United States · United States Congress · 11 May 1983
Church Audit Procedures Act of 1983 - Amends the Internal Revenue Code to restrict the Secretary of the Treasury from investigating or auditing churches unless the Secretary possesses evidence causing him to believe that a church: (1) is carrying on an unrelated trade or business; or (2) should not be granted tax-exempt status. Restricts the Secretary from beginning any investigation unless he has first provided the church with written notice that an investigation is being commenced. Sets forth the requirements of such notice. Requires that the Secretary must first approve an application by the regional counsel of the internal revenue region for examination of church records and religious activities before beginning any such examination. Requires the Secretary, prior to the approval of any such application, to offer in writing an opportunity for a conference to discuss facts, evidence, and issues relevant to the investigation. Requires the Secretary to notify the church in writing of the approval of the application for examination at least 15 days prior to the commencement of such examination. Limits the examination of religious activities to that necessary to determine whether an organization is a church or convention or association of churches. Limits the examination of church records to that necessary to determine the amount of tax imposed. Allows an organization which claims that the Secretary has violated the provisions of this Act to bring a civil action for injunctive relief against the Secretary. Reduces the statute of limitations for collection after assessment of tax to three years in the case of any organization which is a church or convention or association of churches.
United States · United States Congress · 10 May 1983
Expresses the sense of the House of Representatives that regulations relating to title IX of the Education Amendments of 1972 (concerning sex discrimination in education) should not be amended or altered in any manner which will lessen the comprehensive coverage of such statute in eliminating gender discrimination throughout the American educational system.
United States · United States Congress · 28 April 1983
National Outdoor Recreation Resources Review Act of 1983 - Establishes a National Outdoor Recreation Resources Review Commission to evaluate existing and potential public outdoor recreation policies, programs, and opportunities and to recommend outdoor recreation policies and activities which should be instituted at the Federal, State, and local levels and by the private sector in order to protect existing recreation resources and to meet future recreation needs. Requires the Commission to report its findings and recommendations to the President and Congress within 18 months after its establishment. Terminates the Commission six months after submission of its report. Authorizes appropriations.
United States · United States Congress · 28 April 1983
Cooperative State Forestry Research and Extension Amendments of 1983 - States the purpose of this Act to be to increase forest productivity and enhance the forest environment through expanded research and technology conducted at forestry schools and State universities. Includes the following among the Secretary of Agriculture's duties: (1) coordination of Federal and State forestry research and extension activities; (2) establishment of review procedures to ensure such cooperation; and (3) an annual report to the President and to the appropriate congressional committees concerning the goals and programs set forth under this Act. Amends the McIntire-Stennis Act of 1962 to authorize FY 1985 through 1989 appropriations for forestry research at State land-grant colleges and universities, other eligible forestry schools, and State agricultural experiment stations. Directs the Secretary of Agriculture to appoint a National Cooperative Forestry Research Council. States that the chairman of the Council shall be the Assistant Secretary of Agriculture for Science and Education. Requires such council to include: 1) representation on a regional basis; and (2) members from forestry schools, industry, government, and public interest groups. Requires an annual report to the Secretary on the status of regional and national forest planning. Authorizes appropriations beginning with FY 1984 for doctorate forestry programs. Requires the Secretary to establish a peer review system to evaluate proposed grants. Authorizes the Secretary to make graduate forestry research grants to certain private universities and institutes. Authorizes appropriations beginning with FY 1984. Amends the Renewable Resources Extension Act of 1978 to authorize FY 1985 through 1989 appropriations for the national renewable resources extension program. Requires certain privately-held forest lands to be considered in developing a State's renewable resources extension program.
United States · United States Congress · 27 April 1983
Delays until 1985 the effective date of provisions of Revenue Ruling 83-3 which deny tax deductions for expenses paid on a minister's personal residence which are attributable to tax-exempt income.
United States · United States Congress · 21 April 1983
Expresses the sense of the House of Representatives that the President should reduce imports of apparel to no more than 25 percent of the American apparel market.
