 
 CHAPTER 70--STRENGTHENING AND IMPROVEMENT OF ELEMENTARY AND SECONDARY 
                                 SCHOOLS
 
                       SUBCHAPTER VIII--IMPACT AID
 
Sec. 7702. Payments relating to Federal acquisition of real 
        property
        

(a) In general

    Where the Secretary, after consultation with any local educational 
agency and with the appropriate State educational agency, determines for 
a fiscal year ending prior to October 1, 2003--
        (1) that the United States owns Federal property in the local 
    educational agency, and that such property--
            (A) has been acquired by the United States since 1938;
            (B) was not acquired by exchange for other Federal property 
        in the local educational agency which the United States owned 
        before 1939; and
            (C) had an assessed value (determined as of the time or 
        times when so acquired) aggregating 10 percent or more of the 
        assessed value of--
                (i) all real property in the local educational agency 
            (similarly determined as of the time or times when such 
            Federal property was so acquired); or
                (ii) all real property in the local educational agency 
            as assessed in the first year preceding or succeeding 
            acquisition, whichever is greater, only if--
                    (I) the assessment of all real property in the local 
                educational agency is not made at the same time or times 
                that such Federal property was so acquired and assessed; 
                and
                    (II) State law requires an assessment be made of 
                property so acquired; and

        (2) that such agency is not being substantially compensated for 
    the loss in revenue resulting from such ownership by increases in 
    revenue accruing to the agency from the conduct of Federal 
    activities with respect to such Federal property,

then such agency shall be eligible to receive the amount described in 
subsection (b) of this section.

(b) Amount

                           (1) In general

        (A)(i)(I) Subject to subclauses (II) and (III), the amount that 
    a local educational agency shall be paid under subsection (a) of 
    this section for a fiscal year shall be calculated in accordance 
    with paragraph (2).
        (II) Except as provided in subclause (III), the Secretary may 
    not reduce the amount of a payment under this section to a local 
    educational agency for a fiscal year by (aa) the amount equal to the 
    amount of revenue, if any, the agency received during the previous 
    fiscal year from activities conducted on Federal property eligible 
    under this section and located in a school district served by the 
    agency, including amounts received from any Federal department or 
    agency (other than the Department of Education) from such 
    activities, by reason of receipt of such revenue, or (bb) any other 
    amount by reason of receipt of such revenue.
        (III) If the amount equal to the sum of (aa) the proposed 
    payment under this section to a local educational agency for a 
    fiscal year and (bb) the amount of revenue described in subclause 
    (II)(aa) received by the agency during the previous fiscal year, 
    exceeds the maximum amount the agency is eligible to receive under 
    this section for the fiscal year involved, then the Secretary shall 
    reduce the amount of the proposed payment under this section by an 
    amount equal to such excess amount.
        (ii) For purposes of clause (i), the amount of revenue that a 
    local educational agency receives during the previous fiscal year 
    from activities conducted on Federal property shall not include 
    payments received by the agency from the Secretary of Defense to 
    support--
            (I) the operation of a domestic dependent elementary or 
        secondary school; or
            (II) the provision of a free public education to dependents 
        of members of the Armed Forces residing on or near a military 
        installation.

        (B) If funds appropriated under section 7714(a) of this title 
    are insufficient to pay the amount determined under subparagraph 
    (A), the Secretary shall calculate the payment for each eligible 
    local educational agency in accordance with subsection (h) of this 
    section.
        (C) Notwithstanding any other provision of this subsection, a 
    local educational agency may not be paid an amount under this 
    section that, when added to the amount such agency receives under 
    section 7703(b) of this title, exceeds the maximum amount that such 
    agency is eligible to receive for such fiscal year under section 
    7703(b)(1)(C) of this title, or the maximum amount that such agency 
    is eligible to receive for such fiscal year under this section, 
    whichever is greater.

      (2) Application of current levied real property tax rate

        In calculating the amount that a local educational agency is 
    eligible to receive for a fiscal year, the Secretary shall apply the 
    current levied real property tax rate for current expenditures 
    levied by fiscally independent local educational agencies, or 
    imputed for fiscally dependent local educational agencies, to the 
    current annually determined aggregate assessed value of such 
    acquired Federal property.

