United States · United States Congress · 18 November 1987
Dwight David Eisenhower Commemorative Coin Act of 1987 - Directs the Secretary of the Treasury to mint and issue not more than a specified number of one dollar silver coins in commemoration of the 100th anniversary of the birth of Dwight David Eisenhower. Sets forth certain features of such coins and provides for their design, issuance, and sale. Terminates the minting of the coins after December 31, 1990. Requires the Secretary to deposit in the Treasury all surcharges received from the sale of the coins, to be used to reduce the national debt.
United States · United States Congress · 27 October 1987
Amends the Internal Revenue Code to extend the ten percent energy investment tax credit for geothermal property from December 31, 1988, until July 31, 1991.
United States · United States Congress · 22 October 1987
Expresses the sense of the House of Representatives that: (1) Nicaragua should undertake specified reforms, such as reinstating due process and fair trials, ending torture, conducting free elections, allowing an uncensored free press, ensuring the right to strike and to publish for unions, ceasing attacks against civilians, and ending the forced relocation of Indians and Creoles; and (2) all countries in Central America should continue to work toward achieving the democratic principles and processes specified in the August 7, 1987, Central American peace accord.
United States · United States Congress · 15 October 1987
Amends the Railroad Retirement Act of 1974 to repeal the requirement that divorced wives' husbands must retire before such wives are eligible for an annuity under the Act.
United States · United States Congress · 6 October 1987
Amends the Internal Revenue Code to include as a tax-excludible fringe benefit qualified employer-provided commuter services between an employee's residence and workplace. Includes as qualified services: (1) transportation furnished in a commuter highway vehicle (such as a van); and (2) transportation paid for or reimbursed by the employer on public buses, trains, or subways that run along regular routes according to a schedule.
United States · United States Congress · 1 October 1987
Federal Employees' Political Activities Act of 1987- Prohibits an employee from using or attempting to use official authority or influence to interfere with or affect the result of any election. Prohibits an employee from using or attempting to use official authority to intimidate, threaten, coerce, command, or influence: (1) any individual for the purpose of interfering with the right of any individual to vote as the individual may choose, or of causing any individual to vote, or not to vote, for any candidate or measure in any election; (2) any person to give or withhold any political contribution; or (3) any person to engage, or not to engage, in any form of political activity. Prohibits an employee from using or attempting to use, or permitting the use of, any official information unless such information is available to the general public. Prohibits an employee from: (1) giving or offering to give a political contribution to any individual either to vote or refrain from voting, or to vote for or against any candidate or measure, in any election; (2) soliciting, accepting, or receiving a political contribution to vote or refrain from voting, or to vote for or against any candidate or measure, in any election; or (3) giving or handing over a political contribution to a superior of the employee. Prohibits an employee from soliciting, accepting, or receiving, or from being in any manner concerned with soliciting, accepting, or receiving, a political contribution: (1) from another employee (or a member of another employee's immediate family) with respect to whom the employee is a superior; or (2) in any room or building occupied in the discharge of official duties by a Federal employee or official or an individual receiving salary or compensation from the Treasury. Prohibits an employee from soliciting, accepting, or receiving a political contribution from, or giving a political contribution to, any person who: (1) has, or is seeking to obtain, contractual or other business or financial relations with the employing agency; (2) conducts operations or activities which are regulated by that agency; or (3) has interests which may be substantially affected by the performance of the employees' official duties. Directs the Special Counsel of the Merit Systems Protection Board to prescribe regulations which exempt employees from such prohibitions. Prohibits an employee from engaging in political activity: (1) while on duty; (2) in any room or building occupied in the discharge of official duties by a Federal employee or official; (3) while wearing a uniform or official insignia identifying the office or position of the employee; or (4) while using any vehicle owned or leased by the Government. Exempts certain high level political appointees from such prohibitions if the costs associated with the political activity are not paid for by money derived from the Treasury. Describes such a political appointee as one: (1) whose duties and responsibilities continue outside normal duty hours and while away from the normal duty post; (2) who is paid from an appropriation for the Executive Office of the President; (3) whose position is located within the United States; and (4) who determines policies to be pursued by the United States in its relations with foreign powers or in the nationwide administration of Federal laws. Authorizes leave without pay or accrued annual leave to an employee who is a candidate, upon request, to allow such employee to engage in activities relating to that candidacy. Declares that such request may be denied if the exigencies of the public business so require. Declares that such employee may be required to take leave without pay or accrued annual leave in order to be a candidate if activities relating to the candidacy interfere with the employee's performance of duties. Directs the Special Counsel to prescribe rules and regulations to implement this Act. Applies this Act to postal employees and employees of the Postal Rate Commission.
United States · United States Congress · 1 October 1987
Amends the Internal Revenue Code to permit the exclusion from an employee's gross income of the following qualified employer-provided transportation benefits: (1) the value of transportation in a commuter highway vehicle between the employee's residence and place of employment; and (2) up to $45 per month of the value of any transit pass entitling the employee to transportation on mass transit facilities.
