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![Official portrait of Rep. Buechner, Jack [R-MO-2]](https://www.congress.gov/img/member/b001036_200.jpg)
United States · Official source
864 records where Rep. Buechner, Jack [R-MO-2] is listed as a sponsor, author, or other actor. Search with topics and years
United States · United States Congress · 25 March 1987
Designates the week of August 23 through August 29, 1987, as National CPR Awareness Week.
United States · United States Congress · 25 March 1987
Designates the month of October 1987 as Computer Learning Month.
United States · United States Congress · 25 March 1987
Acknowledges the magnanimity of the Marshall plan and the efforts of the Marshall Foundation in Lexington, Virginia, to continue the values for which George C. Marshall stood, and asks all Americans to rededicate themselves to the ideals which George C. Marshall represented. Welcomes the publication on June 5, 1987, of the fourth volume of the official biography of George C. Marshall. Designates the month of June 1987 as George C. Marshall Month.
United States · United States Congress · 25 March 1987
Designates May 5, 1987, as National Teacher Day.
United States · United States Congress · 25 March 1987
Recognizes the Fallen Fire Fighters Memorial in Colorado Springs, Colorado, as the International Association of Fire Fighters National Fallen Fire Fighter Memorial.
United States · United States Congress · 24 March 1987
Amends Federal law concerning vessels and seamen to direct the Secretary of the department in which the Coast Guard is operating to establish and collect user fees for the provision of Coast Guard services. Directs the Secretary to promulgate regulations by October 1, 1988, for the enforcement of such fee collection. Outlines the services for which the Secretary is authorized to collect such fees, including vessel inspection, vessel documentation, and licensing of personnel. Places a per-fiscal year ceiling on the amount of fees that can be collected. Establishes for each recreational vessel a fee of $20 per year to be collected by the Secretary. Defines "recreational vessel." Outlines administrative provisions concerning the establishment and collection of all fees authorized under this Act, together with penalties for those required to pay such fees who fail to do so. Provides for the deposit of fees collected under this Act to the operating expenses account of the Coast Guard. Authorizes expenditure of the recreational vessel fee funds only for navigational aids and search and rescue operations.
United States · United States Congress · 23 March 1987
Federal Credit Reform Act of 1987 - Establishes procedures for the budgetary treatment and financing of Federal direct loan and loan guarantee programs. Defines "subsidy" as: (1) the difference between the face value of a direct loan and the estimated proceeds from the sale of the loan in the investment securities markets; and (2) the estimated net cost to the Government to reinsure a loan guarantee with a private insurer. Makes any direct loan obligation of a Federal agency an obligation of the Federal Credit Revolving Fund. Requires each agency to include in its budget proposal for a fiscal year: (1) the planned level of new direct loan obligations; and (2) the estimated subsidy associated with such obligations. Prohibits an agency from making a direct loan obligation unless: (1) funds have been appropriated for the loan subsidy; or (2) the use of funds otherwise available to the agency for the subsidy has been limited. Provides that the subsidy amount shall constitute the obligation of the agency and the difference between such amount and the face value of the loan shall constitute the obligation of the Fund. Requires the subsidy to be paid as the loan is disbursed. Requires the Secretary of the Treasury to sell direct loans to the private sector. Makes any loan guarantee commitment of a Federal agency a commitment of the Fund. Requires each agency to include in its budget proposal for a fiscal year: (1) the level of new loan guarantee commitments; and (2) the estimated subsidy associated with such commitments. Prohibits an agency from making a loan guarantee commitment unless: (1) funds have been appropriated for the guarantee subsidy; or (2) the use of funds otherwise available to the agency for the subsidy has been limited. Provides that the subsidy amount shall constitute the obligation of the agency. Requires the subsidy to be paid to the Fund when the underlying loan agreement is executed. Directs the Secretary to purchase reinsurance of loan guarantees from private insurers. Establishes the Fund within the Department of the Treasury to serve as a central revolving fund and financing mechanism for all new Federal direct loans and loan guarantees. Directs the Secretary to receive into the Fund: (1) subsidy payments from Federal agencies; (2) payments due the Government for direct loans; (3) proceeds from the sale of direct loans and from the sale of any collateral received as the result of defaults on direct or guaranteed loans; and (4) fees due the Government for loan guarantees. Sets forth the Secretary's duties in managing the Fund which include: (1) disbursing