Public Law 95–502

The Upper Mississippi River Basin Commission

42 USC 1962b-3 note.

(referred to in this section as the “Commission”) shall prepare a comprehensive master plan for the management of the Upper Mississippi River System in cooperation with the appropriate Federal, State, and local officials. The Commission shall publish a preliminary plan not

Preliminary plan.

Final plan, submittal to Congress.

later than January 1, 1981. The Commission shall hold public hearings on the preliminary plan in each State which would be affected by the plan, shall review all comments presented at such hearings or submitted in writing to the Commission, and, after making any revisions in the plan it decides are necessary, submit to Congress a final master plan not later than January 1, 1982. All decisions of the Commission related to the master plan shall be made by a two-thirds majority vote of the Commission.

The Commission shall provide for public participation in the development, revision, and implementation of said plan and shall encourage and assist such participation. The Commission shall, within

Publication in Federal Register.

150 days after the date of enactment of this Act, publish guidelines in the Federal Register for public participation in the development, revision, and implementation of the plan. The final master plan shall not be implemented without the express approval of the plan by an Act of Congress enacted after the date of enactment of this Act. After such approval, no change may be made in the master plan except as may be provided by an Act of Congress enacted after the date of enactment of the Act approving the master plan. No person shall engage in any activity which violates any provision of the plan or which is inconsistent (as determined under regulations promulgated by the Commission) with the plan.

The Commission, in developing the plan, shall identify the various economic, recreational, and environmental objectives of the Upper Mississippi River System, recommend guidelines to achieve such objectives, and propose methods to assure compliance with such guidelines and coordination of future management decisions affecting the Upper Mississippi River System, and include with the proposed master plan any legislative proposals which may be necessary to carry out such recommendations and achieve such objectives.

For the purposes of developing the plan, the Commission shall conduct such studies as it deems necessary to carry out its responsibilities under this section, utilizing, to the fullest extent possible, the resources and results of the Upper Mississippi River resources management (GREAT) study conducted pursuant to section 117 of the Water Resources Development Act of 1976 (Public Law

90 Stat. 2924.

94–587) and of other ongoing or past studies. The Commission may request appropriate Federal, State, or local agencies to prepare such studies. Any Federal agency to which such a request is submitted may conduct any such study for the purpose of this section.

Studies conducted pursuant to this section shall include, but not be limited to, the following:

Any Secretary responsible for conducting a study under subsection (e) of this section, and other studies conducted under this section, shall produce one or more draft reports containing study conclusions and appropriate appendix materials and shall present the reports to the Commission for approval and inclusion in the master plan process.

To carry out the provisions of this section, there are authorized

Appropriation authorization.

to be appropriated to the Commission, through the United States Water Resources Council, $12,000,000. The Commission is authorized to transfer funds to such Federal, State, or local government agencies as it deems necessary to carry out the studies and analysis authorized by this section.

For purposes of this section, the Lipper Mississippi River System consists of those river reaches containing commercial navigation channels on the Mississippi River main stem north of Cairo, Illinois, the Minnesota River, Minnesota; Black River, Wisconsin; Saint Croix River, Minnesota and Wisconsin; Illinois River and Waterway, Illinois; and Kaskaskia River, Illinois.

No replacement, construction, or rehabilitation that expands the navigation capacity of locks, dams, and channels shall be undertaken by the Secretary of the Army to increase the navigation capacity of the Upper Mississippi River System, until the master plan prepared pursuant to this section has been approved by the Congress except as provided in section 102 and except for necessary operating and maintenance activities.

The lock and dam authorized pursuant to section 102 shall be designed and constructed to provide for possible future expansion. All other construction activities initiated by the Secretary of the Army on the Upper Mississippi River north of Cairo, Illinois, and on the Illinois River north of Grafton, Illinois, shall be initiated only in accordance with the guidelines set forth in the master plan.

The Secretary of the Army, acting through the Chief of Engineers, is authorized to replace locks and dam 26, Mississippi River, Alton, Illinois, and Missouri, by constructing a new dam and a single, one-hundred-and-ten-foot by one-thousand-two-hundred-foot lock at a location approximately two miles downstream from the existing dam, substantially in accordance with the recommendations of the Chief of Engineers in his report on such project dated July 31, 1976, at an estimated cost of $421,000,000.

