Payments in Lieu of Taxes Act
PL 103-397 (S.455), enacted 10/22/1994

108 STAT. 4156 
PUBLIC LAW 103-397—OCT. 22, 1994 
Public Law 103-397 
103d Congress 
An Act 
Oct. 22, 1994 
To amend title 31, United States Code, to increase Federal payments to units 
[S. 455] 
of general local government for entitlement lands, and for other purposes. 
Be it enacted by the Senate and House of Representatives of 
Payments In 
ifig United States of America in Congress assembled. 
Lieu of Taxes 
' 
^ 
Act. 
SECTION 1. SHORT TITLE. 
note 
This Act may be cited as the "Pa)niients In Lieu of Taxes 
Act". 
SEC. 2. INCREASE IN PAYMENTS FOR ENTFILEMENT LANDS. 
(a) 
INCREASE BASED ON CONSUMER PRICE INDEX.—Section 
6903(b)(1) of title 31, United States Code, is amended— 
(1) in subparagraph (A), by striking "75 cents for each 
acre of entitlement land" and inserting "93 cents during fiscal 
year 1995, $1.11 during fiscal year 1996, $1.29 during fiscal 
year 1997, $1.47 during fiscal year 1998, and $1.65 during 
fiscal year 1999 and thereafter, for each acre of entitlement 
land"; and 
(2) in subparagraph (B), by striking "10 cents for each 
acre of entitlement land" and inserting "12 cents during fiscal 
year 1995, 15 cents during fiscal year 1996, 17 cents during 
fiscal year 1997, 20 cents during fiscal year 1998, and 22 
cents during fiscal year 1999 and thereafter, for each acre 
of entitlement land". 
(b) INCREASE IN POPULATION CAP.—Section 6903(c) of title 31, 
United States Code, is amended— 
(1) in paragraph (1), by striking "$50 times the population" 
and inserting "the highest dollar amount specified in paragraph 
(2)"; and 
(2) in paragraph (2), by amending the table at the end 
to read as follows: 
the limitation 
is equal to the 
population 
"If population equals— 
times— 
5,000 
$110.00 
6,000 
103.00 
7,000 
97.00 
8,000 
90.00 
9,000 
84.00 
10,000 
77.00 
11,000 
75.00 
12,000 
73.00 
13,000 
70.00 
14,000 
68.00 
15,000 
66.00 
PUBLIC LAW 103-397—OCT. 22, 1994 
108 STAT. 4157 
16,000 
65.00 
17,000 
64.00 
18,000 
63.00 
19,000 
62.00 
20,000 
61.00 
21,000 
60.00 
22,000 
59.00 
23,000 
59.00 
24,000 
58.00 
25,000 
57.00 
26,000 
56.00 
27,000 
56.00 
28,000 
56.00 
29,000 
55.00 
30,000 
55.00 
31,000 
54.00 
32,000 
54.00 
33,000 
53.00 
34,000 
53.00 
35,000 
52.00 
36,000 
52.00 
37,000 
51.00 
38,000 
51.00 
39,000 
50.00 
40,000 
50.00 
41,000 
49.00 
42,000 
48.00 
43,000 
48.00 
44,000 
47.00 
45,000 
47.00 
46,000 
46.00 
47,000 
46.00 
48,000 
45.00 
49,000 
45.00 
50,000 
44.00.". 
SEC. 3. INDEXING OF PILT PAYMENTS FOR INFLATION; INSTALLMENT 
PAYMENTS. 
Section 6903 of title 31, United States Code, is amended by 
adding at the end the following new subsection: 
"(d) On October 1 of each year after the date of enactment 
of the Pa3maent in Lieu of Taxes Act, the Secretary of the Interior 
shall adjust each dollar amount specified in subsections (b) and 
(c) to reflect changes in the Consumer Price Index published by 
the Bureau of Labor Statistics of the Department of Labor, for 
the 12 months ending the preceding June 30. . 
SEC. 4. LAND EXCHANGES. 
