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45 U.S.C. § 501 to 502 — Repealed. Pub. L. 103–272, § 7(b), July 5, 1994, 108 Stat. 1379

Federal law — U.S. Code and appendices · legal_authorities

45 U.S.C. § 501 to 502 — Repealed. Pub. L. 103–272, § 7(b), July 5, 1994, 108 Stat. 1379

### Statutory Notes Section 501, Pub. L. 91–518, title I, § 101, Oct. 30, 1970, 84 Stat. 1328; Pub. L. 96–73, title I, § 102, Sept. 29, 1979, 93 Stat. 537; Pub. L. 97–35, title XI, § 1171, Aug. 13, 1981, 95 Stat. 687, related to congressional findings on needs for cost- and energy-efficient intercity rail passenger service. See [section 24101 of Title 49](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title49-section24101&num=0&edition=prelim), Transportation. Section 501a, Pub. L. 91–518, title I, § 102, as added Pub. L. 96–73, title I, § 103(a), Sept. 29, 1979, 93 Stat. 537; amended Pub. L. 97–35, title XI, § 1172, Aug. 13, 1981, 95 Stat. 688, enumerated goals established by Congress for Amtrak. See [section 24101 of Title 49](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title49-section24101&num=0&edition=prelim). A prior section 102 of Pub. L. 91–518 was renumbered section 103 and classified to [section 502 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title45-section502&num=0&edition=prelim), prior to repeal by Pub. L. 103–272, § 7(b). Section 502, Pub. L. 91–518, title I, § 103, formerly § 102, Oct. 30, 1970, 84 Stat. 1328; Pub. L. 93–146, § 2, Nov. 3, 1973, 87 Stat. 548; renumbered § 103 and amended Pub. L. 96–73, title I, §§ 103(a), 104, Sept. 29, 1979, 93 Stat. 537, 538; Pub. L. 97–35, title XI, § 1173, Aug. 13, 1981, 95 Stat. 689; Pub. L. 99–272, title IV, § 4012, Apr. 7, 1986, 100 Stat. 109; Pub. L. 102–533, § 8, Oct. 27, 1992, 106 Stat. 3519, defined terms for purposes of this chapter. See [section 24102 of Title 49](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title49-section24102&num=0&edition=prelim), Transportation. #### Short Title Pub. L. 91–518, § 1, Oct. 30, 1970, 84 Stat

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Source location: Title 45, Chapter 14, § 501 to 502; chapter-014-rail-passenger-service.md

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Federal law — U.S. Code and appendices · legal_authorities

49 U.S.C. § 24102 — Definitions

In this part— (1) “auto-ferry transportation” means intercity rail passenger transportation— (A) of automobiles or recreational vehicles and their occupants; and (B) when space is available, of used unoccupied vehicles. (2) “commuter authority” means a State, local, or regional entity established to provide, or make a contract providing for, commuter rail passenger transportation. (3) “commuter rail passenger transportation” means short-haul rail passenger transportation in metropolitan and suburban areas usually having reduced fare, multiple-ride, and commuter tickets and morning and evening peak period operations. (4) “intercity rail passenger transportation” means rail passenger transportation, except commuter rail passenger transportation. (5) “long-distance route” means a route described in subparagraph (C) of paragraph (7). (6) “National Network” includes long-distance routes and State-supported routes. (7) “national rail passenger transportation system” means— (A) the segment of the continuous Northeast Corridor railroad line between Boston, Massachusetts, and Washington, District of Columbia; (B) rail corridors that have been designated by the Secretary of Transportation as high-speed rail corridors (other than corridors described in subparagraph (A)), but only after regularly scheduled intercity service over a corridor has been established; (C) long-distance routes of more than 750 miles between endpoints operated by Amtrak as of the date of enactment of the Passenger Rail Investment and Improvement Act of 2008; and (D) short-distance corridors, or routes of not more than 750 miles between endpoints, operated by— (i) Amtrak; or (ii) another rail carrier that receives funds under chapter 229. (8) “Northeast Corridor” means Con

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Federal law — U.S. Code and appendices · legal_authorities

49 U.S.C. § 24101 — Findings, mission, and goals

**(a) Findings.—** (1) Public convenience and necessity require that Amtrak, to the extent its budget allows, provide modern, cost-efficient, and energy-efficient intercity rail passenger transportation throughout the United States. (2) Rail passenger transportation can help alleviate overcrowding of airways and airports and on highways. (3) A traveler in the United States should have the greatest possible choice of transportation most convenient to the needs of the traveler. (4) A greater degree of cooperation is necessary among Amtrak, other rail carriers, State, regional, and local governments, the private sector, labor organizations, and suppliers of services and equipment in order to meet the intercity passenger rail needs of the United States. (5) Modern and efficient intercity passenger and commuter rail passenger transportation is important to the viability and well-being of major urban and rural areas and to the energy conservation and self-sufficiency goals of the United States. (6) As a rail passenger transportation entity, Amtrak should be available to operate commuter rail passenger transportation through its subsidiary, Amtrak Commuter, under contract with commuter authorities that do not provide the transportation themselves as part of the governmental function of the State. (7) The Northeast Corridor is a valuable resource of the United States used by intercity and commuter rail passenger transportation and freight transportation. (8) Greater coordination between intercity and commuter rail passenger transportation is required. (9) Long-distance routes are valuable resources of the United States that are used by rural and urban communities. **(b) Mission.—** The mission of Amtrak is to provide efficient and effective intercity passenger rail mo

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 250 — Foreign-derived deduction eligible income and net CFC tested income

**(a) Allowance of deduction** (1) **In general** — In the case of a domestic corporation for any taxable year, there shall be allowed as a deduction an amount equal to the sum of— (A) 33.34 percent of the foreign-derived deduction eligible income of such domestic corporation for such taxable year, plus (B) 40 percent of— (i) the net CFC tested income amount (if any) which is included in the gross income of such domestic corporation under section 951A for such taxable year, and (ii) the amount treated as a dividend received by such corporation under section 78 which is attributable to the amount described in clause (i). (2) **Limitation based on taxable income** (A) *In general* — If, for any taxable year— (i) the sum of the foreign-derived deduction eligible income and the net CFC tested income amount otherwise taken into account by the domestic corporation under paragraph (1), exceeds (ii) the taxable income of the domestic corporation (determined without regard to this section), then the amount of the foreign-derived deduction eligible income and the net CFC tested income amount so taken into account shall be reduced as provided in subparagraph (B). (B) *Reduction* — For purposes of subparagraph (A)— (i) foreign-derived deduction eligible income shall be reduced by an amount which bears the same ratio to the excess described in subparagraph (A) as such foreign-derived deduction eligible income bears to the sum described in subparagraph (A)(i), and (ii) the net CFC tested income amount shall be reduced by the remainder of such excess. **(b) Foreign-derived deduction eligible income** For purposes of this section— (1) **Foreign-derived deduction eligible income** — The term “foreign-derived deduction eligible income” me

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