United States · United States Congress · 3 February 1988
Amends the Internal Revenue Code to exempt from the required application of uniform inventory cost capitalization rules any animal produced in a farming business, regardless of the animal's preproductive period.
United States · United States Congress · 2 February 1988
Child Protection and Obscenity Enforcement Act of 1988 - Title I: Child Pornography - Amends the Federal criminal code to make it illegal to use a computer to transport information in interstate or foreign commerce concerning the visual depiction of minors engaging in sexually explicit conduct (child pornography). Establishes criminal penalties for buying, selling, or transferring the custody of a minor: (1) knowing that, as a consequence of the sale or transfer, the minor will be used in child pornography; or (2) with the intent to promote child pornography. States that such sale or transfer must involve: (1) the minor or other actor traveling in interstate or foreign commerce; (2) communications in interstate or foreign commerce; or (3) conduct in a territory or possession of the United States. Requires any person who produces a book, magazine, periodical, film, videotape, or other matter which contains any visual depiction of sexually explicit conduct (which is shipped or intended for shipment in interstate or foreign commerce, or contains material shipped in interstate or foreign commerce) to maintain certain records regarding the performers portrayed in such conduct. Directs the Attorney General to issue regulations regarding the maintenance and availability of such records. Includes the sexual exploitation of children as a predicate offense to the Racketeer Influenced and Corrupt Organizations (RICO) statute. Title II: Obscenity - Makes it a Federal criminal offense to receive or possess, with the intent to distribute, obscene matter which has been transported in interstate or foreign commerce. Makes it a Federal criminal offense to knowingly use a facility or means of commerce to sell or distribute obscene matter in interstate or foreign commerce. Establishes a rebuttable presumption, with respect to Federal criminal offenses involving obscene matter, that obscene matter produced in one State (or outside the United States) which is subsequently located in another State (or in the United States) was transported, shipped, or carried in interstate (or foreign) commerce. Establishes criminal and civil forfeiture procedures with respect to Federal offenses involving obscene material and child pornography. Includes communications by means of cable or subscription television within the prohibition against broadcasting obscene language. Amends the Communications Act of 1934 to modify the penalty provisions of such Act with respect to obscene telephone communications. Amends the Federal criminal code to establish criminal penalties for the possession or sale of obscene matter on Federal property. Adds obscenity offenses to the list of crimes for which the Government may obtain wiretaps.
United States · United States Congress · 2 February 1988
Amends the Toxic Substances Control Act to change to November 1, 1989 (or February 1, 1990, if no regulations have been promulgated by the Administrator of the Environmental Protection Agency) the date by which a local educational agency (LEA) must submit an asbestos management plan developed pursuant to regulations under such Act to the Governor of the State. Changes to August 1, 1990, the date by which each LEA must begin the implementation of such plan. Changes to May 1, 1989, the date by which the LEA must inspect for asbestos-containing material in each school building under its authority. Changes to November 1, 1989, the date by which such LEAs must implement an operation and maintenance plan with respect to friable asbestos-containing material in school buildings. Changes to February 1, 1990, the date by which LEAs must develop an asbestos management plan for submission to the Governor of the State.
United States · United States Congress · 28 January 1988
Amends the Internal Revenue Code to declare the excise tax on diesel fuel inapplicable in connection with sales of the fuel for use on a farm for farming purposes. (Although fuel sold for these purposes is tax-exempt under current law, provisions of the Revenue Act of 1987 require purchasers to pay the tax and subsequently apply for a refund based on nontaxable uses of the fuel.)
United States · United States Congress · 27 January 1988
Amends the Internal Revenue Code with respect to the excise tax on diesel and aviation fuels. Prohibits imposition of the tax on the sale of these fuels to any purchaser (or purchaser for resale to a second purchaser) for use on a farm for farming purposes or for any other use not as a fuel in a diesel-powered highway vehicle or train. (Although fuel sold for these purposes is tax-exempt under current law, provisions of the Revenue Act of 1987 require purchasers to pay the tax and subsequently apply for a refund based on nontaxable uses of the fuel.)
United States · United States Congress · 25 January 1988
Removes the earmark of a specified amount of funds appropriated to the Department of State by the Foreign Operations, Export Financing, and Related Programs Appropriations Act, 1988 for the construction of educational facilities for North African Jewish refugees in France.
