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income from such crops would have been reported in a following taxable year. For purposes of the preceding sentence, payments received under the Agricultural Act of 1949, as amended, or title II of the Disaster Assistance Act of 1988, as a result of (1) destruction or damage to crops caused by drought, flood, or any other natural disaster, or (2) the inability to plant crops because of such a natural disaster shall be treated as insurance proceeds received as a result of destruction or damage to crops. An election under this subsection for any taxable year shall be made at such time and in such manner as the Secretary prescribes.]

(d) SPECIAL RULE FOR CROP INSURANCE PROCEEDS AND DISASTER PAYMENTS.

(1) GENERAL RULE.—In the case of any payment described in paragraph (2), a taxpayer reporting on the cash receipts and disbursements method of accounting

(A) may elect to treat any such payment received in the taxable year of destruction or damage of crops as having been received in the following taxable year if the taxpayer establishes that, under the taxpayer's practice, income from such crops involved would have been reported in a following taxable year, or

(B) may elect to treat any such payment received in a taxable year following the taxable year of the destruction or damage of crops as having been received in the taxable year of destruction or damage, if the taxpayer establishes that, under the taxpayer's practice, income from such crops involved would have been reported in the taxable year of destruction or damage.

(2) PAYMENTS DESCRIBED. For purposes of this subsection, a payment is described in this paragraph if such payment—

(A) is insurance proceeds received on account of destruction or damage to crops, or

(B) is disaster assistance received under any Federal law as a result of

(i) destruction or damage to crops caused by drought, flood, or other natural disaster, or

(ii) inability to plant crops because of such a disas

ter.

SEC. 4001. IMPOSITION OF TAX.

[(e) INFLATION ADJUSTMENT.

[(1) IN GENERAL.-If, for any calendar year, the excess (if any) of—

[(A) $30,000, increased by the cost-of-living adjustment for the calendar year, over

[(B) the dollar amount in effect under subsection (a) for the calendar year.

is equal to or greater than $2,000 then the $30,000 amount in subsection (a) and section 4003(a) (as previously adjusted under this subsection) for any subsequent calendar year shall be increased by the amount of such excess rounded to the next lowest multiple of $2,000.

[(2) COST-OF-LIVING ADJUSTMENT.-For purposes of paragraph (1), the cost-of-living adjustment for any calendar year shall be the cost-of-living adjustment under section 1(f)(3) for

such calendar year, determined by substituting ‘calendar year 1990' for 'calendar year 1992' in subparagraph (B) thereof.] (e) INFLATION ADJUSTMENT.

(1) IN GENERAL.-In the case of any calendar year after 1993, the $30,000 amount in subsection (a) and section 4003(a) shall be increased by an amount equal to

(A) $30,000, multiplied by

(B) the cost-of-living adjustment under section 1(f)(3) for such calendar year, determined by substituting "calendar year 1990" for "calendar year 1992” in subparagraph (B) thereof.

(2) ROUNDING.—If any amount as adjusted under paragraph (1) is not a multiple of $2,000, such amount shall be rounded to the next lowest multiple of $2,000.

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REDUCING THE RESTRICTIONS OF LANDS CONVEYED BY DEED UNDER THE ACT OF JUNE 8, 1926

APRIL 5, 1994. Ordered to be printed

Filed under authority of the order of the Senate of March 22 (legislative day, February 22), 1994

Mr. JOHNSTON, from the Committee on Energy and Natural
Resources, submitted the following

REPORT

[To accompany S. 859]

The Committee on Energy and Natural Resources, to which was referred the bill (S. 859), to reduce the restrictions on lands by deed under the Act of June 8, 1926, having considered the same, reports favorably thereon with an amendment and recommends that the bill, as amended, do pass.

