Page:United States Statutes at Large Volume 93.djvu/305

 PUBLIC LAW 96-39—JULY 26, 1979

93 STAT. 273

SEC. 704. AMENDMENTS TO MEAT IMPORT LAW.

(a) IN GENERAL.—Subsection (a) of section 2 of the Act entitled "An Act to provide for the free importation of certain wild animals, and to provide for the imposition of quotas on certain meat and meat products" (78 Stat. 594) is amended to read as follows: "(a)(1) It is the policy of the Congress that the aggregate quantity of the articles specified in items 106.10 (relating to fresh, chilled, or frozen cattle meat), 106.22 (relating to fresh, chilled, or frozen meat of sheep (except lambs)), 106.25 (relating to fresh, chilled, or frozen meat of goats), and 107.61 (relating to certain prepared fresh, chilled, or frozen beef) of the Tariff Schedules of the United States which may be imported into the United States in any calendar year beginning after December 31, 1964, should not exceed 725,400,000 pounds, increased or decreased as provided in paragraph (2). "(2) The amount referred to in paragraph (1) shall be increased or decreased for any calendar year by the same percentage that estimated average annual domestic commercial production of the articles specified in items 106.10, 106.22, and 106.25 of the Tariff Schedules of the United States in that calendar year and the two preceding calendar years increases or decreases in comparison with the average annual domestic commercial production of such articles during the years 1959 through 1963, inclusive.". (b) MINIMUM ACCESS FLOOR.—Paragraph (1) of subsection (c) of section 2 of such Act is amended by adding at the end thereof the following: "Notwithstanding the preceding sentence, no limitation proclaimed for a calendar year after 1979 shall be less than 1,200,000,000 pounds.".

19 USC 1202 note. 19 USC 1202 note.

Ante, p. 252

19 USC 1202 note.

(c) CONFORMING AMENDMENTS.—

(1) Paragraphs (1) and (2) of subsection 0)) of section 2 of such Act is amended by inserting "(1)" after "subsection (a)". (2) Subsection (c)(1) of section 2 of such Act is amended by inserting "(1)" after "subsection (a)". (3) Subsection (c)(3) of section 2 of such Act is amended by inserting "(1)" after "subsection (a)". (4) Paragraphs (2) and (3) of subsection (d) of section 2 of such Act are amended by inserting "(1)" after "subsection (a)". (d) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply to calendar years after 1979. The amendments made by subsection (c) shall take effect on January 1, 1980. TITLE VIII—TREATMENT OF DISTILLED SPIRITS Subtitle A—Tax Treatment SEC. 801. SHORT TITLE; AMENDMENT OF 1954 CODE.

Distilled Spirits. Tax Revision Act of 1979.

(a) SHORT TITLE.—This subtitle may be cited as the "Distilled 26 USC i note. Spirits Tax Revision Act of 1979". (b) AMENDMENT OF 1954 CODE.—Except as otherwise expressly provided, whenever in this subtitle 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 he made to a section or other provision of the Internal Revenue Code of 1954. 26 USC 1 et seq. SEC. 802. REPEAL OF WINE-GALLON METHOD OF TAXING DISTILLED SPIRITS. Paragraph (1) of section 5001(a) (relating to imposition, rate, and 26 USC 5001. attachment of tax) is amended to read as follows:

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