United States · United States Congress · 20 September 1988
Personal Earnings and Benefit Statements Study Authorization Act of 1988 - Directs the Secretary of Health and Human Services to conduct a study of the feasibility and costs of providing periodic personal earnings and benefit statements to individuals credited with wages or self-employment income under the Old-Age, Survivors, and Disability Insurance program (title II) of the Social Security Act. Requires a report on the study results to specified congressional committees. Amends the Internal Revenue Code to allow disclosure of taxpayer mailing addresses to the Commissioner of Social Security for purposes of fulfilling this Act. Imposes penalties for unauthorized disclosures.
United States · United States Congress · 9 September 1988
Prevention of Genocide Act of 1988 - Makes certain findings concerning the use of chemical weapons by Iraq and Iraq's treatment of the Kurdish people. Requires the U.S. Executive Director or representative at all international financial institutions to vote against all loans to Iraq. Prohibits the provision of any assistance, the sale of any kind of military equipment, the provision of any credits, or the provision of any credit guarantees to Iraq. Prohibits the sale or transfer to Iraq of any item subject to export control by any agency of the United States. Prohibits the importation of any oil or petroleum products produced in Iraq. Authorizes the President to waive such sanctions if he determines and certifies to the Congress that: (1) Iraq is not committing genocide against the Kurdish population in Iraq; and (2) Iraq is not using chemical weapons banned by the 1925 Geneva Conventions and has provided reliable assurances that it will not use such weapons. Expresses the sense of the Congress: (1) commending the Government of Turkey for its humanitarian decision to host thousands of Kurdish people fleeing extermination in Iraq; and (2) that the United States shall provide assistance to Kurdish refugees in need of medical treatment and other humanitarian aid.
United States · United States Congress · 9 September 1988
Amends the Omnibus Crime Control and Safe Streets Act of 1968 to require applications of States and local governments for block and discretionary grants under such Act to include a certification that individuals who are convicted of first degree murder under the law of the State and sentenced under such law to imprisonment for life without possibility of parole are not granted any unescorted release from imprisonment.
United States · United States Congress · 10 August 1988
States the sense of the Congress that the President or the Congress should immediately abrogate the Panama Canal Treaties of 1977 and the Treaty Concerning the Permanent Neutrality and Operation of the Panama Canal and that the Congress should repeal the Panama Canal Act of 1979.
United States · United States Congress · 4 August 1988
Declares that the Congress joins the city of Freeport, Illinois, in commemorating the 130th anniversary of the Lincoln-Douglas debate and the rededication of the debate site.
United States · United States Congress · 28 July 1988
Condemns the Romanian Government's systematic violation of human rights. Protests the planned program of destruction of traditional settlements in violation of human rights, minority cultural rights, and property rights. Urges institutional reforms by the Romanian Government to comply with international agreements, including the Helsinki Final Act of the Conference on Security and Cooperation in Europe and the Universal Declaration of Human Rights. Urges continued presidential and Secretary of State action to bring about reforms. Urges the President not to consider providing any special benefit for Romania until a thorough human rights reform is instituted, including substantial actual improvement in the right of emigration, the rights of national minorities, and freedom of religion.
United States · United States Congress · 13 July 1988
Rural Electrification Administration Lending Assistance Improvements Act of 1988 - Amends the Rural Electrification Act of 1936 to limit after September 30, 1988, the Rural Electrification Administration's (REA) authority to guarantee loans to 70 percent for electric distribution and subtransmission facilities and telephone facilities and 80 percent for electric generation and transmission facilities. Prohibits REA guarantees of loans from any Federal lending agency after such date. Revises guaranteed loan and direct or insured loan prepayment provisions. Reduces the maximum amount of funds that a borrower may invest. Prohibits the REA from insuring loans after such date unless specified findings are made. Bases interest rates on comparable U.S. obligations, with a minimum rate of five percent. Prohibits the REA from guaranteeing loans after such date to certain metropolitan area borrowers for: (1) recreation purposes; or (2) telephone service improvement if the borrower's gross revenues exceed specified amounts. Prohibits the issuance of class A stock after September 30, 1988. Requires 51 percent of such stock to be redeemed on September 30, 1995, with the remaining stock redeemed and retired by September 30, 2005. Repeals the provision creating a telephone bank reserve for losses due to interest rate changes. Requires the telephone bank to retire all Treasury-held debentures by September 30, 1995. Prohibits the further issuance of such debentures. Provides for the privatization of the telephone bank.
