United States · United States Congress · 1 April 1993
Expedited Rescissions Act of 1993 - Amends the Congressional Budget and Impoundment Control Act of 1974 to allow the President to transmit to both Houses of the Congress, for expedited consideration, one special message proposing to rescind all or part of any item of budget authority provided in an appropriation bill. Requires that such special message be transmitted not later than three days after the President approves the appropriation bill and be accompanied by a draft bill or joint resolution that would, if enacted, rescind the budget authority proposed to be rescinded. Sets forth House and Senate procedures for the expedited consideration of such a proposal. Provides a special transition rule for messages of the 104th Congress proposing to rescind certain budget authority of the 103d Congress. Provides judicial review of congressional actions under this Act.
United States · United States Congress · 1 April 1993
Amends the Indian Gaming Regulatory Act to revise conditions for regulation of certain types of gaming activities on Indian lands. Revises such conditions with respect to the regulation of Class II and Class III gaming activities to specify that these shall be limited to the specific forms of, and methods of play for, those gaming activities expressly authorized by the law of the State. Excludes video bingo from the definition of class II gaming. Includes video bingo, and any other forms of electronic video games or devices, as well as slot machines, within the definition of class III gaming. Shifts the burden of proof from a State to an Indian tribe in a compact negotiation-related action initiated by a tribe. Increases the membership of the National Indian Gaming Commission. Includes, under provisions for determining whether gaming activities on newly acquired Indian lands are to be allowed, consideration of communities across State borders that would be seriously affected, as well as consultation with officials of such communities. Amends the Internal Revenue Code to establish a business-related Indian employment credit.
United States · United States Congress · 30 March 1993
Amends the Department of Energy Organization Act to establish the position of Assistant Secretary for Natural Gas, whose functions shall include coordination of: (1) research and development; (2) Federal policy respecting natural gas imports; and (3) Federal policy regarding natural gas exploration, production, transmission, and use.
United States · United States Congress · 25 March 1993
TABLE OF CONTENTS: Title I: Designation of Wilderness Title II: Administrative Provisions Utah BLM Wilderness Act of 1993 - Title I: Designation of Wilderness - Designates specified lands in the following areas of Utah as components of the National Wilderness Preservation System: (1) Great Basin wilderness areas; (2) Zion and Mojave Desert wilderness areas; (3) the Grand Staircase Wilderness and the Kaiparowits Plateau Wilderness; (4) Escalante Canyon wilderness areas; (5) the Henry Mountains Wilderness; (6) the Dirty Devil River Wilderness; (7) Cedar Mesa wilderness areas; (8) Canyonlands wilderness areas; (9) San Rafael Swell wilderness areas; and (10) Book Cliffs and Uinta Basin wilderness areas. Title II: Administrative Provisions - Reserves the Federal Government's rights to a quantity of water sufficient for each wilderness area designated by this Act.
United States · United States Congress · 24 March 1993
Healthy Students-Healthy Schools Act - Directs the Secretary of Health and Human Services (HHS) to designate, within the Centers for Disease Control (CDC), a Healthy Students-Healthy Schools Office (HSHS Office). Requires the HSHS Office to assist State and local educational agencies (SEAs and LEAs) to develop and maintain comprehensive sequential school health education programs and curricula in all elementary and secondary schools in their jurisdiction. Requires the Office also to assist States in coordinating school-based programs to progress toward relevant Healthy People 2000 (HP 2000) Objectives and Healthy Students-Healthy Schools Goals (Goals). Amends the Elementary and Secondary Education Act of 1965 to transfer the Office of Comprehensive School Health Education (CSHE Office) from the Office of the Secretary (of Education) to the Office of Elementary and Secondary Education (also within the Department of Education). Establishes the Healthy Students-Healthy Schools Advisory Council, which shall establish the national Goals. Directs the Secretary of HHS to establish a Healthy Students-Healthy Schools Interagency Task Force. Sets forth the duties of the Secretary of HHS under this Act. Directs the Secretary of HHS, through the HSHS Office, to award grants to States and LEAs to assist schools in becoming Healthy American Schools that teach comprehensive sequential school health education programs using advanced technologies such as computer-based learning and innovative communication channels. Directs the Secretary of HHS to recognize annually with plaques and cash awards those schools that epitomize the HSHS Goals. Directs the Secretary of the Interior, through the Bureau of Indian Affairs (BIA) and in cooperation with the Secretary of HHS, to develop and implement a program providing sequential comprehensive health education and physical education to students enrolled in elementary and secondary schools operated by or on behalf of the BIA. Authorizes appropriations. Amends the Drug-Free Schools and Communities Act of 1986 to allow appropriations under it to be used in conjunction with HSHS program, so long as substance abuse prevention is a major component.
United States · United States Congress · 24 March 1993
Equal Education Funding Act - Amends the Elementary and Secondary Education Act of 1965 to revise the formula for determining the amount of grants to States under the chapter 1 title I program for educationally disadvantaged children. Adds definitions for such basic grant program, including an average per pupil effort factor based on State and national average per pupil expenditures and income factors.
United States · United States Congress · 24 March 1993
Calls upon the President to conclude negotiations leading to an "open skies" bilateral aviation agreement between the United States and the United Kingdom before March 17, 1994. Encourages the President, if the United Kingdom has prevented productive negotiation of an agreement, to eliminate rights previously authorized for British carriers that are not available to U.S. carriers. Declares that the Congress will not approve legislation to increase the amount of allowable investment in U.S. airlines by foreign nationals until the United States and United Kingdom have agreed to a new bilateral aviation agreement, consistent with the U.S. goals for liberalization.
United States · United States Congress · 18 March 1993
Amends the Internal Revenue Code with respect to the offset for rental real estate activities under passive activity rules to increase the rehabilitation credit under such rules.
United States · United States Congress · 18 March 1993
Amends rule XXVII of the Rules of the House of Representatives to require the Clerk to make the signatures on a motion to discharge a matter of public record once it has been filed in the House.
United States · United States Congress · 10 March 1993
Amends the Harmonized Tariff Schedule of the United States to extend, through December 31, 1994, the suspension of duty on furniture seats and parts made of cane, osier, bamboo, or other similar materials, including rattan.
