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United States · Official source
1,243 records where Rep. Boner, William H. [D-TN-5] is listed as a sponsor, author, or other actor. Search with topics and years
United States · United States Congress · 8 May 1985
Designates the week beginning October 27, 1985, as National Alopecia Areata Awareness Week.
United States · United States Congress · 8 May 1985
Designates May 25, 1985, as Missing Children Day.
United States · United States Congress · 8 May 1985
Expresses the sense of the House of Representatives that the administration should comply with the automatic appropriation and earmarking provisions of the Wallop/Breaux Sport Fish Restoration Trust Fund. States that funds owed to the States from such Fund should not be withheld or delayed.
United States · United States Congress · 6 May 1985
Uniformed Services Former Spouses' Equity Act - Provides that a former spouse of a member of the uniformed services shall be entitled, unless expressly provided by a spousal agreement or court order, to an annuity: (1) equal to 50 percent of the retired or retainer pay of the member if married to the member throughout the creditable service of the member; or (2) equal to a pro rata share of 50 percent of such pay if not married to the member throughout the entire creditable service of the member. Requires that an election by a member not to participate, or to participate at a reduced level, in the Survivor Benefit Plan or to provide an annuity for a dependent child only must be made jointly with the member's spouse. Provides that such an election must be in writing. Allows a member who has a former spouse to jointly elect by a spousal agreement with such former spouse or as provided under a court order to provide a survivor to the former spouse or to waive such an annuity. Treats a former spouse as a spouse for purposes of eligibility as a beneficiary, computation of annuities, and reductions in retired or retainer pay under the Survivor Benefit Plan if the member elects such treatment. (Present law treats a former spouse as a person with an "insurable interest" subject to certain restrictions and requiring larger reductions in retired or retainer pay.) Establishes a 24-month period during which members who were already divorced before the effective date of this Act may elect to have a former spouse covered under the Survivor Benefit Plan. Provides that a former spouse's share of retired or retainer pay shall be based on the gross amount of such pay. (Present law bases such share on the net amount of such pay after specified deductions.)
United States · United States Congress · 6 May 1985
Amends rule I of the Rules of the House of Representatives to require that broadcasts of congressional proceedings include: (1) frequent, visual wide-angle coverage of the entire House Chamber on a uniform and regular basis when the House is in session; (2) Chamber coverage while Members are voting; and (3) periodic visual presentation of the running vote tally.
United States · United States Congress · 2 May 1985
Veterans' Housing and Memorial Affairs Amendments of 1985 - Directs the Administrator of Veterans Affairs to report to the Congress a plan to expand the national cemetery system in at least ten areas with the greatest need. Directs the Administrator to consider acquiring existing State cemeteries to meet such need. Gives contingent dates for the submission of the first such report. Amends provisions concerning national cemeteries and memorials to require that each grave marker in a national cemetery be upright. Provides an exception for individuals requesting flat markers. Requires the Administrator, no later than January 1, 1986, to designate for each cemetery in the National Cemetery System a section for graves with upright markers and a section for graves with flat markers. Directs the Administrator to establish a national cemetery in Merced County, California, on land which is donated by the Romero Ranch Company. Authorizes the Administrator to assist certain disabled veterans in acquiring a residence already adapted with special features deemed necessary due to the veteran's disability. Expresses the sense of the Congress that the one-percent loan origination fee charged by the Veterans Administration (VA) to veterans obtaining a home loan guaranteed by the VA should not be increased. Directs the President to request additional appropriations if he finds that additional funding for the VA home loan guarantee program is required.
United States · United States Congress · 2 May 1985
Veterans' Compensation Benefits Amendments of 1985 - Directs the Administrator of Veterans Affairs to establish a regional office of the Veterans Administration (VA) in each State, while maintaining its central office in the District of Columbia. Adds the loss or loss of use of one hand or foot or one lung to those extremities given special consideration in the determination of veterans' disability compensation. Expresses the sense of the Congress that payments by the VA to veterans as compensation for service-connected disabilities should remain exempt from Federal taxation, and that the President should reject any proposals to tax such payments. Raises the coverage of life insurance benefits for veterans under the Servicemen's Group Life Insurance program. Allows veterans who are members of the Retired Reserve as of January 1, 1986, to receive such increased coverage. Makes conforming changes to the Veterans' Group Life Insurance program, similarly granting members of the Individual Ready Reserve and the Inactive National Guard eligibility under such program. Makes eligible for certain veterans' benefits members of the National Guard or Air National Guard who perform full-time duty for training purposes after September 30, 1985. Makes former members of the National Guard or Air National Guard eligible if such member continuously served in such status for 181 days or more. Extends through September 30, 1988, the authority of the VA to operate a regional office in the Republic of the Philippines. Entitles surviving spouses of the Commandant of the Coast Guard to the same dependency and indemnity compensation rate as that accorded to surviving spouses of the chief of the other military services. Makes technical amendments to the Veterans' Benefits Improvement Act of 1984 and other Federal law.