United States · United States Congress · 12 July 1988
President's Pro-Life Act of 1988 - Prohibits the use of Federal funds for abortions, except when continuing the pregnancy would endanger the mother's life.
United States · United States Congress · 30 June 1988
Expresses the sense of the Congress that the Government of Nicaragua should: (1) fulfill its pledge in the Esquipulas II agreement to grant a general amnesty to all political prisoners; (2) cease inhumane torture and holding prisoners incommunicado; (3) end random arrests for purposes of political intimidation; (4) allow human rights observers in all parts of prison facilities; (5) compensate former political prisoners; and (6) cease human rights violations.
United States · United States Congress · 29 June 1988
Finds that recent events in Panama indicate a political environment in which the Government of Panama is becoming increasingly unstable and more hostile toward the United States. Expresses the sense of the Congress that the President should submit an unclassified report to the Congress addressing: (1) the stability of the Panamanian Government; (2) the likelihood of compliance by the Panamanian Government with the Neutrality Treaty and the Statement of Understanding guaranteeing transit of vessels, including U.S. war vessels, through the Panama Canal; (3) U.S. options regarding the transfer of the Canal; and (4) U.S. options, following transfer of the Canal to Panama, if the Canal is being used for illicit drug trafficking.
United States · United States Congress · 21 June 1988
Congressional Budget Office Strengthening Act of 1988 - Amends the Congressional Budget Act of 1974 to include the minority leaders of the House of Representatives and the Senate in the process for selecting a Director of the Congressional Budget Office (CBO). (Currently the Speaker of the House and the President pro tempore of the Senate make such appointment.) Requires the Director to carry out duties in an objective and nonpartisan manner. Prohibits CBO from adding to, deleting, or altering any requested information already provided by such Office to any Member of Congress or congressional committee, except to correct factual errors. Provides that a change in any information so provided may only occur if CBO, the Member or committee making the request, and the majority and minority leaders of the House from which the request originated agree. Requires the Director to notify the House Committee on Standards of Official Conduct or the Senate Committee on Ethics of any attempt by any Member or congressional employee to unduly influence the contents of any information requested or the contents of any report by CBO. Requires the cost estimates submitted by CBO on congressional legislation to include all direct and indirect costs.
United States · United States Congress · 10 June 1988
College Savings Bond Act of 1988 - Authorizes the Secretary of the Treasury to issue college savings bonds in the interest of encouraging long-term savings for postsecondary education. Amends the Internal Revenue Code to exclude from the gross income of an individual any interest on college savings bonds to the extent these proceeds are used to pay the qualified educational expenses (tuition, fees, books, supplies, reasonable living expenses) of the taxpayer, spouse, child, or dependent at an institution of higher education, including a postsecondary vocational school. Decreases the permissible exclusion for taxpayers having adjusted gross income above $60,000, allowing no exclusion if income exceeds $80,000.
United States · United States Congress · 12 May 1988
Amends the Internal Revenue Code to require that, for the purpose of determining the income tax liability of life insurance companies, qualified long-term care insurance be treated as accident or health insurance. Applies this provision to policies covering at least 12 consecutive months of necessary diagnostic, preventive, therapeutic, rehabilitative, or personal care services that are provided in a setting other than an acute care unit of a hospital. Describes the tax reserve method to be used to compute reserves in connection with qualified long-term health care insurance contracts. Treats qualified long-term care insurance as accident or health insurance and its benefits as benefits for personal injuries or sickness for purposes of determining appropriate tax exclusions for employer contributions or employee benefits. Allows an income tax deduction of long-term health care expenditures. States that benefits provided under certain employer-funded long-term health care insurance shall not be treated as deferred compensation plans for purposes of the tax deduction available for employer contributions to benefit plans.
United States · United States Congress · 12 May 1988
Designates the period of July 25 through July 31, 1988, as National Week of Recognition and Remembrance for Those Who Served in the Korean War. Authorizes and requests the President to urge that the American flag be flown at half staff on July 27, 1988, in honor of those Americans who died as a result of their service in Korea.
United States · United States Congress · 12 May 1988
Declares that the Congress recognizes the heroic acts of civilian construction workers who participated in the defense of Wake Island during its invasion by Japan between December 8 and December 23, 1941.