United States · United States Congress · 18 December 1987
Worker's Option Act of 1988 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to phase out, by 1993, the limitation on the amount of outside income which beneficiaries who have attained retirement age may earn without incurring a reduction in benefits. Increases the delayed retirement credit rate for individuals who work beyond retirement age. Phases out the recomputation of an individual's primary insurance amount when such individual has wages or self-employment income after entitlement to old-age or disability insurance benefits. Charges off an individual's excess earnings by eliminating such individual's entitlement to retroactive OASDI benefits for months preceding such individual's attainment of retirement age. Authorizes the appropriation of revenues received by reason of this Act's amendments to the Federal Old-Age and Survivors Insurance Trust Fund from 1989 through 1993.
United States · United States Congress · 17 December 1987
Requires the Office of Personnel Management to report, with recommendations, to the Congress on the problem of delays in processing applications for benefits under the Civil Service Retirement System. Directs the Office to examine: (1) current methods and procedures; (2) circumstances where it might be appropriate to provide interim benefits; (3) the feasibility of processing records, forms, and other matters in anticipation of an employee's retirement; and (4) the effectiveness of retirement counselors. Requires the report to contain a plan to allow an individual to go from regular pay to retirement or disability retirement pay without interruption.
United States · United States Congress · 17 December 1987
Deplores the Soviet Government's active persecution of religious believers in the Ukraine and its forcible liquidation of the Ukrainian Orthodox and Ukrainian Catholic Churches. Sends greetings to the Ukrainian people on the Millennium of Christianity in the Ukraine. Urges the President, the Secretary of State, the U.S. delegation to the United Nations, and the U.S. delegation to the Vienna Review Meeting of the Conference on Security and Cooperation in Europe to continue to speak out forcefully against violations of religious liberty everywhere and, specifically, in the Ukraine. Calls upon the Soviet Government to release all those imprisoned for their religious beliefs. Discourages U.S. officials from attending the commemoration of the Millennium in the Soviet Union so long as individuals remain imprisoned for their religious beliefs and the Ukrainian Catholic and Ukrainian Orthodox churches remain outlawed. Urges the U.S. Government to call on the Soviet Government to ban its prohibition of the Ukrainian Orthodox and Ukrainian Catholic Churches.
United States · United States Congress · 10 December 1987
Amends Federal veterans' benefits provisions to direct the American Battle Monuments Commission to establish a memorial and museum on Federal land in the District of Columbia or its immediate area to honor World War II veterans and to commemorate U.S. participation in that conflict. Directs the Commission to plan, design, construct, and oversee the operation of the memorial and museum. Establishes the World War II Memorial and Museum Advisory Board to: (1) promote the establishment of the memorial and museum and encourage the donation of private funds for construction and maintenance; and (2) recommend the site and select the design for the memorial and museum, subject to the approval of the Commission. Authorizes the Commission to solicit private contributions for such memorial and museum. Authorizes Federal funding, in addition to such private funds, for preparation, planning, establishment, construction, and maintenance of the memorial and museum. Authorizes assistance from specified Federal departments and agencies. Authorizes Federal property to be transferred to the Commission, or authorizes the Commission to purchase suitable property within the District of Columbia for the establishment of such memorial and museum.
United States · United States Congress · 8 December 1987
Expresses the sense of the Congress that, in celebration of the millennium of the Christianization of Kievan-Rus', the Soviet Union should: (1) comply with its international obligations and allow Christians to practice their faith without harassment; (2) grant a general amnesty for all Christians who have been imprisoned because of their religious beliefs; (3) allow religious believers to practice their faith freely; (4) permit unlimited publication, distribution, and importation of religious materials; and (5) allow closed churches to reopen, new churches to be built, and theological seminaries to open or expand.
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 · 17 November 1987
Sugar Supply Stabilization Act of 1987 - Amends the Food Security Act of 1985 and the Agricultural Act of 1949 with respect to price support levels for crops of sugar beets and sugarcane. Reduces the sugar support price progressively over crop years from 18 cents per pound in 1986 to 12 cents per pound in 1991 and thereafter. Increases the annual import quota applicable to sugars, syrups, and molasses derived from sugarcane or sugar beets by 500,000 tons per year for 1989 through 1992. Repeals provisions of the Food Security Act of 1985 that authorize the President to take certain actions to prevent sugar loan forfeitures. Directs the Secretary of Agriculture to conduct a study and report to specified congressional committees concerning means of reducing the difference between the loan rate and the market stabilization price by using alternative methods for determining transportation differentials, regional loan rates, and the market stabilization price of sugar.
United States · United States Congress · 10 November 1987
Expresses the sense of the Congress that the President, the Secretary of State, and the Permanent Representative of the United States to the United Nations should be commended for, and should continue, their efforts to place Cuba on the human rights agenda of the United Nations. Commends specified countries for their votes in favor of considering human rights violations in Cuba. Urges specified countries to reconsider their positions with respect to this issue. Urges the United States to: (1) take the votes into account in determining U.S. bilateral and other assistance to all countries which are members of the United Nations Human Rights Commission; and (2) continue to emphasize how other countries vote on fundamental issues, such as human rights, in determining financial support for the United Nations and for the Commission. Urges the Commission to include among the highest priorities of its human rights agenda at its 44th session in Geneva, Switzerland, in 1988, consideration of human rights violations in Cuba.