The amendment is as follows:

That section 2 of the Act of June 8, 1926 (ch. 498; 44
Stat. 708), is amended by-

(a) inserting “(a)" before "The conveyance";

(b) striking "States." at the end of the first sentence and inserting in lieu thereof "States, except that such restrictions on conveyances and uses shall not apply to those lands upon which communication facilities were located as of January 1, 1993."; and

(c) adding at the end thereof the following new subsections:

"(b) Reasonable access for the repair, maintenance, or improvement of the communication facilities referred to in subsection (a) shall be allowed: Provided, That the granting of such access shall not be construed to require the Forest Service to upgrade the condition of the access route beyond the condition as of the date of enactment of the Act.

"(c) Recreational activities on the lands identified in section 1, totaling approximately one thousand four hundred and forty acres, may be allowed so long as such recreational use is consistent both with the protection of the watershed and water supply system of the City and with the management objectives for adjacent National Forest System lands.".

PURPOSE OF THE MEASURE

The purpose of S. 859, as ordered reported, is to remedy a technical violation of a land patent to allow the continued presence of a communication relay station near Kaysville, Utah.

BACKGROUND AND NEED

In 1926, the city of Kaysville, Utah was granted a patent to approximately 1,440 acres of Federal land located on Kaysville Peak in order to provide protection to the city's watershed. The 1926 Act provided for a reverter of the land to the United States if it was used for any purpose other than watershed protection. The land is within the Wasatch National Forest.

In 1975, the city entered into a lease agreement with a private company to construct and operate a communication relay station on the patented land. One of the uses for the station is to coordinate the daily operations of the Davis County School District buses. As the presence of the communication station is not permitted under the 1926 Act, the city is technically violating the terms of the pat

ent.

S. 859 would amend the 1926 Act to permit the relay station to remain on the site in a manner consistent with watershed protection. The Bureau of Land Management indicated in 1989 that no administrative relief is available to remedy the situation.

LEGISLATIVE HISTORY

S. 859 was introduced by Senators Hatch and Bennett on April 30, 1993. Similar legislation, S. 1183, was passed by the Senate and House of Representatives during the 102d Congress, although differences between the two versions were never reconciled. The Subcommittee on Public Lands, National Parks and Forests held a hearing on S. 859 on March 3, 1994.

At the business meeting on March 23, 1994, the Committee ordered S. 859, as amended, favorably reported.

COMMITTEE RECOMMENDATIONS AND TABULATION OF VOTES

The Committee on Energy and Natural Resources, in open business session on March 3, 1994, by a unanimous vote of a quorum present, recommends that the Senate pass S. 859, if amended as described herein.

The roll call vote on reporting the measure was 20 yeas, 0 nays, as follows:

YEAS

Mr. Johnston

Mr. Bumpers 1
Mr. Ford
Mr. Bradley 1

Mr. Bingaman 1
Mr. Akaka
Mr. Shelby 1
Mr. Wellstone 1
Mr. Campbell
Mr. Mathews
Mr. Dorgan
Mr. Wallop
Mr. Hatfield
Mr. Domenici 1
Mr. Murkowski
Mr. Nickles 1
Mr. Craig

Mr. Bennett

Mr. Specter

Mr. Lott

1 Indicates voted by proxy.

NAYS

COMMITTEE AMENDMENTS

During the consideration of S. 859, the Committee adopted an amendment in the nature of a substitute. In addition to making technical and conforming changes, the amendment clarifies that the Forest Service is not required to upgrade the condition of the access route beyond its condition as of the date of enactment this Act.

SECTION-BY-SECTION ANALYSIS

S. 859 amends the original 1926 Act to allow the continued presence of the communication facilities that were located on the patented lands as of January 1, 1993, notwithstanding the conditions set forth in that Act. S. 859 also allows reasonable access for the repair, maintenance, or improvement of the facilities, but makes it clear that the Forest Service is not required to upgrade the access route beyond the condition it is in as of the date of enactment of this Act. The Committee notes that this language does not preclude the city and the Forest Service from entering into an agreement allowing the city to pay for upgrading the condition of the access route.

S. 859 further amends the 1926 Act to allow recreational activities on such lands so long as the activities do not interfere with the protection of the watershed and water supply system of the city and with the management objectives for adjacent National Forest System lands.

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