United States · United States Congress · 30 September 1987
Deceptive Mailings Prevention Act of 1987 - Declares as nonmailable matter, matter which constitutes a solicitation by a non-governmental entity: (1) for the purchase of products or services which are provided free of charge or at a lower price by the Federal Government, or which are substantially the same as such products or services; (2) for the purchase of products or services and which contains a seal, insignia, trade or brand name, or any other term or symbol which reasonably could be interpreted or construed as implying Federal Government connection, approval, or endorsement; and (3) for the contribution of funds and which contains a seal, insignia, trade or brand name, or any other term which could reasonably be interpreted or construed as implying Federal Government connection, approval, or endorsement. Allows the mailing of such matter if it contains a conspicuous disclaimer that it is not a Government document. Establishes penalties for violations of this Act.
United States · United States Congress · 30 September 1987
Amends the Internal Revenue Code to provide that the prohibition against indirect income tax deductions through pass-through entities shall not apply to any regulated investment company whose shares are: (1) continuously offered pursuant to a public offering; (2) regularly traded on an established securities market; or (3) held by or for at least 500 persons at all times during the taxable year.
United States · United States Congress · 25 September 1987
Taxpayer Safeguard and Protection Act of 1987 - Title I: Provisions Relating to Liens and Levies - Amends the Internal Revenue Code (IRC) to entitle a taxpayer, in the event of a wrongful levy on property, to the prompt return (within 14 days) of the property in question or, if the property has been sold, to the greater of the amount received from its sale or its fair market value immediately preceding the levy. Treats property wrongfully levied upon and subsequently lost or destroyed while in the possession of the United States as if it had been sold at its fair market value immediately before the levy. Permits a taxpayer to request the sale of seized property within 60 days. Directs the Secretary of the Treasury (Secretary) to comply with such a request unless it is adverse to the best interests of the United States. Requires the Secretary, in the case of a wrongful lien, to issue a certificate of release of the lien stating that the lien was erroneusly imposed. Directs the Secretary to provide toll-free telephone numbers for: (1) discussion of alleged Internal Revenue Service (IRS) administrative errors with respect to a taxpayer; and (2) 24-hour access to taxpayers experiencing emergencies associated with any lien or levy imposed under the internal revenue laws. Extends from ten to 20 days the period between the required notice to a person who neglects or refuses to pay tax liability and a levy on such person's salary, wages, or other property. Increases for levy purposes the exempt amount permitted for certain personal effects, the property of a business, and wages. Exempts from levy: (1) welfare payments under title IV (aid to families with dependent children) of the Social Security Act; (2) supplemental security income under title XVI of the Social Security Act (aid for the aged, blind, and disabled); (3) State or local government public assistance programs whose eligibility requirements are based on income or need; and (4) unemployment training allowances under the Job Training Partnership Act. Revises levy exemptions related to service-connected disability payments to: (1) remove the exemption of certain veterans' life insurance benefits; and (2) add exemptions for wartime and peacetime death compensation, burial benefits, and dependency and indemnity compensation for service-connected deaths. States that levy exemption provisions shall not apply to withholding taxes. Title II: Statement Disclosing Rights and Obligations of Taxpayers - Requires the Secretary to prepare a statement setting forth in nontechnical terms: (1) the rights and obligations of a taxpayer and of the IRS during a tax audit; (2) the procedures by which a taxpayer may appeal adverse decisions, prosecute refund claims, and file complaints; and (3) the procedures that the IRS may use in enforcing revenue laws. Title III: Civil Damages for Unauthorized Disclosure or Use of Return Information by Return Preparers - Amends the IRC to permit a civil cause of action for damages in district court for a taxpayer with respect to whom a tax preparer discloses or misuses tax return information. Permits such actions only when: (1) six months have elapsed since the taxpayer notified an appropriate Federal official of the improper disclosure; and (2) statutorily-authorized prosecution of the offender was not begun during that six-month period. Title IV: Tax Court Jurisdiction to Redetermine Interest on Deficiencies - Amends the IRC to authorize the Tax Court, upon the motion of a taxpayer who has paid the entire amount of a deficiency assessment plus the associated interest, to reopen the case solely to determine whether the taxpayer has made an overpayment of interest because of mathematical error in its computation. Provides for judicial review of any order redetermining interest due. Title V: Reports; Improvement of Taxpayer Assistance - Directs the Secretary, not later than July 1, 1988, to prepare and submit to specified congressional committees a report on: (1) the effectiveness of the Office of the Taxpayer Ombudsman and of the Problem Resolution Program; (2) the results of IRS quality improvement procedures; and (3) the adequacy of IRS training programs with respect to preparing individuals for effective and helpful interaction with taxpayers. Directs the Assistant Commissioner (Inspection) of the IRS and the Taxpayer Ombudsman, not later than July 1, 1988, jointly to prepare and submit to specified congressional committees a report on: (1) significant problems taxpayers experience in dealing with the IRS; and (2) the status of current projects designed to improve IRS communication with taxpayers. Expresses the sense of the Congress that: (1) the level of taxpayer service should be improved to assure taxpayer compliance with the Tax Reform Act of 1986; and (2) the IRS should conduct taxpayer interviews at a time and place convenient to both taxpayer and interviewer, continue to permit taxpayers to record IRS interview proceedings, improve its handling of taxpayer inquiries and correspondence, and take steps to ensure that taxpayers do not incur unnecessary legal, accounting, or other expenses as a result of IRS delays, errors, or requests for redundant information.
