PUBLIC LAW 105-277—OCT. 21, 1998 112 STAT. 2681-144 Columbia, and the donation shall not be subject to any Federal, State, or local income or gift tax. (3) The Chief Financial Officer of the District of Columbia shall submit, by November 15, 1998, an inventory, as of September 30, 1998, of all vehicles owned, leased or operated by the District of Columbia government. The inventory shall include, but not be limited to, the department to which the vehicle is assigned; the year and make of the vehicle; the acquisition date and cost; the general condition of the vehicle; annual operating and maintenance costs; current mileage; and whether the vehicle is allowed to be taken home by a District officer or employee and if so, the officer or employee's title and resident location. SEC. 144. (a) SOURCE OF PAYMENT FOR EMPLOYEES DETAILED WITHIN GOVERNMENT.—For purposes of determining the amount of funds expended by any entity within the District of Columbia government during fiscal year 1999 and each succeeding fiscal year, any expenditures of the District government attributable to any officer or employee of the District government who provides services which are within the authority and jurisdiction of the entity (including any portion of the compensation paid to the officer or employee attributable to the time spent in providing such services) shall be treated as expenditures made from the entity's budget, without regard to whether the officer or employee is assigned to the entity or otherwise treated as an officer or employee of the entity. (b) MODIFICATION OF REDUCTION IN FORCE PROCEDURES. —The District of Columbia Government Comprehensive Merit Personnel Act of 1978 (D.C. Code, sec. 1 -601.1 et seq.), as amended, is further amended in section 2408(a) by deleting "1998" and inserting, "1999"; in subsection (b), by deleting "1998" and inserting, "1999"; in subsection (i), by deleting "1998" and inserting, "1999"; and in subsection (k), by deleting "1998" and inserting, "1999". SEC. 145. ASSESSMENT AND PLACEMENT OF SPECIAL EDUCATION STUDENTS. Notwithstanding any other provision of law, not later than 120 days after the date that a District of Columbia Public Schools [DCPS] student is referred for evaluation or assessment— (1) the District of Columbia Board of Education (referred to in this section as the "Board"), or its successor and DCPS shall assess or evaluate a student who may have a disability and who may require special education services; and (2) if a student is classified as having a disability, as defined in section 101(a)(1) of the Individuals with Disabilities Education Act (84 Stat. 175; 20 U.S.C. 1401(a)(1)) or in section 7(8) of the Rehabilitation Act of 1973 (87 Stat. 359; 29 U.S.C. 706(8)), the Board and DCPS shall place that student in an appropriate program of special education services. SEC. 146. (a) COMPLIANCE WITH BUY AMERICAN ACT. —None of the funds made available in this Act may be expended by an entity unless the entity agrees that in expending the funds the entity will comply with the Buy Americsm Act (41 U.S.C. 10a- 10c). (b) SENSE OF THE CONGRESS; REQUIREMENT REGARDING NOTICE.— (1) PURCHASE OF AMERICAN-MADE EQUIPMENT AND PROD- UCTS.— In the case of any equipment or product that may be authorized to be purchased with financial assistance provided using funds made available in this Act, it is the sense
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