any fragment or part of any object referred to in subparagraph (A) or (B); which was first discovered within, and is subject to export control by, the State Party. For purposes of this paragraph— (i) no object may be considered to be an object of archaeological interest unless such object— (I) is of cultural significance; (II) is at least two hundred and fifty years old; and (III) was normally discovered as a result of scientific excavation, clandestine or accidental digging, or exploration on land or under water; and (ii) no object may be considered to be an object of ethnological interest unless such object is— (I) the product of a tribal or nonindustrial society, and (II) important to the cultural heritage of a people because of its distinctive characteristics, comparative rarity, or its contribution to the knowledge of the origins, development, or history of that people. (3) The term "Committee" means the Cultural Property Advisory Committee established under section 206. (4) The term "consignee" means a consignee as defined in section 483 of the Tariff Act of 1930 (19 U.S.C. 1483). Ante, p. 2349. (5) The term "Convention" means the Convention on the means of prohibiting and preventing the illicit import, export, and transfer of ownership of cultural property adopted by the General Conference of the United Nations Educational, Scientific, and Cultur£d Organization at its sixteenth session. (6) The term "cultural property" includes articles described in article 1 (a) through (k) of the Convention whether or not any such article is specifically designated as such by any State Party for the purposes of such article. (7) The term "designated archaeological or ethnological material" means any archaeological or ethnological material of the State Party which— (A)is(i) covered by an agreement under this title that enters into force with respect to the United States, or (ii) subject to emergency action under section 304, and (B) is listed by regulation under section 305. (8) The term "Secretary" means the Secretary of the Treasury or his delegate. (9) The term "State Party" means any nation which has ratified, accepted, or acceded to the Convention.

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Page:United States Statutes at Large Volume 96 Part 2.djvu/990

 96 STAT. 2352

PUBLIC LAW 97-446—JAN. 12, 1983 (10) The term "United States" includes the several States, the District of Columbia, and any territory or area the foreign relations for which the United States is responsible. (11) The term "United States citizen" means— (A) any individual who is a citizen or national of the United States; (B) any corporation, partnership, association, or other legal entity organized or existing under the laws of the United States or any State; or (C) any department, agency, or entity of the Federal Government or of any government of any State.

19 USC 2602.

SEC. 303. AGREEMENTS TO IMPLEMENT ARTICLE 9 OF THE CONVENTION. (a) AGREEMENT AUTHORITY.—

(1) IN GENERAL.—If the President determines, after request is made to the United States under article 9 of the Convention by any State Party— (A) that the cultural patrimony of the State Party is in jeopardy from the pillage of archaeological or ethnological materials of the State Party; (B) that the State Party has taken measures consistent with the Convention to protect its cultural patrimony; (C) that— (i) the application of the import restrictions set forth in section 307 with respect to archaeological or ethnological material of the State Party, if applied in concert with similar restrictions implemented, or to be implemented within a reasonable period of time, by those nations (whether or not State Parties) individually having a significant import trade in such material, would be of substantial benefit in deterring a serious situation of pillage, and (ii) remedies less drastic than the application of the restrictions set forth in such section are not available; and (D) that the application of the import restrictions set forth in section 307 in the particular circumstances is consistent with the general interest of the international community in the interchange of cultural property among nations for scientific, cultural, and educational purposes; the President may, subject to the provisions of this title, take the actions described in paragraph (2). (2) AUTHORITY OF PRESIDENT.—For purposes of paragraph (1), the President may enter into— (A) a bilateral agreement with the State Party to apply the import restrictions set forth in section 307 to the archaeological or ethnological material of the State Party the pillage of which is creating the jeopardy to the cultural patrimony of the State Party found to exist under paragraph (I)(A); or (B) a multilateral agreement with the State Party and with one or more other nations (whether or not a State Party) under which the United States will apply such restrictions, and the other nations will apply similar restrictions, with respect to such material. (3) REQUESTS.—A request made to the United States under article 9 of the C!onvention by a State Party must be accompa-

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 PUBLIC LAW 97-446—JAN. 12, 1983

96 STAT. 2353

nied by a written statement of the facts known to the State Party that relate to those matters with respect to which determinations must be made under subparagraphs (A) through (D) of paragraph (1). (4) IMPLEMENTATION.—In implementing this subsection, the President should endeavor to obtain the commitment of the State Party concerned to permit the exhange of its archaeological and ethnological materials under circumstances in which such exchange does not jeopardize its cultural patrimony. (b) EFFECTIVE PERIOD.—The President may not enter into any agreement under subsection (a) which has an effective period beyond the close of the five-year period beginning on the date on which such agreement enters into force with respect to the United States. (c) RESTRICTIONS ON ENTERING INTO AGREEMENTS.—

(1) IN GENERAL.—The President may not enter into a bilateral or multilateral agreement authorized by subsection (a) unless the application of the import restrictions set forth in section 307 with respect to archaeologiced or ethnological material of the State Party making a request to the United States under article 9 of the Convention will be applied in concert with similar restrictions implemented, or to be implemented, by those nations (whether or not State Parties) individually having a significant import trade in such material. (2) EXCEPTION TO RESTRICTIONS.—Notwithstanding paragraph

(1), the President may enter into an agreement if he determines that a nation individually having a significant import trade in such material is not implementing, or is not likely to implement, similar restrictions, but— (A) such restrictions are not essential to deter a serious situation of pillage, and (B) the application of the import restrictions set forth in section 307 in concert with similar restrictions implemented, or to be implemented, by other nations (whether or not State Parties) individually having a significant import trade in such material would be of substantial benefit in deterring a serious situation of pillage. (d) SUSPENSION OF IMPORT RESTRICTIONS UNDER AGREEMENTS.—If,

after an agreement enters into force with respect to the United States, the President determines that a number of parties to the agreement (other than parties described in subsection (c)(2)) having significant import trade in the archaeological and ethnological material covered by the agreement— (1) have not implemented within a reasonable period of time import restrictions that are similar to those set forth in section 307, or (2) are not implementing such restrictions satisfactorily with the result that no substantial benefit in deterring a serious situation of pillage in the State Party concerned is being obtained, the President shall suspend the implementation of the import restrictions under section 307 until such time as the nations take appropriate corrective action. (e) EXTENSION OF AGREEMENTS.—The President may extend any agreement that enters into force with respect to the United States for additional periods of not more than five years each if the President determines that—

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Page:United States Statutes at Large Volume 96 Part 2.djvu/992

 96 STAT. 2354

Publication in Federal Register. Submittal to Committee.

Report to Congress.

Report to Congress.

19 USC 2603.

PUBLIC LAW 97-446—JAN. 12, 1983

(1) the factors referred to in subsection (a)(l) which justified the entering into of the agreement still pertain, and (2) no cause for suspension under subsection (d) exists. (f) PROCEDURES.—If any request described in subsection (a) is made by a State Party, or if the President proposes to extend any agreement under subsection (e), the President shall— (1) publish notification of the request or proposal in the Federal Register; (2) submit to the Committee such information regarding the request or proposal (including, if applicable, information from the State Party with respect to the implementation of emergency action under section 304) as is appropriate to enable the Committee to carry out its duties under section 306(f); and (3) consider, in taking action on the request or proposal, the views and recommendations contained in any Committee report— (A) required under section 306(f)(1) or (2), and (B) submitted to the President before the close of the onehundred-and-fifty-day period beginning on the day on which the President submitted information on the request or proposal to the Committee under paragraph (2). (g) INFORMATION ON PRESIDENTIAL ACTION.—

(1) IN GENERAL.—In any case in which the President— (A) enters into or extends an agreement pursuant to subsection (a) or (e), or (B) applies import restrictions under section 204, the President shall, promptly after taking such action, submit a report to the Congress. (2) REPORT.—The report under paragraph (1) shall contain— (A) a description of such action (including the text of any agreement entered into), (B) the differences (if any) between such action and the views and recommendations contained in any Committee report which the President was required to consider, and (C) the reasons for any such difference. (3)

INFORMATION

RELATING

TO COMMITTEE

RECOMMENDA-

TIONS.—If any Committee report required to be considered by the President recommends that an agreement be entered into, but no such agreement is entered into, the President shall submit to the Congress a report which contains the reasons why such agreement was not entered into. SEC. 304. EMERGENCY IMPLEMENTATION OF IMPORT RESTRICTIONS.

