State Of New York et al v. Mnuchin et al

Filing 47

DECLARATION of Owen T. Conroy in Support re: 44 CROSS MOTION for Summary Judgment .. Document filed by State Of Connecticut, State Of New York, State of Maryland, State of New Jersey. (Attachments: # 1 Exhibit 1, # 2 Exhibit 2, # 3 Exhibit 3, # 4 Exhibit 4, # 5 Exhibit 5, # 6 Exhibit 6, # 7 Exhibit 7, # 8 Exhibit 8, # 9 Exhibit 9, # 10 Exhibit 10, # 11 Exhibit 11, # 12 Exhibit 12, # 13 Exhibit 13, # 14 Exhibit 14, # 15 Exhibit 15, # 16 Exhibit 16, # 17 Exhibit 17, # 18 Exhibit 18, # 19 Exhibit 19, # 20 Exhibit 20, # 21 Exhibit 21, # 22 Exhibit 22, # 23 Exhibit 23, # 24 Exhibit 24, # 25 Exhibit 25, # 26 Exhibit 26, # 27 Exhibit 27, # 28 Exhibit 28, # 29 Exhibit 29, # 30 Exhibit 30, # 31 Exhibit 31, # 32 Exhibit 32, # 33 Exhibit 33, # 34 Exhibit 34, # 35 Exhibit 35, # 36 Exhibit 36, # 37 Exhibit 37, # 38 Exhibit 38, # 39 Exhibit 39, # 40 Exhibit 40, # 41 Exhibit 41, # 42 Exhibit 42, # 43 Exhibit 43, # 44 Exhibit 44, # 45 Exhibit 45, # 46 Exhibit 46, # 47 Exhibit 47, # 48 Exhibit 48, # 49 Exhibit 49, # 50 Exhibit 50, # 51 Exhibit 51, # 52 Exhibit 52, # 53 Exhibit 53, # 54 Exhibit 54, # 55 Exhibit 55, # 56 Exhibit 56, # 57 Exhibit 57, # 58 Exhibit 58, # 59 Exhibit 59, # 60 Exhibit 60, # 61 Exhibit 61, # 62 Exhibit 62, # 63 Exhibit 63, # 64 Exhibit 64, # 65 Exhibit 65, # 66 Exhibit 66, # 67 Exhibit 67, # 68 Exhibit 68, # 69 Exhibit 69, # 70 Exhibit 70, # 71 Exhibit 71, # 72 Exhibit 72, # 73 Exhibit 73, # 74 Exhibit 74, # 75 Exhibit 75, # 76 Exhibit 76, # 77 Exhibit 77, # 78 Exhibit 78, # 79 Exhibit 79, # 80 Exhibit 80, # 81 Exhibit 81, # 82 Exhibit 82, # 83 Exhibit 83, # 84 Exhibit 84, # 85 Exhibit 85, # 86 Exhibit 86, # 87 Exhibit 87, # 88 Exhibit 88, # 89 Exhibit 89, # 90 Exhibit 90, # 91 Exhibit 91, # 92 Exhibit 92, # 93 Exhibit 93, # 94 Exhibit 94, # 95 Exhibit 95, # 96 Exhibit 96, # 97 Exhibit 97, # 98 Exhibit 98, # 99 Exhibit 99, # 100 Exhibit 100, # 101 Exhibit 101, # 102 Exhibit 102, # 103 Exhibit 103, # 104 Exhibit 104, # 105 Exhibit 105, # 106 Exhibit 106)(Conroy, Owen)

Exhibit 55

PUBLIC LAW 92-580-OCT. 27,1972

1276
Effective date.

SEC.

[86 STAT.

2. The amendments made by section 1 of this Act shall apply
itix respect to actions brought after the date of enactment of this

Act.
D.C. Council
Chairman, compensation.
D.C. Code 1
app.

SEC. 3. On and after the date of the enactment of this Act, the
Chairman of the District of Columbia Council shall receive compensation at the rate of $20,000 per annum.
Approved October 27, 1972.