direct loans to borrowers according to agency loan agreements; (2) making claim payments for guaranteed loans in default that have not been reinsured; (3) identifying separately the credit activity of each agency; (4) requiring uniform reporting by agencies on loan performance, borrower characteristics, and debt collection efforts; and (5) estimating the subsidy amount for each direct loan and loan guarantee. Requires the head of each agency authorized to make or guarantee loans to: (1) request annual appropriations for the subsidized portions of agency loans; (2) conduct loan programs within the lower of appropriations limitations for such programs or annual appropriations available to cover subsidy costs; and (3) pay to the Fund all relevant loan collections. Provides for the budgetary treatment of direct loan and loan guarantee subsidies as agency obligations and of financing requirements of credit programs exceeding agency subsidies as Fund obligations. Authorizes the Secretary to use the proceeds of the sale of any securities issued under the Second Liberty Bond Act to: (1) finance direct loans to the extent not covered by agency subsidy payments and direct loan sales; and (2) pay claims resulting from federally-guaranteed loans, in excess of Fund reserves. Authorizes the appropriation of funds necessary to liquidate debt incurred by the Fund due to operating losses. Authorizes appropriations to agencies for subsidies associated with proposed direct loan obligations and proposed loan guarantee commitments. Includes as "deposit insurance agencies" the Federal Deposit Insurance Corporation, the Federal Savings and Loan Insurance Corporation, the National Credit Union Administration, and the Securities and Exchange Commission. Provides that: (1) obligations of deposit insurance agencies to make direct loans to the public or to assume loan assets shall remain obligations of such agencies; and (2) commitments to guarantee loans shall remain commitments of such agencies. Requires each deposit insurance agency to include in its budget proposal the estimated subsidy costs associated with proposed direct loan obligations and loan guarantee commitments. Requires no appropriations or limitations on the use of funds otherwise available for subsidies. Makes technical and conforming amendments. Prohibits a Federal agency other than the Department of the Treasury from issuing, selling, or guaranteeing an obligation that is ordinarily financed in investment securities markets unless such obligation may be held by only the Secretary. Permits the Secretary to waive such prohibition under specified circumstances. Deems any obligations guaranteed by a Federal agency and financed by the Secretary to be a direct loan of the Fund. Provides that purchases by the Secretary of obligations issued by local public bodies and guaranteed by a Federal agency shall be upon such terms as necessary to avoid an increase in borrowing costs of such bodies. Authorizes such an agency to make payments to the Secretary to offset the Secretary's costs of purchasing such obligations.
United States · United States Congress · 23 March 1987
Constitutional Amendment - Permits the President to disapprove any item of appropriation in any bill except an item of appropriation for the legislative branch or the judicial branch. Requires the President to return with his objections any item of appropriation disapproved to the House in which the bill originated. Subjects such bills to the same proceedings as other bills disapproved by the President.
United States · United States Congress · 19 March 1987
Small Business Trade Remedies Act of 1987 - Directs the Administrator of the Small Business Administration to establish within the Small Business Administration's Advocacy Office the Small Business Trade Remedies Office. Provides that the functions of the Office are to assist small businesses by preparing, initiating, and participating in proceedings relating to the administration of U.S. trade laws. Amends the Tariff Act of 1930 to require the International Trade Commission (ITC), with respect to countervailing and antidumping duty investigations, to make determinations concerning whether a U.S. small business has been materially injured by reason of imported merchandise upon information (available at the time of the determination) which was provided by the parties to the investigation or generally available to the public. (Previously, determinations were based upon the best information available to the Commission at the time of the determination.) Sets forth special rules the ITC must use in making determinations as to material injury to U.S. small businesses in countervailing and antidumping duty investigations.
United States · United States Congress · 19 March 1987
President's Pro-Life Bill of 1987 - Prohibits the use of Federal funds for abortions, except when continuing the pregnancy would endanger the mother's life. Prohibits the granting of funds relating to certain population research and voluntary family programs under the Public Health Service Act to organizations providing abortions or abortion referrals, unless the life of the mother would be endangered by continuing the pregnancy.
