86 STAT. 1014 Transfer of funds. Service steps, 80 Stat. 1427. Ante, p. 1013. Supra. Effective dates. Ante, p. 1012. (c) All (1) deductions for the Civil Service Retirement and Disability Fund made for annuity and retirement purposes from the salaries of temporary teachers on the rolls of the public schools of the District of Columbia on the first day of the first pay period which begins on or after the date of enactment of this Act, (2) contributions made for such purposes for such teachers by the government of the District of Columbia to the Fund on account of the deductions referred to in clause (1), and '(3) deposits made in the Fund for such purposes by such teachers on account of their services as temporary teachers in such schools, are transferred from the Fund to the credit of the District of Columbia Teachers' Retirement and Annuity Fund. Any teacher with respect to whom funds are transferred by this subsection shall be deemed to have consented and agreed to such transfer. The transfer of funds under this subsection shall be a complete discharge and acquittance of all claims and demands against the Civil Service Retirement and Disability Fund on account of services rendered by such a teacher prior to the first day of the first pay period which begins on or after the date of enactment of this Act. SEC. 203. (a) Section 7 of the District of Columbia Teachers' Salary Act of 1955 (D.C. Code, sec. 31-1532) is amended by adding at the end the following new subsection: "(d) Notwithstanding the provisions of subsection (a)(1) of this section, any educational employee who was employed by the Board of Education at the District of Columbia Teachers College and who was transferred to the Board of Higher Education pursuant to the authority conferred by section 103 (a) (12) of the District of Columbia Public Education Act (D.C. Code, sec. 31-1603 (a) (12)), and who wishes to be reappointed to a position under the Board of Education shall receive salary placement credit for the intervening years of service at the District of Columbia Teachers College as if he had had continuous service with the Board of Education if "(1) there is no break in service between the termination of employment by the Board of Higher Education and the reappointment by the Board of Education; and "(2) such service is credited to the District of Columbia Teachers' Retirement and Annuity Fund, either by deductions made for such retirement system or by the purchase of credit for such service for deposit in such fund.". (b) Section 8 of the Act entitled "An Act for the retirement of public school teachers in the District of Columbia", approved August 3, 1946 (D.C. Code, sec. 31-728), is amended by adding the following new paragraph at the end thereof:" "Notwithstanding the provisions of this section, any teacher who is entitled to purchase service credit under the provisions of section 7(d) of the District of Columbia Teachers' Salary Act of 1955 shall purchase such credit based on the salary received from the Board of Higher Education during the period of service to be credited." SEC. 204. (a) The provisions of the first and third sentences of section 5(b)(1) of the Act of August 7, 1946, as amended by section 201 (1) of this title, which entitle a widow or widower of a teacher who married the teacher after his retirement to a survivor annuity, shall not apply in the cases of teachers or annuitants who died before the date of enactment of this title. The rights of such persons shall continue in the same manner and to the same extent as if such amendments had not been enacted. 86 STAT. 1015 (b) The provisions of the second and third sentences of such section 5(b)(1), as amended by section 201(1) of this title, which authorize Ante, p. 1012. a teacher to designate that portion of his life annuity which may be subject to reduction for purposes of providing a survivor annuity, shall apply only to teachers retiring after the date of enactment of this title. (c) The amendment made by section 201(2) of this title shall apply to a retired teacher who was unmarried at the time of retirement, but who later married, only if the election is made within one year after the date of enactment of this title. (d) The amendment made by section 201 (3) (A) of this title shall apply only to teachers retiring after the date of enactment of this title. (e) The amendment made by section 201 (3) (B) of this title is effective only with respect to annuity accruing for full months beginning after the date of enactment of this title; but any part of a period of separation referred to in such amendment in which the employee or former employee was receiving benefits under subchapter I of chapter 81 of title 5, United States Code, or any earlier statute on which such subchapter is based shall be counted whether the employee returns to duty before, on, or after such date of enactment. With respect to any person retired before such date of enactment, any such part of a period of separation shall be counted only with application of the former employee. (f) The amendments made by section 201(4) of this title shall not apply in the cases of teachers or annuitants who died before the date of enactment of this title. The right of such persons and their survivors shall continue in the same manner and to the same extent as if such amendments had not been enacted. TITLE III-AMENDMENTS INCREASING CERTAIN TAXES IN THE DISTRICT OF COLUMBIA SEC. 301. (a) Subsection (j) of section 6 of the District of Colum- Motor vehicle bia Traffic Act, 1925 (D.C. Code, sec. 40-603 (j)), is amended by excise tax. striking out "4 per centum" and inserting in lieu thereof "5 per 63 Stat. 128; centum' 83 Stat. 172. (b) The effective date of the amendment made by subsection (a) is Effective date. the first day of the first month which begins on or after the thirtieth day after the date of enactment of this Act. SEC. 302. (a) Subsection (a) of section 603 of the District of Cigarette tax. Columbia Cigarette Tax Act (D.C. Code, sec. 47-2802 (a)) is amended 63 Stat. 1373 by striking out "4 cents" and inserting in lieu thereof "6 cents". 