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Official portrait of Rep. Conable, Barber B., Jr. [R-NY-30]

Rep. Conable, Barber B., Jr. [R-NY-30]

United States · Official source

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955 records where Rep. Conable, Barber B., Jr. [R-NY-30] is listed as a sponsor, author, or other actor. Search with topics and years

Bill· HRH.R. 5011 (98th)referred

A bill to clarify the intent of Congress in adopting title IX of the Education Amendments of 1972, to prohibit any educational institution which receives any federal assistance, direct or indirect, from discriminating on the basis of sex, to provide that federal departments and agencies may terminate or deny all federal financial assistance to any educational institution which discriminates on the basis of sex, and to protect women against sex discrimination by educational institutions receiving any form of federal financial assistance.

United States · United States Congress · 1 March 1984

Amends the Education Amendments of 1972 to include educational institutions receiving Federal financial assistance within the prohibition against sex discrimination.

Bill· HRH.R. 5000 (98th)referred

A bill to authorize the President, on a limited basis, to impound funds made available for the fiscal year 1984 or 1985 when economic conditions necessitate reductions in the Federal deficit.

United States · United States Congress · 1 March 1984

Permits the President, in the light of economic conditions and all other relevant factors, to permanently reserve from obligation and expenditure any budget authority which is otherwise available for FY 1984 or 1985 to the extent necessary or appropriate to reduce the Federal deficit. Sets forth limitations on such reservations by the President. Requires that at least 25 percent of the total amount of the reservations made by the President for either of the two fiscal years involved be made from appropriations and other obligational authority available for national defense. Provides that no such reservation shall have the objective, or the effect, of eliminating any program or combination of programs which has been specifically authorized by law. Declares that the authority conferred upon the President by this Act shall be in addition to and separate from any impoundment authority granted by the Congressional Budget and Impoundment Control Act of 1974 or any other law and shall not be subject to any restrictions or limitations other than those imposed by this Act. Requires the President, whenever he reserves any budget authority under this Act, to transmit to Congress a special message specifying certain information. Sets forth the procedure for congressional veto of any or all of such reservations by passage of a joint resolution of disapproval by both Houses of Congress within 60 days after notification. Requires the Comptroller General to review each such reservation and inform the House and the Senate whether or not it was made in accordance with the requirements of this Act. Declares that in the administration of any program for which reservation has been made and the distribution of funds is to be determined by a formula, the amount available for expenditure after such reservation shall be substituted for the amount appropriated or otherwise made available in the application of the formula.

Bill· HRH.R. 4975 (98th)referred

A bill to reduce the motor fuels tax imposed on methanol produced from natural gas so that the tax on such fuel is imposed on an energy-equivalent basis with the fuel tax imposed on gasoline, diesel fuel, and special motor fuels.

United States · United States Congress · 29 February 1984

Amends the Internal Revenue Code to reduce from nine cents to four and one-half cents per gallon the special fuels excise tax on any liquid at least 85 percent of which consists of methanol produced from natural gas.

Bill· HRH.R. 4943 (98th)open

Rural Electrification and Telephone Revolving Fund Solvency Act of 1984

United States · United States Congress · 27 February 1984

Rural Electrification and Telephone Revolving Fund Solvency Act of 1984 - Amends the Rural Electrification Act of 1936 to direct the Administrator of the Rural Electrification Administration to maintain two separate accounts within the Rural Electrification and Telephone Revolving Fund: (1) the Electrification Account; and (2) the Telephone Account. Requires obligations of the Fund to provide for level annual debt service payments. Authorizes reformation of outstanding obligations to provide for such payments. Replaces existing five and two percent insured loan interest rates with a standard annual rate (of at least five percent) to be determined by the Administrator. Authorizes reduced rates for financial hardship borrowers. Requires the Administrator to assist borrowers to achieve the financial strength necessary to obtain loans from non-Fund sources. Limits annual Electrification Account and Telephone Account principal obligations. Repeals certain restrictions on the terms and conditions of loans under such Act relating to: (1) preference in loans; and (2) elections of loans for a telephone system with an average subscriber density of three or fewer per mile. Repeals the provision including in the Fund moneys borrowed from the Secretary of the Treasury in exchange for interim votes. States that redeemed Class A stock shall be deposited into miscellaneous receipts of the Treasury.

Bill· HRH.R. 4859 (98th)open

A bill to amend the Internal Revenue Code of 1954 to provide an election for parallel income and deduction treatment with respect to initial payments made to certain physicians' and surgeons' mutual protection and indemnity associations.

United States · United States Congress · 9 February 1984

Amends the Internal Revenue Code to exclude from the gross income of a physicians' and surgeons' mutual protection and indemnity association any initial payment made by a member upon joining such an association provided that the member does not elect to claim an income tax deduction for such payment. Allows a member of such an association to elect to claim an income tax deduction as a business expense any initial payment made to the association. Limits the amount of such deduction to an amount which would be payable to an independent insurance company for medical malpractice insurance.

Resolution· HCONRESH.Con.Res. 252 (98th)referred

A concurrent resolution concerning United States policy toward Lebanon.

United States · United States Congress · 2 February 1984

Expresses the sense of the Congress that U.S. objectives in Lebanon can best be accomplished by: (1) continuing to support negotiations among the parties at the Geneva Conference on National Reconciliation that will lead to a government of national unity in Lebanon; (2) following consultation with other nations participating in the Multinational Force, redeploying U.S. armed forces to positions where their presence can demonstrate U.S. commitment to an independent Lebanon; and (3) seeking involvement of armed forces from other nations, under the auspices of the United Nations, in peacekeeping operations in the Beirut area.

Bill· HRH.R. 4713 (98th)referred

Charitable Organization Pension Plan Amendment Act of 1984

United States · United States Congress · 1 February 1984

Charitable Organization Pension Plan Amendment Act of 1984 - Amends the Internal Revenue Code to exclude employees of charitable organizations who earn less than $60,000 annually from treatment as key employees in determining whether a pension plan is top heavy.

Bill· HRH.R. 4708 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to provide that a dividend paid by a corporation directly to certain charitable organizations at the direction of the shareholder shall be treated as a charitable contribution of the corporation, and to exclude such dividend from the income of such shareholder.

United States · United States Congress · 1 February 1984

Amends the Internal Revenue Code to allow corporations a charitable contribution income tax deduction for dividends which a shareholder directs to be paid directly to a charitable organization. Excludes from the gross income of a shareholder any dividends paid at his direction by a corporation to a charitable organization.

Law· HJRESH.J.Res. 454 (98th)enacted

A joint resolution honoring the contribution of blacks to American independence.

United States · United States Congress · 26 January 1984

Expresses the appreciation of Congress to the descendants of blacks who contributed to American Independence. Encourages State and local governments and private organizations to conduct activities during Black History Month 1985 in honor of black involvement in the American Revolution.

Bill· HRH.R. 4475 (98th)open

High Technology Research and Scientific Education Act of 1983

United States · United States Congress · 18 November 1983

High Technology Research and Scientific Education Act of 1983 - Title I - The Credit for Increasing Research Activities; ACRS for R&D Equipment - Amends the Internal Revenue Code to make permanent the tax credit for research and development (R&D) expenditures. Modifies the definition of qualified research for purposes of the R&D credit to narrow the category of eligible activities for which the credit is allowable. Makes depreciation of research equipment eligible for the R&D credit. Eliminates the special three-year accelerated cost recovery system (ACRS) category for research equipment. Increases contract research expenses eligible for R&D credit purposes to 75 percent of the amount paid to others for research on the taxpayer's behalf. Provides that in-house and contract research expenses paid or incurred by a regular corporation will constitute qualified research expenses for R&D credit purposes. Provides that in the case of research being conducted in partnership form, the "in carrying on" test is applied at the partnership level, and the credit is apportioned among the partners in accordance with general partnership rules. Title II - Promotion of University Research and Scientific Education - Establishes a new income tax credit equal to 25 percent of payments to universities for basic research which exceed a fixed, maintenance-of-effort floor. Calculates the maintenance-of-effort floor as the greater of the annual average of university basic research payments over 1982-1983 or one percent of the average annual R&D budget over 1981-1983. Treats the portion of the university basic research payments which is not in excess of the maintenance-of-effort floor as contract research expenses eligible for purposes of computing the regular incremental R&D credit. Allows corporations an income tax deduction for contributions of scientific and technical property or services to an institution of higher education. Defines scientific property to mean computer software or other equipment used in a trade or business, which is donated for the direct education of students and faculty, for research and experimentation, or for research training in the United States in mathematics, the physical or biological sciences, engineering, or computer science. Sets forth a formula for determining the amount of the allowable deduction for contributions of scientific property or services. Limits the amount of such deduction to ten percent of taxable income computed without regard to specified deductions. Provides for an income tax exclusion for the scholarships, fellowship grants, student loan forgiveness, or stipends of a graduate student in mathematics, engineering, computer science, or the physical or biological sciences. Specifies that such tax exclusion is not forfeited merely because the student is required, as a condition of the scholarship or fellowship, to perform future service in teaching or research.

