United States · United States Congress · 4 February 2003
Authorizes the President to award a gold medal to each of the seven crew members who perished aboard the space shuttle Columbia: Rick D. Husband; Michael P. Anderson; Laurel Clark; David M. Brown; William C. McCool; Kapana Chawla; and Ilan Ramon.
United States · United States Congress · 4 February 2003
Personal Responsibility, Work, and Family Promotion Act of 2003 - Amends title IV (Temporary Assistance for Needy Families) (TANF) of the Social Security Act (SSA) to reauthorize the Secretary of Health and Human Services (Secretary) to award state family assistance grants. Authorizes States to use grants for marriage promotion activities and requires the Secretary to make bonus grants to each State that has achieved formulated employment goals. Revises: (1) requirements for the consideration of certain child care expenditures in determining State compliance with contingency fund requirements; (2) State work participation requirements, incorporating a 40-hour work week standard, and creating a State superachiever participation rate credit; and (3) requirements for the use of TANF grants. Authorizes the Secretary to establish TANF performance goals and plans. Makes appropriations for research, demonstrations, and technical assistance. Repeals waiver continuation authority. Promotion and Support of Responsible Fatherhood and Healthy Marriage Act of 2003 - Amends the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to authorize the Secretary to make grants to public and nonprofit community entities for demonstration projects to test the effectiveness of various approaches to create a Fatherhood Program. Permits States the option to make TANF programs mandatory partners with one-stop employment training centers. Caring for Children Act of 2003 - Amends the Child Care and Development Block Grant Act of 1990 to specify consumer education information States are required to collect and disseminate. Amends the Internal Revenue Code with respect to income tax benefits. Reauthorizes funding for State child care entitlement programs and revises State requirements for child support payments. Amends: (1) SSA title XI (General Provisions) to eliminate specified limitations on the Secretary's authority to approve demonstration projects and grant waivers; and (2) SSA title XVI (Supplemental Security Income) (SSI) to require the Commissioner of Social Security to review State agency blindness and disability determinations. Authorizes the administering Secretary to authorize innovative State demonstration projects involving individual programs, or integrating multiple public assistance, employment security, and other programs to support working families. Amends the Food Stamp Act of 1977 to require the Secretary to establish a program to make grants to States to provide food assistance and funds to operate employment and training programs for needy individuals. Extends abstinence education funding and reauthorizes transitional medical assistance.
United States · United States Congress · 31 January 2003
Directs the Commandant of the Coast Guard, upon the decommissioning of the Coast Guard Cutter Bramble, to convey all right, title, and interest of the United States in and to such vessel to the Port Huron Museum of Arts and History (the recipient), Port Huron, Michigan, if the recipient meets specified conditions. Includes among such conditions that it: (1) use the vessel for purposes of education and historical display; and (2) hold the Government harmless for claims arising from exposure to asbestos and other hazardous materials after the conveyance.
United States · United States Congress · 29 January 2003
Indian and Alaska Native Foster Care and Adoption Services Amendments of 2003 - Amends title IV part E of the Social Security Act (Foster Care and Adoption Assistance) to authorize an Indian tribe or intertribal consortium meeting certain requirements to receive Federal foster care maintenance payments for children placed in its custody. Prescribes procedural guidelines for foster care programs operated by Indian tribal organizations.
United States · United States Congress · 29 January 2003
Investment in America Act of 2003 - Amends the Internal Revenue Code to make permanent the credit for increasing research activities. Increases the alternative incremental credit rates. Provides an alternative credit for qualified research expenses.
United States · United States Congress · 29 January 2003
Amends the Internal Revenue Code respecting the Hope Scholarship Credit to: (1) extend coverage to fees, books, supplies, and equipment, and exempt such expenses from information reporting requirements; and (2) not reduce such Credit by Federal Pell Grant and Supplemental Educational Opportunity Grant amounts.
United States · United States Congress · 29 January 2003
Amends the Federal Law Enforcement Pay Reform Act of 1990 to revise the special pay adjustments for (percentage differentials payable to) Federal law enforcement officers in specified consolidated metropolitan statistical areas. Includes Capitol Police as law enforcement officers under such Act. Eliminates the limitation on the aggregate of basic pay and premium pay with respect to availability pay for Federal criminal investigators.