United States · United States Congress · 29 October 1987
Expresses the opposition of the House of Representatives to the continued control of the cathedral in Vilnius, Lithuania, by the Soviet Union. Calls upon the President, the Secretary of State, and Members of Congress visiting the Soviet Union to raise the issue of the cathedral's return to the Roman Catholic Church in meetings with Soviet officials. Urges U.S. representatives to speak out forcefully for such a return at international human rights forums. Voices the House of Representatives' support to the Lithuanian people in their efforts to secure basic religious freedoms and the return of the cathedral. Urges the Soviet Government to allow Roman Catholics to worship at the cathedral and to return it to Roman Catholic Church control before the end of 1988.
United States · United States Congress · 20 October 1987
Amends the Tax Reform Act of 1986 to delay for one year, from 1987 until 1988, implementation of the increase from 80 percent to 90 percent in the current year liability test for estimated tax payments by individuals.
United States · United States Congress · 20 October 1987
Federal Parolee Drug Testing Act of 1987 - Amends the Federal criminal code to require mandatory drug testing for individuals to be released on parole. Conditions the release of any individual whose test results indicate the use of illegal drugs upon treatment deemed appropriate by the judicial officer.
United States · United States Congress · 14 October 1987
Calls upon the Government of the Soviet Union to: (1) grant to all those who wish to join spouses in the United States permission to emigrate with their family members to the United States; and (2) give special consideration to such cases that have remained unresolved for many years.
United States · United States Congress · 14 October 1987
Requires the Clerk of the House of Representatives and the Secretary of the Senate, jointly and every 30 days, to determine the aggregate amount of expenditures made by the Congress which are attributable to the House Select Committee to Investigate Covert Arms Transactions with Iran and the Senate Select Committee on Secret Military Assistance to Iran. Requires the Clerk and Secretary, in making such determination, to include: (1) all expenditures made by the Select Committees; (2) all expenditures in support of the activities of the Select Committees which have been made by the Architect of the Capitol, the Capitol Police, the Clerk of the House, the Secretary of the Senate, the Congressional Research Service, or any other congressional support entity; (3) the pro rata personnel costs attributable to the time which congressional staff devoted to Select Committee activities; and (4) any other expenditures made by the Congress which are attributable to Select Committee activities. Requires each determination to be made available to the public. Makes this resolution effective until the Clerk and the Secretary report to their respective Houses that no further costs will be incurred which are attributable to the Select Committees.
United States · United States Congress · 13 October 1987
Omnibus Taxpayers' Bill of Rights Act - Requires the Secretary of the Treasury (Secretary) to prepare a statement setting forth in nontechnical terms: (1) the rights and obligations of a taxpayer and of the Internal Revenue Service (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. Directs the Secretary to transmit drafts of such statement to specified congressional committees and to distribute the final statement to all taxpayers receiving annual tax filing forms from the IRS. Requires the IRS, upon taxpayer request, to conduct any interview regarding the determination or collection of any tax at a reasonable time and place convenient to the taxpayer and to the IRS, and to permit the taxpayer, at his or her own expense, to record the interview. Authorizes the IRS interviewer to record such interview if the taxpayer has been given prior notice and is provided, upon request and payment of reproduction costs, with a transcript of the recording. Requires the interviewer to explain to the taxpayer the audit process, including the taxpayer's rights with respect to the process. Requires the Secretary to abate any penalty or interest imposed on any deficiency attributable to erroneous advice in writing given to a taxpayer by an IRS officer or employee in response to such taxpayer's specific inquiry. Authorizes the IRS Ombudsman, upon application filed by a taxpayer, to issue a Taxpayer Assistance Order if, in the determination of the Ombudsman: (1) the taxpayer is suffering or is about to suffer from an unusual or irreparable loss as a result of the manner in which the internal revenue laws are being administered by the Secretary; and (2) the Secretary has failed to carry out any of his or her duties or has violated any provision of law. Allows the terms of a Taxpayer Assistance Order to require the Secretary to release property of the taxpayer levied upon or to cease or refrain from certain actions. Requires the Secretary to obey any Taxpayer Assistance Order issued by the Ombudsman. Directs the Secretary, within 90 days of this Act's enactment, to issue regulations with respect to Taxpayer Assistance Orders, including provisions to assure full, fair, and impartial due process for affected taxpayers. Amends the Inspector General Act of 1978 and other Federal law to establish within the Department of the Treasury an Office of Inspector General. Transfers to such Office the existing audit and investigation units of the Department. Sets forth criteria with respect to: (1) the authority of the Inspector General to conduct an investigation; and (2) the authority of the Secretary in cases of audits or investigations requiring access to information of a sensitive or confidential nature. Allows the Secretary to prohibit investigations under specified circumstances. Restricts disclosure by the Inspector General of tax returns and return information. Prohibits records of tax enforcement results from being used to evaluate certain IRS personnel or to impose or suggest production quotas. Requires district directors to certify compliance with this mandate on a monthly basis. Requires the Secretary to certify that a rule proposed by the IRS is substantially the only alternative that meets the