Section 6902 of title 31, United States Code, is amended to 
read as follows: 
*
"
§ 6902. Authority and Eligibility 
"(a) The Secretary of the Interior shall make a pa3nnent for 
each fiscal year to each unit of general local government in which 
entitlement land is located, as set forth in this chapter. A unit 
of general local government may use the payment for any govern-
mental purpose. 
"(b) A unit of general local government may not receive a 
payment for land for which pa3mient under this Act otherwise 
may be received if the land was owned or administered by a State 
or unit of general local government and was exempt from real 
estate taxes when the land was conveyed to the United States 
except that a unit of genersQ local government may receive a pay-
ment for— 
108 STAT. 4158 
PUBLIC LAW 103-397—OCT. 22, 1994 
"(1) land a State or unit of general local government 
acquires from a private party to donate to the United States 
within 8 years of acquisition; 
"(2) land acquired by a State through an exchange with 
the United States if such land was entitlement land as defined 
by this chapter; or 
"(3) land in Utah acquired by the United States for Federal 
land, royalties, or other assets if, at the time of such acquisition, 
a unit of general local government was entitled under applicable 
State law to receive pajnments in lieu of taxes from the State 
of Utah for such land: Provided, however, That no payment 
under this paragraph shall exceed the payment that would 
have been made under State law if such land had not been 
acquired.". 
SEC. 5. EFFECTIVE DATE; TRANSITION PROVISIONS. 
31 use 6902 
(a) EFFECTIVE DATES.— 
^°^- 
(1) IN GENERAL.—Except as provided in paragraph (2), this 
Act and the amendments made oy this Act shall become effec-
tive on October 1,1994. 
(2) LIMITATION.—The amendment made by section 2(b)(2) 
shall become effective on October 1,1998. 
(b) TRANSITION PROVISIONS.— 
(1) FISCAL YEAR 1995.—During fiscal year 1995, the table 
at the end of section 6903(c)(2) of title 31, United States Code, 
is amended to read as follows: 
the limitation 
is equal to the 
population 
' ^ population equals— 
times— 
5,000 
$62.00 
6,000 
58.00 
7,000 
54.50 
8,000 
51.00 
9,000 
47.00 
10,000 
43.50 
11,000 
42.00 
12,000 
41.00 
13,000 
40.00 
14,000 
38.50 
15,000 
37.00 
16,000 
36.50 
17,000 
36.00 
18,000 
35.50 
19,000 
34.50 
20,000 
34.00 
21,000 
33.75 
22,000 
33.50 
23,000 
33.00 
24,000 
32.50 
25,000 
32.25 
26,000 
32.00 
27,000 
31.75 
28,000 
31.50 
29,000 
31.25 
30,000 
31.00 
31,000 
30.75 
32,000 
30.50 
33,000 
30.00 
34,000 
29.75 
35,000 
29.50 
36,000 
29.25 
37,000 
28.75 
38,000 
28.50 
39,000 
28.25 
PUBLIC LAW 103-397—OCT. 22, 1994 
108 STAT. 4159 
40,000 
28.00 
41,000 
27.50 
42,000 
27.25 
43,000 
27.00 
44,000 
26.50 
45,000 
26.25 
46,000 
26.00 
47,000 
25.75 
48,000 
25.50 
49,000 
25.00 
50,000 
24.75.". 
(2) FISCAL YEAR 1996.—During fiscal year 1996, the table 
at the end of section 6903(c)(2) of title 31, United States Code, 
is amended to read as follows: 
the limitation 
is equal to the 
population 
' ^ population equals— 
times— 
5,000 
$74.00 
6,000 
69.50 
7,000 
65.00 
8,000 
61.00 
9,000 
56.00 
10,000 
52.00 
11,000 
50.50 
12,000 
49.00 
13,000 
47.50 
14,000 
46.00 
15,000 
44.50 
16,000 
43.50 
17,000 
43.00 
18,000 
42.00 
19,000 
41.50 
20,000 
41.00 
21,000 
40.25 
22,000 
40.00 
23,000 
39.50 
24,000 
39.00 
25,000 
38.50 
26,000 
38.25 
27,000 
38.00 
28,000 
37.50 
29,000 
37.25 
30,000 
37.00 
31,000 
36.75 
32,000 
36.25 
33,000 
36.00 
34,000 
35.50 
35,000 
35.00 
36,000 
34.75 
37,000 
34.50 
38,000 
34.00 
39,000 
33.75 
40,000 
33.25 
41,000 
33.00 
42,000 
32.50 
43,000 
32.25 
44,000 
32.00 
45,000 
31.50 
46,000 
31.00 
47,000 
30.75 
48,000 
30.50 
49,000 
30.00 
50,000 
29.50.". 
