An Act to amend the Internal Revenue Code of 1954 to provide for treatment of the recovery of losses arising from expropriation, intervention, or confiscation of properties by governments of foreign countries, and to amend title XVIII of the Social Security Act to extend theinitial enrollment period for supplementary medical insurance benefits
PL 89-384 (H.R.6319), enacted 04/08/1966

80 STAT.] 
PUBLIC LAW 89-384-APR. 8, 1966 
99 
cerned, in accordance with law, all amounts paid by, or withheld from 
amounts otherwise due, an employee or former employee of the United 
States in complete or partial satisfaction of his liability to the United 
States for which relief has been granted by section 2 oi this Act. 
"SEC. 3. In accordance with regulations issued under the first section 
Effective dace. 
of this Act, the allowance authorized by such section may be made 
retroactively effective from the date erroneous payments of per diem 
in lieu of subsistence were discontinued as a result of the decision of 
the Comptroller General of the United States dated May 4, 1964 
(B-153571), or as the result of administrative action taken by reason 
of that and similar decisions of the Comptroller General of tlie United 
States." 
Approved March 31, 1966. 
Public Law 89-384 
AN ACT 
Ap,ii 8
^ ,,,, 
To amend the Internal Revenue Code of 1954 to provide for treatment of the 
[H. R. 6319] 
recovery of losses arising from expropriation, intervention, or confiscation 
of properties by governments of foreign countries, and to amend title XVIII 
of the Social Seciirity Act to extend the initial enrollment period for supple-
mentary medical insurance benefits. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assenibled. 
Foreign expro-
priations. 
SECTION 1. RECOVERIES OF FOREIGN EXPROPRIATION LOSSES. 
Medical insur-
(a) Subchapter Q of chapter 1 of the Internal Revenue Code of ^"nment^perio'd.^'^ 
1954 (relating to readjustment of tax between years) is amended by 
SSA stat. 334; 
adding at the end thereof the following new part: 
^^ ^*^*' ^°^' 
"PART 
VII—RECOVERIES 
OF 
FOREIGN 
EXPROPRIATION 
LOSSES 
"Sec. 1351. Treatment of recoveries of foreign expropriation losses. 
"SEC. 1351. TREATMENT OF RECOVERIES OF FOREIGN EXPROPRIA-
TION LOSSES. 
"(a) ELECTION.— 
"(1) I N GENERAL.—This section shall apply only to a recovery, 
by a domestic corporation subject to the tax imposed by section 
11 or 802, of a foreign expropriation loss sustained by such corpo- ,7|^f*^*,- '^^' 
ration and only if such corporation was subject to the tax imposed 
by section 11 or 802, as the case may be, for the year of the loss and 
elects to have the provisions of this section apply with respect to 
such loss. 
"(2) TIME, MANNER, AND SCOPE.—An election under paragraph 
(1) shall be made at such time and in such manner as the Secre-
tary or his delegate may prescribe by regulations. An election 
made with respect to any foreign expropriation loss shall apply 
to all recoveries in respect of such loss. 
J -
"'(b) DEFINITION or FOREIGN EXPROPRIATION Loss.—For purposes 
, . / . ; 
of this section, the term 'foreign expropriation loss' means any loss 
sustained by reason of the expropriation, intervention, seizure, or sim-
ilar taking of property by the government of any foreign country, any 
political subdivision thereof, or any agency or instrumentality of the 
foregoing. For purposes of the preceding sentence, a debt which 
becomes worthless shall, to the extent of any deduction allowed under 
section 166(a), be treated as a loss. 
^^^ ^
*
^
*
- ^^• 
"(c) AMOUNT or RECOVERY.— 
" (1) GENERAL RULE.—The amount of any recovery of a foreign 
expropriation loss is the .amount of money and the fair market 
73 Stat. 115. 
73 Stat. 125. 
100 
PUBLIC LAW 89-384-APR. 8, 1966 
[80 STAT. 
value of other property received, in respect of such loss, deter-
mined as of the date of receipt. 