mandate of the relevant statute in order for the rule to be considered an interpretative rule (and thereby not subject to analyses under the Regulatory Flexibility Act). Amends the Regulatory Flexibility Act to require regulatory flexibility analyses to include consideration of both the direct and indirect beneficial and negative effects of a proposed or final rule. Amends the Internal Revenue Code to direct the Secretary, with limited exceptions, to send a preliminary letter of deficiency to a taxpayer prior to the mailing of a deficiency notice. Specifies required contents for tax due notices and deficiency notices, including the basis of the deficiency and a breakdown of the total amount into tax, interest, and penalty. Directs the Secretary, within 90 days of this Act's enactment, to issue regulations requiring all IRS personnel to explain and support their position in assessing any penalties or additions to tax. Requires the Comptroller General to study IRS procedures with respect to such assessments and to present findings to specified congressional committees no later than December 31, 1988. Authorizes the Secretary to enter into a binding agreement with a taxpayer under which the taxpayer may pay tax liability in installments if the Secretary determines that such an agreement will facilitate collection of the liability. Permits the Secretary, after proper notice and a hearing, to modify or annul the agreement upon the finding that the financial condition of the affected taxpayer has significantly changed. Renders such an agreement nonbinding if the taxpayer fails to pay any installment or any other tax liability when due. Extends from ten to 30 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. Specifies information that must be incorporated in such notice, including possible alternative actions and the appropriate appeals procedures. Adds to the circumstances triggering termination of such a levy: (1) an agreement between the taxpayer and the Secretary for payment of the liability; and (2) the Secretary's determination that the taxpayer's financial condition precludes enforceability of the liability. Revises the list of property exempt from levy to: (1) increase the exempt amount permitted for certain personal effects, the property of a business, and wages; (2) add an exemption for certain deposits in qualified institutions; and (3) provide an express exemption, except under limited circumstances specified in this Act, for the taxpayer's principal residence, a motor vehicle used by the taxpayer as the primary means of transportation to work, and any tangible personal property essential to the operation of the taxpayer's business in cases when a levy would prevent the taxpayer from carrying on such business. Prohibits a levy on any property when levy and sales expenses would exceed either the liability for which the levy is made or the fair market value of the levied property. Permits the Secretary to demand surrender of bank accounts only after 21 days in escrow have passed since service of the notice of levy on the accounts. Sets forth situations in which the Secretary must release a levy. Applies to jeopardy levies the administrative and judicial review procedures currently applicable to jeopardy assessments. Permits a taxpayer to bring a civil action against the United States in the Tax Court for judicial review of jeopardy levies and assessments. (Under current law an action for judicial review of jeopardy assessments may be filed only in district court.) Increases the time during which a taxpayer may petition for such review. Describes the jurisdictional requirements to be applied to such actions. Allows an administrative appeal of tax liens. Grants to the Tax Court exclusive jurisdiction to enjoin premature assessments if the taxpayer has filed a timely petition for review. Provides for review of such injunctive orders by the U.S. Court of Appeals. Grants to the Tax Court jurisdiction to enforce payment by the Secretary of refunds of overpayment and interest to taxpayers. Places on the Secretary the burden of proof of justifying any failure to refund, credit, or offset relevant amounts with respect to a taxpayer. Entitles a prevailing taxpayer to: (1) an interest rate of 120 percent of the overpayment rate with respect to refunds; and (2) reasonable litigation costs. Grants to the Tax Court jurisdiction to: (1) review jeopardy assessment sales of assets; and (2) redetermine interest under certain circumstances when a taxpayer claims an overpayment of the interest. Vests in the Tax Court original jurisdiction over any civil action against the Secretary for the recovery of any tax, additions to tax, and penalties with respect to income, estate, gift, and certain excise taxes. Authorizes an award of reasonable litigation costs to the prevailing party in proceedings by taxpayers before the Internal Revenue Service. Permits a taxpayer to bring a civil action in district court for actual damages resulting from the failure of any Federal officer or employee to release a tax lien on the taxpayer's property. Permits a civil cause of action in district court for damages resulting from the careless, reckless, or intentional disregard of internal revenue laws by any Federal officer or employee. Denies damage awards in cases of contributory negligence. Authorizes a damage award, to a $10,000 maximum, to the United States in cases of frivolous or groundless claims by a taxpayer. Amends the Internal Revenue Code to prescribe criminal penalties for: (1) any investigation or surveillance authorized or conducted by an officer or employee of the United States in connection with Federal tax laws that inquires into the beliefs, associations, or activities of any individual or organization; or (2) the maintenance of any records containing information derived from such an investigation. Establishes in the Internal Revenue Service the Office for Taxpayers Services, under the supervision of an Assistant Commissioner of Internal Revenue. Directs this Assistant Commissioner to: (1) be responsible for telephone, walk-in, and educational services, and for the design and production of tax and information forms; and (2) prepare annually, for presentation to specified congressional committees, a joint report (with the Chief Problem Resolution Officer for the IRS) on the quality of taxpayer services.
