sentatives from the Department, the Public Health Service, and municipal solid-waste collection and disposal agencies. The committee shall meet from time to time at the call of the Secretary to evaluate progress in the development of such methods, to recommend programs for municipal solid-waste collection and disposal, to inform and advise municipal solid-waste collection and disposal agencies of such recommendations, and to report to the Secretary recommendations, if any, for additional legislation." (3) by adding after paragraph (8) of subsection (b) the following new paragraph: "(9) encourage and promote the policy and provisions of this Act by initiating and carrying out a program designed to (i) inform and advise eligible air pollution control agencies of the availability of grants under section 4 hereof and (ii) inform and advise all other eligible persons of the availability of income tax benefits under the Internal Revenue Code of 1954, as amended, in connection with acquisition, construction, or installation of the air pollution control devices specified therein.” (4) by adding after subsection (c) thereof the following new subsections: "(d) The Secretary shall establish a Federal Air Pollution Control Laboratory within the Department and shall staff and equip such laboratory as necessary to conduct such phases of the national research and development program for the prevention and control of air pollution as he deems appropriate. "(e) The Secretary shall appoint a technical committee, whose membership shall consist of representatives from the Department, the Bureau of Mines of the Department of the Interior, the Federal Power Commission, the Atomic Energy Commission, and the coal, petroleum, natural gas, electric power, and atomic power industries, for the purpose of (i) encouraging and accelerating the development of improved low-cost techniques designed to remove sulphur from sulphur-bearing fuels and to reduce emissions of oxides of sulphur-bearing fuels and to reduce emission of oxides of sulphur produced by the combustion of sulphur-bearing fuels, and (ii) conducting research programs relating to the feasibility of increasing the use of natural gas, electric power, and atomic power as a source of fuel and energy. The committee shall meet from time to time at the call of the Secretary to evaluate progress in and to recommend additional research programs for the development of such techniques. One year after enactment of this section and semiannually thereafter, the Secretary shall report to the Congress on the progress of the development of such techniques and his recommendations, if any, for additional legisation." SEC. 2. Section 6 of the Clean Air Act (which relates to automotive vehicle and fuel pollution) is amended by adding after subsection (b) thereof the following new subsections: "(c) (1) The Secretary shall prescribe and publish, in the Federal Register, standards for the allowable emissions of pollutants from gasoline-powered vehicles and the effective date for such standards. "(2) In prescribing standards for gasoline-powered vehicles under this subsection the Secretary shall require (i) as soon as practicable after the enactment of this subsection (but not later than November 1, 1967) that all new gasoline-powered vehicles be equipped with blowby systems with emissions from crankcase limited to 0.1 per centum of supplied fuel under cyclic operating conditions and (ii) that after November 1, 1967, the allowable exhaust emissions from new gasoline-powered vehicles shall not be more than two hundred and seventy-five parts per million of hydrocarbons measured by a nondispersive infrared spectrometer calibrated with hexane and not more than 1.5 per centum by volume of carbon monoxide measured by a nondispersive infrared spectrometer under metropolitan area cyclic-type operating conditions with results normalized to fifteen divided by per centum carbon dioxides plus per centum carbon monoxide plus six times per centum hydrocarbons. "(3) The manufacture for distribution in commerce or the importation into the United States of any gasoline-powered vehicle, after the effective date of any standards prescribed by the Secretary in accordance with this subsection, which does not meet such standards is unlawful. "(4) Whoever violates the provisions of this subsection or regulations prescribed thereunder shall be fined not more than $1,000 or imprisoned not more than six months, or both. Each gasoline-powered vehicle manufactured or imported in violation of such provisions or regulations shall constitute a separate offense. "(d) The Secretary and the Secretary of the Treasury shalf jointly promulgate rules and regulations that prohibit the importation of any gasoline-powered vehicles which fail to meet the standards prescribed in paragraphs (1) and (2) of subsection (c) of this section. "(e) No appropriation made in any Act of Congress during the fiscal year beginning July 1, 1965, and in each fiscal year thereafter shall be available for the purchase of any new gasoline-powered vehicle for the service of the executive, legislative, or judicial branches or any other Government departments or establishments unless such vehicle is equipped with a device or other means to reduce or eliminate the discharge of pollutants from the crankcase and exhaust of such vehicle in accordance