Public Law 102-225 102d Congress An Act Dec. 11, 1991 [H.R. 3881] 16 USC 426n. To expand the boundaries of Stones River National Battlefield, Tennessee, and for other purposes. Be it enacted by the Senate and House of Representatives of the SECTION 1. STONES RIVER NATIONAL BATTLEFIELD BOUNDARY CHANGE. (1) In the first sentence of section 1(a) strike "numbered 327/ 80,001, and dated March 1987" and insert "numbered 327/ 80,004B, and dated November 1991". (2) In section 1(b), insert "(1)" after "LANDS.-", and add at the end thereof the following: "(2)(A) Before acquiring any lands under this Act where the surface of such lands has been substantially disturbed or which are believed by the Secretary to contain hazardous substances, the Secretary shall prepare a report on the potential hazardous substances associated with such lands and the estimated cost of restoring such lands, together with a plan of the remedial measures necessary to allow acquisition of such lands to proceed in a timely manner, consistent with the requirements of subparagraph (B). The Secretary shall submit such report to the Committee on Energy and Natural Resources of the United States Senate and the Committee on Interior and Insular Affairs of the United States House of Representatives. "(B) The Secretary shall not acquire any lands under this Act if the Secretary determines that such lands, or any portion thereof, have become contaminated with hazardous substances (as defined in the Comprehensive Environmental Response, Compensation, and Liability Act (42 U.S.C. 9601)). "(3)(A) Except for property which the Secretary determines to be necessary for the purposes of administration, development, access, or public use, an owner of improved property which is used solely for noncommercial residential purposes on the date of its acquisition by the Secretary may retain, as a condition of such acquisition, a right of use and occupancy of the property for such residential purposes. The right retained may be for a definite term which shall not exceed 25 years or, in lieu thereof, for a term ending at the death of the owner or the death of the spouse, whichever is later. The owner shall elect the term to be retained. The Secretary shall pay the owner the fair market value of the property on the date of such acquisition, less the fair market value of the term retained by the owner. "(B) Any right of use and occupancy retained pursuant to this section may, during its existence, be conveyed or transferred, but all rights of use and occupancy shall be subject to such terms and conditions as the Secretary deems appropriate to assure the use of the property in accordance with the purposes of this Act. Upon his determination that the property, or any portion thereof, has ceased to be so used in accordance with such terms and conditions, the Secretary may terminate the right of use and occupancy by tendering to the holder of such right an amount equal to the fair market value, as of the date of the tender, of that portion of the right which remains unexpired on the date of termination. "(C) This paragraph applies only to owners who have reached the age of majority. "(D) As used in this paragraph, the term 'improved property' means a detached, year-round noncommercial residential dwelling, the construction of which was begun before the date of enactment of this paragraph, together with so much of the land on which the dwelling is situated, such land being in the same ownership as the dwelling, as the Secretary shall designate to be reasonably necessary for the enjoyment of the dwelling for the sole purpose of noncommercial residential use, together with any structures accessory to the dwelling which are situated on the land so designated.”. (3) Section 2 is amended to read as follows: "SEC. 2. AGREEMENT. "The Secretary is authorized to enter into an agreement with the city of Murfreesboro, Tennessee, containing each of the following provisions "(1) If the city agrees to acquire sufficient interest in land to construct a trail linking the battlefield with Fortress Rosecrans, to construct such trail, and to operate and maintain the trail in accordance with standards approved by the Secretary, the Secretary shall (A) transfer to the city the funds available to the Secretary for the acquisition of such lands and for the construction of the trail, and (B) provide technical assistance to the city and to Rutherford County for the purpose of development and planning of the trail. "(2) The Secretary shall agree to accept the transfer by donation from the city of the remnants of Fortress Rosecrans at Old Fort Park, and following such transfer, to preserve and interpret the fortress as part of the battlefield. a "(3) In administering the Fortress Rosecrans, the Secretary is authorized to enter a cooperative agreement with the city of Murfreesboro, Tennessee, for the rendering, on nonreimbursable basis, of rescue, firefighting, and law enforcement services and cooperative assistance by nearby law enforcement and fire preventive agencies.". 