United States · United States Congress · 11 May 1983
Church Audit Procedures Act of 1983 - Amends the Internal Revenue Code to restrict the Secretary of the Treasury from investigating or auditing churches unless the Secretary possesses evidence causing him to believe that a church: (1) is carrying on an unrelated trade or business; or (2) should not be granted tax-exempt status. Restricts the Secretary from beginning any investigation unless he has first provided the church with written notice that an investigation is being commenced. Sets forth the requirements of such notice. Requires that the Secretary must first approve an application by the regional counsel of the internal revenue region for examination of church records and religious activities before beginning any such examination. Requires the Secretary, prior to the approval of any such application, to offer in writing an opportunity for a conference to discuss facts, evidence, and issues relevant to the investigation. Requires the Secretary to notify the church in writing of the approval of the application for examination at least 15 days prior to the commencement of such examination. Limits the examination of religious activities to that necessary to determine whether an organization is a church or convention or association of churches. Limits the examination of church records to that necessary to determine the amount of tax imposed. Allows an organization which claims that the Secretary has violated the provisions of this Act to bring a civil action for injunctive relief against the Secretary. Reduces the statute of limitations for collection after assessment of tax to three years in the case of any organization which is a church or convention or association of churches.
United States · United States Congress · 9 May 1983
Ocean Freight Competition Act of 1983 - Amends the Merchant Marine Act, 1936, to exclude federally financed agricultural commodities from the requirement that cargoes procured, furnished, or financed by the United States be transported on privately owned U.S.-flag commercial vessels and vessels of the United States.
United States · United States Congress · 28 April 1983
Amends the Internal Revenue Code to provide for a business expense income tax deduction for additions to a reserve established for the cost incurred by a regulated public utility in decommissioning (retiring) a nuclear powerplant. Limits the deduction to the amount which the regulatory body having ratemaking jurisdiction over the utility permits as addition to a reserve and which is included in its cost of service for ratemaking purposes.
United States · United States Congress · 27 April 1983
Caribbean Basin Economic Recovery Act - Title I: Duty-Free Treatment - Authorizes the President to proclaim duty-free treatment for all eligible articles from Caribbean countries that the President designates as beneficiary countries. Requires the President to notify Congress before making such a designation. Prohibits the President from terminating such a designation unless both Houses of Congress are notified 60 days before the termination. Requires the President to consider only specified countries and territories as beneficiary countries. Prohibits the President from designating a country as a beneficiary country: (1) if it is a Communist country; (2) if it has nationalized or seized control, or effectively nationalized or seized control, of U.S. property, unless the President determines that a good faith effort is being made to compensate for such seizure; (3) if it fails to act in good faith in recognizing as binding or in enforcing arbitral awards in favor of U.S. citizens or corporations; (4) if it grants preferential treatment to the products of a developed country other than the United States which may have a significant adverse effect on U.S. commerce, unless the President reports to Congress that certain assurances have been made; (5) if it has a government-owned entity engaged in broadcasting copyrighted material belonging to U.S. copyright owners without their express consent; or (6) unless an extradition treaty exists between the United States and such country. Permits the President to designate as a beneficiary country a Communist country, an expropriating country, or a country that fails to act in good faith with respect to an arbitral award if the President determines and reports to Congress that such designation will be in the national interest. Lists factors the President should consider in determining whether to grant beneficiary designation. Amends the Tariff Schedules of the United States to grant to imports from U.S. insular possessions, subject to specified provisions of this Act, duty treatment no less favorable than the treatment afforded such imports from a beneficiary country. Directs the President to withdraw or suspend a country's beneficiary designation, if the President determines that changed circumstances in such country would prohibit such designation under the guidelines in this title. Requires duty-free treatment to apply to any article imported from a beneficiary country, unless otherwise excluded from eligibility, if: (1) the article is imported directly from such country into U.S. customs territory; and (2) the sum of specified costs of the article is not less than 35 percent of its appraised value at the time of its entry. Directs the Secretary of the Treasury to prescribe regulations governing articles eligible for such duty-free treatment, including the requirement that such articles must be wholly the product of a beneficiary country or must be a new or different article of commerce which has been produced in the beneficiary country. Prohibits this duty-free treatment from applying to: (1) textile and apparel articles which are subject to tariff agreements; (2) certain footwear, handbags, luggage, flat goods, work gloves, and leather wearing apparel; (3) tuna prepared or preserved in airtight containers; or (4) petroleum or certain petroleum products. Directs the President to suspend duty-free treatment of sugar and beef products that are the products of a beneficiary country if: (1) the beneficiary country, within 90 days of its designation as a beneficiary country, does not submit a Stable Food Production Plan to the President for evaluation; (2) the President determines that the Plan of a beneficiary country does not meet specified criteria; or (3) as a result of the monitoring of the operation of the Plan, the President determines that a beneficiary country is not making a good faith effort to implement its Plan, or that the Plan, although being implemented, is