Public Law 92-580
October 27, 1972
CH.R. 1467]

Taxes.
American Samoans.
68A Stat. 43;
72 Stat. 1607.
26 USC 152.
80 Stat. 1550.

83 Stat. 675.

Effective date.
Estate tax,
annuities.
68A Stat. 384;
80 Stat. 33.

Effective date.

72 Stat. 1672;
83 Stilt. 711,
26 USC 162
note.

AN ACT
To amend the Internal Revenue Code of 1954 with respect to personal exemptions in the case of American Samoans, and for other purposes.

Be it enacted by the Senate and House of Representatives of the
United States of America m Congress assembled, That (a) section
152(b) (3) of the Internal Kevenue Code of 1954 (defining the term
"dependent") is amended by striking out "citizen of the United States"
each place it appeal's and inserting in lieu thereof "citizen or national
of the United States".
(b) Paragraph (3) of section 873(b) of such Code (relating to
deductions in case of nonresidential alien individuals) is amended to
read as follows:
" (3) PERSONAL EXEMPTION.—The deduction for personal exemptions allowed by section 151, except that only one exemption shall
be allowed under section 151 unless the taxpayer is a resident of a
contiguous country or is a national of the United States."
(c) The amendments made by subsections (a) and (b) shall apply
to taxable years beginning after December 31,1971.
SEC. % (a) Section 2039 of the Internal Eevenue Code of 1954
(relating to estate tax treatment of annuities) is amended by adding
at the end thereof the following new subsection:
" (d) EXEMPTION OP CERTAIN ANNUITY INTERESTS CREATED BY COMMUNITY PROPERTY LAWS.—In the case of an employee on whose behalf
contributions or payments were made by his employer or former
employer under a trust or plan described in subsection (c) (1) or (2k
or toward the purchase of a contract described in subsection (c) (3),
which under subsection (c) are not considered as contributed by the
employee, if the spouse of such employee predeceases him, then, notwithstanding the provisions of this section or of any other provision
of law, there shall be excluded from the gross estate of such spouse
the value of -any interest of such spouse in such trust or plan or such
contract, .to the extent such interest—
"(1) is attributable to such contributions or payments, and
"(2) arises solely by reason of such spouse's interest in community income under the community property laws of a State,"
(b) The amendment made by subsection (a) shall apply with
respect to estates of decedents for which the period prescribed by
the Internal Eevenue Code of 1954 for filing of a claim for credit
or refund of an overpayment of estate tax ends on or after the date
of enactment of this Act. No interest shall be allowed or paid on
any overpayment of estate tax resulting from the application of the
amendment made by subsection (a) for any period prior to the
expiration of the one hundred and eightieth day following the date
of the enactment of this Act.
SEC. 3. Section 97 of the Teclmical Amendments Act of 1958 is
amended by striking out "January 1, 1971" and inserting in lieu
thereof "January 1, 1973".

I

86

STAT.

]

PUBLIC LAW 92-581-GCT. 27, 1972

SEC. 4. (a) Section 161(b) (2) of the Internal Revenue Code of
isutt ^rtuauiug tA< general saj.es UMMSSJ is iuiieuueu uy uuuuig au me cuu

thereof the following new subparagraph:
"(E) SPECIAL ROTE FOB 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 vehicle
78 Stat. 40.
26 USC 164.

am

Effective date.

»

Public Law 92-581
AN ACT

To amend title 37, United States Code, to extend the authority for special pay
for nuclear-qualified naval submarine officers, authorize special pay for nncJearqnalified 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 and House of Representatives of the
United States of America in Congress assembled, That chapter 5 of
title 37, United States Code, is amended as follows:
(1) The catchline of section 812 and the corresponding item in
the chapter analysis for that section are each amended by striking
out "submarine".
(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:
"§312a. Special pay: nuclear-trained and qualified enlisted
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.

October 27, 1972
[H. R. 16925]

Nuclear-quail"
flod naval personnel.
Special ^ay,
extension.
76 Stat. 461;
83 Stat. 12.
37 USC 301,

m
&*