United States · United States Congress · 14 April 1983
Amends the Federal Reserve Act to direct the President in selecting the members of the Board of Governors of the Federal Reserve System to appoint one member each to represent the respective interests of small businesses and agriculture.
United States · United States Congress · 13 April 1983
Small Business Capital Formation Tax Act - Amends the Internal Revenue Code to lower the amount of corporate tax liability on taxable income up to $200,000. Increases from 60 percent to 80 percent the capital gain deduction for equity investments in small business concerns for investments held for five years or more. Establishes a maximum corporate capital gain tax rate of 20 percent attributable to equity investments in small business concerns. Allows a small business to use a cash receipts method of accounting if its average annual gross receipts do not exceed $1,500,000 for the three preceding taxable years. Allows a nonrefundable ten percent tax income credit for investment in small business stock. Permits a taxpayer to defer payment of tax on the sale of any capital gain property if the proceeds from such sale are reinvested within one year in small business stock, and the amount of such gain does not exceed the amount invested in small business stock.
United States · United States Congress · 12 April 1983
Amends the Internal Revenue Code to provide that a taxpayer whose spouse earns less than $250 of compensation shall not be disqualified from having a spousal individual retirement account.
United States · United States Congress · 12 April 1983
Requests the President to grant posthumous citizenship to William Penn, founder of the Commonwealth of Pennsylvania, and his wife, Hannah Callowhill Penn.
United States · United States Congress · 24 March 1983
Emergency Vietnam Veterans' Jobs Training Act of 1983 - Directs the Administrator of Veterans Affairs to establish an on-the-job training program for Vietnam-era and disabled veterans. Requires that such program be carried out through payments to employers who employ such veterans in jobs that involve significant training of employees. Requires an eligible veteran to have been unemployed for at least 15 of the last 20 weeks before applying for participation. Establishes maximum periods of assisted training: 12 months for a veteran with a service-connected disability rated at 30 percent or more, six months for any other veterans. Requires employers to provide approved training for at least six months. Permits an approved veteran to select an approved program of job training with any for-profit private employer which hires the veteran into the regular work force with the expectation of permanent employment after the training ends. Directs the Administrator to make payments to such employers, not exceeding 50 percent of the wages paid to the training veteran. Sets forth the requirements an employer's training program must fulfill, including a certification that the wages and benefits paid to a participating veteran are equivalent to those paid to other employees participating in a similar program of training, and that there is a reasonable certainty that a position of that type will be available to such veteran upon completion. Prohibits the Administrator from approving programs involving seasonal or temporary jobs or industries in which a substantial number of experienced workers are unemployed. Prohibits the Administrator from making payments when the conduct or progress of the veteran is unsatisfactory due to circumstances within the employer's control. Authorizes the Administrator to disapprove further participation by eligible veterans in any previously approved program failing to meet the requirements of this Act. Permits veterans otherwise eligible for this program to pursue, instead, a full-time vocational training program at an approved educational institution. Sets forth the conditions of such training. Directs the Administrator to provide an outreach and public information program to inform both eligible veterans and employers about this program. Directs the Administrator to establish procedures and obtain the assistance of disabled veterans outreach program specialists and personnel in regional offices of the Veterans Administration. Directs the Secretary of Labor to provide for the participation of eligible veterans in training programs under this Act and under the Jobs Training Partnership Act. Requires the Secretary to make special efforts to inform eligible veterans of training opportunities. Requires both the Secretary and the Administrator to provide employment counseling services to any eligible veteran who requests them. Authorizes appropriations for FY 1984 and 1985. Terminates this program after 15 months for the initial application period and after 27 months for the payment of assistance.