"(2) SPECIAL RULE FOR LIFE 
INSURANCE COMPANIES.—^The 
amount of any recovery of a foreign expropriation loss includes, 
in the case of a life insurance company, the amount of decrease 
of any item taken into account under section 810(c), to the extent 
such decrease is attributable to the release, by reason of such 
loss, of its liabilities with respect to such item. 
"(d) ADJUSTMENT FOR PRIOR TAX BENEFITS.— 
"(1) I N GENERAL.—That part of the amount of a recovery of 
a foreign expropriation loss to which this section applies which, 
when added to the aggregate of the amounts of previous recoveries 
with respect to such loss, does not exceed the allowable deductions 
in prior taxable years on account of such loss shall be excluded 
from gross income for the taxable year of the recovery for pur-
poses of computing the tax under this subtitle; but there shall 
be added to, and assessed and collected as a part of, the tax under 
this subtitle for such taxable year .an amount equal to the total 
increase in the tax under this subtitle for all taxable years which 
would result by decreasing, in an amount equal to such part of 
the recovery so excluded, the deductions allowable in the prior 
taxable years on .account of such loss. For purposes of this para-
graph, if the loss to which the recovery relates w^as taken into 
account as a loss from the sale or exchange of a capital asset, the 
amount of the loss shall be treated ,as an allowable deduction even 
though there were no gains against which to allow such loss. 
"(2) COMPUTATION.—The mcrease in the tax for each taxable 
year referred to in paragraph (1) shall be computed in accord-
ance with regulations prescribed by the Secretary or his delegate. 
Such regulations shall give effect to previous recoveries of any 
6
8
A Stat. 33. 
kiud (iucluding recoveries described in section 111, relating to 
recovery of bad debts, etc.) with respect to any prior taxable year, 
but shall otherwise treat the tax previously determined for any 
taxable year in accordance with the principles set forth in section 
1314(a) (relating to correction of errors). Subject to the pro-
visions of paragraph (3), all credits allowable against the tax for 
any taxable year, and all carryovers and carrybacks affected by so 
decreasing the allowable deductions, shall be taken into account 
in computing the increase in the tax. 
"(3) FOREIGN TAXES.—For purposes of this subsection— 
"(A) any choice made under subpart A of part I I I of sub-
26 use 901-905. 
cliaptcr N (relating to foreign tax credit) for any taxable 
year may be changed, 
74 Stat. 1010. 
"(B) subject to the provisions of section 904(b), an election 
to have the limitation provided by section 904(a) (2) apply 
may be made, and 
"(C) 
notwithstanding section 904(b)(1), an election 
previously made to have the limitation provided by section 
904(a) (2) apply may be revoked with respect to any taxable 
. - 
year and succeeding taxable years. 
" (4) SUBSTITUTION OF CURRENT NORMAL TAX AND SURTAX RATES.— 
For purposes of this subsection, the normal tax rate provided by 
78 Stat. 25. 
sectiou 11(b) and the surtax rate provided by section 11 (c) which 
are in effect for the taxable year of the recovery shall be treated as 
having been in effect for all prior taxable years. 
"(e) GAIN ON RECOVERY.—That part of the amount of a recovery of 
a foreign expropriation loss to which this section applies w^hich is not 
excluded from gross income under subsection (d) (1) shall be con-
sidered for the taxable year of the recovery as gain on the involuntary 
80 STAT.] 
PUBLIC LAW 89-384-APR. 8, 1966 
101 
conversion of property as a result of its destruction or seizure and 
shall be recognized or not recognized as provided in section 1033. 
"(f) BASIS or RECOVERED PROPERTY.—The basis of property (other 
than money) received as a recovery of a foreign expropriation loss to 
which this section applies shall be an amount equal to its fair market 
value on the date of receipt, reduced by such part of the gain under 
subsection (e) which is not recognized as provided in section 1033. 