United States · United States Congress · 29 January 2003
Recognizes that a strong domestic steel industry and strong domestic manufacturing base are vital to national defense and economic security. Urges the President to request the United States International Trade Commission, in addition to monitoring and reporting on certain enumerated items in section 204 of the Trade Act of 1974 with respect to the tariff increases and tariff rate quotas proclaimed by the President on March 5, 2002, on certain steel imports, to also monitor and report on the impact of the temporary safeguards on domestic steel consuming industries.
United States · United States Congress · 28 January 2003
Revises the boundary of Sleeping Bear Dunes National Lakeshore to include specified land when title to such land has vested in the United States. Authorizes the Secretary of the Interior to acquire such land only by purchase from a willing seller. Instructs the Secretary to include a request for funds necessary for such land acquisition in the National Park Service budget submission for FY 2004.
United States · United States Congress · 28 January 2003
Social Security Benefits Tax Relief Act of 2003 - Amends the Internal Revenue Code to repeal the 85 percent (second tier) taxation of Social Security and Railroad Retirement benefits. Appropriates, from the general fund, to the Hospital Insurance Trust Fund amounts equal to the reduction in revenue lost because of the repeal. Requires an annual report concerning the funds transferred from the general fund to the Trust Fund.
United States · United States Congress · 27 January 2003
Solid Waste International Transportation Act of 2003- Amends the Solid Waste Disposal Act to authorize States to enact laws prohibiting or limiting the receipt and disposal of municipal solid waste generated outside the United States.
United States · United States Congress · 27 January 2003
National Right-to-Work Act - Amends the National Labor Relations Act and the Railway Labor Act to repeal those provisions that permit employers, pursuant to a collective bargaining agreement that is a union security agreement, to require employees to join a union as a condition of employment (including provisions permitting railroad carriers to require, pursuant to such an agreement, payroll deduction of union dues or fees as a condition of employment).
United States · United States Congress · 27 January 2003
Authorizes and requests the President to award the Medal of Honor posthumously to Gary Lee McKiddy of Miamisburg, Ohio, for acts of valor while serving in the U.S. Army during the Vietnam War, notwithstanding otherwise application time limitations.
United States · United States Congress · 27 January 2003
Amends the Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16) to make the sunset provisions inapplicable to section 202, which expanded and increased the adoption credit and adoption assistance programs under the Internal Revenue Code.
United States · United States Congress · 8 January 2003
Human Cloning Prohibition Act of 2003 - Prohibits any person or entity, in or affecting interstate commerce, from knowingly: (1) performing or attempting to perform human cloning; (2) participating in such an attempt; (3) shipping or receiving an embryo produced by human cloning; or (4) importing such an embryo. Sets forth criminal and civil penalties. Provides that nothing in this Act restricts areas of scientific research not specifically prohibited above, including research in the use of nuclear transfer or other cloning techniques to produce molecules, DNA, cells other than human embryos, tissues, organs, plants, or animals other than humans. Directs the General Accounting Office to assess the need for amendment of such prohibition, including through: (1) a discussion of new developments, the need for somatic cell transfer to produce medical advances, current public attitudes and prevailing ethical views concerning its use, and potential legal implications of somatic cell transfer research; and (2) a review of any technological developments that may require technical changes to such prohibition.
United States · United States Congress · 8 January 2003
Declares Executive Order 13166, "Improving Access to Services for Persons with Limited English Proficiency," to be null and void. Prohibits the use of funds for the promulgation or enforcement of an executive order that creates an entitlement to services provided in a language other than English.
United States · United States Congress · 8 January 2003
Retired Pay Restoration Act of 2003 - Permits retired members of the armed forces with service-connected disabilities to be paid both military retired pay and veterans' disability compensation. Repeals provisions providing for special compensation for certain severely disabled military retirees and certain combat-related disabled uniformed services retirees.
United States · United States Congress · 8 January 2003
Housing Bond and Credit Modernization and Fairness Act of 2003 - Amends the Internal Revenue Code to: (1) repeal the required use of certain principal repayments on mortgage subsidy bond financings to redeem bonds; (2) modify the purchase price limitation under mortgage subsidy bond rules based on median family income; and (3) define the term "area median gross income" for low-income housing credit projects.
United States · United States Congress · 8 January 2003
Houses of Worship Free Speech Restoration Act - Amends the Internal Revenue Code to state that churches and other houses of worship shall not lose such designation because of the content, preparation, or presentation of any homily, sermon, teaching, dialectic, or other presentation made during religious services or gatherings. States that such provision shall not affect campaign finance laws under the Federal Election Campaign Act of 1971.