United States · United States Congress · 24 March 1983
Broadcast Licensing, Renewal, and Deregulation Act of 1983 - Amends the Communications Act of 1934 to establish new procedures for reviewing petitions to deny broadcast license applications. Requires the Federal Communications Commission (FCC) to grant a license renewal application by a radio or television broadcast station licensee unless the actions of the licensee evidences such serious disregard for the Communications Act and for the rules and policies of the FCC that denial of the application is justified. Prohibits the FCC from considering the applications of other persons for a broadcast station's facilities when the FCC is acting upon a license renewal application by a radio or television broadcast station. Permits persons holding construction permits or station licenses to transfer the permit or license without first obtaining an FCC finding that the transfer serves the public interest. Requires the FCC to be notified of such transfer. Provides for public notice of the transfer. Provides for disposition by the FCC of objections to such transfer. Prohibits the FCC from considering whether the public interest would be served by the transfer of the permit or license involved to a different person. Repeals certain provisions relating to the application of the antitrust laws. Prohibits the FCC from imposing requirements on radio or television licensees relating to: (1) programs; (2) programming formats; (3) ascertainment; (4) commercialization; and (5) maintenance of program logs.
United States · United States Congress · 22 March 1983
Declares that the House of Representatives deplores the denial of the rights of Hungarians and people of other nationalities in Transylvania by the Romanian Government. Requests the President and the Secretary of State to discuss the human rights of the Hungarians in Transylvania with the Government of Romania.
United States · United States Congress · 16 March 1983
Amends the Small Business Act to prohibit the Small Business Administration (SBA) from: (1) refusing to accept and consider a referral from a Government procurement officer of a matter in which the eligiblity of a small business as a Government contractor for a specific Government contract is in question; or (2) limiting the availability of any certification of a small business as an eligible Government contractor on account of the anticipated dollar value of the contract, the nature of the work to be performed, or any other factors unrelated to responsibility or eligibility issues. Provides that no small business shall be denied the opportunity to submit its offer for a Federal contract solely because: (1) it is not on a qualified bidders list; (2) its products are not on a qualified products list; or (3) it has not received prior approval from a Federal agency to submit its offers relating to a certain type of work or class of contracts. Requires that Federal contracts up to $25,000 include a policy clause declaring that small businesses shall have the maximum practicable opportunity to participate in Federal contracts. (Under current law, Federal contracts up to $10,000 are required to include such clause.) Specifies identification requirements for subcontracting plans contained in the SBA's annual report to the House and Senate Small Business Committees on subcontracting plans which do not contain maximum practicable opportunities for small businesses to participate in such contracts. Requires that a procurement requirement be set aside for exclusive competition among small businesses if the Government procurement officer expects that: (1) offers will be obtained from at least two responsible small businesses offering the products of different small businesses; and (2) awards will be made at reasonable prices. Requires Federal agencies to reduce the number of requirements to be contained in its contract solicitations in order to promote the maximum practicable opportunity for small businesses to submit offers. Sets forth the conditions which must exist in order for a Federal agency to solicit an offer from only one source or to negotiate with only one source for the purchase of spare or replacement parts. Provides that when there is a conversion to contract of commercial activities not being presently performed by a private commercial source, such activities shall be set aside for exclusive competition among small businesses or awarded pursuant to the Government procurement contract set-aside program for small business under the Small Business Act. Requires that total labor surplus area set-asides be authorized if the Government procurement officer expects that: (1) offers will be obtained from at least two responsible businesses; and (2) awards will be made at reasonable prices. Requires that Federal agencies award contracts and encourage the placement of subcontracts on the basis of total and partial small business-labor surplus area set-asides and total and partial small business set-asides. Requires Federal agencies to establish goals each year for the award of their procurement contracts and subcontracts to: (1) small businesses which perform a substantial proportion of their production in areas of concentrated unemployment or underemployment or within labor surplus areas, in addition to those small businesses owned and controlled by socially and economically disadvantaged individuals; and (2) small businesses generally. Eliminates the requirement that such goals apply to procurement contracts of $10,000 or more. Sets forth requirements for the establishment of such goals. Requires that procurement contracts of $25,000 or less be reserved exclusively for small businesses unless the contracting officer is unable to obtain reasonable offers from two or more small businesses. Requires a presumption that procurement contracts between $25,000 and $2,000,001 may be awarded through the small business set-aside program. Requires that contracting officers, to the maximum extent practicable, choose a payment method which minimizes paperwork and facilitates prompt payment to small businesses.