"(g) RESTORATION or VALUE OF INVESTMENTS.—For purposes of this 
section, if the value of any interest in, or with respect to, property 
(including any interest represented by a security, as defined in section 
1 6 5 ( g ) ( 2 ) ) -
"(1) which became worthless by reason of the expropriation, 
intervention, seizure, or similar taking of such property by the 
government of any foreign country, any political subdivision 
thereof, or any agency or instrumentality of the foregoing, and 
"(2) which was taken into account as a loss from the sale or 
exchange of a capital asset or with respect to which a deduction 
for a loss was allowed under section 165 or a deduction for a bad 
^^^ ^*^*- "
^
^ 
debt was allowed under section 166, 
is restored in whole or in part by reason of any recovery of money or 
other property in respect of the property which became worthless, 
the value so restored shall be treated as property received as a recovery 
in respect of such loss or such bad debt. 
"(h) 
SPECIAL RULE FOR EVIDENCES OF INDEBTEDNESS.—Bonds or 
other evidences of indebtedness received as a recovery of a foreign 
expropriation loss to which this section applies shall not be considered 
to have any original issue discount within the meaning of section 
1232(a)(2). 
"(i) ADJUSTMENTS FOR SUCCEEDING YEARS.—For purposes of this 
subtitle, proper adjustment shall be made, under regulations pre-
scribed by the Secretary or his delegate, in— 
" (1) the credit under section 33 (relating to foreign tax credit), 
" (2) the credit under section 38 (relating to investment credit), 
^^ ^*^*- ^^2-
"(3) the net operating loss deduction under section 172, or the 
operations loss deduction under section 812, 
"(4) the capital loss carryover under section 1212(a), and 
78 stat. seo. 
" (5) such other items as may be specified by such regulations, 
for the taxable year of a recovery of a foreign expropriation loss to 
which this section applies, and for succeeding taxable years, to take 
into account items changed in making the computations under subsec-
tion (d) for taxable years prior to the taxable year of such recovery." 
(b) (1) Part I I of subchapter B of chapter 1 of the Internal Rev-
enue Code of 1954 (relating to items specifically included in gross 
income) is amended by adding at the end thereof the following new 
section: 
"SEC. 80. RESTORATION OF VALUE OF CERTAIN SECURITIES. 
" (a) GENERAL RULE.—In the case of a domestic corporation subject 
to the tax imposed by section 11 or 802, if the value of any security (as ^ J|^^*^*; ^^^' 
defined in section 165 (g) (2))— 
"(1) which became worthless by reason of the expropriation, 
intervention, seizure, or similar taking by the government of any 
foreign country, any political subdivision thereof, or any agency 
or instrumentality of the foregoing of property to which such 
security was related, and 
"(2) which was taken into account as a loss from the sale or 
exchange of a capital asset or with respect to which a deduction 
for a loss was allowed under section 165, 
is restored in whole or in part during any taxable year by reason of 
any recovery of money or other property in respect of the property to 
73 Stat. 115. 
102 
PUBLIC LAW 89-384-APR. 8, 1966 
[80 STAT. 
which such security was related, the value so restored (to the extent 
that, when added to the value so restored during prior taxable years, 
it does not exceed the amount of the loss described in paragraph (2)) 
shall, except as provided in subsection (b), be included in gross income 
for the taxable year in which such restoration occurs. 
"(b) 
REDUCTION FOR FAILURE TO RECEIVE TAX BENEFIT.—The 
amount otherwise includible in gross income under subsection (a) in 
respect of any security shall be reduced by an amount equal to the 
amount (if any) of the loss described in subsection (a) (2) which did 
not result in a reduction of the taxpayer's tax under this subtitle for 
any taxable year, determined under regulations prescribed by the 
Secretary or his delegate. 
"(c) CHARACTER OF INCOME.—For purposes of this subtitle— 
" (1) Except as provided in paragraph (2), the amount included 
in gross income under this section shall be treated as gain from 
the sale or exchange of property which is neither a capital asset 
6
8
A Stat. 325. 
yiov property described in section 1231. 
