CONCURRENT RESOLUTION S — J U N E 29, 1984
98 STAT. 3477
(C) in subsection (b), strike out paragraphs (2)(C) and (3) and insert in lieu thereof the following: "(C) $75,000,000 UMiTATiON.—The aggregate amount payable to Puerto Rico by reason of subparagraph (A) shall not exceed $75,000,000 in the case of articles— "(i) brought into the United States after June 30, 1984, and before January 1, 1985, "(ii) which would not meet the requirements of section 7652(c) of such Code, "(iii) which have been redistilled in Puerto Rico, and "(iv) which do not contain distilled spirits derived from cane. "(3) LIMITATION ON INCENTIVE PAYMENTS TO UNITED STATES DISTILLERS.—
"(A) IN GENERAL.—In the case of articles to which this paragraph applies, the aggregate amount of incentive payments paid to any United States distiller with respect to such articles shall not exceed the limitation described in subparagraph (C). "(B) ARTICLES TO WHICH PARAGRAPH APPLIES.—This paragraph shall apply to any article containing distilled spirits described in clauses (i) through (iv) of paragraph (2)(C). "(C) LIMITATION.—
"(i) IN GENERAL.—The limitation described in this subparagraph is $1,500,000. "(ii) SPECIAL RULE.—The limitation described in this subparagraph shall be zero with respect to any distiller who was not entitled to or receiving incentive payments as of March 1, 1984. "(D) PAYMENTS IN EXCESS OF LIMITATION.—If any United States distiller receives any incentive payment with respect to articles to which this paragraph applies in excess of the limitation described in subparagraph (C), such distiller shall pay to the United states the total amount of such incentive payments with respect to such articles in the same manner, and subject to the same penalties, as if such amount were tax due and payable under section 5001 of such Code on the date such payments were received. "(E) INCENTIVE PAYMENTS.—
"(i) IN GENERAL.—For purposes of this paragraph, the term 'incentive payment' means any payment made directly or indirectly by the Commonwealth of Puerto Rico to any United States distiller as an incentive to engage in redistillation operations. "(ii)
TRANSPORTATION PAYMENTS EXCLUDED.—Such
term shall not include any payment of a direct cost of transportation to or from Puerto Rico with respect to any article to which this paragraph applies." (9) In section 2601(c) of the bill, after "United States Code," insert "or to another retirement system established by a law of the United States for employees of the Federal Government (other than for members of the uniformed services),". (10) In section 2612(b) of the bill, strike out "date of the enactment of this Act" and insert in lieu thereof "effective date of this section".