The Secretary of the Army, acting through the Chief of Engineers, is authorized to replace, at Federal expense as a part of project costs authorized in subsection (a) terrestrial wildlife habitat inundated as a result of the construction of the project on an acre-for-acre basis in the respective States of Missouri and Illinois and to manage such lands as are thus acquired by the Secretary for wildlife protection purposes. The Secretary is further authorized to provide project-related recreation development on or in the vicinity of Ellis Island, Missouri, that requires no separable project lands and includes facilities such as roads, parking lots, walks, picnic areas, a boat launching ramp, and a beach, at an estimated cost of $4,000,000 to be cost shared with the State of Missouri and administered in accordance with the provisions of the Federal Water Project Recreation Act and undertaken

16 USC 460l-12 note.

independently of the navigation feature of the project.

The project depth of the channel above Cairo, Illinois, on the Mississippi River shall not exceed 9 feet, and neither the Secretary of the Army nor any other Federal official shall study the feasibility of deepening the navigation channels in the Minnesota River, Minnesota; Black River, Wisconsin; Saint Croix River, Minnesota and Wisconsin; the Mississippi River north of Cairo, Illinois; the Kaskaskia River, Illinois; and the Illinois River and Waterway, Illinois, unless specifically authorized by an Act of Congress enacted after the date of enactment of this Act.

In General.—

Chapter 31 of the Internal Revenue Code of

26 USC 4041.

1954 (relating to special fuels) is amended by adding at the end thereof the following new section:

“SEC. 4042. TAX ON FUEL USED IN COMMERCIAL TRANSPORTATION ON INLAND WATERWAYS.

“(a)“(a)

In General.—There is hereby imposed a tax on any liquid used during any calendar quarter by any person as a fuel in a vessel in commercial waterway transportation.

#

“(b)“(b)

Amount of Tax.—

The tax imposed by subsection (a) shall be determined from the following table:

“If the use occurs—	The tax is—
“After September 30, 1980 and before October 1, 1981	4 cents a gallon
“After September 30, 1981 and before October 1, 1983	6 cents a gallon
“After September 30, 1983 and before October 1, 1985	8 cents a gallon
“After September 30, 1985	10 cents a gallon

#

“(c)“(c)

Exemptions.—

“(1)“(1)

Deep-draft ocean-going vessels.—

The tax imposed by subsection (a) shall not apply with respect to any vessel designed primarily for use on the high seas which has a draft of more than 12 feet.

#

“(2)“(2)

Passenger vessels.—

The tax imposed by subsection (a) shall not apply with respect to any vessel used primarily for the transportation of persons.

#

“(3)“(3)

Use by state or local government in transporting property in a state or local business.—

Subparagraph (B) of subsection (d)(1) shall not apply with respect to use by a State or political subdivision thereof.

#

“(4)“(4)

Use in moving lash and seabee ocean-going barges.—

The tax imposed by subsection (a) shall not apply with respect to use for movement by tug of exclusively LASH (Lighter-aboard-ship) and SEABEE ocean-going barges released by their ocean-going carriers solely to pick up or deliver international cargoes.

#

#

“(d)“(d)

Definitions.—

For purposes of this section—

“(1)“(1)

Commercial waterway transportation.—

The term ‘commercial waterway transportation’ means any use of a vessel on any inland or intracoastal waterway of the United States—

“(A)“(A)

in the business of transporting property for compensation or hire, or

#

“(B)“(B)

in transporting property in the business of the owner, lessee, or operator of the vessel (other than fish or other aquatic animal life caught on the voyage).

#

#

“(2)“(2)

Inland or intracoastal waterway of the united states.—

The term ‘inland or intracoastal waterway of the United States’ means any inland or intracoastal waterway of the United States which is described in section 206 of the Inland Waterways Revenue Act of 1978.

#

“(3)“(3)

Person.—

The term ‘person’ includes the United States, a State, a political subdivision of a State, or any agency or instrumentality of any of the foregoing.

#

#

“(e)“(e)

Date for Filing Return.—

The date for filing the return of the tax imposed by this section for any calendar quarter shall be the last day of the first month following such quarter.”.

#

#

Technical Amendment.—

Section 4293 of such Code (relating

26 USC 4293.

to exemption for United States and possessions) is amended by striking out “chapters 31 and 32” and inserting in lieu thereof “section 4041, chapter 32”.

