Extensions of Remarks

March 15, 1978 EXTENSIONS OF REMARKS 7075 " ( d) SPECIAL RULES.- of this section with respect to such expenses than 20 days after the decision of the Court " ( 1) ADJUSTMENT FOR CERTAIN SCHOLAR for the taxable year.". of Appeals. SHIPS AND VETERANS BENEFITS.-The amounts (b) REFUND OF EXCESS CREDIT.--Subsection (3) EXPEDITED CONSIDERATION.-It shall be otherwise taken into account under subsec (b) of section 6401 of such Code (relating to the duty of the Court of Appeals and of the tion (a) as educational expenses of any in excessive credits) is amended- Supreme Court of the United States to ad dividual for any taxable year shall be reduced (1) by striking out "and 43 (relating to vance on the docket and to expedite to the (before the application of subsection (b)) by earned income credit) , " and inserting in lieu greatest possible extent the disposition ot any amounts received with respect to such thereof "43 (relating to earned income any matter certified under paragraph ( 1). individual for the taxable year as- credit), and 440 (relating to credit for edu (4) SE,ARABILITY.-If any provision of sec "(A) a scholarship or fellowship grant cational expenses),", and tion 44C of the Internal Revenue Code ot (within the meaning of section 117(a) (1)) (2) by striking out "39 and 43" and insert 1954 (or any other provision of such Code which under section 117 is not includible in ing in lieu thereof "39, 43, and 440". relating to such section), or the application gross income, (c) LIMITATION ON EXAMINATION OF BOOKS thereof to any person or circumstances, is "(B) an educational assistance allowance AND RECORDS.-Section 7605 of such Code (re held invalid, the remainder of the provisions under chapter 32, 34, or 35 of title 38, United lating to time and place of examination) is of such section and the application of such States Code, or amended by adding at the end thereof the provisions to other persons or circumstances following new subsection: shall not be affected. "(C) a payment (other than a gift, be "(d) EXAMINATION OF BOOKS AND RECORDS (e) DISREGARD OF REFUND.-Any refund of quest, devise, or inheritance within the OF CHURCH-CONTROLLED SCHOOLS.-Nothing Federal income taxes made to any individ meaning of section 102(a)) for educational in section 440 (relating to credit for educa ual, and any reduction in the income tax expenses, or attributable to attendance at an tional expenses) shall be construed to grant liability of any individual, by reason o! sec eligible educational institution, which is ex additional authority to examine the books tion 440 of the Internal Revenue Code o! empt from income taxation by any law of the of account, or the activities, of any school 1954 (relating to credit for educational ex United States. which is operated, supervised, or controlled penses) shall not be taken into account as "(2) TAXPAYER WHO IS A DEPENDENT OF AN by er in connection with a church or con income or receipts for purposes of deter OTHER TAXPAYER .-No credit shall be allowed vention or association of churches (or the mining the eligibility of such individual or to a taxpayer under subsection (a) for examination of the books of account or re any other individual for benefits or assist amounts paid during the taxable year for ligious a.ctivities of such church or conven ance, or the amount or extent of benefits educational expenses of the taxpayer if such tion or association of churches) except to the or assistance, under any Federal program of taxpayer is a dependent of any other person extent necessary to determine whether the educational assistance or under any State or for a taxable year beginning with or within school is an eligible educational institution local program of educational assistance fi the taxable year of the taxpayer. within the meaning of section 44C(c) (2) .". nanced in whole or in part with Federal "(3) SPOUSE.-No credit shall be allowed ( d) EXPEDITED REVIEW OF CONSTITUTIONAL funds. under subsection (a) for amounts paid dur ITY OF EDUCATIONAL EXPENSE CREDIT.- (f) CONFORMING AMENDMENTS .- ing the taxable year for educational expenses ( 1) CERTIFICATION OF QUESTIONS OF CON ( 1) The table of sections for subpart A for the spouse of the taxpayer unless- STITUTIONALITY .-In any action brought in a o! part IV of subchapter A of chapter 1 o! " (A) the taxpayer is entitled to an exemp district court of the United States, including such Code is amended by inserting imme tion for his spouse under section 151 (b) for an action for declaratory judgment or in diately before the item relating to section 45 the taxable year, or junctive relief, concerning the constitution the following: "(B) the taxpayer files a joint return with ality of any provision of section 440 of the "Sec. 440. Educational expenses.". his spouse under section 6013 for the taxable Internal Revenue Code of 1954 (relating to year. credit for educational expenses) or any other (2) Subsection (c) of section 56 of such provision of such Code relating to such sec Code (defining regular tax deduction) is " ( e) DISALLOWANCE OF CREDITED EXPENSES amended by striking out "credits allowable AS CREDIT OR DEDUCTION .