16 USC 4260. (4) Redesignate section 3 as section 4, and insert the following 16 USC 426p. new section after section 2: "SEC. 3. PLANNING. "(a) PREPARATION OF PLAN FOR REDOUBT BRANNAN.-The Secretary shall, on or before February 1, 1992, prepare a plan for the preservation and interpretation of Redoubt Brannan. "(b) UPDATE OF GENERAL MANAGEMENT PLAN.-The Secretary shall, on or before March 31, 1993, update the General Management Plan for the Stones River National Battlefield. "(c) TECHNICAL ASSISTANCE.-The Secretary is authorized to provide technical assistance to the city and to Rutherford County in the development of zoning ordinances and other land use controls that 16 USC 4260-1. would help preserve historically significant areas adjacent to the battlefield. "(d) MINOR BOUNDARY REVISIONS.-If the planning activities conducted under subsections (a) and (b) of this section show a need for minor revisions of the boundaries indicated on the map referred to in section 1 of this Act, the Secretary may, following timely notice in writing to the Committee on Interior and Insular Affairs of the United States House of Representatives and to the Committee on Energy and Natural Resources of the United States Senate of his intention to do so and providing an opportunity for public comment, make such minor revisions by publication of a revised boundary map or other description in the Federal Register.". Approved December 11, 1991. LEGISLATIVE HISTORY-H.R. 3881: CONGRESSIONAL RECORD, Vol. 137 (1991): Public Law 102-226 102d Congress An Act To designate an area as the "Myrtle Foester Whitmire Division of the Aransas Be it enacted by the Senate and House of Representatives of the SECTION 1. DESIGNATION OF AREA KNOWN AS RANCHO LA BAHIA AS Dec. 11, 1991 [H.R. 2105] 16 USC 668dd note. (a) DESIGNATION.-Upon acquisition by the United States Fish and Texas. Wildlife Service, the area in Calhoun County, Texas, commonly known as Rancho La Bahia shall be known and designated as the "Myrtle Foester Whitmire Division of the Aransas National Wildlife Refuge". (b) LEGAL REFERENCES.-A reference in any law, map, regulation, document, or record of the United States to the area referred to in subsection (a) is deemed to be a reference to the "Myrtle Foester Whitmire Division of the Aransas National Wildlife Refuge". Approved December 11, 1991. LEGISLATIVE HISTORY-H.R. 2105: HOUSE REPORTS: No. 102-249 (Comm. on Merchant Marine and Fisheries). Oct. 15, considered and passed House. Public Law 102-227 102d Congress An Act Dec. 11, 1991 [H.R. 3909] Tax Extension 26 USC 1 note. 26 USC 864 note. 26 USC 28 note. To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE. (a) SHORT TITLE.-This Act may be cited as the "Tax Extension Act of 1991". (b) AMENDMENT OF 1986 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 1986. TITLE I-6-MONTH EXTENSION OF CERTAIN EXPIRING TAX PROVISIONS SEC. 101. ALLOCATION OF RESEARCH AND EXPERIMENTAL EXPENDI- (a) EXTENSION.-Paragraph (5) of section 864(f) (relating to allocation of research and experimental expenditures) is amended to read as follows: "(5) YEARS TO WHICH RULE APPLIES. "(A) IN GENERAL.-This subsection shall apply to the taxpayer's first 3 taxable years beginning after August 1, 1989, and on or before August 1, 1992. "(B) REDUCTION.-Notwithstanding subparagraph (A), in the case of the taxpayer's first taxable year beginning after August 1, 1991, this subsection shall only apply to qualified research and experimental expenditures incurred during the first 6 months of such taxable year." (b) EFFECTIVE DATE.-The amendment made by subsection (a) shall apply to taxable years beginning after August 1, 1989. SEC. 102. RESEARCH CREDIT. (a) EXTENSION.-Subsection (h) of section 41 (relating to credit for increasing research activities) is amended (1) by striking "December 31, 1991" each place it appears and inserting "June 30, 1992", and (2) by striking "January 1, 1992" each place it appears and inserting "July 1, 1992". (b) CONFORMING AMENDMENT.-Subparagraph (D) of section 28(b)(1) is amended by striking "December 31, 1991" and inserting "June 30, 1992”. (c) EFFECTIVE DATE.-The amendments made by this section shall apply to taxable years ending after December 31, 1991. |