United States · United States Congress · 25 October 2000
Taxpayer Relief Act of 2000 - Title I: FSC Repeal and Extraterritorial Income Exclusion - Amends the Internal Revenue Code to repeal subpart C (Taxation of Foreign Sales Corporations) of part III (Income From Sources Without the United States) of subchapter N ( Tax Based on Income From Sources Within or Without the United States) of chapter 1 (Normal Taxes and Surtaxes). Excludes from gross income "extraterritorial income," except that extraterritorial income which is not qualifying "qualifying foreign trade income" shall not be excluded from gross income. Defines "extraterritorial income" as gross income of the taxpayer attributable to "foreign trading gross receipts" of the taxpayer. Defines "qualifying foreign trade income," with respect to any transaction, as the amount of gross income which, if excluded, will result in a reduction of the taxable income of the taxpayer from such transaction equal to the greatest of: (1) 30 percent of the foreign sale and leasing income derived by the taxpayer from such transaction; (2) 1.2 percent of the foreign trading gross receipts derived by the taxpayer from the transaction; or (3) 15 percent of the foreign trade income derived by the taxpayer from the transaction. Prohibits, in any event, the amount determined under clause (2) from exceeding 200 percent of the amount determined under clause (3). Permits an alternative computation. Defines "foreign trading gross receipts" as the gross receipts of the taxpayer which are: (1) from the sale, exchange, or other disposition of qualifying foreign trade property; (2) from the lease or rental of qualifying foreign trade property for use by the lessee outside the United States; (3) for services which are related and subsidiary to either any sale, exchange, or other disposition of qualifying foreign trade property by such taxpayer, or any lease or rental of qualifying foreign trade property described in clause (2) by such taxpayer; (4) for engineering or architectural services for construction projects located (or proposed for location) outside the United States; or (5) for the performance of managerial services for a person other than a related person in furtherance of the production of foreign trading gross receipts described in clause (1), (2), or (3). Prohibits clause (5) from applying to a taxpayer for any taxable year unless at least 50 percent of its foreign trading gross receipts (determined without regard to this sentence) for such taxable year is derived from activities described in clause (1), (2), or (3). Excludes specified receipts from the definition. Sets forth additional definitions and rules. Title II: Small Business Tax Relief - Extends the work opportunity tax credit. (Sec. 202) Increases the maximum dollar limitation on reforestation expenses eligible for amortization and suspends such dollar limitation through calendar year 2003. (Sec. 203) Increases to $35,000 the amount which may be expensed as section 179 property. (Sec. 204) Increases the deduction for meal expenses. (Sec. 205) Restores the business meal expense deduction to 80 percent for individuals subject to the hours of service limitations of the Department of Transportation. (Sec. 206) Amends IRC provisions (as amended by the Ticket to Work and Work Incentives Improvement Act of 1999) to repeal revisions to the Code (made by the Act) which repealed the use of the installment method of accounting for accrual method taxpayers and modified the pledge rules of installment obligations. (Sec. 207)provide that income averaging for farmers shall not increase alternative minimum tax liability. Extends to commercial fishermen the same income averaging provisions currently allowed to farmers. (Sec. 208) Repeals specified occupational taxes relating to distilled spirits, wine, and beer. Revises recordkeeping requirements for wholesale and retail liquor dealers. Makes it unlawful for any liquor dealer (except one selling beer exclusively) to purchase distilled spirits from any person other than a specified wholesale liquor dealer. (Sec. 209) Excludes from individual gross income the discharge of qualified residential indebtedness in excess of the outstanding principal of such indebtedness (prior to discharge) over the sum of any sales proceeds and any other outstanding principal indebtedness secured by the property. (Sec. 210) Permits certain small businesses to use cash accounting. (Sec. 211) Amends the Federal Reserve Act, the Home Owners' Loan Act, and the Federal Deposit Insurance Act to: (1) provide that a depository institution may permit owners of interest or dividend paying accounts to make up to 24 transfers monthly for any purpose to their other demand deposits in the same institution; and (2) repeal the proscription against the payment of interest on demand deposits. Title III: Health Insurance and Long-Term Care Insurance Provisions - Permits the deduction of 100 percent of the health insurance costs of self-employed individuals. (Sec. 302) Phases-in a 100 percent deduction (for both itemizers and nonitemizers) for the health and long-term care insurance costs of individuals not participating in employer-subsidized health plans. (Sec. 303) Extends, for two years the availability of medical savings accounts. (Sec. 304) Revises consumer protection provisions for long-term care insurance contracts. (Sec. 305) Allows a deduction, to itemizers and nonitemizers, for providing long-term care in the home to household members. Title IV: Pension and Individual Retirement Arrangement Provisions - Retirement Savings and Pension coverage Act of 2000 - Subtitle A--Individual Retirement Accounts - Increases IRA contribution limits. Provides for catch-up contributions for individuals over age 50. (Sec. 402) Amends the IRC and ERISA (the Employee Retirement Income Security Act of 1974) to permit employees to make IRA contributions under a qualified employer plan. (Sec. 403) Exempts from inclusion as income individual retirement account (IRA) distributions used for qualified charitable purposes. (Sec. 404) Increases the adjusted gross income limit for Roth IRA contributions and conversions. Subtitle B: Expanding Coverage - Provides for increases in amounts of benefit and contribution limits. Sets indexes for inflation in various increments on such increased limits. (Sec. 412) Revises requirements relating to plan loans for subchapter S owners, partners, and sole proprietors. (Sec. 413) Revises specified top-heavy rules. Repeals family aggregation rules. Revises the definition of key employee. Provides that, at the election of the employer, any employee elective contribution to a plan shall not be taken into account for purposes of determining: (1) whether a plan is a top-heavy plan (or whether any aggregation group which includes such plan is a top-heavy group); or (2) compensation. Requires that employer matching contributions be taken into account for purposes of minimum contribution requirements. Revises requirements for qualifications. Provides for distributions during the last year before a determination date is taken into account. Excludes from the definition of top-heavy plan: (1) cash or deferred arrangements using alternative methods of meeting nondiscrimination requirements; and (2) defined contribution plans using alternative methods of meeting nondiscrimination requirements. Provides that elective deferrals will not be taken into account for purposes of a special rule where the maximum contribution is less than three percent. (Sec. 414) Provides that elective deferrals shall not be taken into account for purposes of limits on certain plan contributions. (Sec. 415) Repeals specified coordination requirements under the Code for deferred compensation plans of State and local governments and tax-exempt organizations. (Sec. 416) Eliminates user fee requirements for requests to the Internal Revenue Service (IRS) concerning the status of pension plans. (Sec. 417) Revises certain deduction limits for stock bonus and profit sharing trusts and for defined contribution plans. (Sec. 418) Provides for optional treatment of elective deferrals as Roth contributions. Subtitle C: Enhancing Fairness for Women - Allows individuals who are age 50 or older to make additional contributions to an applicable employer plan (Section 401(k) plan or similar plan). (Sec. 422) Sets forth requirements relating to equitable treatment for contributions of employees to defined contribution plans. Increases the 25 percent of compensation limitation on annual additions under a defined contribution plan to 100 percent. Declares that certain contributions by church plans are not to be treated as exceeding a specified limit. Sets limits on contributions to a tax-sheltered annuity which are similar to the limits applicable to tax-qualified plans. Increases the 33 and one-third percent of compensation limitation on deferrals under a section 457 plan to 100 percent of compensation. (Sec. 423) Provides for faster vesting of certain employer matching contributions under the Code and ERISA. Requires employer matching contributions to vest at least as rapidly as under three-year cliff vesting or under six-year graded vesting that provides for a nonforfeitable right to 20 percent of employer matching contributions for each year of service beginning with the participant's second year of service and ending with 100 percent after six years of service. (Sec. 424) Revises minimum distribution rules under the Code. Revises requirements for actuarial adjustment of benefits under a defined benefit plan. Directs the Secretary of the Treasury (the Secretary) to: (1) simplify and finalize the regulations relating to minimum distribution requirements; and (2) modify such regulations to reflect increases in life expectancy, and revise required distribution methods so that, under reasonable assumptions, the amount of the required minimum distribution does not decrease over a participant's life expectancy. Provides that, during the first year that such revised regulations are in effect, required distributions for future years may be redetermined, with the opportunity to choose a new designated beneficiary and to elect a new method of calculating life expectancy. Excludes specified amounts from minimum distribution requirements. Repeals a rule relating to distributions begun before death occurs. Reduces the excise tax on failures to satisfy the minimum distribution rules to ten percent of the amount that was required to be distributed but was not distributed. (Sec. 425) Revises