with the standards prescribed by the Secretary in this section. "(f) The Secretary shall establish criteria for allowable emissions of pollutants from diesel-powered vehicles manufactured for distribution in commerce or imported into the United States. Upon the establishment of such criteria, the Secretary shall recommend additional legislation, if necessary, to reduce or eliminate the discharge of pollutants from diesel-powered vehicles. For "(g) It is the policy of the United States (i) to insure the proper inspection and maintenance of the devices and other means required to reduce or eliminate the emission of pollutants from gasoline-powered vehicles in compliance with the standards prescribed by the Secretary under this section and (ii) to insure the proper measurement of such emission of pollutants. The Secretary is authorized to enter into agreements with, and to make grants to, appropriate State agencies designated by the respective Governors (including such supplemental agreements as may be necessary) to carry out the policy of this section. the purpose of this subsection, an interstate air pollution control agency may qualify as an appropriate State agency to receive such grants if one State having jurisdiction of such agency enters into an agreement authorized by this subsection. The sums appropriated to carry out the provisions of this subsection shall be allocated by the Secretary to States entering into agreements in the proportion that the number of gasoline-powered vehicles registered in the year of appropriation in each State bears to the total number of such vehicles in all such States for such year. "(h) All action taken under this section for the adoption of standards and the promulgation of rules and regulations thereunder shall be in conformity with the provisions of the Administrative Procedure Act." SEC. 3. (a) Subsection (b) of section 7 of the Clean Air Act (which relates to cooperation by Federal agencies to control air pollution from Federal facilities) is amended to read as follows: "(b) In order to control air pollution which may endanger the health or welfare of any persons, the Secretary may establish classes of potential pollution sources for any Federal department or agency having jurisdiction over any building, installation, or other property. The Secretary or his duly authorized representative is authorized to enter any such building, installation, or other property at reasonable times for the purpose of inspecting and investigating practices of discharging pollutants." (b) Such section 7 is further amended by adding at the end thereof the following new subsections: "(c) There are hereby authorized to be appropriated necessary amounts to be expended for the procurement, installation, maintenance, and operation of devices or other means to prevent or control air pollution caused by any such building, installation, or other property and for which the Secretary has approved the plans and specifications as conforming to the purposes of this section. Such amounts shall be appropriated to the Department and shall be made available to the appropriate Federal department or agency concerned pursuant to a plan approved by the Secretary which will provide for prevention or control of the emission of air pollutants. Such sums shall not be expended for any other purpose. "(d) In order to assist in assuring appropriate maintenance and operation of such devices or other means of prevention or control of air pollution, the Secretary shall provide training in such matters to personnel of the Federal departments or agencies affected, or which may be affected, by this section. The Secretary shall report annually to the Congress on the status and effectiveness of actions taken to prevent and control air pollution by such Federal departments and agencies." SEC. 4. (a) The Clean Air Act is further amended by redesignating sections 8 to 14, inclusive, as sections 9 to 15, respectively, and by inserting after section 7 the following new section: "STUDY AND REPORT OF SURGEON GENERAL "SEC. 8. (a) The Surgeon General of the Public Health Service (the 'Surgeon General') is hereby directed to conduct a thorough study for the purpose of determining the effect of air pollutants from all sources on human health. Such study shall seek to determine, among other things, whether a causal relationship exists between air pollution and lung cancer. "(b) To assist in making such study, the Surgeon General shall appoint an advisory committee which shall be composed of professional and technical members of proven ability. "(c) As soon as practicable, but not later than two years after the date of the enactment of this amendment, the Surgeon General shall submit to the Congress a report on the results of the study conducted pursuant to subsection (a) of this section, together with such recommendations, if any, based upon the findings made in such study, as he may deem to be necessary for the protection of the public health." (b) Subsection (a) of section 4 of such Act is amended by striking out "section 9" and inserting in lieu thereof "section 10". SEC. 5. The section of the Clean Air Act redesignated as section 10 (relating to definitions) is amended by redesignating subsection (g) as subsection (h) and by inserting after subsection (f) the following subsection (g): "(g) The term 'commerce' means