United States · United States Congress · 11 May 1988
Expresses U.S. policy that Nicaragua should undertake specified reforms, such as reinstating due process and fair trials, ending torture, conducting free elections, allowing an uncensored free press, ensuring the right to strike and to publish for unions, allowing the Catholic Church to reopen its offices, and ending the forced relocation of Indians and Creoles. Urges all countries in Central America to continue to work toward achieving the democratic principles and processes specified in the August 7, 1987, Central American peace accord.
United States · United States Congress · 4 May 1988
Amends the Federal Unemployment Tax Act to exempt from State unemployment tax law coverage (providing for payments in lieu of unemployment fund contributions) any service performed in the employ of a tax-exempt private elementary or secondary school that is operated primarily for religious purposes. Applies this exemption retroactively to services performed after 1977.
United States · United States Congress · 29 April 1988
Provides that certain digital processing units for automated data processing machines that are imported into the United States after January 16, 1986, and before January 1, 1988, and are unliquidated as of December 31, 1987, shall be liquidated as duty free upon proper request filed with the appropriate customs officer.
United States · United States Congress · 29 April 1988
Amends the Internal Revenue Code to permit any domestic corporation having qualified export receipts of $10,000,000 or less to elect to extend the time for payment of income tax liability attributable to increased export revenue. Includes as qualified exports property manufactured, produced, or grown in the United States whose fair market value is no more than 50 percent attributable to imported articles. Requires interest payments on the deferred liability during the deferral period.
United States · United States Congress · 28 April 1988
Defense Savings Act - Directs the Secretary of Defense to: (1) close or realign military installations as recommended by the Commission on Base Realignment and Closure in the report transmitted to the Secretary pursuant to the charter establishing such Commission; and (2) initiate all such closures and realignments no later than September 30, 1991, and complete all such closures and realignments no later than September 30, 1995. Outlines certain conditions to such closures or realignments, including timely notice to the Congress of the Secretary's decision to accept and implement all of the closures and realignments recommended by the Commission. Terminates the authority of the Secretary to carry out any closure or realignment as of October 1, 1995. Directs the Commission, no later than December 31, 1988, to transmit its report to the Secretary and to the appropriate congressional committees with a certification that it has identified all the military installations to be closed or realigned by reviewing all military installations inside the United States. Authorizes the Secretary to: (1) carry out appropriate action to implement any such closure or realignment; (2) provide appropriate economic adjustment and community planning assistance to communities affected by any such closure or realignment; (3) carry out appropriate activities for the purpose of environmental restoration; (4) sell or exchange any real property under the control of the Department of Defense and located at such an installation; and (5) deposit funds received from any such sale or exchange into the Department of Defense Base Closure Account. Outlines administrative procedures in connection with the sale or transfer of property in connection with a closure or realignment to a Federal, State, or local government entity. Requires the Secretary to include specified information concerning such closures or realignments as part of each annual request to the Congress for authorization of appropriations. Requires the Secretary to conduct a study of actions planned with respect to military installations outside the United States which may affect the recommendations of the Commission and to report the findings and conclusions to the Commission and to the appropriate committees of the Congress no later than September 15, 1988. Requires the Secretary to notify the Congress in writing when a decision is made to carry out a construction project to facilitate a closure or realignment and the amount required for such project is greater than the maximum amount for a minor construction project. Establishes in the Treasury the Department of Defense Base Closure Account and authorizes appropriations to be transferred to such Account. Requires the Secretary, no later than 60 days after the end of each fiscal year in which the Secretary carries out activities under this Act, to report to the appropriate congressional committees on the amount and nature of deposits into, and expenditures from, the Account during such fiscal year. Requires another report from the Secretary, no later than 60 days after the termination of the authority of the Secretary to carry out an alignment or closure under this Act, concerning funds used and remaining in such Account.
United States · United States Congress · 27 April 1988
Bounty Hunter Act of 1988 - Amends the Comprehensive Crime Control Act of 1984 to increase the maximum reward for information leading to the arrest and conviction under Federal law of any individual for the unlawful sale, or possession for sale, of a controlled substance or a controlled substance analogue. Provides for the payment of incentive rewards to States to encourage the establishment of programs to pay similar rewards for violations of State laws. Directs the Secretary of the Treasury to retire all circulating $100 U.S. notes and issue new $100 U.S. notes. Requires the Secretary to provide for a ten-day exchange period. Requires the name, address, and social security number of any individual who exchanges $100 notes having a value of $5,000 or more to be recorded and forwarded to the Department of the Treasury for use in criminal investigations or prosecutions.
