The world's political record
Person
![Official portrait of Rep. Boulter, Beau [R-TX-13]](https://www.congress.gov/img/member/b000666_200.jpg)
United States · Official source
486 records where Rep. Boulter, Beau [R-TX-13] is listed as a sponsor, author, or other actor. Search with topics and years
United States · United States Congress · 18 December 1987
Requires the Secretary of Commerce to ensure that no member of the armed forces, civilian employee of the Department of Defense, or dependent of such member or employee is excluded from any decennial census based on such member or employee being assigned to a post outside the United States.
United States · United States Congress · 16 December 1987
Designates the period of February 8 through February 14, 1988, as National Burn Awareness Week.
United States · United States Congress · 14 December 1987
Freedom Fighter Assistance Act of 1987 - Title I: Findings and Purpose - Finds that the actions of Communist governments have caused massive suffering and tens of millions of deaths, and that indigenous freedom fighter movements around the world are working to rid their countries of Communist governments. Declares that it is the purpose of this Act to establish as U.S. policy the provision of effective military and economic assistance to such movements. Title II: Aid to Freedom Fighters, and United States Relations with Certain Communist Governments - Authorizes the Secretary of Defense to provide military, humanitarian and other forms of assistance to such movements and to coordinate efforts among other nations to provide such assistance. Authorizes the Secretary of State to promote democratic electoral processes, democratic training programs and institution-building, and individual rights and freedoms in countries in which freedom fighter movements deserving of U.S. assistance exist, and to seek to coordinate such efforts among other nations. Bans assistance to any movement demonstrating a consistent pattern of proven gross violations of human rights, unless the assistance will directly benefit the needy people in the country in question. Permits the President to waive such prohibition if he finds that a significant improvement in the movement's human rights record has occurred. Urges the President to consider suspending diplomatic and trade relations with the governments of countries in which such movements exist. Requires that the Secretary of Defense annually transmit to the Congress: (1) a report on the degree to which freedom fighter movements receiving assistance under this Act respect and observe internationally recognized human rights; and (2) a report on the number of Soviet and Soviet-bloc personnel stationed in other countries, as well as the amount and type of Soviet assistance provided to those countries. Permits the Secretary to submit both a classified and nonclassified version. Authorizes appropriations. Leaves open the possibility of alternative means of assistance. Title III: Revising the Conditions for United States Assistance to Communist Governments - Amends the Foreign Assistance Act of 1961 to permit a waiver of the prohibition against the provision of U.S. assistance to a Communist country if the President finds and reports to the Congress that the government of the recipient country is making substantial progress toward: (1) holding free and fair elections; (2) ceasing maintenance of a centrally planned economy based on principles of Marxism-Leninism; (3) respecting human rights; (4) granting religious freedom; (5) eliminating forced labor; and (6) removing all foreign troops and advisors. Allows each presidential waiver to be applicable for not more than 12 months at a time. Adds the following Communist countries to the list of nations classified as countries under such Act: Guyana; Afghanistan; Laos, Ethiopia; South Yemen; Angola; Benin; Cambodia; Congo; Mozambique; Nicaragua; and Suriname. Amends the Export-Import Bank Act of 1945 to require that the conditions listed above for a waiver of the prohibition on U.S. assistance to Communist countries also apply with respect to Export-Import Bank assistance. Title IV: Definitions - Defines "freedom fighter movement" as an organization or organizations composed primarily of persons indigenous to a Communist country seeking to overthrow the government of that country, or to make a significant alteration in the policies or structure of such government, and which meets specified conditions. Defines "Communist country."
United States · United States Congress · 11 December 1987
Designates the period of June 11 through June 18, 1988, as National Dairy Goat Awareness Week.
United States · United States Congress · 10 December 1987
Designates May 1988 as National Digestive Disease Awareness Month.
United States · United States Congress · 10 December 1987
Designates the week of May 1 through May 7, 1988, as National Older Americans Abuse Prevention Week.
United States · United States Congress · 10 December 1987
Designates April 28, 1988, as National Day of Remembrance of the 749 American Victims of Operation Tiger. (Operation Tiger was the code name for the rehearsal of the D-Day invasion in World War II.)
United States · United States Congress · 10 December 1987
Designates the week of April 17, 1988, as Crime Victims Week.
United States · United States Congress · 9 December 1987
Amends the Federal Financing Bank Act of 1973 to state that specified loan guarantee agreements between the Rural Electrification Administration and the Federal Financing Bank shall remain in effect, notwithstanding their effective dates, until superseded by other such agreements.
United States · United States Congress · 8 December 1987
Expresses the sense of the Congress that, in celebration of the millennium of the Christianization of Kievan-Rus', the Soviet Union should: (1) comply with its international obligations and allow Christians to practice their faith without harassment; (2) grant a general amnesty for all Christians who have been imprisoned because of their religious beliefs; (3) allow religious believers to practice their faith freely; (4) permit unlimited publication, distribution, and importation of religious materials; and (5) allow closed churches to reopen, new churches to be built, and theological seminaries to open or expand.
United States · United States Congress · 2 December 1987
Omnibus Public Lands Act of 1987 - Title I: Phillips County, Montana - Authorizes the Secretary of the Interior to take necessary actions to exchange specified lands with Phillips County, Montana. Title II: Veteran, Wyoming Townsite - Directs the Secretary of the Interior to amend the survey and plat for the town site of Veteran, Wyoming, and to patent specified lands to Goshen County. Title III: Land Exchange, Transfer, and Release of Restrictions in the State of Utah - Authorizes an exchange of lands between Farmington City, Utah, and the Secretary of Agriculture. Directs the Secretary of the Interior to transfer specified lands to Kanab City, Utah. Title IV: Payette National Forest - Authorizes the Secretary of Agriculture to exchange National Forest System lands with lands in Idaho to acquire ranger facilities in the Payette National Forest, subject to specified conditions concerning the standard of facilities, their value, and rights-of-way. States that such a transfer does not require an environmental impact statement. Title V: Oregon Trail - Authorizes the establishment of the End of the Oregon Trail National Historic Site in Clackamas County, Oregon. Requires the Secretary of the Interior to conduct an environmental assessment of the Proposed Flagstaff Hill National Monument Preliminary Site Plan. Title VI: Conveyance of Lands in Clark County, Nevada - Directs the Secretary of the Interior to convey specified lands to the Catholic Diocese of Reno/Las Vegas, Nevada, for administrative cost. Reserves a right-of-way and construction easement to the United States. Title VII: Conveyance to Las Vegas YMCA - Directs the Secretary of the Interior to convey specified lands to the YMCA of Las Vegas, Nevada.
United States · United States Congress · 17 November 1987
Raoul Wallenberg Monument Resolution - Authorizes the Raoul Wallenberg Tribute Committee to establish a monument to honor Raoul Wallenberg on Federal land in the District of Columbia or its environs. Prohibits the United States from paying any expense of the establishment of the monument.
United States · United States Congress · 17 November 1987
Designates the week of February 7 through February 13, 1988, as National Child Passenger Safety Awareness Week.