"(2) If the loss described in subsection (a) (2) was taken into 
account as a loss from the sale or exchange of a capital asset, the 
amount included in gross income under this section shall be treated 
as long-term capital gain. 
"(d) TREATMENT UNDER FOREIGN EXPROPRIATION Loss RECOVERY 
PROVISION.—This section shall not apply to any recovery of a foreign 
Ante, p. 99. 
expropriation loss to which section 1351 applies." 
(2) The table of sections for such part II is amended by adding at 
the end thereof the following: 
"Sec. 80. Restoration of value of certain securities." 
(3) The amendments made by this subsection shall apply to taxable 
years beginning after December 31,1965, but only with respect to losses 
described in section 80(a) (2) of the Internal Revenue Code of 1954 
(as added by paragraph (1) of this subsection) which were sustained 
after December 31 1958. 
rslta^'ia^"' 
(c)(1) Section'46(a)"(3) of the Internal Revenue Code of 1954 
(relating to liability for tax for purposes of the investment credit) is 
amended by inserting after "personal holding company tax)" the lol-
lowing: ", and any additional tax imposed for the taxable year by 
section 1351(d)(1) (relating to recoveries of foreign expropriation 
losses),". 
(2) Section 901(a) of such Code (relating to foreign tax credit) is 
amended by inserting after "section 1333 (relating to war loss 
recoveries)" in the last sentence thereof "or under section 1351 (relat-
ing to recoveries of foreign expropriation losses)". 
(d) Subchapter B of chapter 62 of the Internal Revenue Code of 
1954 (relating to time and place for paying tax) is amended by adding 
at the end thereof the following new section: 
"SEC. 6167. EXTENSION OF TIME FOR PAYMENT OF TAX ATTRIBUT-
ABLE TO RECOVERY OF FOREIGN EXPROPRIATION 
LOSSES. 
"(a) 
EXTENSION ALLOWED BY ELECTION,—If— 
"(1) a corporation has a recovery of a foreign expropriation 
loss to which section 1351 applies, and 
"(2) the portion of the recovery received in money is less than 
25 percent of the amount of such recovery (as defined in section 
1351(c)) and is not gi-eater than the tax attributable to such 
recovery, 
the tax attributable to such recovery shall, at the election of the tax-
payer, be payable in 10 equal installments on the 15th day of the third 
month of each of the taxable years following the taxable year of the 
80 STAT.] 
PUBLIC LAW 89-384-APR. 8, 1966 
103 
recovery. Such election shall be made at such time and in such manner 
as the Secretary or his delegate may prescribe by regulations. If an 
election is made under this subsection, the provisions of this subtitle 
shall apply as though the Secretary or his delegate were extending the 
time for payment of such tax. 
"(b) EXTENSION PERMITTED BY SECRETARY.—If a corporation has 
a recovery of a foreign expropria,tion loss to which section 1351 applies 
and if an election is not made under subsection (a), the Secretary 
or his delegate may, upon finding that the payment of the tax attribut-
able to such i-ecovery at the time otherwise provided in tliis subtitle 
would result in undue hardship, extend the time for payment of such 
tax for a reasonable period or periods not in excess of 9 years from 
the date on which such tax is otherwise payable. 
"(c) 
ACCELERATION or PAYMENTS.—If— 
" (1) an election is made under subsection (a), 
"(2) during any taxable year before the tax attributable to 
such recovery is paid in full— 
"(A) any property (other than money) received on such 
recovery is sold or exchanged, or 
"(B) any property (other than money) received on any 
sale or exchange described in subparagraph (A) is sold or 
exchanged, and 
"(3) the amount of monev received on such sale or exchange 
(reduced by the amount of the tax imposed under chapter 1 with 
respect to such sale or exchange), w^hen added to the amount of 
money— 
"(A) received on such recovery, and 
"(B) received on previous sales or exchanges described in 
subparagraphs (A) and (B) of paragraph (2) 
(as so 
reduced), 
exceeds the amount of money which may be received under 
subsection (a) (2), 
an amount of the tax attributable to such recovery equal to such excess 
shall be payable on the 15th day of the third month of the taxable 
year following the taxable year in which such sale or exchange occurs. 