(a) EMERGENCY CONDITION DEFINED.—For purposes of this section, the term "emergency condition" means, with respect to any archaeological or ethnological material of any State Party, that such material is— (1) a newly discovered type of material which is of importance for the understanding of the history of mankind and is in jeopardy from pillage, dismantling, dispersal, or fragmentation; (2) identifiable as coming from any site recognized to be of high cultural significance if such site is in jeopardy from pillage, dismantling, dispersal, or frsigmentation which is, or threatens to be, of crisis proportions; or (3) a part of the remsdns of a particular culture or civilization, the record of which is in jeopardy from pillage, dismantling,

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dispersal, or fragmentation which is, or threatens to be, of crisis proportions; and application of the import restrictions set forth in section 307 on a temporary basis would, in whole or in part, reduce the incentive for such pillage, dismantling, dispersal or fragmentation. (b) PRESIDENTIAL ACTION.—Subject to subsection (c), if the President determines that an emergency condition applies with respect to any archaeological or ethnological material of any State Party, the President may apply the import restrictions set forth in section 307 with respect to such material. (c) LIMITATIONS.—

(1) The President may not implement this section with respect to the archaeological or ethnological materials of any State Party unless the State Party has made a request described in section 303(a) to the United States and has supplied information which supports a determination that an emergency condition exists. (2) In taking action under subsection (b) with respect to any Report. State Party, the President shall consider the views and recommendations contained in the Committee report required under section 306(f)(3) if the report is submitted to the President before the close of the ninety-day period beginning on the day on which the President submitted information to the Committee under section 303(f)(2) on the request of the State Party under section 303(a). (3) No import restrictions set forth in section 307 may be applied under this section to the archaeological or ethnological materials of any State Party for more than five years after the date on which the request of a State Party under section 303(a) is made to the United States. This period may be extended by Extension. the President for three more years if the President determines that the emergency condition continues to apply with respect to the archaeological or ethnological material. However, before Report. taking such action, the President shall request and consider, if received within ninety days, a report of the Committee setting forth its recommendations, together with the reasons therefor, as to whether such import restrictions shall be extended. (4) The import restrictions under this section may continue to apply in whole or in part, if before their expiration under paragraph (3), there has entered into force with respect to the archaeological or ethnological materials an agreement under section 203 or an agreement with a State Party to which the Senate has given ite advice and consent to ratification. Such import restrictions may continue to apply for the duration of the agreement. SEC. 305. DESIGNATION OF MATERIALS COVERED BY AGREEMENTS OR 19 USC 2604. EMERGENCY ACTIONS.

After any agreement enters into force under section 303, or emergency action is taken under section 304, the Secretary, after consultation with the Director of the United States Information Agency, shall by regulation promulgate (and when appropriate shall revise) a list of the archaeological or ethnological material of the State Party covered by the agreement or by such action. The Secretary may list such material by type or other appropriate classification, but each listing made under this section shall be sufficiently specific and precise to insure that (1) the import restric-

97-200 O—84—pt. 2

32: QL3

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 96 STAT. 2356

PUBLIC LAW 97-446—JAN. 12, 1983 tions under section 307 are applied only to the archeological and ethnological material covered by the agreement or emergency action; and (2) fair notice is given to importers and other persons as to what materia is subject to such restrictions.

19 USC 2605.

SEC. 306. CXFLTURAL PROPERTY ADVISORY COMMITTEE.

(a) ESTABLISHMENT.—There is established the Cultural Property Advisory Committee. (b) MEMBERSHIP.—

(1) The Committee shall be composed of eleven members appointed by the President as follows: (A) Two members representing the interests of museums. (B) Three members who shall be experts in the fields of archaeology, anthropology, ethnology, or related areas. (C) Three members who shall be experts in the international sale of archaeological, ethnological, and other cultural property. (D) Three members who shall represent the interest of the general public. (2) Appointments made under paragraph (1) shall be made in such a manner so as to insure— (A) fair representation of the various interests of the public sectors and the private sectors in the international exchange of archaeological and ethnological materials, and (B) that within such sectors, fair representation is accorded to the interests of regional and local institutions and museums. (3)(A) Members of the Committee shall be appointed for terms of two years and may be reappointed for 1 or more terms. (B) A vacancy in the Commission shall be filled in the same manner in which the original appointment was made. (c) EXPENSES.—The members of the Committee shall be reimbursed for actual expenses incurred in the performance of duties for the Committee. (d) TRANSACTION OF BUSINESS.—Six of the members of the Commit-

tee shall constitute a quorum. All decisions of the Committee shall be by m^ority vote of the members present and voting. (e) STAFF AND ADMINISTRATION.—

(1) The Director of the United States Information Agency shall make available to the Committee such administrative and technical support services and assistance as it may reasonably require to carry out its activities. Upon the request of the Committee, the nead of any other Federal agency may detail to the Committee, on a reimbursable basis, any of the personnel of such agency to assist the Committee in carrying out its functions, and provide such information and assistance as the Committee may reasonably require to carry out its activities. (2) The Committee shall meet at the call of the Director of the United States Information Agency, or when a majority of its members request a meeting in writing. (f) REPORTS BY COMMITTEE.—

(1) The Commitee shall, with respect to each request of a State Party referred to in section 303(a), undertake an investigation and review with respect to matters referred to in section 303(a)(l) as they relate to the State Party or the request and shall prepare a report setting forth— (A) the results of such investigation and review;

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96 STAT. 2357

(B) its findings as to the nations individually having a significant import trade in the relevant material; and (C) its recommendation, together with the reasons therefor, as to whether an agreement should be entered into under section 303(a) with respect to the State Party. (2) The Committee shall, with respect to each agreement proposed to be extended by the President under section 303(e), prepare a report setting forth its recommendations together with the reasons therefor, as to whether or not the agreement should be extended. (3) The Committee shall in each case in which the Committee finds that an emergency condition under section 304 exists prepare a report setting forth its recommendations, together with the reasons therefor, as to whether emergency action under section 304 should be implemented. If any State Party indicates in its request under section 303(a) that an emergency condition exists and the Committee finds that such a condition does not exist, the Committee shall prepare a report setting forth the reasons for such finding. (4) Any report prepared by the Committee which recommends the entering into or the extension of any agreement under section 303 or the implementation of emergency action under section 304 shall set forth— (A) such terms and conditions which it considers necessary and appropriate to include within such agreement, or apply with respect to such implementation, for purposes of carrying out the intent of the Convention; and (B) such archaeological or ethnological material of the State Party, specified by type or such other classification as the Committee deems appropriate, which should be covered by such agreement or action. (5) If any member of the Committee disagrees with respect to any matter in any report prepared under this subsection, such member may prepare a statement setting forth the reasons for such disagreement and such statement shall be appended to, and considered a part of, the report. (6) The Committee shall submit to the Congress &nd the President a copy of each report prepared by it under this subsection. (g) COMMITTEE REVIEW.—

(1) IN GENERAL.—The Committee shall undertake a continuing review of the effectiveness of agreements under section 303 that have entered into force with respect to the United States, and of emergency action implemented under section 304. (2) ACTION BY COMMITTEE.—If the Committee finds, as a result

of such review, that— (A) cause exists for suspending, under section 303(d), the import restrictions imposed under an agreement; (B) any agreement or emergency action is not achieving the purposes for which entered into or implemented; or (C) changes are required to this title in order to implement fully the obligations of the United States under the Convention; the Committee may submit a report to the Congress and the Presi- Report to dent setting forth its recommendations for suspending such import Congress. restrictions or for improving the effectiveness of any such agreement or emergency action or this title.