United States · United States Congress · 19 March 1987
Agricultural Export Reserve Act of 1987 - Directs the Secretary of Agriculture, in consultation with the United States Trade Representative, to carry out an export expansion program for the 1987 through 1991 marketing years. Establishes an agricultural surplus Export Reserve for such program. Permits such Reserve to be used for barter for strategic and other stockpiled materials, either for direct ownership or for storage use as collateral. Sets forth policy guidelines for such Reserve, including a prohibition on its use to expand exports to any nation with which the United States does not have full diplomatic relations or against which the President has imposed a trade embargo. Establishes the Export Reserve Advisory Council to advise the Secretary and the Trade Representative on how best to use such Reserve. Requires semi-annual reports to the appropriate congressional committees.
United States · United States Congress · 19 March 1987
Designates October 16, 1987, as World Food Day.
United States · United States Congress · 19 March 1987
Designates the week of November 15 through November 21, 1987, as Geography Awareness Week.
United States · United States Congress · 18 March 1987
Employee Educational Assistance Act of 1987 - Amends the Internal Revenue Code to make permanent the income tax exclusion for employee educational assistance programs. (Present law terminates such exclusion as of December 31, 1987.) Requires, for every taxable year beginning after 1988, an annual cost of living adjustment of the maximum excludable amount. Waives the maximum excludable amount for any educational assistance furnished by certain educational institutions to graduate students engaged in teaching or research activities for such organization.
United States · United States Congress · 18 March 1987
Establishes the Veterans Administration as an executive department redesignated as the Department of Veterans' Affairs. Makes technical and conforming changes, including the redesignation of the Administrator of Veterans Affairs as the Secretary of Veterans' Affairs.
United States · United States Congress · 18 March 1987
Self-Insured Workers' Compensation Funds Tax Exempt Status Clarification Act of 1987 - Amends the Internal Revenue Code to provide tax-exempt status to any corporation, fund, or trust whose principal purpose is to function as a self-insured workers' compensation or workers' disability fund.
United States · United States Congress · 18 March 1987
Authorizes and requests the President to designate May 3, 1987, and May 1, 1988, as Solidarity Sunday for Soviet Jewry.
United States · United States Congress · 18 March 1987
WIC Food for Life Resolution - Expresses the sense of the Congress that: (1) the Special Supplemental Food Program for Women, Infants, and Children (WIC) should receive increasing appropriations until all eligible persons are being served; and (2) an outreach program should be conducted to identify persons eligible for WIC assistance.
United States · United States Congress · 18 March 1987
Designates the month of September 1987 as Partnerships in Education Month.
United States · United States Congress · 18 March 1987
Expresses the sense of the Congress that the President should express to the Soviet Union the U.S. opposition to the Soviet Union's slave labor policies by all possible means, including refusing to permit imports of products made by such labor. Requests the President to end the delay in enforcing the restriction against importing goods produced by forced labor.
United States · United States Congress · 17 March 1987
Small Business Prompt Payment Act Amendments of 1987 - Revises Federal law to deem the head of a Federal agency to have received an invoice on the later of: (1) the date on which the designated office or employee of an agency actually receives it; or (2) the fifth day after the date on which a property is actually delivered, or final performance of a service is actually completed, unless the contract specifies otherwise. Makes Federal prompt payment provisions applicable to the United States Postal Service. Makes the Postmaster General responsible for issuing procurement regulations, solicitation provisions, and contract clauses. Reduces the 15-day grace period for payment of interest penalties to eight days for solicitations (other than meat products and agricultural commodities) issued before October 1, 1990. Eliminates such grace period for procurement solicitations issued on or after October 1, 1990. Requires an agency to pay a double interest penalty if: (1) the agency owes the interest penalty; (2) the interest penalty is not paid to the business concern on or after the date the penalty is due; (3) the agency does not pay the penalty within ten days after such payment is made; and (4) a written demand is made within 40 days after such payment is made. Requires regulations on interest penalties, in the case of construction contracts, to provide for the payment of interest on: (1) progress payments due for more than seven days, or a longer period if the prevailing practice in private construction contracts is to provide such longer period; and (2) amounts retained during the performance of a contract, if such amounts are not paid by the required payment date. Requires regulations on interest penalties to provide for periodic payments in the case of supply or service contracts upon: (1) the submission of an invoice for supplies delivered or services performed; and (2) acceptance of supplies or services by an authorized employee or certification of performance by such an employee. Requires Government construction contractors to include a payment provision in their agreements with their subcontractors which provides for payment in accordance with prevailing industry standards. Requires the contractor to pay a late payment interest penalty to the subcontractor at the rate applicable between the prime contractor and the Government. Specifies the calculation of time for interest penalties on discount payments. Revises agency reporting requirements on interest penalty payments to include: (1) a description of agency payment practices; and (2) an analysis by the Office of Small and Disadvantaged Business Utilization for each of the various Federal agencies on the impact of such payments on small and disadvantaged businesses. Requires the Chief Counsel for Advocacy of the Small Business Administration to report to the congressional committees on Small Business on current Government compliance with the payment of interest penalties and the impact on small business. Requires the Chief Counsel to monitor the compliance of all agencies and of the Director of the Office of Management and Budget with interest penalty payments. Requires the modification of the Federal acquisition regulation to implement Federal prompt payment provisions.