United States · United States Congress · 10 November 1987
Expresses the sense of the Congress that the President, the Secretary of State, and the Permanent Representative of the United States to the United Nations should be commended for, and should continue, their efforts to place Cuba on the human rights agenda of the United Nations. Commends specified countries for their votes in favor of considering human rights violations in Cuba. Urges specified countries to reconsider their positions with respect to this issue. Urges the United States to: (1) take the votes into account in determining U.S. bilateral and other assistance to all countries which are members of the United Nations Human Rights Commission; and (2) continue to emphasize how other countries vote on fundamental issues, such as human rights, in determining financial support for the United Nations and for the Commission. Urges the Commission to include among the highest priorities of its human rights agenda at its 44th session in Geneva, Switzerland, in 1988, consideration of human rights violations in Cuba.
United States · United States Congress · 5 November 1987
Urges Nicaragua to fulfill its commitments under the August 7, 1987, Central American Peace Agreement through: (1) democratization, to include actions such as lifting the state of emergency, reinstating due process and fair trials, ending torture, ensuring freedom of religion, and ensuring the rights of all Nicaraguans, including campesinos, Indians, and Creoles; (2) national reconciliation and cessation of hostilities, including negotiations with the Nicaraguan resistance; and (3) amnesty for political prisoners and armed opposition to the Government.
United States · United States Congress · 4 November 1987
Designates the week of May 8 through May 14, 1988, as National Tuberous Sclerosis Awareness Week.
United States · United States Congress · 29 October 1987
Expresses the opposition of the House of Representatives to the continued control of the cathedral in Vilnius, Lithuania, by the Soviet Union. Calls upon the President, the Secretary of State, and Members of Congress visiting the Soviet Union to raise the issue of the cathedral's return to the Roman Catholic Church in meetings with Soviet officials. Urges U.S. representatives to speak out forcefully for such a return at international human rights forums. Voices the House of Representatives' support to the Lithuanian people in their efforts to secure basic religious freedoms and the return of the cathedral. Urges the Soviet Government to allow Roman Catholics to worship at the cathedral and to return it to Roman Catholic Church control before the end of 1988.
United States · United States Congress · 28 October 1987
Grants a Federal charter to the National Academies of Practice, honoring persons of the health care professions.
United States · United States Congress · 28 October 1987
Goose, Gander, and Sauce Act of 1987 - Declares that the pay of any person employed by the United States is subject to garnishment, execution, levy, attachment, and other legal process in the same manner as persons not employed by the United States.
United States · United States Congress · 27 October 1987
Amends the Internal Revenue Code to reduce from 28 to 15 percent the maximum income tax rate applicable to the long-term capital gains of individuals. Excludes capital gains from the phaseout affecting personal exemptions and the 15 percent income tax rate.
United States · United States Congress · 14 October 1987
Calls upon the Government of the Soviet Union to: (1) grant to all those who wish to join spouses in the United States permission to emigrate with their family members to the United States; and (2) give special consideration to such cases that have remained unresolved for many years.
United States · United States Congress · 14 October 1987
Requires the Clerk of the House of Representatives and the Secretary of the Senate, jointly and every 30 days, to determine the aggregate amount of expenditures made by the Congress which are attributable to the House Select Committee to Investigate Covert Arms Transactions with Iran and the Senate Select Committee on Secret Military Assistance to Iran. Requires the Clerk and Secretary, in making such determination, to include: (1) all expenditures made by the Select Committees; (2) all expenditures in support of the activities of the Select Committees which have been made by the Architect of the Capitol, the Capitol Police, the Clerk of the House, the Secretary of the Senate, the Congressional Research Service, or any other congressional support entity; (3) the pro rata personnel costs attributable to the time which congressional staff devoted to Select Committee activities; and (4) any other expenditures made by the Congress which are attributable to Select Committee activities. Requires each determination to be made available to the public. Makes this resolution effective until the Clerk and the Secretary report to their respective Houses that no further costs will be incurred which are attributable to the Select Committees.
United States · United States Congress · 13 October 1987
Omnibus Taxpayers' Bill of Rights Act - Requires the Secretary of the Treasury (Secretary) to prepare a statement setting forth in nontechnical terms: (1) the rights and obligations of a taxpayer and of the Internal Revenue Service (IRS) during a tax audit; (2) the procedures by which a taxpayer may appeal adverse decisions, prosecute refund claims, and file complaints; and (3) the procedures that the IRS may use in enforcing revenue laws. Directs the Secretary to transmit drafts of such statement to specified congressional committees and to distribute the final statement to all taxpayers receiving annual tax filing forms from the IRS. Requires the IRS, upon taxpayer request, to conduct any interview regarding the determination or collection of any tax at a reasonable time and place convenient to the taxpayer and to the IRS, and to permit the taxpayer, at his or her own expense, to record the interview. Authorizes the IRS interviewer to record such interview if the taxpayer has been given prior notice and is provided, upon request and payment of reproduction costs, with a transcript of the recording. Requires the interviewer to explain to the taxpayer the audit process, including the taxpayer's rights with respect to the process. Requires the Secretary to abate any penalty or interest imposed on any deficiency attributable to erroneous advice in writing given to a taxpayer by an IRS officer or employee in response to such taxpayer's specific inquiry. Authorizes the IRS Ombudsman, upon application filed by a taxpayer, to issue a Taxpayer Assistance Order if, in the determination of the Ombudsman: (1) the taxpayer is suffering or is about to suffer from an unusual or irreparable loss as a result of the manner in which the internal revenue laws are being administered by the Secretary; and (2) the Secretary has failed to carry out any of his or her duties or has violated any provision of law. Allows the terms of a Taxpayer Assistance Order to require the Secretary to release property of the taxpayer levied upon or to cease or refrain from certain actions. Requires the Secretary to obey any Taxpayer Assistance Order issued by the Ombudsman. Directs the Secretary, within 90 days of this Act's enactment, to issue regulations with respect to Taxpayer Assistance Orders, including provisions to assure full, fair, and impartial due process for affected taxpayers. Amends the Inspector General Act of 1978 and other Federal law to establish within the Department of the Treasury an Office of Inspector General. Transfers to such Office the existing audit and investigation units of the Department. Sets forth criteria with respect to: (1) the authority of the Inspector General to conduct an investigation; and (2) the authority of the Secretary in cases of audits or investigations requiring access to information of a sensitive or confidential nature. Allows the Secretary to prohibit investigations under specified circumstances. Restricts disclosure by the Inspector General of tax returns and return information. Prohibits records of tax enforcement results from being used to evaluate certain IRS personnel or to impose or suggest production quotas. Requires district directors to certify compliance with this mandate on a monthly basis. Requires the Secretary to certify that a rule proposed by the IRS is substantially the only alternative that meets the mandate of the relevant statute in order for the rule to be considered an interpretative rule (and thereby not subject to analyses under the Regulatory Flexibility Act). Amends the Regulatory Flexibility Act to require regulatory flexibility analyses to include consideration of both the direct and indirect beneficial and negative effects of a proposed