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 96 STAT. 2358

5 USC app.

PUBLIC LAW 97-446—JAN. 12, 1983

(h) FEDERAL ADVISORY COMMITTEE ACT.—The provisions of the Federal Advisory Committee Act (Public Law 92-463; 5 U.S.C. Appendix I) shall apply to the Committee except that the requirements of subsections (a) and (b) of section 10 and section 11 of such Act (relating to open meetings, public notice, public participation, and public availability of documents) shall not apply to the Committee, whenever and to the extent it is determined by the President or his designee that the disclosure of matters involved in the Committee's proceedings would compromise the Government's negotiating objectives or bargaining positions on the negotiations of any agreement authorized by this title. (i) CONFIDENTIAL INFORMATION.—

(1) IN GENERAL.—Any information (including trade secrets and commercial or financial information which is privileged or confidential) submitted in confidence by the private sector to officers or employees of the United States or to the Committee in connection with the responsibilities of the Committee shall not be disclosed to any person other than to— (A) officers and employees of the United States designated by the Director of the United States Information Agency; (B) members of the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate who are designated by the chairman of either such Committee and members of the staff of either such Committee designated by the chairman for use in connection with negotiation of agreements or other activities authorized by this title; and (C) the Committee established under this title. (2) GOVERNMENTAL INFORMATION.—Information submitted in confidence by officers or employees of the United States to the Committee shall not be disclosed other than in accordance with rules issued by the Director of the United States Information Agency, after consultation with the Committee. Such rules shall define the categories of information which require restricted or confidential handling by such Committee considering the extent to which public disclosure of such information can reasonably be expected to prejudice the interests of the United States. Such rules shall, to the maximum extent feasible, permit meaningful consultations by (Committee members with persons affected by proposed agreements authorized by this title. (j) No AUTHORITY TO NEGOTIATE.—Nothing contained in this section shall be construed to authorize or to permit any individual (not otherwise authorized or permitted) to participate directly in any negotiation of any agreement authorized by this title. 19 USC 2606.

SEC. 307. IMPORT RESTRICTIONS. (a) DOCUMENTATION OF LAWFUL EXPORTATION,—No

designated archaeological or ethnological material that is exported (whether or not such exportation is to the United States) from the State Party after the designation of such material under section 305 may be imported into the United States unless the State Party issues a certification or other documentation which certifies that such exportation was not in violation of the laws of the State Party. (b) CUSTOMS ACTION IN ABSENCE OF DOCUMENTATION.—If the consignee of any designated archaeological or ethnological material is

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 PUBLIC LAW 97-446—JAN. 12, 1983 unable to present to the customs officer concerned at the time of making entry of such material— (1) the certificate or other documentation of the State Party required under subsection (a); or (2) satisfactory evidence that such material was exported from the State Party— (A) not less than ten years before the date of such entry and that neither the person for whose account the material is imported (or any related person) contracted for or acquired an interest, directly or indirectly, in such material more than one year before that date of entry, or (B) on or before the date on which such material was designated under section 305, the customs officer concerned shall refuse to relesise the material from customs custody and send it to a bonded warehouse or store to be held at the risk and expense of the consignee, notwithstanding any other provision of law, until such documentation or evidence is filed with such officer. If such documentation or evidence is not presented within ninety days after the date on which such material is refused release from customs custody, or such longer period as may be allowed by the Secretary for good cause shown, the material shall be subject to seizure and forfeiture. The presentation of such documentation or evidence shall not bar subsequent action under section 310. (c) DEFINITION OF SATISFACTORY EVIDENCE.—The term "satisfactory evidence" means— (1) for purposes of subsection (b)(2)(A)— (A) one or more declarations under oath by the importer, or the person for whose account the material is imported, stating that, to the best of his knowledge— (i) the material was exported from the State Party not less than ten years before the date of entry into the United States, and (ii) neither such importer or person (or any related person) contracted for or acquired an interest, directly or indirectly, in such material more than one year before the date of entry of the material; and (B) a statement provided by the consignor, or person who sold the material to the importer, which states the date, or, if not known, his belief, that the material was exported from the State Party not less than ten years before the date of entry into the United States, and the reasons on which the statement is based; and (2) for purposes of subsection (b)(2)(B)— (A) one or more declarations under oath by the importer or the person for whose account the material is to be imported, stating that, to the best of his knowledge, the material was exported from the State Party on or before the date such material was designated under section 305, and (B) a statement by the consignor or person who sold the material to the importer which states the date, or if not known, his belief, that the material was exported from the State Party on or before the date such material was designated under section 305, and the reasons on which the statement is based.

96 STAT. 2359

Seizure and forfeiture.

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 96 STAT. 2360

PUBLIC LAW 97-446—JAN. 12, 1983 (d) RELATED PERSONS.—For purposes of subsections (b) and (c), a person shall be treated as a related person to an importer, or to a person for whose account material is imported, if such person— (1) is a member of the same family as the importer or person of account, including, but not limited to, membership as a brother or sister (whether by whole or half blood), spouse, ancestor, or lineal descendant; (2) is a partner or associate with the importer or person of account in any partnership, association, or other venture; or (3) is a corporation or other legal entity in which the importer or person of account directly or indirectly owns, controls, or holds power to vote 20 percent or more of the outstanding voting stock or shares in the entity.

19 USC 2607.

SEC. 308. STOLEN CULTURAL PROPERTY.

No article of cultural property documented as appertaining to the inventory of a museum or religious or secular public monument or similar institution in any State Party which is stolen from such institution after the effective date of this title, or after the date of entry into force of the Convention for the State Party, whichever date is later, may be imported into the United States. 19 USC 2608.

SEC. 309. TEMPORARY DISPOSITION OF MATERIALS AND ARTICLES SUBJECT TO TITLE.

Pending a final determination as to whether any archaeological or ethnological material, or any article of cultural property, has been imported into the United States in violation of section 307 or section 308, the Secretary shall, upon application by any museum or other cultural or scientific institution in the United States which is open to the public, permit such material or article to be retained at such institution if he finds that— (1) sufficient safeguards will be taken by the institution for the protection of such material or article; and (2) sufficient bond is posted by the institution to ensure its return to the Secretary. 19 USC 2609.

SEC. 310. SEIZURE AND FORFEITURE.

(a) IN GENERAL.—Any designated archaeological or ethnological material or article of cultural property, as the case may be, which is imported into the United States in violation of section 307 or section 308 shall be subject to seizure and forfeiture. All provisions of law relating to seizure, forfeiture, and condemnation for violation of the customs laws shall apply to seizures and forfeitures incurred, or alleged to have been incurred, under this title, insofar as such provisions of law are applicable to, and not inconsistent with, the provisions of this title. O5) ARCHAEOLOGICAL AND ETHNOLOGICAL MATERIAL.—Any designated archaeological or ethnological material which is imported into the United States in violation of section 307 and which is forfeited to the United States under this title shall— (1) first be offered for return to the State Party; (2) if not returned to the State Party, be returned to a claimant with respect to whom the material was forfeited if that claimant establishes— (A) valid title to the material, (6) that the claimant is a bona fide purchaser for value of the material; or

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96 STAT. 2361

(3) if not returned to the State Party under paragraph (1) or to a claimant under paragraph (2), be disposed of in the manner prescribed by law for articles forfeited for violation of the customs laws. No return of material may be made under paragraph (1) or (2) unless the State Party or claimant, as the case may be, bears the expenses incurred incident to the return and delivery, and complies with such other requirements relating to the return as the Secretary shall prescribe, (c) ARTICLES OP CULTURAL PROPERTY.—

(1) In any action for forfeiture under this section regarding an article of cultural property imported into the United States in violation of section 208, if the claimant establishes valid title to the article, under applicable law, as against the institution from which the article was stolen, forfeiture shall not be decreed unless the State Party to which the article is to be returned pays the claimant just compensation for the article. In any action for forfeiture under this section where the claimant does not establish such title but establishes that it purchased the article iFor value without knowledge or reason to believe it was stolen, forfeiture shall not be decreed unless— (A) the State Party to which the article is to be returned pays the claimant an amount equal to the amount which the claimant paid for the article, or (B) the United States establishes that such State Party, as a matter of law or reciprocity, would in similar circumstances recover and return an article stolen from an institution in the United States without requiring the payment of compensation. (2) Any article of cultural property which is imported into the United States in violation of section 308 and which is forfeited to the United States under this title shall— (A) first be offered for return to the State Party in whose territory is situated the institution referred to in section 308 and shall be returned if that State Party bears the expenses incident to such return and delivery and complies with such other requirements relating to the return as the Secretary prescribes; or (B) if not returned to such State Party, be disposed of in the manner prescribed by law for articles forfeited for violation of the customs laws. SEC. 311. EVIDENTIARY REQUIREMENTS.