United States · United States Congress · 26 April 1988
Prohibits any spouse of a Member of Congress from being eligible for any office or position for which appointment is required to be made by the President with the advice and consent of the Senate.
United States · United States Congress · 21 April 1988
Drug-Free America Act of 1988 - Amends the Controlled Substances Act to establish criteria for the imposition of the death penalty when, during the course of a continuing criminal enterprise drug offense, an individual knowingly causes the death of another. Requires the Government, for such offense, to serve notice upon the defendant a reasonable time before trial or acceptance of a plea, disclosing that it intends to seek the death penalty and the aggravating factors upon which it will rely. Requires a separate sentencing hearing before a jury, or the court upon motion by the defendant, when the defendant is found guilty or pleads guilty to such offense. Allows the defendant and the Government to present any information relevant to sentencing without regard to the rules of evidence, but permits information to be excluded if its probative value is substantially outweighed by the danger of unfair prejudice, confusion of the issues, or misleading of the jury. Directs the court, or the jury by unanimous vote, to impose the death penalty upon finding that such sentence is justified based on consideration of both aggravating and mitigating factors. Sets forth some mitigating factors to be considered by the jury or the court when imposing its sentence. Includes as aggravating factors: (1) the intentional nature of the act which resulted in the victim's death; (2) previous convictions for offenses for which life imprisonment or death is authorized; and (3) the especially heinous, cruel, or depraved nature of the offense. Requires the court to instruct the jury not to consider the race, color, national origin, creed, or sex of the defendant in its consideration of the sentence. Allows the court to impose a sentence of life imprisonment without the possibility of parole for such offenses when the death penalty is not imposed. Establishes procedures for appeal from a death sentence. Requires the Court of Appeals, upon consideration of the record and the information and procedures of the sentencing hearing, to affirm the decision if: (1) the sentence was not imposed under the influence of passion, prejudice, or arbitrariness; and (2) the information supports the finding of aggravating factors or the absence of mitigating factors. Requires the court to provide a written explanation of its determination. Provides increased criminal penalties for the possession of a mixture or substance which contains cocaine base (crack). Establishes recordkeeping and reporting requirements for the manufacture, distribution, importation, and exportation of listed precursor and essential chemicals. Prohibits the distribution of such chemicals unless the recipient provides a certification of lawful use and proper identification. Establishes exemptions from such requirements: (1) for the distribution of such chemicals between agents or employees within a single facility; (2) for the delivery of such chemicals to or by common carriers; (3) if the Attorney General determines that such requirements are not necessary for the enforcement of this Act; and (4) if products containing such chemicals are lawfully marketed under the Federal Food, Drug, and Cosmetic Act. Establishes an import-export permit requirement for listed precursors and a declaration requirement for listed essential chemicals. Includes as precursor chemicals: (1) N-Acetylanthranilic acid; (2) Anthranilic acid; (3) Ergotamine tartrate; (4) Ergonovine maleate; (5) Phenylacetic acid; (6) Ephedrine; (7) Pseudoephedrine; (8) Benzyl cyanide; (9) Benzyl chloride; and (10) Piperidine. Includes as essential chemicals: (1) Potassium permanganate; (2) Acetic anhydride; (3) Acetone; and (4) Ethyl ether. Establishes a mechanism and criteria for adding or deleting chemicals from such lists. Prohibits the transfer of commercial tableting and encapsulating machines unless a certification of lawful use and proper identification are provided. Establishes reporting requirements for such transfers. Establishes criminal penalties for the unlawful: (1) possession, manufacture, distribution, sale, importation, or exportation of a precursor or essential chemical; and (2) possession, manufacture, distribution, or importation of drug manufacturing equipment, tableting or encapsulating machines, and gelatin capsules. Subjects all listed precursor and essential chemicals, drug manufacturing equipment, tableting and encapsulating machines, and gelatin capsules which have been imported, exported, manufactured, possessed, or distributed in violation of such Act (as well as all conveyances and equipment) to forfeiture to the United States. Directs the Attorney General to maintain an active program, both domestic and international, to curtail the diversion of precursor and essential chemicals. Grants the Attorney General subpoena power with respect to precursor and essential chemicals. Provides additional civil penalties for certain Controlled Substances Act violations involving heroin or cocaine. States that individuals who have been convicted of violations involving a controlled substance, or of criminal violations regarding certain reporting or recordkeeping requirements, shall be ineligible for any license or permit issued under the