not achieving its purposes. Requires the President, before suspending such duty-free treatment, to offer to consult with the country to formulate appropriate remedial action. Requires the President, biennially, to monitor the operation of the Plans implemented by beneficiary countries and to report to Congress. Sets forth the manner of governing the importation and duty-free treatment of certain sugars, sirups, and molasses. Authorizes the President to suspend the duty-free treatment provided by this title and to proclaim a duty for an eligible article if such action is taken pursuant to certain import relief or national security provisions. Requires the International Trade Commission (ITC), in any report on a petition for import relief under the Trade Act of 1974, to state how its findings and recommendations apply to any duty-free article imported from beneficiary countries. Authorizes the President to reduce or end the application of import relief measures which apply to articles imported from beneficiary countries earlier than otherwise scheduled. Requires the suspension of duty-free treatment provided by this title to be treated as an increase in duty for purposes of the import relief section of the Trade Act of 1974. Prohibits such a suspension of duty-free treatment unless the ITC finds that the harm caused by the imports results from its duty-free treatment by this title. Authorizes the filing of petitions for import relief with the Secretary of Agriculture (Secretary), as well as with the ITC, for injury from imports of perishable products from beneficiary countries. Directs the Secretary to recommend the granting or denying of such petition within 14 days of its filing. Requires the President to take emergency action or to publish a notice of determination not to take emergency action within seven days of receiving the Secretary's recommendation. Sets forth the limits on the duration of the emergency action. Defines perishable products to include certain live plants, certain fresh or chilled vegetables, fresh mushrooms, fresh fruit, and fresh cut flowers. Exempts from proclamations under this title certain fees imposed pursuant to the Agricultural Adjustment Act. Provides for duty-free treatment of articles imported directly from Puerto Rico and the U.S. insular possessions, so long as foreign materials do not account for more than 70 percent of the total value of the articles (or more than 50 percent of the total value with respect to articles excluded from duty-free treatment under the Caribbean Basin Economic Recovery Act). Amends the Tariff Schedules of the United States to increase to five liters (currently, four liters) the amount of duty-free liquor that may be brought into the United States. Provides that not more than four liters, of such five liter limit, may have been produced outside American Samoa, Guam, or the U.S. Virgin Islands. Authorizes the President to withdraw duty-free treatment on rum if the amount of excise taxes on rum that is paid into the treasuries of Puerto Rico and the Virgin Islands falls below the amount that would have been paid if the rum had been produced in Puerto Rico or the Virgin Islands. Amends the Trade Agreements Act of 1979 to repeal the provision for protecting U.S. possessions against revenue losses caused by concessions granted by the United States in the Tokyo Round of the Multilateral Trade Negotiations. Prohibits any action under this title from affecting a tariff imposed by Puerto Rico on coffee imported into Puerto Rico. Exempts from specified sections of the Federal Water Pollution Control Act certain discharges from sources in the U.S. Virgin Islands which are attributable to the manufacture of rum. Requires the ITC to report to Congress and the President on the economic impact of this Act on U.S. industries and consumers during: (1) the two year period beginning with the enactment of this Act; and (2) each year afterwards, until duty-free treatment under this title is terminated. Sets forth assessments that the ITC shall make and factors to be considered in making those assessments. Directs the Secretary of State to prepare a study regarding the feasibility of establishing a Caribbean Trade Institute in New York City. Sets forth factors to be assessed in the study. Terminates duty-free treatment to beneficiary countries under this title after FY 1995. Title II: Tax Provisions - Amends the Internal Revenue Code to require excise taxes on rum imported into the United States to be paid to Puerto Rico and the U.S. Virgin Islands. Authorizes the Secretary of the Treasury to negotiate and conclude an agreement for the exchange of information with any beneficiary country. Requires such exchange to consist of such information as may be necessary to carry out and enforce the tax laws of both the United States and the beneficiary country. Provides that such agreements shall be treated as income conventions for purposes of disclosures of tax return information. Allows a tax deduction for attending a convention held in a beneficiary country, if such beneficiary country has a tax information agreement in effect with the United States.
United States · United States Congress · 20 April 1983
Constitutional Amendment - Requires Congress, prior to each fiscal year, to adopt a statement of receipts and outlays for that year in which total outlays are no greater than total receipts. Permits Congress in such statement to provide for a specific excess of outlays over receipts by a three-fifths vote directed solely to that subject. Prohibits total receipts for any fiscal year set forth in such statement from increasing by a rate greater than the rate of increase in national income in the last calendar year ending before such fiscal year, unless Congress passes a bill directed solely to approving specific additional receipts and such bill has become law. Permits Congress to waive the provisions of this Act with respect to any fiscal year in which a declaration of war is in effect. Declares that total receipts shall include all receipts of the United States, except those derived from borrowing and total outlays shall include all outlays of the United States except those for repayment of debt principal.
United States · United States Congress · 19 April 1983
Dedicates the Golden Gate National Recreation Area in California to Phillip Burton. Directs the Secretary of the Interior to inform the public of the contributions of Phillip Burton through the use of signs, maps, and interpretive programs and to establish an appropriate memorial to him within the recreation area. Authorizes appropriations.