United States · United States Congress · 30 April 1985
Distilled Spirits Tax Payment Act of 1985 - Amends the Internal Revenue Code to allow the transfer in bond between bonded premises of distilled spirits on which tax has not been paid or determined. Allows a bonded dealer to establish a distilled spirits plant. Sets forth requirements for the operation of a distilled spirits plant by a bonded dealer. Defines "bonded dealer" as any wholesale dealer who has elected to establish a distilled spirits plant and engages in the business of purchasing distilled spirits from the primary source of supply for resale exclusively at wholesale to independent retail dealers or other wholesale dealers. Provides that every proprietor or possesser and every person interested in the premises of a distilled spirits plant shall be jointly and severally liable for the taxes imposed on distilled spirits. Authorizes the Secretary of the Treasury to make an assessment for tax on distilled spirits not accounted for by a bonded dealer. (Present law limits such requirement to a distiller.) Provides that the credit for wine content and for flavors content shall be determined and allowable as a reduction in the rate of tax on the payment of tax by the proprietor of a distilled spirits plant, bonded dealer, or other taxpayer liable for the payment of the excise tax on such products. Allows a State or political subdivision which engages in the sale of distilled spirits to file monthly returns of taxes (rather than semimonthly). Provides that the exemption from the occupational tax shall not apply to a proprietor of a distilled spirits plant whose premises are used for operations of a bonded dealer. Sets forth certain transitional rules. Provides that no domestically produced or bottled spirits in the inventory of a bonded dealer on the effective date of this Act on which the Federal excise tax has been paid shall be subject to the filing of an excise tax return and the payment of excise tax.
United States · United States Congress · 30 April 1985
Designates August 18, 1985, as National Flowers-by-Wire Day.
United States · United States Congress · 29 April 1985
Designates the week beginning on April 13, 1986, as National Garden Week. Urges the wearing of garden flowers during that week as a symbol of appreciation for the contributions of the Nation's gardeners.
United States · United States Congress · 29 April 1985
Designates June 14, 1985, as Baltic Freedom Day.
United States · United States Congress · 29 April 1985
Recognizes the 20th anniversary of the enactment of the Older Americans Act of 1965, and reaffirms congressional support for such Act.
United States · United States Congress · 25 April 1985
Amends the Tariff Schedules of the United States to apply a uniform duty rate to imported bicycles and bicycle parts, tires, and tubes. Amends the Trade Act of 1974 to add bicycles and bicycle parts as articles that are not eligible for designation by the President for duty-free treatment. Provides that the duty rates imposed by this Act shall not apply to the existing suspension of duty on other specified bicycle parts.
United States · United States Congress · 25 April 1985
Expresses the sense of the House of Representatives that: (1) the Rural Electrification Program must continue to provide financing and technical assistance at reasonable cost; and (2) the people of the United States and Federal and State governmental agencies should commemorate the Rural Electrification Administration on its 50th anniversary.
United States · United States Congress · 25 April 1985
Expresses the sense of the Congress that the President should establish a task force of expert farmers to address the long-range concerns of the U.S. agricultural industry.
United States · United States Congress · 24 April 1985
Designates November 30, 1985, as National Mark Twain Day.
United States · United States Congress · 24 April 1985
Designates the month of March 1986 as National Hemophilia Month.
United States · United States Congress · 23 April 1985
Designates the week beginning July 8, 1985, as National Bowhunter's Week.
