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The legislation that I introduce today will alleviate the long overdue wait for a national cemetery which the veterans in the western Pennsylvania area have had to endure. Such a cemetery is necessary due to the over 750,000 veterans who reside in the area, including veterans in parts of the neighboring states of Ohio, Maryland, and West Virginia. I should also point out that Pennsylvania, a state with the fifth highest veteran population in the country, has only one national cemetery within its borders open for new burials. This cemetery, at Indiantown Gap, serves veterans in the eastern portion of the Commonwealth and is more than 225 miles from Pittsburgh.

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   In 1987, VA ranked the Pittsburgh-area among the top ten population centers most in need of a national cemetery. In 1991, VA began the process of cemetery site-selection and Congress appropriated $250,000 for an Environmental Impact Statement. Four potential sites were identified in the Pittsburgh area. Despite this headway, construction on a national cemetery never commenced.

   The high veteran population of this region has waited far too long to see the creation of this national cemetery. Our nation's veterans, having given so much for us, deserve a proper burial site in the proximity of their homes. Veterans elsewhere around this country take for granted the availability of a nearby national cemetery. If passed, this legislation will ensure that what began over a decade ago will now become reality.

   Mr. President, I ask unanimous consent that the bill be printed in the RECORD.

   There being no objection, the bill was ordered to be printed in the RECORD, as follows:

   Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

   SECTION 1. ESTABLISHMENT.

   (a) IN GENERAL.--The Secretary of Veterans Affairs shall establish, in accordance with chapter 24 of title 38, United States Code, a national cemetery in the Pittsburgh, Pennsylvania, area to serve the needs of veterans and their families.

   (b) CONSULTATION IN SELECTION OF SITE.--Before selecting the site for the national cemetery established under subsection (a), the Secretary shall consult with appropriate officials of the State of Pennsylvania and local officials of the Pittsburgh, Pennsylvania, area.

   (c) REPORT.--As soon as practicable after the date of the enactment of this act, the Secretary shall submit to Congress a report on the establishment of the national cemetery under subsection (a). The report shall set forth a schedule for the establishment of the cemetery and an estimate of the costs associated with the establishment of the cemetery.

   By Mr. NICKLES:

   S. 1116. A bill to amend the Internal Revenue Code of 1986 to exclude income from the transportation of oil and gas by pipeline from subpart F income; to the Committee on Finance.

   THE FOREIGN PIPELINE TRANSPORTATION INCOME ACT

   Mr. NICKLES. Mr. President, I rise today to introduce legislation which will right a wrong that has been in the tax code for too long. This legislation will clarify the U.S. tax treatment of foreign pipeline transportation income. This legislation is needed because current tax law causes active foreign pipeline transportation income to be unintentionally trapped within the anti-abuse tax rules of Subpart F. These anti-abuse rules were originally established to prevent companies from avoiding payment of U.S. tax on easily movable and passive income. Pipeline transportation income, however, is neither passive nor easily movable. Pipes are located where the natural resources and energy needs are--they cannot be placed just anywhere. Further, one a pipe is in the ground, it is tough to move.

   Referring to the legislative history, we find that Congress did not intend these anti-abuse rules to target foreign pipeline transportation income. Rather, these rules were intended to reach the significant revenues derived by highly profitable oil related activities that were sourced to a low-tax country as opposed to the country in which the oil or gas was extracted or ultimately consumed. Furthermore, it is important to note that when these anti-abuse rules were being considered and then put into place, pipeline companies were not engaged in international development activities, rather they were focused solely on domestic infrastructure development.

   Today, pipeline companies are continuing to actively pursue all development opportunities domestically, yet they are somewhat limited. The real growth for U.S. pipeline companies, however, is in the international arena. These new opportunities have arisen from fairly recent efforts by foreign countries to privatize their energy sectors.

   Enabling U.S. pipeline companies to engage in energy infrastructure projects abroad will result in tremendous benefits back home. For example, more U.S. employees will be needed to craft and close deals, to build the plants and pipelines, and to operate the facilities. New investment overseas also will bring new demands for U.S. equipment. Yet before any of these benefits can be realized, U.S. companies must be able to defeat their foreign competitors and win projects. Unfortunately, current U.S. tax laws significantly hinder the ability of U.S. companies to win such projects.

   We must act now if we are to ensure that U.S. companies remain competitive players in the international marketplace. There are incremental, low cost, reforms that we can and must make. My legislation--to clarify that U.S. tax treatment of foreign pipeline transportation income- -is one such low-cost reform.

   I urge my colleagues to join me in this effort to bring current U.S. tax law in line with good tax policy. It is up to us to do all we can to keep America competitive in the global economy.

   By Mr. LOTT (for himself, Mr. COCHRAN, Mr. ROBB, and Mr. JEFFORDS):

   S. 1117. A bill to establish the Corinth Unit of Shiloh National Military Park, in the vicinity of the city of Corinth, Mississippi, and in the State of Tennessee, and for other purposes; to the Committee on Energy and Natural Resources.

