80 STAT. ]
PUBLIC LAW 89-574-SEPT. 13, 1966
imposed under section 4061(a)(2) of the Internal Revenue Code of 1954 if such section imposed a tax at the rate of 1 per centum plus such additional amounts as are appropriated irom the general lund to the highway trust fund for such purposes, but the total of all appropriations made from such fund to carry out these sections and provisions of law shall never exceed the total of all appropriations made to such fund based on the imposition of such tax plus such additional amounts as are appropriated from the general fund to the highway trust fund for such purposes." (2) The analysis of chapter 1 of title 23, United States Code, is amended by adding at the end thereof the following:
769
^^ s*^*- ^^e.
26 USC 4061.
"137. Limitation on authorization of appropriations for certain purposes." EMERGENCY
RELIEF
SEC. 9. (a) The last proviso of subsection (f) of section 120 of title 23 of the United States Code is amended by inserting after "park ^^ ^*^** ^°^°roads and trails," the following: "parkways, public lands highways, public lands development roads and trails,". (b) Subsection (c) of section 125 of title 23 of the United States ^^ ^'^'- "2Code is amended by inserting after "park roads and trails," the following: "parkways, public lands highways, public lands development roads and trails,". (c) The second sentence of subsection (a) of section 125 of title 23 of Appropriation. the United States Code is amended to read as follows: "Subject to the following limitations, there is hereby authorized to be appropriated such sums as may be necessary to establish the fund authorized by this section and to replenish it on an annual basis: (1) not more than $50,000,000 is authorized to be expended in any one fiscal year to carry out this section except that if in any fiscal year the total of all expenditures under this section is less than $50,000,000, the unexpended balance of such amount shall remain available for expenditure during the next two succeeding fiscal years in addition to amounts otherwise available to carry out this section in such years, and (2) 60 per centum of the expenditures under this section for any fiscal year are authorized to be appropriated from the Highway Trust Fund and the remain- oausc* 120^ ote ing 40 per centum of such expenditures are authorized to be appropriated only from any moneys in the Treasury not otherwise appropriated." (d) The amendments made by this section shall take effect July 1, Elective date. 1966. STUDY OF ADVANCE ACQUISITION OF R I G H T S - O F - W A Y
SEC. 10. The Secretary of Commerce is authorized and directed to make a full and complete investigation and study of the advance acquisition of rights-of-way for future construction of highways on the Federal-aid highway systems, with particular reference to the provision of adequate time for the removal and disposal of improvements located on rights-of-way and the relocation of affected individuals, businesses, institutions, and organizations, the tax status of such property after acquisition and before its use for highway purposes, and the methods for financing advance right-of-way acquisition by both the State governments and the Federal Government, including the possible creation of revolving funds for such purpose. The Secretary ^^po^t to shall submit a report of the results of such study to Congress not later °'^^"^^' than July 1, 1967, together with his recommendations.
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