United States · United States Congress · 18 April 1985
Authorizes the President to call a White House Conference on Library and Information Services, to be held not later than 1989, to develop recommendations for improvement of such services and their public use. Requires that the Conference be planned and conducted by the National Commission on Libraries and Information Sciences. Authorizes the Librarian of Congress, the Director of the National Library of Medicine, and the Director of the National Agricultural Library, upon request, to detail personnel to the Commission. Requires the Conference to submit a final report to the President within 120 days following its close. Directs that the final report be made public, and within 90 days after receipt by the President, transmitted to the Congress with recommendations. Establishes an advisory committee to assist in planning and conducting the Conference. Includes among its appointed members the Secretary of Education and the Librarian of Congress. Authorizes appropriations as necessary.
United States · United States Congress · 18 April 1985
Expresses the sense of the Congress that the President should cancel his planned visit to the Bitburg Cemetery out of respect for the millions who suffered and died at the hands of the SS and the Nazis.
United States · United States Congress · 17 April 1985
Amends the Internal Revenue Code to establish an applicable test rate of nine percent for determining whether there is imputed interest in the case of seller-financed property. Permits a lower test interest rate of 80 percent of the Federal Treasury rate where such rates are lower than the nine percent test rate. Provides for a blended test rate for instances where the loan amount exceeds $4,000,000. Provides that in determining whether wraparound financing meets such testing rate, the test shall be applied to the net rate of interest on the seller's equity in the financing after deducting the existing third party financing. Authorizes the imputation of interest in seller-financed property sales of $4,000,000 or less of ten percent or 90 percent of the Federal Treasury rates, whichever is less, where the test interest rates have not been met. Allows for a blended imputed interest rate where the debt amount exceeds $4,000,000. Requires that all loan amounts from a single transaction or series of related transactions be aggregated for purposes of determining the loan amount. Provides that the imputed interest rules will not apply to assumptions of loans unless the terms and conditions of such debt obligations are modified in connection with the assumption. Repeals the provisions of the Code limiting the amount of interest expense a purchaser of personal use property may deduct for tax purposes. Excepts debt instruments arising from the sale or exchange of a residence from the imputed interest provisions where the obligor of the instrument uses the property as his other residence. Provides that the imputed interest rules shall not apply in the case of sales or exchanges of property where the borrowed amount does not exceed $4,000,000. Requires the interest on the obligation issued in connection with such sales or exchanges to be taken into account by both the buyer and the seller on the cash receipts and disbursement method of accounting unless both buyer and seller agree to use the accrual receipts and disbursement method of accounting.
United States · United States Congress · 4 April 1985
Renewable Energy and Conservation Transition Act of 1985 - Title I: Extension of Business Energy Credits - Amends the Internal Revenue Code to extend the energy investment tax credit for solar energy property from 1985 to 1990. Sets the amount of such credit during such period at 15 percent for low temperature solar property and 25 percent for all other solar property. Extends the energy investment tax credit for wind property from 1985 to 1988. Sets the amount of such credit at: (1) ten percent during 1986 and 1987; and (2) five percent during 1988. Extends the energy investment tax credit for geothermal property and biomass property from 1985 to 1988. Extends the energy investment tax credit for ocean thermal property from 1985 to 1990. Revises the definition of "solar property" for purposes of such tax credit. Sets forth special rules for geothermal equipment to qualify for such credit. Title II: Affirmative Commitment Rule to Extend the Business Credit for Certain Long-Term Projects - Extends the time period during which an affirmative commitment must be made in order for long-term energy projects to be eligible for the energy investment tax credit. Allows such extension: (1) from 1990 to 1993 for solar energy property; (2) from 1988 to 1990 for geothermal energy property; and (3) from 1985 to 1990 for hydroelectric generating property. Title III: Extension of Residential Energy Credits - Extends the residential energy income tax credit for solar renewable energy property from 1985 to 1990. Phases out such credit over such period of time. Provides that solar hot water systems and active space heating systems must meet certain additional standards in order to qualify for such credit. Extends the residential energy income tax credit for wind renewable energy property from 1985 to 1988. Phases out such credit over such period of time. Extends the residential energy income tax credit for geothermal renewable energy property from 1985 to 1988. Phases out such credit over such period of time. Revises the definition of geothermal deposits for purposes of such credit. Revises the definition of energy conservation expenditures for purposes of the residential energy income tax credit to limit the amounts taken into account to $700. Limits the energy conservation income tax credit to taxpayers with an adjusted gross income of less than $30,000. Title IV: Effective Date - Sets forth the effective date of this Act.
United States · United States Congress · 4 April 1985
Designates the week of May 18 through May 24, 1985, as National Food Bank Week.