requirements relating to tax treatment of division of section 457 plan benefits upon divorce. Applies the taxation rules for qualified plan distributions pursuant to a qualified domestic relations order to distributions made pursuant to a domestic relations order from a section 457 plan. (Sec. 426) Modifies provisions for safe harbor relief for hardship withdrawals from 401(k) plans. Directs the Secretary to reduce from 12 months to six months the period during which an employee is prohibited from making elective contributions and employee contributions in order for a distribution to be deemed necessary to satisfy an immediate and heavy financial need. Provides that a hardship distribution made pursuant to plan terms is not an eligible rollover distribution. (Sec 427) Makes the ten percent excise tax on nondeductible contributions inapplicable to a nondeductible SIMPLE plan or a SIMPLE IRA solely because the contributions are not trade or business expenses. Subtitle D: Increasing Portability for Participants - Permits rollovers from and to various types of plans under the Code. (Sec. 432) Permits individual retirement plan (IRA) rollovers into workplace retirement plans only if certain conditions are met. (Sec. 433) Permits rollover of after-tax contributions in an exempt trust under specified conditions. (Sec. 434) Sets forth a hardship exception to the 60-day rule. Authorizes the Secretary to waive the 60-day rollover period if the failure to waive such requirement would be against equity or good conscience, including cases of casualty, disaster, or other events beyond the reasonable control of the individual subject to such requirement. (Sec. 435) Sets forth requirements for treatment of forms of distribution available under transferor and transferee plans under the Code and ERISA. (Sec. 436) Revises restrictions on distributions, including the same desk exception. Repeals business sale requirements. (Sec. 437) Authorizes trustee-to-trustee transfers to purchase permissive service credit with respect to governmental defined benefit plans. (Sec. 438) Allows employers to disregard rollovers for purposes of cash-out amounts, under retirement plan provisions of the Code. (Sec. 439) Revises minimum distribution and inclusion requirements for section 457 plans. Subtitle E: Strengthening Pension Security and Enforcement - Increases and repeals, for plan years beginning in 2004 and following years, the current liability full funding limit. (Sec. 442) Revises maximum contribution deduction rules. Applies such rules to all defined benefit plans. (Sec. 443) Allows an employer, in determining the amount of nondeductible contributions for any taxable year, to elect not to take into account any contributions to a defined benefit plan except to the extent that they exceed the full-funding limitation. (Sec. 444) Imposes an excise tax on a plan failing to provide required notice of a significant reduction in the rate of future benefit accrual. (Sec. 445) Makes certain compensation limitations for defined benefit plans inapplicable to governmental and multiemployer plans. Prohibits combining or aggregating a multiemployer plan with any other plan maintained by the employer for the purpose of applying such limitations. (Sec. 446) Amends the Taxpayer Relief Act of 1997 to protect investment of employee contributions to 401(k) plans by providing that specified requirements apply to elective deferrals for plan years beginning after December 31, 1998. (Sec. 447) Requires that pension benefit statements be furnished annually (once every three years for defined benefit plans) or on request. Allows written or electronic statements. Requires multiemployer plans to furnish a statement (written or electronic) on request. (Sec. 448) Imposes an excise tax on employee stock ownership plans (ESOPs) that engage in prohibited transactions with disqualified individuals who are deemed to be substantial shareholders of the corporation sponsoring the plan. Subtitle F: Reducing Regulatory Burdens - Revises requirements relating to timing of plan valuations. (Sec. 452) Allows applicable dividends of ESOPs to be reinvested without loss of dividend deduction. (Sec. 453) Repeals a transition rule relating to certain highly compensated employees under the Tax Reform Act of 1986. (Sec. 454) Directs the Secretary to modify certain regulations with respect to certain plan participation by employees of tax-exempt entities under the Code. (Sec. 455) Treats the provision of certain retirement planning services by an employer to an employee as a de minimis fringe benefit to the extent it is not treated as a working condition fringe. Prohibits including an amount in an employee's gross income solely because the employee may choose between any retirement planning fringe and compensation otherwise includible in gross income, providing such choices are available in a way that does not discriminate in favor of highly compensated employees. (Sec. 456) Directs the Secretary to provide simplified annual filing requirements for: (1) one-participant (an owner and spouse) retirement plans with assets below a specified amount; and (2) plans with fewer than 25 employees. (Sec. 457) Directs the Secretary to continue to update and improve the Employee Plans Compliance Resolution System (EPCRS), or any successor program, giving special attention to: (1) increasing the awareness and knowledge of small employers concerning the availability and use of EPCRS; (2) taking into account special concerns and circumstances that small employers face with respect to compliance and correction of compliance failures; (3) extending the duration of the self-correction period under the Administrative Policy Regarding Self-Correction (APRSC) for significant compliance failures; (4) expanding the availability to correct insignificant compliance failures under APRSC during audit; and (5) assuring that any tax, penalty, or sanction that is imposed by reason of a compliance failure is not excessive and bears a reasonable relationship to the nature, extent, and severity of the failure. (Sec. 458) Repeals a multiple use test, and directs the Secretary to prescribe regulations, as necessary, including ones permitting appropriate aggregation of plans and contributions. (Sec. 459) Directs the Secretary to provide by regulation circumstances under which plans can use a facts and circumstances test, which was in effect before 1994, to satisfy nondiscrimination, coverage, and line of business rules. (Sec. 460) Exempts plans maintained by any governmental entity from certain nondiscrimination rules. (Sec. 461) Directs the Secretary to modify specified regulations to require: (1) that the applicable distribution notice period be not more than 180 (currently 90) and not less than 30 days before the date distribution commences; and (2) the description of a participant's right, if any, to defer receipt of a distribution include a description of the consequences of failing to defer such receipt. (Sec. 462) Revises ERISA requirements for annual report dissemination. (Sec. 463) Revises ERISA provisions concerning the National Summit on Retirement Savings. (Sec. 454) Requires a study concerning the effects of this Act on pension coverage. Subtitle G: Other ERISA Provisions - Amends ERISA to revise requirements relating to missing participants. Directs the PBGC to prescribe rules relating to missing participants for multiemployer plans covered by the PBGC that terminate. Allows the administrator of a plan not otherwise subject to such PBGC regulation to elect to transfer a missing participant's benefits to the PBGC upon termination of the plan, under specified conditions. (Sec. 472) Amends the Employee Retirement Income Security Act (ERISA) of 1974 to provide that, during the first five years of a new single-employer plan of a small employer (100 or fewer employees), the flat rate Pension Benefit Guaranty Corporation (PGBC) premium will be five dollars per plan participant. (Sec. 473) Provides for a reduced additional PGBC variable premium for new employers. (Sec. 474) Authorizes the PBGC to pay, subject to regulations, interest on the amount of any overpayment of premium refunded to a designated payor. (Sec. 475) Amends ERISA, with respect to limitations on the guarantee of single-employer plan benefits, to rename a "substantial owner" a "majority owner," who owns either the entire interest in an unincorporated trade or business, or: (1) 50 percent or more (currently more than ten percent) of either the capital interest or the profits interest in a partnership; or (2) 50 percent or more (currently more than ten percent) in value of either the voting stock of a corporation or all its stock. Revises the formula for the amount of benefits guaranteed for a majority owner of a plan which is in effect for less than 60 months when the plan terminates. Prescribes priorities for the allocation of assets to benefits when the assets available for the initial allocation are insufficient to satisfy in full the accrued benefits of all the individuals derived from their contributions. (Sec. 476) Increases the amounts of multiemployer plan benefits guaranteed under ERISA. (Sec. 477) Changes from mandatory to discretionary the Secretary of Labor's authority to assess civil penalties against fiduciaries or other persons. Changes the penalty amount from 20 percent of the applicable recovery amount to any amount up to 20 percent of the applicable recovery amount. Revises the meaning of applicable recovery amount. Makes a person jointly and severally liable for the penalty to the same extent that such person is jointly and severally liable for the applicable recovery amount on which the penalty is based. Conditions the assessment of any penalty upon notice to the person and the opportunity for a hearing on the violation and the applicable recovery amount. (Sec. 478) Directs the Secretary of Labor to modify a certain regulation concerning benefit suspension notification in the case of an employer returning to work for a former employer. Subtitle H: Plan Amendments - Prescribes time requirements for plan amendments. Title V: School Construction Provisions - Increases the amount by which certain governmental bonds used to finance public school capital expenditures may be exempted from specified arbitrage bond provisions. (Sec. 502) Modifies arbitrage rebate rules applicable to public school construction bonds. (Sec. 503) Amends the Tax Reform Act of 1984 to revise the special arbitrage rule. (Sec. 504) Provides for the treatment of qualified public educational