H.R. 1365 would authorize a portion of customs duties and federal income taxes collected in Guam to be spent to compensate certain residents and surviving family members for their treatment during the island’s occupation by Japanese military forces during World War II. Those customs duties and income taxes are currently deposited in the Treasury as miscellaneous receipts. Thus, enacting the bill would increase direct spending for those payments, relative to CBO’s baseline. The House Committee on the Budget has directed CBO to follow the provisions of section 2 of the bill, which would direct that the budgetary effects of enacting this legislation be estimated as having no effect on direct spending.