text: (1) There is hereby authorized and appropriated the sum of $98,000 for the purpose of funding the training and participation of athletes representing the Republic in the Micronesian Games in Saipan in July of 1990. Such appropriation shall be funded from any revenues which the national government may realize which are in excess of those necessary to support all budget activities in the amount set forth in ~PL 3-13 or -36-RPPL NO. 3-24 (In t ro, a-s _S_B_N:-:--o-.---=-3 --1-::S-::-9-, --:SD-:::-::2 -, -:-HD-=-::-3 -, -;;CD~! ) from any funds which the President may see fit to reprogram from other budget activities. The disbursement and expenditure of such '• appropriation shall be administered jointly by the Vice President/Minister of Administration and the ~cro Games Committee. The Vice President/.Minister of Administration shall, by no later than August 31, 1990, submit to the President and the presiding officers of the Olbiil Era Kelulau a report detailing pll expenditures made against the sum appropriated by this act. (2) Any business or employee, as defined by 40 PNC 1002, which or who files with the Director of the Bureau of National Treasury a verified receipt indicating a financial contribution to the Micro Games Committee or any incorporated sports organization training athletes representing the Republic for the ~licro Games shall receive a refund within 90 days of the end of the tax year from the Director in the amoun~ of such contribution; provided, however, that the amount of such refund shall not, when aggregated with any re funds ch.Je pursuant to 40 PNC 1104 or 1206, exceed 10 percent of the gross revenue, net income, or wages and salaries taX paid by the business or employee in that year. Se~tion 4. Effective date. This Act shall take effect upon its approval by the President of the Republic, or upon its becoming law 
analysis: The text appears to be related to the allocation of funds for a specific event, the Micronesian Games, and provides a refund mechanism for businesses or employees who contribute to the event. The language used is formal and legislative, suggesting that it is a government document. The content does not seem to be related to natural resources, environment, agriculture, forestry, fishing, health, education, humanitarian aid, culture, or science and technology. It may be related to economic development, industry, transport and communication, or employment, but the most fitting category seems to be employment.