            (3) Determination of aggregate assessed value

        Such aggregate assessed value of such acquired Federal property 
    shall be determined on the basis of the highest and best use of 
    property adjacent to such acquired Federal property as of the time 
    such value is determined, and provided to the Secretary, by the 
    local official responsible for assessing the value of real property 
    located in the jurisdiction of such local educational agency for the 
    purpose of levying a property tax.

(c) Applicability to Tennessee Valley Authority Act

    For the purpose of this section, any real property with respect to 
which payments are being made under section 13 of the Tennessee Valley 
Authority Act of 1933 [16 U.S.C. 831l] shall not be regarded as Federal 
property.

(d) Ownership by United States

    The United States shall be deemed to own Federal property for the 
purposes of this chapter, where--
        (1) prior to the transfer of Federal property, the United States 
    owned Federal property meeting the requirements of subparagraphs 
    (A), (B), and (C) of subsection (a)(1) of this section; and
        (2) the United States transfers a portion of the property 
    referred to in paragraph (1) to another nontaxable entity, and the 
    United States--
            (A) restricts some or any construction on such property;
            (B) requires that the property be used in perpetuity for the 
        public purposes for which the property was conveyed;
            (C) requires the grantee of the property to report to the 
        Federal Government (or its agent) regarding information on the 
        use of the property;
            (D) except with the approval of the Federal Government (or 
        its agent), prohibits the sale, lease, assignment, or other 
        disposal of the property unless such sale, lease, assignment, or 
        other disposal is to another eligible government agency; and
            (E) reserves to the Federal Government a right of reversion 
        at any time the Federal Government (or its agent) deems it 
        necessary for the national defense.

(e) Local educational agency containing Forest Service land and serving 
        certain counties

    Beginning with fiscal year 1995, a local educational agency shall be 
deemed to meet the requirements of subsection (a)(1)(C) of this section 
if such local educational agency meets the following requirements:

          (1) Acreage and acquisition by the Forest Service

        The local educational agency serves a school district that 
    contains between 20,000 and 60,000 acres of land that has been 
    acquired by the Forest Service of the Department of Agriculture 
    between 1915 and 1990, as demonstrated by written evidence from the 
    Forest Service satisfactory to the Secretary.

                         (2) County charter

        The local educational agency serves a county chartered under 
    State law in 1875 or 1890.

(f) Special rule

    (1) Beginning with fiscal year 1994, and notwithstanding any other 
provision of law limiting the period during which fiscal year 1994 funds 
may be obligated, the Secretary shall treat the local educational agency 
serving the Wheatland R-II School District, Wheatland, Missouri, as 
meeting the eligibility requirements of section 2(a)(1)(C) of the Act of 
September 30, 1950 (Public Law 874, 81st Congress) (as such section was 
in effect on the day preceding October 20, 1994) (20 U.S.C. 
237(a)(1)(C)) or subsection (a)(1)(C) of this section.
    (2) For each fiscal year beginning with fiscal year 1999, the 
Secretary shall treat the Webster School District, Day County, South 
Dakota as meeting the eligibility requirements of subsection (a)(1)(C) 
of this section.
    (3) For each fiscal year beginning with fiscal year 2000, the 
Secretary shall treat the Central Union, California; Island, California; 
Hill City, South Dakota; and Wall, South Dakota local educational 
agencies as meeting the eligibility requirements of subsection (a)(1)(C) 
of this section.
    (4) For the purposes of payments under this section for each fiscal 
year beginning with fiscal year 2000, the Secretary shall treat the Hot 
Springs, South Dakota local educational agency as if it had filed a 
timely application under this section for fiscal year 1994 if the 
Secretary has received the fiscal year 1994 application, as well as 
Exhibits A and B not later than December 1, 1999.
    (5) For purposes of payments under this section for each fiscal year 
beginning with fiscal year 2000, the Secretary shall treat the Hueneme, 
California local educational agency as if it had filed a timely 
application under this section if the Secretary has received the fiscal 
year 1995 application not later than December 1, 1999.

(g) Former districts

                           (1) In general

        Where the school district of any local educational agency 
    described in paragraph (2) is formed at any time after 1938 by the 
    consolidation of two or more former school districts, such agency 
    may elect (at any time such agency files an application under 
    section 7705 of this title) for any fiscal year after fiscal year 
    1994 to have (A) the eligibility of such local educational agency, 
    and (B) the amount which such agency shall be eligible to receive, 
    determined under this section only with respect to such of the 
    former school districts comprising such consolidated school 
    districts as such agency shall designate in such election.