United States · United States Congress · 10 March 1993
TABLE OF CONTENTS: Title I: Legislative Reform Title II: Federal Intergovernmental Relations Fiscal Accountability and Intergovernmental Reform Act (FAIR Act) - Title I: Legislative Reform - Provides that, with certain exceptions, whenever a committee of either House reports a bill or resolution of a public character to its House mandating unfunded requirements upon State or local governments or the private sector, the report accompanying that bill or resolution shall analyze the effect of the new requirements on: (1) State and local government expenditures necessary to comply with Federal mandates; (2) private businesses; and (3) economic growth and competitiveness. Title II: Federal Intergovernmental Relations - Requires, to the fullest extent practicable, that: (1) the policies, regulations, and public laws of the United States be interpreted and administered in accordance with this Act; (2) all Federal agencies, consistent with attainment of the requirements of Federal law, minimize the adverse effects of rules affecting the economy; and (3) Federal agencies take certain actions in promulgating new rules, reviewing existing rules, developing legislative proposals, or initiating any other major Federal action affecting the economy whenever an agency identifies two or more alternatives which will satisfy the agency's statutory obligations. Provides that, whenever an agency publishes a general notice of proposed rulemaking, promulgates a final rule, or before initiating or implementing any other major Federal action affecting the economy, the agency shall prepare and make available for public comment an Intergovernmental and Economic Impact Assessment. Specifies the contents of such an assessment.
United States · United States Congress · 8 March 1993
Tobacco Health Tax Act of 1993 - Amends the Internal Revenue Code to increase the excise tax on the following tobaccos and tobacco-related products: (1) cigars; (2) cigarettes (including an additional tax on packs containing fewer than 20 cigarettes); (3) cigarette papers and tubes; and (4) smokeless and pipe tobacco. Imposes a new tax on cigarette tobacco. Provides, for each calendar year after 1993, an inflation adjustment of the tobacco tax rates. Provides a floor stock tax on the following tobaccos and tobacco products manufactured in or imported into the United States which are removed from stocks before January 1, 1994: (1) cigars; (2) cigarettes (including packs containing fewer than 20 cigarettes); (3) cigarette papers and tubes; (4) snuff; and (5) chewing, pipe, and cigarette tobacco. Establishes in the Treasury the Tobacco Health Tax Trust Fund which shall consist of funds resulting from tobacco tax increases under this Act. Outlines authorized expenditures from the Fund, including the use of 80 percent of such proceeds for Medicaid (title XIX of the Social Security Act) eligibility and payment expansions. Outlines actions authorized to be taken by the Secretary of Health and Human Services in connection with such expansions, including the authority to require an increase in Medicaid payment rates to hospitals and physicians. Provides conforming provisions imposing a floor on Medicaid payment levels for inpatient hospital services and physicians' services. Authorizes expenditures from the Fund for: (1) grants to State and local governments to compensate for any reduction in revenues to such governments caused by the Federal tobacco tax increase under this Act; (2) specified health promotion and illness prevention programs; and (3) public education and other activities to discourage the use of tobacco products, especially among youths. Authorizes the Secretary of Agriculture to make certain offset payments to tobacco producers if the domestic consumption of tobacco declines by at least five percent of that calculated in 1993. Directs the Secretary to encourage such producers to convert their operations to alternative crops. Authorizes the Secretary to make grants to States submitting alternative crop conversion plans. Provides funding for such alternative crop program through the Fund.
United States · United States Congress · 3 March 1993
Declares that the sacrifice and dedication of the agents of the Bureau of Alcohol, Tobacco and Firearms is a cornerstone of our system of justice and cause for both sorrow and pride.
United States · United States Congress · 2 March 1993
Forest Biodiversity and Clearcutting Prohibition Act of 1993 - Amends the Forest and Rangeland Renewable Resources Planning Act of 1974, the Federal Land Policy and Management Act of 1976, the National Wildlife Refuge System Administration Act of 1966, the National Indian Forest Resources Management Act, and other Federal law to provide for the conservation of native biodiversity in each national forest community. Revises land management guidelines for such forests to prohibit any even-age logging or even-age management after one year of enactment of this Act. Directs the Secretary of Agriculture, on each site already under such management, to: (1) prescribe a shift to selection management within one year; or (2) cease managing for timber purposes and actively restore the native biodiversity or permit each site to regain its native biodiversity.
United States · United States Congress · 25 February 1993
Amends the Internal Revenue Code to allow a tax credit for the portion of employer social security taxes paid with respect to employee cash tips. Makes such credit part of the general business credit.
United States · United States Congress · 24 February 1993
TABLE OF CONTENTS: Title I: Safe Streets For Women Subtitle A: Law Enforcement and Prosecution Grants to Reduce Violent Crimes Against Women Subtitle B: Rape Prevention Programs Subtitle C: Victim Compensation Subtitle D: National Board on Violent Crime Against Women Subtitle E: Safe Campuses for Women Title II: Safe Homes for Women Subtitle A: Interstate Enforcement Subtitle B: Arrest in Domestic Violence Cases Subtitle C: Safe Homes for Immigrant Women Subtitle D: Confidentiality for Abused Persons Title III: Civil Rights Title IV: Equal Justice for Women in the Courts Subtitle A: New Evidentiary Rules Subtitle B: Education and Training for Judges and Court Personnel in State Courts Subtitle C: Education and Training for Judges and Court Personnel in Federal Courts Violence Against Women Act of 1993 - Title I: Safe Streets for Women - Safe Streets for Women Act of 1993 - Subtitle A: Law Enforcement and Prosecution Grants to Reduce Violent Crimes Against Women - Amends the Omnibus Crime Control and Safe Streets Act of 1968 (Omnibus Act) to authorize the Director of the Bureau of Justice Assistance to: (1) make grants to reduce the rate of violent crimes against women to States and nonprofit nongovernmental victim services programs, and to Indian tribes, tribal organizations, or nongovernmental domestic violence and sexual assault victim services programs on Indian reservations; and (2) request any Federal agency, with or without reimbursement, to use its authorities and resources to support such State and local efforts. (Sec. 112) Specifies that no State is entitled to funds under this title unless the State or other grantee incurs the full cost of forensic medical exams for victims of sexual assault. Subtitle B: Rape Prevention Programs - Chapter 1: Rape Prevention Grants - Authorizes the Director to make education and prevention grants to reduce sexual assaults against women. Chapter 2: Offender Training and Information Programs - Directs the: (1) National Institute of Justice to establish criteria and develop training programs to assist probation and parole officer and other personnel who work with released sex offenders in the areas of case management, supervision, and relapse prevention; and (2) Attorney General to compile information regarding sex offender treatment programs and ensure that information regarding treatment programs in the community into which a convicted sex offender is released is made available to persons imprisoned for sexual abuse offenses. Subtitle C: Victim Compensation - Amends the Federal criminal code to require that a court order restitution for violations of Federal sexual abuse laws. Subtitle D: National Board on Violent Crime Against Women - Establishes an