Notwithstanding the provisions of section 615 of the Tariff Act of 1930 (19 U.S.C. 1615), in any forfeiture proceeding brought under this title in which the material or article, as the case may be, is claimed by any person, the United States shall establish— (1) in the case of any material subject to the provisions of section 307, that the material has been listed by the Secretary in accordance with section 305; and (2) in the case of any article subject to section 308, that the article— (A) is documented as appertaining to the inventory of a museum or religious or secular public monument or similar institution in a State Party, and (B) was stolen from such institution after the effective date of this title, or after the date of entry into force of the

19 USC 2610.

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 96 STAT. 2362

PUBLIC LAW 97-446—JAN. 12, 1983 Convention for the State Party concerned, whichever date is later.

19 USC 2611.

SEC. 312. CERTAIN MATERIAL AND ARTICLES EXEMPT FROM TITLE.

The provisions of this title shall not apply to— (1) any archaeological or ethnological material or any article of cultursQ property which is imported into the United States for temporary exhibition or display if such material or article is immune from seizure under judicial process pursuant to the Act entitled "An Act to render immune from seizure under judicial process certain objects of cultural significance imported into the United States for temporary display or exhibition, and for other purposes", approved October 19, 1965 (22 U.S.C. 2459); or (2) any designated archaeological or ethnological material or any article of cultural property imported into the United States if such material or article— (A) has been held in the United States for a period of not less than three consecutive years by a recognized museum or religious or secular monument or similar institution, and was purchased by that institution for value, in good faith, and without notice that such material or article was imported in violation of this title, but only if^ (i) the acquisition of such material or article has been reported in a publication of such institution, any regularly published newspaper or periodical with a circulation of at least fifty thousand, or a periodical or exhibition catalog which is concerned with the type of article or materials sought to be exempted from this title, (ii) such material or article has been exhibited to the public for a period or periods aggregating at least one year during such three-year period, or (iii) such article or material has been cataloged and the catalog material made available upon request to the public for at least two years during such three-year period; (B) if subparagraph (A) does not apply, has been within the United States for a period of not less than ten consecutive years and has been exhibited for not less than five years during such period in a recognized museum or religious or secular monument or similar institution in the Unites States open to the public; or (C) if subparagraphs (A) and (B) do not apply, has been within the United States for a period of not less than ten consecutive years and the State Party concerned has received or should have received during such period fair notice (through such adequate and accessible publication, or other means, as the Secretary shall by regulation prescribe) of its location within the United States; and (D) if none of the preceding subparagraphs apply, has been within the United States for a period of not less than twenty consecutive years and the claimant establishes that it purchased the material or article for value without knowledge or reason to believe that it was imported in violation of law.

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96 STAT. 2363

SEC. 313. REGULATIONS.

19 USC 2612.

The Secretary shall prescribe such rules and regulations as are necessary and appropriate to carry out the provisons of this title. SEC. 314. ENFORCEMENT.

19 USC 2613.

In the customs territory of the United States, and in the Virgin Islands, the provisions of this title shall be enforced by appropriate customs officers. In any other territory or area within the United States, but not within such customs territory or the Virgin Islands, such provisions shall be enforced by such persons as may be designated by the President. SEC. 315. EFFECTIVE DATE.

19 USC 2601

(a) IN GENERAL.—This title shall take effect on the ninetieth day publication in after the date of the enactment of this Act or on any date which the Federal President shall prescribe and publish in the Federal Register, if such Register. date is— (1) before such ninetieth day and after such date of enactment; and (2) after the initial membership of the Committee is appointed. (b) EXCEPTION.—Notwithstanding subsection (a), the members of the Committee may be appointed in the manner provided for in section 306 at any time after the date of the enactment of this Act. Approved Jsinuary 12, 1983.

LEGISLATIVE HISTORY—H.R. 4566: HOUSE REPORTS: No. 97-257 (Comm. on Ways and Means) and No. 97-989 (Comm. of Conference). SENATE REPORT No. 97-564 (Comm. on Finance). CONGRESSIONAL RECORD: Vol. 127 (1981): Oct. 13, considered and passed House. Vol. 128 (1982): Dec. 19, considered and passed Senate, amended. Dec. 21, House agreed to conference report. Dec. 22, Senate agreed to conference report.

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 96 STAT. 2364

PUBLIC LAW 97-447—JAN. 12, 1983 Public Law 97-447 97th Congress

An Act Jan. 12, 1983 [H.R. 4491] United States Capitol Historical Society, tax exemption.

To exempt the United States Capitol Historical Society from certain taxes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Act entitled ''An Act to incorporate the United States Capitol Historical Society", approved October 20, 1978 (36 U.S.C. 1201 et seq.), is amended by adding at the end thereof the following new section: EXEMPTION FROM CERTAIN TAXES

36 USC 1219.

"SEC. 19. Notwithstanding section 105 of title 4, United States Code, or title 47, chapter 26 of the District of Columbia Code (1973), or any other provision of the District of Columbia Code, the Corporation shall not be required to pay, collect, or account for any tax specified in such sections applicable to taxable events occurring within the United States Capitol building and grounds on or after January 1, 1964.". Approved January 12, 1983.

LEGISLATIVE HISTORY—H.R. 4491: HOUSE REPORT No. 97-445 (Comm. on the Judiciary). CONGRESSIONAL RECORD, Vol. 128 (1982): Dec. 13, considered and passed House. Dec. 20, considered and passed Senate.

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 PUBLIC LAW 97-448—JAN. 12, 1983

96 STAT. 2365

Public Law 97-448 97th Congress An Act To make technical corrections in the Economic Recovery Tax Act of 1981 and certain other recent tax legislation.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled.

Jan. 12, 198^} [H.R. 6056]

Technical CoiTFGCtlOIlS ^{*fc

SECTION 1. SHORT TITLE; AMENDMENT OF 1954 CODE.

of 1982.

(a) SHORT TITLE.—This Act may be cited as the "Technical Corrections Act of 1982". (b) AMENDMENT OF 1954 CODE.—Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954.

26 USC l note, 26 USC let«eg.

TITLE I—AMENDMENTS RELATED TO ECONOMIC RECOVERY TAX ACT OF 1981 SEC. 101. AMENDMENTS RELATED TO TITLE I OF THE ACT. (a) AMENDMENTS RELATED TO SECTION 101.— (1) EFFECTIVE DATE FOR AMENDMENT TO SECTION 21.—Para-

graph (1) of section 101(f) of the Economic Recovery Tax Act of 1981 (relating to effective dates for rate cuts) is amended by inserting before the period at the end thereof the following: "; except that the amendment made by paragraph (3) of subsection (d) shall apply to taxable years ending after December 31, 1981". (2) RATE REDUCTION TAX CREDIT.—Section 6428 (relating to 1981 rate reduction tsix credit) is amended by adding at the end thereof the following new subsection: "(d) SPECIAL RULES.—For purposes of this section—

95 Stat. 176. 95 Stat. 185. 26 USC l note, 26 USC 6428.

"(1) INDIVIDUALS TO WHOM 50 PERCENT MAXIMUM RATE OR 20 PERCENT CAPITAL GAIN RATE APPLIES.—

"(A) IN GENERAL.—In the case of any individual to whom this paragraph applies, in determining the amount of the credit allowable under subsection (a)— "(i) the portion of the tax imposed by section 1 determined under section 1348(a)(2) (as in effect before its repeal by the Economic Recovery Tax Act of 1981), and '(ii) the portion of the tax imposed by section 1 determined under subsection (a)(2)(B) of section 102 of the Economic Recovery Tax Act of 1981, shall not be taken into account. "(B) INDIVIDUALS TO WHOM PARAGRAPH APPLIES.—This

paragraph applies to any individual if the tax imposed by section 1 for the taxable year is determined under— "(i) section 1348 (as in effect before its repeal by the Economic Recovery Tax Act of 1981), or

95 Stat. 186. ? ^. ^ ^ ^^^^ note.

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 96 STAT. 2366 95 Stat. 186. notY^ ^^^^ 26 USC 1 note.