               (2) Eligible local educational agencies

        A local educational agency referred to in paragraph (1) is any 
    local educational agency that, for fiscal year 1994 or any preceding 
    fiscal year, applied for and was determined eligible under section 
    2(c) of the Act of September 30, 1950 (Public Law 874, 81st 
    Congress) as such section was in effect for such fiscal year.

(h) Payments with respect to fiscal years in which insufficient funds 
        are appropriated.

    For any fiscal year for which the amount appropriated under section 
7714(a) of this title is insufficient to pay to each eligible local 
educational agency the full amount determined under subsection (b) of 
this section, the Secretary shall make payments to each local 
educational agency under this section as follows:

           (1) Foundation payments for pre-1995 recipients

        (A) In general

            The Secretary shall first make a foundation payment to each 
        local educational agency that is eligible to receive a payment 
        under this section for the fiscal year involved and was eligible 
        to receive a payment under section 2 of the Act of September 30, 
        1950 (Public Law 874, 81st Congress) (as such section was in 
        effect on the day preceding October 20, 1994) for any of the 
        fiscal years 1989 through 1994.

        (B) Amount

            The amount of a payment under subparagraph (A) for a local 
        educational agency shall be equal to 38 percent of the local 
        educational agency's maximum entitlement amount under section 2 
        of the Act of September 30, 1950, for fiscal year 1994 (or if 
        the local educational agency was not eligible to receive a 
        payment under such section 2 for fiscal year 1994, the local 
        educational agency's maximum entitlement amount under such 
        section 2 for the most recent fiscal year preceding 1994).

        (C) Insufficient appropriations

            If the amount appropriated under section 7714(a) of this 
        title is insufficient to pay the full amount determined under 
        this paragraph for all eligible local educational agencies for 
        the fiscal year, then the Secretary shall ratably reduce the 
        payment to each local educational agency under this paragraph.

                  (2) Payments for 1995 recipients

        (A) In general

            From any amounts remaining after making payments under 
        paragraph (1) for the fiscal year involved, the Secretary shall 
        make a payment to each eligible local educational agency that 
        received a payment under this section for fiscal year 1995.

        (B) Amount

            The amount of a payment under subparagraph (A) for a local 
        educational agency shall be determined as follows:
                (i) Calculate the difference between the amount 
            appropriated to carry out this section for fiscal year 1995 
            and the total amount of foundation payments made under 
            paragraph (1) for the fiscal year.
                (ii) Determine the percentage share for each local 
            educational agency that received a payment under this 
            section for fiscal year 1995 by dividing the assessed value 
            of the Federal property of the local educational agency for 
            fiscal year 1995 determined in accordance with subsection 
            (b)(3) of this section, by the total eligible national 
            assessed value of the eligible Federal property of all such 
            local educational agencies for fiscal year 1995, as so 
            determined.
                (iii) Multiply the percentage share described in clause 
            (ii) for the local educational agency by the amount 
            determined under clause (i).

                    (3) Subsection (i) recipients

        From any funds remaining after making payments under paragraphs 
    (1) and (2) for the fiscal year involved, the Secretary shall make 
    payments in accordance with subsection (i) of this section.

                         (4) Remaining funds

        From any funds remaining after making payments under paragraphs 
    (1), (2), and (3) for the fiscal year involved--
            (A) the Secretary shall make a payment to each local 
        educational agency that received a foundation payment under 
        paragraph (1) for the fiscal year involved in an amount that 
        bears the same relation to 25 percent of the remainder as the 
        amount the local educational agency received under paragraph (1) 
        for the fiscal year involved bears to the amount all local 
        educational agencies received under paragraph (1) for the fiscal 
        year involved; and
            (B) the Secretary shall make a payment to each local 
        educational agency that is eligible to receive a payment under 
        this section for the fiscal year involved in an amount that 
        bears the same relation to 75 percent of the remainder as a 
        percentage share determined for the local educational agency (in 
        the same manner as percentage shares are determined for local 
        educational agencies under paragraph (2)(B)(ii)) bears to the 
        percentage share determined (in the same manner) for all local 
        educational agencies eligible to receive a payment under this 
        section for the fiscal year involved, except that for the 
        purpose of calculating a local educational agency's assessed 
        value of the Federal property, data from the most current fiscal 
        year shall be used.