Interagency Advisory Board on Violent Crime Against Women to assess and review, and make recommendations regarding, policies and practices of the Government regarding violence against women. Subtitle E: Safe Campuses for Women - Directs the Attorney General to provide for a national baseline study to examine the scope of the problem of campus sexual assaults and the effectiveness of institutional and legal policies in addressing such crimes and protecting victims. Title II: Safe Homes for Women - Safe Homes for Women Act - Subtitle A: Interstate Enforcement - Amends the Federal criminal code to establish penalties for traveling across a State line with the intent to: (1) contact that person's spouse or intimate partner and, in the course of such contact, intentionally committing a crime of violence causing bodily injury to such spouse or partner; and (2) engage in conduct that violates a protection order, or that would violate such order if the conduct occurred in the jurisdiction in which the order was issued, and engaging in such conduct. Requires that in any proceeding for the purpose of determining whether a defendant charged shall be released pending trial, or the conditions of such release, the alleged victim be given an opportunity to be heard regarding the danger posed by the defendant. Mandates that a court order restitution to the victim of an offense under this Act. Requires, provided that certain conditions are met, that a protection order issued by the court of one State be accorded full faith and credit by the court of another State. Subtitle B: Arrest in Domestic Violence Cases - Amends the Omnibus Act to authorize the Director to make grants to eligible States, Indian tribes, municipalities, or local governmental entities to encourage arrest policies in domestic violence cases, including mandatory arrest programs for protective order violations and improving judicial handling of domestic violence cases. Subtitle C: Safe Homes for Immigrant Women - Amends the Immigration and Nationality Act to: (1) permit an alien to petition for preference or immediate relative status under the Act (currently, only a U.S. citizen may petition claiming that an alien is entitled to such status), and provide that such a petition may only be withdrawn by the beneficiary or self-petitioner; (2) provide that an abused alien family member shall be considered to remain the spouse or child of a citizen or resident abuser after the legal termination of the marriage through which the member seeks immigrant status if specified conditions are met; and (3) provide for a stay of deportation and the granting of work authorization for abused alien family members until such time as an immigrant visa is available and the alien's application for adjustment of status has been finally adjudicated by the Attorney General (but authorizes the Attorney General to revoke the work authorization of, and initiate deportation proceedings against, any alien who has fraudulently made a claim to be an abused alien family member, if the alien has received notice of intent to revoke and has a reasonable opportunity to rebut evidence supporting the revocation). Subtitle D: Confidentiality for Abused Persons - Directs the Postmaster General to promulgate regulations to secure the confidentiality of abused persons' addresses or otherwise prohibit the disclosure of an abused person's address, subject to specified requirements. Title III: Civil Rights - Declares that all individuals within the United States, and the special maritime and territorial jurisdiction of the United States, shall have the right to be free from crimes of violence motivated by the victim's gender. Permits individuals deprived of such right to bring a civil action for compensatory damages, punitive damages, injunctive relief, declaratory relief, or any combination thereof, subject to specified limitations. Title IV: Equal Justice for Women in the Courts - Subtitle A: New Evidentiary Rules - Amends the Federal Rules of Evidence to make evidentiary rulings pursuant to Rule 412 (Rape Cases; Relevance of Victim's Past Behavior) subject to interlocutory appeal by the Government. (Sec. 402) Makes reputation or opinion evidence of the past sexual behavior of an alleged victim inadmissible in a criminal case, other than a sex offense case. Allows other types of evidence of a victim's past sexual behavior in accordance with specified procedures if its probative value outweighs the danger of unfair prejudice. (Sec. 403) Makes reputation or opinion evidence of the plaintiff's past sexual behavior inadmissible in a civil action involving allegations of actionable sexual misconduct. Allows other types of evidence of a plaintiff's past sexual behavior in accordance with specified procedures if its probative value outweighs the danger of unfair prejudice. (Sec. 404) Makes evidence of an alleged victim's clothing in a criminal case under Federal laws relating to sexual abuse inadmissible to show that the victim incited or invited the offense. Subtitle B: Education and Training for Judges and Court Personnel in State Courts - Authorizes the State Justice Institute to award grants to develop, test, present, and disseminate model programs to be used by States in training judges and court personnel in the laws of the State on rape, sexual assault, domestic violence, and other crimes of violence motivated by the victim's gender. Subtitle C: Education and Training for Judges and Court Personnel in Federal Courts - Directs the: (1) circuit judicial councils to conduct studies of the instances of gender bias in their respective circuits; (2) Judicial Conference of the United States to designate an entity within the judicial branch to act as a clearinghouse to disseminate any reports and materials issued by the gender bias task forces and to respond to requests for such reports and materials; and (3) Federal Judicial Center to include in its educational programs information on issues related to gender bias in the courts, prepare materials necessary to accomplish that end, and take into consideration the findings and recommendations of such studies and consult with individuals and groups with relevant expertise in gender bias issues as it prepares or revises such materials.
United States · United States Congress · 22 February 1993
TABLE OF CONTENTS: Title I: Energy Independence Incentives Title II: Infrastructure Incentives Title III: Investment Incentives Energy Independence, Infrastructure, and Investment Act of 1993 - Title I: Energy Independence Incentives - Amends the Internal Revenue Code to impose an excise tax on the first sale within the United States of any crude oil or refined petroleum product imported into the United States. (The tax is imposed on first use if no prior tax has been imposed.) Exempts crude oil and refined petroleum products purchased for export. Title II: Infrastructure Incentives - Amends the Internal Revenue Code to increase the percentage depletion for stripper wells. Repeals the net income limitation on percentage depletion for oil and gas properties. Establishes a crude oil and natural gas exploration and development tax credit. Allows a ten percent credit for qualified investments exceeding $1 million, 20 percent for those of $1 million or less. Permits the credit as an offset against both minimum tax liability and regular liability. Requires any deduction allowed for costs taken into account in computing such credit to be reduced by the amount of the credit attributable to such costs. Establishes a marginal production income tax credit for producers who maintain economically unproductive oil wells. Applies the credit to domestic crude that is: (1) from stripper well property; (2) heavy oil; or (3) oil recovered through a tertiary recovery method. Expands the enhanced oil recovery tax credit to apply to the advanced secondary recovery costs of independent producers. Increases the required production of barrels of oil or natural gas per day for stripper wells. Title III: Investment Incentives - Treats certain geological and geophysical costs and surface casing costs as intangible drilling and development costs that a taxpayer may elect to amortize or to deduct for income tax purposes. Makes depreciation adjustments in computing such income inapplicable to environmental improvement assets.