-No deduction or tion, the district court shall certify imme diately all questions of constitutionality of under-" and all that follows and inserting credit shall be allowed under any other sec in lieu thereof "credits allowable under sub tion of this chapter for any educational ex such provision to the United States Court of Appeals for the circuit involved, which part A of part IV other than under sections pense to the extent that such expense is 31, 39, and 43.". taken into account (after the application of shall hear the matter sitting en bane. subsection (b)) in determining the amount (2) APPEAL TO SUPREME COURT.-Notwith SEC . 10. EFFECTIVE DATE. of the credit allowed under subsection (a). standing any other provision of law, any The amendments made by section 2 of this The preceding sentence shall not apply to decision on a matter certified under para Act shall apply to taxable years ending after the educational expenses of any taxpayer graph ( 1) shall be reviewable by appeal di July 31, 1978, for amounts paid after such who, under regulations prescribed by the rectly to the Supreme Court of the United date for educational expenses incurred after Secretary, elects not to apply the provisions States. Such appeal shall be brought no later such date. EXTENSIONS OF REMARKS FUELS TRANSPORTATION SAFETY needed to protect the public health and ural gas (LNG) and liquefied petroleum ACT AMENDMENTS OF 1978 safety. ga.; <LPG) facilities. Yesterday's Jack Anderson column in I have been very concerned with LNG the Washington Post underlines the safety issues since my election to Con HON. EDWARD J. MARKEY gress. Last May I joined Congressman OF MASSACHUSETTS urgent need for this legislation. In his column, entitled "Decaying Pipelines a DINGELL in sponsoring H.R. 6844, the IN THE HOUSE OF REPRESENTATIVES Liquefied Natural Gas Facility Safety Disaster Risk," Anderson points out that Wednesday, March 15, 1978 Act. That legislation has been incor the Department of Transportation has porated in the measure we have intro • Mr. MARKEY. Mr. Speaker, it is with "flagrantly neglected'' our pipeline sys duced today. great pleasure that I join today with tem. DOT's Office of Pipeline Safety has Mr. Speaker, LNG is a valuable energy Congressman JoHN DINGELL in sponsor had no permanent director for 7 of the resource. It is created by super-cooling ing the Fuels Transportation Safety Act last 10 years. As Anderson states, natural gas to a temperature of minus Amendments of 1978. The tremendous danger of explosions in 259 degrees Farenheit. At that tempera Chairman DINGELL deserves great heavily populated areas has been largely ture, natural gas is compressed in volume credit for the leadership he has shown in ignored. over 600 times. It is this remarkable re this important area. I also want to- take Mr. Speaker, we cannot allow this to duction in volume that makes LNG so the opportunity to praise his excellent useful and makes possible the storage of staff for their tireless and creative continue. The legislation we are intro natural gas for peak seasonal needs. Nat efforts. ducing today is an essential response to ural gas is liquefied in many dozens of Mr. Speaker, this legislation will pro this disaster risk. facilities across the country, stored, and vide for the safe operation of pipelines A major component of our bill pro later regasified to meet peak demand transporting natural gas, petroleum, pe vides for the establishment of safety needs. troleum products, and certain other-ma standards with respect to the siting, con Also because of its reduced volume, terials. These measures are vitally struction, and operation of liquefied nat- LNG makes possible the marine trans- Statements or insertions which are not spoken by the Member on the floor will be identified by the use of a "bullet" symbol, i.e., • CXXIV---446-Part 6 7076 EXTENSIONS OF REMARKS March 15, 1978 port and import of natural gas. As of I am convinced that they significantly help erosclerosis, and gastrointestinal disturb Monday, there are two functioning LNG people in their later years to maintain their ances. We have provided such diets accord health, independence, and dignity, and ing to physician's prescriptions. Many of our importation facilities in the United thereby are cost effective by preventing or participants have been advised to modify States-the new facility at Cove Point, delaying expensive care in institutions. their diets, and also require dietary coun Md., and one in my district in Everett, NEEDS seling on a.n individual or group basis.

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