United States · United States Congress · 14 April 1983
Natural Gas Consumer Access Amendments of 1983 - Amends provisions of the Natural Gas Policy Act of 1978 relating to the transportation of natural gas by pipeline. Requires a pipeline, without discrimination, to transport natural gas on a reasonable request if: (1) the owner of the gas submits to the pipeline a formal application for transportation which shall include documentation for the sale of a minimum of a total of 250 Mcf per day of natural gas for a period of at least six months; (2) the owner agrees to compensate the pipeline in accordance with the tariff rates established by the Federal Energy Regulatory Commission (FERC); and (3) the pipeline has sufficient available throughput capacity. Directs FERC to establish just and reasonable maximum rates and charges for such transportation. Requires FERC's responsibilities over any intrastate pipeline to be delegated to the appropriate State commission. Directs FERC to prescribe regulations governing contractual relationships and obligations relating to transportation under this Act. Authorizes FERC to require the interconnection of two or more pipelines or the extension of a pipeline for purposes of increasing available throughput capacity. Defines "available throughput capacity" to mean that portion of pipeline capacity which during the term of the transport contract would otherwise be unused except during periods of peak usage. Defines the term "free access gas" to mean natural gas produced from any well in the United States: (1) the dirlling of which began on or after May 1, 1983; (2) which is not subject to a sales contract as of a certain time; (3) which is released by the purchaser or otherwise made available by the exercise of a market-out clause, or other similar contract provision; (4) which is subjected to a material unilateral modification of the sales contract by the purchaser; (5) which is subjected to any material breach of the sales contract by the purchaser in either the price paid or the amount of gas required to be taken; or (6) which is subjected to any termination of contractual obligations. Authorizes free access gas to be sold to any purchaser capable of taking delivery and the seller shall be considered released from all duties and obligations with respect to who may purchase free access natural gas. Provides that in the case of any existing contract provision enforceable before January 1, 1985, if a pipeline or local distribution company which is a party to such contract transmits to the other parties a written notice requesting that such contract be voided, such contract shall be unenforceable with respect to any natural gas sale, transportation, or storage required under such contract after the expiration of the later of: (1) the 60 day period beginning or the date notice is received; or (2) the date specified in the notice for contract termination. Provides that in the case of any existing contract enforceable after January 1, 1985, if a producer, pipeline, or local distribution company which is a party to such contract transmits to the other parties a written notice requesting that it be marketed out, such contract shall be unenforceable with respect to any natural gas sale, transportation, or storage required under such contract after the expiration of the later of: (1) the 60 day period beginning on the date notice is received; or (2) the date specified in the notice for contract termination. Directs FERC and the Department of Justice to undertake a cooperative study of and to report to Congress on the competitive effects of vertical integration in the production, purchase, transport, storage, and sale of natural gas, and the effects of vertical integration on the price, availability, and deliverability of natural gas to local distribution companies and ultimate consumers.
United States · United States Congress · 14 April 1983
Directs the Secretary of the Treasury to study and report to specified congressional committees on the advisability of replacing only the Federal individual income tax or replacing both the Federal individual income tax and the Federal corporate income tax with a simplified income tax on gross income.
United States · United States Congress · 13 April 1983
Authorizes the erection of a memorial on public grounds in the District of Columbia, or its environs, in honor and commemoration of members of the armed forces who served in the Korean war. Directs the Secretary of the Interior to select, with the approval of the National Commission of Fine Arts and the National Capital Planning Commission, a suitable site on public grounds for such memorial. Subjects the design and any plans for the memorial to the approval of the Secretary, the National Commission of Fine Arts, and the National Capital Planning Commission. Declares that no moneys belonging to the United States or the District of Columbia shall be expended for the erection of such memorial. Authorizes appropriations for site acquisition and preparation in the event nonpublic land is selected for the memorial.
