An Act to amend title 12, District of Columbia Code, to provide a limitation of actions for actions arising out of death or injury caused by a defective or unsafe improvement to real property
PL 92-579 (S.1524), enacted 10/27/1972

86 STAT. ] 
PUBLIC LAW 92-579~OCT. 27,1972 
1275 
SEC. 17. There are hereby authorized to be appropriated not to 
Appropriation. 
exceed $1,000,000 for the development of the plan to be prepared 
pursuant to section 5 of this Act. No appropriations shall be made 
Prohibition. 
from the Land and Water Conservation Fund established by the Act 
of September 3, 1964 (78 Stat. 897, as amended, 16 U.S.C. 4601), to 
effectuate the purposes of this Act. 
Approved October 27, 1972. 
Public Law 92-579 
A N A C T 
October 2 7, 197:! 
To amend title 12, District of Columbia Code, to provide a limitation of actions 
[s. 1524] 
for actions arising out of death or injury caused by a defective or unsafe 
improvement to real property. 
D.C. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ 
SECTION 1. (a) Chapter 3 of title 12 of the District of Columbia reaTp'r°opeTt^y'!*'° 
Code (relating to limitation of actions) is amended by adding at the 
Death or injury 
end the following new section: 
"'77°stat!ti"o""''"' 
"§12-310. Actions arising out of death or injury caused hy ^Q{^'^°^^ ^'^' 
defective or unsafe improvements to real property 
"(a) (1) Except as provided in subsection (b), any action— 
"(A) to recover damages for— 
"(i) personal injury, 
" (ii) injury to real or personal property, or 
"(iii) wrongful death, 
' 
resulting from the defective or unsafe condition of an improve-
ment to real property, and 
"(B) for contribution or indemnity which is brought as a 
result of such injury or death, 
shall be barred unless in the case where injury is the basis of such 
action, such injury occurs within the ten-year period beginning on the 
date the improvement was substantially completed, or in the case where 
death is the basis of such action, either such death or the injury result-
ing in such death occurs within such ten-year period. 
"(2) For purposes of this subsection, an improvement to real prop-
erty shall be considered substantially completed when— 
" (A) it is first used, or 
"(B) it is first available for use after having been completed in 
accordance with the contract or agreement covering the improve-
ment, including any agreed changes to the contract or agreement, 
whichever occurs first. 
"(b) The limitation of actions prescribed in subsection (a) shall 
not apply to— 
" (1) any action based on a contract, express or implied, or 
"(2) any action brousrht against the person who, at the time the 
defective or unsafe condition of the improvement to real property 
caused injury or death, was the owner of or in actual possession 
or control of such real property." 
(b) The table of sections for such chapter 3 is amended by adding 
at the end the following new item: 
"12-310. Actions arising out of death or injury caused by defective or unsafe 
improvements to real property." 
1276 
PUBLIC LAW 92-580-OCT. 27, 1972 
[86 STAT. 
Effective date. 
D.C. Council 
Chairman, compen-
sation. 
D.C. Code 1 
app. 
SEC. 2. The amendments made by section 1 of this Act shall apply 
only with respect to actions brought after the date of enactment of this 
Act. 
SEC. 3. On and after the date of the enactment of this Act, the 
Chairman of the District of Columbia Council shall receive compen-
sation at the rate of $20,000 per aiinum. 
Approved October 27, 1972. 
^ 
'i^MIXMrj 
Public Law 92-580 
ildii^ 
October 2 7, 1972 
A N A C T 
[H.R. 1467] 
rj[Q amend the Internal Revenue Code of 1954 with respect to personal exemp-
tions in the case of American Samoans, and for other purposes. 
Taxes. 
American Samo-
ans. 
68A Stat. 43; 
72 Stat. 1607. 
26 u s e 152. 
80 Stat. 1550. 
83 Stat. 675. 
Effective date. 
Estate tax, 
annuities. 
68A Stat. 384; 
80 Stat. 33. 
Effective date. 
72 Stat. 1672; 
83 Stat. 711. 
2 6 u s e 162 
note. 
Be it enacted hy the SenMe and House of Representatives 
of the 
United States of America in Congress OMserribled^ That (a) section 
152(b) (3) of the Internal Eevenue Code of 1954 (defining the term 
"dependent") is amended by striking out "citizen of the United States" 
each place it appears and inserting in lieu thereof "citizen or national 
of the United States". 
(b) Paragraph (3) of section 873(b) of such Code (relating to 
deductions in case of nonresidential alien individuals) is amended to 
read as follows: 
" (3) PERSONAL EXEMPTIOX.—The deduction for personal exemp-
tions allowed by section 151, except that only one exemption shall 
be allowed under section 151 unless the taxpayer is a resident of a 
contiguous country or is a national of the United States." 
(c) The amendments made by subsections (a) and (b) shall apply 
to taxable years beginning after December 31, 1971. 
SEC. 2. (a) Section 2039 of the Internal Revenue Code of 1954 
(relating to estate tax treatment of annuities) is amended by adding 
at the end thereof the following new subsection: 
"(d) EXEMPTION or CERTAIN ANNUITY INTERESTS CREATED BY COM-
MUNITY PROPERTY LAWS.—In the case of an employee on whose behalf 
contributions or payments were made by his employer or former 
employer under a trust or plan described in subsection (c) (1) or (2), 
or toward the purchase of a contract described in subsection (c) (3), 
which under subsection (c) are not considered as contributed by the 
employee, if the spouse of such employee predeceases him, then, not-
withstanding the provisions of this section or of any other provision 
of law, there shall be excluded from the gross estate of such spouse 
the value of any interest of such spouse in such trust or plan or such 
contract, to the extent such interest— 
"(1) is attributable to such contributions or payments, and 
"(2) arises solely by reason of such spouse's interest in com-
munity income under the community property laws of a State." 
(b) The amendment made by subsection (a) shall apply with 
respect to estates of decedents for which the period prescribed by 
the Internal Revenue Code of 1954 for filing of a claim for credit 
or refund of an overpayment of estate tax ends on or after the date 
of enactment of this Act. No interest shall be allowed or paid on 
any overpayment of estate tax resulting from the application of the 
amendment made by subsection (a) for any period prior to the 
expiration of the one hundred and eightieth day following the date 
of the enactment of this Act. 
SEC. 3. Section 97 of the Technical Amendments Act of 1958 is 
amended by striking out "January 1, 1971" and inserting in lieu 
thereof "January 1, 1973".