48 U.S.C. § 1844 — Political union between Territory of

Page 211 TITLE 48—TERRITORIES AND INSULAR POSSESSIONS § 1844 1 See References in Text note below. § 1843. Exemption from taxation for income de- rived from sources within Commonwealth (a) Taxable years beginning after December 31, 1978, but not after January 1, 1985 Except as provided in subsection (c), any per- son, including an individual, trust, estate, part- nership, association, company, or corporation, which is a resident of or which is organized under the laws of the Commonwealth of the Northern Mariana Islands and which is subject to the provisions of section 601 of the Covenant to Establish the Commonwealth of the Northern Mariana Islands in Political Union with the United States (Public Law 94–241), shall be ex- empted from the requirements of such section with respect to income derived from sources within the Commonwealth of the Northern Mar- iana Islands for taxable years beginning after December 31, 1978, until, but not after, January 1, 1985. Nothing in this section shall be con- strued as relieving such person from the obliga- tion to comply with the requirements of section 601 with respect to income derived from sources outside of the Commonwealth of the Northern Mariana Islands. (b) Taxable years beginning after December 31, 1980, and before January 1, 1982 Except as provided in subsection (c), any per- son, including an individual, trust, estate, part- nership, association, company, or corporation, which is a resident of or which is organized under the laws of the Commonwealth of the Northern Mariana Islands and which is subject to the provisions of section 601 of the Covenant to Establish the Commonwealth of the Northern Mariana Islands (Public Law 94–241), shall be ex- empt from the requirements of such section with respect to income from sources within the Northern Mariana Islands for its taxable year beginning after December 31, 1980, and before January 1, 1982: Provided, That the Secretary re- ceives written notice from the Governor of the Northern Mariana Islands not later than Sep- tember 30, 1980, that sections 1, 2, 3, 4, and 5 of chapter 2 of Public Law 1–30 of the Common- wealth of the Northern Mariana Islands or its successor, have been repealed in their entirety, effective December 31, 1981. (c) Tax rebates As provided in section 602 1 of Public Law 94–241 (90 Stat. 263, 270) the term ‘‘rebate of any taxes’’ shall, effective January 1, 1985, apply only to the extent taxes have actually been paid pursuant to section 601 1 of said Act, shall not exceed the amount of tax actually paid for any tax year, and may only be paid following the close of the tax year involved. Notwithstanding any other provision of law, effective January 1, 1985, the Commonwealth of the Northern Mar- iana Islands shall maintain, as a matter of pub- lic record, the name and address of each person receiving such a rebate, together with the amount of the rebate, and the year for which such rebate was made. (Pub. L. 96–205, title II, § 205, Mar. 12, 1980, 94 Stat. 87; Pub. L. 96–597, title III, § 303(a), Dec. 24, 1980, 94 Stat. 3478; Pub. L. 98–213, § 3(a), (b), Dec. 8, 1983, 97 Stat. 1459.) Editorial Notes REFERENCES IN TEXT The Covenant, referred to in subsecs. (a) and (b), is the Covenant to Establish a Commonwealth of the Northern Mariana Islands in Political Union with the United States of America, which is contained in section 1 of Pub. L. 94–241, set out as a note under section 1801 of this title. Public Law 94–241, referred to in subsecs. (a) and (b), is Pub. L. 94–241, Mar. 24, 1976, 90 Stat. 263, as amended, which is classified generally to subchapter I (§ 1801 et seq.) of this chapter. For complete classification of this Act to the Code, see Tables. Sections 601 and 602 of Public Law 94–241, referred to in subsec. (c), probably mean sections 601 and 602 of the Covenant, because Pub. L. 94–241 does not contain a section 601 or 602. CODIFICATION Section was formerly set out as a note under section 1681 of this title. AMENDMENTS 1983—Subsec. (a). Pub. L. 98–213, § 3(a), substituted ‘‘1985’’ for ‘‘1983’’. Subsec. (c). Pub. L. 98–213, § 3(b), amended subsec. (c) generally. Prior to amendment, subsec. (c) read as fol- lows: ‘‘It is the sense of Congress that the term ‘rebate’ as used in section 602 of Public Law 94–241 does not per- mit the abatement of taxes.’’ 1980—Subsec. (a). Pub. L. 96–597 substituted ‘‘until, but not after, January 1, 1983.’’ for ‘‘and before January 1, 1981.’’. Statutory Notes and Related Subsidiaries SUSPENSION OF PROHIBITION OF ABATEMENT OF TAX- ATION IN COMMONWEALTH OF NORTHERN MARIANA IS- LANDS Pub. L. 96–597, title III, § 303(b), Dec. 24, 1980, 94 Stat. 3478, provided that provisions of subsec. (c) of this sec- tion were suspended and were of no force or effect until Jan. 1, 1983. § 1844. Political union between Territory of Guam and Commonwealth of Northern Mar- iana Islands In the event that a political union is effected at a future time between the Territory of Guam and the Commonwealth of the Northern Mariana Islands, the Federal Government and each of its agencies is authorized and directed to assure that— (i) there will be no diminution of any rights or entitlements otherwise eligible to said ter- ritory and Commonwealth in effect on the ef- fective date of such union, (ii) there will be no adverse effect on any funds which