or final rule. Amends the Internal Revenue Code to direct the Secretary, with limited exceptions, to send a preliminary letter of deficiency to a taxpayer prior to the mailing of a deficiency notice. Specifies required contents for tax due notices and deficiency notices, including the basis of the deficiency and a breakdown of the total amount into tax, interest, and penalty. Directs the Secretary, within 90 days of this Act's enactment, to issue regulations requiring all IRS personnel to explain and support their position in assessing any penalties or additions to tax. Requires the Comptroller General to study IRS procedures with respect to such assessments and to present findings to specified congressional committees no later than December 31, 1988. Authorizes the Secretary to enter into a binding agreement with a taxpayer under which the taxpayer may pay tax liability in installments if the Secretary determines that such an agreement will facilitate collection of the liability. Permits the Secretary, after proper notice and a hearing, to modify or annul the agreement upon the finding that the financial condition of the affected taxpayer has significantly changed. Renders such an agreement nonbinding if the taxpayer fails to pay any installment or any other tax liability when due. Extends from ten to 30 days the period between the required notice to a person who neglects or refuses to pay tax liability and a levy on such person's salary, wages, or other property. Specifies information that must be incorporated in such notice, including possible alternative actions and the appropriate appeals procedures. Adds to the circumstances triggering termination of such a levy: (1) an agreement between the taxpayer and the Secretary for payment of the liability; and (2) the Secretary's determination that the taxpayer's financial condition precludes enforceability of the liability. Revises the list of property exempt from levy to: (1) increase the exempt amount permitted for certain personal effects, the property of a business, and wages; (2) add an exemption for certain deposits in qualified institutions; and (3) provide an express exemption, except under limited circumstances specified in this Act, for the taxpayer's principal residence, a motor vehicle used by the taxpayer as the primary means of transportation to work, and any tangible personal property essential to the operation of the taxpayer's business in cases when a levy would prevent the taxpayer from carrying on such business. Prohibits a levy on any property when levy and sales expenses would exceed either the liability for which the levy is made or the fair market value of the levied property. Permits the Secretary to demand surrender of bank accounts only after 21 days in escrow have passed since service of the notice of levy on the accounts. Sets forth situations in which the Secretary must release a levy. Applies to jeopardy levies the administrative and judicial review procedures currently applicable to jeopardy assessments. Permits a taxpayer to bring a civil action against the United States in the Tax Court for judicial review of jeopardy levies and assessments. (Under current law an action for judicial review of jeopardy assessments may be filed only in district court.) Increases the time during which a taxpayer may petition for such review. Describes the jurisdictional requirements to be applied to such actions. Allows an administrative appeal of tax liens. Grants to the Tax Court exclusive jurisdiction to enjoin premature assessments if the taxpayer has filed a timely petition for review. Provides for review of such injunctive orders by the U.S. Court of Appeals. Grants to the Tax Court jurisdiction to enforce payment by the Secretary of refunds of overpayment and interest to taxpayers. Places on the Secretary the burden of proof of justifying any failure to refund, credit, or offset relevant amounts with respect to a taxpayer. Entitles a prevailing taxpayer to: (1) an interest rate of 120 percent of the overpayment rate with respect to refunds; and (2) reasonable litigation costs. Grants to the Tax Court jurisdiction to: (1) review jeopardy assessment sales of assets; and (2) redetermine interest under certain circumstances when a taxpayer claims an overpayment of the interest. Vests in the Tax Court original jurisdiction over any civil action against the Secretary for the recovery of any tax, additions to tax, and penalties with respect to income, estate, gift, and certain excise taxes. Authorizes an award of reasonable litigation costs to the prevailing party in proceedings by taxpayers before the Internal Revenue Service. Permits a taxpayer to bring a civil action in district court for actual damages resulting from the failure of any Federal officer or employee to release a tax lien on the taxpayer's property. Permits a civil cause of action in district court for damages resulting from the careless, reckless, or intentional disregard of internal revenue laws by any Federal officer or employee. Denies damage awards in cases of contributory negligence. Authorizes a damage award, to a $10,000 maximum, to the United States in cases of frivolous or groundless claims by a taxpayer. Amends the Internal Revenue Code to prescribe criminal penalties for: (1) any investigation or surveillance authorized or conducted by an officer or employee of the United States in connection with Federal tax laws that inquires into the beliefs, associations, or activities of any individual or organization; or (2) the maintenance of any records containing information derived from such an investigation. Establishes in the Internal Revenue Service the Office for Taxpayers Services, under the supervision of an Assistant Commissioner of Internal Revenue. Directs this Assistant Commissioner to: (1) be responsible for telephone, walk-in, and educational services, and for the design and production of tax and information forms; and (2) prepare annually, for presentation to specified congressional committees, a joint report (with the Chief Problem Resolution Officer for the IRS) on the quality of taxpayer services.
United States · United States Congress · 13 October 1987
Department of Veterans Affairs Act - Redesignates the Veterans Administration (VA) as the Department of Veterans Affairs (the Department), an executive department within the executive branch of the Government. Provides that the Department shall be headed by the Secretary of Veterans Affairs, to be appointed by the President, by and with the advice and consent of the Senate. Designates as other principal officers of the Department the Deputy Secretary, the Chief Medical Director, and the Chief Benefits Director. Provides for the temporary continuation of service of the current Administrator, Deputy Administrator, Chief Medical Director, and Chief Benefits Director of Veterans Affairs. Establishes within the Department eight Assistant Secretaries, each of whom shall be appointed by the President, by and with the advice and consent of the Senate, to perform such functions as the Secretary may prescribe. Directs the Secretary to assign to one such Assistant Secretary all functions regarding the National Cemetery System and the State cemetery grant program. Outlines functions which the Secretary shall assign to the Assistant Secretaries. Provides for the temporary continuation of the performance of such functions by present personnel until such functions are assigned to an individual appointed as Assistant Secretary under this Act. Redesignates the current VA's Department of Medicine and Surgery as the Veterans Health Services Administration of the Department. Redesignates the VA's current Department of Veterans Benefits as the Veterans Benefits Administration of the Department, whose primary function shall be to administer nonmedical programs which provide assistance to veterans, their dependents, and their survivors. Establishes within the Department the Office of the General Counsel. Redesignates the current Office of Inspector General of the VA as the Office of Inspector General of the Department. Provides that any references to departments or positions under the current VA system shall be considered to be references to such departments and positions of the Department as modified under this Act. Provides continuing effect of all legal documents, suits, actions, and property and resources of the current VA. Directs the Secretary of Veterans Affairs, after appropriate congressional consultation, to prepare and submit to the Congress proposed legislation containing technical and conforming amendments to reflect the changes made under this Act. Requires such legislation to be submitted no later than six months after the enactment of this Act. Provides that any spending authority of the Department is subject to available amounts as provided in appropriation Acts.
