Page:United States Statutes at Large Volume 88 Part 2.djvu/143

 88

STAT.]

PUBLIC LAW 93-484-OCT. 26, 1974

1459

bank, mutual savings bank, savings and loan association, building and loan association, cooperative bank or homestead association as a penalty for premature withdrawal of funds from a time savings account, certificate of deposit, or similar class of deposit." (b) The amendment made by this section applies to taxable years beginning after December 31, 1972. Approved October 26, 1974.

26 USC 62 note.

Public Law 93-484 AN ACT To suspend for a temporary period the import duty on certain horses, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That subpart B of part 1 of the appendix to the Tariff Schedules of the United States (19 U.S.C. 1202) is amended by inserting immediately before item 903.90 the following new items:

903.50 903.51

Horses, other than for Immediate slaughter (provided for in part 1, schedule 1): Valued not over $150 per head (item 100.73)

Free

No change

Free

No change

H o r s e s, duty s u s p e n s i o n; Social Security Act, amendments.

On or before

Valued over $150 per head (item 100.74).

October 26, 1974 [H. R. 13631]

On or before 6/30/76

SEC. 2. The amendment made by the first section of this Act shall %^^\^sc\202^' apply with respect to articles entered, or withdrawn from warehouse, note. for consumption on or after the date of the enactment of this Act. Provider ReimSEC. 3. (a) Section 1878(f) of the Social Security Act is amended bursement Review to read as follows: Board, d e c i s i o n s, " (f)(1) A decision of the Board shall be final unless the Secretary, review.s e 13950C). 42 u on his own motion, and within 60 days after the provider of services is notified of the Board's decision, reverses, affirms, or modifies the Board's decision. Providers shall have the right to obtain judicial review of any final decision of the Board, or of any reversal, affirmance, or modification by the Secretary, by a civil action commenced within 60 days of the date on which notice of any final decision by the Board or of any reversal, affirmance, or modification by the Secretary is received. Such action shall be brought in the district court of the United States for the judicial district in which the provider is located or in the District Court for the District of Columbia and shall be tried pursuant to the applicable provisions under chapter 7 of title 5, United States Code, notwithstanding any other provisions 5 USC 701. in section 205. 42 USC 405. " (2) Where a provider seeks judicial review pursuant to paragraph J u d i c i a l review. (1), the amount in controversy shall be subject to annual interest beginning on the first day of the first month beginning after the 180day period as determined pursuant to subsection (a)(3) and equal to the rate of return on equity capital established by regulation pursuant to section 1861(v)(1)(B) and in effect at the time the civil action 42 USC 1395X. authorized under paragraph (1) is commenced, to be awarded by the reviewing court in favor of the prevailing party. "(3) No interest awarded pursuant to paragraph (2) shall be deemed income or cost for the purposes of determining reimbursement due providers under this Act." 42 (b) The amendment made by subsection (a) shall be applicable to note. u s e 139500 cost reports of providers of services for accounting periods ending on or after June 30, 1973.

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