(c) (1) The amendments made by subsection (a) of this section shall be effective January 1, 1975. Effective dates. 45 USC 231 note. 26 USC 3231 note. (2) The amendments made by subsection (b) of this section shall apply with respect to taxable years ending after December 31, 1953: Provided, however, That any taxes paid under the Railroad Retirement Tax Act prior to the date on which this Act is enacted shall not be affected or adjusted by reason of the amendments made by such subsection (b) except to the extent that the applicable period of limitation for the assessment of tax and the filing of a claim for credit or refund has not expired prior to the date on which this Act is enacted. If the applicable period of limitation for the filing of a claim for Extension. credit or refund would expire within the six-month period following the date on which this Act is enacted, the applicable period for the filing of such a claim for credit or refund shall be extended to include such six-month period. Approved October 18, 1976. LEGISLATIVE HISTORY: HOUSE REPORT No. 94–1465, Pt. 1 (Comm. on Interstate and Foreign Commerce). Sept. 20, considered and passed House. Note.-A change has been made in the slip law format to provide for one-time preparation of copy to be used for publication of both slip laws and the United States Statutes at Large volumes. Comments from users are invited by the Office of the Federal Register, National Archives and Records Service, Washington, D.C. 20408. PUBLIC LAW 95-199—NOV. 23, 1977 91 STAT. 1423 Public Law 95-199 95th Congress An Act To amend the Regional Rail Reorganization Act of 1973 to authorize additional appropriations for the United States Railway Association, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 214 (c) of the Regional Rail Reorganization Act of 1973 (45 U.S.C. 724 (c)) is amended to read as follows: (e) ASSOCIATION.-For the fiscal year ending September 30, 1978, there are authorized to be appropriated to the Association for purposes of carrying out its administrative expenses under this Act such sums as are necessary, not to exceed $23,000,000. Sums appropriated under this subsection are authorized to remain available until September 30, 1979.". SEC. 2. Section 202(e) of the Regional Rail Reorganization Act of 1973 (45 U.S.C. 712(e)) is amended— (1) by striking out "ANNUAL REPORT.-The" and inserting in lieu thereof "REPORTS.-The"; (2) by redesignating clauses (1) through (7) thereof as clauses (A) through (G), respectively; and (3) by adding at the end thereof the following new paragraph: "(2) For the fiscal year beginning October 1, 1977, and ending September 30, 1978, the Association shall transmit to the Congress and the President, not later than 30 days after the end of each quarter of such fiscal year, a comprehensive and detailed report on all expenditures and use of funds during the preceding fiscal quarter, including an assessment of the status of projects for such preceding fiscal quarter and a projection of activities proposed for the next fiscal quarter.". SEC. 3. Section 209 of the Regional Rail Reorganization Act of 1973 (45 U.S.C. 719) is amended by adding at the end thereof the following new subsection: "(h) SPECIAL MASTERS.-(1) The special court may appoint and fix the compensation and assign the duties of such special masters as it considers necessary or appropriate to conduct hearings, receive evidence and report thereon to the special court, and perform such other acts as the special court may require. The special court may employ such special masters by contract or otherwise, without regard to section 3709 of the Revised Statutes of the United States (41 U.S.C. 5) or part III of title 5 of the United States Code, on such terms and conditions as it may determine. Such special masters shall not be deemed to be employees of the Federal Government or any department. agency, or instrumentality thereof. The special court may also appoint employees in such number as may be approved by the Director of the Administrative Office of the United States Courts, and may procure such administrative services as may be necessary for it or the special masters to complete their assignments expeditiously. Nov. 23, 1977 [H.R. 4049] Regional Rail Act of 1973, Report to President. Special masters, appointment. Contract, advertisement, exception. 5 USC 2101 et seq. Appropriation "(2) There are authorized to be appropriated such sums as are necessary to carry out the purposes of this subsection. Sums appropri- authorization. ated under this subsection are authorized to remain available until expended.". 45 USC 746. SEC. 4. Section 303 (d) of the Regional Rail Reorganization Act of 1973 (45 U.S.C. 743(d)) is amended by striking out "entered pursuant to subsection (c) of this section" and inserting in lieu thereof "entered by the special court pursuant to subsection (c) of this section or section 306 of this title". Approved November 23, 1977. LEGISLATIVE HISTORY: HOUSE REPORT No. 95-215 (Comm. on Interstate and Foreign Commerce). CONGRESSIONAL RECORD, Vol. 123 (1977): May 3, considered and passed House. May 23, considered and passed Senate, amended, in lieu of S. 922. Nov. 3, House agreed to Senate amendments with an amendment. Nov. 4, Senate concurred in House amendment. |