Bill· HRH.R. 4494 (98th)referred

Public Charity Tax Penalty Reform Act of 1983

United States · United States Congress · 18 November 1983

Public Charity Tax Penalty Reform Act of 1983 - Amends the Internal Revenue Code to exempt officials of public charities who serve on a volunteer or part time basis from the tax penalties for willful failure to collect and pay over tax.

Bill· HRH.R. 4500 (98th)referred

Tax Equity for Women Act of 1983

United States · United States Congress · 18 November 1983

Tax Equity for Women Act of 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 earnings of their spouse. Treats alimony as compensation for purposes of determining an individual's income tax deduction for retirement savings. Grants tax-exempt status to certain organizations which provide nonresidential dependent care to the general public. Increases the income tax credit for household and dependent care services for low and moderate income taxpayers.

Bill· HRH.R. 4402 (98th)open

Electric Consumers Protection Act of 1983

United States · United States Congress · 16 November 1983

Electric Consumers Protection Act of 1983 - Amends the Federal Power Act to require the Federal Energy Regulatory Commission to issue a new license to an existing licensee for a hydroelectric project authorized under such Act if the United States does not, upon the expiration of the existing license, exercise its right to take over, maintain, and operate such licensee's project, unless the Commission determines that such licensee's project will not meet the licensing standards under such Act. Provides that if the Commission determines that such licensee's project does not meet such standards, the Commission is authorized to issue a new license to a new licensee which may cover the existing licensee's project provided that the new licensee pays just compensation determined by the Commission and enters into any contracts required under the Federal Power Act. (Under current law, the Commission is authorized to issue a new license to the original licensee or a new license to a new licensee if the United States does not exercise its rights with respect to an expired license.)

Law· HRH.R. 4325 (98th)enacted

Child Support Enforcement Amendments of 1984

United States · United States Congress · 8 November 1983

Child Support Enforcement Amendments of 1983 - Amends part D (Child Support and Establishment of Paternity) of title IV of the Social Security Act to revise the purposes of such part to provide that assistance in obtaining support will be available under part D to all children (whether or not eligible for aid under the Aid to Families With Dependent Children program) for whom such assistance is requested. Requires a State, under part D, to have enacted laws establishing, embodying, or requiring the use of the following procedures to increase the effectiveness of its part D program: (1) procedures for the withholding from income of support amounts; (2) procedures assuring the State will improve the enforcement of support obligations; (3) procedures to collect support from a State tax refund; (4) procedures under which liens are imposed against real and personal property for amounts of past-due support owed by an absent parent; (5) procedures for establishing a child's paternity; (6) procedures requiring an individual to give security or post a bond to secure payment of past-due support if the individual is an absent parent who has demonstrated a pattern of not making payments; (7) procedures by which information regarding the amount of past-due support owed by an absent parent residing in the State will be made available to any consumer credit bureau organization upon the request of such organization, subject to certain conditions; and (8) procedures under which support payments will be made under part D through the State agency administering the State's income withholding system at the request of either parent, even though no arrearages are involved. Sets forth the procedures (referred to in clause one above) for the withholding from income of support payments. Provides that under such procedures: (1) amounts withheld must comply with the support order; (2) withholding must be initiated without application in the case of a child who is already receiving services under part D, and will be initiated with an application in the case of any other child; (3) withholding must be carried out in full compliance with all procedural due process requirements and must begin as soon as feasible; (4) withholding must be administered by a public agency (or a publicly accountable agency) designated by the State, and amounts withheld must be expeditiously distributed; (5) the State must provide advance notice to each individual who will have payments withheld and information as to how to contest the withholding; (6) State law must give priority to support collection over any other legal process against the same wages; (7) there will be withholding from all forms of income; (8) provisions must be made for terminating withholding; and (9) arrangements will be made with other States providing for reciprocal withholding. Requires, in addition, under such procedures that: (1) an employer withhold ordered payments (which shall include a fee to be paid to the employer) when provided with written notice; (2) an employer be held liable to the State for failure to withhold; and (3) a fine be imposed on any employer who refuses to employ or takes disciplinary action against any individual subject to wage withholding because of the existence of the withholding and additional obligations imposed on the employer. Requires a State's laws to require withholding whenever arrearages occur, even if an application for services under part D is not filed. Provides exemptions from the requirements of this paragraph, subject to the Secretary of Health and Human Services' continuing review, for States demonstrating that the enactment of any of this paragraph's requirements will not improve the State's support enforcement program. Authorizes a State to use the funds available under part D for automated management systems to facilitate the development and improvement of income withholding procedures. Requires a State, whenever a family for whom support payments have been collected and distributed under part D ceases to receive assistance under part A (Aid to Families With Dependent Children) of title IV, to: (1) continue collecting support for up to three months; and (2) continue collection and payment to the family (without requiring reapplication) at the end of the three-month period on the same basis as in the case of individuals not receiving assistance under part A. Repeals the current 12 percent incentive payment which is based on collections made on behalf of AFDC families. Provides, under the new incentive payment provisions, that the basis incentive payment will be four percent of the State's AFDC collections plus four percent of the State's non-AFDC collections. Provides that to the extent that AFDC or non-AFDC collections exceed the State's combined AFDC and non-AFDC administrative costs, higher incentives will be paid on a graduated scale of up to ten percent of AFDC and ten percent of non-AFDC collections. Provides that the amount of incentive payments to be made to a State for any fiscal year shall be estimated by the Secretary before the beginning of such year and that the Secretary shall make such payments for such year on a quarterly basis, with the payments being reduced or increased to compensate for any prior overpayments or underpayments. Authorizes the Secretary to make grants, in order to encourage and promote the development and use of more effective methods of enforcing support obligations under part D in cases where either the children on whose behalf the support is sought or their absent parents do not reside in the State where such cases are filed, to States proposing to undertake new or innovative methods of support collection in such cases. Authorizes appropriations for such grants. Requires: (1) review of a State's part D program at least once every three years; and (2) the operation by a State of a child support program (under part A) which is substantial compliance with the State's part D plan. Replaces current penalty provisions under part A with graduated penalties of two, three, and five percent in cases where a State's part D program does not meet applicable requirements. Amends part A (General Provisions) of title XI of the Social Security Act to require any demonstration project undertaken which assists in promoting the objectives of part D of title IV to: (1) be designed to improve the financial well-being of children, and prohibit modifications in the child support program which would have the effect of disadvantaging children in need of support; and (2) not result in increased costs to the Federal Government under part A of title IV. Provides, under part D, that amounts collected by a State as child support on behalf of a child for whom a public agency is making foster care maintenance payments under part E (Foster Care and Adoption Assistance) of title IV: (1) shall be retained by the State to the extent necessary to reimburse it for foster care maintenance payments made; (2) shall be paid to the public agency responsible for supervising the placement of a child to the extent that amounts collected exceed foster care maintenance payments made with respect to the child but not amounts required by a court order to be paid on behalf of the child; and (3) shall be retained by the State if any portion of the amounts collected remains after making the payments required above, to the extent that such portion is necessary to reimburse the State for any foster care maintenance payments made for a child. Requires any balance to be paid to the State agency responsible for supervising child care placement. Requires a State, under part E, where appropriate, to take all steps to secure an assignment to the State of any rights to support on behalf of each child receiving foster care maintenance payments. Requires collection by a State of spousal support under part D. (Current law permits such collection.) Requires the Secretary's annual report under part D to include the payment status of all active child support cases in each State, with specific information concerning: (1) interstate cases; and (2) the number of cases in certain defined categories. Requires a State, under part D, to regularly publicize the availability of child support enforcement services, including a telephone number or address where further information can be obtained. Requires a State, as a condition of eligibility for Federal payments under part A or D of title IV, to establish a State Commission on Child Support to examine, investigate, and study the operation of the State's child support system so as to determine the extent to which the system has been successful in securing support and parental involvement for both AFDC and non-AFDC children. Requires a report from the Commission. Permits waivers of the requirement for a Commission in a State if the State already has its own commission, which is making satisfactory progress towards effective child support enforcement, or has in effect objective standards for child support obligations. Directs the Secretary to approve a request from the State of Wisconsin to waive any requirement of part A or D of title IV so as to permit modifications of such State's programs under parts A and D in order to enable such State to make an adequate test of its Child Support Initiative, provided certain conditions are met.