United States · United States Congress · 7 January 2003
Law Enforcement Officers Safety Act of 2003 - Amends the Federal criminal code to authorize qualified law enforcement officers (including certain qualified retired officers) carrying the photographic identification issued by their governmental agency, notwithstanding State or local laws, to carry a concealed firearm. Provides that such authorization shall not supersede State laws that: (1) permit private entities to prohibit the possession of concealed firearms on their property; or (2) prohibit the possession of firearms on State or local government property. Excludes from the definition of "firearm" any machine gun, firearm silencer, or destructive device.
United States · United States Congress · 7 January 2003
Keep Our Promise to America's Military Retirees Act - Includes as an employee, for purposes of Federal provisions authorizing enrollment under the Federal Employees Health Benefits (FEHB) Program: (1) a member of the armed forces who began service before June 7, 1956, and retired after a minimum of 20 years of such service or by reason of a service-connected disability; and (2) the surviving widow or widower of such member. Directs the Secretary of Defense to enter into an agreement with the Office of Personnel Management to provide FEHB coverage to the following eligible beneficiaries: (1) a member or former member entitled to military retired or retainer pay; (2) an unremarried former spouse who was married to a member for at least 20 years, during which such member performed at least 20 years of retirement-creditable military service; (3) a dependent of a deceased qualifying member or former member; (4) a dependent of a living member or former member; and (5) a family member.
United States · United States Congress · 7 January 2003
Death Tax Permanency Act of 2003 - Amends title IX (Compliance with Congressional Budget Act) of the Economic Growth and Tax Relief Reconciliation Act of 2001 (P.L. 107-16) to repeal the sunset provisions applicable to title V (Estate, Gift, and Generation-Skipping Transfer Taxes) of such Act. (Makes estate tax repeal permanent.) States that such amendments shall take effect as if included in section 901 of such Act.
United States · United States Congress · 7 January 2003
Disapproves the rule submitted by the Centers for Medicare & Medicaid Services, Department of Health and Human Services, relating to revisions to payment policies under the Medicare physician fee schedule for calendar year 2003, and the inclusion of registered nurses in the personnel provision of the critical access hospital emergency services requirement for frontier areas and remote locations.
United States · United States Congress · 16 October 2002
Amends the Internal Revenue Code to permit a taxpayer to substitute, for the first part of the formula for determining the credit for increasing research activities, the following, a credit equal to 12 percent of so much of the qualified research expenses for the taxable year as exceeds 50 percent of the average qualified research expenses for the three taxable years preceding the taxable year for which the credit is being determined. Provides a special rule where there are no qualified research expenses in any of the three preceding taxable years.
United States · United States Congress · 9 October 2002
Amends the Temporary Extended Unemployment Compensation Act of 2002 (which is title II of the Job Creation and Worker Assistance Act of 2002, PL107-147) to extend temporary extended unemployment compensation (TEUC) payments through weeks of unemployment ending before April 1, 2003, but only for certain qualified individuals in States that meet high unemployment criteria.
United States · United States Congress · 9 October 2002
Recognizes that a strong domestic steel industry and strong domestic manufacturing base are vital to national defense and economic security. Urges the President to request the International Trade Commission to: (1) expedite its review of the temporary safeguards imposed on March 5, 2002, on certain steel imports, and to report its findings to the President and Congress; and (2) monitor and report, in addition to developments with respect to a domestic industry (including the progress and specific efforts made by workers and firms in the industry to make a positive adjustment to import competition), on the impact of the temporary safeguards on domestic steel consumers and relations with U.S. trading partners.
United States · United States Congress · 7 October 2002
Revises the boundary of Sleeping Bear Dunes National Lakeshore to include specified land when title to such land has vested in the United States. Authorizes the Secretary of the Interior to acquire such land only by purchase from a willing seller. Instructs the Secretary to include a request for funds necessary for such land acquisition in the National Park Service budget submission for FY 2004.