(i) Special payments

                           (1) In general

        For any fiscal year beginning with fiscal year 2000 for which 
    the amount appropriated to carry out this section exceeds the amount 
    so appropriated for fiscal year 1996 and for which subsection 
    (b)(1)(B) of this section applies, the Secretary shall use the 
    remainder described in subsection (h)(3) of this section for the 
    fiscal year involved (not to exceed the amount equal to the 
    difference between (A) the amount appropriated to carry out this 
    section for fiscal year 1997 and (B) the amount appropriated to 
    carry out this section for fiscal year 1996) to increase the payment 
    that would otherwise be made under this section to not more than 50 
    percent of the maximum amount determined under subsection (b) of 
    this section for any local educational agency described in paragraph 
    (2).

               (2) Local educational agency described

        A local educational agency described in this paragraph is a 
    local educational agency that--
            (A) received a payment under this section for fiscal year 
        1996;
            (B) serves a school district that contains all or a portion 
        of a United States military academy;
            (C) serves a school district in which the local tax assessor 
        has certified that at least 60 percent of the real property is 
        federally owned; and
            (D) demonstrates to the satisfaction of the Secretary that 
        such agency's per-pupil revenue derived from local sources for 
        current expenditures is not less than that revenue for the 
        preceding fiscal year.

(j) Additional assistance for certain local educational agencies 
        impacted by Federal property acquisition

                           (1) Reservation

        From amounts appropriated under section 7714(g) of this title 
    for a fiscal year, the Secretary shall provide additional assistance 
    to meet special circumstances relating to the provision of education 
    in local educational agencies eligible to receive assistance under 
    this section.

                           (2) Eligibility

        A local educational agency is eligible to receive additional 
    assistance under this subsection only if such agency--
            (A) received a payment under both this section and section 
        7703(b) of this title for fiscal year 1996 and is eligible to 
        receive payments under those sections for the year of 
        application;
            (B) provided a free public education to children described 
        under sections \1\ 7703(a)(1)(A), (B), or (D) of this title;
---------------------------------------------------------------------------
    \1\ So in original. Probably should be ``section''.
---------------------------------------------------------------------------
            (C) had a military installation located within the 
        geographic boundaries of the local educational agency that was 
        closed as a result of base closure or realignment and, at the 
        time at which the agency is applying for a payment under this 
        subsection, the agency does not have a military installation 
        located within its geographic boundaries;
            (D) remains responsible for the free public education of 
        children residing in housing located on Federal property within 
        the boundaries of the closed military installation but whose 
        parents are on active duty in the uniformed services and 
        assigned to a military activity located within the boundaries of 
        an adjoining local educational agency; and
            (E) demonstrates to the satisfaction of the Secretary that 
        such agency's per-pupil revenue derived from local sources for 
        current expenditures is not less than that revenue for the 
        preceding fiscal year.

                         (3) Maximum amount

        (A) The maximum amount that a local educational agency is 
    eligible to receive under this subsection for any fiscal year, when 
    combined with its payment under subsection (b) of this section, 
    shall not be more than 50 percent of the maximum amount determined 
    under subsection (b) of this section;
        (B) If funds appropriated under section 7714(g) of this title 
    are insufficient to pay the amount determined under subparagraph 
    (A), the Secretary shall ratably reduce the payment to each local 
    education agency eligible under this subsection;
        (C) If funds appropriated under section 7714(g) of this title 
    are in excess of the amount determined under subparagraph (A) the 
    Secretary shall ratably distribute any excess funds to all local 
    educational agencies eligible for payment under subsection (b) of 
    this section.

(k) Special rule

    For purposes of payments under this section for each fiscal year 
beginning with fiscal year 1998--
        (1) the Secretary shall, for the Stanley County, South Dakota 
    local educational agency, calculate payments as if subsection (e) of 
    this section had been in effect for fiscal year 1994; and
        (2) the Secretary shall treat the Delaware Valley, Pennsylvania 
    local educational agency as if it had filed a timely application 
    under section 2 of Public Law 81-874 for fiscal year 1994.