Bill· HRH.R. 4328 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to assure that foreign investment in operating concerns actively engaged in a United States trade or business other than farming should be distinguished from foreign investment in passive United States real property interests and that such operating concerns should not be subject to the provisions of the United States Foreign Investment in Real Property Tax Act of 1980.

United States · United States Congress · 8 November 1983

Amends the Internal Revenue Code to exempt interests in real property held by nonresident aliens or foreign corporations and used in the conduct of an active trade or business from the operation of the rules enacted by the United States Foreign Investment in Real Property Tax Act of 1980 providing for the taxation of gain from such investments.

Bill· HRH.R. 4203 (98th)referred

Congressional Pay Reform Act of 1983

United States · United States Congress · 24 October 1983

Congressional Pay Reform Act of 1983 - Amends the Legislative Reorganization Act of 1946 to specify that pay adjustments for Members of Congress shall become effective on March 1 following the beginning of the next Congress after the Congress during which such adjustment is approved. Requires the President to transmit to the Congress, within a specified time period, recommendations for rates of pay of Members of Congress, legislative, and judicial employees. Prohibits the House of Representatives and the Senate from considering any bill or joint resolution carrying an appropriation for compensation of Members of Congress for any fiscal year if such bill or joint resolution carries an appropriation, or a limitation of appropriations, for any other purpose.