The amount of such tax so paid shall be treated, for purposes of this 
section, as a payment of the first unpaid installment or installments 
(or portion thereof) which become payable under subsection (a) fol-
lowing such taxable year. 
"(d) PRORATION or DEFICIENCY TO INSTALLMENTS.—If an election 
is made under subsection (a), and a deficiency attributable to the 
recovery of a foreign expropriation loss has been assessed, the 
deficiency shall be prorated to such installments. 
The part of the 
deficiency so prorated to any installment the date for payment of 
Avhich has not arrived shall be collected at the same time as, and as 
part of, such installment. The part of the deficiency so prorated to 
any installment the date for payment of which has arrived shall be 
paid upon notice and demand from the Secretary or his delegate. 
This subsection shall not apply if the deficiency is due to negligence, 
to intentional disregard or rules and regulations, or to fraud with 
intent to evade tax. 
"(e) TIME FOR PAYMENT OF INTEREST.—If the time for payment for 
any amount of tax has been extended under this section, interest pay-
able under section 6601 on any unpaid portion of such amount shall 
be paid annually at the same time as, and as part of, each installment 
payment of the tax. Interest, on that part of a deficiency prorated 
under this section to any installment the date for payment of which 
has not arrived, for the period before the date fixed for the last install-
ment preceding the assessment of the deficiency, shall be paid upon 
104 
PUBLIC LAW 89-384-APR. 8, 1966 
[80 STAT. 
Infra. 
Ante, p. 99. 
notice and demand from the Secretary or his delegate. In applying 
section 6601 (j) (relating to the application of the 4-percent rate of 
interest in the case of recoveries of foreign expropriation losses to 
which this section applies) in the case of a deficiency, the entire amount 
which is prorated to installments under this section shall be treated as 
an amount of tax the payment of which is extended under this section. 
"(f) 
TAX ATTRIBUTABLE TO RECOVERY or FOREIGN EXPROPRIATION 
Loss.—For purposes of this section, tlie tax attributable to a recovery 
of a foreign expropriation loss is the sum of— 
"(1) the additional tax imposed by section 1351(d) (1) on such 
recovery, and 
"(2) the amount by which tlie tax imposed under subtitle A 
is increased by reason of the gain on such recovery which under 
section 1351(e) is f^'^nsidered as gain on the involuntary conver-
sion of property. 
"(g) FAILURE TO PAY INSTALLMENT.—If any installment under 
this section is not paid on or before the date fixed for its payment by 
this section (including any extension of time for the payment of such 
installment), the unpaid portion of the tax payable in installments 
shall' be paid upon notice aiid demand from the Secretary or his 
delegate. 
"(h) 
CROSS-REFERENCES.— 
"(1) Interest.—For provisions requiring the payment of interest at 
the rate of 4 percent per annum for the period of an extension, see 
section 6601 (j). 
"(2) Security.—For authority of the Secretary or his delegate to re-
quire security in the case of an extension under this section, see sec-
tion 6165. 
"(3) Period of limitation.—For extension of the period of limitation 
in the case of an extension under this section, see section 6503(f)." 
(e) Section 6503 of the Internal Revenue Code of 1954 (relating to 
suspension of running of period of limitation) is amended by redesig-
nating subsection (f) as (g), and by inserting after subsection (e) 
the following new subsection: 
"(f) 
EXTENSIONS OF TIME FOR PAYMENT OF TAX ATTRIBUTABLE TO 
RECOVERIES OF FOREIGN EXPROPRIATION LOSSES.—The running of 
the 
period of limitations for collection of the tax attributable to a recovery 
of a foreign expropriation loss (within the meaning of section 6167 
^"P'°- 
(f)) shall be suspended for the period of any extension of time for 
payment under subsection (a) or (b) of section 6167." 
