inland and intracoastal waterways of the United States are described in this section: (1) 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. (2) 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. (3) 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. (4) 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. (5) 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. (6) 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. (7) 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 374411 and upstream to head of navigation on Mulberry Fork (RM 429.6), Locust Fork (RM 407.8), and Sipsey Fork (RM 430.4). (8) 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 Ó at the mouth to RM 231.5 at Johnson Bar Landing, Idaho. (9) Cumberland River: Junction with Ohio River at RM 0 to head of navigation, upstream to Carthage, Tennessee, at RM 313.5. (10) Green and Barren Rivers: Green River from junction with the Ohio River at RM 0 to head of navigation at RM 149.1. (11) Gulf Intracoastal Waterway: From St. Mark's River, Florida, to Brownsville, Texas, 1,134.5 miles. (12) 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. (13) Kanawha River: From junction with Ohio River at RM 0 to RM 90.6 at Deepwater, West Virginia. (14) Kaskaskia River: From junction with the Mississippi River at RM 0 to RM 36.2 at Fayetteville, Illinois. (15) Kentucky River: From junction with Ohio River at RM 0 to confluence of Middle and North Forks at RM 258.6. (16) Lower Mississippi River: From Baton Rouge, Louisiana, RM 233.9 to Cairo, Illinois, RM 953.8. 26 USC 513. Definitions. 26 USC 513 note. 26 USC 527. Supra. (17) Upper Mississippi River: From Cairo, Illinois, RM 953.8 to Minneapolis, Minnesota, RM 1,811.4. (18) Missouri River: From junction with Mississippi River at RM 0 to Sioux City, Iowa, at RM 734.8. (19) 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. (20) 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. (21) 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. (22) Pearl River: From junction of West Pearl River with the Rigolets at RM 0 to Bogalusa, Louisiana, RM 58. (23) Red River: From RM 0 to the mouth of Cypress Bayou at RM 236. (24) Tennessee River: From junction with Ohio River at RM 0 to confluence with Holstein and French Rivers at RM 652. (25) White River: From RM 9.8 to RM 255 at Newport, Arkansas. (26) Willamette River: From RM 21 upstream of Portland, Oregon, to Harrisburg, Oregon, at RM 194. TITLE III-PROCEEDS FROM BINGO GAMES SEC. 301. (a) 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) CERTAIN BINGO GAMES. "(1) IN GENERAL.-The term 'unrelated trade or business' does not include any trade or business which consists of conducting bingo games. 2) BINGO GAME DEFINED. For purposes of paragraph (1), the term 'bingo game' means any game of bingo "(A) of a type in which usually "(i) the wagers are placed, 66 "(ii) the winners are determined, and "(iii) the distribution of prizes or other property is made, in the presence of all persons placing wagers in such game, "(C) the conducting of which does not violate any State or local law." (b) The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 1969. SEC. 302. (a) Paragraph (3) of section 527 (c) of the Internal Revenue 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) proceeds from the conducting of any bingo game (as defined in section 513 (f) (2)),”. (b) (1) The amendment made by subsection (a) shall apply to 26 USC 527 no taxable years beginning after December 31, 1974, except that notwithstanding any other provision of law to the contrary, no amounts held at the date of enactment of this bill by an organization described in section 527 (e) (1) of the Internal Revenue Code of 1954 in escrow, 26 USC 527. in separate accounts for the payment of Federal taxes, or in any other fund which are proceeds described in section 527 (c) (3) (D) of such Code may be used, directly or indirectly, to make a contribution or expenditure (as defined in section 301 (e) and (f) of the Federal Election Campaign Act of 1971; 2 U.S.C. 431(f)) in connection with any election held before January 1, 1979. (2) Such amounts as described in (1) above shall not be considered as security or collateral for any loan by any State or national bank or any other person or organization. Approved October 21, 1978. LEGISLATIVE HISTORY: HOUSE REPORT No. 95-1608 (Comm. on Ways and Means). Sept. 25, considered and passed House. Oct. 10, considered and passed Senate, amended. WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 14, No. 43: Oct. 21, Presidential statement. Public Law 95-616 95th Congress An Act Nov. 8, 1978 [H.R. 2329] Fish and Wildlife of 1978. 16 USC 742a note. 16 USC 7421. To improve the administration of fish and wildlife programs, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress asse:nbied, That this Act may be cited as the "Fish and Wildlife Improvenient Act of 1978”. SEC. 2. FISH AND WILDLIFE COOPERATIVE UNITS ASSISTANCE. (1) by striking out "technical personnel" and inserting in lieu thereof "scientific personnel"; and (2) by inserting immediately after "respective units," the following: "to the provision of assistance (including reasonable financial compensation) for the work of researchers on fish and wildlife ecology and resource management projects funded under this subsection". SEC. 3. ENFORCEMENT AUTHORITY FOR THE PROTECTION OF FISH (a) LAW ENFORCEMENT TRAINING PROGRAM.