United States · United States Congress · 17 March 1987
National Space Grant College and Fellowship Act-Establishes within the National Aeronautics and Space Administration (NASA) a national space grant college and fellowship program to provide financial and other assistance for the exploration and development of space resources. Requires such program to advise the Administrator of NASA and coordinate Federal efforts. Authorizes the Administrator to make grants or enter into contracts to assist any space grant and fellowship program, for up to 66 percent of total cost, except for special grants. Directs the Administrator to make grants or enter into contracts for up to 100 percent of costs for identified specific national needs and problems relating to space. Authorizes the Administrator to designate any institution of higher education as a space grant college if it maintains a balanced program in fields related to space and meets other qualifications. Authorizes the Administrator to designate an association or alliance as a space grant regional consortium if it is established to share research and facilities in any field related to space and meets other qualifications. Directs the Administrator to support a space grant fellowship program for educational and training assistance to graduate students in fields related to space. Directs the Administrator to establish the space grant review panel as an independent committee to advise the Administrator on implementing the program. Requires interagency cooperation among all Federal agencies with authority over matters relating to space, authorizing the sharing of personnel and facilities and requiring the sharing of information. Directs the Administrator to report biennially to the Congress and the President on the activities of the program, subject to the review of the Directors of the Office of Management and Budget and of the Office of Science and Technology Policy. Authorizes appropriations for FY 1988 through 1991.
United States · United States Congress · 17 March 1987
Grants a Federal charter to the Montford Point Marine Association, Incorporated.
United States · United States Congress · 17 March 1987
Authorizes and requests the President to designate April 26 through May 2, 1987, as National Organ and Tissue Donor Awareness Week.
United States · United States Congress · 12 March 1987
Amends part D (Child Support and Establishment of Paternity) of title IV of the Social Security Act to require the withholding of child support payments from the non-custodial parent's wages upon the issuance or modification of a child support order. (Currently, such withholding need not occur until one month of nonpayment has elapsed.) Directs 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. Gives the Federal Parent Locator Service and State child support enforcement agencies access to all employment security information in the possession or control of existing data networks. Conditions a State's eligibility for payments under titles IV or XIX (Medicaid) of the Act on its compliance with federally prescribed child support enforcement procedures.
United States · United States Congress · 12 March 1987
Directs the Secretary of the Interior to display the American flag at the apex of the Vietnam Veterans Memorial in the District of Columbia.
United States · United States Congress · 12 March 1987
Defense Savings Act - Establishes the Bipartisan Commission on the Consolidation of Military Bases (the Commission) to: (1) review the military importance of all major military installations; and (2) identify which such installations can be closed or realigned without impairing the security of the United States. Outlines administrative procedures concerning membership, staff, meetings, and powers of the Commission. Directs the Commission, within 180 days after the enactment of this Act, to submit to the President, the Secretary of Defense, and each House of the Congress a final report on the findings and conclusions of the Commission. Terminates the Commission 30 days after the submission of such report. Authorizes the Secretary of Defense to take certain specified action with respect to the implementation of the Commission's recommendations.
