An Act to extend the retirement income tax credit to members, of the Armed Forces
PL 84-299 (H.R.291), enacted 08/09/1955

69 S T A T . ] 
PUBLIC LAW 300-AUG. 9, 1955 
591 
(7) By inserting at the end of such Act the following new para-
graph : 
"There are authorized to be appropriated such sums of money not 
AppropriaUon, 
to exceed $100,000 as may be necessary for the expenses of the Com-
mission.". 
Approved August 9, 1955. 
Public Law 299 
CHAPTER 659 
^ 
^ ^ ^ 
August 9, 1955 . 
To extend the retirement income tax credit to members of the Armed Forces. 
[H.R. 291] 
Be it enacted hy the Senate and House of Re/presentatives of the 
United States of America in Congress assembled^ That section 37 (f) 
of the Internal Revenue (^ode of 1954 is hereby amended by striking 
oe'usc^s?^^' 
out the following: "; except that such term does not include a fund 
or system established by the Ignited States for members of the Armed 
Forces of the United States". 
SEC. 2. The amendment made by this Act shall be applicable to tax- 
AppHcabUity. 
able years beginning after December 81,1954. 
Ap^proved August 9, 1955.; 
Public Law 300 
CHAPTER 660 
AN ACT 
, 
„ „ 
August 9, 19 55 
To provide for adjustments in the lands or interests therein acquired for the Jim 
[H.R. 1599] 
Woodruff Reservoir, Florida and Georgia, by the reconveyance of certain lands 
or interests therein to the former owners thereof. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress asseinbled^ That (a) in order 
YtU^v^u°°^^^" 
to provide for adjustments in the lands or interests in land heretofore 
Reconveyance, 
acquired for the Jim Woodruff Reservoir, Florida and Georgia, to 
conform such acquisition to a lesser estate in lands now being acquired 
to complete the real estate requirements of the project, the Secretary 
of the Army is authorized to reconvey any such land or interests in 
land heretofore acquired to the former owners of such land whenever 
(1) he shall determine that such land or interest is not required for 
public purposes, and (2) he shall have received an application for 
reconveyance as hereinafter provided. 
(b) Any such reconveyance of any such land or interest shall be 
made only after the Secretary (1) has given notice, in such manner 
(including publication) as he shall by regulation prescribe, to the 
former owner of such land or interest, and (2) has received an appli-
cation for the reconveyance of such land or interest from such former 
owner, in such form as he shall by regulation prescribe, within a 
period of ninety days following the date of issuance of such notice. 
(c) Any reconveyance of land or interest therein made under this 
Act shall be subject to such exceptions, restrictions, and reservations 
(including a reservation to the United States of flowage rights) as 
the Secretary may determine are in the public interest. 
(d) Any land or interest therein reconveyed under this Act shall be 
sold for an amount determined by the Secretary to be equal to the 
price for which the land was acquired by the United States, adjusted 
to reflect (1) any increase in the value thereof resulting from improve-
ments to the land made by the United States, or (2) any decrease in 
the value thereof resulting from (A) any reservation, exception,