An Act to extend for an additional temporary period the existing suspension of duties on certain classifications of yarns of silk, and for other purposes.
PL 93-499 (H.R.7780), enacted 10/29/1974

88 STAT. ] 
PUBLIC LAW 93-499-OCT. 29, 1974 
1549 
and universities. The Administrator shall provide liaison at an appro-
priate organizational level to assure coordination of his activities with 
State and local government agencies, departments, bureaus, or offices 
concerned with any matter related to programs of fire prevention and 
control and with private and other Federal organizations and offices 
so concerned. 
ASSISTANCE TO CONSUMER PRODUCT SAFETY COMMISSION 
SEC. 22. Upon request, the Administrator shall assist the Consumer 
is use 2219. 
Product Safety Commission in the development of fire safety standards 
or codes for consumer products, as defined in the Consumer Product 
Safety Act (15 U.S.C. 2051 et seq.). 
CONFORMING AMENDMENTS 
SEC. 23. Section 12 of the Act of February 14, 1903, as amended 
(15 U.S.C. 1511), is amended to read as follows: 
" B U R E A U S I N DEPARTMENT 
"SEC. 12. The following named bureaus, administrations, services, 
offices, and programs of the public service, and all that pertains thereto, 
shall be under the jurisdiction and subject to the control of the Secre-
tary of Commerce: 
"(a) National Oceanic and Atmospheric Administration; 
fb) United States Travel Service; 
(c) Maritime Administration; 
"(d) National Bureau of Standards; 
"(e) Patent Office; 
"(f) Bureau of the Census; 
"(g) National Fire Prevention and Control Administration; and 
"(h) such other bureaus or other organizational units as the Secre-
tary of Commerce may from time to time establish in accordance with 
law." 
Approved October 29, 1974. 
Public Law 93-499 
A N A C T 
October 29, 1974 
To extend for an additional temporary period the existing suspension of duties 
[H. R. 7780] 
on certain classifications of yarns of silk, and for other purposes. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That (a) items a^s*^dm^"us. 
905.30 and 905.31 of the appendix to the Tariff Schedules of the United pe^lon "exten-" 
States (19 U.S.C. 1202) are each amended by striking out "11/7/73" ^i°"; internal 
' 
./ 
t5 
/ 
' 
Revenue Code of 
1954, 
amendments. 
"n 
1550 
PUBLIC LAW 93-499-OCT. 29, 1974 
[88 STAT. 
Effective date. 
19 u s e 1202 
note. 
19 u s e 1202 
note. 
19 u s e 1514. 
Mining, treat-
ment processes. 
26 u s e 613. 
Effective date. 
26 u s e 613 
note. 
26 u s e 4401. 
26 u s e 4411. 
26 u s e 4424. 
26 u s e 7602. 
and inserting in lieu thereof "11/7/75"; and such item 905.31 is further 
amended by striking out "and item 308.51". 
(b) The amendments made by subsection (a) shall apply with 
respect to articles entered, or withdrawn from warehouse, for con-
sumption on or after the date of the enactment of this Act. 
(c) Upon request therefor filed with the customs officer concerned 
on or before the sixtieth day after the date of the enactment of this 
Act, the entry or withdrawal of any article— 
(1) which was made after November 7, 1973, and before the 
date of the enactment of this Act, and 
(2) with respect to which there would have been no duty if the 
amendments made by subsection (a) applied to such entry or 
withdrawal, 
shall notwithstanding the provisions of section 514 of the Tariff 
Act of 1930 or any other provision of law, be liquidated or reliquidated 
as though such entry or withdrawal had been made on the date 
of the enactment of this Act. 
SEC. 2. (a) Section 613(c)(4)(E) of the Internal Revenue Code 
of 1954 (relating to treatment processes considered as mining) is 
amended by inserting after "phosphate rock," the following: "the 
decarbonation of trona,". 
(b) The amendment made by this section shall apply to taxable 
years beginning after December 31,1970. 
Sec. 3. Wagering tax amendments. 