95 Stat. 176.

95 Stat. 186. note^ ^^^^ 95 Stat. 188. 26 USC 402.

95 Stat. 190.

PUBLIC LAW 97-448—JAN. 12, 1983 "(ii) section 102(a)(2) of the Economic Recovery Tax Act of 1981. "^^^ SPECIAL RULE FOR TAX IMPOSED BY SECTION 402 (e).—The tax imposed by subsection (e) of section 402 shall be treated as a tax imposed by section 1." (3) EUMINATION OF 50-CENT ROUNDING ERRORS.—If any figure

in any table— (A) which is set forth in section 1 of the Internal Revenue Code of 1954 (as amended by section 101 of the Economic Recovery Tax Act of 1981), and (B) which applies to married individuals filing separately or to estates and trusts, differs by not more than 50 cents from the correct amount under the formula used in constructing such table, such figure is hereby corrected to the correct amount, (aa) AMENDMENT RELATED TO SECTION 102.—Clause (ii) of section 102(b)(l)(B) of the Economic Recovery Tax Act of 1981 is amended by striking out "qualified net capital gain" and inserting in lieu thereof "qualified net capital gain (or, if lesser, the alternative minimum taxable income within the meaning of section 55(b)(l) of such Code)". (b) AMENDMENT RELATED TO SECTION 104.—Subparagraph (C) of section 402(e)(l) (relating to imposition of separate tax on lump sum distributions) is amended by striking out "$2,300" and inserting in lieu thereof "the zero bracket amount applicable to such an individual for the teixable year". (c) AMENDMENTS RELATED TO SECTION 111.— (1) CLARIFICATION OF LIMITATION ON BENEFIT.—Subsection (d)

26 USC 911.

of section 911 (relating to citizens or residents of the United States living abroad) is amended by redesignating paragraph (7) as paragraph (8) and by inserting after paragraph (6) the following new paragraph: "(7) AGGREGATE BENEFIT CANNOT EXCEED FOREIGN EARNED

INCOME.—The sum of the amount excluded under subsection (a) and the amount deducted under subsection (c)(3)(A) for the taxable year shall not exceed the individual's foreign earned income for such year." (2) TECHNICAL AMENDMENT.—Clause (ii) of section 911(c)(3)(B) (relating to special rules where housing expenses not provided by employer) is amended by striking out "subsection (a)(D" and inserting in lieu thereof "subsection (a)". 95 Stat. 197.

26 USC 1034

95 Stat. 197.

26 USC 129.

(d) AMENDMENT RELATED TO SECTION 1 2 2. — S u b s e c t i o n (c) of SeC-

tion 122 of the Economic Recovery Tax Act of 1981 (relating to effective date for increase in rollover period for principal residence) is amended by adding at the end thereof the following new sentences: "Notwithstanding the preceding sentence, the taxpayer may elect to have the amendments made by this section not apply to any old residence sold or exchanged on or before August 13, 1981. Such an election shall be made at such time and in such manner as the Secretary of the Treasury or his delegate shall by regulations prescribe." (e) AMENDMENTS RELATED TO SECTION 1 2 4. — (1) BENEFITS MUST BE NONDISCRIMINATORY.—

(A) Subsection (d) of section 129 (defining dependent care assistance program) is amended by redesignating paragraphs (2) through (6) as paragraphs (3) through (7), respec-

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Page:United States Statutes at Large Volume 96 Part 2.djvu/1005

 PUBLIC LAW 97-448—JAN. 12, 1983 tively, and by inserting after paragraph (1) the following new paragraph: "(2) DISCRIMINATION.—The contributions or benefits provided under the plan shall not discriminate in favor of employees who are officers, owners, or highly compensated, or their dependents." (B) Paragraph (8) of section 129(d) (as redesignated by subparagraph (A)) is amended by striking out "employees who are officers, owners, or highly compensated, or their dependents" and inserting in lieu thereof "employees described in paragraph (2), or their dependents". (C) Paragraph (1) of section 129(d) is amended by striking out "paragraphs (2) through (6)" and inserting in lieu thereof "pargigraphs (2) through (7)".

96 STAT. 23(37

95 Stet. 199. ^" ^°^ ^^^•

(2) CLARIFICATION OF DEDUCTION TO EMPLOYER.—Paragraph (7)

of section 129(e) (relating to disallowance of excluded amounts as credit or deduction) is amended— (A) by striking out "shall be allowed" and inserting in lieu thereof "shall be allowed to the employee", and (B) by striking out "excluded from income" and inserting in lieu thereof "excluded from the gross income of the employee". (f) AMENDMENT RELATED TO SECTION 125.—Paragraph (2) of section 222(c) (defining child with special needs) is amended to read as follows: "(2) CHILD WITH SPECIAL NEEDS.—The term 'child with special needs' means any child determined by the State to be a child described in paragraphs (1) and (2) of section 473(c) of the Social Security Act. (g) AMENDMENT RELATED TO SECTION 126.—Paragraph (4) of section 483(g) (relating to nonresident alien individuals) is amended by striking out "This section" and inserting in lieu thereof "Paragraph (1)".

95 Stat. 20i. 26 USC 222.

95 Stat. 202. ^^ ^^^ '*^^-

SEC. 102. AMENDMENTS RELATED TO TITLE II OF THE ACT.

(a) AMENDMENTS RELATED TO SECTION 201.—

95 Stat. 203.

(1) APPLICATION OF SHORT TAXABLE YEAR RULE TO 15-YEAR REAL

PROPERTY.—Paragraph (5) of section 168(f) (relating to short taxable years) is amended by adding at the end thereof the following new sentence: "In the case of 15-year real property, the first sentence of this paragraph shall not apply to the taxable year in which the property is placed in service or disposed of." (2) ADJUSTMENTS TO BASIS IN THE CASE OF CERTAIN TRANS-

FERS.—Subparagraph (B) of section 168(d)(2) (relating to adjustment to basis) is amended by striking out "subsection (fK7)" and inserting in lieu thereof "paragraph (7) or (10) of subsection (f)". (3) CHANGES IN USE.—Subsection (f) of section 168 (relating to special rules for application of section) is amended by adding at the end thereof the following new paragraph: "(13) CHANGES IN USE.—The Secretary shall, by regulation, provide for the method of determining the deduction ^lowable under subsection (a) with respect to any property for ariy taxable year (and for succeeding taxable years) during which such property changes status under this section but continues to be held by the same person." (4) QUALIFIED COAL UTIUZATION PROPERTY.—

26 USC 168.

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Page:United States Statutes at Large Volume 96 Part 2.djvu/1006

 96 STAT. 2368 26 USC 168.

PUBLIC LAW 97-448—JAN. 12, 1983 (A) Paragraph (4) of section 168(h) (relating to qualified coal utilization property) is amended to read as follows: "(4) QUALIFIED COAL UTILIZATION PROPERTY.—The term '10year property' includes qualified coal utilization property which would otherwise be 15-year public utility property." (B) The heading of subparagraph (A) of section 168(g)(8) is amended to read as follows: "(A) QUALIFIED COAL UTILIZATION PROPERTY.—".