(l) Prior year data

    Notwithstanding any other provision of this section, in determining 
the eligibility of a local educational agency for a payment under 
subsection (b) or (h)(4)(B) of this section for a fiscal year, and in 
calculating the amount of such payment, the Secretary--
        (1) shall use data from the prior fiscal year with respect to 
    the Federal property involved, including data with respect to the 
    assessed value of the property and the real property tax rate for 
    current expenditures levied against or imputed to the property; and
        (2) shall use data from the second prior fiscal year with 
    respect to determining the amount of revenue referred to in 
    subsection (b)(1)(A)(i) of this section.

(m) Eligibility

                      (1) Old Federal property

        Except as provided in paragraph (2), a local educational agency 
    that is eligible to receive a payment under this section for Federal 
    property acquired by the Federal Government, before October 30, 
    2000, shall be eligible to receive the payment only if the local 
    educational agency submits an application for a payment under this 
    section not later than 5 years after October 30, 2000.

                    (2) Combined Federal property

        A local educational agency that is eligible to receive a payment 
    under this section for Federal property acquired by the Federal 
    Government before October 30, 2000, shall be eligible to receive the 
    payment if--
            (A) the Federal property, when combined with other Federal 
        property in the school district served by the local educational 
        agency acquired by the Federal Government after October 30, 
        2000, meets the requirements of subsection (a) of this section; 
        and
            (B) the local educational agency submits an application for 
        a payment under this section not later than 5 years after the 
        date of acquisition of the Federal property acquired after 
        October 30, 2000.

                      (3) New Federal property

        A local educational agency that is eligible to receive a payment 
    under this section for Federal property acquired by the Federal 
    Government after October 30, 2000, shall be eligible to receive the 
    payment only if the local educational agency submits an application 
    for a payment under this section not later than 5 years after the 
    date of acquisition.

(Pub. L. 89-10, title VIII, Sec. 8002, as added Pub. L. 103-382, title 
I, Sec. 101, Oct. 20, 1994, 108 Stat. 3749; amended Pub. L. 104-195, 
Secs. 1, 6, Sept. 16, 1996, 110 Stat. 2379, 2382; Pub. L. 105-18, title 
VI, Secs. 60004, 60006, June 12, 1997, 111 Stat. 214, 215; Pub. L. 105-
78, title III, Nov. 13, 1997, 111 Stat. 1498; Pub. L. 105-277, div. A, 
Sec. 101(f) [title III], Oct. 21, 1998, 112 Stat. 2681-337, 2681-365; 
Pub. L. 106-113, div. B, Sec. 1000(a)(4) [title III], Nov. 29, 1999, 113 
Stat. 1535, 1501A-247; Pub. L. 106-398, Sec. 1 [[div. A], title XVIII, 
Sec. 1803], Oct. 30, 2000, 114 Stat. 1654, 1654A-369.)

                       References in Text

    Section 2 of the Act of September 30, 1950 and section 2 of Public 
Law 81-874, referred to in subsecs. (f)(1), (g)(2), (h)(1)(A), (B), and 
(k)(2), means section 2 of act Sept. 30, 1950, ch. 1124, which was 
classified to section 237 of this title prior to repeal by Pub. L. 103-
382, title III, Sec. 331(b), Oct. 20, 1994, 108 Stat. 3965.