facility bonds as exempt facility bonds. Defines a "qualified public educational facility" as any school facility which is: (1) part of a public elementary school or a public secondary school; and (2) owned by a private, for-profit corporation pursuant to a public-private partnership agreement with a State or local educational agency. Provides for an exception from the State volume cap. (Sec. 505) Permits a tax credit to an eligible taxpayer holding a qualified zone academy bond. Defines such a bond. Sets a national zone academy bond limitation. Title VI: Community Revitalization - Subtitle A: Tax Incentives for Renewal Communities - Authorizes the Secretary of Housing and Urban Development to designate (upon local or State nomination) up to 40 renewal communities, of which at least 12 shall be in rural areas. Requires for nomination purposes that: (1) the area be experiencing high rates of poverty and unemployment and general distress; and (2) State and local governments enter into written contracts with community organizations to promote specified economic growth and employment activities. Excludes from gross income capital gains on the sale or exchange of a qualified community asset (stock, business property, or partnership interest) held for more than five years. Allows: (1) a renewal community employment credit; (2) a commercial revitalization deduction; (3) increased expensing for renewal community business assets; and (4) the work opportunity credit for hiring youth residing in renewal communities. Subtitle B: Extension and Expansion of Empowerment Zone Incentives - Provides for the designation of additional empowerment zones and increased empowerment zone tax incentives. Subtitle C: New Markets Tax Credi t- Establishes a new markets tax credit with respect to specified qualified low-income community investments. Sets a national new markets tax credit limitation. Subtitle D: Improvements in Low-Income Housing Credit - Amends the Code, with respect to the low-income housing credit, to revise the formula for the State housing credit ceiling. Provides for cost-of-living adjustments to the State ceiling. (Sec. 632) Revises the housing priority selection criteria a housing credit agency must use to develop a qualified plan for allocating housing credit dollar amounts among projects. Requires such criteria to include: (1) whether the project would use existing housing as part of a community revitalization plan; (2) tenant populations of individuals with children; and (3) projects intended for eventual tenant ownership. Drops from such criteria participation of local tax-exempt organizations. Requires a qualified allocation plan to give preference in making allocations to projects located in qualified census tracts whose development contributes to a concerted community revitalization plan. (Sec. 633) Requires housing credit agencies to: (1) provide for a comprehensive market study (by a disinterested party, at the developer's expense) of the housing needs of low-income individuals in the area to be served by the project before the credit allocation is made; and (2) make public a written explanation for any allocation of a housing credit dollar amount not made in accordance with the agency's established priorities and selection criteria. (Sec. 634) Revises special rules for the determination of the adjusted basis of buildings eligible for the low-income housing credit. Requires adjusted basis to include property used throughout the taxable year in providing any community service facility designed to serve primarily individuals (even if they are not tenants) whose income is 60 percent or less of area median income. Declares that assistance under the Native American Housing Assistance and Self-Determination Act of 1996 shall be disregarded in determining whether a building is federally subsidized for purposes of the low-income housing credit. (Sec. 635) Revises the definition of a qualified building (placed in service not later than the second calendar year following a housing credit dollar amount allocation) with respect to which the amount of a low-income housing credit may exceed the credit amount allocated to the building. Sets an alternative date for valuation of the taxpayer's actual basis in the project of which the building is a part (where the actual basis is more than ten percent of the taxpayer's reasonably expected basis). Allows the valuation of the actual basis to be as of the later of the date which is six months after the date that the allocation was made or (as currently) the close of the calendar year in which the allocation is made. Revises the formula for determination of the amount of State housing credit ceiling returned in a calendar year to include the dollar amount previously allocated to a project which fails to meet the ten percent test on a date after the close of the calendar year in which the allocation was made. Revises special rules for the increased basis of a building located in certain high cost areas to redefine a qualified census tract to include, as an alternative to existing criteria, a tract with a poverty rate of at least 25 percent. (Sec. 636) Revises the formula for determining unused housing credit carryovers allocated among certain States. Subtitle E: Other Community Renewal and New Markets Assistance - Amends the Departments of Veterans Affairs and Housing and Urban Development, and Independent Agencies Appropriations Act, 1997 to direct the Secretary to transfer ownership of qualified HUD-held properties (substandard or unoccupied multifamily or unoccupied single family properties) to local governments and community development corporations under specified conditions. Requires such properties to be held by HUD for at least six months. (Sec 642) Directs the Secretary, upon request of the appropriate jurisdiction, to designate as a revitalization area all portions of such jurisdiction meeting the necessary criteria. (Sec. 643) Revises the current demonstration mortgage reinsurance program to: (1) make such program a risk-sharing program served by private mortgage insurers and insured community development financial institutions (as defined by this Act); (2) enlarge the program to four administrative areas; and (3) require such entities to assume a secondary percentage of loss of an insured mortgage. (Sec. 644) Permits a religious organization to receive Federal funding through the Substance Abuse and Mental Health Services Administration. Prohibits funding discrimination against such an organization so long as its program is implemented in a manner consistent with the Establishment Clause of the first amendment to the Constitution. Subtitle F: Other Provisions - Provides for an accelerated phase-in of specified increases in the volume cap on private activity bonds. (Sec. 652) Repeals the targeted area limitation on the expense deduction for environmental remediation costs and to extend the termination date of such deduction from December 31, 2001, to June 30, 2003. (Sec. 653) Extends the DC homebuyer tax credit for two additional years. Title VII: Administrative, Miscellaneous, and Technical Provisions - Subtitle A: Administrative Provisions - Sets forth various administrative provisions, including provisions concerning: (1) the exemption of certain reporting requirements; (2) the extension of deadlines for IRS compliance with certain notice requirements; (3) the extension of authority for undercover operations; (4) confidentiality of certain documents relating to closing and similar agreements and to agreements with foreign governments; (5) an increase in the threshold for Joint Committee reports on refunds and credits; (6) the treatment of missing children with respect to certain tax benefits; and (7) the prevention of the duplication of loss through the assumption of liabilities giving rise to a deduction. Subtitle B: Miscellaneous Provisions - Repeals the: (1) 4.3-cent motor fuel excise taxes on railroads and inland waterway transportation which remain in general fund; (2) reduction of deductions for mutual life insurance companies; and (3) policyholders surplus account provisions. Sets forth provisions concerning, among other things: (1) a credit to holders of qualified Amtrak bonds; (2) farm, fishing, and ranch risk management accounts; (3) the extension of the enhanced deduction for corporate donations of computer technology; (4) relief from Federal tax liability arising with respect to certain claims against the Department of Agriculture for discrimination in farm credit and benefit programs; (5) the expansion of the credit for adoption expenses; and (6) the treatment of Indian tribal governments under Federal Unemployment Tax Act. Subtitle C: Technical Corrections - Makes amendments to the: (1) Ticket to Work and Work Incentives Improvement Act of 1999; (2) Tax and Trade Relief Extension Act of 1998; (3) Internal Revenue Service Restructuring and Reform Act of 1998; (4) Taxpayer Relief Act of 1997; (5) Balanced Budget Act of 1997; (6) Small Business Job Protection Act of 1996; and (7) Revenue Reconciliation Act of 1990. Subtitle D: Pay-Go Adjustments - Sets forth pay-go adjustment provisions.
United States · United States Congress · 24 October 2000
Security Against Nuclear Enemies Act of 2000 - Requires the Secretary of Defense to direct the Director of the Ballistic Missile Defense Organization, as soon as technologically possible, to design and deploy a land- and sea-based national missile defense system capable of defending the national territory of the United States against ballistic missile attack.
United States · United States Congress · 12 October 2000
Expresses the solidarity of Congress with the state and people of Israel at this time of crisis. Condemns the Palestinian leadership for encouraging the violence and doing so little for so long to stop it. Calls upon the Palestinian leadership to: (1) refrain from exhortations to public incitement; and (2) vigorously use its security forces to act immediately to stop all violence, to show respect for all holy sites, and to settle all grievances through negotiations. Commends successive Administrations on their continuing efforts to achieve peace in the Middle East. Calls upon: (1) the current Administration to use its veto power at the United Nations Security Council to ensure that the Security Council does not again adopt unbalanced resolutions addressing the uncontrolled violence in the areas controlled by the Palestinian Authority; and (2) all involved parties to make all possible efforts to reinvigorate the peace process.