have been or may hereafter be au- thorized or appropriated for said territory or Commonwealth, as of the effective date of such union, or (iii) no action is taken that would in any manner discourage such unification. Whenever any discrepancy exists or arises be- tween the benefits available for either said terri- tory or Commonwealth under any policies or programs authorized by law (including, but not limited to, any formulas for matching grants-in- aid or comparable programs or benefits), the Page 212 TITLE 48—TERRITORIES AND INSULAR POSSESSIONS § 1845 most favorable terms available to either said territory or Commonwealth shall be deemed ap- plicable to said unified area after the effective date of unification. (Pub. L. 96–597, title VI, § 602, Dec. 24, 1981, 94 Stat. 3480.) Editorial Notes CODIFICATION Section was formerly set out as a note under section 1681 of this title. § 1845. Plans for development, utilization, and conservation of water and related land re- sources (a) The Secretary of the Army, acting through the Chief of Engineers and in cooperation with the Commonwealth of the Northern Mariana Is- lands, is hereby authorized and directed to study and draft plans for development, utilization, and conservation of water and related land resources of the Commonwealth. To carry out the pur- poses of this section there are authorized to be appropriated effective October 1, 1983, such sums as may be necessary. (b) Such studies shall include appropriate con- sideration of the needs for flood protection; wise use of flood plain lands; navigation facilities; hydroelectric power generation; regional water supply and waste water management facilities systems; general recreational facilities; en- hancement and control of water quality; en- hancement and conservation of fish and wildlife; and other measures for environment improve- ment and economic and human resources devel- opment. Such studies shall also be compatible with comprehensive development plans formu- lated by local planning agencies and other inter- ested Federal agencies. (Pub. L. 98–213, § 13, Dec. 8, 1983, 97 Stat. 1462.) Editorial Notes CODIFICATION Section was formerly set out as a note under section 1681 of this title. § 1846. Exemption from assessment and taxation of real property owned by Commonwealth in United States capital Real property owned by the Commonwealth of the Northern Mariana Islands in the capital of the United States and used by the Resident Rep- resentative thereof in the discharge of his rep- resentative duties under the Covenant shall be exempt from assessment and taxation. (Pub. L. 101–219, title II, § 208, Dec. 12, 1989, 103 Stat. 1875.) Editorial Notes REFERENCES IN TEXT The Covenant, referred to in text, is the Covenant to Establish a Commonwealth of the Northern Mariana Is- lands in Political Union with the United States of America, which is contained in section 1 of Pub. L. 94–241, set out as a note under section 1801 of this title. CODIFICATION Section was formerly set out as a note under section 1681 of this title. CHAPTER 18—MICRONESIA, MARSHALL ISLANDS, AND PALAU SUBCHAPTER I—MICRONESIA AND MARSHALL ISLANDS PART A—APPROVAL AND IMPLEMENTATION OF ORIGINAL COMPACT Sec. 1901. Approval of Compact of Free Association. 1902. Agreements with Federated States of Micro- nesia. 1903. Agreements with and other provisions related to Marshall Islands. 1904. Interpretation of and United States policy re- garding Compact of Free Association. 1905. Supplemental provisions. 1906. Construction contract assistance. 1907. Limitations. 1908. Transitional immigration rules. 1909. Timing. 1910. Implementation of audit agreements. 1911. Compensatory adjustments. 1912. Jurisdiction. PART B—APPROVAL AND IMPLEMENTATION OF COMPACTS, AS AMENDED 1921. Approval of U.S.-FSM Compact of Free Asso- ciation and the U.S.-RMI Compact of Free Association; references to subsidiary agree- ments or separate agreements. 1921a. Agreements with Federated States of Micro- nesia. 1921b. Agreements with and other provisions related to the Republic of the Marshall Islands. 1921c. Interpretation of and United States policy re- garding U.S.-FSM Compact and U.S.-RMI Compact. 1921d. Supplemental provisions. 1921e. Construction contract assistance. 1921f. Prohibition. 1921g. Compensatory adjustments. 1921h. Authorization and continuing appropriation. SUBCHAPTER II—PALAU PART A—APPROVAL OF COMPACT AND SUPPLEMENTAL PROVISIONS 1931. Approval of Compact of Free Association. 1932. Extension of Compact of Free Association to Palau. 1933. Supplemental provisions. 1934. Jurisdiction. PART B—IMPLEMENTATION OF COMPACT 1951. Entry into force of Compact. 1952. Fiscal procedures assistance. 1953. Antidrug program. 1954. Public auditor and special prosecutor. 1955. Audit certification. 1956. Acquisition of defense sites. 1957. Federal programs coordination personnel. 1958. Referendum costs. 1959. Agreements. 1960. Modification of energy assistance funding. 1961. Submission of agreements. 1962. Transition funding. SUBCHAPTER III—MISCELLANEOUS PROVISIONS 1971. Transfer of surplus personal property owned by United States. 1972. Controlled substances in freely associated states. 1973. Freely Associated State Air Carrier. 1974. Connecting Oceania’s Nations With Vanguard Exercises and National Empowerment. SUBCHAPTER IV—MICRONESIA, MARSHALL ISLANDS, AND PALAU: 2023 AGREEMENTS 1981. Findings.