Page:United States Statutes at Large Volume 86.djvu/1319

 86 STAT. ]

PUBLIC LAW 92-581-OCT. 27, 1972

SEC. 4. (a) Section 164:(b)(2) of the Internal Revenue Code of 1954 (relating to general sales taxes) is amended by adding at the end thereof the following new subparagraph: " (E) SPECIAL, ETOLE FOR MOTOR VEHICLES.—In the case of motor vehicles, if the rate of tax exceeds the general rate, such excess shall be disregarded and the general rate shall be treated as the rate of tax." (b) The amendment made by subsection (a) shall apply to taxable years ending on or after January 1, 1971. Approved October 27, 1972.

1277 Motor vehiciesi. 26 USC i*64.

Effective date. . „

Public Law 92-581 AN ACT October 27, 1972 To amend title 37, United States Code, to extend the authority for special pay [H. R. 16925] for niiclear-iiualified naval submarine officers, authorize special pay for nuclearqualified naval surface officers, and provide special pay to certain nucleartrained and qualified enlisted members of the naval service who agree to reenlist, and for other purposes.

Be it enacted by the Senate ami House of Representatives of the United States of America in Congress assembled, That chapter 5 of Nuciear-quaiititle 37, United States Code, is amended as follows: sonnei.^^ ^*' (1) The catchline of section 312 and the corresponding item in Special pay, the chapter analysis for that section are each amended by striking *''76"sta°t'!'46i; out "submarine". 83 Stat. 12. 37 USC 301. (2) Section 312 is amended— (A) by striking out clause (2) of subsection (a); (B) by striking out "in active submarine service" in clause (5) of subsection (a) and inserting in place thereof "on active duty in connection with supervision, operation, and maintenance of naval nuclear propulsion plants"; (C) by striking out "submarine service" in subsection (c) and inserting in place thereof "duty in connection with supervision, operation, and maintenance of naval nuclear propulsion plants"; (D) by striking out "submarine" in subsection (d); and (E) by striking out "1973" in subsection (e) and inserting in place thereof "1975". (3) By adding the following new section: members " (a) Under regulations prescribed by the Secretary of Defense, an enlisted member of the naval service who— " (1) is entitled to basic pay; "(2) is currently qualified for duty in connection with the supervision, operation, and maintenance of naval nuclear propulsion plants; and "(3) has completed at least six, but not more than ten, years of active duty and executes, when eligible, a reenlistment agreement for not less than two years; may upon acceptance of the reenlistment agreement by the Secretary of the Navy or his designee, be paid a bonus not to exceed six months of the basic pay to which he was entitled at the time of his discharge or release, multiplied by the number of years or the monthly fractions thereof, of additional obligated service, not to exceed six years, or $15,000, whichever is the lesser amount.
 * §312a. Special pay: nuclear-trained and qualified enlisted

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