United States · United States Congress · 4 April 1985
Expresses the sense of the Congress that the President should analyze the proposals of the President's Private Sector on Cost Control (Grace Commission) and submit to the Congress within 90 days a unified report and recommendations with respect to an identification of: (1) the 1,635 proposals of the Commission and the expected savings from each of them; (2) each recommendation that the President or executive branch already has implemented; (3) each remaining recommendation which can be implemented solely by the President or the executive branch and which the President supports; (4) each recommendation which can be implemented solely by the President or the executive branch and which the President opposes; (5) each recommendation requiring congressional action on which the Congress has taken action, and the expected savings from such action; (6) each recommendation which requires further congressional action and which the President supports; (7) each recommendation which requires further congressional action and which the President opposes; and (8) any other information regarding any recommendation which the President deems necessary or appropriate to transmit to the Congress.
United States · United States Congress · 3 April 1985
American Footwear Industry Recovery Act of 1985 - Limits the imports of nonrubber footwear into the United States to 450,000,000 pairs per 12 month period for eight years. Directs the Secretary of Commerce (the Secretary) to allocate the import limitations among foreign countries, taking into consideration: (1) average levels of imports for the period 1978 through 1982; (2) findings of unfair trade practices with respect to nonrubber footwear products; (3) recent market trends; and (4) such other considerations as the Secretary deems appropriate. Directs the Secretary and the Secretary of the Treasury to take all necessary actions to enforce this Act. Authorizes the Secretaries to issue such implementing regulations as necessary to effect the purposes of this Act and to enforce its provisions.
United States · United States Congress · 3 April 1985
Amusement Ride Safety Commission Joint Resolution - Establishes a National Commission on Amusement Ride Safety to conduct an investigation of the scope and adequacy of safety measures employed to protect the public from unreasonable risks of injuries from amusement rides. Directs the Commission to review; (1) Federal, State, and local laws; (2) voluntary safety standards; and (3) self-regulation measures. Directs the Commission to determine the uniformity of application and quality of enforcement of such laws, standards, and self-enforcement mechanisms. Directs the Commission to transmit to the President and the Congress a final report, not later than 18 months after enactment of this resolution. Grants the Commission the power to hold hearings, subpoena witnesses, and order any person to give testimony by deposition.
United States · United States Congress · 3 April 1985
Designates the week beginning September 22, 1985, as National Adult Day Care Center Week.
United States · United States Congress · 3 April 1985
Designates the week of June 23 through June 29, 1985, as Helen Keller Deaf-Blind Awareness Week.
United States · United States Congress · 2 April 1985
Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to eliminate the benefit disparity between those born before 1916 and those born after 1916 which was effected by the enactment of the Social Security Amendments of 1977. Directs the Secretary of Health and Human Services to recompute the primary insurance amount so as to take into account the amendments made by this Act and to pay to any individual so entitled any additional lump sum amount to which such individual is entitled by reason of this Act. Prohibits the recomputation from reducing any individual's benefit.
United States · United States Congress · 2 April 1985
Provides that, for taxable years prior to 1985, rural letter carriers are permitted to compute the amount of the deduction for the use of their automobile in performing services involving the collection and delivery of mail on a rural route by: (1) using the amount received as equipment maintenance allowances from the United States Postal Service; or (2) using the form entitled "Worksheet for Use of Rural Carrier in Reporting Equipment Allowance and Claiming Transportation Expense Deduction." Provides that, for taxable years beginning after 1984, rural letter carriers are permitted to compute the amount of their deduction for use of their automobile in performing such services: (1) by using a standard mileage rate for all such miles of such use equal to 150 percent of the basic standard rate; or (2) by calculating the equipment allowance deduction equal to the operating expenses. Removes the 50 percent of business use limitation contained in the Internal Revenue Code for rural letter carriers who claim the investment tax credit and the depreciation deduction for their automobiles.
United States · United States Congress · 2 April 1985
Military Chaplains Faith Balance Act of 1984 - Directs the Secretary of Defense to increase the representation of underrepresented religious faiths among armed forces chaplains.
United States · United States Congress · 2 April 1985
Designates September 1985 as Pediculosis Prevention Month.
United States · United States Congress · 1 April 1985
Designates the month of September 1985 as National Sewing Month.
United States · United States Congress · 28 March 1985
Designates the week beginning September 15, 1985, as National Dental Hygiene Week.