United States · United States Congress · 7 April 1983
Title I: Amendments to Title 18, United States Code (18 U.S.C. 921-928) - Amends the Gun Control Act of 1968 to redefine: (1) "manufacturer" to mean any person engaged in the "business of manufacturing" (instead of "manufacture" of) firearms or ammunition; and (2) "dealer" to exclude dealers in ammunition. Adds a new definition, "engaged in the business," with respect to manufacturers, dealers, and importers. Defines as a manufacturer, dealer, or importer of firearms a person who manufactures or deals in a regular course of trade or business with the principal objective of livelihood and profit. Excludes as dealers persons making occasional sales or repairs of firearms. Eliminates certain activities involving ammunition from the coverage of the current prohibitions. Makes it unlawful for any person to transfer any firearm to a person who does not reside in the same State if the transferor has reasonable cause to believe that acquisition of the firearm by such person would violate any State or local law or ordinance. Requires such transfer to be face to face. Presumes a licensee to have actual knowledge of the published laws of the State. Revises the current prohibition against certain classes of persons transporting a firearm or ammunition in interstate commerce to extend such prohibition to possession or receipt in commerce or affecting commerce of any firearm or ammunition. Includes as additional categories illegal aliens, dishonorably discharged members of the Armed Forces, and U.S. citizens who renounce their citizenship. Excludes ammunition dealers from the current licensing requirements. Declares that a licensed dealer's personal collection of firearms shall not be subject to recordkeeping requirements, under specific circumstances. Permits the Secretary of the Treasury to revoke a license only where the holder "willfully" violates a provision of the Act. Bars the Secretary from denying or revoking a license on the basis of violations which are alleged in criminal proceedings instituted against a licensee where such individual is not convicted of such charges. Allows the government to voluntarily dismiss criminal charges prior to trial and still proceed with revocation. Imposes as a condition for the inspection or examination of records, documents, firearms, or ammunition that the Secretary has reasonable cause to believe that a violation has occurred and that evidence may be found on the premises. Requires a warrant to be issued for such search. Restricts the firearms information obtained from licensees which the Secretary may make available to State or local governments. Establishes a limited recordkeeping requirement for firearms collectors. Establishes a "willful" scienter (knowledge) requirement with respect to general violations of the Act. Revises the current offense of using or carrying a firearm during commission of a Federal felony to: (1) include use of a destructive device; (2) delete the act of "carrying" a firearm to commit a felony; and (3) limit such offense to felonies over which the Federal courts have exclusive jurisdiction. Retains the current penalty (one to ten years) for first offenses. Increases the penalty for second or subsequent offenses to five to 25 years imprisonment (currently, two to 25 years). Extends to first offenders the requirement, currently applicable only to second offenders, that the court not suspend any sentence or grant probation. Prohibits the granting of parole to first and subsequent offenders. Declares that no person shall be subject to the additional, mandatory penalties if use of the firearm or destructive device was to protect persons or property. Amends the forfeiture provision to subject to seizure any firearm or ammunition "involved in or used" in any violation of the Gun Control Act (instead of "involved in or used or intended to be used"). Directs the court to award attorney fees to the prevailing party (other than the United States) in a proceeding for the return of seized firearms or ammunition. Requires the court to award such fees in any other action upon a finding that the action was without foundation or was initiated in bad faith. Limits seizure to firearms individually identified as involved in the violation. Revises the current procedure allowing persons who have been convicted of a crime to apply to the Secretary for relief from the firearms prohibitions to make the following changes. Permits any person prohibited from possessing, shipping, transporting, or receiving firearms or ammunition to apply for relief. Requires (instead of permits) the Secretary to grant release unless the applicant will be likely to act in a manner dangerous to public safety. Permits any person who is denied relief to seek de novo judicial review in Federal court. Imposes on the applicant the burden of proof. Makes the authority of the Secretary to permit importation of certain types of firearms and ammunition nondiscretionary. Extends the types of sporting firearms which may be imported. Amends the rulemaking authority of the Secretary to provide that no regulation may require the transfer of records required under this Act to a facility owned, managed, or controlled by the United States or any State or the establishment of any system of registration of firearms, firearms owners, or firearms transactions. Requires a 90-day public comment period for proposed regulations (no period is currently specified). Prohibits the Secretary from prescribing regulations which require purchasers of black powder to complete affidavits or forms attesting to their exemption from certain provisions of the Federal criminal code. Declares any law or regulation promulgated by any State prohibiting the transfer of an unloaded and not readily accessible firearm or ammunition null and void. Title II: Amendments to Title VII of the Omnibus Crime Control and Safe Streets Act of 1968 - Repeals title VII of the Omnibus Crime Control and Safe Streets Act (relating to the receipt, possession, or transportation of firearms by felons, veterans dishonorably discharged, mental incompetents, illegal aliens, and persons renouncing their United States citizenship).
United States · United States Congress · 24 March 1983
Broadcast Licensing, Renewal, and Deregulation Act of 1983 - Amends the Communications Act of 1934 to establish new procedures for reviewing petitions to deny broadcast license applications. Requires the Federal Communications Commission (FCC) to grant a license renewal application by a radio or television broadcast station licensee unless the actions of the licensee evidences such serious disregard for the Communications Act and for the rules and policies of the FCC that denial of the application is justified. Prohibits the FCC from considering the applications of other persons for a broadcast station's facilities when the FCC is acting upon a license renewal application by a radio or television broadcast station. Permits persons holding construction permits or station licenses to transfer the permit or license without first obtaining an FCC finding that the transfer serves the public interest. Requires the FCC to be notified of such transfer. Provides for public notice of the transfer. Provides for disposition by the FCC of objections to such transfer. Prohibits the FCC from considering whether the public interest would be served by the transfer of the permit or license involved to a different person. Repeals certain provisions relating to the application of the antitrust laws. Prohibits the FCC from imposing requirements on radio or television licensees relating to: (1) programs; (2) programming formats; (3) ascertainment; (4) commercialization; and (5) maintenance of program logs.
