An Act authorizing the Commissioners of the District of Columbia to locate a portion of a vehicular tunnel under parts of the U.S. Capitol Grounds and the U.S. Botanic Garden grounds, and for other purposes
PL 88-381 (H.R.10392), enacted 07/21/1964

78 STAT. 1 
PUBLIC LAW 88-381-JULY 21, 1964 
333 
elimination of duplication and overlaps between two or more agency 
programs, (c) identification of technical needs in various water re-
sources research categories, (d) recommendations with respect to al-
location of technical effort among the Federal agencies, (e) review of 
technical manpower needs and findings concerning the technical man-
power, base of the program, (f) recommendations concerning manage-
ment policies to improve the quality of the Government-wide research 
effort, and (g) actions to facilitate interagency communication at 
management levels. 
SEC. 306. As used in this Act, the term "State"' includes the Com-
monwealth of Puerto Rico. 
Approved July 17, 1964. 
' • s t a t e . " 
Public Law 88-380 
AN ACT 
To amend subsection (b) of section 512 of the Internal Revenue Code of 1954 
(dealing with unrelated business taxable income). 
July 17, 1964 
[H. R. 6455] 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assernbled^ That subsection (b) 
of section 512 of the Internal Revenue Code of 1954 (dealing with un-
related business taxable income) is amended by adding the following 
new paragraph at the end thereof: 
"(14) In the case of an organization which is described in sec-
tion 501(c) (5), there shall be excluded all income used to estab-
lish, maintain, or operate a retirement home, hospital, or other 
similar facility for the exclusive use and benefit of the aged and 
infirm members of such an organization, which is derived from 
agricultural pursuits conducted on a ground contiguous to the 
retirement home, hospital, or similar facility and further pro-
vided that such income does not provide more than 75 percent of 
the cost of maintaining and operating the retirement home, hos-
pital, or similar facility; and there shall be excluded all deductions 
directly connected with such income." 
SEC. 2. The amendment made by the first section of this Act shall 
apply wdth respect to taxable years beginning after December 31, 
1963. 
Approved July 17, 1964, 1:33 p.m. 
Unrelated busi-
ness taxable in» 
come. 
68A Stat. 
72 Stat. 80. 
26 u s e 512. 
170; 
26 u s e 501. 
Public Law 88-381 
AN ACT 
Authorizing the Commissioners of the District of Columbia to locate a portion 
of a vehicular tunnel under parts of the United States Capitol Grounds and 
the United States Botanic Garden grounds, and for other purposes. 
July 21, 1964 
[H. R. 1039 2] 
Be it enaxited hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That the Commis-
sioners of the District of Columbia are authorized and directed, in 
constructing, maintaining, and operating a vehicular tunnel in the 
city of Washington, District of Columbia, extending from the vicinity 
of Second and C Streets Southwest, to the vicinity of Third and 
(Constitution Avenue Northw^est, as a part of the Innerloop Freeway 
D.e. 
Vehicular tun-
nel, location.