Law· HRH.R. 4170 (98th)enacted

Deficit Reduction Act of 1984

United States · United States Congress · 20 October 1983

Tax Reform Act of 1983 - Title I: Tax-Exempt Entity Leasing - Tax-Exempt Entity Leasing Tax Act of 1983 - Amends the Internal Revenue Code to deny property used by governments, tax-exempt foreign individuals, and other tax-exempt entities accelerated depreciation deductions. Requires that any deductions for depreciation of such property be calculated according to the straight line method. Exempts from such limitation short-term or casual leases of property and property used in an unrelated trade or business. Denies the investment tax credit for property used by foreign governments and other foreign persons. Denies the investment tax credit for rehabilitation expenditures for property which is financed by the proceeds of industrial development bonds. States that the provisions of this Act shall be effective for property placed in service after May 23, 1983, with an exception for binding contracts and mass commuting vehicles financed by tax-exempt securities. Requires the Secretary of the Treasury to conduct a study of the present class lives of certain high technology property. Title II: Life Insurance Provisions - Life Insurance Tax Act of 1983 - Subtitle A: Taxation of Life Insurance Companies - Sets the rate of tax on a life insurance company at the corporate rate on its life insurance company taxable income (LICTI). Sets forth an alternative tax in the case of capital gains. Defines life insurance company taxable income as life insurance gross income reduced by life insurance deductions. Defines life insurance gross income as the sum of: (1) premiums; (2) decreases in certain reserves; and (3) other amounts generally includible by a taxpayer in gross income. Allows three types of deductions: (1) general life insurance deductions; (2) the special life insurance deduction; and (3) the small life insurance company deduction. Sets forth definitions and special rules for each type of deduction. Sets forth rules for the calculation of net increases and decreases in reserves. Requires life insurance companies to use either the accrual method of accounting or a method permitted under regulations which combines an accrual method with another recognized method. Sets forth rules for the amortization of premium and accrual of discount. Sets forth rules for the computation of a company's share and the policyholders' share of investment income. Sets forth rules for the tax treatment of foreign life insurance companies. Requires an adjustment to LICTI where a required surplus held in the United States is less than a specified amount. Sets forth rules for the tax treatment of contiguous country branches of domestic life insurance companies. Provides that LICTI which has an existing policyholders surplus account shall be increased by any direct or indirect distribution to shareholders from such account. Defines "life insurance company" as an insurance company which is engaged in the business of issuing life insurance and annuity contracts or noncancellable contracts of health and life insurance if its life insurance reserves plus unearned premiums and unpaid losses comprise more than 50 percent of its total reserves. Sets forth rules for the tax treatment of variable contracts. Sets forth rules relating to capital gains and losses of a life insurance company. Sets forth the effective date for the provisions of this Act. Provides transitional rules. Subtitle B: Taxation of Life Insurance Products - Redefines "life insurance contract" for purposes of the Internal Revenue Code. Defines such a contract as any contract, which is a life insurance contract under applicable State or foreign law, but only if the contract meets either of two alternatives: (1) a cash value accumulation test; or (2) a test consisting of a guideline premium requirement and a cash value corridor requirement. Specifies requirements of each such test. Sets forth rules for contracts not meeting the life insurance definition. Sets forth transitional rules. Treats as distributed to a contract holder any amount of an annuity contract held by an individual who dies before the annuity starting date. Exempts any such amount from the five-percent penalty tax on a premature distribution from an annuity. Limits the amount of the interest deduction allowed in the case of life insurance loans. Sets forth rules for the calculation of such limit. Extends to former employees and key employees the limitations on group-term life insurance purchased for employees. Subtitle C: Nondeductible Contributions to Individual Retirement Plans - Allows certain nondeductible contributions to individual retirement accounts and annuities. Limits such contributions to the least of: (1) $1,750; (2) the excess of compensation includible in gross income over the amount allowable as a deduction under present rules; or (3) as designated by the taxpayer as a nondeductible contribution. Subtitle D: Studies - Requires the Secretary to report annually to specified committees of the Congress on the revenues received by this Act and to compare the amount of such revenue and the amount anticipated by reason of changes made by the Tax Equity and Fiscal Responsibility Act of 1982 and this Act. Requires the Secretary to make annual reports in the years 1986, 1987, 1988, and 1989 concerning the impact of this Act on specified segments and products of the life insurance industry. Title III: Revision of Private Foundation Provisions - Private Foundation Tax Treatment Revision Act of 1983 - Increases from 20 percent to 30 percent the percentage limitation for individual contributions to private foundations. Allows a five year carryover of excess contributions to private foundations. Allows a deduction for the full fair market value of certain stock contributed to private foundations where market quotations for such stock are readily available. Exempts from the excise tax on investment income certain operating foundations. Reduces from two percent to one percent the excise tax on investment income where a private foundation meets certain distribution requirements. Limits the amount of certain administrative expenses which may be taken into account as qualifying distributions for purposes of the tax on failure to distribute income. Authorizes the Secretary of the Treasury to abate first-time private foundation taxes (other than the tax on self-dealing) if it is established that the violation of private foundation rules was: (1) due to reasonable cause and not to willful neglect; and (2) has been corrected within the appropriate correction period. Repeals the requirement that a private foundation may support a voter registration drive only if such registration drive is conducted in at least five States. Allows a five year extension of the requirement to dispose of certain excess holdings attributable to large gifts and bequests. Disregards any decrease in percentage holdings attributable to issuance of stock where the decrease is two percent or less. Requires the aggregation of stock holdings of a private foundation and disqualified persons in applying the 95 percent ownership test. Grants a five year period to dispose of excess holdings resulting from certain acquisitions by disqualified persons. Provides that the conducting of certain games of chance by a non-profit organization shall not be treated as an unrelated trade or business. Provides that the penalty tax on self-dealing shall not apply to certain stock purchases. Provides that a person shall cease to be a substantial contributor after 10 years with no connection to a foundation. Title IV: Tax Simplification - Tax Law Simplification and Improvement Act of 1983 - Subtitle A: Revision and Simplification of Estimated Income Tax for Individuals - Amends the Internal Revenue Code to revise provisions dealing with the quarterly payment of estimated tax by individuals. Establishes the amount of the penalty for underpayment of estimated tax at the amount of the underpayment for the period of underpayment, plus interest on such amount. Revises the schedule for the payment of estimated tax installments. Specifies that the amount of the required annual estimated tax payment shall be the lesser of 80 percent of the current tax shown on the taxpayer's return or 100 percent of the preceding year's tax liability. Permits lower estimated tax payments if the taxpayer can show that the installment payments made over the year were adequate for each quarter based on an annualized income concept. Exempts a taxpayer from an estimated tax penalty: (1) where the tax liability is less than $500; (2) where there is no tax liability for the preceding taxable year; or (3) where there is reasonable cause for the underpayment. Exempts a taxpayer from a penalty for underpayment of estimated tax for the fourth quarter if such taxpayer files on or before January 31 of the following taxable year a return and pays any tax liability in full (March 1 for farmers and fishermen). Permits farmers and fishermen to make only one annual estimated tax payment on January 15 of each year. Lowers the percentage of the required estimated tax payment for such farmers and fishermen to 66-2/3 percent of the tax shown on their returns. Requires the Secretary of the Treasury to prescribe regulations to carry out the provisions of this title. Repeals provisions of the Internal Revenue Code dealing with the declaration of estimated tax by individuals, the time for filing declarations of estimated tax, and installment payments of estimated income tax by individuals. Requires that the crediting of a prior year overpayment of income tax against estimated tax shall be determined without regard to a specified Revenue Ruling. Provides that the amendments made by this title shall apply to taxable years beginning after December 31, 1983. Subtitle B: Domestic Relations - Domestic Relations Tax Reform Act of 1983 - Amends the Internal Revenue Code to provide for the nonrecognition of gain from the transfer of property to a spouse or to a former spouse, if such transfer is incident to a divorce. Treats such transfer as a gift for purposes of determining the spouse's basis in such property (same basis as transferor spouse). Requires that any transfer of property under this provision occur within one year after the marriage ceases or be related to the cessation of the marriage. Redefines "alimony or separate maintenance payments" for purposes of determining whether such amounts should be included in gross income. Eliminates requirements that alimony payments must be made on account of a marital obligation imposed under local law and that such payments be made on a periodic basis. Requires that alimony payments be made in cash to a spouse under a divorce or separation agreement. Specifies that the divorce or separation agreement may indicate whether a payment to a spouse is alimony. Prohibits the characterization of a payment to a spouse as alimony if it is made for a transfer of property by the payee spouse or if both spouses are members of the same household at the time of payment. Prohibits payments of alimony to the estate of a deceased spouse. Characterizes a payment to a spouse as alimony if such payment is one of a series of cash payments where it is reasonable to expect that 50 percent of such payments will be made more than one year after the date of the first payment. Requires a spouse paying alimony to furnish the Internal Revenue Service with the taxpayer identification number of the spouse receiving alimony payments. Imposes a $50 fine for each failure to provide such information. Allocates the personal tax exemption for a dependent child of divorced parents to the parent having custody unless such custodial parent signs a written declaration that he or she will not claim the child as a dependent. Requires that such written declaration be attached to the income tax return of the noncustodial parent claiming the tax exemption. Treats a child of divorced parents as the dependent child of either parent for purposes of the medical expense deduction. Applies these tax rules to taxable years beginning after 1983. Permits a noncustodial parent to continue to claim a tax exemption for a dependent child in cases where such parent entered into an agreement with the custodial parent prior to January 1, 1984 which allocated the exemption to the noncustodial parent, and the noncustodial parent contributes at least $600 to the child's support for the year. Revises requirements relating to the exemption from liability of spouses who have no knowledge of substantial understatements of tax liability of their spouses with respect to jointly reported items of income and community property. Allows an estate tax deduction for transfers of property in settlement of marital or property rights not subject to the gift tax. Provides that income from sheltered workshops shall not be taken into account for purposes of determining the dependency exemption. Subtitle C: Revision of At-Risk Rules - Amends the Internal Revenue Code to revise the at-risk rules on the investment tax credit. Reduces the credit base of property eligible for investment tax credit treatment by the amount of nonqualified nonrecourse financing with respect to such property. Defines "nonqualified nonrecourse financing" (financing in which the taxpayer is protected against loss) as any nonrecourse financing which is not qualified commercial financing. Defines "qualified commercial financing" as any financing with respect to property if: (1) such property is not acquired from a related party (family, controlled corporations etc.); (2) the amount of the nonrecourse financing does not exceed 80 percent of the credit base of the property; and (3) such financing is obtained from certain business lenders or from any Federal, State, or local government. Sets forth special rules for the treatment of S corporation shareholders and partners with respect to the at-risk rules. Provides rules for the treatment of subsequent increases and decreases in nonqualified nonrecourse financing with respect to investment tax credit property. Excludes the active businesses of qualified C corporations from at-risk rules. Defines "qualified C corporation." Subtitle D: Estate Tax Provisions - Amends the Internal Revenue Code to provide a permanent rule for the reformation of charitable split interest instruments for purposes of meeting the requirement for the tax deduction for gifts of split interests to charity. Requires that the charitable and noncharitable interests in the split interest trust generally remain the same before and after the reformation. Treats the premature death of an income beneficiary of a charitable remainder trust as the equivalent of a reformation. Permits the executor of an estate to elect an alternate date for valuing estate property only if such election will result in a decrease of the value of the gross estate and the amount of estate tax liability. Permits the executor to elect an alternate valuation date on a late filed return. Subtitle E: Foreign Tax Provisions - Amends the Internal Revenue Code to define "resident alien" for