83 Stat. 173. (b) The effective date of the amendment made by subsection (a) Effective date. is the first day of the first month which begins on or after the thirtieth day after the date of enactment of this Act. (c) (1) The amendment made by subsection (a) shall apply with respect to cigarette tax stamps purchased on or after the effective date of the amendment. (2) In the case of cigarette tax stamps which have been purchased prior to the effective date of the amendment made by subsection (a) and which on such date are held (affixed to a cigarette package or otherwise) by a wholesaler, retailer, or vending machine operator, licensed under the District of Columbia Cigarette Tax Act, such licen- 63 Stat. 136. see shall pay to the Commissioner (in accordance with paragraph (3)) D. C. Code an amount equal to the difference between the amount of tax represented by such tax stamps on the date of their purchase and the amount of tax which an equal number of cigarette tax stamps would represent if purchased on the effective date of the amendment made by subsection (a). 47-2801. 86 STAT. 1016 Recordkeeping. Penalty. 63 Stat. 139; 84 Stat. 581. Utilities, taxes. (3) Within twenty days after the effective date of the amendment made by subsection (a), each such licensee (A) shall file with the Commissioner a sworn statement (on a form to be prescribed by the Commissioner) showing the number of such cigarette tax stamps held by him as of the beginning of the day on which the amendment made by subsection (a) becomes effective or, if such day is a Sunday, as of the beginning of the following day, and (B) shall pay to the Commissioner the amount specified in paragraph (2). (4) Each such licensee shall keep and preserve for the twelve-month period immediately following the effective date of the amendment made by subsection (a) the inventories and other records made which form the basis for the information furnished to the Commissioner on the sworn statement required to be filed under this subsection. (5) For purposes of this subsection, a tax stamp shall be considered as held by a wholesaler, retailer, or vending machine operator if title thereto has passed to such wholesaler, retailer, or operator (whether or not delivery to him has been made) and if title to such stamp has not at any time been transferred to any person other than such wholesaler, retailer, or operator. (6) A violation of the provisions of paragraph (2), (3), or (4) of this subsection shall be punishable as provided in section 611 of the District of Columbia Cigarette Tax Act (D.C. Code, sec. 47-2810). SEC. 303. (a) Paragraph numbered 5 of section 6 of the Act entitled "An Act making appropriations to provide for expenses of the government of the District of Columbia for the fiscal year ending June thirtieth, nineteen hundred and three, and for other purposes", 53 Stat. 1107; approved July 1, 1902 (D.C. Code, sec. 47-1701), is amended by striking out "4 per centum" and inserting in lieu thereof "5 per centum". (b) The amendment made by subsection (a) shall apply to the gross receipts of each gas company, electric lighting company, and telephone company for the year ending June 30, 1972, and for each succeeding year ending on the thirtieth day of June. Approved October 21, 1972. 70 Stat. 599. Effective date. LEGISLATIVE HISTORY: HOUSE REPORT No. 92-1501 (Comm. on the District of Columbia). Oct. 11, considered and passed House. WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 8, No. 44: 92nd Congress, H. R. 12828 An Act To amend title 38, United States Code, to increase the rates of vocational rehabilitation, educational assistance, and special training allowances paid to eligible veterans and persons; to provide for advance educational assistance payments to certain veterans; to make improvements in the educational assistance programs; and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That this Act may be cited as the "Vietnam Era Veterans' Readjustment Assistance Act of 1972". TITLE I-VOCATIONAL REHABILITATION AND EDUCA- SEC. 101. Chapter 31 of title 38, United States Code, is amended as follows: 86 STAT, 1074 Vietnam Era (1) by adding at the end of subsection 1502 a new subsection as 72 Stat. 1171; follows: "(d) Veterans pursuing a program of vocational rehabilitation training under the provisions of this chapter shall also be eligible, where feasible, to perform veteran-student services pursuant to section 1685 of this title and for advance subsistence allowance payments as provided by section 1780 of this title."; (2) by amending section 1504 (b) to read as follows: "(b) The subsistence allowance of a veteran-trainee is to be determined in accordance with the following table, and shall be the monthly amount shown in column II, III, IV, or V (whichever is applicable as determined by the veteran's dependency status) opposite the appropriate type of training as specified in column I: 82 Stat. 1331. 84 Stat. 76. (3) by deleting in section 1507 "$100" and inserting in lieu 72 Stat. 1173. thereof "$200". 86 STAT 1075 Flight training. 84 Stat. 76. SEC. 102. Chapter 34 of title 38, United States Code, is amended as follows: (1) by deleting in the last sentence of section 1677 (b) "$175" and inserting in lieu thereof "$220"; (2) by amending the table contained in paragraph (1) of section 1682 (a) to read as follows: Post, p. 1081. (3) by deleting in section 1682 (b) "$175" and inserting in lieu thereof "$220" (4) by amending the table contained in paragraph (2) of section 1682(c), as redesignated by this Act, to read as follows: 84 Stat. 81. Allowance computation. 84 Stat. 77. (5) by deleting in section 1696 (b) "$175" and inserting in lieu thereof "$220". SEC. 103. Chapter 35 of title 38, United States Code, is amended as follows: (1) by amending section 1732 (a) (1) to read as follows: "(a) (1) The educational assistance allowance on behalf of an eligible person who is pursuing a program of education consisting of institutional courses shall be computed at the rate of (A) $220 per month |