United States · United States Congress · 2 October 2002
Sudan Peace Act - Condemns violations of human rights on all sides of the conflict in Sudan (including the Government of Sudan), the ongoing slave trade there, the Government's use and organization of "murahalliin" (or "mujahadeen"), Popular Defense Forces (PDF), and regular Sudanese Army units into raiding and slaving parties in Bahr al Ghazal, the Nuba Mountains, Upper Nile, and Blue Nile regions, and its aerial bombardment of civilian targets. Recognizes that the use of raiding and slaving parties is a tool for creating food shortages as a systematic means to destroy the societies, culture, and economies of the Dinka, Nuer, and Nuba peoples in a policy of low-intensity ethnic cleansing. Provides increased assistance to areas of Sudan that are not controlled by the Government of Sudan to prepare the population for peace and democratic governance. Requires the President to take specified actions against Sudan if the President determines and certifies to the appropriate congressional committees that the Government of Sudan has not engaged in good faith negotiations with the Sudan People's Liberation Movement (SPLM) to achieve a peace agreement, or is not in compliance with the terms of any negotiated peace agreement with the SPLM. Expresses the sense of Congress that the United Nations (UN) should help facilitate peace and recovery in Sudan. Directs the President to develop a contingency plan to provide, outside UN auspices, the greatest amount of U.S. Government and privately donated relief to all affected areas in Sudan, including the Nuba Mountains, Upper Nile, and the Blue Nile regions, in the event the Government of Sudan imposes a ban on Operation Lifeline Sudan air transport relief flights. Directs the Secretary to collect information about possible war crimes by all parties to the conflict in Sudan, including slavery, rape, and aerial bombardment of civilian targets.
United States · United States Congress · 1 October 2002
Honors and commends Ernie Harwell for the completion of his 55th year in baseball broadcasting. Wishes him good health and happiness in his future endeavors.
United States · United States Congress · 26 September 2002
Firefighting Research and Coordination Act - Amends the Federal Fire Prevention and Control Act of 1974 to direct the Administrator of the United States Fire Administration (Director of the Federal Emergency Management Agency (FEMA)) to: (1) develop new, and utilize existing, measurement techniques and testing methodologies for evaluating new firefighting technologies; (2) evaluate the compatibility of new equipment and technology with existing technology; and (3) support the development of new standards through national voluntary consensus standards organizations for new firefighting technologies based on specified techniques and methodologies. Directs the Administrator to: (1) provide technical assistance and training to State and local fire service officials to establish nationwide and State mutual aid systems for dealing with national emergencies; and (2) develop and make model mutual aid plans for both intrastate and interstate assistance available to State and local fire service officials. Requires the Director of FEMA to revise FEMA's Federal Response Plan to incorporate plans for responding to terrorist attacks, particularly in urban areas. Authorizes the Superintendent of the National Academy for Fire Prevention and Control to train fire service personnel in: (1) strategies for building collapse rescue; (2) the use of technology in response to fires; (3) response, tactics, and strategies for dealing with terrorist-caused national catastrophes; (4) use of and familiarity with the national plan; (5) leadership and strategic skills, including integrated management systems operations and integrated response; (6) strategies and tactics for fighting forest fires; (7) integration of terrorism response agencies into the national terrorism incident response system; and (8) response tactics and strategies for fighting fires at U.S. ports, including fires on the water and aboard vessels.
United States · United States Congress · 26 September 2002
Expresses the sense of the House of Representatives that each State should examine its existing statutes, practices, and procedures governing special elections so that, in the event of a catastrophe, vacancies in the House of Representatives may be filled in a timely fashion.
United States · United States Congress · 26 September 2002
Expresses the sense of the House of Representatives that: (1) the Secretary of Transportation should issue regulations to prevent the introduction and spread of aquatic nuisance species within the Great Lakes; (2) the Great Lakes States should develop and implement a mechanism that provides a common conservation standard for making decisions concerning the withdrawal and use of water from the Great Lakes Basin; and (3) the Secretary of State should work with the Canadian Government to encourage and support the Provinces of Ontario and Quebec in the development and implementation of a consistent mechanism and standard. Calls for the Administrator of the Environmental Protection Agency to: (1) make grants to States, Indian tribes, regional agencies, and local governments to carry out projects in areas of concern to monitor or evaluate contaminated sediment, to remediate such sediment, and to prevent further or renewed contamination; and (2) conduct research on innovative approaches, technologies, and techniques to remediate sediment. Calls for the extension of appropriations for sewer overflow control grants through FY 2004 in accordance with the Water Quality Investment Act of 2002. Expresses the sense of the House of Representatives that appropriations for the national sea grant college program in FY 2003 be funded at the level authorized in the National Sea Grant College Program Reauthorization Act of 1998.
United States · United States Congress · 24 September 2002
Motorcycle and Motorcycling Small Business Protection Act - Amends the Clean Air Act to establish emissions standards for gasoline-fueled highway motorcycles for model year 2004 and thereafter. Excludes the sale of highway motorcycles from otherwise applicable certificate of conformity requirements. Prohibits the Administrator of the Environmental Protection Agency from waiving Federal highway motorcycle emissions standards in favor of a State standard.