United States · United States Congress · 16 March 1983
Challenge Grant Amendments of 1983 - Amends the Higher Education Act of 1965 to direct the Secretary of Education to establish a program of making endowment grants to developing institutions which establish eligibility under the challenge grant program and which are current or past recipients of assistance under title III (Institutional Aid) of such Act. Sets forth requirements for endowment program agreements and the use of funds. Amends the Omnibus Education Reconciliation Act of 1981 to increase the total amount which may be appropriated for FY 1984 to carry out title III (Institutional Aid) of the Higher Education Act of 1965.
United States · United States Congress · 16 March 1983
Amends the Department of Defense Authorization Act, 1983, to postpone from July 1, 1983, to February 1, 1984, the effective date for denial of Federal educational assistance to students who failed to comply with the registration requirements of the Military Selective Service Act. Directs the Comptroller General to conduct an ongoing study and report to Congress by March 1, 1985, on the effectiveness of enforcing the registration requirement through student assistance programs.
United States · United States Congress · 16 March 1983
Amends the Internal Revenue Code to provide that the zero bracket amount for heads of households shall be the same as the zero bracket amount for joint returns and surviving spouses.
United States · United States Congress · 16 March 1983
Amends the Internal Revenue Code to repeal the highway use tax on heavy trucks. Increases the excise tax on diesel fuel from nine cents per gallon to 12 cents per gallon in 1983 and from 12 cents per gallon to 14 cents per gallon in 1984. Requires the Secretary of the Treasury to prescribe regulations exempting from such increases diesel fuel used in automobiles and light trucks.
United States · United States Congress · 15 March 1983
Amends the Internal Revenue Code to allow married individuals to compute the amount of their income tax deduction for contributions to retirement savings accounts on the basis of the earned income of their spouses. Treats alimony payments as compensation for purposes of this deduction.
United States · United States Congress · 15 March 1983
Expresses the sense of the Congress that no changes will be enacted in the guaranteed student loan program which would be effective for the academic year 1983-1984.
United States · United States Congress · 10 March 1983
Air Travelers Security Act of 1983 - Amends the Federal Aviation Act of 1958 to declare congressional policy with respect to the marketing and sale of passenger air transportation. Directs the Civil Aeronautics Board to vacate Order 82-12-85, adopted on December 16, 1982, and to adopt as its final decision in docket numbered 36595 the recommended order of an administrative law judge dated June 1, 1982.
United States · United States Congress · 9 March 1983
United States Olympic Checkoff Act of 1983 - Amends the Internal Revenue Code to allow taxpayers to designate on their income tax returns a contribution of one dollar of their income tax refunds or any cash amount voluntarily forwarded with their returns to support the U.S. Olympic Trust Fund. Establishes in the Treasury a U.S. Olympic Trust Fund (trust fund). Appropriates to such trust fund an amount equal to the amount designated on tax returns. Directs the Secretary of the Treasury to pay amounts so transferred to the U.S. Olympic Committee. Allows specified administrative expenses to be paid from such trust fund.
United States · United States Congress · 9 March 1983
Amends the Federal Land Policy and Management Act of 1976 to exempt entities which have received financial assistance under the Rural Electrification Act of 1936 from paying annual fees for rights-of-way with respect to public lands.
United States · United States Congress · 9 March 1983
Prohibits the Government from disposing of any real property located in the Research Triangle Park, North Carolina, which was donated to the United States by the Research Triangle Foundation. Requires that any such property which is determined to be surplus property be returned to the Foundation without cost.
![Official portrait of Rep. Britt, Robin [D-NC-6]](https://www.congress.gov/img/member/b000845_200.jpg)