Page:United States Statutes at Large Volume 111 Part 3.djvu/496

 Ill STAT. 2584 PUBLIC LAW 105-134—DEC. 2, 1997 (e) RULES OF SENATE.—This section is enacted by the Congress— (1) as an exercise of the rulemaking power of the Senate, and as such they are deemed a part of the rules of the Senate, but applicable only with respect to the procedure to be followed in the Senate in the case of a liquidation disapproval resolution; and they supersede other rules only to the extent that they are inconsistent therewith; and (2) with full recognition of the constitutional right of the Senate to change the rules (so far as relating to the procedure of the Senate) at any time, in the same manner and to the same extent as in the case of any other rule of the Senate. SEC. 206. ACCESS TO RECORDS AND ACCOUNTS. Section 24315 is amended by adding at the end the following new subsection: "(h) ACCESS TO RECORDS AND ACCOUNTS.—^A State shall have access to Amtrak's records, accounts, and other necessary documents used to determine the amount of any pa3anent to Amtrak required of the State.". SEC. 207. OFFICERS' PAY. Section 24303(b) is amended by adding at the end the following: "The preceding sentence shall not apply for any fiscal year for which no Federal assistance is provided to Amtrak.". SEC. 208. EXEMPTION FROM TAXES. Section 24301(1)(1) is amended— (1) by striking so much as precedes "exempt from a tax" and inserting the following: "(1) IN GENERAL.— Amtrak, a rail carrier subsidiary of Amtrak, and any passenger or other customer of Amtrak or such subsidiary, are"; (2) by striking "tax or fee imposed" and all that follows through "levied on it" and inserting "tax, fee, head charge, or other charge, imposed or levied by a State, political subdivision, or local taxing authority on Amtrak, a rail carrier subsidiary of Amtrak, or on persons traveling in intercity rail passenger transportation or on mail or express transportation provided by Amtrak or such a subsidiary, or on the carriage of such persons, mail, or express, or on the sale of any such transportation, or on the gross receipts derived therefrom"; and (3) by amending the last sentence thereof to read as follows: "In the case of a tax or fee that Amtrak was required to pay as of September 10, 1982, Amtrak is not exempt from such tax or fee if it was assessed before April 1, 1997.". 49 USC 24104 SEC. 209. LIMITATION ON USE OF TAX REFUND. (a) IN GENERAL. — Amtrak may not use any amount received under section 977 of the Taxpayer Relief Act of 1997— (1) for any purpose other than making payments to non- Amtrak States (pursuant to section 977(c) of that Act), or the financing of qualified expenses (as that term is defined in section 977(e)( 1) of that Act); or (2) to offset other amounts used for any purpose other than the financing of such expenses.

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