Page:United States Statutes at Large Volume 100 Part 1.djvu/538

 100 STAT. 502

PUBLIC LAW 99-325—MAY 28, 1986

the main entrance of such hospital as it existed in 1866. If such location is required for other purposes by the Congress, the Architect of the Capitol may place such plaque on or near any new building erected on such site. (d) MAINTENANCE.—The Architect of the Capitol shall maintain the plaque and pedestal installed under this section aj a part of the United States Capitol Grounds. SEC. 4. PAYMENT OF EXPENSES.

(a) AUTHORITY TO ACCEPT GIFTS.—Notwithstanding any other provision of law, the Architect of the Capitol is authorized to accept and administer on behalf of the Congress gifts and bequests of money for the purpose of acquisition, preparation, and installation of the plaque and pedestal described in section 3. (b) TREATMENT OF GIFTS FOR TAX PURPOSES.—For the purpose of Federal income, estate, and gift taxes, any gift or bequest accepted by the Architect of the Capitol under this Act shall be deemed to be a gift or bequest to or for the benefit of the United States. (c) OBLIGATIONS AND EXPENDITURES.—The Architect of the Capitol

is authorized to incur all obligations and to make all expenditures as may be necessary to carry out the purposes of this Act without regard to section 3709 of the Revised Statutes (41 U.S.C. 5). (d) ESTABLISHMENT OF ACCOUNT.—All gifts and bequests of money received for the purposes of this Act shall be deposited by the Architect of the Capitol in a special account established by the Secretary of the Treasury and shall be subject to immediate disbursement as needed by the Architect in order to carry out this Act. (e) REPORT.—The Architect of the Capitol shall submit to the Congress a final report of the money received and expended by him in carrying out this Act. SEC. 5. LIMITATIONS.

(a) IN GENERAL.—The United States may not pay any expense of the acquisition, preparation, and mounting of the plaque or the construction of the pedestal under this Act. (b) DONATION OF FUNDS.—The Architect of the Capitol shall carry out this Act only if sufficient funds are donated for such purpose. Approved May 28, 1986.

LEGISLATIVE HISTORY—H.R. 4382: CONGRESSIONAL RECORD, Vol. 132 (1986): May 13, considered and passed House. May 14, considered and passed Senate.

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