United States · United States Congress · 28 March 1985
Designates the month of October 1985 as National Make-A-Wish Month.
United States · United States Congress · 26 March 1985
Recognizes the pause for the Pledge of Allegiance as part of the celebration of National Flag Day and urges all Americans to participate by reciting the Pledge in unison at a specified time on that day.
United States · United States Congress · 25 March 1985
Designates July 19, 1985, as National P.O.W./M.I.A. Recognition Day.
United States · United States Congress · 25 March 1985
Designates May 1985 as Very Special Arts U.S.A. Month.
United States · United States Congress · 21 March 1985
Directs the Postal Service to establish a program under which change-of-address forms may be transmitted to appropriate State election authorities for voter registration purposes. Directs the Postal Service to prescribe regulations under which a State may participate in such program. Authorizes appropriations.
United States · United States Congress · 21 March 1985
Commemorates May 18, 1985, as the 20th anniversary of the Head Start Program. Expresses the sense of the Congress that: (1) the Head Start Program has been cost-effective and successful; and (2) congressional commitment to such program is reaffirmed.
United States · United States Congress · 20 March 1985
Labor-Management Notification and Consultation Act of 1985 - Prohibits any employer (i.e. any business with 50 or more employees) from ordering a plant closing or permanent layoff until 90 days after the employer serves written notice of a proposal to issue such an order to: (1) the representative of the affected employees or, if none, to each affected employee; and (2) the Federal Mediation and Conciliation Service. Provides for reduction of such notification period if the Service determines that unavoidable business circumstances prevent the employer from withholding such closing or layoff until the end of such period. Provides for extension of such notification period thus prohibiting the ordering of such closing or layoff while the employer is subject to an order to continue to consult. Prohibits an employer from ordering a plant closing or permanent layoff unless the employer has: (1) met with representatives of the affected employees with respect to a proposal to order such closing or layoff; and (2) consulted in good faith with such representative for the purpose of agreeing to a mutually satisfactory alternative to or modification of such proposal. Makes such obligation to consult commence on the date of notice and continue until the end of the 90-day notification period. Provides that such consultation period shall be extended if the Service determines that the employer has failed to comply with such consultation requirements. Authorizes the Service to renew any such extension imposed. Requires the employer to disclose to the affected employees' representative information necessary for thorough evaluation of: (1) the proposal to order the closing or layoff; and (2) any alternatives or modifications suggested to such proposal. Authorizes the Service to issue protective orders to prevent disclosure of information which could compromise the employer's competitive position. Sets forth provisions for the administration and enforcement of requirements under this Act. Provides for: (1) assistance by the Service to employers, employee representatives, affected employees, State employment services, and other State and local officials; (2) investigations and injunctive actions by the Department of Labor; (3) civil actions against employers; and (4) civil actions against representatives of employees. Provides that the rights and remedies provided to employees by this Act are in addition to any other contractual, statutory, or other legal rights and remedies of the employees. Expresses the sense of the Congress that employers who, because affected employees do not have a representative, are not required to comply with the consultation and disclosure requirements under this Act should consult with and disclose information to such employees in order to reach a mutually satisfactory alternative or modification of the proposal to order the closing or layoff. Establishes a National Commission on Plant Closings and Worker Dislocation. Requires the Commission to report to the President and the Congress within 12 months of the appointment of members. Terminates the Commission 30 days after such report. Authorizes appropriations for the Commission.
United States · United States Congress · 20 March 1985
Designates the week of October 20 through October 26, 1985, as Lupus Awareness Week.
United States · United States Congress · 19 March 1985
Textile and Apparel Trade Enforcement Act of 1985 - Limits the total quantity of 1985 imports of textiles and textile products from a major exporting country to the lesser of an amount equal to 101 percent: (1) of the total quantity of textile products imported from such country if the total had increased by six percent annually (one percent annually for wool products) during 1981 through 1984; or (2) if the United States has an agreement with such country providing for an annual growth rate of less than six percent, of the total quantity of such products from such country imported during 1984. Limits the total quantity of 1985 imports of textiles and textile products from an exporting country to an amount equal to the total quantity of such products imported from such country during 1984 plus: (1) 15 percent of such quantity in the case of a category that is not an import sensitive category; or (2) one percent in the case of an import sensitive category. Provides for changing the classification of a country, except for a Caribbean country, from an exporting country to a major exporting country if the total textile imports from such country equals or exceeds one and one-quarter percent of all textiles imported into the United States. Sets forth a formula for adjusting the growth of textile imports annually. Sets forth certain minimum quantities of textile imports that all countries shall be allowed to export to the United States. Requires the Secretary of Commerce to enforce this Act. Directs the Secretary, within six months of enactment of this Act, to establish an import licensing system under which an importer of textiles will be required to present an import permit as a condition of entry of such textiles. Directs the President to report to the Congress annually on the administration of this Act.