United States · United States Congress · 21 September 1987
Section 457 Clarification Act of 1987 - Amends the Internal Revenue Code to state that the accounting provisions applicable to the deferred compensation plans of State and local governments and of private tax-exempt organizations shall not apply to nonelective deferred compensation. Directs the Secretary of the Treasury to promulgate regulations defining nonelective deferred compensation. Applies retroactively to tax year 1979 and thereafter.
United States · United States Congress · 16 September 1987
Comprehensive Tobacco Health and Safety Act of 1987 - Amends the Federal Food, Drug, and Cosmetic Act to prohibit the sale of harmful tobacco products to minors and the distribution of such products through free samples or discount coupons. Authorizes the Secretary of Health and Human Services to regulate the form, manner, and location of the sale of tobacco products in States with insufficient enforcement to require compliance. Requires labels of such products to state that they are addictive, to identify the maker or distributor, and to detail contents, including any additives. Prohibits such products from containing specified constituents, including additives and nicotine, such identified levels. Requires manufacturers, packagers, or importers to provide the Secretary with a list of additives used in tobacco products. Authorizes the Secretary to establish public disclosure requirements for such additives. Requires the Secretary to test and establish the tar, nicotine, carbon monoxide, and other harmful constituent levels for each brand of tobacco product before such product may be lawfully sold. Authorizes the Secretary to make such information public. Directs the Secretary to report annually to the appropriate congressional committees on the use of tobacco additives and the levels of harmful constituents in tobacco products.
United States · United States Congress · 10 September 1987
Amends the Internal Revenue Code with respect to the corporate income tax exclusion of contributions to the capital of the taxpayer. Includes as a qualifying contribution any amount of money or property received by a regulated public utility (a utility required to provide electric energy, gas, water, or sewage disposal services) that: (1) is a contribution in aid of construction (as defined by regulations to be promulgated by the Secretary of the Treasury); (2) meets certain expenditure requirements; and (3) is not included in the taxpayer's rate base. Excludes amounts paid as customer connection fees.
United States · United States Congress · 7 August 1987
Comprehensive Alcohol Abuse, Drug Abuse, and Mental Health Amendments Act of 1987 - Amends title XIX (Block Grants) of the Public Health Service Act to revise and reorganize provisions relating to mental health and substance abuse programs, replacing the current part B (Alcohol and Drug Abuse and Mental Health Services Block Grant) and part C (Primary Care Block Grants) with a new part B (Community Mental Health Services), part C (State Comprehensive Mental Health Service Plans), part D (Alcohol and Drug Abuse Prevention, Treatment, and Rehabilitation Services), and part E (General Provisions). Directs, in the new part B, the Secretary of Health and Human Services, acting through the Administrator of the Alcohol, Drug Abuse, and Mental Health Administration, to make allotments and payments each fiscal year to each State for planning, developing, and providing community mental health services and related support services. Specifies application procedures and requirements, including a requirement that a State, in order to receive payments, agrees to establish and maintain a State mental health planning council with specified duties. Sets forth a formula for determining the amount of allotments, including special provisions for direct payment to an Indian tribe or tribal organization. Provides transition rules for States for FY 1988 and 1989 and separate transition rules for territories for FY 1988 and 1989. Directs the Secretary, acting through the Director of the National Institute of Mental Health, to develop and evaluate community mental health programs and services. Authorizes the use of grants, contracts, and cooperative agreements for such programs. Authorizes the Director of the National Institute of Mental Health to establish research centers to carry out the evaluations. Directs the Secretary, acting through the Director of the National Institute of Mental Health, to develop and make available a model plan for a community-based system for the care of chronically mentally ill individuals. Authorizes appropriations for FY 1988 through 1990 for: (1) mental health programs and services; (2) general provisions under part E; and (3) data collection, as provided in this Act, regarding mental health and substance abuse. Directs the Secretary, in the new part C, to make grants to the States for the development of State comprehensive mental health services plans, apportioned among the the States from appropriated funds according to the relative population of the States. Authorizes appropriations for each of the FY 1988 and 1989. Requires, starting in FY 1988, each State to submit to the Secretary a State comprehensive mental health services plan covering that fiscal year and the succeeding two fiscal years, and meeting specified requirements. Requires the State, in developing the plan, to consult with representatives of employees of State institutions and public and private nursing homes who care for seriously mentally ill individuals. Directs the Secretary to provide technical assistance to States in the development and implementation of the plans. Provides for enforcement measures the Secretary is directed to take against a State which has not taken certain steps by the end of specified fiscal years. Directs, in the new part D, the Secretary, acting through the Administrator of the Alcohol, Drug Abuse, and Mental Health Administration, to make allotments and payments each fiscal year to States for establishing and carrying out programs of prevention, treatment, and rehabilitation with respect to substance abuse and related activities. Specifies application procedures and requirements, including a requirement that a State must agree to use not less than specified portions of the payments for programs and activities related to: (1) alcoholism and alcohol abuse; (2) drug abuse; (3) prevention and early intervention regarding the abuse of alcohol and drugs; and (4) such programs and services designed for women. Sets forth a formula for determining the amount of allotments, including special provisions for direct payment to an Indian tribe or tribal organization. Provides transition rules for States for FY 1988 and 