                               Amendments

    2000--Subsec. (a). Pub. L. 106-398, Sec. 1 [[div. A], title XVIII, 
Sec. 1803(a)], substituted ``2003'' for ``1999'' in introductory 
provisions.
    Subsec. (b)(1)(A)(i). Pub. L. 106-398, Sec. 1 [[div. A], title 
XVIII, Sec. 1803(b)(1)], designated existing provisions as subcl. (I), 
substituted ``Subject to subclauses (II) and (III), the amount'' for 
``The amount'', struck out ``, except that such amount shall be reduced 
by the Secretary by an amount equal to the amount of revenue, if any, 
that such agency received during the previous fiscal year from 
activities conducted on such Federal property'' after ``in accordance 
with paragraph (2)'', and added subcls. (II) and (III).
    Subsec. (b)(1)(B). Pub. L. 106-398, Sec. 1 [[div. A], title XVIII, 
Sec. 1803(b)(2)], substituted ``shall calculate the payment for each 
eligible local educational agency in accordance with subsection (h) of 
this section'' for ``shall ratably reduce the payment to each eligible 
local educational agency''.
    Subsec. (b)(1)(C). Pub. L. 106-398, Sec. 1 [[div. A], title XVIII, 
Sec. 1803(b)(3)], inserted before period at end ``, or the maximum 
amount that such agency is eligible to receive for such fiscal year 
under this section, whichever is greater''.
    Subsec. (h). Pub. L. 106-398, Sec. 1 [[div. A], title XVIII, 
Sec. 1803(c)], amended heading and text generally. Prior to amendment, 
subsec. (h) required the Secretary to pay under subsec. (b) of this 
section to eligible local education agencies certain minimum amounts for 
fiscal years 1995 to 2000.
    Subsec. (i). Pub. L. 106-398, Sec. 1 [[div. A], title XVIII, 
Sec. 1803(d)(2)], substituted ``Special'' for ``Priority'' in heading.
    Subsec. (i)(1). Pub. L. 106-398, Sec. 1 [[div. A], title XVIII, 
Sec. 1803(d)(1)], amended heading and text of par. (1) generally. Prior 
to amendment, text read as follows: ``Notwithstanding subsection 
(b)(1)(B) of this section, and for any fiscal year beginning with fiscal 
year 1997 for which the amount appropriated to carry out this section 
exceeds the amount so appropriated for fiscal year 1996--
        ``(A) the Secretary shall first use the excess amount (not to 
    exceed the amount equal to the difference of (i) the amount 
    appropriated to carry out this section for fiscal year 1997, and 
    (ii) the amount appropriated to carry out this section for fiscal 
    year 1996) to increase the payment that would otherwise be made 
    under this section to not more than 50 percent of the maximum amount 
    determined under subsection (b) of this section for any local 
    educational agency described in paragraph (2); and
        ``(B) the Secretary shall use the remainder of the excess amount 
    to increase the payments to each eligible local educational agency 
    under this section.''
    Subsec. (j)(2). Pub. L. 106-398, Sec. 1 [[div. A], title XVIII, 
Sec. 1803(e)], struck out ``(A)'' before ``A local educational agency'', 
redesignated cls. (i) to (v) as subpars. (A) to (E), respectively, and 
inserted ``and, at the time at which the agency is applying for a 
payment under this subsection, the agency does not have a military 
installation located within its geographic boundaries'' before the 
semicolon at the end of subpar. (C).
    Subsec. (l). Pub. L. 106-398, Sec. 1 [[div. A], title XVIII, 
Sec. 1803(f)], added subsec. (l).
    Subsec. (m). Pub. L. 106-398, Sec. 1 [[div. A], title XVIII, 
Sec. 1803(g)], added subsec. (m).
    1999--Subsec. (f)(3) to (5). Pub. L. 106-113 added pars. (3) to (5).
    1998--Subsec. (f). Pub. L. 105-277 designated existing provisions as 
par. (1) and added par. (2).
    Subsec. (k). Pub. L. 105-277 added subsec. (k).
    1997--Subsec. (h)(1)(C). Pub. L. 105-18, Sec. 60004, added subpar. 
(C).
    Subsec. (i). Pub. L. 105-18, Sec. 60006, amended heading and text of 
subsec. (i) generally. Prior to amendment, text read as follows: 
``Notwithstanding subsection (b)(1)(B) of this section, and for any 
fiscal year beginning with fiscal year 1997 for which the amount 
appropriated to carry out this section exceeds the amount so 
appropriated for fiscal year 1996, the Secretary shall first use such 
excess amount to increase the payment that would otherwise be made under 
this section to not more than 50 percent of the maximum amount 
determined under subsection (b) of this section for any local 
educational agency that--
        ``(1) received a payment under this section for fiscal year 
    1996;
        ``(2) serves a school district that contains all or a portion of 
    a United States military academy;
        ``(3) serves a school district in which the local tax assessor 
    has certified that at least 60 percent of the real property is 
    federally owned; and
        ``(4) demonstrates to the satisfaction of the Secretary that 
    such agency's per-pupil revenue derived from local sources for 
    current expenditures is not less than that revenue for the preceding 
    fiscal year.''
    Subsec. (j). Pub. L. 105-78 added subsec. (j).
    1996--Subsecs. (g), (h). Pub. L. 104-195, Sec. 1, added subsecs. (g) 
and (h).
    Subsec. (i). Pub. L. 104-195, Sec. 6, added subsec. (i).

                  Section Referred to in Other Sections

    This section is referred to in sections 7703, 7705, 7707, 7709, 7714 
of this title.