U.S. tax purposes. Treats any individual as a resident alien if such individual: (1) is a lawful permanent resident of the United States at any time during the calendar year; or (2) is present in the United States for a substantial period of time (at least 183 days during a three year period weighted toward the present year - "substantial presence test"). Exempts an individual from the application of the substantial presence test if such individual is present in the United States for fewer than 183 days and establishes that he has a closer connection with a foreign country than with the United States. Treats foreign government-related individuals, teachers or trainees, or students as nonresident aliens even if they meet the substantial presence test criteria. Authorizes the Secretary to require aliens who claim exemption from the substantial presence test to file statements explaining the basis for their exemption. Prohibits a married couple, both of whom are nonresident aliens, from using community property laws to split the U.S. earned income of one spouse for purposes of computing U.S. tax liability. Eliminates rules which attribute ownership of foreign personal holding company stock held by a nonresident alien to the alien's U.S. blood relatives. Treats stock of a foreign personal holding company owned by a partnership, estate, or trust which is not a U.S. shareholder, or a foreign corporation as being owned proportionately by its partners, beneficiaries, or shareholders, for purposes of the foreign personal holding company rules. Provides that shareholders of controlled foreign corporations will not be subject to taxation at ordinary income rates on previously taxed distributions from such corporations with respect to accumulated earnings and profits of such corporations. Prohibits the crediting of foreign taxes of a controlled foreign corporation that another U.S. taxpayer has already credited. Provides that earnings and profits accumulated by a foreign corporation while controlled by U.S. shareholders are subject to ordinary income treatment whether its owners controlled it directly or indirectly. Coordinates the taxation of foreign corporations in cases where there is a conflict between the application of the foreign personal holding company rules and the controlled foreign corporation rules of the Internal Revenue Code. Treats a foreign corporation as a domestic corporation, for income tax purposes, where the foreign corporation and its domestic counterpart are stapled entities. Defines "stapled entities" as any group of two or more entities if more than 50 percent in value of the beneficial ownership in each of such entities consist of stapled interest. Provides rules for determining controlled corporation status and stock ownership of stapled entities, and whether a stapled entity is a real estate investment trust or a regulated investment company. Subtitle F: Miscellaneous Treasury Administrative Provisions - Amends the Internal Revenue Code to require the submission of reports on domestic international sales corporations and possessions corporations on a biennial basis. Requires the submission of the international boycott report every four years. Revises requirements for determining which taxpayers will be included in the high income taxpayer report. Repeals the $1,000,000 limitation on the working capital fund in the Department of the Treasury. Increases the limitation on the real property redemption revolving fund to $10,000,000 (such fund is used by the Internal Revenue Service in exercising redemption rights upon sale of property on which the IRS has a lien). Removes the $1,000,000 limitation on special authority to dispose of obligations. Authorizes the Secretary to accept gifts and bequests of property for purposes of facilitating the work of the Department of the Treasury. Extends the period of court review of IRS jeopardy assessments in cases where the IRS has not been properly notified of court proceedings. Extends the period of time during which additional tax shown on an amended return may be assessed. Allows the placement of a lien on guaranteed drafts issued by financial institutions. Allows the disclosure of windfall profit tax information to State tax agencies. Repeals the occupational tax on the manufacturers of stills and condensers. Requires notice of the manufacture and set up of stills. Allows the disclosure of alcohol fuel producers to administrators of State alcohol laws. Repeals the stamp requirement for distilled spirits. Subtitle G: Tax Court Provisions - Permits taxpayers to be represented in Tax Court by certified public accountants or enrolled agents (authorized to practice before the Internal Revenue Service) in small tax cases. Increases the jurisdictional limit for small tax cases from $5,000 to $10,000. Increases the maximum annuities receivable by dependent survivors of deceased Tax Court judges from $900 per year per family to $4,644 per year per family. Specifies types of cases which the chief judge of the Tax Court may assign to commissioners, subject to review and final decision by a Tax Court judge. Renames commissioners of the Tax Court as special judges. Empowers the Tax Court to take action necessary to prevent the disclosure of trade secrets and other confidential information. Subtitle H: Simplification of Income Tax Credits - Tax Credit Simplification Act of 1983 - Revises provisions of the Internal Revenue Code relating to income tax credits. Groups all credits into nonrefundable personal credits (allowable first against tax liability), foreign tax credit, orphan drug credit and fuel production credit, nonrefundable credits, and business related credits. Combines business credits and the investment tax credit into one general business credit. Establishes the general business credit at 100 percent of the first $25,000 of tax liability and 85 percent of the remaining tax liability. Permits a three year carryback and a 15 year carryforward of unused business credits. Subtitle I: Miscellaneous Simplification Provisions - Allows the tax-free rollover into an individual retirement account of partial distributions from qualified plans or tax-sheltered annuity contracts. Revises rules concerning the tax-treatment of certain transactions between related parties. Extends ordinary loss treatment to losses incurred on the disposal of preferred stock of a small business corporation. (Present law restricts such treatment to common stock.) Allows a medical care income tax deduction for lodging away from home where such lodging is primarily for and essential to medical care. Requires the Secretary of the Treasury to submit to the Congress a study of the advisability of replacing the current income tax system with a simplified gross income tax. Subtitle J: Repeal of Certain Obsolete Provisions - Repeals provisions of the Internal Revenue Code relating to qualified bond purchase plans and retirement bonds with respect to bonds issued after December 31, 1983. Repeals rules relating to gains from the disposition of property used in farming where farm losses offset nonfarm income. Title V: Tax Treatment of Fringe Benefits - Permanent Tax Treatment of Fringe Benefits Act of 1983 - Excludes from gross income any fringe benefit which qualifies as a: (1) no-additional-cost service; (2) qualified employee discount; (3) working condition fringe; or (4) de minimis fringe. Provides definitions and sets forth special rules for such tax exclusion. Limits the income tax deduction for operating on-premises employee recreational facilities. Allows an employer to elect to include the cost of such recreational facilities in employee income in lieu of the disallowance of such income tax deduction. Excludes from gross income reductions in tuition provided by an employer to employees. Title VI: Technical Corrections - Technical Corrections Act of 1983 - Subtitle A: Amendments Related to the Tax Equity and Fiscal Responsibility Act of 1982 - Makes technical corrections to provisions relating to individual taxpayers. Revises the definition of regular tax. Limits the special election for intangible drilling and development costs to wells located in the United States. Revises the newspaper and periodical circulation expense tax preference provisions by providing a three-year amortization period (rather than the ten-year period) for individuals to amortize circulation expenses. Makes technical corrections to provisions primarily relating to businesses. Limits the investment tax credit allowed for mineral exploration and development costs to deposits located in the United States. Revises rules relating to corporate preference items relating to capital gains and cost depletion. Revises the definition of interest on debt to carry tax-exempt obligations acquired after December 31, 1982. Requires the adjustment in the bases of an interest in a partnership or an S corporation to take into account the amount of any investment tax credit taken. Includes real property held by a cooperative housing corporation and used for dwelling purposes as property not eligible for the real property construction period income tax deduction. Sets forth rules for pass thru entities in the case of corporate distributions. Redefines "purchase" for purposes of certain stock purchases which are treated as asset acquisitions. Provides that rules relating to the recognition of gain or loss on sales or exchanges in connection with certain liquidations shall apply where a target corporation has adopted a plan for complete liquidation. Authorizes the Secretary of the Treasury to disallow deductions, credits, or other allowances in the case of certain liquidations after qualified stock purchases if the principal purpose of such liquidation is the evasion or avoidance of income tax. Sets forth rules for determining the basis of assets of a target corporation involved in a corporate acquisition. Sets forth rules for determining the amount constituting dividends in the case of redemptions through the use of related corporations. Provides that any assumption of a liability shall not be treated as a distribution of property in the case of distributions incident to the formation of bank holding companies. Makes technical corrections to certain pension provisions. Revises rules relating to actuarial adjustments for retirment income benefits. Revises rules relating to the treatment of loans to participants from qualified pension plans. Increases the amount of the deduction for simplified employee pensions. Revises rules relating to the treatment of self-employed individuals for exclusion of employee's death benefits. Revises the treatment of simplified employee pensions. Revises the definitions of "key employee" and "top heavy plan" for purposes of required distributions before death. Permits distributions to be made to a beneficiary of a participant if the beneficiary is a dependent who is under age 22 or is permanently and totally disabled. Delays the effective date for special rules related to government plans. Delays the effective date for provisions related to inherited individual retirement plans. Allows the award of court costs and attorney's fees for cases in the United States Claims Court. Sets forth penalties for failure to give notice to recipients of certain pension distributions. Subtitle B: Amendments Related to Subchapter S Revision Act of 1982, Etc. - Provides for the nonrecognition of gain or loss on the complete liquidation of a subchapter S corporation or on the distribution of certain stock in a reorganization. Allows an election to not have new passive income rules apply during 1982. Treats a subchapter S corporation as a partnership for purposes of constructive ownership of stock. Sets forth rules for elections for certain short taxable years. Revises rules relating to the ownership of stock in certain inactive corporations. Revises the definition of a qualified subchapter S trust. Subtitle C: Amendments Relating to Highway Revenue Act of 1982 - Provides that the value of used components shall not be taken into account in determining price for purposes of the retail sales tax on heavy trucks and trailers. Provides that the excise tax on gasoline shall apply to gasohol. Provides for floor stocks refunds for tires taxed at lower rate after January 1, 1984. Sets forth rules relating to the overpayments of tax on trucks and tires. Exempts from the retail tax on heavy trucks: (1) camper coaches bodies for self-propelled mobile homes; (2) feed, seed, and fertilizer equipment; (3) ambulances and hearses; (4) concrete mixers; (5) house trailers; (6) trash containers; and (7) rail trailers and rail vans. Exempts from the excise tax on tires any tires with internal wire fastening and tires used on intercity, local, and school buses. Subtitle D: Amendments to Other Laws - Part I: Changes in OASDI, Public Assistance, and Related Provisions of the Social Security Act - Makes certain technical amendments to title II of the Social Security Act (OASDI). Provides that any cost-of-living increase shall be rounded down to the next lower multiple of 10 cents. Part II: Changes in Medicare-Related Provisions of the Social Security Act - Makes certain technical corrections to the medicare provisions of the Social Security Amendments of 1983. Revises rules for the application and implementation of the medicare prospective payment system. Revises rules concerning enrollment and premium penalties with respect to the working aged. Title VII: Tax-Exempt Bond Provisions - Tax Exempt Bond Limitation Act of 1983 - Extends the tax exemption for interest on qualified mortgage bonds to bonds issued prior to January 1, 1989. (Present law limits such exclusion to bonds issued prior to January 1, 1983.) Sets forth reporting requirements for issuers of such bonds. Limits the tax exemption for interest on qualified veterans' mortgage bonds to bonds issued prior to January 1, 1989. Reduces the State ceiling for qualified mortgage bonds by the aggregate amount of qualified veterans' mortgage bonds issued in the State during the preceding taxable year. Provides that limited equity housing cooperatives are eligible, at the election of the cooperative, for tax-exempt financing as multifamily residential rental housing. Allows State and local governments to elect, for any calendar year beginning after 1983, to exchange all or part of their qualified mortgage bond authority for authority to issue mortgage credit certificates (MCCs) to individuals. Allows individuals who hold such MCCs a nonrefundable Federal income tax credits for not more than 50 percent (but not less than 10 percent) of interest on indebtedness incurred to finance the acquisition (or qualified rehabilitation or improvement) of qualified principal residences. Sets forth definitions, special rules, and requirements for the administration of a MCC program. Subtitle B: Private Activity Bonds - Imposes a ceiling on the maximum amount of industrial development bonds (IDBs) and student loan bonds that each State may issue during any calendar year. Sets the amount of such ceiling at $150 for every individual who is a resident of the State. Sets forth rules for the allocation of such limitation