   CORINTH BATTLEFIELD PRESERVATION ACT OF 1999

   Mr. LOTT.

   Mr. President, 137 years ago today, Major General Henry W. Halleck and his 120,000 man strong Union Army commenced the siege of Corinth, Mississippi. The ensuing six month battle between General Halleck's federal troops and General P. G. T. Beauregard's 53,000 Confederate defenders marked a turning point in the war between the states. It was a fierce engagement over a mere 16 square feet parcel. This small piece of real estate was of critical strategic importance to both the North and the South.

   It was in Corinth, Mississippi that the Memphis and Charleston and Mobile and Ohio Railroads crossed paths. This vital east-west and north-south railroad junction served as a passageway for troops and supplies moving from Illinois to Alabama and from Tennessee to points further east such as South Carolina and Virginia.

   Ed Bearss, Chief Historian Emeritus of the National Park Service, stated that ``during the Spring of 1862, Corinth was the most important city in the Confederacy and almost the length of the War . . . because of the railroads.'' In fact, because of its status as a vital rail hub, the town was occupied by either Confederate or Union forces from 1861 to 1865. It also served as a springboard for the careers of over 200 leading Confederate and Federal generals who were stationed in Corinth at one time or another. A figure matched by few other locations.

   Corinth is a city that exemplifies the trials and tribulations experienced by soldiers and civilians throughout the Civil War. A town whose railways lied at the center of a grand military chess match. An area, like many others north and south of the Mason-Dixon line, racked by the ravages of war.

   Even with its new status as a National Historic Landmark, Corinth is still considered a ``Civil War Landmark At Risk.'' The Civil War Sites Advisory Commission, chartered by Congress to assess threats to America's premier historic sites, identified Corinth as a priority one battlefield in critical need of coordinated nationwide action by the year 2000. Local, state, and national preservation groups agree. And, so do I.

   Mr. President, today, I am proud and honored to introduce the Corinth Battlefield Preservation Act of 1999. This much needed legislation would provide further protection for one of America's most important Civil War sites by establishing Corinth as a unit of the Shiloh National Military Park.

   The 106th Congress needs to add the Corinth Battlefield and its surrounding sites to the National Park System given the area's pivotal role in American history. It is also appropriate for Congress to establish Corinth as a unit of the Shiloh National Military Park as these two sites were indelibly linked during the Civil War. The 1862 battle of

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   The conflict in and around Corinth eventually included the Battles of Iuka, Tupelo, and Brices' Crossroads, as well as engagements in Booneville, Rienzi, Ripley, and numerous skirmishes in southwest Tennessee and northeast Alabama.

   In 1862, Union General Halleck said ``Richmond and Corinth ..... are the greatest strategic points of the war, and our success at these points should be insured at all hazards.'' Halleck's subordinate, General Ulysses S. Grant, regarded Corinth as ``the great strategic position in the west between the Tennessee and Mississippi Rivers and between Nashville and Vicksburg.'' In arguing for the defense of Corinth, Confederate General Beauregard stated to General Samual Cooper, Adjutant and Inspector General of the Confederate States Army that, ``if defeated here [in Corinth,] we lose the Mississippi Valley and probably our cause, whereas we could even afford to lose for a while Charleston and Savannah for the purpose of defeating Buell's army, which would not only insure us the valley of the Mississippi, but our independence.'' Corinth's strategic importance to both armies led to some of the bloodiest battles in the Western Theater. Tens of thousands of soldiers were killed or wounded in this bitter offensive.

   It was also here that thousands of war refugees, mostly African-Americans from Mississippi, Tennessee, and Alabama, sought shelter with the Union Army in Corinth. After President Lincoln's Emancipation Proclamation, the federal army created a model ``Contraband Camp.'' By the Spring of 1863, the camp housed around 4,000 freedmen. Almost half of these freedmen joined the ``First Alabama Infantry of African Descent'' which later became the ``55th Colored Infantry.''

   Corinth is also one of the few existing Civil War sites that boasts extraordinary earthworks and fortifications--many of which remain in pristine condition. A National Park Service studying authority stated that, ``today the surviving [Corinth] earthworks are one of the largest and best preserved groups of field fortifications, dating to 1862 in the United States.'' Unfortunately, many of these historic resources, undisturbed for over 130 years, are now threatened. For example, a 500-yard section of earthworks was specifically sold for development. These earthworks are important to our national heritage because they helped shape the face of war from the 1860's to today. In fact, trench warfare evolved from the battle for Corinth. These earthworks and fortifications are symbolic reminders of the epic struggle that ensued between friends and neighbors and the Civil War's lasting impact on modern warfare.