(f) Section 6601 of the Internal Revenue Code of 1954 (relating to 
interest on underpayments) is amended by redesignating subsection 
(j) as (k), and by inserting after subsection (i) the following new 
subsection: 
"(j) 
EXTONSIONS OF TIME FOR PAYMENT or TAX ATTRIBUTABLE TO 
RECOVERIES OF FOREIGN EXPROPRIATION IJOSSES.—If the time for pay-
ment of an amount of the tax attributable to a recovery of a foreign 
expropriation loss (within the meaning of section 6167 (f)) is extended 
as provided in subsection (a) or (b) of section 6167, interest shall be 
paid at the rate of 4 percent, in lieu of 6 percent as provided in sub-
section (a)." 
(g) (1) The table of parts for subchapter Q of chapter 1 of the In-
ternal Revenue Code of 1954 is amended by adding at the end thereof 
the following: 
"Part VII. Recoveries of foreign expropriation losses." 
(2) The table of sections for subchapter B of chapter 62 of such Code 
is amended by adding at the end thereof the following: 
"See. 6167. Extension of time for payment of tax attributable to re-
covery of foreign expropriation losses." 
70 Stat. 1075. 
42 u s e 1395p. 
79 Stat. 332. 
42 use 1395p 
80 STAT. ] 
PUBLIC LAW 89-384-APR. 8, 1966 
105 
SEC. 2. EFFECTIVE DATE. 
The amendments made by section 1 (except subsection (b)) shall 
apply with respect to amounts received after December 31, 1964, in 
respect of foreign expropriation losses (as defined in section 1351 (b) of 
the Internal Revenue Code of 1954 added by section 1(a)) sustained 
after December 31,1958. 
SEC. 3. TWO-MONTH EXTENSION OF INITIAL ENROLLMENT PERIOD 
FOR SUPPLEMENTARY MEDICAL INSURANCE BENEFITS FOR 
THE AGED. 
(a) The first sentence of section 1837(c) of the Social Security Act 
^ ^^^ ^^^^^ 
is amended (1) by striking out "January 1, 1966" and inserting in 
lieu thereof "March 1,1966", and (2) by striking out "March 31,1%6" 
and inserting in lieu thereof "May 31,1966". 
(b) Section 1837 (d) of the Social Security Act is .amended by strik-
ing out "January 1, 1966" and inserting in lieu thereof "March 1, 
1966". 
(c) Section 102(b) of the Social Security Amendments of 1965 is 
amended by striking out "April 1, 1966" each time it appears and no^e 
inserting in lieu thereof "June 1,1966". 
(d) In the case of an individual who first satisfies paragraphs (1) 
and (2) of section 1836 of the Social Security Act in March 1966, 
and who enrolls pursuant to subsection (d) of section 1837 of such 
Act in May 1966, his coverage period shall, notwithstanding section 
1838(a) (2) (D) of such Act, begin on July 1,1966. 
SEC. 4. COVERAGE, UNDER STATE AGREEMENTS, OF PUBLIC ASSIST-
ANCE RECIPIENTS ENTITLED TO SOCIAL SECURITY OR RAIL-
ROAD RETIREMENT BENEFITS. 
(a) Subsection (b) of section 1843 of the Social Security Act is 
amended by striking out the semicolon at the end of paragraph (2) 
and inserting in lieu thereof a period, and by striking out all that 
follow^s and inserting in lieu thereof (after and below paragraph (2)) 
the follow ing new sentence: 
"Except as provided in subsection (g), there shall be excluded from 
any coverage group any individual w^ho is entitled to monthly insur-
ance benefits under title I I or who is entitled to receive an annuity or 
pension under the Railroad Retirement Act of 1937." 
yg^stat^^saT^' 
(b) Section 1843 of such Act is amended by adding at tlie end 
4s use 228a 
thereof the following new^ subsection: 
et seq. 