1989 and separate transition rules for territories for FY 1988 and 1989. Directs the Secretary, acting through the Director of the National Institute on Alcohol Abuse and Alcoholism and the Director of the National Institute on Drug Abuse, to develop and evaluate alcohol and drug abuse treatment programs. Authorizes the use of grants, contracts, and cooperative agreements for such programs. Authorizes appropriations for FY 1988 through 1990 for: (1) alcohol and drug abuse programs; (2) general provisions under part E; (3) the Office of Substance Abuse Prevention; (4) model projects for the prevention, treatment, and rehabilitation of drug abuse and alcohol abuse among high risk youth; (5) data collection, as provided in this Act, regarding mental health and substance abuse; (6) alcohol abuse and alcoholism demonstration project grants; and (7) drug abuse demonstration project contracts. Sets forth, in the new part E, general provisions, including: (1) a requirement that, in order for the Secretary to make payments under specified provisions of this Act, a State must submit a description of the purposes for which the State intends to expend such payments; (2) the content such statement must have for specified provisions of this Act; (3) a requirement of public notice and opportunity for comment; (4) restrictions on the use of payments, including restrictions on the portion used for administrative expenses; (5) agreements a State must make in order for the Secretary to make payments; (6) annual reports a State is required, for payments under specified provisions, to prepare and submit to the Secretary; (7) availability of the reports to the public; (8) evaluations, by the Comptroller General of the United States, of expenditures by States under specified provisions; (9) repayment of payments for failure to comply with agreements; (10) a prohibition against certain false statements; and (11) a prohibition of discrimination. Directs the Secretary to provide technical assistance to a State receiving payments under specified provisions of this Act, or entities designated by the State, without charge. Authorizes the Secretary to provide supplies and services in lieu of grant funds. Requires the Secretary, no later than October 1, 1989, to report to the Congress on the activities of the States carried out under specified provisions of this Act. Amends the Public Health Service Act to direct the Secretary, acting through the Director of the National Institute of Mental Health (Director), to develop and publish information regarding the causes of suicide and the means of preventing suicide, especially among individuals under 24 years of age. Directs the Secretary, acting through the Director, to make grants and enter into cooperative agreements for research on mental illness. Authorizes the Secretary, acting through the Director, to make grants for mental health services demonstration projects, including self-help services, for the planning, coordination, and improvement of community services for chronically mentally ill individuals, seriously emotionally disturbed children and youth, elderly individuals, and homeless chronically mentally ill individuals, and for the conduct of research concerning such services. Authorizes the Secretary, acting through the Director, to make grants for prevention services demonstration projects for the provision of prevention services for individuals who are at risk of developing mental illness. Limits the duration of such a grant and the portion of the grant which may be used for administrative expenses. Authorizes appropriations for FY 1988 and 1989. Amends the Public Health Service Act to direct the Secretary, acting through the Administrator of the Alcohol, Drug Abuse, and Mental Health Administration, to collect data on the incidence of the various forms of mental illness and substance abuse. Specifies the types of data to be included. Authorizes appropriations for FY 1988 through 1990 to carry out specified provisions of the Public Health Service Act relating to: (1) alcohol abuse and alcoholism; and (2) research with respect to drug abuse. Amends the Public Health Service Act to state that the Office of Substance Abuse Prevention is an entity of the Alcohol, Drug Abuse, and Mental Health Administration (Administration). Changes from annual to not less than once each three years the requirement that the Administrator, acting through the Associate Administrator for Prevention, report to the Congress regarding prevention activities undertaken by the Administration. Directs the Administrator to establish a process for responding to reports of scientific misconduct in connection with projects using funds under title V of the Public Health Service Act. (Current law requires such a process for scientific fraud.) Authorizes the Administrator to: (1) accept voluntary and uncompensated services; and (2) conduct and support certain research training. Amends the Anti-Drug Abuse Act of 1986 to require the Secretary to report to the Congress with respect to the results of a study regarding insurance coverage of drug abuse treatment, within 18 months after the execution of the contract for the study. (Current law requires such a report within one year of the enactment of that Act.)
United States · United States Congress · 7 August 1987
Amends the Internal Revenue Code to exclude deductions for business expenses, interest on indebtedness, and taxes from calculations to determine the passive loss limitation in connection with rental real estate activity in which a noncorporate taxpayer actively or materially participates.
United States · United States Congress · 6 August 1987
Quality Control Amendments of 1987 - Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to extend the moratorium on the reduction of payments to States for high erroneous payment rates under part A (Aid to Families with Dependent Children) of title IV of the Social Security Act through FY 1988. (Currently, such moratorium is set to expire at the close of June 1988.) Includes payments to States under title XIX (Medicaid) of the Act within such moratorium. Amends the Food Security Act of 1985 to place a moratorium on penalties for high erroneous payment rates under the Food Stamp program through FY 1988.
United States · United States Congress · 6 August 1987
Fair and Equitable Cargo Allocation Act of 1987 - Amends the Merchant Marine Act, 1936 to repeal a provision which requires the Secretary of Transportation to preserve, during calendar years 1986 through 1989, the percentage share, or the metric tonnage of bagged, processed, or fortified commodities, whichever is lower, experienced in 1984, of waterborne cargoes exported from Great Lakes ports under the Agricultural Trade Development and Assistance Act of 1954.