United States · United States Congress · 19 September 2002
Declares the sense of the House of Representatives that Congress should complete action in the 107th Congress on the Pension Security Act of 2002 and present it to the President for his signature before adjournment.
United States · United States Congress · 19 September 2002
Declares the sense of the House of Representatives that Congress should complete action in the 107th Congress on the Community Solutions Act of 2001 and present it to the President for his signature before adjournment.
United States · United States Congress · 18 September 2002
Aquatic Invasive Species Research Act - Requires the Smithsonian Environmental Research Center, the U.S. Geological Survey, and the National Oceanic and Atmospheric Administration to develop and conduct a marine and fresh-water research program to support efforts to detect, prevent, and eradicate invasive species in the Aquatic Ecosystem. Requires the program to: (1) develop standardized protocols for conducting ecological and pathway surveys of nonnative aquatic species; (2) create baseline ecological information of the aquatic ecosystem and pathways; (3) designate the number and location of survey sites required; (4) conduct laboratory and field-based marine and fresh-water research experiments on a range of taxonomic groups to identify the relationship between the introduction and establishment of nonnative aquatic species; and (5) analyze the data collected. Directs the Aquatic Nuisance Species Task Force to convene a workshop with appropriate researchers. Amends the Nonindigenous Aquatic Nuisance Prevention and Control Act of 1990 to: (1) require that ecological and ballast water discharge surveys examine other potential modes of introducing nonnative aquatic species by ship into the Aquatic Ecosystem, including hull fouling; (2) rename the National Ballast Information Clearinghouse as the National Pathway and Ecological Surveys Database; (3) expand the purview of the database to include ballast water management, delivery practices of ships entering United States ports and their compliance with existing regulations; and (3) make the database widely available to the public. Requires the Environmental Protection Agency (EPA) establish marine and fresh-water research, development, and demonstration programs with respect to environmental soundness screening and dispersal barrier research. Reauthorizes the ship pathway technology demonstration program. Requires the Coast Guard and the EPA to develop a research program to support implementation of standards to prevent the introduction and spread of invasive species by ships into the Aquatic Ecosystem. Requires the National Science Foundation to establish a grant program for institutions of higher education to carry our research programs in systematics and taxonomy.
United States · United States Congress · 18 September 2002
National Aquatic Invasive Species Act of 2002 - Amends the Nonindigenous Aquatic Nuisance Prevention and Control Act of 1990 to require the Invasive Species Council (Council) to coordinate with the Aquatic Invasive Species Task Force (Task Force) to combat aquatic invasive species. Requires the Task Force to recommend to appropriate Federal agencies additions to the list of aquatic invasive species. Requires the Task Force, the Council, and the Secretary of State to coordinate activities to ensure that international efforts to prevent and manage aquatic invasive species are coordinated with U.S. policies. Establishes minimum invasive species prevention requirements for all vessels entering U.S. ports. Requires the Secretary of the department in which the Coast Guard is operating to promulgate regulations for ballast water management standards and certification procedures. Directs the Task Force to publish a priority pathway management program. Prohibits the importation of live aquatic organisms not in trade without specified screening and approval. Requires the Assistant Secretary of the Army for Civil Works, with the concurrence of the Administrator of the Environmental Protection Agency, to construct and maintain a national dispersal barrier program to contain and control aquatic nuisances. Declares that a State with a rapid response contingency strategy shall be eligible to receive emergency funding to implement rapid response measures for aquatic invasive species under specified circumstances. Requires the Task Force, with concurrence of the Council, to encourage the development of regional rapid response contingency strategies and develop a State model for such. Requires the Council, in coordination with the Task Force and the heads of the appropriate Federal agencies, to establish a Federal rapid response team for the ten regions of the Standard Federal Regional Boundary System. Requires the Task Force to establish a national subcommittee on nutria. Provides for expansion of the Brown Tree Snake Control Program and Aquatic Nuisance Species Program information, education and outreach activities.
United States · United States Congress · 17 September 2002
Declares the sense of the House of Representatives that Congress should complete action on the Permanent Death Tax Repeal Act of 2002, and present it to the President before adjournment.
United States · United States Congress · 17 September 2002
Declares the sense of the House of Representatives that the 107th Congress should complete action on and present to the President, before September 30, 2002, legislation extending and strengthening the 1996 welfare reforms.