United States · United States Congress · 24 March 1983
Expresses the sense of the Congress that the President should express U.S. opposition to the Soviet Union's policies of forced labor. Declares that the Soviet Union should cease such practices and honor their international commitments.
United States · United States Congress · 22 March 1983
Prohibits the Federal Communications Commission from repealing, amending, or otherwise modifying specified rules regarding network television syndication, network television financial interests, and prime time access before July 1, 1988.
United States · United States Congress · 22 March 1983
Declares that the House of Representatives deplores the denial of the rights of Hungarians and people of other nationalities in Transylvania by the Romanian Government. Requests the President and the Secretary of State to discuss the human rights of the Hungarians in Transylvania with the Government of Romania.
United States · United States Congress · 16 March 1983
Amends the Internal Revenue Code to repeal the highway use tax on heavy trucks. Increases the excise tax on diesel fuel from nine cents per gallon to 12 cents per gallon in 1983 and from 12 cents per gallon to 14 cents per gallon in 1984. Requires the Secretary of the Treasury to prescribe regulations exempting from such increases diesel fuel used in automobiles and light trucks.
United States · United States Congress · 16 March 1983
Urges the President and the Secretary of Defense to act expeditiously to carry out the National Cemeteries Act of 1973 by arranging for the burial of the remains of an unknown soldier of the Vietnam era in the Memorial Amphitheater at Arlington National Cemetery.
United States · United States Congress · 14 March 1983
Amends the Internal Revenue Code to grant tax-exempt status to a physicians' and surgeons' mutual protection association established to provide malpractice insurance to its members. Characterizes payment for malpractice insurance made to such an association by its physician or surgeon members as a deductible business expense.
United States · United States Congress · 9 March 1983
Amends the Internal Revenue Code to authorize the Secretary of the Treasury to grant one or more extensions of the five-year period within which tax-exempt private foundations must dispose of excess business holdings. Requires the Secretary, in granting or denying an extension, to consider, among other factors: (1) whether the private foundation has in good faith taken reasonable steps to dispose of such holdings throughout the initial five-year period; (2) whether orderly disposition of such holdings can reasonably be expected to occur before the expiration of the extension period; and (3) all other facts and circumstances which the Secretary considers relevant. Requires that the extension so granted be no less than 24 months in duration.
United States · United States Congress · 9 March 1983
United States Olympic Checkoff Act of 1983 - Amends the Internal Revenue Code to allow taxpayers to designate on their income tax returns a contribution of one dollar of their income tax refunds or any cash amount voluntarily forwarded with their returns to support the U.S. Olympic Trust Fund. Establishes in the Treasury a U.S. Olympic Trust Fund (trust fund). Appropriates to such trust fund an amount equal to the amount designated on tax returns. Directs the Secretary of the Treasury to pay amounts so transferred to the U.S. Olympic Committee. Allows specified administrative expenses to be paid from such trust fund.
United States · United States Congress · 9 March 1983
Illinois and Michigan Canal National Heritage Corridor Act of 1983 - Establishes the Illinois and Michigan Canal National Heritage Corridor. Establishes the Illinois and Michigan Canal National Heritage Corridor Commission, which shall administer the corridor. Requires the Commission to: (1) assist the State of Illinois and nonprofit organizations in preservation, treatment, and renovation of canal structures; (2) assist Illinois in establishing and maintaining intermittent recreational trails which are compatible with economic development interests in the corridor; (3) encourage owners of property in or adjacent to the corridor to retain a strip of natural vegetation between recreational trails and development in the corridor; (4) assist in the preservation and enhancement of Natural Areas Inventory prepared by the Illinois Department of Conservation; (5) enhance public awareness and appreciation of the historical, architectural, and engineering structures and the archaeological and geological resources and sites in the corridor; (6) assist in the restoration of historic buildings in the corridor which have economic development potential; (7) assist in the interpretation of the cultural and natural resources of the corridor; (8) assist in the promotion of the corridor resources; (9) encourage enhanced economic and industrial development in the corridor; and (10) ensure that access routes to the canal are identified and that corridor traffic is routed away from industrial access routes and sites. Authorizes the Commission to finance the installation of protective features in the corridor. Requires the Commission to encourage Illinois to ensure that owners and users of property in or adjacent to the corridor will not be subject to excessive liability in connection with activities which affect persons and property in the corridor. Requires the Commission to prepare an economic impact assessment with respect to any major action, including the expenditure of funds, involving capital improvements or the acquisition of real property. Requires the Commission to report annually on its activities to the Governor of Illinois and to the Secretary of the Interior. Sets forth restrictions on the development by the Commission of sites or structures in the corridor and trails along the canal or its towpath. Terminates the Commission ten years after the enactment of this Act. Permits the Commission to extend its own life under certain conditions. Requires the Secretary to: (1) conduct specified inventories; (2) develop a thematic structure for interpretation of the heritage corridor story; (3) design and make interpretive materials; (4) provide feasibility studies for the rehabilitation of at least six historical structures in the corridor; (5) provide brochures on the tax advantages connected with such rehabilitation; and (6) detail to the Commission two Department of the Interior employees. Directs Federal agencies whose activities affect the corridor to consult and cooperate with the Secretary and the Commission. Requires the United States to release to Illinois all Federal interests in real property associated with the canal. Authorizes the release to Illinois of Federal interests in the canal prism and towpath within the Illinois and Michigan Canal State Park for park, recreational, or public purposes. Requires a reversion of such interests if such property is not used for such purposes. Authorizes appropriations to the Commission and the Secretary.
