-_ sae STAT. 86 PUBLIC LAW 96-205—MAR.12, 1980 (1) strike the words “government of the Trust Territory of the Pacific Islands” wherever they appear and insert in Jieu thereof the words “governments of the Trust Territory of the Pacific Islands or the Northern Mariana Islands,”: (2) after the words “High Commissioner of the Trust Territory of the Pacific Islands” insert the words “or Governor of the Northern Mariana Islands, as the case may be,”; (3) wherever the words “High Commissioner” appear and are not followed by the words “of the Trust Territory of the Pacific Islands” insert the words “or Governor, as the case maybe,”; and (4) after the words “District Court of Guam” insert the words “or District Court of the Northern Mariana Islands, as the case may be”’. Sec. 202. Effective October 1, 1980, there are hereby authorized to be appropriated to the Secretary of the Interior $24,400,000 plus or minus such amounts, if any, as maybe justified by reason of ordinary fluctuations in construction costs from October 1979 price levels as indicated by engineering cost indexes applicable to the types of construction involved, for a grant to the Commonwealth of the Northern Mariana Islands to provide for health care services. No grant maybe made by the Secretary of the Interior pursuant to this section without the prior approval of the Secretary of Health, Education, and Welfare. Sec. 203. Subsection (g) of section 5 of the Act entitled “An Act to authorize appropriations for certain insular areas of the United States, and for other purposes”, approved August 18, 1978 (92 Stat. 492), is amended by changing ‘not to exceed $3,000,000" to ‘such sums as may be necessary, but not to exceed $3,000,000 for development,”’. Sec. 204. (a) Section 3(d) of the Act entitled “An Act to authorize appropriations for certain insular areas of the United States, and for other purposes” (Public Law 95-348; 92 Stat. 487) is amended by inserting “(1)” after “(d)” and by inserting “or upon receipt of a resolution adopted by both housesof the legislature of the Northern Mariana Islands accompanied bya letter of request from either the Governor or the Lieutenant Governor of the Northern Mariana Islands,” after “Constitution of the Northern Mariana Islands,” the first place it appears, and by adding at the endof “(d)” the following new paragraphs: “(2) For purposes of carrying out any administration and enforcement required by this subsection, the Secretary of the Treasury (hereinafter in this subsection referred to as the ‘Secretary’), or his delegate, at no cost to the Northern Marianas government, may (A) employ citizens of the Northern Mariana Islands (as defined by Article Il of the Covenant to Establish a Commonwealth of the Northern Mariana Islands in Political Union with the United States (approved, Public Law 94-241; 90 Stat. 265)), or (B) use the services of employees of the government of the Northern Mariana Islands, upon agreement to pay such government for the use of such services. In addition, the Secretary, or his delegate, shall make every effort to assure that citizens of the Northern Mariana Islands (as so defined) are trained to ultimately assume the administration and enforcement duties required of the Secretary or his delegate under this section. Notwithstanding any other provision of law, the Secretary or his delegateis authorized to the maximum extent feasible in administering and enforcing the requested sections of the Covenant, to employ and train Northern Mariana Islands’ citizens without regard to United States Civil Service hiring or job classification laws or any ee ee PUBLIC LAW 96-205—MAR.12, 1980 94 STAT. 87 employment ceilings imposed upon the Secretary. The preceding sentence shall not exempt such Northern Mariana Islands’ citizens so hired from any other laws affecting Federal or Internal Revenue Service employees and shall remain in effect until the end of the third full fiscal year foliowing the date of enactment. “(3) As part of the administration of taxes required by this Taxpayers subsection, the Secretary or his delegate shall establish, at no cost to information the Northern Marianas government, a taxpayers information service to provide such information and assistanceto citizens of the Northern Mariana Islands(as so defined) as may be necessary for the filing of returns and the payment of such taxes.”’. (b) The Secretary shall take such steps as are necessary to ensure that the proceeds of taxes collected under the provisions of sections 601, 602, 603, and 604 of the Covenant (Public Law 94-241) are covered directly upon collection into the treasury of the Commonwealthof the Northern Mariana Islands. Src. 205. (a) Except as provided in subsection (c), any person, including an individual, trust, estate, partnership, 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 exempted from the requirements of such section with respect to income derived from sources within the Common- wealth of the Northern Mariana Islands for taxable years beginning after December 31, 1978, and before January1, 1981. Nothingin this section shall be construed as relieving such person from the obligation 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) Except as provided in subsection (c), any person, including an individual, trust, estate, partnership, 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 whichis 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 exempt 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 receives written notice from the Governor of the Northern Mariana Islands not later than September 30, 1980, that sections1, 2, 3, 4, and 5 of chapter 2 of Public Law 1-30 of the Commonwealth of the Northern Mariana Islands or its successor, have been repealed in their entirety, effective December 1, 1981. (c) It is the sense of Congress that the term “rebate” as used in section 602 of Public Law 94-241 does not permit the abatement of taxes. TITLE II—GUAM Sec. 301. (a) Subsection (c) of section 204 of Public Law 95-134 (91 Stat. 1159, 1162) is amended by deleting the second sentence of said 48 USC1424c. subsection. (b) Any civil action under section 204 of the Omnibus Territories 4% USC 1424¢ Act of 1977 (91 Stat. 1162) shall be barred unless it is commenced not ®t: later than April 1, 1982.