United States · United States Congress · 8 October 1987
Medicaid Home and Community Quality Services Act of 1987 - Amends title XIX (Medicaid) of the Social Security Act to require States to provide Medicaid coverage of community and family support services for severely disabled individuals who became disabled before age 22 and are living in a family home, foster family home, or community living facility. Requires that such services be provided in accordance with a written habilitation plan developed by an interdisciplinary team on the basis of a comprehensive assessment of the individual's strengths and the services and support necessary to: (1) enable such individual to attain or retain capabilities for independence or self-care; (2) promote interaction between disabled and nondisabled individuals within the community; and (3) enable disabled individuals who are over age 18 to engage in paid employment. Increases the age at which newly disabled individuals will be eligible for this Act's coverage so that eventually individuals who become disabled between age 22 and 50 will be covered. Lists the services which may comprise community and family support services, requiring that such services include at a minimum: (1) case management services; (2) individual and family support services; (3) specialized vocational services; and (4) protective intervention services. Excludes from such services: (1) room and board, other than room and board provided for less than six consecutive weeks and less than 12 weeks per year; (2) cash payments as a service; (3) aversive behavior intervention, management, or therapies; (4) services provided to a disabled individual living in a hospital, or skilled nursing or intermediate care facility; (5) educational services which the State makes generally available to its residents without cost and without regard to their income; and (6) services for which payment is made under title XVIII (Medicare), or part A (Aid to Families with Dependent Children) or B (Child Welfare Services) of title IV of the Act. Requires each State to make certain assurances regarding their provision of community and family support services and submit an implementation strategy to the Secretary of Health and Human Services. Requires that such implementation strategies: (1) describe the extent and scope of community and family support services provided to the severely disabled and the extent and scope of services provided to the severely disabled who are institutionalized; (2) set forth the objectives and a five-year strategy for expanding community and family support services for the severely disabled; (3) include certain procedures for transferring severely disabled, institutionalized individuals to family homes, foster family homes, or community living facilities; (4) set forth standards for the provision of community and family support services and a program for licensing and certifying all facilities and programs providing such services; (5) provide for assessments of the provision and affect of community and family support services and the correction of service deficiencies; (6) provide the public with an adequate opportunity to comment on the strategies; (7) set forth methods ensuring that the personnel providing community and family support services receive adequate training and are competent to provide such services; (8) provide that the State has in effect a management information system capable of collecting, storing, and retrieving data on the severely disabled who receive community and family support services; (9) provide an opportunity for an appeal and hearing before a hearing officer to individuals who believe themselves to be inappropriately served or denied an appropriate service, or who are being scheduled for an involuntary transfer from one living arrangement to another; (10) describe the methods to be used in administering community and family support services; and (11) set forth procedures to protect the interests of public employees who will be affected by the transfer of the severely disabled from public institutions. Allows States to provide any new community and family support service for up to three years without meeting the Medicaid requirements that they provide a service on a statewide basis and that the service be comparable in all parts of the State. Requires that intermediate care facility services for the mentally retarded include the ascertainment of the individual needs of each newly admitted individual by an interdisciplinary team within 30 days and the development of a written habilitation plan for each individual. Limits Medicaid payments to States for skilled nursing and intermediate care facility services furnished to individuals under age 65 who became disabled before age 22 to the amount payable for such services in the fiscal year ending after the enactment of this Act, increased if and by the extent to which the percentage increase in the consumer price index exceeds six percent. Makes such limitation inapplicable to facilities which have less than 16 beds or meet the size and location requirements for a community living facility. Requires States to have in effect a system to protect and advocate those rights of the severely disabled who are eligible for medical assistance which relate to the provision of such assistance. Provides Federal Medicaid matching funds for such system. Gives individuals who are adversely affected by a violation of this Act's requirements the right to bring an action to enjoin such violation. Allows States to set payment rates for community and family support