(a) TAX ON WAGERS.—Section 4401 of the Internal Revenue Code of 
1954 (relating to imposition of tax on wagers) is amended by striking 
out "10 percent" and inserting in lieu thereof "2 percent". 
(b) OCCUPATIONAL TAX.—Section 4411 of the Intei-nal Revenue Code 
of 1954 (relating to imposition of occupational taxos) is amended by 
striking out "$50" and inserting in lieu thereof "$500". 
(c) DISCLOSURE OF WAGERING TAX INFORMATION.— 
(1) Subchapter C of Chapter 35 of the Internal Revenue Code 
of 1954 (relating to miscellaneous provisions) is amended by 
adding at the end thereof the following new section: 
"Sec. 4424. Disclosure of wagering tax information. 
"(a) GENERAL RULE.—Except as otherwise provided in this section, 
neither the Secretary or his delegate nor any other officer or employee 
of the Treasury Department may divulge or make known in any man-
ner whatever to any person— 
"(1) any original, copy, or abstract of any return, payment, 
or registration made pursuant to this chapter, 
"(2) any record required for making any such return, pay-
ment, or registration, which the Secretary or his delegate is 
permitted by the taxpayer to examine or which is produced pursu-
ant to section 7602, or 
"(3) any information come at by the exploitation of any suiCh 
return, payment, registration, or record. 
88 STAT. ] 
PUBLIC LAW 93-499-OCT. 29, 1974 
1551 
"(b) PERMISSIBLE DISCLOSURE.—A disclosure otherwise prohibited 
by subsection (a) may be made in connection with the administration 
or civil or criminal enforcement of any tax imposed by this title. How-
ever, any document or information so disclosed may not be— 
"(1) divulged or made known in any manner whatever by any 
officer or employee of the United States to any person except in 
connection with the administration or civil or criminal enforce-
ment of this title, nor 
"(2) used, directly or indirectly, in any criminal prosecution 
for any offense occurring before the date of enactment of this 
section. 
"(c) USE OF DOCUMENTS POSSESSED BY TAXPAYER.—Except in con-
nection with the administration or civil or criminal enforcement of 
any tax imposed by this title— 
"(1) any stamp denoting payment of the special tax under 
this chapter, 
"(2) any original, copy, or abstract possessed by a taxpayer of 
any return, payment, or registration made by such taxpayer pur-
suant to this chapter, and 
"(3) any information come at by the exploitation of any such 
document, 
shall not be used against such taxpayer in any criminal proceeding. 
"(d) INSPECTION BY COMMPITEES OF CONGRESS.—Section 6103(d) 
26 use eioa. 
shall apply with respect to any return, payment, or regi^ration made 
pursuant to this chapter.". 
(2) The table of sections for such subchapter is amended by add-
ing at the end thereof the following: 
"SEC. 4424. Disclosure of wagering tax in information.", 
(d) EFFECTIVE DATE.— 
(1) I N GENERAL.—The amendments made by this section take 
26 use 4401 
effect on December 1, 1974, and shall apply only with respect to "° ^' 
wagers placed on or after such date. 
(2) 
T R A N S I T I O N A L RULES.— 
26 use 4411 
(A) Any person who, on December 1, 1974, is engaged in "°*^-
an activity which makes him liable for payment of the tax 
imposed by section 4411 of the Internal Revenue Code of 1954 
26 use 44i 1. 
(as in effect on such date) shall be treated as commencing 
such activity on such date for purposes of such section and 
section 4901 of such Code. 
'26 use 4901. 
(B) Any person Who, before December 1,1974.— 
occupational 
(i) became liable for and paid the tax imposed by sec- *^''' li^^i^^y-
tion 4411 of the Internal Revenue Code of 1954 (as in 
effect on July 1,1974) for the year ending June 30,1975, 
shall not be liable for any additional tax under such sec-
tion for such year, and 
(ii) registered under section 4412 of such Code (as in 
26 use 4412. 
effect on July 1,1974) for the year ending June 30,1975, 
shall not be required to reregi^er under such section for 
such year. 
Approved October 29, 1974.