United States · United States Congress · 12 March 1987
Expresses the sense of the Congress that the corporate, legal, labor, and academic communities should pursue establishment of an organization to provide pro bono legal assistance to small businesses in cases involving foreign unfair trade practices. Urges such organization to: (1) develop an outreach program to inform businesses of remedies available under U.S. trade laws; and (2) provide pro bono legal assistance to those businesses lacking resources to seek such remedies.
United States · United States Congress · 11 March 1987
Amends the Internal Revenue Code to require that certain information relating to fund raising must be included on tax returns made by tax-exempt organizations. Specifies the information required as: (1) the name and address of each person engaged in fund raising on behalf of the organization; (2) the gross amount raised by such person; (3) the amount of compensation received by such person; (4) a description of the activities performed by such person on behalf of the organization; and (5) a description of the other fund raising activities of the organization, the amount raised from such activities, and the expenses incurred for such activities.
United States · United States Congress · 11 March 1987
Child Care Act of 1987 - Sets forth congressional findings regarding the child care policies of the country. Title I: Voucher System for Child Care - Directs the Secretary of Health and Human Services to make grants to each State which has an approved plan for making vouchers for child care available to individuals whose family income is less than 200 percent of the Federal proverty level and who require such services due to their employment, search for employment, or training for employment. Authorizes appropriations for FY 1988 through 1991. Requires child care providers which are not required by State law to be licensed or certified to register with the State in order to participate in the voucher program. Directs States to make voluntary certification available to child care providers not required to be licensed or certified under State law. Exempts family day care providers (child care providers caring for six or fewer children) which are not required by State law to be licensed or certified from registration requirements if the State demonstrates to the Secretary that not less than 80 percent of the children served by such providers are likely to be served by family day care providers whose names and addresses are recorded by the State. Requires the Secretary to establish criteria, standards, and a timetable for the implementation of these and other specified State voucher plan requirements. Directs the Secretary to reimburse a State for 75 percent of its costs under such plan. Provides for proportional allotments among States based upon the amount each State receives under title XX (Grants to States for Social Services) of the Social Security Act. Permits a State to use title XX funds for the voucher plan. Permits the Secretary to withhold this Act's grant payments from a noncompliant State. Excludes the amount of any voucher from determinations of income or resources for purposes of any Federal or State law. Requires each State to report biennially to the Secretary on the implementation of the plan, including the amounts used on vouchers from title XX funds. Requires the Secretary to submit an analysis of the State reports to the Congress. Title II: Changes in Dependent Care Tax Credit - Amends the Internal Revenue Code to provide for proportionately greater reductions in the dependent care tax credit when a taxpayer's income exceeds $60,000 than when his or her income exceeds $10,000, except where such credit is for care provided to a handicapped individual. Adjusts such dollar figures annually to reflect changes in the cost-of-living. Disallows dependent care tax credits for care paid for with vouchers.
United States · United States Congress · 11 March 1987
Amends the Internal Revenue Code to allow a tax deduction for interest on refinanced indebtedness secured by a qualified residence, when the indebtedness was incurred and secured on or before August 16, 1986, but such refinancing occurred after August 16, 1986. Requires that the principal amount after refinancing not exceed the principal amount before refinancing (even though the latter, when originally incurred, exceeded the cost basis for the residence plus improvements).
United States · United States Congress · 10 March 1987
Tongass Timber Reform Act - Amends the Alaska National Interest Lands Conservation Act to repeal the ongoing appropriations for timber utilization in the Tongass National Forest, Alaska. Repeals the requirement for identifying lands unsuitable for timber production in such forest. Repeals the reporting requirement on the adequacy of timber supply from such forest lands. Requires the biennial report on such Forest to include the impact of timber management on subsistence resources, wildlife, and fisheries habitats.
United States · United States Congress · 10 March 1987
Aircraft Collision Avoidance Act of 1987 - Amends the Federal Aviation Act of 1958 to require that civil aircraft with a maximum passenger capacity of more than 30 seats be equipped with a collision avoidance system developed by the Federal Aviation Administration (TCAS-II). Mandates that an altitude-encoding transponder be installed on each civil aircraft operating in a high traffic density area if such aircraft is not required to be equipped with the TCAS-II. Directs the Administrator of the Federal Aviation Administration to complete, as soon as possible, the research, development, and certification of the collision avoidance system known as TCAS-III. Authorizes appropriations.