United States · United States Congress · 9 March 1983
Savings Incentive Act of 1983 - Amends the Internal Revenue Code to allow nondeductible excess contributions to individual retirement accounts and individual retirement annuities up to a specified amount. Permits withdrawals from such accounts or annuities up to $10,000 without tax penalty, in order to purchase a first home or finance the higher or vocational education of a dependent child.
United States · United States Congress · 9 March 1983
Expresses the sense of the Congress that the national security policy should reflect a national strategy of peace through strength. Sets forth the principles and goals of such a policy.
United States · United States Congress · 8 March 1983
Enterprise Zone Act of 1983 - Title I: Designation of Enterprise Zones - Amends the Internal Revenue Code to provide for the designation of enterprise zones by the Secretary of Housing and Urban Development for purposes of extending the tax incentives and regulatory flexibility measures provided by this Act. Specifies that State and local governments shall nominate areas for such designation. Limits the designation of enterprise zones to 75 nominated areas per year over three years (one third of which such designations shall remain in effect. Specifies that the Secretary may designate such zones only if: (1) the area is within the jurisdiction of the local government; (2) the boundary of the area is continuous; (3) the area has a population of at least 4,000 if any portion thereof is located within a standard metropolitan statistical area (with a population of at least 50,000) or 1,000 otherwise, or is within an Indian reservation; and (4) the area meets specified unemployment and poverty requirements. Requires nominating local governments, as a condition of the Secretary's designation, to agree in writing to follow a course of action which may include reducing tax rates, improving local services, simplifying or streamlining regulation of business, or receiving commitments of private entities to assist employees and residents of the area. Terminates the authority of the Secretary to designate enterprise zones on June 30, 1986, or three years after the publication of regulations pertaining to such zones, whichever is later. Describes areas to which preference shall be given in deciding to designate enterprise zones. Exempts enterprise zones from certain requirements relating to Federal environmental policy. Requires the Secretary to prepare and submit to the Congress every four years a report on the effects of such enterprise zones' designation. Requires that any property tax reduction effected by a local government under the terms of this Act be disregarded for purposes of determining the eligibility of a State or local government for Federal assistance or benefits. States that designation of an enterprise zone shall not give displaced persons from such an area any rights or benefits under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. Title II: Federal Income Tax Incentives - Subtitle A: Credits for Employers and Employees - Allows employers located in enterprise zones a nonrefundable income tax credit for increased employment expenditures and employment of the disadvantaged. Allows a three year carryback and 15 year carryover of such credit. Sets the amount of such credit at ten percent of the increase in payroll (taking into account a maximum of $15,000 in wages per year per employee) plus 50 percent of the wages paid to certain disadvantaged workers for the first three years of the enterprise zone designation. Phases out such credit in the last three years of the enterprise zone designation. Disallows a deduction for the portion of wages taken into account for such credit. Allows employees located in enterprise zones a nonrefundable income tax credit equal to five percent of qualified wages earned per year (taking into account a maximum of $9,000 in wages per year). Phases out such credit in the last three years of the enterprise zone designation. Subtitle B: Credits for Investment in Tangible Property in Enterprise Zones - Allows businesses an additional investment tax credit for investment in certain tangible property located in enterprise zones. Limits such credit to five percent for zone personal property and ten percent for new zone construction property, including rental property. Requires that the property subject to such credit be predominantly used in the zone, be purchased after zone designation, and not be acquired from relatives or related corporations. Requires the recapture of such credit upon early disposition of the property. Phases out such credit in the last three years of the enterprise zone designation. Subtitle C: Reduction in Capital Gain Tax Rates - Eliminates the capital gains tax on property of corporations acquired after the enterprise zone designation and used in a zone business. Qualifies certain low-income rental housing located in an enterprise zone for such treatment. Permits property to remain qualified for purposes of the revised capital gains treatment after a designation of an enterprise zone has terminated. Exempts gain from the sale or exchange of property used in a business in an enterprise zone from the computation of the minimum tax. Allows noncorporate taxpayers to deduct from gross income 100 percent of any net capital gain from qualified enterprise zone property. Subtitle D: Rules Relating to Industrial Development Bonds - Provides that limitations on the cost recovery deductions for property financed with tax-exempt industrial development bonds shall not apply to enterprise zone property. Provides that the termination of the small issue exemption shall not apply to industrial development bonds the proceeds of which are used to finance facilities in such enterprise zones. Subtitle E: Sense of the Congress with Respect to Tax Simplification - Expresses the sense of the Congress that the Internal Revenue Service should simplify the administration and enforcement of any provision of the Internal Revenue Code affected by this Act. Title III: Regulatory Flexibility - Revises the definition of "small entity" for purposes of the analysis of regulatory functions to include qualified businesses (as defined in Title II of this Act), governments, and nonprofit enterprises operating within enterprise zones. Authorizes Federal agencies, upon the request of a designating government, to waive or modify rules and regulations which pertain to the carrying out of projects or activities within an enterprise zone. Requires agencies to approve such request if the resulting benefits of job creation, community development, or economic revitalization outweigh the public interest in continuing the rule unchanged. Disallows waiver or modification of a rule that would directly violate a statutory requirement (including the Davis-Bacon Act and Fair Labor Standards Act) or which would present a danger to the public health and safety. Provides that such waivers or modifications of a rule shall remain in effect as long as the zone designations remain in effect. Amends the Department of Housing and Urban Development Act to direct the Secretary of Housing and Urban Development to promote the coordination of all enterprise zone programs and consolidate all periodic reports required under such programs into one summary report. Title IV: Establishment of Foreign-Trade Zones in Enterprise Zones - Requires the Foreign-Trade Board to consider on a priority basis, and expedite the processing of, applications for the establishment of foreign-trade zones within enterprise zones. Requires the Secretary of the Treasury to give priority to, and expedite applications for, the establishment of ports of entry necessary to establish such zones. States that to the maximum extent practicable foreign-trade zones should be established within enterprise zones.