   Although, the Battle of Shiloh has been etched into American history as part of the Shiloh National Military Park, a number of important historic sites and resources relating to the pre-battle and the rest of the Corinth Campaign have not been adequately protected or interpreted. Establishing the Shiloh Nationally Military Park as the nation's second Military Park back in 1894 was a good start. Now it is time for the 106th Congress to complete the preservation effort. Congress needs to give a lasting presence to the Corinth Battlefield, a key component of the historic Shiloh-Corinth Corridor.

   Corinth remains a central transportation gateway. It serves as a junction intersecting Highways 72, running east and west, and Highway 45, which runs north and south. It is also a mecca for dedicated history buffs given the town's close proximity to Shiloh and other Civil War sites and its connection to the Corinth Campaign.

   I am sure that my colleagues will agree that the sixteen Corinth Civil War sites designated as National Historic Landmarks are far too important to be relegated solely to review in history books or by professional historians. Americans need to see it.

   The 106th Congress can and must highlight the importance of the Siege and Battle of Corinth for the millions of adults and children, both American and foreign, interested in learning about an essential facet of Americana.

   For over one hundred years, the United States Congress has advanced the notion that our national interest is best served by preserving America's historic treasures. Not only by ensuring the proper interpretation of important historic events, but also the places--the properties where pivotal military milestones occurred.

   As Ed Bearss proclaimed, ``the Battle of Corinth was the bloodiest battle in the State of Mississippi. Troops were brought from New Orleans, Mobile, Texas and Arkansas because Corinth was such an important place. With the fall of Corinth, Perryville, Kentucky, and Antietam, Maryland the Confederacy was lost.'' We owe it to our ancestors and to future generations to protect Corinth and the wealth of Civil War history that exudes from this small town.

   Mr. President, the measure offered today is vital to the successful interpretation and preservation of Corinth. It builds upon previous efforts and gives Corinth its proper status as one of America's most significant Civil War sites.

   Mr. President, I ask my colleagues to join with me in support of the Corinth Battlefield Preservation Act of 1999. A bipartisan measure which is widely supported by local, state, regional, national, and international preservation organizations.

   Along with the strong local support shown by the residents and local officials of Corinth and Alcorn County as well as assistance from several Civil War preservation groups, I would also like to take a moment to thank Rosemary Williams of Corinth, Woody Harrel, Superintendent of the Shiloh Military Park, and Anne Thompson, Manager of the Interim Corinth Civil War Interpretive Center. They were instrumental in assisting with the preparation of this important historic preservation legislation.

   Mr. President, I also want to thank my colleagues, Senator COCHRAN, Senator ROBB, and Senator JEFFORDS, for their formal support of this pro-parks, pro-history measure.

   I hope that the rest of my colleagues will join with us in taking this necessary step to protect our heritage so that our children and grandchildren can gain an understanding of the struggles of this great nation. Struggles that have help shaped our American democracy and transformed our diverse states and peoples into a cohesive and prosperous union better prepared to meet the challenges and opportunities of the next millennium. Corinth has a story to tell Americans today and in the future. Corinth merits inclusion in the Shiloh National Military Park.

   Mr. President, I ask unanimous consent that the text of the bill be printed in the RECORD.

   There being no objection, the bill was ordered to be printed in the RECORD, as follows:

   Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

   SECTION 1. SHORT TITLE.

   This act may be cited as the ``Corinth Battlefield Preservation Act of 1999''.

   SEC. 2. FINDINGS AND PURPOSES.

   (a) FINDINGS.--Congress finds that--

   (1) in 1996, Congress authorized the establishment and construction of a center--

   (A) to facilitate the interpretation of the Siege and Battle of Corinth and other Civil War actions in the area in and around the city of Corinth, Mississippi; and

   (B) to enhance public understanding of the significance of the Corinth campaign and the Civil War relative to the western theater of operations, in cooperation with--

   (i) State or local governmental entities;

   (ii) private organizations; and

   (iii) individuals;

   (2) the Corinth Battlefield was ranked as a priority 1 battlefield having critical need for coordinated nationwide action by the year 2000 by the Civil War Sites Advisory Commission in its report on Civil War Battlefields of the United States;

   (3) there is a national interest in protecting and preserving sites of historic significance associated with the Civil War; and

   (4) the States of Mississippi and Tennessee and their respective local units of government--

   (A) have the authority to prevent or minimize adverse uses of these historic resources; and

   (B) can play a significant role in the protection of the historic resources related to

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   (b) PURPOSES.--The purposes of this Act are--

   (1) to establish the Corinth Unit of the Shiloh National Military Park--

   (A) in the city of Corinth, Mississippi; and

   (B) in the State of Tennessee;

   (2) to direct the Secretary of the Interior to manage, protect, and interpret the resources associated with the Civil War Siege and the Battle of Corinth that occurred in and around the city of Corinth, in cooperation with--

   (A) the State of Mississippi;

   (B) the State of Tennessee;

   (C) the city of Corinth, Mississippi;

   (D) other public entities; and

   (E) the private sector; and

   (3) to authorize a special resource study to identify other Civil War sites area in and around the city of Corinth that--

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