" ( s ) ( l ) 
The Secretary shall, at the request of a State made 
before January 1, 1968, enter into a modification of an agreement 
entered into w^ith such State pursuant to subsection (a) under which 
the second sentence of subsection (b) shall not apply with respect to 
such agreement. 
"(2) In the case of any individual who would (but for this subsec-
tion) be excluded from the applicable coverage group described in 
subsection (b) by the second sentence of such subsection— 
"(A) subsections (c) and (d)(2) shall be applied as if such 
subsections referred to the modification under this subsection (in 
lieu of the agreement under subsection (a)), 
"(B) subsection (d) (3) (B) shall not apply so long as there is 
in effect a modification entered into by the State under this subsec-
tion, and 
"(C) notw^ithstanding subsection (e), in the case of any ter-
mination described in such subsection, such individual may ter-
minate his enrollment under this part by the filing of a notice, 
before the close of the third month which begins after the date 
of such termination, that he no longer wishes to participate in 
the insurance program established by this part (and in such a 
42 use 1395v. 
106 
PUBLIC LAW 89-385-APR. 9, 1966 
[80 STAT. 
79 Stat. 306. 
42 u s e 1395s. 
case, the termination of his coverage period under this part shall 
take effect as of the close of such third month)." 
(c) Section 1840 of such Act is amended by adding at the end 
thereof the following new subsection: 
" (i) In the case of an individual who is enrolled under the program 
established by this part as a member of a coverage group to which an 
agreement with a State entered into pursuant to section 1843 is 
applicable, subsections (a), (b), (c), (d), and (e) of this section shall 
not apply to his monthly premium for any month in his coverage period 
which is determined under section 1843(d)." 
Approved April 8, 1966, 12:15 p.m. 
April 9, 1966 
[S.J. Res. 127] 
Public Law 89-385 
JOINT RESOLUTION 
Designating April 9,1966, as "Sir Winston Churchill Day". 
Sir Winston 
Churchill Day. 
Designation. 
Beaohed hy the Senate and House of Representatives 
of the United 
/States of America in Congress assemblea, That April 9, 1966, the 
anniversary of the conferring of honorary United States citizenship 
on Sir Wmston Churchill, is hereby designated as "Sir Winston 
Churchill Day". The President is authorized and requested to issue 
a proclamation calling on the people of the United States to honor the 
memory of Sir Winston Churchill by observing such day with 
appropriate ceremonies and activities. 
Approved April 9, 1966. 
April 9, 19 66 
[S. 2394] 
Public Law 89-386 
AN ACT 
Authorizing the planning, design, construction, furnishing, and maintenance of an 
official residence for the Vice President of the United States. 
Vice President 
of the United 
States. 
Residence. 
Care, mainte-
nance, etc. 
Gifts and 
furnishings. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That the Adminis-
trator of General Services is hereby authorized to plan, design, and 
construct an official residence for the Vice President of the United 
States in the District of Columbia. 
SEC. 2. The Administrator is further authorized to use as a site 
for such residence Federal land and property comprising approxi-
mately ten acres at the United States Naval Observatory, the specific 
area and boundaries thereof to be determined jointly by the General 
Services Administration and the Department of the Navy: Provided, 
That any roads and improvements thereon for which there is a con-
tinued need may be relocated and reconstructed. 
SEC. 3. The Administrator is further authorized to provide for the 
care, maintenance, repair, improvement, alteration, and furnishing 
of the official residence and grounds, including heating, lighting, and 
air conditioning, which services shall be provided at the expense of the 
United States. 
SEC. 4. The Administrator of General Services is further authorized 
to accept cash gifts, furniture, and furnishings and other types of 
gifts on behalf of the United States for use in constructing and fur-
nishing the official residence but without further conditions on use, 
all such articles thus given to become the property of the United 
States.