United States · United States Congress · 11 October 2000
Employee Health Benefits Disclosure Act of 2000 - Requires every large employer (100 or more employees) who provides health coverage to notify each covered employee: (1) of the amount of the employer health plan contribution for each year; and (2) that such contribution is part of the total compensation package and reduces wages and other compensation by the contributed amount. Provides a penalty for noncompliance. Applies this Act to calendar years after 2004.
United States · United States Congress · 4 October 2000
RU-486 Patient Health and Safety Protection Act - Restricts the prescribing of the drug mifepristone (commonly referred to as RU-486, to be marketed as Mifeprex) to physicians who meet specified requirements.
United States · United States Congress · 6 September 2000
Expresses the sense of Congress that: (1) Taiwan and its people deserve appropriate participation in the United Nations and other international organizations such as the World Health Organization; and (2) the United States should fulfill its commitment made in the 1994 Taiwan Policy Review to support more actively Taiwan's membership in appropriate international organizations.
United States · United States Congress · 27 July 2000
Amends the Fair Labor Standards Act of 1938 to allow a State to preempt the Federal minimum wage if the State: (1) sets a minimum wage rate of at least $5.15 per hour (the current Federal minimum wage); and (2) applies that rate to as many workers in the State as would otherwise be covered by the Federal minimum wage rate. Exempts employers in such a State from Federal minimum wage rate requirements.
United States · United States Congress · 27 July 2000
Straight Talk on Social Security Act - Amends the Social Security Act to require social security account statements to contain: (1) a comparison of the annual social security tax inflows to the amount paid in benefits annually and a statement of whether the ratio will result in a cash flow deficit and what year such deficit will commence as well as the first year in which funds in the Federal Old-Age and Survivors and Disability Insurance Trust Funds will cease to be sufficient to cover the deficit and the percentage of benefits due at that time that could be paid from annual tax inflows; and (2) an explanation of the average rate of return that a taxpayer can expect to receive on old-age insurance benefits as compared to the total amount of social security taxes a taxpayer expects to pay.
United States · United States Congress · 24 July 2000
Patient Access, Choice, and Equity Act of 2000 - Amends the Internal Revenue Code to, among other things: (1) establish a credit for the health insurance costs of an individual and his or her family; (2) provide for qualified health insurance credit amount payments by the Secretary of the Treasury to an employer or health insurance issuer for an employee or individual covered by qualified health insurance; (3) establish, in the case of an employer, a former health insurance exclusion credit.
United States · United States Congress · 29 June 2000
Ryan White CARE Act Amendments of 2000 - Title I: Emergency Relief for Areas with Substantial Need for Services - Subtitle A: HIV Health Services Planning Councils - Amends the Public Health Service Act to require that an HIV (human immunodeficiency virus) planning council reflect the demographics of the population of individuals with HIV disease (currently, the demographics of the epidemic) in the eligible area involved. Modifies requirements regarding council composition, including requiring representatives of former prisoners. Requires that at least 33 percent of the council be people who: (1) are receiving HIV-related services pursuant to a grant under provisions relating to emergency relief for areas with a substantial need for services (substantial need grant); and (2) are not officers, employees, consultants, or representatives of any entity that receives substantial need grant amounts. (Sec. 102) Modifies council duties, including regarding: (1) determining the size, demographics, and needs of the HIV disease population; (2) council establishment of fund allocation priorities; and (3) coordination with Federal grantees that provide HIV-related services in the area. Directs the Secretary of Health and Human Services to: (1) develop epidemiologic measures for establishing the number of individuals with HIV disease who are not receiving HIV-related health services and for carrying out council duties; and (2) provide to the chief elected official receiving a substantial need grant guidelines and materials for training council members regarding council duties. (Sec. 103) Requires that council meetings and records be open to the public, subject to exception. Subtitle B: Type and Distribution of Grants - Makes permanent provisions requiring expedited disbursement of certain substantial need grant amounts. Requires, after fiscal year 2004, that the substantial need grant amount formula use the number of cases of HIV disease in the most recent year rather than the number of cases of acquired immune deficiency syndrome (AIDS) in the most recent ten years, but until FY 2007 conditions that change on the Secretary's determination that there is sufficiently accurate and reliable data on HIV disease cases from all eligible areas, requiring the Secretary to consider: (1) the findings of a study mandated by title V of this Act; (2) the fiscal impact of using or of not using that data; and (3) the impact of the use of that data on the organization and delivery of HIV-related services. Modifies requirements regarding increases in the amount of a substantial need grant under expedited disbursement provisions. (Sec. 112) Requires that the amount of supplemental substantial need grants be determined by the Secretary based on a weighting of specified factors, with severe need counting one-third. Includes the current HIV disease prevalence, an increasing need for services, and unmet need for services as factors the Secretary must consider in determining severe need. Directs the Secretary, in determining the required factors, to develop a mechanism to use national, quantitative incidence data by 18 months after enactment of this Act (currently, by May 20, 1998). Requires mechanism modification based on the findings of a study mandated by title V of this Act. Removes provisions basing the amount of substantial need grants on substantial need grant applications. Subtitle C: Other Provisions - Requires that substantial need grant funds be used, among other purposes, for: (1) outreach to identify individuals with HIV disease who are not receiving HIV-related services; and (2) early intervention services. Requires that substantial need grants be used to provide health and support services to infants, children, youth, and women (currently, infants, children, and women) with HIV disease in the same ratio as those groups with HIV disease bear to those groups in the general population. Requires that the chief elected official of a substantial need grant-receiving area establish a quality management program to assess whether HIV health services under the substantial need grant are consistent with the most recent Public Health Service guidelines. (Sec. 123) Requires that official to ensure that the area's planning council: (1) reviews existing, available data on expenditures by substantial need grant recipient entities from their overall budget for administrative costs; and (2) makes a determination whether the financial compensation of any of those entity's officers or employees exceeds that of the official. Title II: Care Grant Program - Subtitle A: General Grant Provisions - Requires that grants to States to improve the quality, availability and organization of health care and support services for individuals with HIV disease (care grants) be used to provide health and support services to infants, children, youth, and women (currently, infants, children, and women) with HIV disease in the same ratio as those groups with HIV disease bear to those groups in the general population. (Sec. 202) Allows care grants to be used for support services, outreach activities, early intervention, and quality management. (Sec. 203) Modifies requirements regarding grants to establish HIV care consortia. (Sec. 204) Allows a State to meet a requirement to use a portion of its care grant to provide therapeutics to treat HIV disease or prevent related health deterioration (including prevention and treatment of opportunistic infections) by paying for health insurance or plans whose coverage includes a full range of such therapeutics and primary care. (Sec. 205) Requires care grant applications to contain determinations of the size, demographics, and needs of the population of individuals with HIV disease in the State. Modifies requirements regarding the comprehensive plan. Requires the public health agency that administers care grants for a State to engage in a public advisory planning process. (Sec. 206) Doubles, subject to appropriations, the minimum care grant allotment to each State and U.S. territory. Requires, after fiscal year 2004, that the care grant amount formula use the number of cases of HIV disease in the most recent year rather than the number of cases of acquired immune deficiency syndrome (AIDS) in the most recent ten years, but until FY 2007 conditions that change on the Secretary's determination that there is sufficiently accurate and reliable data on HIV disease cases. Provides for increases in the formula amount. Requires, if an appropriations Act provides an amount exclusively for treatment drug grants, that two percent of that exclusive amount be reserved for supplemental grants to States whose HIV population's need is greater than the quantities available under treatment drug grants from the remaining unreserved 98 percent. Adds the Federated States of Micronesia and the Republic of Palau to the list of U.S. territories. Adds the Commonwealth of Puerto Rico to the list of territories for minimum allotment provisions but keeps it in the list of States for other care grant provisions. (Sec. 207) Replaces provisions mandating coordination by specified Federal agencies of Federal HIV programs with provisions directing the Secretary to make grants to States to supplement care grants for comprehensive services for communities that have a severe need for supplemental financial assistance to combat the HIV epidemic. Provides for funding for the supplemental grants. Subtitle B: Provisions Concerning Pregnancy and Perinatal Transmission of HIV - Removes provisions prohibiting (after testing of pregnant women and newborns has become a routine practice in U.S. health care) care grants to a State unless the State meets certain requirements regarding such testing. (Sec. 212) Adds HIV disease treatment services to the uses for which the Secretary may make a grant to a State that is following the recommendations of the Centers for Disease Control and Prevention (CDC) regarding HIV counseling and voluntary testing for pregnant women. Authorizes appropriations. Prohibits using care grant appropriations for grants under this section. (Sec. 213) Directs the Secretary to provide for a study and report to appropriate congressional committees regarding: (1) the number of newborns with HIV born in the United States in the most