United States · United States Congress · 18 February 1993
TABLE OF CONTENTS: Title I: Regulatory Impact on Credit Availability Subtitle A: General Provisions Subtitle B: Impact of Accounting and Capital Issues on Credit Availability Subtitle C: Disincentives to Risk-Taking Subtitle D: Miscellaneous Credit Availability Provisions Title II: Regulatory Micromanagement Title III: Unnecessary Cost, Paperwork and Regulation Subtitle A: General Provisions Subtitle B: Holding Company Efficiencies Title IV: Consumer Inconvenience, Paperwork, and Cost; Other Non-Supervisory Reforms Subtitle A: Consumer Benefits and Lending Process Improvements Subtitle B: Other Non-Supervisory Reforms Title V: Community Investment Economic Growth and Financial Institutions Regulatory Paperwork Reduction Act of 1993 - Title I: Regulatory Impact on Credit Availability - Subtitle A: General Provisions - (Sec. 101) Amends the Federal Deposit Insurance Act (FDIA) to direct the appropriate Federal banking agencies to minimize the negative impact upon credit availability for small business, residential, and agricultural purposes and on low-and moderate-income communities when prescribing real estate lending standards. (Sec. 102) Amends the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 to direct the Appraisal Subcommittee to encourage the States to develop reciprocity agreements among themselves so as to readily authorize licensed appraisers in good standing to perform appraisals in sister States. Subtitle B: Impact of Accounting and Capital Issues on Credit Availability - (Secs. 111-113) Amends the FDIA to amend the regulatory scheme with respect to: (1) audits of insured depository institutions; (2) recourse agreements; and (3) market value accounting. (Sec. 114) Requires the Department of the Treasury to report to certain congressional committees on the effect on the national economy resulting from implementation of risk based capital standards (including the Basle international capital standards). Subtitle C: Disincentives to Risk Taking - (Sec. 121) Amends the FDIA and the Federal Credit Union Act with respect to the due process protections accorded the attachment of assets, and the statutory authority to require a depository institution to prohibit a person from alienating property under certain circumstances. Subtitle D: Miscellaneous Credit Availability Provisions - (Sec. 131) Mandates the establishment of a regulatory appeals process within each appropriate Federal banking agency and the National Credit Union Administration. (Secs. 132 and 133) Amends the Federal Reserve Act to modify the aggregate limits on insider lending for specified small banks. Mandates that certain agencies study and report to the Congress on the advisability and budgetary impact of requiring insured depository institutions to maintain sterile reserves. (Sec. 134) Amends the FDIA to prescribe guidelines under which the Federal Deposit Insurance Corporation (FDIC) may, with respect to an undercapitalized insured depository institution, waive its right to repudiate an agreement to sell credit card accounts receivable. (Sec. 135) Amends the Federal Home Loan Bank Act to permit FHLBA banks to: (1) make secured advances upon obtaining a security interest in certain nonresidential real estate-related collateral; and (2) invest surplus funds to purchase participation interests in residential construction loans originated by member institutions. Title II: Regulatory Micromanagement - (Secs. 201-204) Amends the FDIA to modify the regulatory scheme with respect to: (1) safety and soundness standards; (2) paperwork reduction; (3) rules on deposit taking; and (4) a transition period for new regulations. Title III: Unnecessary Cost, Paperwork and Regulation -Subtitle A: General Provisions - (Secs. 301-303) Amends the FDIA with respect to: (1) bank examinations; (2) coordination of State and Federal examinations; and (3) the use of accounting principles. (Secs. 304-306) Prescribes guidelines for the reduction of call report requirements and capital compliance requirements. Excludes automated teller machines and specified bank branches from FDIA branch closure notice requirements. (Sec. 307) Amends Federal law regarding monetary instruments transactions to direct the Secretary of the Treasury to annually: (1) review all regulations pertaining to monetary instruments transaction requirements, seeking public comment; and (2) publish all written rulings interpreting such law, as well as staff commentaries. (Sec. 309) Amends the FRA and the FDIA to cite conditions under which accounts of U.S. banks are shielded from liability to repay] deposits made at foreign branches. Subtitle B: Holding Company Efficiencies - (Secs. 321-325) Amends the Bank Holding Company Act of 1956 to modify the procedures under which bank holding companies: (1) are formed; and (2) acquire interests in nonbanking activities. Reduces the post-approval waiting period for bank holding company acquisition and bank mergers. Title IV: Consumer Inconvenience, Paperwork, and Cost; Other Non-Supervisory Reforms - Subtitle A: Consumer Benefits and Lending Process Improvements - (Sec. 401) Mandates a Federal Reserve study and report to the Congress on ways to streamline the credit-granting process. (Secs. 402-403) Amends the Truth in Lending Act regarding: (1) certain exemptions from credit cost disclosure requirements; (2) modification of waiver of the debtor's rescission rights; and (3) alternative disclosures for adjustable rate mortgages. (Sec. 405) Amends the Truth in Savings Act to exempt business accounts from its purview. Subtitle B: Other Non-Supervisory Reforms - (Secs. 411-413) Amends the Expedited Funds Availability Act regarding: (1) the availability of Treasury checks and local checks; (2) new accounts; and (3) the allocation of risks of loss and liability to the States and political subdivisions. (Secs. 414 and 421) Amends the Electronic Fund Transfer and the Truth in Lending Act to increase the consumer liability limit in specified circumstances of unauthorized electronic fund transfers and unauthorized use of credit cards where the cardholder has substantially contributed to the unauthorized transfer or use. (Sec. 432) Amends the Housing and Urban Development Act of 1968 to reduce the homeownership debt counseling notification requirement to no more than once per year. (Sec. 433) Prohibits a Federal banking agency from imposing data collection requirements upon an institution under its jurisdiction other than the information required under the Home Mortgage Disclosure Act of 1975. (Secs. 441 and 442) Amends the Real Estate Settlement Procedures Act of 1974 to: (1) modify the disclosure guidelines for the servicing of mortgage loans; and (2) exempt certain credit transactions from its purview. Title V: Community Investment - (Sec. 501) Amends the Community Reinvestment Act of 1977 (the Act) with respect to: (1) minimizing the regulatory paperwork costs and burdens associated with compliance; (2) conditions under which an application for a deposit facility shall not be denied on the basis of compliance; (3) granting credit to a financial institution for making investments and loans to either minority and women's depository institutions, or to entities providing benefits to distressed communities; (4) assessments of special purpose banks; and (5) the acceptability of State examinations in lieu of Federal examinations.
