An Act to amend section 6659 (b) of the Internal Revenue Code of 1954 with respect to the procedure for assessing certain additions to tax, and for other purposes
PL 86-470 (H.R.9660), enacted 05/14/1960

132 
PUBLIC LAW 86-469-MAY 14, 1960 
[74 ST A T . 
16 u s e 1007. 
SEC. 3. Section 10 of the Watershed Protection and Flood Pre-
vention Act (68 Stat. 666), as amended, is amended by adding at the 
end thereof the following: "No appropriation hereafter available for 
assisting local organizations in preparing and carrying out plans for 
works of improvement under the provisions of section 3 or clause (a) 
of section 8 of this Act shall be available for any works of improve-
ment pursuant to this Act or otherwise in connection with the eleven 
watershed improvement programs authorized by section 13 of the Act 
of December 22,1944 (58 Stat. 887), as amended and supplemented, or 
for making loans or advancements to State and local agencies as 
authorized by clause (b) of section 8." 
Approved May 13, 1960. 
May 14, I960 
[H. J. Res. 352] 
Public Law 86-469 
JOINT RESOLUTION 
To authorize preliminary study and review in connection with proposed addi-
tional building for the Library of Congress. 
Library o f Con-
gress, 
study. 
Appropriation. 
Resolved hy the Senate and House of Representatives 
of the United 
States of America in Congress assembled, That the Architect of the 
Capitol, under the direction and supervision of the Joint Committee 
on the Library, is authorized and directed to prepare preliminary 
plans and estimates of cost for an additional building for the Library 
of Congress. 
SEC. 2. The Architect of the Capitol is authorized, under the direc-
tion of the Joint Committee on the Library, to make such expenditures 
as may be necessary to carry out the provisions of this resolution, and 
there is hereby authorized to be appropriated for such purpose the 
sum of $75,000. 
Approved May 14, 1960. 
May 14, 1960 
[H. R. 9660] 
Public Law 86-470 
AN ACT 
To amend section 6659(b) of the Internal Revenue Code of 1954 with respect 
to the procedure for assessing certain additions to tax, and for other purposes. 
T a x e s . 
Assessing addi-
tions. 
26 u s e 6659. 
2 6 u s e 
6201-
6207. 
2 6 u s e 
6651, 
6654, 6655. 
26 u s e 6211. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assemhted, That section 6659 (b) 
of the Internal Kevenue Code of 1954 (relating to additions to tax 
for failure to file return or pay tax) is amended to read as follows: 
"(b) 
PROCEDURE FOR ASSESSING CERTAIN ADDITIONS TO TAX.—For 
purposes of subchapter B of chapter 63 (relating to deficiency pro-
cedures for income, estate, and gift taxes), subsection (a) shall not 
apply to any addition to tax under section 6651, 6654, or 6655; except 
that it shall apply— 
"(1) in the case of an addition described in section 6651j to that 
portion of such addition which is attributable to a deficiency in 
tax described in section 6211; or 
"(2) to an addition described in section 6654 or 6655, if no 
return is filed for the taxable year." 
SEC. 2. The amendment made by the first section of this Act shall 
apply with respect to assessments made after the date of the enact-
ment of this Act. 
Any addition to tax under section 6651, 6654, or 
6655 of the Internal Revenue Code of 1954, assessed and collected on 
or before the date of the enactnient of this Act, shall not be considered 
74 STAT.] 
PUBLIC LAW 86-471-MAY 14, 1960 
133 
an overpayment solely on the ground that such assessment was in-
valid, it such assessment would not have been invalid had the amend-
ment made by the first section of this Act applied with respect to such 
assessment. 
SEC. 3. (a) Section 213(a) of the Internal Revenue Code of 1954 
(relating to deduction for medical, dental, etc. expenses) is amended 
to read as follows: 
"(a) ALLOWANCE or DEDUCTION.—There shall be allowed as a deduc-
tion the following amounts of the expenses paid during the taxable 
year, not compensated for by insurance or otherwise, for medical care 
of the taxpayer, his spouse, or a dependent (as defined in section 152) : 
"(1) If neither the taxpayer nor his spouse has attained the age 
of 65 before the close of the taxable year— 
"(A) the amount of such expenses for the care of any de-
pendent who— 
"(i) is the mother or father of the taxpayer or of his 
spouse, and 
"(ii) has attained the age of 65 before the close of the 
taxable year, and 
"(B) the amount by which such expenses for the care of 
the taxpayer, his spouse, and such dependents (other than any 
dependent described in subparagraph (A)) exceed 3 percent 
of the adjusted gross income. 
"(2) If either the taxpayer or his spouse has attained the age 
of 65 before the close of the taxable year— 
"(A) the amount of such expenses for the care of the tax-
payer and his spouse, 
"(B) the amount of such expenses for the care of any 
dependent described in paragraph (1) (A), and 
"(C) the amount by which such expenses for the care of 
such dependents (other than any dependent described in para-
graph ri)(A)) exceed 3 percent of the adjusted gross 
income." 
(b) The amendment made by subsection (a) shall apply to taxable 
years beginning after December 31, 1969. 
Approved May 14, 1960. 
68A Stat. 69. 
26 u s e 213. 
Public Law 86-471 
AN ACT 
To authorize the construction of modern naval vessels. 
May 14. 1960 
[H. R. 10474] 
Be It enacted 6y tke Senate and House of Representati'ves of the 
United States of America in Congress assembled^ That the President 
is authorized to undertake the construction of not to exceed eight 
thousand tons of amphibious warfare vessels and landing craft, not to 
exceed four thousand tons of patrol vessels, and not to exceed twenty 
thousand tons of auxiliary vessels. 
SEC. 2. There is herebv authorized to be appropriated such sums 
as may be necessary for the construction of the foregoing vessels. 
Approved May 14, 1960. 
Vessels. 
Construction. 
Appropriation,