United States · United States Congress · 8 October 1987
Medicaid Home and Community Quality Services Act of 1987 - Amends title XIX (Medicaid) of the Social Security Act to require States to provide Medicaid coverage of community and family support services for severely disabled individuals who became disabled before age 22 and are living in a family home, foster family home, or community living facility. Requires that such services be provided in accordance with a written habilitation plan developed by an interdisciplinary team on the basis of a comprehensive assessment of the individual's strengths and the services and support necessary to: (1) enable such individual to attain or retain capabilities for independence or self-care; (2) promote interaction between disabled and nondisabled individuals within the community; and (3) enable disabled individuals who are over age 18 to engage in paid employment. Increases the age at which newly disabled individuals will be eligible for this Act's coverage so that eventually individuals who become disabled between age 22 and 50 will be covered. Lists the services which may comprise community and family support services, requiring that such services include at a minimum: (1) case management services; (2) individual and family support services; (3) specialized vocational services; and (4) protective intervention services. Excludes from such services: (1) room and board, other than room and board provided for less than six consecutive weeks and less than 12 weeks per year; (2) cash payments as a service; (3) aversive behavior intervention, management, or therapies; (4) services provided to a disabled individual living in a hospital, or skilled nursing or intermediate care facility; (5) educational services which the State makes generally available to its residents without cost and without regard to their income; and (6) services for which payment is made under title XVIII (Medicare), or part A (Aid to Families with Dependent Children) or B (Child Welfare Services) of title IV of the Act. Requires each State to make certain assurances regarding their provision of community and family support services and submit an implementation strategy to the Secretary of Health and Human Services. Requires that such implementation strategies: (1) describe the extent and scope of community and family support services provided to the severely disabled and the extent and scope of services provided to the severely disabled who are institutionalized; (2) set forth the objectives and a five-year strategy for expanding community and family support services for the severely disabled; (3) include certain procedures for transferring severely disabled, institutionalized individuals to family homes, foster family homes, or community living facilities; (4) set forth standards for the provision of community and family support services and a program for licensing and certifying all facilities and programs providing such services; (5) provide for assessments of the provision and affect of community and family support services and the correction of service deficiencies; (6) provide the public with an adequate opportunity to comment on the strategies; (7) set forth methods ensuring that the personnel providing community and family support services receive adequate training and are competent to provide such services; (8) provide that the State has in effect a management information system capable of collecting, storing, and retrieving data on the severely disabled who receive community and family support services; (9) provide an opportunity for an appeal and hearing before a hearing officer to individuals who believe themselves to be inappropriately served or denied an appropriate service, or who are being scheduled for an involuntary transfer from one living arrangement to another; (10) describe the methods to be used in administering community and family support services; and (11) set forth procedures to protect the interests of public employees who will be affected by the transfer of the severely disabled from public institutions. Allows States to provide any new community and family support service for up to three years without meeting the Medicaid requirements that they provide a service on a statewide basis and that the service be comparable in all parts of the State. Requires that intermediate care facility services for the mentally retarded include the ascertainment of the individual needs of each newly admitted individual by an interdisciplinary team within 30 days and the development of a written habilitation plan for each individual. Limits Medicaid payments to States for skilled nursing and intermediate care facility services furnished to individuals under age 65 who became disabled before age 22 to the amount payable for such services in the fiscal year ending after the enactment of this Act, increased if and by the extent to which the percentage increase in the consumer price index exceeds six percent. Makes such limitation inapplicable to facilities which have less than 16 beds or meet the size and location requirements for a community living facility. Requires States to have in effect a system to protect and advocate those rights of the severely disabled who are eligible for medical assistance which relate to the provision of such assistance. Provides Federal Medicaid matching funds for such system. Gives individuals who are adversely affected by a violation of this Act's requirements the right to bring an action to enjoin such violation. Allows States to set payment rates for community and family support services for the severely disabled. Authorizes States to treat severely disabled individuals under age 19 who are not in a medical institution as receiving benefits under title XVI (Supplemental Security Income) (SSI) of the Act for Medicaid eligibility purposes if they would be eligible for SSI benefits if institutionalized. Requires States to establish a uniform income standard for the severely disabled regardless of whether or not they are in a medical institution. Authorizes States to provide Medicaid coverage of disabled spouses and children who, except for the resources deemed to them, would be eligible for SSI benefits. Removes certain limitations on the Secretary's approval of reduction and correction plans for deficient intermediate care facilities for the mentally retarded. Makes individuals who are severely disabled and receiving or deemed to be receiving SSI benefits eligible for Medicaid as long as such qualifications continue to be satisfied. Directs the Secretary to establish, within the Health Care Financing Administration, a Bureau of Developmental Disabilities Services responsible for administering Medicaid programs for the severely disabled. Requires the Secretary to: (1) develop standards and a program for training Federal and State personnel who perform surveys of skilled nursing and intermediate care facilities to determine whether such facilities meet Medicaid participation requirements; and (2) periodically conduct studies of the reliability of such surveys and make the changes necessary to improve such reliability. Directs the Secretary to support the development of: (1) instruments to assess outcomes in the provision of this Act's services; and (2) competency-based personnel standards for agencies and organizations providing services to the severely disabled pursuant to this Act. Requires the Secretary to: (1) conduct an annual assessment of each State's compliance with this Act's requirements; and (2) issue final regulations regarding this Act's amendments prior to the first fiscal year beginning after this Act's enactment. Sets forth reporting requirements.
United States · United States Congress · 5 October 1987
AIDS Prevention Act of 1987 - Title I: Education with Respect to Prevention and Control of Acquired Immune Deficiency Syndrome - Authorizes the Secretary of Education to make grants to State and local educational agencies, institutions of higher education, and other public and nonprofit private entities for demonstration projects for the development and implementation of programs for educating students in secondary schools and institutions of higher education with respect to the prevention of exposure to, and the transmission of, the etiologic agent for acquired immune deficiency syndrome (AIDS). Authorizes the use of grant funds for the development and dissemination of educational materials, the training of teachers and counselors, the instruction of students, outreach activities, technical assistance, and activities with respect to the evaluation of such programs. Prohibits making grants unless the applicant agrees that: (1) the educational materials will provide scientific information regarding the etiologic agent, discourage high risk behaviors, promote sexual abstinence before marriage and fidelity within marriage, and be appropriate for the age of the students for whom the program is developed; and (2) the applicant will provide notice to the community involved that the program is to be developed and will solicit and consider comments from interested persons. Directs the Secretary of Education, in making the grants, to give preference to geographic areas where there