United States · United States Congress · 26 July 2002
Emergency Farmer and Rancher Assistance Act of 2002 - Directs the Secretary of Agriculture to provide: (1) emergency financial assistance to agricultural producers who have incurred qualifying 2001 or 2002 crop losses due to weather or related conditions; and (2) payments to livestock producers who have incurred 2001 or 2002 losses in an emergency-designated county, with permitted set-asides for the American Indian livestock program.
United States · United States Congress · 26 July 2002
Amends Federal law to specify that the retirement fund of the Young Men's Christian Association (the YMCA) shall be treated as a Church Plan under the Internal Revenue Code. Classifies the YMCA's retirement plans (including the reserve accounts for such plans) under the Code as retirement income accounts provided by churches for years on or after January 1, 2002.
United States · United States Congress · 23 July 2002
Education Freedom Act - Amends the Internal Revenue Code to permit a tax credit for 50 percent of certain cash contributions by a taxpayer to an education investment organization or to an elementary or secondary school. Sets a maximum credit of $50,000 for corporations and $250 for other taxpayers ($500 for a joint return). Provides other limitations on the amount of the credit in certain specified instances. Excludes from gross income any amount received as a grant for qualified elementary and secondary expenses from an education investment organization. Defines "qualified elementary and secondary expenses" and "education investment organization." Revises definition of "school" for purposes of defining qualified elementary and secondary education expenses.
United States · United States Congress · 23 July 2002
Water Quality Investment Act of 2002 - Amends the Federal Water Pollution Control Act to authorize appropriations through FY 2004 for grants for planning, design, and construction of treatment works to control or treat municipal combined sewer overflows and sanitary sewer overflows. Extends the requirements for a report on funding levels.
United States · United States Congress · 22 July 2002
Montgomery GI Bill Enhancement Act of 2002 - Authorizes an individual, during the year following enactment of this Act, to make an irrevocable election for entitlement to basic educational assistance under the Montgomery GI Bill if such individual: (1) first became a member of the armed forces or entered active duty before July 1, 1985; (2) has served on active duty without a break in service; (3) has completed requirements of a secondary school diploma or the equivalent of 12 semester hours in a program leading to a standard college degree; and (4) is discharged or released from active duty honorably. Requires such individual's basic pay to be reduced, over an 18-month period, until the total reduction is $2,700, as a contribution toward such educational assistance.
United States · United States Congress · 22 July 2002
Expresses the sense of the House of Representatives that Major League Baseball and the Major League Baseball Players Association should implement a mandatory steroid testing program.
United States · United States Congress · 18 July 2002
Tax Simplification Act of 2002 - Amends the Internal Revenue Code to repeal the alternative minimum tax. Amends the definitions of dependent and of head of household. Modifies provisions concerning: (1) the dependent care credit; (2) the child tax credit; (3) the earned income credit; and (4) the deduction for a personal exemption for dependents. Accelerates the repeal of the phaseout of personal exemptions and of the overall limitation on itemized deductions. Repeals certain phaseout provisions, including with regard to the child tax credit. Modifies provisions dealing with the capital gains tax (including, allowing the deduction for nonitemizers) and providing for a deduction for points on a home mortgage. Provides for the partial exclusion of dividends and interest. Increases the exclusion for group-term life insurance purchased for employees. Combines the Hope and Lifetime Learning credits. Repeals provisions regarding collapsible corporations. Sets forth special rules dealing with the active business test for certain corporate reorganizations. Provides rules for determining the transferor's basis of intangible property to a corporation. Repeals the ability of partnerships to elect to apply large partnership rules, effective after December 31, 2003. Repeals the personal holding company tax. Grants the Secretary of the Treasury the authority to prescribe the class life of any property, except for residential rental property and nonresidential real property. Repeals the occupational taxes relating to distilled spirits, wine, and beer. Converts the failure to pay one's estimated income tax penalty to an interest charge on the accumulated unpaid balance.
United States · United States Congress · 10 July 2002
Teacher Tax Relief Act of 2002 - Amends the Internal Revenue Code to increase from $250 to $500 the maximum above-the-line deduction allowed for classroom supply expenses incurred by elementary and secondary school teachers, effective after December 31, 2001. Expands such deduction to include qualified professional development expenses.
United States · United States Congress · 8 July 2002
Pledge Protection Act of 2002 - Amends the Federal judicial code to deny jurisdiction to any court established by Act of Congress to hear or determine any claim that the recitation of the Pledge of Allegiance violates the first amendment of the Constitution.