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B-167553 1 (1978-10-16)

handle is hein.gao/gaobadgks0001 and id is 1 raw text is: I Ji~ -THE COMPTROLLB GENEPAL CECISION .OF. aF THE UNITED STATEU WASHINGTON. 0, 20549 d.I FILE: B-167553 MATTER OF: DIGEST: DATC: Oetober 16, 1978 Computation of statutorily mandated reductions in payments in lieu of taxes. 1. Payments to units of local government under section 2(a)(1) of the Payments in Lieu of Taxes Act of'1976, 31 U. S. C. $5 1601-1607, are to be reduced only by the amounts of payments actually received by the units of local government under the statutes specified in section 4 of the Act, 31 U. S. C. 1604. Thiis, Federal revenues paid to a State under The statutes in section 4 and dis- t'ibuted by the State directly to a school district without being rceeived-or acted'upon by a unit of l4cal government;; should not be dedi'eted from payments to that unit of local gove~r~r..t'under section 2(a)(1.) of the Act, 31 U. S. C., 1602'a)(1). Potymcnts to other .single or special parpose dis- trictb should be treated in a similar marincr, 2.. Federal revenues paid to a State uiider the statutes in section 4 bf the Payments in Lieu of Taixes Act of 1976, 31 U. S. C. S 1604, and dis- tributed by the State to a unit of local government, which unit'is required by State law to pass thesr revenues directly to a financially indepcndent school disirict, should not he considered received by thejunit of local governnient, and should not be deducted from paymentnrto that unit of 1cdcal govreHnment ider sectin 2 of the Act, u'nless that unit is lgally responsible for provision of school services and has collected other tax revenu:2 for that purpose. Payments passed through to other special or single purpose districts should be treated in a similar manner. This is in response to a request dated August 3. 1978, from the Deputy Solicitor, Departnient of the Interior, for a decision concerning whether payments to units of local government under the Payments in Lieu of Taxes Act of 1976, Pub. L. No. 94-565, 31 U. S. C. SS 1601-1607 (19'6), October 20, 1976, 90 Stat.. 2662 (the Act) must be reduced pursuant to section 2(a)(1) of the Act, 31 U. S. C. j 1602(a)(1), with respect to two specifi7 kinds of payments to States. -1-

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