among the various governmental units of the State. Denies the tax exemption for interest on certain obligations if the obligation is Federally guaranteed. Sets forth definitions, special rules, and certain exceptions to such denial. Restricts to $40,000,000 the amount of small issue IDBs that can be issued for a particular beneficiary of IDBs. Provides that IDBs cannot be used for the purchase or acquisition of land or existing facilities. Exempts from such prohibition: (1) the substantial rehabilitation of existing facilities; and (2) the acquisition of farm land by a first time farmer. Denies the tax exemption on interest of a IDB if any portion of the proceeds of the IDB are to be used to provide any airplane, skybox, or other private luxury box, any facility primarily used for gambling, or any store the principal business of which is the sale of alcoholic beverages for consumption off premises. Extends certain rules relating to tax-exempt obligations to bonds which are described in Federal laws other than the Internal Revenue Code. Requires property financed with tax-exempt IDBs to be depreciated using the straight-line method, except for projects for residential rental property. Requires the aggregation of IDB issues for a single project. Extends mortgage subsidy bond arbitrage rules to industrial development bonds and student loan bonds. Increases from $10,000,000 to $15,000,000 the amount of capital expenditures not taken into account where there is an urban development action grant. Specifies that the public approval requirement shall be met in the case of IDBs issued to finance a public airport where the governmental unit which is the owner or operator of the airport. Subtitle C: Obligations of Certain Educational Organizations - Grants tax-exempt status to the obligations issued by a specified university. Title VIII - Miscellaneous Revenue Matters - Allows capital gain treatment for a specified portion of the gain on the sale of condominium units converted from existing structures. Provides that the payment of gift tax by a donee with respect to gifts made before March 4, 1981, would not result in income to the donor whose gift tax liability was discharged. Allows a casualty loss deduction where the taxpayer is ordered to demolish or relocate a residence in an area declared to be a disaster area. Revises the definition of a foreign investment company to include any foreign corporation that is engaged primarily in the business of investing, reinvesting, or trading in securities, commodities, or any interest in commodities or securities, at a time when 50 percent or more of the total combined voting power or value of stock is held directly or indirectly by U.S. persons. Extends the accumulated earnings tax to U.S.-owned foreign corporations. Revises the definition of offsetting position stock to mean any stock of a corporation formed or availed of to take positions in personal property which offset positions taken by shareholders. Applies cash or deferred arrangement rules to pre-ERISA money purchase plans. Title IX - Social Security Disability Benefits Reform - Social Security Disability Benefits Reform Act of 1983 - Subtitle A: Standards of Disability - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to provide that an individual who is receiving disability benefits or child, widow's or widower's insurance benefits based on disability may be determined not to be entitled to such benefits only if there is substantial evidence: (1) there has been medical improvement in the individual's impairment so that the individual can engage in substantial gainful activity; (2) the individual can engage in substantial activity as a result of advances in medical or vocational therapy or technology; or (3) on the basis of new or improved diagnostic-techniques, the individual's impairment is not considered as disabling as it was at the time of the most recent prior disability determination and the individual can engage in substantial gainful activity. Requires the Secretary of Health and Human Services to conduct a study, in conjunction with the National Academy of Sciences, with respect to the use of subjective evidence of pain in making disability determinations and to submit the study results to specified congressional committees. Requires the Secretary to consider the combined effect of all of an individual's impairments in determining whether such individual is unable to engage in substantial gainful activity. Subtitle B: Disability Determination Process - Requires the Secretary to revise the criteria under the category "Mental Disorders" in the "Listing of Impairments" in effect under part 404 of title 20 of the Code of Federal Regulations which are used to make individualized determinations of disability for purposes of determining eligibility for disability benefits under title II of the Social Security Act. Prohibits the Social Security Administration from carrying out continuing eligibility reviews with respect to individuals previously determined to be under a disability due to mental impairment until such revisions have been established by final regulation. Makes such prohibition inapplicable in any case involving fraud or where an individual is engaged in substantial gainful activity. Sets forth requirements for the redetermination of disability determinations made after the enactment of this Act and before the date on which the Secretary's revisions are established by final resolution. Provides that an initial disability determination by the Secretary or by a State agency which is unfavorable to a disability benefit applicant shall remain pending until after notice and opportunity for review. Requires that such a determination contain a statement of the case which indicates the basis of the disability determination, the right to a review, and the right to submit additional medical evidence before such review. Entitles the applicant or the applicant's spouse, divorced spouse, surviving divorced spouse, surviving spouse, surviving divorced mother, child, or parent to a review of a pending disability determination upon request and upon a showing that his or her rights may be prejudiced by such determination. Sets forth procedural requirements with respect to such a review. Requires the Secretary or the State agency to affirm or modify a pending disability determination on the basis of such a review. Provides that an initial decision by the Secretary as to an individual's eligibility for disability benefits which is based upon an initial disability determination and which is unfavorable to such individual shall contain a statement of the case which indicates the basis of such decision, the individual's right to a hearing, and the individual's right to submit additional evidence before or at such hearing. Entitles an individual who is dissatisfied with an initial decision by the Secretary to judicial review. Requires the Secretary to conduct demonstration projects in at least five States implementing the amendments made by this Act. Requires the Secretary to report to specified congressional committees on such projects. Removes certain time restrictions on the continued payment of disability benefits during the appeal process. Requires the Secretary to study and report to specified congressional committees on: (1) the effect of the continued payment of benefits during the appeal process upon the expenditures of the Federal Disability Insurance Trust Fund, the Federal Old-Age and Survivors Trust Fund, the Federal Hospital Insurance Trust Fund, and the Federal Supplementary Medical Insurance Trust Fund; and (2) the rate of appeals to administrative law judges of unfavorable disability benefit entitlement determinations. Provides that a disability determination in the case of an individual with a mental impairment shall be made only after a qualified psychiatrist or psychologist employed by the State agency or the Secretary has made the proper medical evaluation. Requires the Secretary to prescribe standards with respect to consultative examinations which must be obtained for disability determinations. Subtitle C: Miscellaneous Provisions - Provides for the application of Federal rulemaking and administrative procedure requirements to disability determinations under title II of the Social Security Act. Amends title VII (Administration) of such Act to specify court orders by a U.S. court of appeals with which the Secretary and the Department of Health and Human Services must comply, unless there is a review by the U.S. Supreme Court. Expands the types of cases with respect to which States may be reimbursed by the Secretary for the costs of furnishing vocational rehabilitation services. Establishes in the Department of Health and Human Services an Advisory Council on the Medical Aspects of Disability, which shall advise and make recommendations to the Secretary on disability standards, policies, and procedures. Terminates the Council on December 31, 1985. Amends title VII of the Social Security Act to require that each report by the Secretary to Congress on the administration of the Social Security Act contain a description of the current status of the disability insurance program under title II of such Act. Requires the Secretary to establish enough attorney adviser positions in the Department of Health and Human Services to insure adequate opportunity for career advancement for attorneys in the Social Security Administration. Requires that such attorneys be given qualifying experience for appointment to administrative law judge positions. Requires the Secretary to report to specified congressional committees with respect to complying with these requirements. Title X: Medicare Budget Reconciliation Amendments - Medicare Budget Reconciliation Amendments of 1983 - Title I: Medicare Reconciliation Amendments - Part A: Payment and Coverage-Related Changes - Requires the establishment of a fee schedule for all laboratory services except those for hospital inpatients. Bases payment on such fee schedule unless the actual charge is lower. Allows such schedule to be initially established on a carrier or regional basis. Requires the Secretary to develop and implement a national fee schedule within three years after enactment of this Act. Makes permanent existing temporary provisions which fix the proportion of the part B medicare costs financed by enrollees at 25 percent of program costs. Provides medicare coverage of hepatitis B vaccine for medicare beneficiaries when the vaccine is administered in a hospital or renal dialysis facility. Requires the Secretary to issue, before February 1, 1984, revisions to the current guidelines on the frequency of transtelephonic monitoring of implanted pacemakers which are reasonable and necessary. Limits payments under medicare for such procedure if the Secretary has failed to revise such guidelines by the specified date. Requires the Secretary, by regulation, to deny coverage under medicare for debridement of mycotic toenails if performed more frequently than once every 60 days, unless the medical necessity for more frequent treatment is documented by a physician. Allows payments to hospitals under part A of medicare for the operation of mobile intensive care units if certain conditions are met. Part B: Miscellaneous Administrative Changes - Provides for the appointment by the President (rather than the Secretary of Health and Human Services) of the Administrator of the Health Care Financing Administration. Sets forth the pay level for the Administrator. Permits limited provider representation on peer review organizations (PRO's). Permits a physician who has a financial interest in an agency which is a sole community home health agency to carry out the certification and plan-of-care functions for patients who will receive services from the agency. Repeals certain special tuberculosis treatment requirements. Allows part B payments to be made to a health benefits plan, if the beneficiary agrees, and if the physician or supplier accepts the plan's payment as payment in full. Includes podiatrists in the definition of "physician" for outpatient physical therapy services. Includes podiatrists and dentists in the definition of "physician" for outpatient ambulatory surgery. Allows physical therapists to establish medicare qualified plans for physical therapy. Increases from $10,000 to $50,000 the minimum amount of any agreement between a medicare provider and a subcontractor before the Secretary or Comptroller General must have access to the subcontractor's records. Establishes the statutory right of medicare to recover directly from a liable third party, if the beneficiary himself does not do so, and to pay a beneficiary, or on the beneficiary's behalf, pending recovery where such third party is not expected to pay promptly. Extends the Secretary's authority to rely on accrediting organizations in determining whether rural health clinics, laboratories, clinics, rehabilitation agencies, including outpatient rehabilitation facilities, and public health agencies meet medicare requirements. Sets forth rules for the confidentiality of accreditation surveys. Limits to 30 days coverage for services furnished by a home health agency whose agreement has been terminated. Extends the Secretary's authority to exclude from medicare participation (and to direct State agencies to exclude from medicaid participation) any entity in which ownership or controlling interest is held by a person convicted of program related criminal offenses, or in which an officer, director, agent, or managing employee was convicted of such criminal offense. Eliminates the Health Insurance Benefits Advisory Council. Requires the Secretary to designate one 30-day period in which all health maintenance organizations (HMO's) in an area participating in medicare must have an open enrollment period. Specifies a deadline of July 1, 1985, for a report to Congress on including payment for physicians' services to hospital inpatients in DRG payment amounts. Provides intermediate sanctions for noncompliance with requirements for end-stage renal disease facilities. Removes the costs of nurse anesthetists from DRG-based payments. Sets forth rules for the determination of hospital area wage indexes. Revises the definition of bona fide emergency services for purposes of the limitations on payment for hospital outpatient services. Delays from October 1, 1983, to April 1, 1984, the effective date for single-rate for skilled nursing facilities. Title XI: Trade Adjustment Assistance - Amends the Trade Act of 1974 to begin the period for the 26-week additional trade readjustment allowances with the first week the worker is in training if that training has not been approved until after the last week of entitlement to basic benefits. Increases the maximum job search allowance from $600 to $800. Increases the maximum relocation allowance from $600 to $800. Extends eligibility for industry-wide technical assistance to industries in which a substantial number of workers have been certified for trade adjustment assistance. Increases from $2,000,000 to $10,000,000 the amount of assistance that can be provided annually to a single industry.