(C) The heading of subparagraph (B) of section 168(g)(8) is amended to read as follows: "(B) COAL UTILIZATION PROPERTY.—". (5) CLARIFICATION OF APPLICABLE PERCENTAGE FOR YEAR REAL PROPERTY PLACED IN SERVICE.—The third sentence of section

168(b)(2)(A) (relating to 15-year real property) is amended by striking out "For purposes of this subparagraph" and inserting in lieu thereof "In the CEise of 15-year real property". (6) SECTION 1245 RECOVERY PROPERTY INCLUDED AS UNREAUZED

26 USC 751.

RECEIVABLE.—The second sentence of subsection (c) of section 751 (relating to unrealized receivables and inventory items) is amended by inserting "section 1245 recovery property (as defined in section 1245(a)(5))," after "section 1245(a)(3)),". (7) CLARIFICATION OF ADDITIONAL DEPRECIATION IN THE CASE OF RECOVERY PROPERTY.—

26 USC 1250.

(A) Subsection (b) of section 1250 (defining additional depreciation) is amended by adding at the end thereof the following new paragraph: "(5) METHOD OF COMPUTING STRAIGHT U N E ADJUSTMENTS.—For

purposes of paragraph (1), the depreciation adjustments which would have resulted for any taxable year under the straight line method shall be determined— "(A) in the case of recovery property, by determining the adjustments which would have resulted for such year if the taxpayer had elected the straight line method for such year using the recovery period applicable to such property, and "(B) in the csise of any property which is not recovery property, if a useful life (or salvage value) was used in determining the amount allowable as a deduction for any taxable year, by using such life (or value)." (B) Paragraph (1) of section 1250(b) is amended by striking out the last sentence. (8) THEME PARKS, ETC.—Paragraph (2) of section 168(c) (defin-

26 USC 168.

ing classes of recovery property) is amended by adding at the end thereof the following new subparagraph: "(F) SPECIAL RULE FOR THEME PARKS, ETC.—For purposes

of subparagraphs (C) and (D), a building (and its structural components) shall not be treated as having a present class life of 12.5 years or less by reason of any use other than the use for which such building was originally placed in service." (9) ANTI-CHURNING PROVISIONS.—Parg^aph

Ante, p. 431.

(4) of section

168(e) (relating to certain transactions in property placed in service before 1981), as amended by section 206(b)(l) of the Tax Equity and Fiscal Responsibility Act of 1982, is amended— (A) by adding at the end of subparagraph (D) thereof the following new sentence: "In the case of the acquisition of property by any partnership which results from the termination of another partnership under section 708(b)(l)(B), the

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Page:United States Statutes at Large Volume 96 Part 2.djvu/1007

 PUBLIC LAW 97-448—JAN. 12, 1983

96 STAT. 23(59

determination of whether the acquiring partnership is related to the other partnership shall be made immediately before the event resulting in such termination occurs."; and (B) by adding at the end thereof the following new subparagraphs: "(H) ACQUISITIONS BY REASON OF DEATH.—Subpara-

graphs (A) and (B) shall not apply to the acquisition of any property by the taxpayer if the basis of the property in the hands of the taxpayer is determined under section 1014(a). "(I) SECTION 1245 CLASS PROPERTY ACQUIRED INCIDENTAL TO ACQUISITION OF SECTION 1250 CLASS PROPERTY.—

Under regulations prescribed by the Secretary, subparagraph (B) shall apply (and subparagraph (A) shall not apply) to section 1245 class property which is acquired incidental to the acquisition of section 1250 class property." (lOXA) Subparagraph (D) of section 168(0(8) (relating to special rule for leases), as in effect before the amendments made by the Tax Equity and Fiscal Responsibility Act of 1982, is amended by adding at the end thereof the following new sentence: "Under regulations prescribed by the Secretary, public utility property shall not be treated as qualified leased property unless the requirements of rules similar to the rules of subsection (e)(3) of this section and section 46(f) are met with respect to such property." (B) The amendment made by subparagraph (A) shall apply with respect to property to which the provisions of section 168(f)(8) of the Internal Revenue Code of 1954 (as in effect before the amendments made by the Tax Ekjuity and Fiscal Responsibility Act of 1982) apply, (aa) AMENDMENT RELATED TO SECTION 202.—Subsection (d) of section 179 (relating to election to expense certain business assets) is amended by adding at the end thereof of the following new paragraph: "(10) RECAPTURE IN CERTAIN CASES.—The Secretary shall, by regulations, provide for recapturing the benefit under any deduction allowable under subsection (a) with respect to any property which is not used predominantly in a trade or business at any time before the close of the second taxable year following the taxable year in which it is placed in service by the taxpayer." (b) AMENDMENTS RELATED TO SECTION 205.— (I)(A) The next to the last sentence of section 57(a) is amended by striking out "and (12)" and inserting in lieu thereof "and (12)(A)". (B) The amendment made by subparagraph (A) shall take effect as if included in the amendment made by section 205(b) of the Economic Recovery Tax Act of 1981 but shall not apply to taxable years beginning after December 31, 1982. (2) Paragraph (2) of section 58(f) is amended by striking out "the item of tax preference set forth in section 57(a)(2)" and inserting in lieu thereof "the items of tax preference set forth in paragraphs (2) and (12XB) of section 57(a)". (3) Paragraph (12) of section 57(a) (defining items of tax preference) is amended by redesignating subparagraphs (C) and (D) as subparagraphs (D) and (E), respectively, and by inserting after subparagraph (B) the following new subparagraph:

26 USC 168. Ante, p. 324.

26 USC 168 note,

95 Stat. 219. 26 USC 179.

95 Stat. 223. 26 USC 57. 26 USC 57 not<}.

26 USC 58.

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Page:United States Statutes at Large Volume 96 Part 2.djvu/1008

 96 STAT. 2370

PUBLIC LAW 97-448—JAN. 12, 1983 "(C) SUBPARAGRAPHS (A) AND (B) INAPPUCABLE WHERE

26 USC 57.

95 Stat. 224. 26 USC 1248. 26 USC 562.

LONGER RECOVERY PERIODS APPLY.—If, pursuant to section 168G)X3) or 168(f)(2), the recovery period for any property is longer than the recovery period for such property set forth in subparagraph (A) or (B), subparagraph (A) or (B) (as the case may be) shall not apply to such property." (4) Subparagraph (A) of section 57(a)(12) is amended by striking out under section 168(a)" and inserting in lieu thereof "under section 168(a) (or, in the case of property described in section 167(k), under section 167)". (c) AMENDMENTS RELATED TO SECTION 206.— (1) Paragraph (1) of section 1248(c) is amended by striking out "section 312(k)(3)" and inserting in lieu thereof "section 312(k)(4)". (2) Section 562 (relating to rules applicable in determining dividends eligible for dividends paid deduction) is amended by adding at the end thereof the following new subsection: "(e) SPECIAL RULES FOR REAL ESTATE INVESTMENT TRUSTS.—In the

case of a real estate investment trust, in determining the amount of dividends under section 316 for purposes of computing the dividends paid deduction, the earnings and profits of such trust for any taxable year beginning after December 31, 1980, shall be increased by the total amount of gain (if any) on the sale or exchange of real property by such trust during such taxable year." 95 Stat. 225. (d) AMENDMENTS RELATED TO SECTION 207.— 95 Stat. 226. (1) Paragraph (1) of section 209(c) of the Economic Recovery 26 USC 168 note. -jax Act of 1981 (relating to effective date for carryover provisions) is amended by adding at the end thereof the following new subparagraph: "(C) If any net operating loss for any taxable year ending on or before December 31, 1975, could be a net operating loss carryover to a taxable year ending in 1981 by reason of subclause (II) of section 172(b)(l)(E)(ii) of the Internal Revenue Code of 1954 (as in effect on the day before the date of the enactment of this Act and as modified by section 1(b) of 26 USC 172 note. Public Law 96-595), such net operating loss shall be a net operating loss carryover under section 172 of such Code to each of the 15 taxable years following the taxable year of such loss." 26 USC 168 note. (2) Subsection (c) of section 209 of the Economic Recovery Tax Act of 1981 is amended by adding at the end thereof the following new paragraph: "(3) CARRYOVER MUST HAVE BEEN AUVE IN 1981.—The amendments made by subsections (a), (b), and (c) of section 207 shall not apply to any amount which, under the law in effect on the day before the date of the enactment of this Act, could not be carried to a tsixable year ending in 1981." 26 USC 53. (3) Paragraph (2) of section 207(c) of the Economic Recovery Tax Act of 1981 (relating to new employee credit) is amended by striking out "section 53(c)" and inserting in lieu thereof "section 53(b)". 95 Stat. 227. (e) AMENDMENTS RELATED TO SECTION 211.— (1) APPLICABLE INVESTMENT TAX CREDIT PERCENTAGE FOR RECOVERY PROPERTY.—Paragraph (7) of section 46(c) (relating to applicable percentage for recovery property) is amended— (A) by striking out subparagraph (A) and inserting in lieu thereof the following:

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Page:United States Statutes at Large Volume 96 Part 2.djvu/1009

 PUBLIC LAW 97-448—JAN. 12, 1983

96 STAT. 2371

"(A) in the case of property other than 3-year property (within the meaning of section 168(c)), 100 percent, and ', and (B) by striking out "shall be treated as 5-year property" in the last sentence and inserting in lieu thereof "shall be treated as property which is not 3-year property". (2) PETROLEUM STORAGE FACILITIES.—

(A) Subparagraph (G) of section 48(a)(l) (defining section 26 USC 48. 38 property) is amended by inserting "(not including a building and its structural components)" after "storage facility". (B) Subparagraph (F) of section 1245(a)(3) (defining section 26 USC 1245. 1245 property^ is amended by inserting "(not including a building or its structural components)" after "storage facility". (3) CLERICAL AMENDMENT.—

(A) Paragraph (2) of section 47(d) is amended— 26 USC 47. (i) by striking out "section 48(c)(8)(D)" and inserting in lieu thereof "section 46(c)(8)(D)", and (ii) by striking out "section 48(c)(8)(B)" and inserting in lieu thereof "section 46(c)(8)(B)". (B) Subparagraph (A) of section 47(d)(3) is amended by striking out "section 46(c)(8)(E)" and inserting in lieu thereof "section 46(c)(8)(F)". (f) AMENDMENTS RELATED TO SECTION 212.— 95 Stat. 235. (1) CLARIFICATION OF TRANSITIONAL RULE.—Subparagraph (B)

of section 212(e)(2) of the Economic Recovery Tax Act of 1981 26 USC 46 note, (relating to transitional rule for increase in investment tax credit for qualified rehabilitation expenditures) is amended to read as follows: "(B) such building does not meet the requirements of paragraph (1) of section 48(g) of the Internal Revenue Code of 1954 (as amended by this Act)." (2) DETERMINATION OF SUBSTANTIAL REHABIUTATION.—Clause

(i) of section 48(g)(l)(C) (defining substantially rehabilitated) is 26 USC 48. amended by striking out "the 24-month period ending on the last day of the taxable year" and inserting in lieu thereof "the 24-month period selected by the taxpayer (at the time and in the manner prescribed by regulations) and ending with or within the taxable year". (3) CLARIFICATION OF BASIS ADJUSTMENT.—Subparagraph (A) of

section 48(g)(5) (relating to adjustments to basis) is amended— (A) by striking out "a credit is allowed under this section" and inserting in lieu thereof "a credit is determined under section 46(a)(2)", and (B) by striking out "the credit so allowed" and inserting in lieu thereof "the credit so determined". (4) EXTENSION OF TIME TO MAKE ELECTION TO USE STRAIGHT

UNE DEPRECIATION.—Subparagraph (B) of section 168(f)(4) (relat- 26 USC 168. ing to election made on return) is amended to read as follows: "(B) ELECTION MADE ON RETURN.—

"(i) IN GENERAL.—Except as provided in clause (ii), any election under this section shall be made on the taxpayer's return of the tax imposed by this chapter for the taxable year concerned. "(ii)

SPECIAL RULE FOR QUALIFIED

REHABIUTATED

BUILDINGS.—In the case of any qualified rehabilitated

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Page:United States Statutes at Large Volume 96 Part 2.djvu/1010

 96 STAT. 2372

PUBLIC LAW 97-448—JAN. 12, 1983 building (as defined in section 48(g)(l)), an election under subsection (b)(3) may be made at any time before the date 3 years after the building was placed in service." (5) CLARIFICATION OF BUILDINGS ELIGIBLE FOR REHABILITATION

26 USC 46.

(A) Subclause (II) of section 46(a)(2)(F)(iii) (defining 40year building) is amended by striking out "any building" and inserting in lieu thereof "a qualified rehabilitated building". (B) Subclause (III) of section 46(a)(2)(F)(iii) (defining certified historic structure) is amended by striking out "has the meaning given to such term by section 48(g)(3)" and inserting in lieu thereof "means a qualified rehabilitated building which meets the requirements of section 48(g)(3)". (6) DEFINITION OF SUBSTANTIALLY REHABiuTATED.Dlause (i) of

26 USC 48.

26 USC 170.

95 Stat. 240.

26 USC 48 note,

of fji^' ^^^"

26 USC 108.

26 USC 44F.

95 Stat. 246. 26 USC 381. 95 Stat. 250.

section 48(g)(l)(C) (defining substantially rehabilitated) is amended— (A) by striking out "property" the first 2 places it appears and inserting in lieu thereof "building (and its structural components), (B) by striking out "property" the third place it appears and inserting in lieu thereof "building", and (C) by adding at the end thereof the following new sentence: "For purposes of the preceding sentence, the determination of the beginning of the holding period shall be made without regard to any reconstruction by the taxpayer in connection with the rehabilitation." (7) CROSS REFERENCE.—Clause (ii) of section 170(h)(4)(B) (defining certified historic structure) is amended by striking out "section 191(d)(2)" and inserting in lieu thereof "section 48(g)(3)(B)". (g) AMENDMENT RELATED TO SECTION 2 1 3. — S u b s e c t i o n (b) o f SeC-

tion 213 of the Economic Recovery Tax Act of 1981 (relating to investment tax credit for used property; increase in dollar limit) is amended by striking out "property placed in service" and inserting in lieu thereof "tsixable years beginning", (^) AMENDMENTS RELATED TO SECTION 221.—

(1) Subparagraph (B) of section 108(b)(2) (relating to certain credit carryovers) is emiended by striking out "or" at the end of clause (iii), by striking out the period at the end of clause (iv) and inserting in lieu thereof, or", and by inserting after clause (iv) the following new clause: "(v) section 44F (relating to credit for increasing research activities)." (2) Effective only with respect to amounts paid or incurred after March 31, 1982, subparagraph (A) of section 44F(b)(2) is amended by adding at the end thereof the following: "Clause (iii) shall not apply to any amount to the extent that the taxpayer (or any person with whom the taxpayer must aggregate expenditures under subsection (fKD) receives or accrues any amount from any other person for the right to use substaiitially identical personal property." (3) The paragraph (28) of section 381(c) added by section 221 of j.jjg Economic Recovery Tax Act of 1981 is redesignated as paragraph (29). (i) AMENDMENTS RELATED TO SECTION 2 3 4. —

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Page:United States Statutes at Large Volume 96 Part 2.djvu/1011

 PUBLIC LAW 97-448—JAN. 12, 1983

96 STAT. 2373

(1) Subparagraph (B) of section 1371(g)(3) (defining qualified 26 USC 1371. subchapter S trust) is amended to read as follows: (B) all of the income (within the meaning of section 643(b)) of which is distributed (or required to be distributed) currently to 1 individual who is a citizen or resident of the United States, and". (2) Section 678 is amended by adding at the end thereof the 26 USC 678. following new subsection: "(e) CROSS REFERENCE.— "For provision under which beneHciary of trust is treated as owner of the portion of the trust which consists of stock in an electing small business corporation, see section 1361(d)." (j) AMENDMENTS RELATED TO SECTION 251.—

95 Stat. 256. (1) Paragraph (8) of section 422A(b) (defining incentive stock 26 USC 422A. option) is amended by striking out "granted options" and inserting in lieu thereof "granted incentive stock options". (2) Paragraph (1) of section 422A(c) (relating to exercise of option where price is less than value of stock) is amended— (A) by adding at the end thereof the following new sentence: "To the extent provided in regulations by the Secretary, a similar rule shall apply for purposes of paragraph (8) of subsection (b) and paragraph (4) of this subsection.', and (B) by striking out the paragraph heading and inserting in lieu thereof the following: "(1) GOOD FAITH EFFORTS TO VALUE STOCK.—".