recent year for which the information is available; (2) barriers that prevent or discourage an obstetrician from routinely offering pregnant women an HIV test and routinely testing newborns when the mother's HIV status is unknown; and (3) recommendations for each State for reducing perinatal HIV transmission. Requires States to make reasonable progress toward meeting the recommendations. Subtitle C: Certain Partner Notification Programs - Authorizes the Secretary to make grants to States for partner counseling and referral services, provided the State meets certain requirements regarding: (1) partner notification and (for the partner and the infected individual) testing, counseling, and referral; (2) health entity reporting of positive test results to the State; (3) reporting to the CDC regarding partner notification; and (4) State cooperation with the CDC national partner notification. Prohibits grants to a State after fiscal year 2003 unless the State's reporting system for HIV cases produces sufficiently accurate and reliable data. Authorizes appropriations. Title III: Early Intervention Services - Subtitle A: Formula Grants for States - Repeals provisions mandating formula grants to States for outpatient early intervention services regarding HIV disease. Subtitle B: Categorical Grants - Requires giving preference to rural or underserved areas in making currently-authorized categorical grants for outpatient early intervention services. Allows planning grants to be used, subject to limitation, to assist the recipients to expand their capacity to provide services, including early intervention services, in low income communities and affected subpopulations that are underserved. Subtitle C: General Provisions - Requires that the counseling that categorical grant recipients are required to provide to HIV-infected individuals emphasize that it is the duty of infected individuals to disclose their status to their sexual and needle-sharing partners, provide advice on how to make the disclosures and emphasize that it is the infected individual's continuing duty to avoid behaviors that expose others to HIV. (Sec. 322) Increases the percentage limit on administrative expenses. Requires recipients to establish a quality management program to assess the extent to which medical services are consistent with Public Health Service guidelines for treatment of HIV disease and related opportunistic infections. Title IV: Other Programs and Activities - Subtitle A: Certain Programs for Research, Demonstrations, or Training - Replaces a requirement that, with regard to grants for providing opportunities for women, infants, children, and youth to participate in HIV research and for providing to those groups outpatient health care and additional services, that a significant number of individuals in those groups be participating in research with a requirement that the grant applicant demonstrate linkages to research and how access to research is being offered to patients. Directs the Secretary to examine the distribution and availability of research regarding grantees to enhance and expand HIV-related research, especially in underrepresented communities. Requires grantees to implement a quality management program. Authorizes appropriations. (Sec. 402) Includes, as a use of currently-authorized grants and contracts for training health personnel: (1) training in prenatal and other gynecological care for women with HIV disease; and (2) developing protocols for the medical care of such women. Directs the Secretary to implement a strategy for the dissemination of HIV treatment information to care providers and patients. Adds accredited dental hygiene programs as possible recipients of currently-authorized grants with respect to oral health care to (sic) patients with HIV disease. Authorizes appropriations. Authorizes grants to dental schools, post-doctoral dental education programs, and accredited dental hygiene programs that partner with community-based dentists to provide care to HIV patients in underserved areas. Authorizes appropriations. Authorizes appropriations for grants and contracts to assist public and nonprofit private entities and schools and academic health science centers to train health personnel, train faculty, and develop and disseminate curricula and resource materials regarding the care of HIV patients and prevention of HIV infection among at risk individuals. Subtitle B: General Provisions in Title XXVI - Extends the authorization of appropriations for grants and contracts to evaluate programs carried out under title XXVI of the Public Health Service Act (HIV Health Care Services Program). (Sec. 412) Authorizes appropriations for collecting and providing data for program planning and evaluation under title XXVI. (Sec. 413) Adds the Substance Abuse and Mental Health Services Administration and the Health Care Financing Administration to the list of agencies (currently, the Health Resources and Services Administration and the Centers for Disease Control and Prevention) charged with coordinating the planning, funding, and implementation (currently, coordinating the planning of the funding) of Federal HIV programs to enhance continuity of care and prevention services (currently, continuity of care). Requires that State, local, or private entities receiving title XXVI funds enhance continuity of care and prevention services (currently, continuity of care). (Sec. 414) Directs the Secretary to develop and submit to Congress a plan for the medical case management of and the provision of support services to individuals who had HIV disease on their date of release from the Federal or State penal system. (Sec. 415) Authorizes the Secretary to reduce title XXVI grants to a State or political subdivision if the State or subdivision fails to prepare audits. (Sec. 416) Directs the Secretary to: (1) develop and submit to Congress a plan for coordinating the disbursement of appropriations for substantial need grants with the disbursement for care grants; (2) within two years after enactment of this Act, implement the disbursement plan, notwithstanding any title XXVI provision inconsistent with the plan; (3) determine whether administration of those grants by the Secretary and grantee compliance efficiency would be improved by requiring biennial rather than annual applications; (4) develop and submit to Congress a plan for simplifying the application process for those grants; and (5) within two years after enactment of this Act, implement the simplified application plan, notwithstanding any title XXVI provision inconsistent with the plan. (Sec. 417) Removes provisions directing the Secretary to develop and implement a method for adjusting the percentages allocated to substantial need grants and care grants to account for substantial need grants to new areas and other relevant factors. Authorizes appropriations for substantial need and care grants. Title V: General Provisions - Directs the Secretary to provide for studies, and report to the appropriate congressional committees, on: (1) whether the surveillance system of each State provides for the reporting of HIV infection cases in a way that provides information on the number and demographic characteristics of the cases that is sufficiently accurate for the formula grants under substantial need and care grant provisions and, if not, recommendations for improvements; and (2) the appropriate epidemiological measures and their relationship to the financing and delivery of primary care and health related support services for low income, uninsured, and underinsured individuals with HIV disease. (Sec. 502) Requires the Director of the National Institutes of Health (NIH) to expand, intensify, and coordinate research and other NIH activities regarding development of reliable and affordable HIV tests that can be rapidly administered and whose results can be rapidly obtained (rapid HIV tests). Authorizes appropriations. Directs the Secretary: (1) to report to appropriate congressional committees on the progress made toward, and barriers to, the premarket review and commercial distribution of rapid HIV tests; and (2) promptly after rapid HIV test commercial distribution begins, to establish or update guidelines for States, hospitals, and other entities regarding the availability of those tests for administration to pregnant women in labor or late stage pregnancy and whose HIV status is unknown. (Sec. 503) Directs the Secretary, of the amounts available to the Secretary for program management at the Health Resources and Services Administration, to spend amounts necessary to ensure at least a 20 percent increase in fiscal year 2001 over fiscal year 2000 of full- time-equivalent staff of the Bureau of HIV/AIDS who administer programs under title XXVI. Title VI: Effective Date - Sets forth the effective dates for this Act and its amendments.
United States · United States Congress · 26 June 2000
Retirement Security Advice Act of 2000 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code to allow prohibited transaction exemptions under specified conditions to: (1) a fiduciary adviser's providing certain investment advice to an employee benefit plan or to a participant or beneficiary of such plan; (2) sale, acquisition, or holding of securities or other property (including any extension of credit associated with these) pursuant to such advice; and (3) direct or indirect receipt of fees or other compensation by the fiduciary adviser or an affiliate in connection with providing such advice.
United States · United States Congress · 26 June 2000
Truth in Regulating Act of 2000 - Provides that when a Federal agency publishes an economically significant rule, a chairman or ranking member of a committee of jurisdiction of either House of Congress may request the Comptroller General to review such rule. Defines "economically significant rule" to mean any proposed or final rule, including an interim or direct final rule, that may have an annual effect on the economy of $100 million or more or adversely affect in a material way the economy, a sector of the economy, productivity, competition, jobs, the environment, public health or safety, or State, local, or tribal governments or communities, or for which an agency has prepared an initial or final regulatory flexibility analysis. Requires the Comptroller General to submit a report on each rule reviewed, including an independent evaluation of: (1) the costs and benefits; (2) alternative approaches that could achieve the same goal more cost-effectively or that could provide greater net benefits, and if applicable, a brief explanation of any statutory reasons why such alternatives could not be adopted; (3) the regulatory impact analysis, federalism assessment, or other analysis or assessment prepared by the agency or required for the rule; and (4) the results of the evaluation and the implication of those results, including an evaluation of any changes from the proposed rule made by the agency in the final rule. Requires the Comptroller General to develop procedures for determining the priority and number of requests for review which give the highest priority to requests regarding a notice of proposed rulemaking and to requests regarding an interim final rulemaking. Authorizes appropriations for FY 2001 through 2003. Provides that this Act shall not apply to rules published after three years after its effective date.