United States · United States Congress · 6 August 1987
Amerasian Homecoming Act - Provides for the admission as an immigrant into the United States (for two years beginning 90 days after enactment of this Act) of an alien residing in Vietnam who: (1) was born in Vietnam after January 1, 1962, and before January 1, 1976, and whose father was a U.S. citizen; or (2) is the spouse, child, or mother, or has acted as the next of kin (with specified limitations) of such an alien. Requires on-site consular interviews in making such determinations. Provides for an eight-month period of visa validity. Provides, with regard to such aliens, for: (1) the waiver of specified exclusionary grounds under the Immigration and Nationality Act; and (2) specified (refugee) assistance under such Act. Directs the Attorney General, in cooperation with the Secretary of State, to submit program reports to the Congress annually for three years.
United States · United States Congress · 6 August 1987
Designates the period beginning September 15 and ending October 15 each year as National Hispanic Heritage Month. (Current law designates the week including September 15 and 16 each year as National Hispanic Heritage Week.)
United States · United States Congress · 5 August 1987
Amends the patent laws to prohibit for two years the patenting of animals altered through genetic engineering technology. Revokes previously granted patents for such animals.
United States · United States Congress · 5 August 1987
Amends the Internal Revenue Code with respect to the allocation and apportionment of qualified research and experimental expenditures to sources within and outside the United States for income tax purposes. Requires that any such expenditures made solely to meet a political jurisdiction's legal requirements concerning products or processes unlikely to yield extrajurisdictional income be allocated only to income within that political jurisdiction. Increases from 50 to 67 percent the amount of research and experimental expenditures that a company must allocate to income from U.S. sources. Requires companies to report on a consolidated basis with respect to the expenditures associated with these source rules.
United States · United States Congress · 29 July 1987
Amends the Internal Revenue Code to accord income tax treatment as a qualified cash or deferred arrangement (401(k) plan) to a defined contribution plan established and maintained by a rural telephone cooperative. (Under current law, rural electric cooperatives, but not rural telephone cooperatives, are permitted to offer such plans to their employees.) Applies to such plans the same accounting rules as are currently applied to the plans of rural electric cooperatives.
United States · United States Congress · 29 July 1987
Amends the Internal Revenue Code to allow rural telephone and electric cooperatives to exclude allocations in the nature of patronage dividends when determining net book income for purposes of the minimum tax.
United States · United States Congress · 21 July 1987
Amends the Internal Revenue Code to permit a partnership, S corporation, or personal service corporation, unless it is part of a tiered structure, to elect to have a taxable year other than the required one, but generally only if the deferral period of the taxable year elected is three months or less. (Current law requires partnerships, S corporations, and personal service corporations, in most cases, to conform their taxable years to the calendar years used by their owners.) Subjects the principals of a partnership or S corporation electing to change taxable years to additional estimated tax requirements to offset any tax deferral resulting from such election. Imposes deduction limitations on a personal service corporation that changes taxable years. Provides that an election with respect to taxable year shall be made by the partnership, S corporation, or personal service corporation and shall be binding on all partners and shareholders. Sets forth the formula for determining the additional tax requirement when a taxpayer: (1) is a partner or shareholder in at least one such entity during any applicable election years of the entity that end within the taxpayer's taxable year; and (2) has an aggregate deferred tax exceeding $200 with respect to the entity. Describes payment procedures. Requires the inclusion of specified information on returns filed by partnerships and S corporations that elect to use a non-required taxable year. Limits the tax deduction permitted to a personal service corporation for amounts paid or incurred with respect to employee-owners when such a corporation: (1) elects to have a taxable year other than the required one; and (2) fails to meet certain minimum distribution requirements regarding non-dividend amounts paid to owners.
United States · United States Congress · 21 July 1987
Designates October 15, 1987, as National Safety Belt Use Day. Authorizes and requests the President to issue a proclamation calling on the people to wear safety belts and have their children use child safety seats, and encouraging public safety and law enforcement agencies to promote these devices.
United States · United States Congress · 9 July 1987
Urges the administration to continue to reject efforts by Canadian negotiators to: (1) have the U.S. cabotage trades, including the transport of energy resources, opened to Canadian vessels; and (2) eliminate the ad valorem duty on vessel repairs performed in Canadian shipyards.
United States · United States Congress · 1 July 1987
Directs the Secretary of Health and Human Services to transfer specified monkeys used in research at the Institute for Behavioral Research in Silver Spring, Marylands, to Primarily Primates, Inc., an animal sanctuary in San Antonio, Texas.