services for the severely disabled. Authorizes States to treat severely disabled individuals under age 19 who are not in a medical institution as receiving benefits under title XVI (Supplemental Security Income) (SSI) of the Act for Medicaid eligibility purposes if they would be eligible for SSI benefits if institutionalized. Requires States to establish a uniform income standard for the severely disabled regardless of whether or not they are in a medical institution. Authorizes States to provide Medicaid coverage of disabled spouses and children who, except for the resources deemed to them, would be eligible for SSI benefits. Removes certain limitations on the Secretary's approval of reduction and correction plans for deficient intermediate care facilities for the mentally retarded. Makes individuals who are severely disabled and receiving or deemed to be receiving SSI benefits eligible for Medicaid as long as such qualifications continue to be satisfied. Directs the Secretary to establish, within the Health Care Financing Administration, a Bureau of Developmental Disabilities Services responsible for administering Medicaid programs for the severely disabled. Requires the Secretary to: (1) develop standards and a program for training Federal and State personnel who perform surveys of skilled nursing and intermediate care facilities to determine whether such facilities meet Medicaid participation requirements; and (2) periodically conduct studies of the reliability of such surveys and make the changes necessary to improve such reliability. Directs the Secretary to support the development of: (1) instruments to assess outcomes in the provision of this Act's services; and (2) competency-based personnel standards for agencies and organizations providing services to the severely disabled pursuant to this Act. Requires the Secretary to: (1) conduct an annual assessment of each State's compliance with this Act's requirements; and (2) issue final regulations regarding this Act's amendments prior to the first fiscal year beginning after this Act's enactment. Sets forth reporting requirements.
United States · United States Congress · 1 October 1987
Federal Child Support Enforcement Act - Amends the Federal criminal code to make it a Federal criminal offense to leave or remain outside a State for the purpose of avoiding payment of arrearages in child support.
United States · United States Congress · 30 September 1987
Fairness for Adopting Families Act - Amends the Internal Revenue Code to permit an individual income tax deduction for qualified adoption expenses. Includes as deductible all reasonable and necessary expenses that do not violate a Federal or State law and that are directly related to a legal adoption of any child if the adoption has been arranged by a State, local, or other nonprofit agency, or through a private placement. Limits the deduction to $5,000 per adopted child ($7,000 in the case of an international adoption). Reduces the amount of the deduction when the taxpayer's income exceeds $60,000. Disallows such a deduction for expenses in connection with: (1) the adoption of a stepchild; or (2) travel outside the United States unless the travel is required as a condition of the child's adoption, to assess the health and status of the child, or to escort the child back to the United States. Excludes such a deduction from the two percent floor on miscellaneous itemized deductions. Excludes from an employee's gross income any amounts paid on behalf of the employee by an employer pursuant to a qualified adoption assistance program. Limits the exclusion to $5,000 ($7,000 in the case of an international adoption). Reduces the amount excluded when the taxpayer's income exceeds $60,000. Permits an employer to treat an adoption assistance program as a statutory employee benefit plan, thus making the employer's contributions to such a program tax deductible as business expenses. Applies this Act retroactively to tax year 1986 and thereafter.
United States · United States Congress · 29 September 1987
Foreign Aid Impact Assessment Act - Requires the President to submit to the Congress, by December 31, 1988, and December 31 of each third year thereafter, a report analyzing the impact and effectiveness of U.S. economic assistance provided during the preceding three fiscal years. Directs that such report include for each recipient country: (1) an analysis of the impact of such assistance on the country's economic development, including a description of the specific objectives sought and the extent to which they were not achieved and why; (2) a description of the amount and nature of the assistance provided by other donors during that period; (3) a discussion of the commitment of the host government to addressing the country's needs in each development sector; (4) a description of the trends in each sector; (5) statistical and other information necessary to the evaluation; and (6) a comparison of the analysis provided in the report with relevant analyses by international or nongovernmental organizations or donor countries. Requires that each report: (1) be submitted to the Congress as a separate document; and (2) identify those countries in which economic assistance has been most and least successful, explain why the assistance was not more successful, and specify what the United States has done as a result.
United States · United States Congress · 29 September 1987
Expresses the sense of the House of Representatives that Federal estate and gift taxes should not be changed in order to increase Federal revenues as part of deficit reduction.