United States · United States Congress · 22 June 2000
Amends the Internal Revenue Code to exclude, subject to a $3,000 maximum exclusion (double for a joint return), from gross income a capital gain dividend: (1) which is distributed by a regulated investment company; and (2) which is automatically reinvested by the company in the stock of such company with respect to which the dividend is distributed.
United States · United States Congress · 21 June 2000
Combined Fund Stability and Fairness Act - Amends chapter 99 (Coal Industry Health Benefits) of the Internal Revenue Code and the Surface Mining Control and Reclamation Act of 1977 to redefine the term "coal wage agreement" to include only the 1988 agreement which became effective on February 1, 1988, and any predecessor to the 1988 agreement. Redefines the term "signatory operator" in a similar manner (as a 1988 operator). Provides for a reduction in health benefit premiums to coal miners if there is a surplus in the Combined Benefit Fund. Provides for a refund of premiums paid to the Fund for certain small entities which are not 1988 agreement operators. Provides for the transfer of certain amounts of interest from the Abandoned Mine Reclamation Fund to the Combined Fund. Reduces Abandoned Mine Reclamation Fund fees. Extends the Abandoned Mine Reclamation Fee program for an additional six years. Authorizes appropriations for the transfer of $38 million from the 1950 United Mine Workers of America Pension Plan annually to the Combined Fund to cover any shortfall in the premium account of the Combined Fund.
United States · United States Congress · 15 June 2000
Milton Friedman Congressional Gold Medal Act - Authorizes the President to present, on behalf of Congress, a gold medal to Milton Friedman in recognition of his contributions to individual freedom and opportunity in American society through his exhaustive research and teaching of economics and his extensive writings on economics and public policy.
United States · United States Congress · 15 June 2000
Commends Ambassador Stephen S.F. Chen for his distinguished service to the Republic of China on Taiwan. Expresses appreciation to the Ambassador for his friendship with the people of the United States. Extends best wishes of Congress to him and his family on the occasion of his retirement.
United States · United States Congress · 14 June 2000
American Servicemembers' Protection Act of 2000 - Prohibits U.S. cooperation with the International Criminal Court (including restrictions on U.S. military participation in United Nations (UN) peacekeeping operations and the transfer of U.S. classified national security information, and the provision of U.S. military assistance, to the Court and its members). Authorizes the President to use all means necessary to bring about the release of U.S. military personnel and certain other persons held captive by or on behalf of the Court. Directs the President to report to the appropriate congressional committees on the degree to which each existing status of forces agreement with a foreign government, or other similar international agreement, protects U.S. military and other personnel from extradition to the Court Authorizes funds withheld from the U.S. share of assessments to the UN or other international organizations pursuant to the Admiral James W. Nance and Meg Donovan Foreign Relations Authorization Act, Fiscal Years 2000 and 2001 to be transferred to the Embassy Security, Construction and Maintenance Account of the Department of State. Terminates the requirements of this Act upon the United States becoming a party to the Court.
United States · United States Congress · 9 June 2000
Expresses the sense of the House of Representatives regarding the importance of responsible fatherhood. Declares the House's support for the National Fatherhood Initiative.
United States · United States Congress · 8 June 2000
Children's Internet Protection Act - Amends the Communications Act of 1934 to make an elementary or secondary school having computers with Internet access, or a library with one or more computers with Internet access, ineligible to receive universal services at discount rates unless the authority responsible for the administration of such school or library certifies to the Federal Communications Commission (FCC) that it: (1) has selected a technology for such computers which filters or blocks access to material that is obscene, child pornography, and material that is harmful to minors during computer use; and (2) is enforcing a policy to ensure the operation of such technology during any use of such computers by minors. Allows such authority to: (1) use a technology which filters other material deemed inappropriate for minors; and (2) disable such technology during adult use. Requires schools and libraries with filtering technology already installed to certify compliance with this Act during each annual program application cycle. Requires schools and libraries without such technology to certify during the first program year that they are undertaking the procurement of such technology, and for the second program year to certify that they are in compliance with such requirements. Makes any school or library which is unable to certify compliance in the second program year ineligible for universal services funding for that and any subsequent year until such school or library achieves certification (with a waiver if State or local rules or regulations or bidding requirements prevent the making of such certification). Makes each covered school or library not in compliance with such requirements ineligible for funding under the universal services support program and subject to enforcement actions by the FCC. Allows discounted universal service rates to be: (1) available only for services covered by FCC regulations on priorities for funding telecommunications services (including the Internet) that assign priority for available funds for the poorest schools; and (2) used for the purchase or acquisition of appropriate filtering or blocking products, but not for the purchase of unrelated software or other technology.
United States · United States Congress · 22 May 2000
Commends Israel for its decision to withdraw its forces from southern Lebanon and for taking risks for peace in the Middle East. Calls upon the United Nations Security Council to: (1) recognize Israel's fulfillment of its obligations under Security Council Resolution 425 and to provide the necessary resources for the United Nations Interim Force in Lebanon (UNIFIL) to implement its mandate under that resolution; and (2) insist upon the withdrawal of all foreign forces from Lebanese territory. Urges UNIFIL, in cooperation with the Lebanese armed forces, to gain full control over southern Lebanon, including by taking actions to ensure the disarmament of Hezbollah and all other such groups to eliminate all terrorist activity originating from that area. Appeals to the Government of Lebanon to grant clemency and assure the safety and rehabilitation into Lebanese society of all members of the South Lebanon Army and their families. Calls upon the international community to ensure that southern Lebanon does not once again become a staging ground for attacks against Israel and to cooperate in bringing about the reconstruction and reintegration of southern Lebanon. Recognizes Israel's right to defend itself and its people from attack and reasserts U.S. support for maintaining Israel's qualitative military edge to ensure Israel's long-term security. Urges all parties to reenter the peace process with the Government of Israel to bring peace and stability to all the Middle East.
United States · United States Congress · 19 May 2000
Historically Women's Public Colleges or Universities Historic Building Restoration and Preservation Act - Directs the Secretary of the Interior to award grants to historically women's public colleges or universities (institutions) for the preservation and restoration of historic buildings and structures on their campuses. Requires such grants to be awarded from appropriations for FY 2001 through 2005 under the National Historic Preservation Act. Sets forth: (1) grant conditions; (2) a 20 percent non-Federal funds matching requirement; and (3) a limitation on the total amount of such grants in a fiscal year. Requires such amount for FY 2001 to be distributed equally among the following institutions: (1) Mississippi University for Women; (2) Georgia College and State University; (3) University of North Carolina at Greensboro, North Carolina; (4) Winthrop University in Rock Hill, South Carolina; (5) University of Montevallo in Montevallo, Alabama; (6) Texas Woman's University in Denton, Texas; and (7) University of Science and Arts of Oklahoma in Chickasha, Oklahoma. Requires such amounts for FY 2002 through 2005 also to be distributed among such institutions if they remain eligible and wish to participate, on a uniform basis, for such fiscal years.
United States · United States Congress · 4 May 2000
Expresses the sense of the House of Representatives that the decision of a three-judge panel of the U.S. Court of Appeals for the Sixth Circuit striking down the Ohio State motto, "With God All Things Are Possible," is a misinterpretation and misapplication of the U.S. Constitution. Expresses the support of the House of Representatives for such motto and other State mottoes making reference to a divine power and for the decision of the Governor and the Attorney General of the State of Ohio to appeal the ruling.
United States · United States Congress · 4 May 2000
Save Our Surplus for Debt Reduction and Tax Rebate Resolution of 2000 - Expresses the sense of the House of Representatives that if the Office of Management and Budget, in its supplemental summary of the budget for FY 2001, projects an increase in the on-budget surplus from the projection for that surplus set forth in the President's budget submission for such fiscal year that: (1) is $16 billion or less for FY 2000, then such amount should be dedicated to reducing publicly- held debt; or (2) exceeds such amount for FY 2000, then $16 billion should be returned as a tax rebate distributed equally to every American household that paid Federal income taxes for taxable year 1998 and any excess should be dedicated to reducing such debt. Expresses the sense of the House that any individual receiving a tax rebate who desires to do so may return the check in order to reduce such debt.
United States · United States Congress · 13 April 2000
Digital Divide Access to Technology Act of 2000 - Amends the Internal Revenue Code to provide that computers and Internet access provided by an employer to employees shall be treated as a "de minimis fringe" benefit (and thus excluded from gross income) provided specified requirements are met.