is a particular risk regarding AIDS. Prohibits making the grants unless the applicant submits a description of the intended uses of the grant and agrees to expend the grant so as to supplement and not to supplant State, local, and other non-Federal funds. Authorizes appropriations for FY 1988 through 1990. Title II: Testing for Infection with Etiologic Agent for Acquired Immune Deficiency Syndrome - Directs the Secretary of Health and Human Services (Secretary), in each fiscal year, to make an allotment for each State. Prohibits making payments of the allotments unless the State agrees to use the payments to carry out a program of: (1) mandatory, routine, and voluntary testing, under confidential conditions, for the etiologic agent; and (2) confidential contact tracing and confidential counseling regarding infection with the etiologic agent. Prohibits making payments to a State unless the State provides, directly or through donations from public or private entities, in cash or in kind, non-Federal contributions as matching funds for 25 percent of the testing program costs in FY 1988, 50 percent in FY 1989, and 75 percent in FY 1990. Prohibits making payments unless the State agrees to provide mandatory or routine testing of any individual who: (1) is to donate blood, semen, or an organ; (2) receives health care relating to substance abuse or to a sexually transmitted disease; (3) is imprisoned in any State penal or correctional institution; (4) is between 15 and 50 years of age and is admitted to a hospital for health care; (5) receives health care or counseling from a family-planning clinic; or (6) applies for a marriage license. Authorizes States to expend payments for voluntary testing. Allows the use of either procedures requiring or procedures not requiring the identity of the individual to be provided to the testing entity. Prohibits making payments to a State unless the State agrees, in carrying out the mandatory or routine testing, to require that the name and address of any individual infected with the etiologic agent be reported to the State public health officer and to require that the officer carry out a program of contact tracing. Prohibits making payments to a State unless the State agrees, in carrying out mandatory, routine, or voluntary testing, that the State will require that individuals undergoing the testing receive appropriate counseling on the medical importance of of measures for the prevention of exposure to, and the transmission of, the etiologic agent. Prohibits making payments to a State unless the State agrees to require confidentiality in testing, contact tracing, and counseling, disclosing information only in specified circumstances and providing penalties for violation of confidentiality. Prohibits making payments to a State unless the State agrees to use 90 percent of the payments for mandatory or routine testing, reporting and contact tracing, and counseling as provided in this title. Directs the Secretary to establish criteria relating to the administration, analysis, and quality control of the tests, and the technical qualifications of individuals who administer and analyze the tests and of individuals who provide the counseling. Prohibits making payments to a State unless the State agrees to carry out the program of testing, tracing, and counseling in accordance with the criteria. Prohibits making payments unless the applicant submits a description of the intended uses of the payment, including coordination with similar programs and activities of public and private entities. Prohibits making payments unless the State agrees to prepare and submit to the Secretary an annual report and to make the report available for public inspection. Directs the Comptroller General, from time to time, to evaluate State expenditures. Provides for determination of the amount of allotments, including consideration of: (1) the extent to which a State is at risk with respect to infections with the etiologic agent; and (2) the actual costs incurred by the State in carrying out the testing, tracing, and counseling. Authorizes the Secretary to require a State to repay amounts not expended in accordance with the agreements required by provisions of this title and, if such repayment is not made, to offset such amounts against any payment due to be paid. Directs the Secretary to provide technical assistance to the State, or any public or nonprofit private entity designated by the State, directly or through contract or grants, without charge to the State. Directs the Secretary to report to the Congress on the activities of States under provisions of this title. Authorizes appropriations for FY 1988 through 1990. Title III: Research with Respect to Cost-Effective Methods of Payment of Treatment Cost for Acquired Immune Deficiency Syndrome - Directs the Secretary of Health and Human Services to make grants for research into the development of cost-effective methods of providing assistance to individuals in paying the medical cost of treatment for AIDS. Authorizes appropriations for FY 1988 through 1990.
United States · United States Congress · 29 September 1987
Foreign Aid Impact Assessment Act - Requires the President to submit to the Congress, by December 31, 1988, and December 31 of each third year thereafter, a report analyzing the impact and effectiveness of U.S. economic assistance provided during the preceding three fiscal years. Directs that such report include for each recipient country: (1) an analysis of the impact of such assistance on the country's economic development, including a description of the specific objectives sought and the extent to which they were not achieved and why; (2) a description of the amount and nature of the assistance provided by other donors during that period; (3) a discussion of the commitment of the host government to addressing the country's needs in each development sector; (4) a description of the trends in each sector; (5) statistical and other information necessary to the evaluation; and (6) a comparison of the analysis provided in the report with relevant analyses by international or nongovernmental organizations or donor countries. Requires that each report: (1) be submitted to the Congress as a separate document; and (2) identify those countries in which economic assistance has been most and least successful, explain why the assistance was not more successful, and specify what the United States has done as a result.
United States · United States Congress · 29 September 1987
Expresses the sense of the House of Representatives that Federal estate and gift taxes should not be changed in order to increase Federal revenues as part of deficit reduction.
United States · United States Congress · 22 September 1987
Repeals a specified provision of the Tax Reform Act of 1986 that requires a taxpayer to include a tax identification number for each dependent of age five or older claimed on an income tax return. Provides that the Internal Revenue Code shall be applied and administered as if such provision had not been enacted.
United States · United States Congress · 22 September 1987
Amends rule XXI of the Rules of the House of Representatives to prohibit consideration of bills or resolutions making appropriations under the jurisdiction of more than one subcommittee of the Appropriations Committee for periods after November 30 of a fiscal year, unless a 60 percent majority of the House votes to waive or suspend this provision.
United States · United States Congress · 17 September 1987
Authorizes appropriations for use in providing military assistance to the Nicaraguan democratic resistance after November 7, 1987, if the President makes a determination that the Government of Nicaragua has not complied with the agreement of certain Central American Governments entitled the "Procedure for Establishing Firm and Lasting Peace in Central America" (the Guatemala Agreement), particularly as such Agreement relates to amnesty and democratization. Authorizes appropriations for nonlethal assistance to the Nicaraguan democratic resistance until November 7, 1987.
United States · United States Congress · 15 September 1987
Amends the Internal Revenue Code to allow a taxpayer to choose the taxable year for inclusion in income of generic commodity certificates (PIK certificates) used to repay Commodity Credit Corporation (CCC) loans. Permits as choices: (1) the year in which either the CCC loan is repaid or the commodity used as collateral for the loan is sold; or (2) the year in progress nine months after the date the loan was originally received. Applies to loans made after 1985.
United States · United States Congress · 10 September 1987
Urges the German Democratic chief of state Erich Honecker to: (1) repeal the order directing East German border guards to shoot to kill anyone who attempts to cross the Berlin Wall; and (2) issue an order to tear down the Berlin Wall.
United States · United States Congress · 9 September 1987
Amends rule XV of the Rules of the House of Representatives to prohibit the House from passing or adopting any bill or joint resolution, or conference report thereon, making appropriations, providing revenue, or increasing the statutory limit on the public debt except by a rollcall vote.
