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 59

96 STAT. 2608

PUBLIC LAW 97-473—JAN. 14, 1983
SEC. 202. INDIAN TRIBAL GOVERNMENTS TREATED AS STATES FOR CERTAIN PURPOSES.

(a) GENERAL RULE.—Chapter 80 (relating to general rules) is
amended by adding at the end thereof the following new subchapter:
"Subchapter C—Provisions Affecting More than One Subtitle
"Sec. 7S71. Indian tribal governments treated as States for certain purposes.
26 USC 7871.

26 use 4041 et
*"»; _n
28 use 4061 et
26 USC 4251

26 USC 4481

26 USC 4911 et
**926 use 4940.

"SEC. 7871. INDIAN THIBAL GOVERNMENTS TREATED AS STATES FORCER.
TAIN PURPOSES.

"(a) GENERAL RULE.—An Indian tribal government shall be
treated as a State—
"(1) for purposes of determining whether and in what amount
any contribution or transfer to or for the use of such government (or a political subdivision thereof) is deductible under—
"(A) section 170 (relating to income tax deduction for
charitable, etc., contributions and gifts),
"(B) sections 2055 and 2106(aX2) (relating to estate tax
deduction for transfers of public, charitable, and religious
uses), or
"(C) section 2522 (relating to gift tax deduction for charitable and Bimilar gifts);
"(2) subject to subsection (b), for purposes of any exemption
from, credit or refund of, or payment with respect to, an excise
tax imposed by—
''(A) chapter 31 (relating to tax on special fuels),
"(B) chapter 32 (relating to manufacturers excise taxes),
«{Q 8UDChapter B of chapter 33 (relating to communicati0118 excise tBJ

^>

or

"A" subchapter D of chapter 36 (relating to tax on use of
certain highway vehicles);
"(3) for purposes of section 164 (relating to deduction for
taxes);
"(4) subject to subsection (c), for purposes of section 103
(relating to interest on certain governmental obligations);
"(5) for purposes of section 511(aX2XB) (relating to the taxation of colleges and universities which are agencies or instrumentalities of governments or their political subdivisions);
"(6) for purposes of—
"(A) section 37(eX9XA) (relating to certain public retirement systems),
"(B) section 41(cX4) (defining State for purposes of credit
for contribution to candidates for public offices),
"(C) section 117(bX2XA) (relating to scholarships and fellowship grants), and
"(D) section 403(bXlXAXii) (relating to the taxation of
contributions of certain employers for employee annuities);
and
"(7) for purposes of—
"(A) chapter 41 (relating to tax on excess expenditures to
influence legislation), and
"(B) subchapter A of chapter 42 (relating to private
foundations).
"(b) ADDITIONAL REQUIREMENTS FOB EXCISE TAX EXEMPTIONS.—
Paragraph (2) of subsection (a) shall apply with respect to any
transaction only if, in addition to any other requirement of this title

PUBLIC LAW 97-473-JAN. 14, 1983

96 STAT. 2609

applicable to similar transactions involving a State or political
subdivision thereof, the transaction involves the exercise of an
essential governmental function of the Indian tribal government.
"(c) ADDITIONAL REQUIREMENTS FOR TAX-EXEMPT BONDS.—
"(1) IK GENERAL.—Subsection (a) of section 103 shall apply to
any obligation (not described in paragraph (2)) issued by an
Indian tribal government (or subdivision thereof) only if such
obligation is part of an issue substantially all of the proceeds of
which are to be used in the exercise of any essential governmental function.
"(2) NO EXEMPTION FOB CERTAIN PRIVATE-ACTIVTrY BONDS.—

Subsection (a) of section 103 shall not apply to any of the
following issued by an Indian tribal government (or subdivision
thereof):
"(A) An industrial development bond (as defined in section 103(bX2)).
"(B) An obligation described in section 103UX1XA) (relating to scholarship bonds).
"(C) A mortgage subsidy bond (as defined in paragraph (1)
of section 103A(b) without regard to paragraph (2) thereof).
"(d) TREATMENT OF SUBDIVISIONS OF INDIAN TRIBAL GOVERNMENTS
AS POLITICAL SUBDIVISIONS.—For the purposes specified in subsection (a), a subdivision of an Indian tribal government shall be
treated as a political subdivision of a State if (and only if) the
Secretary determines (after consultation with the Secretary of the
Interior) that such subdivision has been delegated the right to
exercise one or more of the substantial governmental functions of
the Indian tribal government."
(b) CONFORMING AMENDMENTS RELATING TO CROSS REFERENCES.—
(1) Subsection (d) of section 41 is amended to read as follows:
"(d) CROSS REFERENCES.—

26

USC 41.