United States · United States Congress · 18 February 1993
Expedited Consideration of Proposed Rescissions Act of 1993 - Amends the Congressional Budget and Impoundment Control Act of 1974 to require a special message, in the case of budget authority proposed to be rescinded, to include language amending the law authorizing such programs to allow them to continue to function at the proposed new level of budget authority. Allows the President to transmit to both Houses of the Congress, for expedited consideration, one or more special messages proposing to rescind all or part of any item of budget authority provided in an appropriation bill. Requires that such special message be transmitted not later than three days after the President approves the appropriation bill and be accompanied by a draft bill or joint resolution that would, if enacted, rescind the budget authority proposed to be rescinded. Sets forth House and Senate procedures for the expedited consideration of such a proposal.
United States · United States Congress · 16 February 1993
Authorizes the Air Force Memorial Foundation to establish a memorial on Federal land in the District of Columbia or its environs to honor the men and women who have served in the U.S. Air Force.
United States · United States Congress · 16 February 1993
Enterprise Capital Formation Act of 1993 - Amends the Internal Revenue Code to exclude from gross income: (1) 50 percent of the gain from the sale or exchange of qualified small business stock, other than seed capital stock, held for more than five years; plus (2) an applicable percentage (from 50 to 100 percent) from the sale or exchange of such stock which is seed capital stock held for at least five years. Establishes special rules for such investments. Provides for determining the maximum capital gains rate for small business net capital gain or seed capital gain. Treats capital gains on the sale of such stock as a preference item for purposes of the minimum tax.
United States · United States Congress · 16 February 1993
Amends the Internal Revenue Code to remove charitable contributions of appreciated capital gain property as an item of tax preference for purposes of the alternative minimum tax.
United States · United States Congress · 4 February 1993
Lobbying Disclosure Act of 1993 - Provides that not later than 30 days after a lobbyist first makes or agrees to make a lobbying contact with a covered legislative or executive branch official, such lobbyist, or as provided below, the organization employing such lobbyist, shall register with the Office of Lobbying Registration and Public Disclosure (OLRAPD). Provides that any person whose income or expenses in connection with lobbying activities on behalf of a particular client do not exceed, or are not expected to exceed, $1,000 in a semiannual period is not required to register for such client. Defines "lobbyist" as any individual who is employed or retained by another for financial or other compensation to perform services that include lobbying contacts, other than an individual whose lobbying activities are only incidental to, and not a significant part of, the services for which such individual is paid. Specifies the information that such registration shall contain. Provides that in the case of a registrant representing more than one client, a separate registration shall be filed for each client represented. Requires organizations whose employees are lobbyists to file a single registration. Requires registrants to file with OLRAPD a report on semiannual lobbying activities. Establishes within the Department of Justice OLRAPD the duties of which include: (1) prescribing rules for implementing this Act; (2) making registrations and reports public; and (3) transmitting annual reports to the Congress and President. Establishes procedures for: (1) informal resolution of alleged noncompliance; (2) determinations of noncompliance where information provided to OLRAPD indicates that noncompliance may exist; and (3) addressing late registrations and filings and failures to provide such information. Provides for judicial review of certain OLRAPD decisions. Amends the Foreign Agents Registration Act of 1938 to: (1) revise the definition of "foreign principal"; (2) eliminate references to political propaganda and, in certain cases, replace such references with references to informational materials; and (3) modify the registration exemption for lawyers providing legal representation to disclosed foreign principals to apply such exemption to judicial proceedings and criminal or civil law enforcement inquiries, investigations, or proceedings. Revises limitations on use of appropriated funds to influence certain Federal contracting and financial transactions. Repeals the Federal Regulation of Lobbying Act. Repeals provisions under the Department of Housing and Urban Development Act and Public Utility Holding Company Act relating to lobbyist activities. Authorizes appropriations.
United States · United States Congress · 4 February 1993
Amends the Internal Revenue Code to remove charitable contributions of appreciated capital gain property as an item of tax preference for purposes of the alternative minimum tax.
United States · United States Congress · 4 February 1993
Energy Security Tax Act - Amends the Internal Revenue Code to impose an excise tax on the first sale within the United States of imports of: (1) crude oil; (2) refined petroleum products; and (3) petrochemical feedstocks or petrochemical derivatives.
United States · United States Congress · 4 February 1993
Constitutional Amendment - Prohibits outlays for a fiscal year (except those for repayment of debt principal) from exceeding total receipts (except those derived from borrowing) for that fiscal year unless the Congress, by a three-fifths roll call vote of each House, authorizes a specific excess of outlays over receipts. Requires a three-fifths roll call vote of each House to increase the public debt. Directs the President to submit a balanced budget to the Congress. Requires the approval of a majority of each House by roll call vote before any bill to increase revenue may become law. Waives these provisions when a declaration of war is in effect. Waives these provisions when the United States is engaged in a military conflict which poses a threat to national security as declared by a joint resolution adopted by a majority of each House.
United States · United States Congress · 3 February 1993
Freedom of Access to Clinic Entrances Act of 1993 - Amends the Federal criminal code to impose civil or criminal penalties upon persons who intentionally prevent other individuals from entering or exiting a medical facility. Permits aggrieved individuals to obtain appropriate relief through civil actions.
United States · United States Congress · 3 February 1993
Jefferson Commemorative Coin Act of 1993 - Directs the Secretary of the Treasury to issue one-dollar silver coins emblematic of Thomas Jefferson and his home, Monticello. Mandates that all surcharges received from the sale of such coins be paid to the Jefferson Endowment Fund, and to the Corporation for Jefferson's Poplar Forest. Expresses the sense of the Congress that the coin program shall be self-sustaining and that its administration should result in no net cost to the Numismatic Public Enterprise Fund.