United States · United States Congress · 7 August 1987
AFDC Employment and Training Reorganization Act of 1987 - Title I: Two-Tier System under AFDC program - Amends part A (Aid to Families with Dependent Children) (AFDC) of title IV of the Social Security Act to establish a two-tier system under which a family applying for or receiving AFDC benefits is assigned to the first tier if it is not a two-parent family and includes a child under six months of age and to the second tier if the family does not qualify for tier-one. Exempts first tier families from this Act's registration, employment, and training requirements. Exempts caretaker relatives, and authorizes the exemption of adolescents, in tier-two families who do not have a high school diploma or its equivalent from such requirements if they participate in a program providing a high-school education or its equivalent. Requires a State plan to deny assistance to an individual under age 18 who is not and has never been married and who is responsible for the care of a dependent child (or is pregnant), unless such individual lives with a parent. Makes such requirement inapplicable if: (1) such individual has no parent who is living and whose whereabouts are known; (2) the health and safety of the child or individual would be jeopardized if such individual lived with the parent; or (3) such individual has not lived at home for at least one year prior to the child's birth or making a claim for AFDC payments. Title II: Comprehensive Employment and Training Program - Requires AFDC applicants and recipients to register with a State agency for employment counseling, training, and assignment. Authorizes AFDC recipients to refuse employment which results in a net loss in their income. Directs each State to: (1) establish a single intake and registration process for AFDC applicants and recipients; and (2) arrange for the participation of AFDC recipients in one or more of the work-related programs established under title IV of the Act or other Federal law, while coordinating such programs to enhance the availability and efficiency of services provided. Authorizes each State to: (1) make an assessment as to whether immediate employment is a realistic possibility or whether training or education is needed to prepare registered applicants and recipients for employment; (2) provide applicants and recipients with counseling regarding their prospects and needs; (3) require AFDC applicants to undertake an immediate program of job search; and (4) develop an employment plan for each AFDC recipient. Requires States to provide AFDC recipients who are assigned to employment, training, or education programs, and applicants who are required to participate in job search, with child care and transportation services, otherwise such applicants and recipients need not participate in such programs. Sets the Federal share of AFDC employment, training, and education costs in excess of FY 1987 costs at 50 percent. Establishes participation standards which require State AFDC employment, training, and education programs to include a specified annual percentage (increasing from 15 percent in FY 1988 to 70 percent in FY 1996 and thereafter) of a State's mandatory AFDC population. Requires 80 percent of such population within the ages of 16 and 18 to be attending school on a full-time basis by FY 1990. Reduces Federal funding for States which fall short of such participation standards. Authorizes appropriations for AFDC employment, training, and education programs. Expresses the congressional intent that such funding be increased after FY 1988 if and to the extent such programs prove successful in reducing welfare dependency. Ensures that each State receive at least as much funds for such programs in FY 1988 and 1989 as it did in FY 1987. Provides that after FY 1989 50 percent of such funds shall be allotted on the basis of a State's share of the total participating AFDC population and 50 percent on the basis of the relative success of each State in placing high-priority AFDC applicants and recipients (high school dropouts, unwed mothers with children under age three, and AFDC recipients under age 22) in school or jobs for six months or more. Requires Puerto Rico, the Virgin Islands, and Guam to each implement a coordinated program of activities affording individuals the opportunity to achieve self-sufficiency through employment. Authorizes appropriations for such programs for each fiscal year after 1987. Makes this Act's registration, employment, and training requirements inapplicable to such territories. Establishes, in the Office of Family Assistance, an Office of Work Programs headed by a Director responsible for overseeing the operation and effectiveness of this Act's employment and training programs. Sets forth recordkeeping and reporting requirements. Authorizes States to add the cash value of food stamps to AFDC payments which are divided by the greater of the Federal or State minimum wage in determining the number of hours a community work experience program participant who is a recipient of such benefits may be required to work. Title III: Certificate System for Child Care - Authorizes States to establish a program providing certificates for child care to families: (1) whose income is less than 150 percent of the Federal poverty level; (2) which have received AFDC benefits within the past three months, but are no longer eligible for such aid because of increased earnings; and (3) which are paying for from ten to 90 percent of the cost of such child care. Limits the applicability of such certificates to the child care necessary to permit their recipients' employment or search for employment. Provides for Federal reimbursement of program costs as though they were costs incurred in providing child care to individuals assigned to an AFDC employment, training, and education program. Requires providers participating in the child care certificate program to be licensed or certified by the State, but certain providers shall be given two years to comply with State licensing or certification requirements. Requires States to disseminate information regarding child care and the certificate program to parents, the public, and child care providers. Limits the certification program's administrative expenses to eight percent of the program costs which are subject to Federal reimbursement. Authorizes the Secretary of Health and Human Services to withhold Federal payments for certificate program costs upon a State's substantial failure to comply with program requirements. Sets forth reporting requirements. Title IV: Child Support Enforcement Amendments - Amends part D (Child Support and Establishment of Paternity) of title IV of the Social Security Act to direct States to establish binding guidelines for child support award amounts. (Currently, such guidelines need not be binding). Creates a rebuttable presumption that the child support award resulting from the application of such guidelines in a judicial or administrative child support proceeding is correct. Requires States to review and update all child support orders at least once every two years to ensure that they continue to comply with child support award guidelines. Amends part A (General Provisions) of title XI of the Act to authorize up to ten States to carry out demonstration projects which require absent parents who owe child support, but whose income is insufficient to pay such support to participate in an employment or training program. Amends part D of title IV of the Act to require that the names and social security numbers of the father and mother of every child born in a State be recorded on such child's birth certificate. Requires States to adopt certain procedures with regard to paternity determinations and the standard of proof in paternity cases. Takes a State's paternity determinations into account in computing the State child support collection incentive payment. Requires each State to adopt procedures: (1) requiring employers to disclose certain information to the State child support enforcement agency regarding any employee who is under court order to pay child support; and (2) making certain legislation regarding the interstate enforcement of child support effective in the State. Provides that when the State in which the custodial parent resides requests the State in which the absent parent resides to modify a support order, the latter State shall not have jurisdiction to modify any other aspect of the order. Requires that by October 1992 every State have in effect an operational child support management information system. Reduces the Federal share of the costs for such systems. Requires the withholding of child support payments from the non-custodial parent's wages upon the issuance or modification of a child support order unless both parents agree in writing to an alternative arrangement or the parent paying child support posts a bond equal to six months of child support. Requires that the Parent Locator Service and the State agency administering the State child and spousal support plan be given access to all employment security information which is in the possession or control of any Federal or interstate telecommunications network or is available through any other data exchange method, and is to be used for child support enforcement purposes. Directs the Secretary to develop and publish standards within one year of this Act's enactment for the amount of time a State may take to complete each of several actions in child support cases. Penalizes States which fail to comply with such standards. Makes this title's amendments effective one year after this Act's enactment. Directs the Comptroller General to evaluate State implementation of this title's amendments and report to the President and the Congress regarding such evaluation within four years of this Act's enactment. Title V: State Demonstration Programs - Requires States that wish to conduct demonstration programs which include Federal, federally-assisted, or non-Federal public programs designed to alleviate poverty to submit filings regarding such demonstrations to an Interagency Low-Income Opportunity Board which shall select and approve those demonstrations judged worthy of implementation. Sets forth policy goals to be considered by the Board in selecting and evaluating such demonstrations. Directs that special consideration be given to demonstration programs designed to: (1) improve methods of helping welfare recipients achieve economic independence; (2) coordinate employment and training programs currently supported by Federal or State funds; (3) establish paternity and obtain child support orders in AFDC cases for which paternity was not established when the case was opened; (4) facilitate efforts by nongovernmental organizations to help welfare clients achieve economic independence. Requires a Governor or his designee to submit a filing which describes in detail the demonstration program to be conducted, including: (1) employment-related activities required of individuals receiving assistance under the demonstration and the circumstances in which they will not be required to participate in such activities; (2) procedures for determining the initial and continuing eligibility of, and benefits for, individuals and families; (3) a budget setting forth the amounts and sources of funding for the demonstration. Requires each Federal department or agency with responsibility for a program which is included in the demonstration program to make an estimate of Funding which, but for the demonstration, would be available for such programs so that the Chairman may compare State budgetary assumptions with such estimate. Provides that when the amount of Federal funds necessary to carry out the demonstration is less than the amount contained in the budget by reason of the effectiveness of the demonstration in achieving the objectives of this title, the State may use excess Federal funds to improve the demonstration or otherwise benefit individuals and families included in the demonstration. Provides that those within a class eligible to participate in a demonstration shall only be eligible for benefits under a program included in such demonstration. Requires the Board to conduct interim evaluations of, and have States submit annual reports on, demonstrations. Authorizes the submittal of demonstration changes for congressional approval if such changes improve the likelihood of accomplishing this title's objectives and participant benefits are not thereby reduced. Authorizes State Governors or the Chairman of the Board to terminate the demonstration (upon giving the Chairman or Governor at least three months advance notice) if the interests of the Federal Government, the State, or the participating individuals would be better served by returning to the separate conduct of the included programs. Requires a Governor, within six months of the completion of a demonstration, to submit a final report on such demonstration to the Board. Directs the Chairman to report annually to the Congress on demonstrations. Directs the Board, after selecting and approving demonstration programs in accordance with criteria it establishes, to prepare a single demonstration proposal containing all information pertinent to the programs selected. Provides that the proposal shall be submitted to the Congress and become effective unless the Congress passes legislation modifying or rejecting the proposal within 60 days after its submission by the Board. Title VI: Evaluation of Employment and Training Programs and State Demonstration Programs - Directs the Secretary to convene an Interagency Panel within three months of this Act's enactment which shall design, implement, and monitor a series of studies assessing the methods and effects of the programs initiated under titles II and V of this Act. Requires the Panel to select an advisory board of not more than 12 members, within six months of this Act's enactment, to provide the Panel with advice and counsel on all aspects of its operation. Requires the Panel to ensure that a study of child care during the welfare-to-work transition period is conducted during the first three years of its operation. Sets forth Panel reporting requirements. Authorizes appropriations for the Panel. Title VII: Miscellaneous and Related Provisions - Authorizes the Secretary to approve a five-year demonstration project testing Washington State's Family Independence Program as an alternative to the AFDC program.