United States · United States Congress · 23 September 1987
Crimes Against Older Americans Information and Coordination Act of 1987 - Directs the Attorney General to modify the uniform crime reporting program in the Federal Bureau of Investigation to include data on the age, sex, ethnicity, living arrangements, and other characteristics of the victim and the perpetrator, including any relationship between them, for crimes against the elderly. Directs the Attorney General to establish and maintain within the Justice Department's Office of Justice Programs a National Reference Center on Crimes Against Older Americans which shall: (1) publish an annual report of research conducted on crimes against the elderly; (2) develop and maintain an information reference service on all private and public initiatives for the prevention and identification of such crimes; (3) study the national incidence of such crimes, comparing rural and urban areas; (4) serve as a liaison with the various Federal agencies that carry out programs for the elderly; and (5) provide technical assistance to individuals and to private and public organizations to reduce and prevent crimes against the elderly.
United States · United States Congress · 22 September 1987
Repeals a specified provision of the Tax Reform Act of 1986 that requires a taxpayer to include a tax identification number for each dependent of age five or older claimed on an income tax return. Provides that the Internal Revenue Code shall be applied and administered as if such provision had not been enacted.
United States · United States Congress · 22 September 1987
Amends rule XXI of the Rules of the House of Representatives to prohibit consideration of bills or resolutions making appropriations under the jurisdiction of more than one subcommittee of the Appropriations Committee for periods after November 30 of a fiscal year, unless a 60 percent majority of the House votes to waive or suspend this provision.
United States · United States Congress · 17 September 1987
Authorizes appropriations for use in providing military assistance to the Nicaraguan democratic resistance after November 7, 1987, if the President makes a determination that the Government of Nicaragua has not complied with the agreement of certain Central American Governments entitled the "Procedure for Establishing Firm and Lasting Peace in Central America" (the Guatemala Agreement), particularly as such Agreement relates to amnesty and democratization. Authorizes appropriations for nonlethal assistance to the Nicaraguan democratic resistance until November 7, 1987.
United States · United States Congress · 7 August 1987
Provides that when any bill or joint resolution making continuing appropriations is agreed to by both Houses of the Congress in the same form, the Clerk of the House of Representatives shall enroll the provisions in such bill or joint resolution as separate bills or joint resolutions (for item veto purposes). Requires the enrollment as part of one separate bill or joint resolution of: (1) all the provisions within the jurisdiction of a subcommittee of the Committee on Appropriations; (2) all the provisions within the jurisdiction of the Committee on Appropriations; (3) all the provisions within the jurisdiction of any other House committee; and (4) all the provisions for which jurisdiction cannot be determined.
United States · United States Congress · 7 August 1987
Requires a 60 percent majority vote of the Senate and the House of Representatives for passage of a bill or joint resolution making continuing appropriations for a fiscal year. Makes this Act applicable to bills or joint resolutions agreed to by the Congress during the two-calendar-year period beginning with the date of enactment.
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
Establishes the Commission on Review of House Ethics to examine the effectiveness of: (1) financial disclosure provisions of the Ethics in Government Act; (2) the Code of Official Conduct (rule XLIII of the Rules of the House of Representatives) and (3) the Committee on Official Conduct in carrying out its responsibilities respecting alleged ethics violations by Members of the House. Requires a report to the House not later than the close of the 120th day beginning after the date of adoption of this resolution. Terminates the Commission the day after the submission of such report.
United States · United States Congress · 3 August 1987
Anti-Tree Spiking Act - Amends the Federal criminal code to provide criminal penalties for: (1) spiking timber; (2) teaching another to spike timber knowing that such technique will be unlawfully employed; or (3) traveling in interstate or foreign commerce (or using any facility of interstate or foreign commerce) to organize or participate in a violation of this Act. Authorizes the Attorney General to pay for information concerning violations of this Act.
United States · United States Congress · 30 July 1987
National Security and Classified Information Protection Act of 1987 - Amends the Federal criminal code to make the knowing disclosure of classified information to an unauthorized person by present and former Federal officials and employees a criminal offense.
United States · United States Congress · 23 July 1987
Amends the Internal Revenue Code to exclude from the gross income of an individual otherwise taxable amounts derived from the whole or partial surrender, cancellation, or exchange of any life insurance policy if: (1) the individual is age 65 or older on the date of the transaction; and (2) the amounts in question are used to pay premiums for an insurance policy covering at least 12 months of medically necessary care for the individual or a spouse meeting the same 65-year age requirement.
United States · United States Congress · 23 July 1987
Amends the Internal Revenue Code to exclude from gross income any distribution from an individual retirement plan if: (1) the payee has attained age 59 1/2 on or before the date of the distribution; and (2) the distribution is used to pay premiums for an insurance policy covering at least 12 months of medically necessary care for the payee or a spouse meeting the same 59 1/2 year age requirement.