United States · United States Congress · 25 June 1987
Small Business Retirement and Benefit Extension Act - Amends the Internal Revenue Code (IRC) to cease, as of 1988, the application of special rules for employee benefit plans that are top-heavy. (A top-heavy plan is one in which the value of plan benefits for specified ("key") employees exceeds 60 percent of those for all employees under the plan.) Establishes, as a component of the general business credit against income tax, a credit for the administrative costs incurred by an employer having 100 of fewer employees in maintaining a qualified employee pension plan. Limits such credit to a maximum of $3,000 ($4,500 in the case of a defined benefit plan). Reduces the amount of the credit when the average number of employees during a relevant period exceeds 50. Amends the Tax Reform Act of 1986 and the IRC to: (1) apply nondiscrimination rules for coverage and benefits to certain employee benefit plans as of 1991 (currently 1988); (2) extend from 1987 to 1989 the effective date of amendments relating to the definition of "compensation" with respect to pension, profit-sharing, and stock bonus plans; (3) render nontaxable any annuities purchased for employees by a nongovernmental tax-exempt entity; (4) repeal certain restrictions on distributions of contributions under salary reduction arrangements; (5) delay the effective date for the application of nondiscrimination requirements to tax-sheltered annuities; and (6) repeal the 15 percent tax imposed on excess distributions from qualified retirement plans. Amends the Employee Retirement Income Security Act of 1974 to provide the administrator of an employee benefit plan having fewer than 100 participants simplified reporting requirements with respect to supplying plan descriptions and annual reports to plan participants and beneficiaries. Expresses the sense of the Congress that the required Government forms currently in use with respect to qualified retirement plans are not designed so that a person with no experience in the area of employee benefits could complete them. Directs the Secretaries of the Treasury and of Labor to: (1) redesign such forms as they pertain to plans having fewer than 100 participants; and (2) report to the Congress on their actions in this regard. Amends the IRC to provide that if an employer does not operate an on-premises eating facility for employees, 50 percent of the employer's share of an off-premises meal furnished to an employee shall be treated as a de minimis fringe benefit (not includible in the employee's income) provided that: (1) the employer pays no more than one-third of the cost of the meal; (2) a maximum of one meal per working day is provided; and (3) the meal is furnished during normal business hours.
United States · United States Congress · 17 June 1987
Constitutional Amendment - Requires the Congress and the President, prior to each fiscal year, to agree, by enactment of a joint resolution, on an estimate of total receipts for that fiscal year. Prohibits outlays for that year from exceeding such estimated receipts unless the Congress, by a three-fifths rollcall vote of each House, provides for a specific excess of outlays over receipts. Requires the Congress, whenever actual outlays exceed actual receipts for any fiscal year, to provide by law for the repayment of such excess in the ensuing fiscal year. Requires a three-fifths rollcall vote of each House to increase the public debt. Directs the President to submit to the Congress a proposed budget for each fiscal year in which total outlays do not exceed total receipts. Requires the approval by a majority of the total membership of each House by rollcall vote before any bill to increase revenue may become law. Waives this article for any fiscal year in which a declaration of war is in effect. Declares that total receipts shall include all receipts of the United States, except those derived from borrowing, and total outlays shall include all outlays of the United States, except those for repayment of debt principal.
United States · United States Congress · 11 June 1987
Designates the two week period of July 13 through July 26, 1987, as United States Olympic Festival-1987 Celebration. Designates July 17, 1987, as United States Olympic Festival-1987 Day.
United States · United States Congress · 10 June 1987
Amends the Internal Revenue Code to extend through 1992 the period during which qualified mortgage bonds may be issued. (Under current law, authority to issue these bonds expires as of 1989.)
United States · United States Congress · 3 June 1987
Retirement and Survivor Annuities for Bankruptcy Judges and Magistrates Act of 1987 - Establishes a new retirement system for bankruptcy judges and magistrates with 14 or more years of service, or at least eight years of service, upon attaining age 65. Entitles a bankruptcy judge or magistrate who has served at least five years to disability retirement. Provides for cost-of-living adjustments in such retirement system. Requires each bankruptcy judge or magistrate who elects an annuity under this Act to notify the Director of the Administrative Office of the United States Courts. Declares that such judge or magistrate shall not be entitled to an annuity under the civil service systems. Declares this Act applicable to service on or after October 1, 1979. Establishes transition provisions for incumbent judges and magistrates. Provides survivors' annuities for bankruptcy judges, magistrates, and incumbents. Authorizes the recall of retired bankruptcy judges and magistrates into service.
United States · United States Congress · 3 June 1987
Prohibits the proposed enhancement or upgrade in the sensitivity of technology of, or the capacity of, Maverick missiles for Saudi Arabia, as described in the May 29, 1987, certification from the President to the Congress under the Arms Export Control Act.