United States · United States Congress · 12 April 2000
Provides for an adjournment of the House of Representatives from April 13 or 14, 2000, until May 2, 2000, and a recess or an adjournment of the Senate from April 13 or 14, 2000, until April 25, 2000.
United States · United States Congress · 12 April 2000
Expresses the sense of the Congress that: (1) the presence of brain activity and spontaneous cardiac activity should be considered conclusive evidence for all legal purposes of the presence of human life, without regard to age, health, defects, or condition of dependency; (2) the absence of such activity, other than an irreversible cessation of these activities, should not be considered conclusive evidence for legal purposes that a human life is not present; and (3) the Constitution protects all human life in the United States.
United States · United States Congress · 6 April 2000
Noncommercial Broadcasting Freedom of Expression Act of 2000 - Amends the Communications Act of 1934 to allow a nonprofit organization or entity to hold a noncommercial educational radio or television license (license) if the station is used primarily to broadcast material that such organization or entity determines serves an educational, instructional, or cultural purpose (such purposes) in that community, unless such determination is arbitrary or unreasonable. Prohibits the Federal Communications Commission (FCC) from: (1) imposing or enforcing any requirement on such licenses based on the number of hours of programming that serve such purposes; (2) preventing religious programming from being determined to serve one of such purposes; or (3) imposing or enforcing any other programming content requirement that is not imposed on a licensee, permittee, or applicant for a commercial radio or television license. Prohibits the FCC from establishing, expanding, or otherwise modifying requirements relating to the service obligations of noncommercial educational radio or television stations except by means of agency rulemaking.
United States · United States Congress · 6 April 2000
Date Certain Tax Code Replacement Act - Prohibits the imposition of any tax by the Internal Revenue Code: (1) for any taxable year beginning after December 31, 2004; and (2) in the case of any tax not imposed on the basis of a taxable year, on any taxable event or for any period after December 31, 2004. Excepts the: (1) tax on self-employment income (chapter 2 of the Code); (2) Federal Insurance Contributions Act (chapter 21 of the Code); and (3) Railroad Retirement Tax Act (chapter 22 of the Code). Establishes the National Commission on Tax Reform and Simplification to review: (1) the present structure and provisions of the Code; (2) whether the tax systems of other countries could provide more efficient and fair methods of funding government revenue requirements; (3) whether the income tax should be replaced with a tax imposed in a different manner or on a different base; and (4) whether the Code can be simplified, absent wholesale restructuring or replacement. Requires a Commission report to Congress on review results, with recommendations for Code reform and simplification. Terminates the Commission 90 days after such report. Authorizes appropriations (with interim funding). Declares that any new Federal tax system should be approved by Congress in its final form before July 4, 2004.
United States · United States Congress · 6 April 2000
Armed Forces Educational Relief Act of 2000 - Amends the Internal Revenue Code to exclude from gross income certain payments on student loans of members of the Armed Forces.
United States · United States Congress · 6 April 2000
Tax Refund Statute of Limitation Extension Act - Amends the Internal Revenue Code to extend the filing period for individual income tax refunds or credits.
United States · United States Congress · 6 April 2000
Constitutional Amendment - Requires any legislative measure changing the internal revenue laws to require the concurrence of two-thirds of the Members of each House voting and present, unless the legislative measure is determined not to increase the internal revenue by more than a de minimis amount. States that for the purposes of determining any increase in the internal revenue, there shall be excluded any increase resulting from the lowering of an effective rate of any tax. Permits Congress to waive such requirements when: (1) a declaration of war is in effect; or (2) the United States is engaged in military conflict which causes an imminent and serious threat to national security and is so declared by an adopted joint resolution. Prohibits any increase in the internal revenue enacted under such a waiver from being effective for longer than two years.
United States · United States Congress · 29 March 2000
Russian-American Trust and Cooperation Act of 2000 - Directs the President, until he certifies to Congress that the Government of the Russian Federation has ceased all operations at, removed all personnel from, and permanently closed the intelligence facility at Lourdes, Cuba, to: (1) not reschedule or forgive any outstanding bilateral debt owed by the Government of the Russian Federation to the United States; and (2) instruct the U.S. representative to the Paris Club of official creditors to use the U.S. vote to oppose rescheduling or forgiveness of any outstanding bilateral debt owed by such government. Requires the President to report periodically to specified congressional committees with respect to actions taken by the Government of the Russian Federation to terminate its presence and activities at the facility at Lourdes, Cuba., as well as any verification actions by Federal agencies.
United States · United States Congress · 29 March 2000
Worker Economic Opportunity Act - Amends the Fair Labor Standards Act of 1938 to exempt employee stock option, stock appreciation right, stock purchase, and similar employer-provided grants or rights programs from being included in overtime pay calculations, under specified conditions. Provides that employers have no overtime pay liability because of any employee stock options or similar programs prior to enactment of this Act.
United States · United States Congress · 29 March 2000
Health Coverage, Access, Relief, and Equity (C.A.R.E.) Act - Amends the Internal Revenue Code to: (1) allow as a limited refundable credit the amount paid for qualified health insurance; and (2) provide for the payment, by the Secretary of the Treasury, to an individual's health insurer of an amount equal to an individual's qualified health insurance credit advance amount.
United States · United States Congress · 23 March 2000
Directs the Comptroller General to conduct a comprehensive fraud audit of the Department of Education and report its results to specified congressional committees.
United States · United States Congress · 23 March 2000
Amends the National Trails System Act to provide that whenever any right-of-way is subject to certain interim use provisions for railroad rights-of-way, no such right-of-way may be developed for public use as a trail unless compensation for such use has been tendered to the person to whom the right-of-way would revert upon abandonment for railroad purposes.
United States · United States Congress · 22 March 2000
Project Exile: The Safe Streets and Neighborhoods Act of 2000 - Amends the Violent Crime Control and Law Enforcement Act of 1994 to direct the Attorney General to provide firearms sentencing incentive grants to eligible States that: (1) demonstrate that they have implemented firearms sentencing laws requiring that any person who uses or carries a firearm during and in relation to any violent crime or serious drug trafficking crime be sentenced to a term of imprisonment of not less than five years (without the possibility of parole) in addition to the punishment provided for such crime, or requiring that any person who possesses a firearm, having at least one prior conviction for a violent crime, shall be sentenced to five years' imprisonment (without the possibility of parole); or (2) can demonstrate that they have in effect an equivalent Federal prosecution agreement; and (3) demonstrate that they have or will implement a public awareness and community support program that seeks to build support for, and warns potential violators of, such firearms sentencing laws; and (4) provide assurances that they will coordinate with Federal prosecutors and Federal law enforcement agencies to promote Federal involvement and cooperation in the enforcement of laws within that State and will allocate resources in a manner calculated to reduce crime in the high-crime areas of the State. Sets forth allowable uses for such grants, including to: (1) support law enforcement agencies, prosecutors, courts, probation officers, correctional officers, the juvenile justice system, the improvement of criminal history records, or case management programs involving the sharing of information about serious offenders; (2) carry out such a public awareness and community support program; and (3) build or expand correctional facilities. Sets forth the allocation formula for grants, authorizes appropriations, and sets forth reporting requirements.
