An Act to authorize appropriations during the fiscal year 1966 for procurement of aircraft, missiles, naval vessels, tracked combat vehicles, research, development, test, evaluation, and military construction for the Armed Forces, and for other purposes
PL 89-367 (H.R.12889), enacted 03/15/1966

36 
PUBLIC LAW 89-367-MAR. 15, 1966 
[80 STAT. 
Public Law 89-367 
March 15, 1966 
AN ACT 
—[H. R- 12889] 
rpQ authorize appropriations during the fiscal year 1966 for procurement of air-
craft, missiles, naval vessels, tracked combat vehicles, research, development, 
test, evaluation, and military construction for the Armed Forces, and for other 
purposes. 
Be it enacted hy the Senate and House of Representatives 
of the 
Armed Forces. 
United States of AmeHca in Congress assemhted^ 
Supplemental 
Toli!llion,\96i 
TITLE I—PROCUREMENT 
79 Stat. 127. 
SEC. 101. In addition to the funds authorized to be appropriated 
under Public Law 89-37 there is hereby authorized to be appropriated 
during the fiscal year 1966 for the use of the Armed Forces of the 
United States for procurement of aircraft, missiles, naval vessels, and 
tracked combat vehicles in amounts as follows: 
AIECRAFT 
For aircraft: for the Army, $825,600,000; for the Navy and the 
Marine Corps, $738,300,000; for the Air Force, $1,585,700,000. 
MISSILES 
For missiles: for the Army, $64,000,000; for the Navy, $26,200,000; 
for the Marine Corps, $27,500,000; for the Air Force, $63,700,000. 
TRACKED 
COMBAT 
VEHICLES 
For tracked combat vehicles: for the Amiy, $75,800,000; for the 
Marine Corps, $10,900,000. 
TITLE II—RESEARCH, DEVELOPMENT, TEST, AND 
EVALUATION 
SEC. 201. In addition to the funds authorized to be appropriated 
under Public Law 89-37 there is hereby authorized to be appropriated 
during fiscal year 1966 for the use of the Armed Forces of the United 
States for research, development, test, and evaluation, as authorized 
by law, in amounts as follows: 
For the Army, $27,995,000; 
For the Navy (including the Marine Corps), $52,570,000; 
For the Air Force, $71,085,000. 
TITLE III—MILITARY CONSTRUCTION 
faJmtllTrr"* °^ 
SEC. 301. The Secretary of each military department may establish 
southeast Asia. 
or devclop military installations and facilities by acquiring, construct-
ing, converting, rehabilitating, or installing permanent or temporary 
public works, including land acquisition, site preparation, appurte-
nances, utilities, and equipment, which are necessary in connection 
with military activities in southeast Asia, or in support of such activi-
ties, in the total amount as follows: 
Department of the Armv, $509,7(X),000; 
Department of the Navy, $304.300,000; and 
Department of the Air Force, $274,100,000. 
fa^iiuie^^.''""'^ 
SEC. 302. Tlie Secretary' of Defense may establish or develop instal-
lations and facilities which he determines to be vital to the security 
of the United States, and in connection therewith to acquire, construct, 
80 STAT.] 
PUBLIC LAW 89-367-MAR. 15, 1966 
37 
convert, rehabilitate, or install permanent or temporary public works, 
including land acquisition, site preparation, appurtenances, utilities, 
and equipment in the total amount of $200,000,000. 
SEC. 303. The Secretary of each militarj^ department may proceed ^^^tl"^ eT^"'""^' 
to establish or develop installations and facilities under this Act with- ""^^ ^' ^ ''• 
out regard to section 3648 of the Revised Statutes, as amended (31 
U.S.C. 629), and sections 4774(d) and 9774(d) of title 10, United 
States Code. 
The authority to place permanent or temporary 
^OA stat. 269, 
improvements on land includes authority for surveys, administration, 
overhead, planning, and supervision incident to construction. 
That 
authority may be exercised before title to the land is approved under 
section 355 of the Revised Statutes, as amended (40 U.S.C. 255), and 
even though the land is held temporarily. The authority to acquire 
real estate or land includes authority to make surveys and to acquire 
land, and interests in land (including temporary use), by gift, pur-
chase, exchange of Government-owned land, or otherwise. 
SEC. 304. Whenever— 
contracts. 
(1) the President determines that compliance with section 
2313(b) of title 10, United States Code, for contracts made under 
^OA stat. 132. 
this Act for the establishment or development of military installa-
tions and facilities in foreign countries would interfere with the 
carrying out of this Act; and 
(2) the Secretary of Defense and the Comptroller General have 
agreed upon alternative methods of adequately auditing those 
contracts; 
the President may exempt those contracts from the requirements of 
that section. 