United States · United States Congress · 19 May 1987
Medicare Catastrophic Protection Act of 1987 - Title I: Provisions Relating to Part A of Medicare Program - Amends part A (Hospital Insurance) of title XVIII (Medicare) of the Social Security Act to require that an inpatient hospital deductible be paid only for the first period of continuous hospitalization in a calendar year. (Currently, such deductible must be paid for each "spell of illness" requiring inpatient hospital services.) Removes durational limitations on the coverage of inpatient hospital services, except with respect to inpatient psychiatric hospital services. Eliminates the coinsurance requirement for inpatient hospital services. Sets the inpatient hospital deductible for 1987 at $520, requiring cost-of-living adjustments to such deductible for succeeding years. Establishes the monthly part A premium, required of individuals who wish to buy into the Hospital Insurance program, at the monthly actuarial value of part A services provided to beneficiaries age 65 and over. Imposes a coinsurance rate, equal to 20 percent of the average per diem cost of post-hospital extended care services, for the first seven days of an individual's receipt of such services in a calendar year. Provides coverage for post-hospital extended care services for 150 days in each calendar year. (Currently, such coverage is limited to 100 days for each "spell of illness.") Drops restrictions on the coverage of extended care services which are not post-hospital extended care services. Creates an extension period of hospice care for terminally ill beneficiaries which is to follow the two 90-day periods and the subsequent 30-day period of hospice care coverage currently provided in an individual's lifetime. Reduces the deductible imposed under part A on the first three pints of blood furnished to an individual during a calendar year to the extent such blood is replaced or a blood deductible has been imposed on the individual under part B (Supplementary Medical Insurance) of the Medicare program within such year. Provides part A coverage for home health services only when an individual is not entitled to part B benefits. Amends the Internal Revenue Code to impose an annual supplemental Medicare premium on part A Medicare beneficiaries pursuant to a table which bases the amount of such premium due on the size of a beneficiary's gross income. Requires the Secretary of Health and Human Services to make returns setting forth certain information regarding part A Medicare beneficiaries. Title II: Provisions Relating to Part B of the Medicare Program - Amends part B (Supplementary Medical Insurance) of the Medicare program to cover all of the out-of-pocket part B expenses a beneficiary incurs in excess of $1,043 in 1989, adjusting such ceiling annually thereafter to reflect cost-of-living increases. Provides for the adjustment of Medicare payments to organizations providing health care on a prepaid basis so as to reimburse them for such excess out-of-pocket costs incurred on behalf of enrollees. Covers nursing care and home health aide services as home health services if such services are needed less than seven days each week or are needed for an initial period of up to 35 consecutive days and for a subsequent period on a physician's certification of exceptional circumstances. Increases the maximum Medicare payment allowed for outpatient mental health services. Directs the Secretary to: (1) mail a notice annually to Medicare beneficiaries of the extent to which Medicare coverage is provided for health care services and Medicare and Medicaid (title XIX of the Act) coverage is provided for long-term care services; and (2) send participating physician directories to part B enrollees. Amends title XVI (Supplemental Security Income) of the Act to provide Medicaid coverage to part A Medicare beneficiaries whose income does not exceed the Federal poverty level applicable to a family of one or two individuals which includes an individual age 65 or older. Amends the Medicare program to make permanent the provisions authorizing a State to arrange for Medicare coverage of individuals covered by certain other titles of the Act. Provides for the adjustment of Medicare part B premiums to take into account the costs of additional benefits provided by this Act's catastrophic coverage. Directs the Secretary to report to the Congress within 150 days of this Act's enactment on recommended changes in the certification requirements for Medicare supplemental policies. Requires a Medicare supplemental policy to: (1) mail notice to beneficiaries before 1989 of improved Medicare benefits contained in legislation of the 100th Congress and the effect such legislation will have on such policy; and (2) submit a copy of each of its advertisements to the State Commissioner of Insurance for his or her review. Extends, through September 30, 1992, certain projects demonstrating the concept of a social health maintenance organization. Directs the Comptroller General to report to the Congress within six months of this Act's enactment on the need for, and cost of, including within the Medicare program: (1) annual preventive care visits; (2) routine eye care; (3) dental services; (4) hearing aids for those with a significant hearing loss and biannual hearing testing; (5) comprehensive long-term care services; and (6) prescription drugs and biologicals. Requires the Secretary to provide for research on issues relating to the delivery and financing of Medicare long-term care services. Authorizes appropriations for FY 1988 through 1992 for such research.
United States · United States Congress · 14 May 1987
Designates the westernmost point of Guam as Point Udall in honor of Morris Udall, a Member of the House of Representatives. Directs the Secretary of the Interior to place and maintain a plaque on Federal land near such point to honor the service and accomplishments of Morris Udall. Authorizes appropriations.
United States · United States Congress · 14 May 1987
Authorizes a person who uses an article in the production of a product in the United States, or distributes an article which is used in the production of a product in the United States, to file with the International Trade Commission (ITC) a petition requesting the President to suspend duties imposed on such article. Authorizes a person who produces in the United States any article for which duties are suspended, any other article like, or directly competitive with, such article, or any article which is directly competitive with a product that is produced in the United States by means of a process which uses such article as a significant raw material or component, to file with the ITC a petition requesting the President to reinstate such duties. Requires such petitions to contain sufficient information to enable the ITC to determine whether an investigation into the suspension or reinstatement of duties is justified. Requires the ITC, within 15 days after a petition is filed with the ITC, to determine whether such information is sufficient to justify such an investigation. Requires the ITC, if there is an affirmative determination, to: (1) transmit a copy of the petition to the United States Trade Representative (USTR) and the Secretary of Commerce; (2) initiate an investigation of the suspension or reinstatement of duties regulated in the petition; and (3) publish in the Federal Register notice of the initiation of such investigation and the opportunity for public comment. Requires the ITC, upon the request of the President or the initiative of the ITC, to initiate an investigation of the suspension or reinstatement of duties. Requires the ITC to make specified determinations with respect to such investigation. Requires the ITC and the Secretary to make specified reports. Provides for the suspension or reinstatement of duties by the President. Limits the duration of a suspension of duties to no more than three years. Requires the USTR, whenever the President suspends duties on an article, to initiate negotiations with each foreign country that benefits from such suspension for the purpose of obtaining reciprocal trade concessions from such foreign countries for U.S. goods and services. Provides that no suspension of duty may be sought under this Act for any article that is the subject of a pending bill to temporarily suspend the duty on such article.