United States · United States Congress · 3 February 1993
TABLE OF CONTENTS: Title I: Modification of Passive Loss Rules Title II: Provisions Relating to Real Estate Investments By Pension Funds Title III: Discharge of Indebtedness Real Estate Stability and Recovery Amendments Act of 1993 - Title I: Modification of Passive Loss Rules - Amends the Internal Revenue Code to exclude certain rental real estate development activities from treatment as a passive activity for purposes of determining passive activity losses and credits. Title II: Provisions Relating to Real Estate Investments by Pension Funds - Modifies exceptions to the exclusion of real property acquired by a qualified organization from the meaning of acquisition indebtedness. Makes certain exceptions inapplicable to sales out of foreclosure by a financial institution. Applies the meaning of acquisition indebtedness to investments in certain large partnerships where the principal purpose of partnership allocation is not tax avoidance. Repeals the special rule for publicly traded partnerships with respect to the treatment of unrelated business taxable income. Permits a tax-exempt title-holding company to receive unrelated business taxable income of up to ten percent of its gross income, if the income is incidentally derived from the holding of real property. Excludes from unrelated business taxable income: (1) gains from the sale, exchange, or other disposition of real property acquired from financial institutions that are in conservatorship or receivership; (2) amounts received or accrued as consideration for entering into agreements to make loans; and (3) all gains on the lapse or termination of options, written by an organization in connection with its investment activities, to buy or sell real property. Provides for the tax treatment of pension fund investments in real estate investment trusts. Title III: Discharge of Indebtedness - Excludes from gross income, the income from the discharge of qualified real property business indebtedness. Applies the excluded amount to reduce the basis of the depreciable real property. Limits such amount to the amount of outstanding indebtedness over the fair market value of the property, reduced by any other qualified real estate business indebtedness. Excludes qualified farm indebtedness from the definition of "qualified real property business indebtedness."
United States · United States Congress · 3 February 1993
Mandates that, in the administration of any benefits program established by or under Federal law which requires the use of data obtained in the most recent decennial census, the 1990 adjusted census data be considered the official data for such census.
United States · United States Congress · 2 February 1993
TABLE OF CONTENTS: Title I: Shenandoah Valley National Battlefields Title II: Shenandoah Valley National Battlefields Commission Title III: Authorization Of Appropriations Shenandoah Valley National Battlefields Partnership Act of 1993 - Title I: Shenandoah Valley National Battlefields - Establishes the Shenandoah Valley National Battlefields as a unit of the National Park Service (NPS). Sets forth the areas and battlefields included within the Battlefields. Directs the Shenandoah Valley National Battlefields Commission (established in title II) to identify lands in the historic core and the contributing battlefield area in the vicinity that shall comprise the Battlefields. Requires the Secretary and the Commission to: (1) encourage heritage preservation within the regional area of the Battlefields by landowners, local governments, organizations, and businesses; and (2) cooperate to promote heritage tourism in the Shenandoah Valley of Virginia that is compatible with resource protection. Sets forth provisions regarding: (1) restoration of property within the Battlefields; (2) grant awards to property owners and governmental entities and provision of technical assistance to promote and maintain the historic character of the Battlefields; (3) reimbursement of planning costs; and (4) implementation grants to government entities and the private sector. Authorizes the Secretary to acquire lands and interests in lands within the historic core by donation. Directs the Commission to submit to the Congress a Shenandoah Valley Civil War Sites Heritage Plan that describes the appropriate protection, management, uses, and development of the Battlefields consistent with the purposes of this Act. Title II: Shenandoah Valley National Battlefields Commission - Establishes the Shenandoah Valley National Battlefields Commission to: (1) advise and actively participate with the NPS in developing a Heritage Plan; (2) assist in the implementation, coordination, protection, promotion, and management of Battlefield resources; and (3) administer donated funds. Title III: Authorization of Appropriations - Authorizes appropriations.
United States · United States Congress · 2 February 1993
Preventing Our Kids From Inhaling Deadly Smoke (PRO-KIDS) Act of 1993 - Directs the Administrator of the Environmental Protection Agency to issue guidelines for enforcing a nonsmoking policy at each Federal agency that prohibits, at a minimum, smoking in each portion of a Federal building that is not ventilated separately. Directs the heads of Federal agencies, the Director of the Administrative Office of the U.S. Courts, and specified entities of the legislative branch to adopt nonsmoking policies that meet the guideline requirements. Authorizes Federal agencies to petition for a waiver from the general requirements if extenuating circumstances prevent enforcement and such agencies make a good-faith effort to enforce an alternative policy. Requires Federal agencies in which a labor organization is recognized as a bargaining unit to ensure implementation of the requirements that affect work areas predominantly occupied by employees represented by such organization. Exempts such work areas from the policy if a collective bargaining agreement exists that includes provisions relating to smoking privileges that are in violation of this Act. Terminates such exemption on the earlier of the first expiration date of the agreement or one year after the issuance of the guidelines. Requires the Administrator to establish an outreach program on the dangers of environmental tobacco smoke. Directs the Administrator to establish an Environmental Tobacco Smoke Advisory Office. Requires each person who uses Federal funds to provide children's services to establish and enforce a nonsmoking policy that: (1) prohibits smoking in each portion of the facility used in connection with children's services; and (2) provides for the posting of signs stating that smoking is not permitted. Authorizes persons who make a good-faith effort to enforce a policy that meets such requirements to petition their funding agency for a waiver from the general requirements. Sets forth conditions for granting waivers. Provides for special waivers for persons who provide children's services pursuant to certain collective bargaining agreements. Prescribes civil penalties for violations of this Act. Exempts specified individuals from this Act.
United States · United States Congress · 27 January 1993
Authorizes the American Battle Monuments Commission to establish a memorial on Federal land in the District of Columbia or its environs to honor World War II veterans and to commemorate U.S. participation in that war. Establishes the World War II Memorial Advisory Board to promote the establishment of the memorial, encourage the donation of private contributions for it, and advise the Commission on the site and design for the memorial. Establishes a fund in the Treasury which shall be made available to the Commission for the expenses of establishing the memorial.
United States · United States Congress · 21 January 1993
Prisoner-of-War Commemorative Coin Act - Directs the Secretary of the Treasury to issue a specified number of one-dollar coins emblematic of the experience of American prisoners of war. Requires that all sales of such coins include a surcharge of $5 per coin. Requires specified proceeds from such surcharges to be paid to the: (1) Secretary of the Interior for construction of the Andersonville Prisoner-of-War Museum in Andersonville, Georgia; (2) endowment fund established by this Act for the maintenance of such Museum; and (3) Secretary of Veterans Affairs to maintain national cemeteries.
United States · United States Congress · 21 January 1993
Limits the period for which expenses of a former Speaker of the House of Representatives may be paid to three years after the expiration of the term of office as Representative. (Provides that in the case of a former Speaker who is receiving such expenses on the date of the enactment of this Act, the period shall end three years after such date.)
United States · United States Congress · 21 January 1993
Declares the sense of the House of Representatives that the full realization of the rights of women is vital and the President should complete the review of the Women's Human Rights Convention in order that the Senate may give its advice and consent to ratification.
United States · United States Congress · 6 January 1993
Requests the Occupational Safety and Health Administration to publish, within one year, proposed amended regulations that specify the components of an adequate operator training program and that provide that only trained employees be authorized to operate powered industrial trucks.