United States · United States Congress · 10 March 1987
Designates October 6, 1987, as German-American Day.
United States · United States Congress · 10 March 1987
Designates April 4, 1987, as National Catfish Day.
United States · United States Congress · 5 March 1987
Amends the Tax Reform Act of 1986 to extend for one year (from April 16, 1987, to April 16, 1988) the waiver of estimated tax penalties for underpayments by individuals attributable to such Act.
United States · United States Congress · 5 March 1987
Expresses the sense of the Congress that: (1) the promotion of unrestricted family visits between related people of the United States and the Soviet Union is an essential part of American policy toward the Soviet Union; and (2) the President, the Secretary of State, and other administration members should raise the issue of family visitation at all appropriate opportunities in discussions with leaders of the Communist Party and the Government of the Soviet Union.
United States · United States Congress · 5 March 1987
Expresses the sense of the Congress that the United Nations, and in particular the Human Rights Commission, should include among its highest priorities of its human rights agenda consideration of the question of human rights in Cuba.
United States · United States Congress · 4 March 1987
Expresses the sense of the House of Representatives that Federal excise tax rates should not be increased.
United States · United States Congress · 4 March 1987
Expresses the sense of the Congress that the Vatican should grant recognition to and establish diplomatic relations with Israel.
United States · United States Congress · 3 March 1987
Delays from December 31, 1986, until December 31, 1987, the effective date of provisions of the Tax Reform Act of 1986 which increase from 80 percent to 90 percent the current year tax liability test for estimated tax payments by individuals.
United States · United States Congress · 3 March 1987
Federal Hospital System Sharing Act of 1987 - Amends Federal veterans' benefits provisions to allow, under a health care sharing agreement, an individual who is eligible to receive direct health care in a facility of one agency (either the Veterans Administration or the Department of Defense) to be furnished such care at the facility of the other agency. Revises the definition of the term "beneficiary" for purposes of eligibility for such benefits.
United States · United States Congress · 3 March 1987
Amends the Internal Revenue Code to allow a deduction for expenses related to preparation of withholding certificates. Requires that a person who filed such certificate knew it to be false or fraudulent before the imposition of civil penalties. Establishes a transition period for imposition of such penalties.
United States · United States Congress · 2 March 1987
Amends the Federal criminal code to provide a mandatory life sentence (except when the death penalty is invoked) for any person convicted of gathering or delivering defense information to a foreign government.
United States · United States Congress · 2 March 1987
Amends the Federal criminal code to establish procedures for the imposition of the death penalty for presidential assassination. Requires a separate sentencing hearing before a jury, or the court upon motion by the defendant, when the defendant is found guilty or pleads guilty to an offense punishable by death. Provides that no presentence report shall be prepared in such cases. Allows the defendant and the Government to present any information relevant to sentencing, without regard to the rules of evidence, but permits information to be excluded where its probative value is substantially outweighed by the danger of unfair prejudice, confusion of the issues, or misleading of the jury. Specifies mitigating factors which the defendant must establish by a preponderance of the information and aggravating factors which the Government must prove beyond a reasonable doubt. Conditions imposition of the death penalty on a unanimous finding by the jury (or finding by the court) that: (1) some aggravating factor exists; and (2) the aggravating factor sufficiently outweighs any mitigating factor found to exist. Directs the court to impose the death penalty upon a finding that such sentence is justified. Establishes procedures for appeal from the death sentence.