United States · United States Congress · 7 August 1987
Authorizes appropriations to the Department of Energy for FY 1988 and subsequent fiscal years for the Superconducting Super Collider Program.
United States · United States Congress · 7 August 1987
Provides that when any bill or joint resolution making continuing appropriations is agreed to by both Houses of the Congress in the same form, the Clerk of the House of Representatives shall enroll the provisions in such bill or joint resolution as separate bills or joint resolutions (for item veto purposes). Requires the enrollment as part of one separate bill or joint resolution of: (1) all the provisions within the jurisdiction of a subcommittee of the Committee on Appropriations; (2) all the provisions within the jurisdiction of the Committee on Appropriations; (3) all the provisions within the jurisdiction of any other House committee; and (4) all the provisions for which jurisdiction cannot be determined.
United States · United States Congress · 7 August 1987
Requires a 60 percent majority vote of the Senate and the House of Representatives for passage of a bill or joint resolution making continuing appropriations for a fiscal year. Makes this Act applicable to bills or joint resolutions agreed to by the Congress during the two-calendar-year period beginning with the date of enactment.
United States · United States Congress · 6 August 1987
Designates the period beginning September 15 and ending October 15 each year as National Hispanic Heritage Month. (Current law designates the week including September 15 and 16 each year as National Hispanic Heritage Week.)
United States · United States Congress · 6 August 1987
Federal Financial Management Improvement and Public Accountability Act - Establishes: (1) the Office of the Chief Financial Officer of the United States in the Executive Office of the President; (2) an Assistant Secretary for Financial Management in each executive department; and (3) a Controller in each executive agency. Requires officers to be appointed to such positions by the President, by and with the advice and consent of the Senate. Requires the Chief Financial Officer (CFO) to: (1) provide central direction and monitoring of the executive agencies in the management of their financial activities; (2) ensure that the President and the Congress are fully informed of the Government's financial management condition; (3) maintain the central accounting and reporting records of the Government; (4) use an accrual method of accounting to prepare an annual report of the consolidated financial position of the Federal Government; (5) publish and distribute copies of such report to the Congress, State Governors, and the general public; (6) prepare the budget of the Government for each fiscal year and a budget forecast for the five succeeding fiscal years using the cash basis method of accounting and an accrual method of accounting; and (7) review the performance indicators developed by agency heads to evaluate programs under which an agency expends $25,000,000 in a single fiscal year. Directs the Comptroller General to: (1) prescribe the manner in which generally accepted accounting principles may be applied in preparing required reports and budgets under this Act; (2) audit the annual report of the CFO and performance indicators developed by heads of executive agencies; and (3) report to the President and the Congress on the results of such audits. Requires each Assistant Secretary and Controller to: (1) maintain a strategic financial management plan for the department or agency; (2) participate in the appointment, development, and evaluation of financial managers of such department or agency; and (3) produce consolidated financial statements in accordance with generally accepted accounting principles. Requires the budget of each department and agency to contain a line item for its Assistant Secretary or Controller based on its strategic financial management plan. Establishes in the executive branch the Federal Finance Council, which shall consist of the CFO and the Assistant Secretaries, as an advisory body on financial management objectives, information requirements, plans, operations, and activities. Directs the President to transfer to the Office of the CFO: (1) such functions of the executive agencies as the President determines are properly related to the functions of the Office; and (2) such personnel, property, and records of such agencies as are related to the transferred functions.
United States · United States Congress · 4 August 1987
International Financial Security Act of 1987 - Amends the Export Administration Act to state congressional findings that loans and other transfers of capital to the Soviet Union and its allies increase the ability of those countries to obtain sensitive goods and technology and to more easily divert funds to purposes inimical to U.S. interests. Declares that it is U.S. policy to use export controls to: (1) restrict the export of capital, the extension of credit, or the transfer of financial resources to destinations or persons abroad in order to promote the national security, including antiterrorism, the foreign policy interests of the United States, the advancement of emigration of Soviet Jews and other ethnic minorities, and human rights policies of the Soviet Union and other East Bloc countries; and (2) restrict the export of goods and technology where such export will likely support terrorism against U.S. citizens or benefit terrorists or countries supporting international terrorism. Authorizes the President to restrict the export or transfer of goods and technology if such export will likely support terrorism against U.S. citizens or benefit terrorists or countries supporting international terrorism. Provides for negotiations with other countries to obtain their cooperation with such export controls on capital, goods, and technology. Requires export license applications for the export of capital to be submitted to the Secretary of the Treasury, who shall make all determinations with respect to such application. Requires the annual report on the administration of the Export Administration Act of 1979 to include a report on actions taken to carry out export controls on capital. Amends the Federal Deposit Insurance Act to require that any notice of a change in control of an insured bank include the nationality of the person or persons making the acquisition. Sets forth criminal penalties for violation of any change in control requirement. Requires Federal banking agencies to disapprove any proposed acquisition which would result in the ownership or control of an insured bank by a country subject to national security export controls or a national agency, or instrumentality of any such country. Requires federally-insured banks to include in reports of condition and reports to shareholders, and make available to the public, information concerning the number and amount of each untied loan made to any controlled country. Requires designated financial institutions to report annually to the appropriate Federal regulatory agency, and make available to the public, information on the number and amount of investments in any East Bloc obligation.