United States · United States Congress · 6 January 1993
Declares that the President should promptly seek the advice and consent of the Senate to ratification of the Convention on the Rights of the Child, adopted by the United Nations General Assembly with the support of the United States on November 20, 1989.
United States · United States Congress · 5 January 1993
Congressional Accountability Act - Makes applicable to the Congress the following Federal laws to the extent they relate to the terms and conditions of employment, the health and safety of employees, and the rights and responsibilities of employers and employees: (1) Social Security Act; (2) National Labor Relations Act; (3) Fair Labor Standards Act of 1938; (4) Civil Rights Act of 1964; (5) Age Discrimination in Employment Act of 1967; (6) Occupational Safety and Health Act of 1970; (7) title IX of the Education Amendments of 1972; (8) Rehabilitation Act of 1973; (9) Privacy Act of 1974; (10) Age Discrimination Act of 1975; (11) Ethics in Government Act of 1978; and (12) Americans with Disabilities Act of 1990. Makes applicable to the Congress the Freedom of Information Act and specified provisions of Federal law relating to the independent counsel.
United States · United States Congress · 5 January 1993
Amends Internal Revenue Code provisions governing the income tax deduction for the health insurance costs of self-employed individuals to: (1) make the deduction permanent; and (2) phase in an increase in the allowable deduction, reaching 100 percent for taxable years beginning in 1996 and thereafter.
United States · United States Congress · 5 January 1993
Federal Employees Political Activities Act of 1993 - Prohibits an employee from using or attempting to use official authority or influence to interfere with or affect the result of any election. Prohibits the use of official authority to intimidate, threaten, coerce, or influence: (1) any individual for the purpose of interfering with the right 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: (1) giving or offering to give a political contribution to any individual either to vote or to refrain from voting; (2) soliciting, accepting, or receiving a political contribution to vote or refrain from voting; or (3) giving or handing over a political contribution to a superior. Prohibits an employee from 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, official, or contractor. Prohibits an employee from getting involved with political contributions with any person who: (1) has, or is seeking to obtain, contractual or other business relations with the employing agency; (2) conducts operations regulated by that agency; or (3) has interests which may be substantially affected by the performance of the employee's official duties. 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. 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. Applies this Act to postal employees and employees of the Postal Rate Commission.
United States · United States Congress · 5 January 1993
Merchant Mariners Fairness Act of 1993 - Provides that certain qualified service of a member of the U.S. merchant marine, including a vessel crewmember of the U.S. Army Transport Service, during World War II constituted active military service for purposes of eligibility for various veterans' benefits under the GI Bill Improvement Act of 1977. Requires the Secretary of Defense to issue an honorable discharge under such Act to each merchant marine member whose qualified service warrants such a discharge. Prohibits the payment of any retroactive benefits under this Act. Mandates a processing fee for any benefit application for such qualified service.
United States · United States Congress · 5 January 1993
TABLE OF CONTENTS: Title I: Provisions Relating to the Medicare Program Subtitle A: Durable Medical Equipment Subtitle B: Medicare Secondary Payer Title II: Customs Officer Pay Reform Title III: Availability and Use of Death Information Under the Old-Age, Survivors, and Disability Insurance Program Title IV: PBGC Report on Employers with Underfunded Plans Title V: Taxpayer Bill of Rights 2 Subtitle A: Taxpayer Advocate Subtitle B: Modifications to Installment Agreement Provisions Subtitle C: Interest Subtitle D: Joint Returns Subtitle E: Collection Activities Subtitle F: Information Returns Subtitle G: Modifications to Penalty for Failure to Collect and Pay Over Tax Subtitle H: Awarding of Costs and Certain Fees Subtitle I: Other Provisions Subtitle J: Form Modifications; Studies Title VI: Other Internal Revenue Code Provisions Subtitle A: Extension of Authority for Undercover Operations; Cash-Transaction Reports Subtitle B: Provisions Relating to Exempt Organizations Title VII: Prohibition of Misuse of Department of the Treasury Names, Symbols, etc. Federal Program Improvement Act of 1993 - Title I: Provisions Relating to the Medicare Program - Subtitle A: Durable Medical Equipment - (Sec. 1001) Amends title XVIII (Medicare) of the Social Security Act (SSA) to set forth requirements concerning durable medical equipment (DME) supplier number issuance and renewal, and certificates of medical necessity and uniform national coverage and utilization criteria for certain DME. (Sec. 1001) Requires the Secretary of Health and Human Services (HHS) to study and report to the Congress on payment methodologies for: (1) DME under Medicare part B (Supplementary Medical Insurance) for disabled Medicare beneficiaries; and (2) prosthetic devices and orthotics and prosthetics under such part that do not require custom fitting and adjustment. (Secs. 1002 through 1007) Amends SSA title XVIII to: (1) revise procedures for processing Medicare DME claims; (2) place restrictions on certain marketing and sales activities of DME suppliers; (3) absolve Medicare beneficiaries from liability for payment of DME received from suppliers without suppliers numbers; (4) mandate fee schedule adjustments for amounts determined not to be inherently reasonable; and (5) revise formulae for payments for ostomy supplies, tracheostomy supplies, urologicals, surgical dressings, and tens devices. (Sec. 1008) Requires the Health Care Financing Administration (HCFA) to collect data on variations in DME supplier costs for which payment may be made under Medicare part B for a report to specified congressional committees which shall also contain HCFA recommendations for a geographic cost adjustment index for DME suppliers. (Sec. 1008) Requires the Comptroller General (CG) to report to specified congressional committees on supplier DME costs. Subtitle B: Medicare Secondary Payer - (Sec. 1101) Amends the Omnibus Budget Reconciliation Act of 1989 (OBRA-1989) to provide that certain Medicare secondary payer provisions regarding the treatment of employment in a religious order shall apply to items and services furnished before the effective date of such provisions in secondary payer cases not identified as of that date. (Sec. 1101) Makes changes to aid in the: (1) identification of Medicare secondary payer situations; and (2) recovery of erroneous Medicare payments from primary payers. Title II: Customs Officer Pay Reform - (Sec. 2001) Revises the pay system for U.S. customs service inspectors and provides canine enforcement officers overtime compensation in the same manner applicable to inspectors. (Secs. 2003 and 2005) Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 with respect to customs user fee account reports and reimbursements. (Sec. 2005) Requires, for certain annual reports to specified congressional committees, a CG review of expenditures from the Customs User Fee Account and Treasury recommendations for improving the