United States · United States Congress · 13 May 1987
Diplomatic Reciprocity and Security Act - Title I: Soviet Embassy in the United States and United States Embassy in the Soviet Union - Declares that the United States withdraws from the agreement with the Soviet Union concerning embassies in Moscow and Washington. Authorizes the President to waive such withdrawal if he determines, and reports to the Congress, that: (1) it is vital to the national security of the United States not to withdraw from the embassy agreement; (2) the U.S. Embassy in Moscow can be safely and securely occupied by the United States and used for its intended purposes; and (3) steps have been or will be taken to eliminate, no later than October 1, 1989, the damage to U.S. national security due to electronic surveillance from Soviet facilities at the Mount Alto site in Washington, D.C., and from other Soviet facilities in the United States. Provides that if the withdrawal from the embassy agreement takes effect the Mount Alto site may not be available for use by a foreign mission for any purpose. Expresses the sense of the Congress that the current arbitration process between the United States and the Soviet Union should be expanded to include Soviet reimbursement of the full costs incurred by the United States as a result of the intelligence activities of the Soviet Union directed at the new United States Embassy in Moscow. Requires the Secretary of State to achieve, by October 1, 1989, reciprocity in certain matters for U.S. diplomatic and consular posts in the Soviet Union. Specifies such matters as: (1) the payment of fair market value for goods and services in the Soviet Union; (2) full access to goods and services in the Soviet Union, including utilities; and (3) obtaining real property in the Soviet Union which is equivalent in terms of quantity and quality to the real property used by diplomatic and consular posts of the Soviet mission to the United States. Authorizes the Secretary to take certain measures, including the closing of Soviet diplomatic or consular offices, in order to achieve reciprocal treatment concerning real property. Requires the Secretary to report annually to the Congress concerning actions taken or planned to achieve such objectives. Requires the Secretary to submit to the Congress a report discussing whether the number of personnel of Soviet state trading enterprises in the United States should be reduced. Title II: Improving State Department Personnel Practices and Organization to Counter Hostile Intelligence Threats - Requires the Secretary of State to require periodic counterintelligence scope polygraph interviews of the Diplomatic Security Service. Requires the Secretary to develop and implement a special personnel security program for personnel of the Department of State assigned to U.S. diplomatic and consular posts in high intelligence threat countries who are responsible for security at those posts and for any individuals performing guard functions at those posts. Requires the Secretary to convene an Accountability Review Board in any case of a serious breach of security involving intelligence activities of a foreign government directed at a U.S. mission abroad. Prohibits, after September 30, 1989, employment of any national of a Communist country as a foreign national employee at U.S. diplomatic and consular missions in any Communist country. Exempts from such prohibition any foreign national employee who is not permitted access to: (1) U.S. Embassy or consulate grounds, vehicles, or buildings located in the compound of the Embassy or consulate; and (2) the residence, wherever located, of the chief of mission or the deputy chief of mission. Expresses the willingness of the Congress to provide additional funds to the Department of State for the expenses of employing U.S. citizens to replace foreign nationals dismissed as a result of such prohibition. Requires the Secretary to terminate the retirement benefits of foreign national employees who the Secretary reasonably believes engaged in intelligence activities directed against the United States. Allows the Secretary to waive such requirement on a case-by-case basis if he determines that it is vital to U.S. national security to do so and reports such waiver in advance to the appropriate committees of the Congress. Requires the Secretary to submit to the Congress a report discussing the advisability of employing foreign nationals at foreign service posts abroad. Establishes within the Department of State the position of Under Secretary of State for Security, Communications, Construction, and Missions. Provides that such Under Secretary shall be responsible for: (1) the Bureau of Diplomatic Security; (2) the Office of Communications; (3) the Office of Foreign Buildings; and (4) the Office of Foreign Missions. Replaces the current position of Director of the Office of Foreign Missions with the position of Assistant Secretary of State for Foreign Missions. Title III: Additional Measures to Protect Against Hostile Intelligence Threats - Authorizes additional appropriations for the Department of State to carry out the diplomatic security program. Requires the Secretary of State to conduct periodic surveys to determine the weaknesses in the programs, practices, and procedures for protecting classified information at U.S. diplomatic and consular posts, giving priority attention to posts in Communist countries. Amends the State Department Basic Authorities Act of 1956 to prohibit the acquisition of real property by or on behalf of the foreign mission of an unfriendly country if: (1) in the judgment of the Secretary of Defense, the acquisition of that property might improve the capability of that country to intercept communications involving U.S. diplomatic, military, or intelligence matters; or (2) if in the judgment of the Director of the Federal Bureau of Investigation, the acquisition of that property might improve the capability of that country to engage in intelligence activities directed against the United States.
United States · United States Congress · 12 May 1987
Amends the Consumer Product Safety Act with regard to the definition of the term "consumer product" to remove the exception excluding tobacco and tobacco products.
![Official portrait of Rep. Andrews, Michael [D-TX-25]](https://www.congress.gov/img/member/a000209_200.jpg)