trade, traffic, commerce, transportation, or transmission (i) between any place in a State, the District of Columbia, the Commonwealth of Puerto Rico, or a territory or possession of the United States and any place outside thereof, and (ii) wholly within the District of Columbia or any such territory or possession." SEC. 6. The section of the Clean Air Act redesignated as section 14 (which relates to appropriations) is amended by inserting after "Act" in subsection (b) ", exclusive of subsection (g) of section 6,", and by adding after subsection (b) the following new subsection: "(c) There is hereby authorized to be appropriated such sums as may be necessary to carry out the purposes of subsection (g) of section 6 of this Act." SEC. 7. The Internal Revenue Code of 1954 is amended by adding at the end of part VI of subchapter B of chapter 1 (relating to itemized deductions for individuals and corporations) the following new section: "SEC. 183. EXPENDITURES FOR ACQUISITION, CONSTRUCTION, OR INSTALLATION OF WATER AND AIR POLLUTION CONTROL DEVICES. "(a) TREATMENT AS EXPENSES. "(1) IN GENERAL.-A taxpayer may elect to treat expenditures (or any portion thereof) paid or incurred by him during the taxable year in connection with his trade or business for the acquisition, construction or installation of (A) any certified water pollution control device (as defined in subsection (c)), and (B) any certified air pollution control device (as defined in subsection (d)) as expenses which are not chargeable to capital account. The expenditures so treated shall be allowed as a deduction. "(2) CARRYBACKS AND CARRYOVERS OF DEDUCTIONS.-A taxpayer who during any taxable year has paid or incurred expenditures to which subsection (a) applies may elect to treat such expenditures (or any portion thereof) as having been paid or incurred in any of the three taxable years preceding, or in any of the five taxable years following, the taxable year in which such expenses are paid or incurred. "(b) ELECTIONS. "(1) TIME.-The elections under subsection (a) shall be made within the time prescribed by law (including extensions thereof) for filing the return for such taxable year. The elections shall be made in such manner as the Secretary or his delegate may by regulations prescribe and may not be revoked except with the consent of the Secretary or his delegate. "(2) CERTIFICATES REQUIRED.-No election may be made under subsection (a) with respect to the expenditures described therein unless the certificates required under subsection (c) or (d), as the case may be, have been issued with respect to the certified water pollution control devices or the certified air pollution control devices for which such expenditures were paid or incurred. "(c) CERTIFIED WATER POLLUTION CONTROL DEVICES. "(1) IN GENERAL.-For the purposes of this section, the term 'certified water pollution control device' means so much of any facility, building, machinery, or equipment, or any part thereof, used to control water pollution by removing, altering, or disposing of wastes resulting from or affecting the taxpayer's trade or business (A) the acquisition, construction, or installation of which is completed after December 31, 1963, (B) which the State certifying authority has certified to the Federal certifying authority as having been acquired, constructed, or installed in conformity with the State program or requirements for control of water pollution, and (C) which the Federal certifying authority has certified to the Secretary or his delegate as beneficial to the control of water pollution and in furtherance of the general policy of the United States of cooperating with the States in the reduction and elimination of water pollution under the Federal Water Pollution Control Act, as amended (33 U.S.C. 466). "(2) For the purposes of this subsection "(A) the term 'State certifying authority' means the State water pollution control agency as defined in section 11(a) of the Federal Water Pollution Control Act, as amended, "(B) the term 'Federal certifying authority' means the Secretary of Health, Education, and Welfare or his delegate, and "(C) the term 'State' includes the District of Columbia and the Commonwealth of Puerto Rico. "(d) CERTIFIED AIR POLLUTION CONTROL DEVICE.– - "(1) IN GENERAL.-For the purposes of this section, the term 'certified air pollution control device' means so much of any facility, machinery, or equipment, or any part thereof, used to reduce or eliminate air pollution by removing, altering, or disposing of air pollutants resulting from or affecting the taxpayer's trade or business (A) the acquisition, construction, or installation of which is completed after December 31, 1963, (B) which the State certifying authority has certified to the Federal certifying authority as having been acquired, constructed, or installed in conformity with the State program or requirements for control of air pollution, and (C) which the Federal certifying authority has certified to the Secretary or his delegate as beneficial to the control of air pollution and in furtherance of the general policy of the United States of cooperating with the States in the reduction or elimination of air pollution under the Clean Air Act, as amended (42 U.S.C. 1857). "(2) For the purposes of this subsection "(A) the term 'State certifying authority' means the State or interstate air pollution control agency as defined in section 10 (relating to definitions) of the Clean Air Act, "(B) the term 'Federal certifying authority' means the Secretary of Health, Education, and Welfare, and "(C) the term 'State' includes the District of Columbia and the Commonwealth of Puerto Rico. "(e) LIMITATIONS.