Clerical Amendment.—

The table of sections for chapter 31 of such Code is amended by adding at the end thereof the following new item:

Effective Date.—

The amendments made by this section shall

26 USC 4042 note.

take effect on October 1, 1980.

Creation of Trust Fund.—

There is established in the Treasury of the United States a trust fund to be known as the “Inland Waterways Trust Fund” (hereinafter in this title referred to as the “Trust Fund”), consisting of such amounts as may be appropriated or credited to the Trust Fund as provided in this section.

Transfer to Trust Fund of Amounts Equivalent to Certain Taxes.—

Management of Trust Fund.—

In General.—

Amounts in the Trust Fund shall be available, as provided by appropriations Acts, for making construction and rehabilitation expenditures for navigation on the inland and intracoastal waterways of the United States described in section 206 of this Act. No amount may be appropriated out of the Trust Fund unless the law authorizing the expenditure for which the amount is appropriated explicitly provides that the appropriation is to be made out of the Trust Fund.

Expenditures Must Be Otherwise Authorized by Law.—

Nothing in this section shall be deemed to authorize any program, project, or other activity not otherwise authorized by law.

Study Directed.—

The Secretary of Transportation and the Secretary of Commerce, in consultation with the Secretary of the Treasury, the Secretary of Agriculture, the Secretary of Energy, the Attorney General of the United States, the Secretary of the Army, the Chairman of the Water Resources Council, and the Director of the Office of Management and Budget, shall—

Such study shall include (but shall not be limited to) a consideration of the matters listed in subsections (b), (c), (d), (e), and (f) of this section.

Considerations Relating to the Taxing Mechanism.—

Considerations Relating to Economic Effects.—

The economic effects of waterway user taxes and charges on—

Considerations Relating to Economic Feasibility of Waterway Improvement Projects; Level of Benefits from Waterway Expenditures.—

Considerations Relating to Federal Assistance.—

Considerations Relating to Policy and Future Development.—

The effects of inland waterway user taxes and charges on—

Inland Waterway User Taxes and Charges Defined.—

For purposes of this section, the term “inland waterway user taxes and charges” means taxes imposed on the use of the inland and intracoastal waterways of the United States and all alternatives to such taxes.

Report.—

Not later than September 30, 1981, the Secretary of Transportation shall transmit to Congress a final report of the study required by this section, together with his findings and recommendations (including necessary legislation) and the findings and recommendations of the Secretary of Commerce, the Secretary of the Treasury, the Secretary of Agriculture, the Secretary of Energy, the Attorney General of the United States, the Secretary of the Army, the Chairman of the Water Resources Council, and the Director or the Office of Management and Budget.

Authorization of Appropriations.—

There are hereby authorized to be appropriated from time to time to the Secretary of Transportation such sums, not to exceed $8,000,000 in the aggregate, as may be necessary to carry out the study required by this section.

Alabama-Coosa Rivers: From junction with the Tombigbee River at river mile (hereinafter referred to as RM) 0 to junction with Coosa River at RM 314.

Allegheny River: From confluence with the Monongahela River to form the Ohio River at RM 0 to the head of the existing project at East Brady. Pennsylvania, RM 72.

Apalachicola-Chattahoochee and Flint Rivers: Apalachicola River from mouth at Apalachicola Bay (intersection with the Gulf Intracoastal Waterway) RM 0 to junction with Chattachoochee and Flint Rivers at RM 107.8. Chattachoochee River from junction with Apalachicola and Flint Rivers at RM 0 to Columbus, Georgia, at RM 155 and Flint River, from junction with Apalachicola and Chattahoochee Rivers at RM 0 to Bainbridge, Georgia, at RM 28.

Arkansas River (McClellan-Kerr Arkansas River Navigation System): From junction with Mississippi River at RM 0 to port of Catoosa, Oklahoma, at RM 448.2.

Atchafalaya River: From RM 0 at its intersection with the Gulf Intracoastal Waterway at Morgan City, Louisiana, upstream to junction with Red River at RM 116.8.

Atlantic Intracoastal Waterway: Two inland water routes approximately paralleling the Atlantic coast between Norfolk, Virginia, and Miami, Florida, for 1,192 miles via both the Albermarle and Chesapeake Canal and Great Dismal Swamp Canal routes.