United States · United States Congress · 19 March 1985
Amends the Agriculture and Food Act of 1981 to provide that a buyer in the ordinary course of business who buys farm products from a seller engaged in farming operations shall take free of any seller-created security interest even though the buyer knows of its existence, unless within 12 months before the sale the buyer: (1) received notice of the security interest and of any payment obligations imposed by the secured party as conditions for waiver or release of the security interest and (2) has failed to perform such obligations. Sets forth parallel provisions for commission merchants or selling agents.
United States · United States Congress · 19 March 1985
Designates April 24, 1985, as National Day of Remembrance of Man's Inhumanity to Man (especially for remembering the Armenian genocide in Turkey).
United States · United States Congress · 19 March 1985
Designates the month of June 1985 as Youth Suicide Prevention Month.
United States · United States Congress · 19 March 1985
Directs the President to designate May 1985 as Older Americans Month.
United States · United States Congress · 7 March 1985
Anti-Apartheid Act of 1985 - Prohibits any U.S. person from making any loan to South Africa or to any organization owned or controlled by South Africa. Excludes from such prohibition a loan for any educational, housing, or health facility which: (1) is available to everyone on a nondiscriminatory basis; and (2) is located in an area accessible to all population groups. Declares that such prohibition shall not apply to loans for which an agreement is entered into before enactment of this Act. Directs the President to issue regulations prohibiting U.S. persons from making any investment (including bank loans) in South Africa. Excludes from such prohibition: (1) an investment which consists of earnings derived from a business enterprise in South Africa established before enactment of this Act and which is made in that business enterprise; or (2) the purchase of certain securities in such business enterprises. Prohibits any person, including U.S. banks, from importing into the United States any gold coin minted in or offered for sale by South Africa. Authorizes the President to waive the prohibitions against investments in South African businesses and against importing South African gold coins if: (1) the Government of South Africa meets at least one of seven conditions; (2) the President submits to the Congress a determination that such conditions are met; and (3) a joint resolution is enacted approving such determination. Authorizes the President to extend the waivers. Provides for expedited consideration of such joint resolution. Amends the Export Administration Act of 1979 to prohibit exporting computers, computer software, or goods or technology intended to service computers to or for use by South Africa or any organization owned or controlled by South Africa. Excludes from such prohibition donations of computers to primary and secondary schools. Declares that certain termination provisions of the Export Administration Act of 1979 shall not apply to such prohibition. Provides for enforcement of this Act. Sets forth penalties for violations of this Act. Directs the President to attempt to persuade through negotiations other countries to adopt restrictions on new investment in South Africa, on bank loans and computer sales to South Africa, and on the importation of krugerrands. Directs the President to submit annual reports to the Congress on the status of negotiations. Terminates the provisions of this Act and all the regulations issued to carry out this Act upon enactment of a joint resolution approving a determination submitted by the President to the Congress that apartheid in South Africa has been abolished.
United States · United States Congress · 7 March 1985
District Heating and Cooling Tax Incentives Act of 1985 - Amends the Internal Revenue Code to allow an investment tax credit for district heating or cooling property. Defines "district heating or cooling property" as any equipment or other property used as an integral part of a district heating or cooling system. Exempts district heating or cooling property which is transferred to a governmental unit or tax-exempt organization from the recapture rules relating to prohibited dispositions of investment tax credit property. Treats district heating or cooling property as depreciable personal property for purposes of tax rules relating to the recapture of excess depreciation. Exempts district heating or cooling property from classification as ten- or 15-year public utility property for purposes of accelerated depreciation under the accelerated cost recovery system. Excludes obligations for local district heating or cooling facilities from the volume cap on private activity bonds.
United States · United States Congress · 7 March 1985
Amends the Internal Revenue Code to extend to January 1, 1992, the termination date for the deduction for expenses incurred in connection with the elimination of architectural and transportation barriers to the handicapped and the elderly.