— "(1) PROFITMAKING DEVICES.-If the taxpayer realizes income from the operation of any certified water pollution control device or certified air pollution control device, through the recovery and profitable utilization of wastes, or otherwise, the expenditures with respect to such control devices which would otherwise be taken into account for purposes of subsection (a) shall be reduced by the amount of such income. "(2) ADJUSTMENT FOR PRIOR DEPRECIATION DEDUCTION.-If the taxpayer has been allowed any deduction under section 167 (relating to depreciation) with respect to expenditures paid or incurred for a certified water pollution control device or a certified air pollution control device, the amount otherwise allowable as a deduction under subsection (a) shall be reduced by the amount of such depreciation." SEC. 8. Section 263 (a) (1) of the Internal Revenue Code of 1954 (relating to disallowance of deductions for capital expenditures) is amended as follows: (1) by striking out the word "or" at the end of subparagraph (D) and the period at the end of subparagraph (E) and inserting in lieu of such period the word ", or", and (2) by adding immediately after subparagrph (E) the following new subparagraph: "(F) Expenditures for certified water pollution control devices and certified air pollution control devices deductible under section 183." SEC. 9. (a) Section 46 (c) of the Internal Revenue Code of 1954 (relating to the definition of qualified investment for purposes of investment credit in certain depreciable property) is amended by adding after paragraph (4) thereof the following new paragraph: "(5) DEVICES AND FACILITIES TO CONTROL WATER AND AIR POLLUTION.— "(A) In the case of section 38 property which consists of devices, facilities, or equipment to control water or air pollution, the amount of the qualified investment shall be twice the amount determined under paragraph (1). "(B) For purposes of subparagraph (A), the term 'devices, facilities, or equipment to control water pollution' means a device, facility, or equipment used to control water pollution by removing, altering, or disposing of wastes resulting from or affecting the taxpayer's trade or business, including the necessary intercepting, sewers, outfall sewers, pumping, power, and other equipment and their appurtenances. "(C) For purposes of subparagraph (A), the term 'devices, facilities, or equipment to control air pollution' means a device, facility, or equipment used to control air pollution by removing, altering, or disposing of air pollutants resulting from or affecting the taxpayer's trade or business." (b) The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 1963. [H.R. 7429, 89th Cong., 1st sess.] A BILL To amend the Clean Air Act in order to provide for improved control of air pollution from Federal installations and facilities and automotive vehicles Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 6 of the Clean Air Act (42 U.S.C. 1857e) is amended by adding at the end thereof the following: "(c) Effective on and after October 1, 1966, no Federal department or agency shall purchase any automotive vehicle unless such vehicle is manufactured or equipped to prevent or reduce the discharge of pollutants from its exhaust in accordance with standards established by the Secretary. In establishing such standards, the Secretary may exempt special purpose vehicles from the provisions of this subsection." SEC. 2. Section 7 of the Clean Air Act (42 U.S.C. 1857f) is amended- "(c) There are hereby authorized to be appropriated necessary amounts to be expended for the installation, maintenance, and operation in Federal buildings, installations and other property of such devices as are certified by the Secretary to be adequate for the purposes of subsection (b). Such amounts shall be appropriated to the Federal departments or agencies concerned. Any Federal department or agency having under its jurisdiction any building, installation, or other property not in compliance with requirements established pursuant to subsection (b) shall request from the Congress such appropriations as may be necessary to accomplish compliance. "(d) No building, installation, or other property shall be constructed, otherwise prepared for use, or expanded by any Federal department or agency after the effective date of this subsection unless such construction, preparation, or expansion includes air pollution control measures determined by the Secretary to be adequate for the purposes of this section. "(e) In order to assist in assuring appropriate maintenance and operation of devices or other means of prevention or control of air pollution, the Secretary shall provide training in such matters to personnel of any Federal department or agency at the request of the head of such department or agency. "(f) Each Federal department or agency shall keep the Secretary informed of air pollution control practices in effect at buildings, installations, and other property under its jurisdiction and shall promptly inform the Secretary of the |