(3) Subparagraph (A) of section 422A(c)(2) (relating to certain disqualified dispositions where amount realized is less than value at exercise) is amended by striking out "the 2-year period" and inserting in lieu thereof "either of the periods". (4) Clause (ii) of section 422A(c)(4)(A) (relating to carryover of unused limit) is amended by striking out "granted options" and inserting in lieu thereof "granted incentive stock options". (5) Subsection (j) of section 425 (relating to cross references) is 26 USC 425. amended by inserting "an incentive stock option," after "qualified stock option,". (6) Effective only with respect to transfers after March 15, 1982— (A) subsection (c) of section 425 (defining disposition) is amended by adding at the end thereof the following new paragraph: "(3) SPECIAL RULE WHERE INCENTIVE STOCK IS ACQUIRED THROUGH USE OF OTHER STATUTORY OPTION STOCK.— "(A) NONRECOGNITION SECTIONS NOT TO APPLY.—If—

"(i) there is a transfer of statutory option stock in connection with the exercise of any incentive stock option, and "(ii) the applicable holding period requirements (under section 422(a)(l), 422A(a)(l), 423(a)(l), or 424(a)(l)) are not met before such transfer, then no section referred to in subparagraph (B) of paragraph (1) shall apply to such transfer. "(B) STATUTORY OPTION STOCK.—For purpose of subparagraph (A), the term 'statutory option stock' means any stock acquired through the exercise of a qualified stock option, an incentive stock option, an option granted under an employee stock purchsise plan, or a restricted stock option.', and

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Page:United States Statutes at Large Volume 96 Part 2.djvu/1012

 96 STAT. 2374 26 USC 425. 95 Stat. 260.

26 USC 83.

26 USC 83 note.

95 Stat. 260.

26 USC 51.

PUBLIC LAW 97-448—JAN. 12, 1983 (B) paragraph (1) of section 425(c) is amended by striking out "paragraph (2)" and inserting in lieu thereof "paragraphs (2) and (3)". (k) AMENDMENT RELATED TO SECTION 2 5 2. ^

(1) Paragraph (3) of section 83(c) (relating to sales which may give rise to suit under section 16(b) of the Securities Exchange Act) is amended by striking out "Securities and Exchange Act of 1934" each place it appears and inserting in lieu thereof "Securities Exchange Act of 1934", (2) Subsection (c) of section 252 of the Economic Recovery Tax Act of 1981 (relating to effective date) is amended by striking out "taxable years ending after December 31, 1981" and inserting in lieu thereof "transfers after December 31, 1981". (1) AMENDMENTS RELATED TO SECTION 2 6 1. — (1) CLARIFICATION OF DEFINITION OF YOUTH PARTICIPATING IN

QUALIFiED COOPERATIVE EDUCATION PROGRAM.—Subparagraph (D) of section 51(d)(8) (defining wages) is amended by striking out "subparagraph (A)" and inserting in lieu thereof "clauses (i), (ii), and (iii) of subparagraph (A)". (2) CLARIFICATION OF EFFECTIVE DATE FOR ELIGIBLE WORK INCENTIVE EMPLOYEES.—Subparagraph (B) of section 261(g)(l) of

26 USC 51 note.

the Economic Recovery Tax Act of 1981 (relating to eligible work incentive employees) is amended by striking out "subsection (b)(2)(A)" and inserting in lieu thereof "subsection (b)(2)". (3) DEFINITION OF ELIGIBLE WORK INCENTIVE EMPLOYEES.—Sub-

paragraph (B) of section 51(d)(9) (defining eligible work incentive employees) is amended by striking out "section 432(b)(1)" and inserting in lieu thereof "section 432(b)(l) or 445". (4) PERIOD DURING WHICH LOW-INCOME DETERMINATION IS

MADE.—Effective with respect to certifications made after the date of the enactment of this Act with respect to individuals beginning work for an employer after May 11, 1982, paragraph (11) of section 51(d) (defining members of an economically disadvantaged family) is amended by striking out "the month in which such determination occurs" and inserting in lieu thereof "the earlier of the month in which such determination occurs or the month in which the hiring date occurs". 95 Stat. 264.

26 USC 809. 26 USC 545, 556. 26 USC 512. 95 Stat. 265. 26 USC 165 note,

(m) AMENDMENTS RELATED TO SECTION 2 6 3. —

(1) Subparagraph (A) of section 809(e)(3) (relating to charitable, etc., contributions and gifts) is amended by striking out "5 percent" and inserting in lieu thereof "10 percent". (2) Sections 545(b)(2) and 556(b)(2) are each amended by striking out "5-percent" and inserting in lieu thereof "10-percent". (3) Paragraph (10) of section 512(b) (relating to modifications to unrelated business taxable income) is amended by striking out "5 percent" and inserting in lieu thereof "10 percent'. (n) AMENDMENT RELATED TO SECTION 266.—Subsection (c) of section 266 of the Economic Recovery Tax Act of 1981 (relating to deduction for motor carrier operating authority) is amended by adding at the end thereof the following new paragraph: "(3)

S E C T I O N 381

O F THE I N T E R N A L R E V E N U E CODE O F 1954

TO

APPLY.—For purposes of section 381 of the Internal Revenue Code of 1954, any item described in this section shall be treated as an item described in subsection (c) of such section 381." 95 Stat. 267.

SEC. 103. AMENDMENTS RELATED TO TITLE III OF THE ACT. (a) AMENDMENTS RELATED TO SECTION 3 0 1. —

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 PUBLIC LAW 97-448—JAN. 12, 1983

96 STAT. 2375

(1) Paragraph (4) of section 128(d) (relating to limitation for credit unions) is amended by adding at the end thereof the following new sentence: "For purposes of this paragraph, the amounts described in subparagraph (A) of paragraph (5) shall include amounts paid into credit union share accounts." (2) Paragraph (2) of section 584(c) (relating to dividends or interest received) is amended to read as follows: "(2) DIVIDENDS OR INTEREST RECEIVED.—The proportionate share of each participant in the amount of dividends or interest received by the common trust fund and to which section 116 or 128 applies shall be considered for purposes of such section as having been received by such participant." (3) Paragraph (7) of section 643(a) (defining distributable net income) is amended to read as follows: "(7) DIVIDENDS OR INTEREST.—There shall be included the amount of any dividends or interest excluded from gross income pursuant to section 116 (relating to partial exclusion of dividends) or section 128 (relating to certain interest)." (4) Paragraph (5) of section 702(a) (relating to income and credits of partner) is amended to read as follows: "(5) dividends or interest with respect to which there is an exclusion under section 116 or 128, or a deduction under part VIII of subchapter B,". (5) Subparagraph (A) of section 128(c)(2) (defining qualified institution) is amended— (A) by striking out "or" at the end of clause (ii), and (B) by inserting after clause (iii) the following new clause: "(iv) a banking facility (whether or not insured under Federal or State law) which is operated under a cost plus agreement with the Department of Defense for members of the Armed Forces of the United States serving outside the United States and their dependents, or. (b) AMENDMENT RELATED TO SECTION 302.—Subsection (c) of section 128 (as amended by section 302(a) of the Economic Recovery Tax Act of 1981) is amended by adding at the end thereof the following new paragraph:

95 Stat. 267. ^°^ ^^•

26 USC 584.

26 USC 643.

26 USC 702.

26 USC 128.

95 Stat. 270. 26 USC 128.

"(3) LIMITATION ON QUALIFIED INTEREST EXPENSES, ETC.—

"(A) LIMITATION.—The amount of the qualified interest expense of any taxpayer for any taxable year shall not exceed such taxpayer's excess itemized deductions (as defined in section 63(c)). "(B) C!OORDINATION WITH OTHER PROVISIONS.—For purposes of sections 37, 43, 85, 105(d), 165(c)(3), 170(b), and 213, adjusted gross income shall be determined without regard to the exclusion provided by this section." (c) AMENDMENTS RELATED TO SECTION 311.— 95 Stat. 274. (1) LIMITATION ON DEDUCTION FOR SPOUSE.—Subparagraph (B)

of section 219(c)(2) (relating to limitation) is amended to read as 26 USC 219. follows: "(B) the amount allowable as a deduction under subsection (a) for the taxable year (determined without regard to so much of the employer contributions to a simplified employee pension as is fdlowable by reason of paragraph (2) of subsection (b))."

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