Bill· HRH.R. 4092 (98th)referred

Small Business Competitive Procurement Act of 1983

United States · United States Congress · 5 October 1983

Small Business Competitive Procurement Act of 1983 - Amends the Small Business Act to prohibit Government procurement officers from using qualified bidders or similar lists to preclude small businesses from being awarded contracts without referring the matter for final disposition to the Small Business Administration (SBA). Requires the SBA to certify small businesses as eligible to perform specified Government subcontracts if the contract involved exceeds $100,000 or the approved limits of a contractor's procurement system, whichever is greater. Provides that a Government procurement officer may not refuse to include a product of a small business concern or group of small business concerns on a qualified products list without referring the matter for final disposition to the SBA. Requires the SBA to make such final disposition within 60 days. Prohibits the SBA from: (1) establishing an exemption from the requirements that Government procurement officers refer questions as to a small business' eligibility as a Government contractor to the SBA for disposition; or (2) refusing to accept such a referral. Declares it to be the policy of the United States that small business concerns and small business concerns owned and controlled by socially and economically disadvantaged individuals shall have the maximum practicable opportunity to participate in the award of Government prime contracts and subcontracts for appropriate portions of component systems, spare parts, and services for major weapon systems. Provides that during the planning for contracts for the procurement and performance of service or for the production or assembly of goods and spare parts for major weapon systems, the head of each Federal agency shall maximize competition for such components or services so as to insure to the maximum extent practicable that small businesses and small disadvantaged businesses are not precluded from performing as prime contractors and subcontractors on such contracts. Requires Federal agencies to publicly post and make available to small businesses information concerning the agencies' solicitations, unless such disclosure of information would be a breach of security or would disclose the Government's cost estimate for the procurement. Directs the Department of Defense to use funds appropriated for the development or production of any major weapon system to acquire manufacturing data relating to such system. Requires contracts entered into by any military department for the development or production of any major weapons system to contain provisions insuring the Government's acquisition of such manufacturing data, including conditions under which the contractor waives proprietary rights with respect to data necessary for the performance of such contracts. Provides waiver authority upon notification to specified congressional committees in instances where the military department determines that manufacturing technical data is not necessary. Directs each military department, within a specified time, to complete an inventory of the manufacturing technical data which the Government has in its possession or to which it has access. Directs the Comptroller General of the United States to transmit to Congress, within three years after enactment of this Act, a report evaluating each military department's efforts to compile an inventory of the manufacturing data for major weapons systems in its possession or to which it has access. States that Federal procurement rulemaking is to be covered under the Administrative Procedure Act.

Bill· HRH.R. 4078 (98th)open

Alternative Energy Tax Incentives Act of 1983

United States · United States Congress · 4 October 1983

Alternative Energy Tax Incentives Act of 1983 - Amends the Internal Revenue Code to extend the residential energy income tax credit for renewable energy sources for five years from 1985 to 1990. Reduces the qualifying percentage for energy source expenditures by specified increments between 1985 and 1990. Increases from 15 percent to 20 percent the investment tax credit for solar, wind, geothermal, and ocean thermal property. Extends such tax credit for five years from 1985 to 1990. Extends the investment tax credit for hydroelectric generating property and biomass property for five years from 1985 to 1990. Reestablishes the credit for cogeneration property until 1990. Qualifies until 1995 affirmative commitments for solar, wind, geothermal, ocean thermal, biomass, and cogeneration projects begun by December 31, 1990. Eliminates the 20 percent limitation for oil and natural gas used in cogeneration facilities. Qualifies as biomass property methane- containing gas produced by anaerobic digestion from nonfossil waste materials. Revises the definition of geothermal deposit to lower the required temperature to 104 degrees Fahrenheit (from 122 degrees Fahrenheit). Includes shale oil property and tar sands equipment as energy property for purposes of the investment tax credit.

Bill· HRH.R. 4032 (98th)referred

Pension Equity Act of 1983

United States · United States Congress · 29 September 1983

Pension Equity Act of 1983 - Amends the Employee Retirement Income Security Act of 1974 ("the Act") to lower the age limitation for: (1) minimum pension plan participation standards from age 25 to age 21; and (2) the computation of periods of service from age 22 to age 21. Credits as "hours of service" employee absences due to the birth or adoption of a child if the employee would incur a one-year break in service without such credit. Limits such credit to the year of birth or adoption. Includes such credit in the computation of accrued benefits under a pension plan. Requires pension plan annuities which are under either the normal form of benefit or the optional form of benefit to have the effect of a qualified joint and survivor annuity. Requires that pension plan participants receive a written explanation of the terms of joint and survivor annuity benefits before they elect to accept or reject such benefits. Prohibits survivor annuity payments from being less than joint annuity payments would have been if retirement had preceded death. Requires that pension plans treat surviving individuals who were spouses of annuitants for the one-year period ending on the annuity starting date as though such survivors were the annuitant's spouse on the day of death, regardless of actual marital status on the date of death. Authorizes annuitants and certain spouses to waive such survivor's annuity. Conditions the efficacy of a participant's election regarding joint and survivor annuity benefits upon the written consent of the participant's spouse. Exempts qualified domestic relations orders from the Act's proscriptions against alienation and assignment of pension plan benefits. Sets forth procedural guidelines for the payment of benefits to an alternate payee under such an order. Amends the Internal Revenue Code to provide that investments in annuity contracts that are subject to domestic relations orders will be allocated on a pro rata basis between the appropriate distributions under such orders. Allows certain distributions made to alternate payees under domestic relations orders to be treated as qualifying rollover distributions. Amends the Act to require plan administrators to notify participants that certain benefits may be forfeitable if the participant dies. Raises from $1750 to $3,500 the ceiling placed on distributions made for employee services which may be disregarded for purposes of determining accrued benefits.