(3) FISCAL YEAR 1997.—^During fiscal year 1997, the table 
at the end of section 6903(c)(2) of title 31, United States Code, 
is amended to read as follows: 
108 STAT. 4160 
PUBLIC LAW 103-397—OCT. 22, 1994 
the limitation 
is equal to the 
population 
"If population equals— 
times— 
5,000 
$86.00 
6,000 
81.00 
7,000 
76.00 
8,000 
71.00 
9,000 
65.50 
10,000 
60.00 
11,000 
58.50 
12,000 
57.00 
13,000 
55.00 
14,000 
53.50 
15,000 
51.50 
16,000 
51.00 
17,000 
50.00 
18,000 
49.00 
19,000 
48.00 
20,000 
47.50 
21,000 
47.25 
22,000 
46.25 
23,000 
46.00 
24,000 
45.25 
25,000 
45.00 
26,000 
44.50 
27,000 
44.00 
28,000 
43.75 
29,000 
43.50 
30,000 
43.00 
31,000 
42.50 
32,000 
42.00 
33,000 
41.75 
34,000 
41.25 
35,000 
41.00 
36,000 
40.50 
37,000 
40.00 
38,000 
39.50 
39,000 
39.00 
40,000 
38.75 
41,000 
38.25 
42,000 
38.00 
43,000 
37.50 
44,000 
37.00 
45,000 
36.50 
46,000 
36.00 
47,000 
35.75 
48,000 
35.25 
49,000 
35.00 
50,000 
34.50.". 
(4) FISCAL YEAR 1998.—^During fiscal year 1998, the table 
at the end of section 6903(c)(2) of title 31, United States Code, 
is amended to read as follows: 
the limitation 
is equal to the 
population 
"If population equals— 
times— 
5,000 
$98.00 
6,000 
92.00 
7,000 
86.00 
8,000 
80.50 
9,000 
74.50 
10,000 
68.50 
11,000 
66.50 
12,000 
64.50 
13,000 
63.00 
14,000 
61.00 
15,000 
59.00 
16,000 
58.00 
17,000 
57.00 
PUBLIC LAW 103-397—OCT. 22, 1994 
108 STAT. 4161 
18,000 
56.00 
19,000 
55.00 
20,000 
54.00 
21,000 
53.50 
22,000 
52.75 
23,000 
52.00 
24,000 
51.50 
25,000 
51.00 
26,000 
50.50 
27,000 
50.25 
28,000 
50.00 
29,000 
49.50 
30,000 
49.00 
31,000 
48.50 
32,000 
48.00 
33,000 
47.50 
34,000 
47.00 
35,000 
46.50 
36,000 
46.00 
37,000 
45.50 
38,000 
45.00 
39,000 
44.50 
40,000 
44.00 
41,000 
43.50 
42,000 
43.00 
43,000 
42.75 
44,000 
42.25 
45,000 
41.75 
46,000 
41.25 
47,000 
40.75 
48,000 
40.25 
49,000 
39.75 
50,000 
39.25.". 
Approved October 22,1994. 
LEGISLATIVE HISTORY—S. 455: 
HOUSE REPORTS: No. 103-838 (.Coram, on Natural Resources). 
SENATE REPORTS: No. 103-231 (Comm. on Energy and Natural Resources). 
CONGRESSIONAL RECORD, Vol. 140 (1994): 
Apr. 13, considered and passed Senate. 
Oct. 7, considered and passed House.