United States · United States Congress · 21 July 1987
Amends the Internal Revenue Code to permit a partnership, S corporation, or personal service corporation, unless it is part of a tiered structure, to elect to have a taxable year other than the required one, but generally only if the deferral period of the taxable year elected is three months or less. (Current law requires partnerships, S corporations, and personal service corporations, in most cases, to conform their taxable years to the calendar years used by their owners.) Subjects the principals of a partnership or S corporation electing to change taxable years to additional estimated tax requirements to offset any tax deferral resulting from such election. Imposes deduction limitations on a personal service corporation that changes taxable years. Provides that an election with respect to taxable year shall be made by the partnership, S corporation, or personal service corporation and shall be binding on all partners and shareholders. Sets forth the formula for determining the additional tax requirement when a taxpayer: (1) is a partner or shareholder in at least one such entity during any applicable election years of the entity that end within the taxpayer's taxable year; and (2) has an aggregate deferred tax exceeding $200 with respect to the entity. Describes payment procedures. Requires the inclusion of specified information on returns filed by partnerships and S corporations that elect to use a non-required taxable year. Limits the tax deduction permitted to a personal service corporation for amounts paid or incurred with respect to employee-owners when such a corporation: (1) elects to have a taxable year other than the required one; and (2) fails to meet certain minimum distribution requirements regarding non-dividend amounts paid to owners.
United States · United States Congress · 15 July 1987
Domestic Corporation Taxation Equality Act of 1987 - Amends the Internal Revenue Code to prohibit, with specified exceptions, the States from imposing tax on corporate taxpayers on a worldwide unitary basis unless a taxpayer unconditionally elects to be taxed on such a basis. Includes an express prohibition against the unitary method with respect to a domestic corporation whose average U.S. payroll, property, and sales represent less than 20 percent of its total payroll, property, and sales. Permits a State to tax dividends received by domestic corporations from their foreign affiliates only to the extent that the State excludes from the tax base of the U.S. corporation: (1) at least 85 percent of such dividends; or (2) the portion of such dividends that effectively bears no Federal income tax after application of the foreign tax credit.
United States · United States Congress · 15 July 1987
Expresses the sense of the House of Representatives that the Federal excise taxes on gasoline and diesel fuel should not be increased as a means of reducing the Federal deficit.
United States · United States Congress · 15 July 1987
Declares that the Congress: (1) is concerned over the political and economic conditions of ethnic Albanians in Yugoslavia and over the failure of the Yugoslav Government to protect their political and economic rights; (2) urges such Government to act to ensure that human rights as contained in the Helsinki Accords and the Concluding Document of Madrid are respected; and (3) calls upon such Government to review the cases of ethnic Albanians imprisoned on political charges and to release all of those who have not used or advocated violence.
United States · United States Congress · 9 July 1987
Amends the Commodity Credit Corporation Charter Act to direct the Commodity Credit Corporation to pay interest to qualified persons on payments due them and made after the required payment date.
United States · United States Congress · 1 July 1987
Nuclear Waste Policy Commission Act of 1987 - Prohibits any expenditures from the Nuclear Waste Fund (or any other source) for site-specific activities until the Nuclear Waste Policy Review Commission (established by this Act) has submitted a specified report to the Congress, and the Congress authorizes the resumption of such activities after reviewing the report. Establishes the Nuclear Waste Policy Review Commission and makes it responsible to the Congress. States that the Commission's function shall be to examine the Nation's progress in the disposal of high-level radioactive waste and spent nuclear fuel and to make recommendations to the Congress. Details the scope of the Commission's review. Outlines the manner in which the Commission shall administer its affairs. Requires the Commission to submit a comprehensive report to the Congress within 18 months after the date of enactment of this Act. Authorizes appropriations to implement this Act for FY 1988 through 1990.
United States · United States Congress · 25 June 1987
Expresses the sense of the House of Representatives that the President and the Secretary of State should express to the Soviets: (1) U.S. opposition to the Soviet Union's treatment of Leonid Brailovsky and all those who have applied to emigrate from the Soviet Union; (2) the U.S. desire that the Soviets allow Leonid Brailovsky and his family to emigrate to the United States; and (3) the U.S. desire that the Soviet Union cease the harassment of Soviet Jews and Christians seeking to emigrate.
United States · United States Congress · 25 June 1987
Declares that the Government of the Socialist Republic of Vietnam should: (1) immediately release all political prisoners; (2) fulfill its commitment to negotiate their humane resettlement abroad or to rejoin family members outside of Vietnam; and (3) immediately resume processing of family reunification cases under the United Nations High Commissioner for Refugees' Orderly Departure Program.
United States · United States Congress · 24 June 1987
National Energy Independence Act of 1987 - Amends the Internal Revenue Code (IRC) to increase from 15 percent to 27.5 percent the percentage depletion allowance applicable to oil and gas wells. Permits use of the depletion allowance with respect to the stripper well oil and natural gas production of certain retailers and refiners. Exempts oil and gas wells from the application of the net income limitation on percentage depletion. Treats certain geological and geophysical costs as intangible drilling and development costs that a taxpayer may elect either to capitalize or to deduct for income tax purposes. Repeals IRC provisions requiring a 30 percent reduction in the amount of the tax deduction for intangible drilling and development costs in the case of oil and gas wells. Repeals IRC provisions that identify intangible drilling costs as a tax preference item for purposes of determining alternative minimum tax liability. Establishes a marginal production income tax credit for producers who maintain economically unproductive oil wells. Applies such tax credit to domestic crude oil that is: (1) from stripper well property; (2) heavy oil; or (3) oil recovered through a tertiary recovery method. Fixes the credit at ten percent of the qualified cost (determined in accordance with a formula set forth in this Act) of each barrel sold by the producer during the tax year. Provides for the carryback of unused credit. Terminates the credit during any year when the average first sale of all domestic crude oil exceeds $25.00, adjusted for inflation. Disallows an income tax deduction of oil-related expenses to the extent they are included in the tax credit. Establishes an income tax credit for expenses associated with an exploratory domestic oil or gas well. Sets the amount of the credit at 15 percent of the amount allowed as an income tax deduction for intangible drilling and development costs. Provides for the carryback of unused credit. Repeals the windfall profit tax on domestic crude oil. Imposes an excise tax on the first sale in the United States of imported crude oil and petroleum products when the average international price of crude oil for any four-week period is less than $22.00. Sets the amount of the tax at the difference between $22.00 and the average international price of crude oil for the preceding four-week period, to be estimated and published weekly by the Secretary of Energy. Exempts from the import tax any sale of crude oil or petroleum product destined for export, upon proof that it has been exported within six months of the first sale within the United States. Places liability for the payment of the tax on the first person selling the imported oil or petroleum product within the United States. Requires such persons to register with the Secretary of the Treasury. Permits the imported oil tax payments as an income tax deduction. Establishes in the Treasury the Imported Crude Oil Tax Account to receive revenue generated from the excise tax, designated to offset any revenue loss resulting from this Act's enactment. Directs the Secretary of the Treasury to report to the Congress each year on import tax revenue and its uses during the preceding fiscal year.