authority of the United States for a specified period of time. Provides that any permit or license held at the time of the conviction shall be revoked. Amends the Public Health Service Act to require States receiving Alcohol and Drug Abuse and Mental Health Services Block Grants to make grants for demonstration projects which provide treatment services to expectant mothers. Establishes in the Executive Office of the President the Office of the Director of National Drug Control Policy to be headed by a Director, who shall be responsible for: (1) developing, reviewing, implementing, and enforcing U.S. policy with respect to drug control and abuse; (2) directing and coordinating U.S. efforts to halt the importation, manufacture, distribution, and use of illicit drugs; and (3) preparing a National and International Drug Control Strategy. Terminates the National Drug Enforcement Policy Board 90 days after the appointment of the Director. Makes conforming amendments to the Comprehensive Crime Control Act of 1984 and the Drug Abuse Prevention, Treatment, and Rehabilitation Act. Authorizes appropriations for FY 1988 through 1996. Makes supplemental appropriations for Coast Guard drug enforcement activities. Authorizes Coast Guard vessels and aircraft to fire at or into vessels which are liable to seizure or examination that do not bring-to after being ordered to do so by an authorized vessel or aircraft. Grants the commanding officer of the authorized vessel or aircraft immunity for such actions. Allows the Commandant of the Coast Guard to indemnify members or employees of the Coast Guard against any claim arising out of an act committed within the scope of their official drug enforcement duties. Amends the Controlled Substances Act to extend jurisdiction over possession offenses to U.S. vessels and aircraft (and vessels and aircraft subject to the operation of the law of the United States). Subjects any U.S. citizen or resident on board any vessel to Federal criminal penalties for manufacturing, possessing, or distributing a controlled substance. Expresses the sense of the Congress that the suppression of international narcotics trafficking is a major security objective of the United States and the most important national security objective within the Western Hemisphere. Allows the Secretary of Defense to provide equipment to, or assign members of the armed forces to assist, foreign governments in the enforcement of drug laws. Provides for the assignment of members of the armed forces to assist Federal agencies in drug interdiction activities. Requires the Secretary to prepare a plan to implement such provision. Directs the Secretary of the Treasury to evaluate alternatives to the use of deadly force as a means of forcing suspected drug-smuggling aircraft entering the United States to land. Requires the Secretary to submit such recommendations to the Congress in the form of proposed legislation. Directs the Secretary to submit proposed legislation to the Congress relating to special restrictions and inspections for vessels and aircraft arriving from drug-producing countries. Amends the Foreign Assistance Act of 1961 to modify the factors to be considered by the President when determining whether to certify a country as having cooperated with United States drug interdiction programs. Directs the President to consider whether such countries have taken the steps necessary to eliminate the laundering of drug-related profits. Amends Federal law to include electronic fund transfers within the definition of "money instruments." Amends the National Forest System Drug Control Act of 1986 to provide additional law enforcement authority for the Forest Service in dealing with Controlled Substances Act violations by: (1) removing the limitation on the number of Service personnel who may exercise specified law enforcement powers; and (2) permitting the exercise of such powers by Service personnel outside of the boundaries of the National Forest System. Grants the Service authority, with respect to the specified law enforcement powers, to: (1) coordinate investigations and enforcement activities and prepare national and regional strategy plans in coordination with the Drug Enforcement Administration (DEA) and the Federal Bureau of Investigation (FBI); and (2) cooperate with the Attorney General in carrying out the seizure and forfeiture provisions of the Controlled Substances Act as such activities relate to the manufacture, distribution, or dispensing of controlled substances within the System. Establishes criminal penalties for polluting Federal lands while manufacturing, distributing, or dispensing a controlled substance. Amends the Comprehensive Drug Abuse Prevention and Control Act of 1970 to grant the Postal Service certain seizure and law enforcement authority with respect to Controlled Substances Act violations. States that all moneys and proceeds from such seizures shall be deposited in the Postal Service Fund (and later withdrawn and paid into the Department of Justice Assets Forfeiture Fund). States that any person convicted of a drug-related offense shall be ineligible for any form of student assistance provided under title IV of the Higher Education Act of 1965. Requires any person applying for such assistance to file a statement with the institution certifying that the person has not been convicted of a drug-related offense. Requires the Secretary of Education to prescribe methods for verifying such statements. Amends the Drug-Free Schools and Communities