Bill· HRH.R. 3987 (98th)open

National Archives and Records Administration Act of 1984

United States · United States Congress · 27 September 1983

National Archives and Records Administration Act of 1983 - Title I: Establishment of An Independent National Archives and Records Administration - Establishes the National Archives and Records Administration as an independent establishment in the executive branch to be directed by the Archivist of the United States. Requires the Archivist to be appointed by the President with the advice and consent of the Senate. Directs the Archivist to appoint a Deputy Archivist. Sets forth the administrative duties and authority of the Archivist. Requires the Archivist to submit to Congress an annual report concerning the administration of functions of the Archivist and the Administration. Transfers to the Administration and the Archivist the functions, duties, and authority of the General Services Administration (GSA) and its Administrator, respectively, concerning: (1) congressional printing and binding; (2) the Federal Register and the Code of Federal Regulations; (3) the distribution and sale of public documents; (4) archival administration; (5) presidential records; (6) the National Archives Trust Fund Board; (7) the National Historical Publications and Records Commission; (8) records management; (9) the disposal of records; (10) official territorial papers; (11) Indian records placed with the Oklahoma Historical Society; (12) public laws, Constitutional amendments, and the United States Statutes at Large; and (13) electoral credentials and certificates. Transfers to the Administration the National Archives and Records Service. Title II: Administrative Provisions - Limits the fee that the Archivist may charge for making or authenticating copies of materials to the amount necessary to recover actual costs. (Currently such fee may exceed such costs by up to ten percent.) Requires such fees to be deposited to the credit of the appropriation against which they are charged. (Currently such fees are paid into the National Archives Trust Fund.) Requires the National Archives Trust Fund Board to use the services and personnel of the Administration to assist the Board in performing its functions. (Currently the Board may appoint necessary employees.) Directs the Board to submit to Congress an annual report on its operations and on the moneys, securities, and personal property received and held by it. Authorizes the Board to authorize the transfer of funds to the Administration to be expended on an archival or records activity approved by the Board or to accomplish the purpose of a gift or bequest. Prohibits expenditures for purposes for which appropriated funds could not be expended, unless required by the instrument of gift or bequest. Permits the Board to solicit gifts or bequests. Requires that moneys received for the Fund be deposited within five working days. Allows disbursements from the Fund only for activities approved by the Board, including the publication of special works and the release of historical photographs and recordings. Authorizes the Archivist to sell such publications and releases at a price which will cover their cost (currently, cost plus ten percent). Authorizes the Archivist to initiate action for the recovery of agency records unlawfully removed or for other legal redress against persons who remove or destroy agency records if the agency fails to take such action within a reasonable period of time after being informed of its necessity by the Archivist. Directs the Archivist to report any such agency failure to the appropriate committees of Congress. Directs the Archivist to establish detailed criteria for determining whether material should be classified as agency records. Grants the Archivist access to any material made or received by an agency to determine whether the agency is in compliance with regulations governing records disposal. Permits the Archivist to authorize an agency to dispose of records only after publishing notice of, and providing an opportunity for public comment on, such disposal.

Law· HRH.R. 3929 (98th)enacted

Federal Supplemental Compensation Amendments of 1983

United States · United States Congress · 20 September 1983

Title I: Extension of Federal Supplemental Compensation Program - Amends the Federal Supplemental Compensation Act of 1982 to extend the payment of benefits under the Federal supplemental unemployment compensation program for seven weeks through November 15, 1983. Increases the number of weeks for which such benefits are payable to an individual or in a State. Provides, in the case of any account from which Federal supplemental compensation is first payable to an individual for a week beginning after September 30, 1983, that the amount established in the account shall be equal to the lesser of: (1) 65 percent of the total amount of regular compensation (including dependents' allowances) payable to the individual with respect to the benefit year (as determined under State law) on the basis of which the individual most recently received regular compensation; or (2) specified applicable limits (during certain State unemployment periods) times the individual's average weekly benefit for the benefit year. Provides formulas to determine the additional entitlement of individuals to whom such benefits were payable before October 1, 1983. Raises the maximum applicable limit (the maximum payment period in States with a specified high-unemployment level) from 14 weeks to 16 weeks. Permits States to use an alternative trigger mechanism, based on the total unemployment rate (TUR) in a State, as an alternative to the insured unemployment rate (IUR), in determining the payment period in effect. Sets forth the following table for determination of such payment period: (1) 16-week period-eight percent or greater IUR or 12 percent or greater TUR; (2) 14-week period-six to eight percent IUR or ten to 12 percent TUR; (3) 12-week period-five to six percent IUR or nine to ten percent TUR; (4) ten-week period-four to five percent IUR or eight to nine percent TUR; and (5) eight-week period-less than four percent IUR or less than eight percent TUR. Sets forth transitional rules. Directs the Secretary of Labor to require modifications of agreements with States under such Act to conform with amendments made by this Act within a specified period. Title II: Other Provisions - Amends the Internal Revenue Code to conform the Federal Unemployment Tax Act (FUTA) definition of taxable wages with the social security tax definition for purposes of determining whether Federal supplemental compensation payments made to estates or survivors of deceased individuals should be subject to the FUTA unemployment tax. Extends the exemption of wages paid to certain alien farmworkers from FUTA unemployment taxation for two additional years, until January 1, 1986. Directs the Secretay of Labor to report to the Congress by April 1, 1984, on the feasibility of: (1) using area triggers in unemployment compensation programs; and (2) determining whether individuals filing claims for unemployment compensation are structurally unemployed. Amends the Social Security Act to extend for seven weeks, until November 16, 1983, the period for which the provisions continuing payment of social security disability benefits during appeal are applicable.

Bill· HRH.R. 3911 (98th)referred

A bill for the relief of Elvis J. Stahr, Jr.

United States · United States Congress · 15 September 1983

Deems a named individual to be entitled, notwithstanding certain limitations, to an annuity based upon creditable service, provided that such individual make certain qualifying payments to the Civil Service Retirement and Disability Fund. Directs the Secretary of the Army to pay to such individual retirement pay retroactive to March 1976.

Bill· HRH.R. 3810 (98th)open

Foreign Sales Corporation Act of 1983

United States · United States Congress · 4 August 1983

Foreign Sales Corporation Act of 1983 - Amends the Internal Revenue Code to provide for the tax treatment of foreign sales corporations (FSC) and exports of goods and services. Excludes from gross income the exempt foreign trade income of a foreign sales corporation. Requires the allocation of the deductions of a FSC to its exempt and nonexempt income. Limits the types of income tax credits which a FSC may claim. Treats the foreign trade income (other than exempt foreign trade income), investment income, and carrying charges of a FSC as U.S. source income, subject to the income tax. Defines a "FSC" as any corporation which: (1) was created under the laws of any foreign country or possession of the United States; (2) has no more than 25 shareholders at any time during the taxable year; (3) has no preferred stock; (4) maintains an office inside and outside the United States at which permanent tax records are kept; (5) has one director who is not a U.S. resident; (6) is not a member of a controlled group of corporations of which a domestic international sales corporation is a member; and (7) has made an election to be treated as a FSC. Defines a "small foreign sales corporation" as having up to $2,500,000 of export receipts. Sets forth a formula for determining the portion of a FSC's foreign trade income which is exempt foreign trade income. Identifies the gross receipts of any FSC as foreign trading gross receipts which are: (1) from the sale, exchange, or other disposition of export property; (2) from lease or rental of export property for use by the lessee outside the United States; (3) for related services; (4) for engineering or architectural services for construction projects located outside the United States; or (5) for performance or managerial services. Sets forth rules for the treatment of specified items of income as foreign trading gross receipts. Sets forth transfer pricing rules for the treatment of export property sold to a FSC. Requires the Secretary of the Treasury to prescribe regulations for commissions, rentals, and marginal costing with respect to the sale of export property to a FSC. Sets forth rules for the tax treatment of distributions to shareholders of a FSC. Requires the payment of interest on the deferral of tax on shareholder income of a domestic international sales corporation. Requires the taxable year of a DISC and FSC to conform to the taxable year of the shareholder who holds the highest percentage of voting power.

Bill· HRH.R. 3737 (98th)referred

Political Tax Credit Reform Act of 1983

United States · United States Congress · 2 August 1983

Political Tax Credit Reform Act of 1983 - Amends the Internal Revenue Code to repeal the income tax credit for contributions made to candidates for President, candidates for State and local offices, political action committees, and newsletter funds. Allows an income tax credit for one-half of the amount contributed to a political party and the full amount contributed to a congressional candidate. Amends the Federal Election Campaign Act of 1971 to require any candidate or committee receiving contributions eligible for such tax credit to include in its required report the number and aggregate amount of all eligible contributions.