Black Warrior-Tombigbee-Mobile Rivers: Black Warrior River System from RM 2.9, Mobile River (at Chickasaw Creek) to confluence with Tombigbee River at RM 45. Tombigbee River (to Demopolis at RM 215.4) to port of Birmingham, RM’s 374–411 and upstream to head of navigation on Mulberry Fork (RM 429.6), Locust Fork (RM 407.8). and Sipsey Fork (RM 430.4).

Columbia River (Columbia-Snake Rivers Inland Waterways): From The Dalles at RM 191.5 to Pasco, Washington (McNary Pool), at RM 330, Snake River from RM 0 at the mouth to RM 231.5 at Johnson Bar Landing, Idaho.

Cumberland River: Junction with Ohio River at RM 0 to head of navigation, upstream to Carthage, Tennessee, at RM 313.5.

Green and Barren Rivers: Green River from junction with the Ohio River at RM 0 to head of navigation at RM 149.1.

Gulf Intracoastal Waterway: From St. Mark’s River, Florida, to Brownsville, Texas, 1,134.5 miles.

Illinois Waterway (Calumet-Sag Channel): From the junction of the Illinois River with the Mississippi River RM 0 to Chicago Harbor at Lake Michigan, approximately RM 350.

Kanawha River: From junction with Ohio River at RM 0 to RM 90.6 at Deepwater, West Virginia.

Kaskaskia River: From junction with the Mississippi River at RM 0 to RM 36.2 at Fayetteville, Illinois.

Kentucky River: From junction with Ohio River at RM 0 to confluence of Middle and North Forks at RM 258.6.

Lower Mississippi River: From Baton Rouge, Louisiana, RM 233.9 to Cairo, Illinois, RM 953.8.

Upper Mississippi River: From Cairo, Illinois, RM 953.8 to Minneapolis, Minnesota, RM 1,811.4.

Missouri River: From junction with Mississippi River at RM 0 to Sioux City, Iowa, at RM 734.8.

Monongahela River: From junction with Allegheny River to form the Ohio River at RM 0 to junction of the Tygart and West Fork Rivers, Fairmont, West Virginia, at RM 128.7.

Ohio River: From junction with the Mississippi River at RM 0 to junction of the Allegheny and Monongahela Rivers at Pittsburgh, Pennsylvania, at RM 981.

Ouachita-Black Rivers: From the mouth of the Black River at its junction with the Red River at RM 0 to RM 351 at Camden, Arkansas.

Pearl River: From junction of West Pearl River with the Rigolets at RM 0 to Bogalusa, Louisiana, RM 58.

Red River: From RM 0 to the mouth of Cypress Bayou at RM 236.

Tennessee River: From junction with Ohio River at RM 0 to confluence with Holstein and French Rivers at RM 652.

White River: From RM 9.8 to RM 255 at Newport, Arkansas.

Willamette River: From RM 21 upstream of Portland, Oregon, to Harrisburg, Oregon, at RM 194.

Section 513 of the Internal Revenue Code of 1954 (defining unrelated trade or business) is amended by adding at the end thereof the following new subsection:

“(f)“(f)

Certain Bingo Games.—

(1)(1)

“In general.—

The term ‘unrelated trade or business’ does not include any trade or business which consists of conducting bingo games.

#

“(2)“(2)

Bingo game defined.—

For purposes of paragraph (1), the term ‘bingo game’ means any game of bingo—

“(A)“(A)

of a type in which usually—

“(i)“(i)

the wagers are placed,

#

“(ii)“(ii)

the winners are determined, and

#

“(iii)“(iii)

the distribution of prizes or other property is made,

#

in the presence of all persons placing wagers in such game,

#

“(B)“(B)

the conducting of which is not an activity ordinarily carried out on a commercial basis, and

#

“(C)“(C)

the conducting of which does not violate any State or local law.”

#

#

#

The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 1969.

Paragraph (3) of section 527(c) of the Internal Revenue

26 USC 527.

Code of 1954 (defining exempt function income) is amended by striking out “or” at the end of subparagraph (B), by adding “or” at the end of subparagraph (C), and by inserting after subparagraph (C) the following new subparagraph:

“(D)“(D)

proceeds from the conducting of any bingo game (as defined in section 513(f)(2)),”.

#