United States · United States Congress · 26 February 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 with tax forms sent by the IRS. Amends the Inspector General Act of 1978 and other Federal law to establish within the Department of the Treasury (Department) an Office of Inspector General (Inspector). Transfers to such Office the existing audit and investigation units of the Department. Prohibits the Inspector from reviewing: (1) monetary, fiscal, and tax policy; and (2) the exercise of legal judgment in the investigation and litigation of cases. Authorizes the Secretary to: (1) withhold from the Inspector requested information that the Secretary determines will jeopardize the success of an ongoing investigation or litigation, confidential sources, or the national security; and (2) prohibit the Inspector from undertaking or continuing an audit or investigation under limited circumstances described in this Act. Requires the IRS, upon taxpayer request, to conduct any interview regarding a deficiency assessment 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 interview to warn the taxpayer that: (1) he or she has a right to remain silent; (2) any statement the taxpayer makes may be used against him or her; and (3) he or she has the right to the presence of an attorney, certified public accountant, enrolled agent, or enrolled actuary. Permits a waiver of such rights if voluntarily and knowingly made. Amends Federal law to require the Comptroller General (Comptroller) of the General Accounting Office to: (1) conduct audits of the IRS with respect to the efficiency, uniformity, and equity of the internal revenue laws (current law specifies no particular focus for such audits); and (2) conduct special audits or investigations of internal revenue law administration upon the request of any congressional committee or Member of Congress. Requires the Comptroller's annual report to the Congress to include specified findings concerning IRS management, efficiency, procedures, and structure. Divests of its finality a vote of the Joint Committee on Taxation to disapprove a Comptroller General audit of the IRS. Designates such vote as a recommendation to disapprove an audit and makes such recommendation subject to congressional approval. Prohibits evaluations of IRS personnel based on revenue collected from taxpayers as a result of audits or investigations involving such personnel. Amends the Internal Revenue Code to prescribe criminal penalties for: (1) any investigation 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. Creates a civil cause of action in Federal court (regardless of the amount in controversy) for any taxpayer aggrieved by such prohibited investigation or recordkeeping. Authorizes both equitable remedies and awards of damages, including punitive damages, litigation costs and reasonable attorney fees, in such cases. 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. 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. Authorizes the Secretary, in certain cases, to enter into a binding agreement with a taxpayer under which such taxpayer may pay tax liability in installments. Requires the Secretary to offer in writing to enter such an agreement with any individual: (1) whose tax liability is $20,000 or less; and (2) who has not been delinquent in installment tax payments under similar agreements during a specified period. Permits the Secretary, after proper notice and a hearing, to modify or annul such an agreement upon the finding that the financial condition of the affected taxpayer has significantly changed. Requires the Secretary to abate in full any deficiency, including penalty or interest, completely attributable to erroneous advice in writing given to a taxpayer by an IRS officer or employee in response to such taxpayer's specific inquiry. Directs IRS officers and employees, when giving oral advice to a person, to inform such person that the contents of such communication are not binding on the IRS. 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. Allows an administrative appeal of tax liens. Revises the criteria according to which the Secretary determines a minimum sale price for property seized by levy and subject to a tax sale. Prohibits the Secretary from authorizing a class audit of taxpayers in a particular business or trade until each group member is given proper notice and the opportunity either to file an amended return or to challenge the Secretary's findings at a hearing. Places upon the IRS the burden of proof on all issues in all administrative and judicial proceedings between the IRS and a taxpayer. Applies the rulemaking provisions of the Administrative Procedure Act to all IRS rules and regulations prescribed by the Secretary.
United States · United States Congress · 26 February 1987
Amends the Internal Revenue Code to suspend during a specified period of time the excise taxes on: (1) aviation fuel; (2) aircraft tires; (3) gasoline used in aircraft; and (4) air transportation. Provides that such taxes shall be suspended during a time when the unobligated balance in the Airport and Airway Trust fund exceeds $1,000,000,000.
United States · United States Congress · 26 February 1987
Designates the month of May 1987 as National Home Remodeling Month.
United States · United States Congress · 25 February 1987
Interstate Sales Tax Collection Act of 1987 - Allows any State or political subdivision to require retailers engaged in business in that State to collect a State and local sales or use tax on the sale or use of tangible personal property shipped or delivered into that State or political subdivision. Amends the Internal Revenue Code to require interstate retailers to file information returns with the Internal Revenue Service for the purpose of assisting States in the collection of such sales or use taxes. Authorizes disclosure of such information to State tax officials. Imposes penalties for failure to file such information returns.
United States · United States Congress · 25 February 1987
Authorizes the President, on behalf of the Congress, to present a gold medal to Mrs. Jesse Owens in recognition of the late Jesse Owens' athletic achievements and humanitarian contributions to public service, civil rights, and international goodwill. Authorizes appropriations. Authorizes the Secretary of the Treasury to sell bronze duplicates of the medal.