-(1) In order to provide for and encourage training, research, and development for the purpose of improving fish and wildlife law enforcement and developing new methods for the prevention, detection, and reduction of violation of fish and wildlife laws, and the apprehension of violators of such laws, the Secretary of the Interior and the Secretary of Commerce may each (A) establish and conduct national training programs to provide, at the request of any State, training for State fish and wildlife law enforcement personnel; (B) develop new or improved approaches, techniques, systems, equipment, and service to improve and strengthen fish and wildlife law enforcement; and (C) assist in conducting, at the request of any appropriate State official, local or regional training programs for the training of State fish and wildlife law enforcement personnel. Such training programs shall be conducted to the maximum extent practicable through established programs. (2) There are authorized to be appropriated beginning with fiscal year 1980 such funds as may be necessary to carry out the purposes of subsection (b), and the Secretary of the Interior and the Secretary of Commerce may each require reimbursement from the States for expenditures made pursuant to subsections (b)(1) (A) and (C). (b) LAW ENFORCEMENT COOPERATIVE AGREEMENT.-Notwithstanding any other provision of law, the Secretary of the Interior and the Secretary of Commerce may each utilize by agreement, with or without_reimbursement, the personnel, services and facilities of any other Federal or State agency to the extent he deems it necessary and appropriate for effective enforcement of any Federal or State laws on lands, waters, or interests therein under his jurisdiction which are administered or managed for fish and wildlife purposes and for enforcement of any laws administered by him relating to fish and wildlife. Persons so designated by either Secretary, who are not employees of another Federal agency— (1) shall not be deemed a Federal employee and shall not be subject to the provisions of law relating to Federal employment, including those relating to hours of work, competitive examination, rates of compensation, and Federal employee benefits, but may be considered eligible for compensation for work injuries under subchapter III of chapter 81 of title 5, United States Code; 5 USC 8191. (2) shall be considered to be investigative or law enforcement officers of the United States for the purposes of the tort claim provisions of title 28, United States Code; (3) may, to the extent specified by either Secretary, search, seize, arrest, and exercise any other law enforcement functions or authorities under Federal laws relating to fish and wildlife, where such authorities are made applicable by this or any other law to employees, officers, or other persons designated or employed by either Secretary; and (4) shall be considered to be officers or employees of the Department of the Interior or the Department of Commerce, as the case may be, within the meaning of sections 111 and 1114 of title 18, United States Code. (c) DISPOSAL OF ABANDONED OR FORFEITED PROPERTY.-Notwithstanding any other provision of law, all fish, wildlife, plants, or any other items abandoned or forfeited to the United States under any laws administered by the Secretary of the Interior or the Secretary of Commerce relating to fish, wildlife, or plants, shall be disposed of by either Secretary in such a manner as he deems appropriate (including, but not limited to, loan, gift, sale, or destruction). (d) DISCLAIMER.-Nothing in this section shall be construed to invalidate any law enforcement agreement or delegation made by the Secretary of the Interior or the Secretary of Commerce with respect to fish and wildlife matters prior to the date of enactment of this Act. (e) REFUGE RECREATION ACT.-Section 4 of the Act of September 28, 1962 (76 Stat. 654, 16 U.S.C. 460k-3), is amended by adding at the end thereof the following new sentence: "The provisions of this Act and any such regulation shall be enforced by any officer or employee of the United States Fish and Wildlife Service designated by the Secretary of the Interior.". (f) NATIONAL WILDLIFE REFUGE SYSTEM ADMINISTRATION ACT.The final sentence of section (4) (f) of the National Wildlife Refuge System Administration Act of 1966 (16 U.S.C. 668dd (f)) is amended to read as follows: "Any property, fish, bird, mammal, or other wild vertebrate or invertebrate animals or part or egg thereof seized with or without a search warrant shall be held by such person or by a United States marshal, and upon conviction, shall be forfeited to the United States and disposed of by the Secretary, in accordance with law.". (g) BEAR RIVER MIGRATORY BIRD REFUGE.-Section 6(b) of the Act of April 23, 1928 (45 Stat. 449; 16 U.S.C. 690e) is amended by striking at the end thereof the term "and disposed of as directed by the court having jurisdiction." and inserting in lieu thereof the term "and disposed of as directed by the Secretary of the Interior, in accordance with law.". (h) MIGRATORY BIRD TREATY ACT.-(1) The final sentence of section 5 of the Migratory Bird Treaty Act (16 U.S.C. 706) is amended |