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 · 15 July 1987
Amends the Federal judicial code to prohibit States from: (1) imposing a higher tax assessment ratio upon natural gas transmission property than is imposed upon other commercial and industrial property; (2) collecting an ad valorem property tax on natural gas transmission property at a tax rate that exceeds the rate applicable to commercial and industrial property in the same assessment jurisdiction; and (3) imposing any other tax that discriminates against a natural gas company subject to the jurisdiction of the Federal Energy Regulatory Commission. Grants Federal district courts concurrent jurisdiction (without regard to the amount in controversy or the citizenship of the parties) to enjoin, suspend, restrain, or set aside such discriminatory tax treatment. Permits relief only if the ratio of assessed value to true market value of natural gas transmission property exceeds by at least five percent that of other commercial and industrial property in the taxing jurisdiction. Expresses the sense of the Congress that any savings accrued by reason of the enactment of this Act should be passed on to consumers.
United States · United States Congress · 8 July 1987
Amends the Federal Election Campaign Act to declare that contributions, gifts, or payments by union members or by officials or employees of national banks or corporations to a separate fund which is used for political purposes must be voluntary and unrelated to monies required as a condition of employment. Declares it to be unlawful to use monies paid to an organization as a condition of employment, or money or anything of value secured by force, job discrimination, or financial reprisal, for any type of election or campaign activity by such organization.
United States · United States Congress · 1 July 1987
Merchant Marine Support Act of 1987 - Requires that at least 50 percent of the gross tonnage of agricultural commodities and derivative products exported from the United States be shipped in private vessels of U.S. registry, to the extent such vessels are available at competitive rates. Authorizes a waiver of this requirement, but not to exceed six months, when either the Congress or the President declares that an emergency exists justifying such a waiver. Directs the Secretary of Agriculture to publish in the Federal Register a list of commodities and products subject to this Act. Terminates this Act's provisions on October 1, 1991.
United States · United States Congress · 1 July 1987
Directs the Administrator of the Federal Aviation Administration to: (1) conduct a study of methods of screening persons and property to be carried in air transportation in order to detect dangerous weapons, explosives, and incendiary devices; and (2) report to the Congress on the study results.
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 · 30 June 1987
Relieves a named individual of all liability for repayment to the United States of a specified sum representing an amount such individual owed the Department of Defense for certain relocation expenses erroneously stated to be reimbursable by an agent of the Department. Authorizes and directs the Secretary of the Treasury to pay a specified sum to such individual in full settlement of all claims against the United States for certain real estate costs incurred in such relocation.
United States · United States Congress · 25 June 1987
Expresses the sense of the House of Representatives that the President and the Secretary of State should express to the Soviets: (1) U.S. opposition to the Soviet Union's treatment of Leonid Brailovsky and all those who have applied to emigrate from the Soviet Union; (2) the U.S. desire that the Soviets allow Leonid Brailovsky and his family to emigrate to the United States; and (3) the U.S. desire that the Soviet Union cease the harassment of Soviet Jews and Christians seeking to emigrate.
United States · United States Congress · 24 June 1987
Amends rule XXI of Rules of the House of Representatives to prohibit any appropriation from being reported in any joint resolution continuing appropriations, or from being in order as an amendment thereto, for any expenditure not previously authorized by law, except to continue appropriations for public works and objects which are already in progress. Prohibits any provision which changes existing laws from being reported in any joint resolution continuing appropriations except germane provisions which retrench expenditures by the reduction of money covered by the bill, which may include those recommended to the Committee on Appropriations by direction of any legislative committee having jurisdiction over the subject matter. Prohibits an amendment to a joint resolution continuing appropriations from being in order if changing existing law. Declares that, except as provided by this Act, no amendment shall be in order during consideration of a joint resolution continuing appropriations proposing a limitation not specifically contained or authorized in existing law for the period of the limitation. Sets forth floor procedure for consideration of an acceptable joint resolution continuing appropriations. Prohibits the House from considering any joint resolution continuing appropriations, or amendments thereto, which covers a period of more than 90 calendar days. Prohibits any item of appropriation set forth in any joint resolution continuing appropriations from exceeding the lesser of the amount set forth for such item in the House-passed or Senate-passed general appropriation bill for the fiscal year. Declares that if there is no House-passed or Senate-passed bill containing such item, then such item shall be at the rate at which it would have been assuming the continuation of current law. Prohibits the waiver of any provision of this resolution except by two-thirds vote of the Members present and voting. Declares this resolution applicable with respect to joint resolutions continuing appropriations for FY 1989 or any subsequent fiscal year.