United States · United States Congress · 3 March 1983
Amends the Internal Revenue Code to treat research and experimental expenses attributable to activities conducted in the United States as allocable to sources of income within the United States.
United States · United States Congress · 3 March 1983
World War I Veterans Service Pension Act - Directs the Administrator of Veterans Affairs to pay (in addition to any pension already paid) a monthly pension of $150 to each veteran of World War I who meets specified service requirements and to certain surviving spouses.
United States · United States Congress · 2 March 1983
Title I: Consumer Credit - Consumer Debtor Bankruptcy Amendments Act of 1983 - Amends the Bankruptcy Code to permit a bankruptcy court to dismiss a case or suspend all proceedings if it determines that a debtor whose debts are primarily consumer debts does not need the provisions of the chapter under which relief has been sought and the granting of relief under such chapter would be a substantial abuse of its provisions. Requires the Clerk of each Federal judicial district to compile statistics regarding debtors where debts are primarily consumer debts. Requires the bankruptcy judge to convene, and permits such judge to preside at, any meeting of creditors and to perform such additional judicial duties as may be required. Declares that the value of the creditor's interest in the estate's interest in consumer goods property shall be determined in light of the purpose of the valuation and of the proposed disposition or use of such property, and in conjunction with any hearing on such disposition or use or on a plan effecting such creditor's interest. Declares that the value of consumer goods which the debtor seeks to redeem in liquidation shall be presumed to be the established resale market price, if such market exists. Permits the court to utilize other methods of valuation if no such market exists or if the court determines that resale value is inappropriate in light of the property's proposed use or disposition. Requires the debtor in bankruptcy cases to file a statement of estimated income and expenses for the year following filing of his petition. Requires the debtor, if the schedule of assets and liabilities include consumer debts secured by property of the estate, to file and serve upon each creditor holding such security and upon the trustee, a statement expressing the debtor's intention with respect to retention or surrender of the collateral. Requires the debtor, at or before the meeting of creditors provided for by such title, to perform his intention with regard to such secured creditors. Requires that the notice of meeting of the creditors be accompanied by a copy of the statement of estimated income and expenses and that the debtor supply the clerk of the court, upon the filing of the petition, with enough copies of such statement to accommodate the listed creditors. Requires individuals filing for bankruptcy in joint or consolidated cases to elect either the Federal or State exemptions. Places an aggregate limit of $3,000 on the value of the exemption with regard to household goods and personal effects. Prohibits the debtor from utilizing the unused dollar value of the homestead exemption to exempt additional property not explicitly provided for by such Act. Repeals the provisions of such Act which currently authorize the debtor to avoid nonpurchase money security interest in property. Presumes nondischargeable any debt incurred on or within 40 days before the date of the filing of a petition under such title. Allows for rebuttal of such presumption. Allows creditors to enforce liens which have not been avoided in bankruptcy. Permits reaffirmation of consumer debts subject to the debtor's right to rescind any such agreement within 60 days or until a discharge is received, whichever occurs later. Declares that at the meeting of creditors the court shall inform the debtor of the nature and effect of a discharge and of any reaffirmation of debt. Prohibits the custodian from being an assignee under a general assignment for the benefit of the debtor's creditors that was appointed or took possession more than 120 days before the date of the filing of the petition. Permits the trustee or the court, however, to require such an assignee to file an accounting. Limits the trustee's power to avoid liens or recover payments made within 90 days of the filing of the petition in bankruptcy (within one year in the case of an insider) unless the creditor had reasonable cause to believe the debtor was insolvent. Permits the court, upon notice and hearing, to require a creditor to accept payments in redemption of the value of a claim secured by a nonpossessory, nonpurchase money security interest in tangible personal property, over a reasonable period not to exceed five years, if such tangible personal property consists of specified household goods and tools of the debtor's trade. Permits the court, upon notice and hearing, to avoid any lien in whole or in part, if the court finds;: (1) that the debtor has no reasonable ability to pay the redemption value of such property out of anticipated future income; and (2) the enforcement of such lien would impose undue hardship on the debtor. Allows a creditor, upon 10 days notice to the debtor and codebtor, to collect any portion of a debt from the codebtor which is not being paid by the debtor through the adjustment of debts of such debtor with