Act of 1986 to require State educational agencies to distribute funds for State and local programs for drug abuse education and prevention programs on the basis of relative enrollments in public and private, nonprofit schools (currently, on the basis of the relative number of children in the school-age population) within an area. Requires local applications for funds for a three-year period to include a description of: (1) the extent and nature of the current drug and alcohol problem in the schools of the applicant; (2) the applicant's drug and alcohol policy; and (3) how the applicant will monitor program effectiveness. Requires applicants to submit a progress report to State educational agencies for the preceding two years in order to receive funds for the third year. Requires the report to show reasonable progress toward accomplishing program objectives or a modified plan to meet such objectives. Requires States to report annually to the Secretary with specified information on programs funded under this Act. Authorizes appropriations for FY 1988 through 1991 to carry out the provisions of such Act. Authorizes appropriations for FY 1989 to the building and facilities account, Federal Prison System, for the construction, acquisition, remodeling, and equipping of prisons. Expresses the sense of the Congress that the National Institute of Justice should conduct a research project to obtain, on a voluntary basis, and analyze urine samples from individuals who are arrested to determine whether they use controlled substances. Amends the Federal criminal code to make regular drug testing and refrainment from any use of controlled substances mandatory conditions of parole and probation. Amends the Omnibus Crime Control and Safe Streets Act of 1968 to require Drug Law Enforcement Program grant recipients to provide additional matching funds. Amends the Rehabilitation Act of 1973 to exclude any individual who uses or is addicted to illegal drugs from the definition of an individual with handicaps, for purposes of specified provisions. Amends specified Federal law which prohibits discrimination against Federal employees or applicants for Federal employment to provide that such prohibition shall not be construed to permit or require the employment of an individual who uses illegal drugs.
United States · United States Congress · 20 April 1988
Expresses the sense of the Congress that the National Economic Commission should adopt the position that the only effective means to balance the Federal budget is to restrain the real rate of Federal spending to a level below the real rate of economic growth without increasing taxes above the current share of the gross national product, unless such revenue increases can be achieved with a reduction in tax rates.
United States · United States Congress · 13 April 1988
Amends the Toxic Substances Control Act to require the Administrator of the Environmental Protection Agency to set priorities for asbestos cleanup in schools, giving first priority to situations which pose the most dangers to human health and the environment. Requires local educational agencies to submit asbestos in schools management plans to State Governors within six months after the Administrator establishes guidelines pertaining to such plans and to implement such plans within 15 months of such guidelines. Amends the Asbestos School Hazard Abatement Act of 1984 to authorize appropriations through FY 1993 for loans to local educational agencies for school asbestos inspections and the preparation of management plans.
United States · United States Congress · 13 April 1988
Amends estate tax provisions of the Internal Revenue Code to provide that a decedent shall be treated as having an interest in a noncharitable gift check cashed after the decedent's death (which interest would be includible in the value of the gross estate) only if the decedent would be so treated if the gift were a charitable one. Applies this provision retroactively to checks issued after December 31, 1981, with respect to decedents dying after that same date.
United States · United States Congress · 30 March 1988
Expresses the concern of the House of Representatives regarding the future security of the Panama Canal. Calls on the President to renegotiate the Panama Canal Treaties to permit: (1) the permanent stationing of U.S. forces in Panama; and (2) the United States to act independently to maintain the security of the Canal and to guarantee its regular operation.
United States · United States Congress · 24 March 1988
Authorizes the Secretary of the Army, acting through the Chief of Engineers, to carry out a demonstration project for the restoration of the Des Plaines River wetlands in Wadsworth, Illinois. Authorizes appropriations for FY 1989 through 1993 to carry out this Act.
United States · United States Congress · 22 March 1988
Family Care Package of 1988 - Amends the Internal Revenue Code to revise the income tax personal exemption deduction, permitting a taxpayer to deduct amounts with respect to qualified dependents, as follows: (1) $5,000 for any child under age six; (2) $4,000 for any child between the ages of six and 19; (3) $5,000 for a person (including a spouse) mentally or physically incapable of self-care; and (4) $4,000 for any person aged 55 or older (including a spouse). Applies the $5,000 amount authorized for a handicapped dependent if a dependent is both handicapped and at least 55 years old. Repeals the dependent care tax credit as of tax year 1989.
