
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 49USC24104]

 
                        TITLE 49--TRANSPORTATION
 
                        SUBTITLE V--RAIL PROGRAMS
 
                    PART C--PASSENGER TRANSPORTATION
 
                          CHAPTER 241--GENERAL
 
Sec. 24104. Authorization of appropriations

    (a) In General.--There are authorized to be appropriated to the 
Secretary of Transportation--
        (1) $1,138,000,000 for fiscal year 1998;
        (2) $1,058,000,000 for fiscal year 1999;
        (3) $1,023,000,000 for fiscal year 2000;
        (4) $989,000,000 for fiscal year 2001; and
        (5) $955,000,000 for fiscal year 2002,

for the benefit of Amtrak for capital expenditures under chapters 243, 
247, and 249 of this title, operating expenses, and payments described 
in subsection (c)(1)(A) through (C). In fiscal years following the fifth 
anniversary of the enactment of the Amtrak Reform and Accountability Act 
of 1997 no funds authorized for Amtrak shall be used for operating 
expenses other than those prescribed for tax liabilities under section 
3221 of the Internal Revenue Code of 1986 that are more than the amount 
needed for benefits of individuals who retire from Amtrak and for their 
beneficiaries.
    (b) Operating Expenses.--(1) Not more than $381,000,000 may be 
appropriated to the Secretary for each of the fiscal years ending 
September 30, 1993, and September 30, 1994, for the benefit of Amtrak 
for operating expenses. Not more than 5 percent of the amounts 
appropriated for each fiscal year shall be used to pay operating 
expenses under section 24704 \1\ of this title for transportation in 
operation on September 30, 1992.
---------------------------------------------------------------------------
    \1\ See References in Text note below.
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    (2)(A) Not more than the following amounts may be appropriated to 
the Secretary for the benefit of Amtrak for operating losses under 
section 24704 \1\ of this title for transportation beginning after 
September 30, 1992:
        (i) $7,500,000 for the fiscal year ending September 30, 1993.
        (ii) $9,500,000 for the fiscal year ending September 30, 1994.

    (B) The expenditure by Amtrak of an amount appropriated under 
subparagraph (A) of this paragraph is deemed not to be an operating 
expense when calculating the revenue-to-operating expense ratio of 
Amtrak.
    (c) Mandatory Payments.--(1) Not more than $150,000,000 for the 
fiscal year ending September 30, 1993, and amounts that may be necessary 
for the fiscal year ending September 30, 1994, may be appropriated to 
the Secretary to pay--
        (A) tax liabilities under section 3221 of the Internal Revenue 
    Code of 1986 (26 U.S.C. 3221) due in those fiscal years that are 
    more than the amount needed for benefits for individuals who retire 
    from Amtrak and for their beneficiaries;
        (B) obligations of Amtrak under section 8(a) of the Railroad 
    Unemployment Insurance Act (45 U.S.C. 358(a)) due in those fiscal 
    years that are more than obligations of Amtrak calculated on an 
    experience-related basis; and
        (C) obligations of Amtrak due under section 3321 of the Code (26 
    U.S.C. 3321).

    (2) Amounts appropriated under this subsection are not a United 
States Government subsidy of Amtrak.
    (d) Payment to Amtrak.--Amounts appropriated under this section 
shall be paid to Amtrak under the budget request of the Secretary as 
approved or modified by Congress when the amounts are appropriated. A 
payment may not be made more frequently than once every 90 days, unless 
Amtrak, for good cause, requests more frequent payment before a 90-day 
period ends. In each fiscal year in which amounts are authorized to be 
appropriated under this section, amounts appropriated shall be paid to 
Amtrak as follows:
        (1) 50 percent on October 1.
        (2) 25 percent on January 1.
        (3) 25 percent on April 1.

    (e) Availability of Amounts and Early Appropriations.--(1) Amounts 
appropriated under this section remain available until expended.
    (2) Amounts for capital acquisitions and improvements may be 
appropriated in a fiscal year before the fiscal year in which the 
amounts will be obligated.
    (f) Limitations on Use.--Amounts appropriated under this section may 
not be used to subsidize operating losses of commuter rail passenger or 
rail freight transportation.

(Pub. L. 103-272, Sec. 1(e), July 5, 1994, 108 Stat. 902; Pub. L. 105-
134, title III, Sec. 301(a), Dec. 2, 1997, 111 Stat. 2585.)