"(II For disallowance of credits to estates and trusts, see section
642(a)(2).
"(2) For treatment of Indian tribal governments as States (and the
political subdivisions of Indian tribal governments as political subdivisions of States), see section 7871."

(2) Subsection (m) of section 103 is amended to read as follows: 26 use 103.
"(m) CROSS REFERENCES.—
"For provisions relating to the taxable status of—
"(1) Certain obligations issued by Indian tribal governments (or their
subdivisions), see section 7871.
"(2) Exempt Interest dividends of regulated investment companies, see
section 852(bX5XB>.
"(3) Puerto RJcan bonds, see section 3 of the Act of March 2, 1917, as
amended (48 U.9.C. 745).
"(4) Virgin Islands insular and municipal bonds, see section 1 of the Act
of October 27, 1919 (48 U.8.C. 1403).
"(5) Certain obligations issued under title I of the Housing Act of 1949,
see section 102(g) of title I of such Act (42 V&.C 1452(g))."

(3) Section 164(0 is amended by adding at the end thereof the 26 use 164.
following new paragraph.
"(3) For treatment of taxes imposed by Indian tribal governments (or
their subdivisions), see section 7871."

(4) Section 17000 is amended by adding at the end thereof the 26 use no.
following new paragraph:

96 STAT. 2610

PUBLIC LAW 97-473—JAN. 14, 1983
"(8) For charitable contributions to or for the uu of Indian tribal governments (or their subdivisions), see section 7871."

26 use 2055.

(5) Section 2055(f) is amended by adding at the end thereof the
following new paragraph:
"(11) For treatment of gifts and bequests to or for the me of Indian
tribal governments (or their subdivisions), see section 7871."

26 use 2106.

(6) Subparagraph (P) of section 2106(a)(2) is amended to read
as follows:
"(F) CROSS REFERENCES.—
"(i) For option as to time for valuation for purposes of deduction under
this section, see section 2032.
"(ii) For exemption of certain bequests for the benefit of the United
States and for rules of construction for certain bequests, see section
2055(f).
u
(iii) For treatment of gifts and bequests to or for the use of Indian
tribal governments (or their subdivisions), see section 7871,"

26 use 2522.

(7) Subsection (d) of section 2522 is amended to read as follows:
"(d) CROSS REFERENCES.—
"(1) For exemption of certain rifts to or for the benefit of the United
States and for rules of construction with respect to certain bequests, see
section 21)55(0.
"(2) For treatment of gifts to or for the use of Indian tribal governments (or their subdivisions), see section 7871."

26 use 4227.

(8)

Section 4227 is amended to read as follows:
"SEC. 4227. CROSS REFERENCES.
"(1) For exemption for a sale to an Indian tribal government (or its
subdivision) for the exclusive use of an Indian tribal government (or its
subdivision), see section 7871.
"(2) For credit for taxes on tires and tubes, see section 6416(c)."

(9) The table of sections for subchapter G of chapter 32 is
amended by striking out the item relating to section 4227 and
inserting in lieu thereof the following new item:
"Sec. 4227. Cross references."

26 use 4484.

(10) Section 4484 is amended to read as follows:
"SEC 4484. CROSS REFERENCES.
"(1) For penalties and administrative provisions applicable to this subchapter, see subtitle F.
"(2) For exemption for uses by Indian tribal governments (or their subdivisions), see section 7871."

(11) The table of sections for subchapter D of chapter 36 is
amended by striking out the item relating to section 4484 and
inserting in lieu thereof the following new item:
"Sea 4484. Cross references."

26 use 6420.
6t2L

(12) Sections 6420(h) and 6421(j) are each amended by adding
at the end thereof the following new paragraph:
"(4) For treatment of an Indian tribal government as a State and a
subdivision of an Indian tribal government as a political subdivision of a
State), see section 7871."

26 use 6424,
6427
■

(13) Sections 6424(g) and 6427(k) are each amended by adding
at the end thereof the following new paragraph:
"(3) For treatment of an Indian tribal government as a State (and a
subdivision of an Indian tribal government as a political subdivision of a
State), see section 7871."

(c) CLERICAL AMENDMENT.—The table of subchapters for chapter
80 is amended by adding at the end thereof the following new item:
"Subchapter C. Provisions affecting more than one subtitle."