United States · United States Congress · 22 March 2000
United States-Southeastern Europe Democratization and Burdensharing Act of 2000 - Title I: United States Assistance for the Countries of Southeastern Europe - Authorizes the President to provide specified U.S. foreign assistance for political and economic reforms in the countries of southeastern Europe (Republic of Slovenia, the Republic of Croatia, Bosnia and Herzegovina, the Republic of Albania, the Former Yugoslav Republic of Macedonia, the Republic of Bulgaria, and Romania) and the Kosovo region of the Republic of Serbia. Prohibits such assistance (except humanitarian assistance) to the Republic of Serbia, except if the President determines that such government has undertaken steps to become democratic and ensure equal rights for all of its citizens. Title II: Assistance for Democracy Building in the Republic of Serbia and the Republic of Montenegro - Declares that the United States supports the development of democracy in Serbia and Montenegro and those who are committed to the building of democratic institutions, defending human rights, promoting rule of law, and fostering tolerance in society. (Sec. 204) Earmarks certain U.S. foreign assistance funds for democracy building in all regions of the Republic of Serbia (with a separate availability for Kosovo) and in the Republic of Montenegro. (Sec. 205) Prohibits U.S. foreign assistance to: (1) rebuild the civilian infrastructure in the Republic of Serbia; and (2) the Government of the Republic of Serbia, the Government of the Federal Republic of Yugoslavia (other than Montenegro), or individuals connected with these governments particularly if the governments are under the direction of Slobodan Milosevic, the Socialist Party of Serbia, or any other non-democratic party. (Sec. 206) Expresses the sense of Congress that political contacts between the U.S. officials and those who represent a genuine desire for democratic governance in the Republic of Serbia and the Republic of Montenegro should be developed through regular and well publicized meetings. Authorizes appropriations for a voluntary U.S. contribution to the Organization for Security and Cooperation in Europe (OSCE) and the OSCE Parliamentary Assembly. Title III: Assistance to the Republic of Montenegro - Declares that the United States supports the development in Montenegro of a market-based economy and a democratic government based on equal rights for all of its citizens, regardless of ethnic background. Earmarks a specified amount of U.S. foreign assistance funds for political and economic reforms in the republic of Montenegro. Title IV: Assistance to the Former Yugoslav Republic of Macedonia - Earmarks a specified amount of U.S. foreign assistance funds for economic and political reforms in the Former Yugoslav Republic of Macedonia. (Sec. 403) Earmarks specified amounts for: (1) the establishment and support of the faculty and programs of an American University for Southeastern Europe at Skopje, Macedonia, or at another suitable site there; (2) microenterprise credits and loans through existing programs funded by the United States in Macedonia; (3) the Trade and Development Agency for additional activities under the South Balkans Development Initiative and activities in support of related infrastructure projects in Macedonia, including those projects that, in cooperation with the Republic of Bulgaria and the Republic of Albania, would expedite completion of an East-West trade corridor across those countries; (4) foreign military assistance for the Former Yugoslav Republic of Macedonia; and (5) international military education and training (IMET) for the Former Yugoslav Republic of Macedonia. Title V: Equitable Burdensharing Requirement for Assistance for Southeastern Europe Region - Limits the total amount of U.S. foreign assistance to the countries of southeastern Europe, the Republic of Montenegro, and the Kosovo region of the Republic of Serbia to no more than 15 percent of the total amount of certain multilateral assistance provided to such countries and region. (Sec. 502) Urges the European Union member states to make a far greater effort to provide adequate numbers of personnel for the International Police in Kosovo so that the goal of an effective 4,700-officer International Police in Kosovo force is attained as soon as possible. Title VI: Policy Regarding Individuals Indicted by the International Criminal Tribunal for the Former Yugoslavia - Declares that it is U.S. policy to assist the International Criminal Tribunal for the Former Yugoslavia as fully as possible in its apprehension and prosecution of individuals indicted for war crimes (including Slobodan Milosevic), and to encourage other North Atlantic Treaty Organization (NATO) countries and other interested countries to do the same.
United States · United States Congress · 22 March 2000
Congratulates: (1) the people of Taiwan for the successful conclusion of presidential elections on March 18, 2000; (2) President Lee Teng-hui for his significant contributions to freedom and democracy on Taiwan; (3) President-elect Chen Shui-bian and Vice-President-elect Annette Hsiu-lien Lu for their victory. Expresses the sense of the House of Representatives that the People's Republic of China should abandon its provocative threats against Taiwan and undertake steps that would lead to a substantive dialogue, including a renunciation of the use of force against Taiwan and progress toward democracy, the rule of law, and protection of human and religious rights in the People's Republic of China. Affirms the provisions of the Taiwan Relations Act as the legal standard by which U.S. policy toward Taiwan shall be determined.
United States · United States Congress · 21 March 2000
Two Strikes and You're Out Child Protection Act - Amends the Federal criminal code to provide for mandatory life imprisonment (unless a death sentence is imposed) of a person convicted of a Federal sex offense in which a minor is the victim if the person has a prior sex conviction in which a minor was the victim.
United States · United States Congress · 15 March 2000
Helping to Improve Technology Education and Achievement Act of 2000 - Title I: Provisions Relating to Employment-Based Immigration - Amends the Immigration and Nationality Act to make employment-based visas available on a quarterly basis without regard to per-country limitations if unused visas are available. (Sec. 102) Directs the Secretary of Labor to take into account Internet recruiting in determining whether an employer has undertaken required efforts to recruit U.S. workers. (Sec. 103) Directs the Attorney General and the Secretary to establish an Internet-based system that will permit tracking of benefit filings required under such Act. Directs the Attorney General to conduct an on-line filing feasibility study. Directs the Attorney General and the Secretaries of Labor and Commerce to jointly establish a related Technology Advisory Committee. Title II: Provisions Relating to H-1B Nonimmigrants - Amends the Immigration and Nationality Act to increase available nonimmigrant H-1B specialty occupation visas for FY 2001 through 2003, with specified visa reservations for: (1) aliens with master's or higher degrees; and (2) institutions of higher education and other research organizations. Makes additional visas available for FY 1999 under specified conditions. (Sec. 202) Requires employers to file W-2 forms for H-1B employees. (Sec. 203) Provides one-year extensions of authorized H-1B stay pending specified status adjudications. Title III: Collection and Use of H-1B Nonimmigrant Fees - Amends the Immigration and Nationality Act to increase H-1B petition fees. (Sec. 302) Obligates specified amounts from the H-1B Nonimmigrant Petitioner Account for: (1) student loan forgiveness; (2) upward bound; and (3) regional skills training alliances. Eliminates obligations for job training. Decreases obligations for low-income scholarships. Amends the Higher Education Act to establish an educational loan forgiveness program for mathematics and science teachers. Amends the American Competitiveness and Workforce Improvement Act of 1998 to direct the Secretary of Commerce to provide matching grants to: (1) eligible entities for job skills training in specific industries; and (2) States for consortia planning assistance. (Sec. 306) Amends the Immigration and Nationality Act to increase certain H-1B administrative fees.
United States · United States Congress · 14 March 2000
Reserve Employer Tax Credit Act of 2000 - Amends the Internal Revenue Code to provide: (1) employers a business tax credit for a portion of compensation that was not paid with respect to members of the military reserves who were absent from work on qualified reserve duty; (2) a comparable credit for participating self-employed individuals; and (3) for the deduction of certain expenses paid or incurred by members of a Reserve component of the armed forces.
United States · United States Congress · 6 March 2000
Amends the Internal Revenue Code to expand the credit for expenditures to provide access to disabled individuals to include modifications enabling inter-city buses to meet Americans with Disabilities Act requirements.
United States · United States Congress · 1 March 2000
Expresses the sense of Congress, with respect to a proposed regulation on ergonomics by the Occupational Safety and Health Administration (OSHA), that: (1) Congress should support Federal regulations based solely on sound science and fact; (2) public comments should play a vital role in shaping OSHA's proposed regulation on ergonomics; and (3) adequate time must be provided for the public to review thoroughly a regulation of the magnitude and length of such proposed regulation on ergonomics.
United States · United States Congress · 16 February 2000
2002 Winter Olympic Commemorative Coin Act - Directs the Secretary of the Treasury to mint and issue five dollar gold coins and one dollar silver coins emblematic of the participation of American athletes in the 2002 Olympic Winter Games. Mandates that coin design be selected by the Secretary after consultation with: (1) the Commission of Fine Arts; (2) the United States Olympic Committee; and (3) Olympic Properties of the United States-Salt Lake 2002 (created and owned by the Salt Lake Organizing Committee). States that all surcharges from the coin sales ($35 for a $5 coin and $10 for a $1 coin) shall be distributed by the Secretary to: (1) Salt Lake Organizing Committee for the Olympic Winter Games of 2002; and (2) the United States Olympic Committee.
United States · United States Congress · 16 February 2000
Amends the National Defense Authorization Act for Fiscal Year 1998 to allow a new composite theoretical performance level established by the President for high-performance computers subject to certain export controls to take effect 30 (currently 180) days after the President reports to specified congressional committees setting forth the new level and its justification.
United States · United States Congress · 16 February 2000
Commends the Holy See for its strong commitment to fundamental human rights during its 36 years as a Permanent Observer at the United Nations (UN). Declares that Congress: (1) strongly objects to any effort to expel the Holy See from the UN as a state participant by removing its status as a nonmember state Permanent Observer; and (2) believes that any degradation of the status accorded to the Holy See at the UN would seriously damage the credibility of the UN. Expresses concern that any such degradation of status would seriously damage relations between the UN and member states that find in the Holy See a moral and ethical presence with which they can work effectively in pursuing humanitarian approaches to international problems.
![Official portrait of Rep. Armey, Richard K. [R-TX-26]](https://www.congress.gov/img/member/a000217_200.jpg)