93 STAT. 552
PUBLIC LAW 96-73—SEPT. 29, 1979 carrying out its responsibilities under this section, the Corporation shall attempt to reduce labor protection costs and maximize utilization of the employment skills of affected employees. Such program may include job counseling, placement advertising, skills improvement courses, and such other activities as the Corporation considers appropriate to facilitate reemployment of affected employees within or outside the rail industry." STATE TAXATION STUDY
SEC. 125. Title VIII of the Rail Passenger Service Act (45 U.S.C. 641 et seq.), as amended by this Act, is further amended by adding at the end thereof the following new section: 45 USC 649.
"SEC. 810. STATE TAXATION STUDY.
"The Secretary shall conduct a study of the payment of taxes by the Corporation to State and local governments, including the payment of property taxes, sales taxes, gross revenue taxes, fuel taxes, licenses, and other user fees, and any other taxes paid by the Corporation to such governments, and shall make recommendations to the Congress no later than January 1, 1980, concerning the advisability of relieving the Corporation, either in whole or in part, of its obligation to make such payments. In conducting such study, the Secretary shall consider— "(1) the requirement that the Corporation be operated and managed as a for-profit corporation; "(2) the certainty that the Corporation will need substantial Federal subsidies for the foreseeable future; "(3) the demand by States and localities for continued and increased federally funded rail passenger service; "(4) the benefit to States and localities of rail passenger service directly funded by the Federal Government; and "(5) the importance to the Nation of maintaining an efficient and reliable national rail transportation system." REPORT ON REVENUES AND EXPENSES
SEC. 126. Title VIII of the Rail Passenger Service Act (45 U.S.C. 641 et seq.), as amended by this Act, is further amended by adding at the end thereof the following new section: "REVENUE REPORT
45 USC 650.
"SEC. 811. Within 60 days of the end of each fiscal year beginning with fiscal year 1981, the Corporation shall report to the Congress on the ratio of revenue to operating expenses on all routes in the basic system. As part of such report, the Corporation shall specifically identify those train routes which did not achieve a 50 percent revenue-to-expense ratio, and the Corporation shall include statements explaining the reasons which prevented such ratios from being achieved.' IMPLEMENTATION OF THE NEW ROUTE PLAN
SEC. 127. Section 4(g) of the Amtrak Improvement Act of 1978 92 Stat. 923. (Public Law 95-421) is amended by striking out the period at the end 45 USC 521 note, thereof and inserting in lieu thereof the following: ": Provided, however. That implementation of the Secretary's recommendations which require (1) operation over rail lines not used in intercity passenger service upon the date of approval thereof; (2) use of new
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