SEC. 305. There are authorized to be appropriated such sums as may n^^gt^o^'^*'""' 
be necessary for the purposes of this title, but the appropriations for 
public works authorized oy sections 301 and 302 shall not exceed— 
(1) for section 301: Department of the Army, $509,700,000; 
Department of the Navy, $304,300,000; Department of the Air 
Force, $274,100,000, or a total of $1,088,100,000. 
(2) for section 302: a total of $200,000,000. 
TITLE IV—GENERAL PROVISIONS 
SEC. 401. (a) Funds authorized for appropriation for the use of the (,^1^""'^^; vletna" 
Armed Forces of the United States under this or any other Act are m
V
s J forces! Ttc. 
authorized to be made available for their stated purposes in connection 
with support of Vietnamese and other free world forces in Vietnam, 
and related costs, during the fiscal vears 1966 and 1967, on such terms 
and conditions as the Secretary of l^efense may determine. 
(b) Within 30 days after the end of each quarter, the Secretary 
Report to con-
of Defense shall render to the C ommittees on Armed Services and 
Appropriations of the Senate and the House of Representatives a 
report with respect to the estimated value by country of support fur-
nished from 
appropriations authorized to be made under this 
subsection. 
(c) The Secretary of Defense shall furnish to the Committees on 
construction, 
Armed Services of the Senate and House of Representatives a descrip-
tion of all construction projects, including cost estimates and periodic 
reports, made available to the Secretary of Defense simultaneously 
with the receipt of such information from the persons responsible for 
the construction of such projects in support of Vietnamese and other 
free world forces in Vietnam. Whenever such construction projects, ^^^"""^^"^"^i 
involving $1,000,000 or more, are performed by private contractors, mut^es"^ 
the Secretary of Defense or his representative in Vietnam shall report 
to the Committees on Armed Services of the Senate and House of 
gressional com-
mittees. 
projects descrip-
tion and estimates. 
38 
PUBLIC LAW 89-368-MAR. 15, 1966 
[80 STAT. 
Representatives the name or names of such private contractors, the 
amounts involved in each contract, a copy of the report in support of 
each progress payment, and a complete report prior to final payment. 
coti'tracu^ °^ 
(d) The Secretary of Defense shall also furnish to the Armed 
Services Committees of the Senate and House of Representatives com-
plete information regarding the alternative methods of adequately 
auditing contracts which he and the Comptroller General have agreed 
upon prior to the execution of any contract which would waive the 
7
0
A Stat. 132. 
provisious of section 2313 (b) of title 10, United States Code. 
Approved March 15, 1966. 
Public Law 89-368 
March 15, 1966 
-^N ACT 
[H. R. 12752] 
rpQ provide for graduated withholding of income tax from wages, to require 
declarations of estimated tax with respect to self-employment income, to 
accelerate current payments of estimated income tax by corporations, to i>ost-
pone certain excise tax rate reductions, and for other purposes. 
Tax Adjustment 
Act of 1966. 
68A Stat. 3. 
26 use 1 etseq. 
Be it enacted by the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ 
SECTION 1. SHORT TITLE, ETC. 
(a) SHORT TITLE.—This Act may be cited as the "Tax Adjustment 
Act of 1966". 
(b) AMENDMENT OF 1954 CODE.—Except as otherwise expressly pro-
vided, whenever in this Act an amendment or repeal is expressed in 
terms of an amendment to, or repeal of, a section or other provision, 
the reference shall be considered to be made to a section or other pro-
vision of the Internal Revenue Code of 1954. 
TITLE I—ADJUSTMENT OF CERTAIN COLLECTION 
PROCEDURES 
SECTION 101. INCOME TAX COLLECTED AT SOURCE. 
(a) PERCENTAGE METHOD OF WITHHOLDING.—Subsection (a) of sec-
78^stlt^*i40^^^' 
tion 3402 (relating to requirement of withholding) is amended to 
26 use 3402. 
read as follows: 
"(a) 
REQUIREMENT OF AVITHHOLDING.—Every employer making 
payment of wages shall deduct and withhold upon such wages (except 
as otherwise provided in this section) a tax determined in accordance 
with the following tables. For purposes of applying such tables, the 
term 'the amount of wages' means the amount by which the wages 
exceed the number of withholding exemptions claimed, multiplied by 
(he amount of one such exemption as shown in the table in subsection 
(b)(1): 
"Table 1—If the payroll period with respect to an employee is WEEKLY 
"(a) Single Person—Including Head of Household: 
If the amount of wages is: 
The amount of income tax to be withheld 
shall be: 
Not over $4 
0. 
Over $4 but not over $13 
14% of excess over $4. 
Over $13 but not over $23 
$1.26 plus 15% of excess over $13. 
Over $23 but not over $85 
$2.76 plus 17% of excess over $23. 
Over $85 but not over $169 
$13.30 plus 20% of excess over $85. 
Over $169 but not over $212 
$30.10 plus 25% of excess over $169. 
Over $212 
$40.85 plus 30% of excess over $212. 
Post, p. 41.