operation of user fee laws in financing inspectional services. Title III: Availability and Use of Death Information Under the Old-Age, Survivors, and Disability Insurance Program - (Sec. 3001) Amends SSA title II (Old Age, Survivors and Disability Insurance) to: (1) encourage States to enter into contracts to provide death information to the Social Security Administration; (2) authorize the Administration to redisclose such information to other Federal, State, and local agencies; and (3) restrict the use of social security numbers in motor vehicle registration and driver's license programs by States which do not provide for the exchange of death information. Directs the Secretary to study and report to specified congressional committees on possible improvements in the current methods of gathering and reporting death information by Federal, State, and local governments. Title IV: PBGC Report on Employers with Underfunded Plans - (Sec. 4001) Requires the Pension Benefit Guaranty Corporation to report annually to the Congress on employers with underfunded pension plans. Title V: Taxpayer Bill of Rights 2 - Taxpayer Bill of Rights 2 - Subtitle A: Taxpayer Advocate - (Sec. 5001) Amends the Internal Revenue Code to establish in the Internal Revenue Service (IRS) the Office of the Taxpayer Advocate to: (1) assist taxpayers in resolving problems with the IRS; (2) identify areas in which taxpayers have such problems; (3) propose changes in IRS administrative practices to mitigate such problems; and (4) identify appropriate legislative changes to mitigate such problems. (Sec. 5001) Replaces the IRS' Office of the Ombudsman with the Office of the Taxpayer Advocate. (Sec. 5002) Revises the terms of a Taxpayer Assistance Order. Subtitle B: Modifications to Installment Agreement Provisions - (Sec. 5101) Requires prior notification to taxpayers under an installment agreement to pay tax liability before altering, modifying, or terminating such an agreement. (Sec. 5102) Provides for administrative review of denials of requests for, or terminations of, installment agreements. Subtitle C: Interest - (Sec. 5201) Changes the rules for the abatement of interest attributable to IRS errors and delays. (Sec. 5202) Extends the period for which interest will not be imposed after notice and demand for payment, if such payment is less than $100,000. Subtitle D: Joint Returns - (Sec. 5301) Allows the disclosure of collection activities to an individual requesting such information in the case of a joint return where the individual is no longer married to, or no longer resides in the same household as, the other joint filer. (Sec. 5302) Removes limitations on filing a joint return after filing separate returns without full payment of tax. Subtitle E: Collection Activities - (Sec. 5401 and 5402) Authorizes the Secretary of the Treasury, in certain cases, to: (1) withdraw a notice of a lien; (2) return property that has been levied upon; and (3) offer compromises in civil or criminal cases. (Sec. 5403) Requires: (1) prior notification to the taxpayer that the taxpayer is under examination; and (2) an explanation of the process (except in specified cases). (Sec. 5404) Increases the dollar limit on the recovery of civil damages for unauthorized collection actions. (Sec. 5405) Revises provisions with respect to a designated summons concerning the standard of review and notice requirements for issuance. Subtitle F: Information Returns - (Sec. 5501) Requires payee statements to provide the telephone number of the person providing payment. (Sec. 5502) Establishes civil damages for fraudulent return filing. (Sec. 5503) Requires the Secretary to present reasonable and probative information concerning a deficiency in an information return by a third party, when such return is disputed in court by a taxpayer who has cooperated fully in the matter with the Secretary. Subtitle G: Modifications to Penalty for Failure to Collect and Pay Over Tax - (Sec. 5601) Establishes requirements for preliminary notices of failure to pay over tax. (Sec. 5602) Specifies the circumstances under which a person shall not be liable for any penalty for failure to collect and pay over tax. (Secs. 5603 and 5604) Requires the Secretary to: (1) disclose certain information where more than one person is liable for a penalty; and (2) ensure that IRS employees are aware of their responsibilities under the tax depository system, the circumstances under which they may be liable for penalties, and reporting responsibilities. (Sec. 5604) Exempts certain unpaid, volunteer board members of tax-exempt organizations from collection penalties. Subtitle H: Awarding of Costs and Certain Fees - (Sec. 5701) Allows a substantially prevailing taxpayer to file a motion for a court order for the disclosure of all relevant records held by the IRS. (Sec. 5702) Increases the limit on attorney fees. (Sec. 5703) Provides that any failure to agree to an extension of time for the assessment of any tax shall not be taken into account in determining whether a prevailing party has exhausted all administrative remedies. Subtitle I: Other Provisions - (Secs. 5801 and 5803) Revises provisions regarding the: (1) required content of tax due, deficiency, and other notices; and (2) retroactivity of IRS regulations and rulings. (Sec. 5802) Provides for the treatment of substitute returns made by the Secretary. (Sec. 5804) Requires notice to the taxpayer of the inability to associate any payment with any outstanding tax liability. (Sec. 5805) Allows damages for the unauthorized disclosure and enticement of disclosure of taxpayer information. Subtitle J: Form Modifications; Studies - (Secs. 5901 through 5903) Directs the Secretary to: (1) ensure that taxpayers are aware of permission to pay tax in installments, extensions of time for payment of tax, and compromises of tax liability; (2) improve procedures for taxpayers to notify the Secretary of name and address changes; and (3) include in a specified publication a section on the rights and responsibilities of divorced individuals. (Secs. 5911 through 5914) Requires the Secretary to report to the congressional tax-writing committees on: (1) a pilot program for appeals of certain enforcement actions; (2) a study of ways to assist taxpayers with special needs to comply with IRS laws; (3) the scope and content of the IRS taxpayer-rights education program for its officers and employees; and (4) cases involving complaints about misconduct of IRS employees. (Secs. 5915 and 5916) Requires the CG to study and report to such committees on notices of deficiency and the accuracy and clarity of commonly used IRS forms, notices, and publications. Title VI: Other Internal Revenue Code Provisions - Subtitle A: Extension of Authority for Undercover Operations; Cash-Transaction Reports - (Sec. 6001) Extends the authority for IRS undercover operations. (Sec. 6002) Provides for the disclosure to Federal, State, local, and foreign governments of information on tax returns relating to cash transactions. Subtitle B: Provisions Relating to Exempt Organizations - (Secs. 6101 and 6102) Requires: (1) certain organizations to disclose their nonexempt tax status (or face specified civil penalties); and (2) tax-exempt organizations to make available for public inspection copies of their annual tax returns. Title VII: Prohibition of Misuse of Department of the Treasury Names, Symbols, Etc. - (Sec. 7001) Prohitits misuse of Treasury Department names, symbols, emblems, abbreviations, and initials, and specifies civil penalties for any such misuse.
![Official portrait of Rep. Andrews, Michael [D-TX-25]](https://www.congress.gov/img/member/a000209_200.jpg)