United States · United States Congress · 17 March 1988
Amends the Internal Revenue Code with respect to the excise tax on diesel and aviation fuels. Prohibits imposition of the tax on the sale of these fuels by a producer or importer for use by the purchaser in a nontaxable use (defined to include, among other uses, any off-highway business use, use as supplies for vessels or aircraft, State or local governmental use, and use by a nonprofit educational organization). Permits the exemption only if both the seller and purchaser have registered with the Secretary of the Treasury. Requires producers, importers, and purchasers taking part in reduced-tax sales to file with the Secretary information returns containing specified data. Requires producers and importers, in addition, to furnish corresponding statements to their purchasers. Establishes penalties for failure to file required returns.
United States · United States Congress · 17 March 1988
Amends part A (Aid to Families with Dependent Children) (AFDC) of title IV of the Social Security Act to deny Federal payments for AFDC program administrative costs to States in which State or local taxes are imposed on benefits under title II (Old Age, Survivors and Disability Insurance) of the Act.
United States · United States Congress · 15 March 1988
Truth in Government Spending Act - Amends the Internal Revenue Code to direct the Secretary of the Treasury to include on the first page of instruction booklets for individual income tax returns a graphic presentation, in a prescribed form, depicting the following fiscal year information on an individual taxpayer basis: (1) the previous balance of the public debt and resultant interest incurred; and (2) purchase and payments information with respect to specific categories, including defense, agricultural subsidies, foreign aid, criminal justice, welfare, social security, and Medicare.
United States · United States Congress · 10 March 1988
Changes the definition of "Vietnam era," for purposes of veterans' benefits, to include, in the case of a veteran who served on active duty in the armed forces in Cambodia, Laos, Thailand, North Vietnam, South Vietnam, or the adjacent waters, the period from March 1, 1961 through August 4, 1964. Amends the Airport and Airway Improvement Act of 1982 to apply such definition to veterans' employment preference.
United States · United States Congress · 7 March 1988
Supports U.S. assistance to the Afghan resistance. Declares that any settlement in Afghanistan must: (1) provide for Afghan self-determination; (2) outline a definite timetable of less than ten months for the complete withdrawal of Soviet troops; and (3) provide for the safe return of refugees. Supports Pakistan's efforts to achieve a settlement agreement in current negotiations in Geneva with Pakistan. Urges the President to support a solution acceptable to the Afghan resistance, insist on the withdrawal of Soviet advisers with the troops, require the Soviets to terminate all forms of military assistance to the Kabul regime, and ensure continued international assistance to the Afghan refugees until all Soviet bloc forces have been withdrawn. Expresses the House of Representatives': (1) support for increased U.S. humanitarian assistance to the Afghan people during and following a Soviet withdrawal; (2) support for an international observer force to monitor Soviet compliance with a withdrawal agreement; (3) belief that the U.S. Government should not restrict assistance to the Afghan resistance until the President has determined that the Soviets have ended their occupation and that the mujahadeen can maintain its integrity during the transition period leading to new elections; and (4) sense that U.S. obligations are contingent on Soviet compliance with any withdrawal agreement.
United States · United States Congress · 1 March 1988
Declares that any settlement in Afghanistan must: (1) provide for Afghan self-determination; (2) outline a definite timetable for the complete withdrawal of Soviet troops; and (3) provide for the safe return of refugees. Urges the President to support a solution acceptable to the Afghan resistance, insist on the withdrawal of Soviet advisers with the troops, require the Soviets to terminate all forms of military assistance to the Kabul regime, and ensure continued international assistance to the Afghan refugees until all Soviet bloc forces have been withdrawn. Expresses the Senate's: (1) support for increased U.S. humanitarian assistance to the Afghan people during and following a Soviet withdrawal; (2) support for a United Nations-sponsored peacekeeping force; and (3) belief that the U.S. Government should not restrict assistance to the Afghan resistance until it is clear that the Soviets have ended their occupation and that the majahadeen can maintain its integrity during the transition period leading to new elections.
United States · United States Congress · 25 February 1988
Repeals a provision of the Omnibus Budget Reconciliation Act of 1987 which includes employee tips within the wages on which employer social security taxes are based.