                                          Historical and Revision Notes
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---------------------------------
           Revised  Section                    Source (U.S. Code)              
 Source (Statutes at Large)
-------------------------------------------------------------------------------
---------------------------------
24104(a)..............................  45:601(a).                       Oct. 3
0, 1970, Pub. L. 91-518, Sec.
                                                                          601, 
84 Stat. 1338; June 22, 1972,
                                                                          Pub. 
L. 92-316, Sec.  9, 86 Stat. 231;
                                                                          Nov. 
3, 1973, Pub. L. 93-146, Sec.
                                                                          12, 8
7 Stat. 553; Oct. 28, 1974, Pub.
                                                                          L. 93
-496, Sec.  8, 88 Stat. 1530; May
                                                                          26, 1
975, Pub. L. 94-25, Sec.  10, 89
                                                                          Stat.
 92; Oct. 19, 1976, Pub. L. 94-
                                                                          555, 
Sec.  102(a), (b), 90 Stat. 2613;
                                                                          Oct. 
5, 1978, Pub. L. 95-421, Secs.
                                                                          2(a),
 (b)(1), 3, 92 Stat. 923; Sept.
                                                                          29, 1
979, Pub. L. 96-73, Sec.  122(a),
                                                                          (b)(1
), 93 Stat. 550; May 30, 1980,
                                                                          Pub. 
L. 96-254, Secs.  208, 211, 94
                                                                          Stat.
 414, 415; Aug. 13, 1981, Pub. L.
                                                                          97-35
, Secs.  1138, 1139(a), 1185, 95
                                                                          Stat.
 652, 697; Jan. 14, 1983, Pub. L.
                                                                          97-46
8, Sec.  302(c), 96 Stat. 2550;
                                                                          Apr. 
7, 1986, Pub. L. 99-272, Sec.
                                                                          4002,
 100 Stat. 106; July 6, 1990,
                                                                          Pub. 
L. 101-322, Sec.  2, 104 Stat.
                                                                          295; 
restated Oct. 27, 1992, Pub. L.
                                                                          102-5
33, Sec.  7(a), 106 Stat. 3517.
24104(b)..............................  45:601(b).
24104(c)..............................  45:601(c).
24104(d)..............................  45:601(d) (3d, last sentences),
                                         (e).
24104(e)(1)...........................  45:601(d) (2d sentence).
24104(e)(2)...........................  45:601(d) (1st sentence).
24104(f)..............................  45:854(b)(1) (related to         Feb. 5
, 1976, Pub. L. 94-210, Sec.
                                         45:601).                         704(b
)(1) (related to Sec.  601), 90
                                                                          Stat.
 123; Jan. 14, 1983, Pub. L. 97-
                                                                          468, 
Sec.  301(4)(A), 96 Stat. 2549.
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---------------------------------

    In subsection (a)(2), before clause (A), the words ``In addition to 
amounts that may be appropriated under section 24909 of this title'' are 
added for clarity.
    In subsection (a)(3)(B) and (C), the words ``or States'' are omitted 
because of 1:1. Before each clause (i), the words ``Except as provided 
in clause (ii)'' are omitted as surplus.
    In subsection (d), before clause (1), the words ``by the Secretary'' 
and ``for expenditure by it'' are omitted as surplus.
    In subsection (e)(2), the words ``Funds appropriated pursuant to 
this section shall be made available to the Secretary during the fiscal 
year for which appropriated'' are omitted as surplus.

                       References in Text

    The enactment of the Amtrak Reform and Accountability Act of 1997, 
referred to in subsec. (a), probably means the date of enactment of Pub. 
L. 105-134, which was approved Dec. 2, 1997.
    Section 3221 of the Internal Revenue Code of 1986, referred to in 
subsec. (a), is classified to section 3221 of Title 26, Internal Revenue 
Code.
    Section 24704 of this title, referred to in subsec. (b), was 
repealed by Pub. L. 105-134, title I, Sec. 105(a), Dec. 2, 1997, 111 
Stat. 2573.


                               Amendments

    1997--Subsec. (a). Pub. L. 105-134 amended heading and text of 
subsec. (a) generally. Prior to amendment, subsec. (a) related to 
capital acquisition and corridor development.


                     Limitation on Use of Tax Refund

    Pub. L. 105-134, title II, Sec. 209, Dec. 2, 1997, 111 Stat. 2584, 
provided that:
    ``(a) In General.--Amtrak may not use any amount received under 
section 977 of the Taxpayer Relief Act of 1997 [Pub. L. 105-34, 26 
U.S.C. 172 note]--
        ``(1) for any purpose other than making payments to non-Amtrak 
    States (pursuant to section 977(c) of that Act), or the financing of 
    qualified expenses (as that term is defined in section 977(e)(1) of 
    that Act); or
        ``(2) to offset other amounts used for any purpose other than 
    the financing of such expenses.
    ``(b) Report by ARC.--The Amtrak Reform Council shall report 
quarterly to the Congress on the use of amounts received by Amtrak under 
section 977 of the Taxpayer Relief Act of 1997.''


                              Reform Board

    Pub. L. 105-134, title IV, Sec. 411(b), Dec. 2, 1997, 111 Stat. 
2589, provided that: ``If the Reform Board has not assumed the 
responsibilities of the Board of Directors of Amtrak before July 1, 
1998, all provisions authorizing appropriations under the amendments 
made by section 301(a) of this Act [amending this section] for a fiscal 
year after fiscal year 1998 shall cease to be effective. The preceding 
sentence shall have no effect on funds provided to Amtrak pursuant to 
section 977 of the Taxpayer Relief Act of 1997 [Pub. L. 105-34, 26 
U.S.C. 172 note].''

                  Section Referred to in Other Sections

    This section is referred to in section 24101 of this title.