a regular income. Requires payments under an adjustment of debts payment plan to commence within thirty days after the filing of the plan. Provides for the return of such funds after deducting the costs of administration if no plan is confirmed. Provides for the separate classification of codebtor claims and non-dischargeable claims and authorizes payment of them under an adjustment of debts payment plan. Allows a debtor to choose such a repayment plan of up to five years. Bases such repayment upon the debtor's ability to repay out of future income after taking into account the basic living necessities for the debtor and dependents. Provides for an early discharge of debts where a reasonable portion of unsecured claims are paid. Permits a hardship discharge of otherwise non-dischargeable debts to the extent the debtor attempted to pay such debts under an adjustment of debts payment plan, but was prevented from so doing by unforeseen circumstances. Title II: Agricultural Produce - Agricultural Produce Bailment Bankruptcy Amendments Act of 1983 - Requires bankruptcy courts to give priority to allowed unsecured claims of farmers arising from the sale or conversion of farm produce to or by a debtor who operates a farm produce storage facility. Specifies that such sale or conversion must have occurred within 180 days before the filing of the petition or before the cessation of the debtor's business, whichever occurs first. Limits the payment of any such claim to $2,000 per individual. Permits a bankruptcy court to expedite the procedures for determining interests in and the disposition of grain and proceeds held by debtors who own or operate grain storage facilities. Requires the court to expedite such procedures if requested by a trustee or a claimant. Sets forth factors for the court to consider before deciding whether to shorten the time periods for procedures. Lists the procedures which may be expedited. Specifies administration details. Title III: Miscellaneous - Declares that if any provision of this Act or the application thereof to any person or circumstances is held invalid the provisions of every other part and their application shall not be affected thereby. Makes the provisions of this Act effective 90 days after enactment. Declares that the amendments made by this Act shall not apply to cases pending before the date of enactment.
United States · United States Congress · 24 February 1983
DISC Revision Act of 1983 - Amends the Internal Revenue Code to provide for the imposition of an interest charge on the accumulated income of a Domestic International Sales Corporation (DISC) which has been subject to deferral. Sets such interest rate at four percent for small exporters (those with less than $250,000 of DISC taxable income) and at the Federal funds rate for large exporters. Permanently defers all accumulated DISC income existing for taxable years beginning on or before December 31, 1983. Revises rules concerning the taxation of DISC income to shareholders. Revises rules concerning allocation in case of distributions and losses.
United States · United States Congress · 24 February 1983
National Commission on Neurofibromatosis Act - Directs the Secretary of Health and Human Services to establish within 60 days a National Commission on Neurofibromatosis which shall formulate a plan to identify the research needed to develop an effective treatment and a cure for neurofibromatosis. Sets forth operating and related provisions. Authorizes the Commission to transmit interim reports. Requires the Commission to make a final report to the President and to each House of Congress within two years. Terminates the Commission three months after submission of the final report.
United States · United States Congress · 24 February 1983
American Gold Eagle Coin Act of 1983 - Directs the Secretary of the Treasury to mint gold coins to be referred to as "American Eagles." Sets forth the specifications for two types of such gold coins. Declares that coins minted under this Act shall not be legal tender for public debts, public charges, taxes, duties or dues, but may be used for the payment of private debts. Sets forth the dates by which the Secretary shall begin delivery of such coins. Sets forth the formula by which the Secretary shall determine the daily price of such coins. Declares that the Secretary shall charge no seigniorage in excess of the gold bullion value, except to the extent necessary to cover the expenses of producing such coins. Permits the exchange of gold bullion for such American Eagle coins. Permits the Secretary to prescribe necessary regulations.
United States · United States Congress · 24 February 1983
American Eagle Gold Coin Act of 1983 - Directs the Secretary of the Treasury to mint gold coins to be referred to as "American Eagles." Sets forth the specifications for two types of such gold coins. Declares that coins minted under this Act shall not be legal tender for public debts, public charges, taxes, duties or dues, but may be used for the payment of private debts. Sets forth the dates by which the Secretary shall begin delivery of such coins. Sets forth the formula by which the Secretary shall determine the daily price of such coins. Declares that the Secretary shall charge no seigniorage in excess of the gold bullion value except to the extent necessary to cover the expenses for production of such coins. Permits the exchange of gold bullion for such American Eagle coins. Permits the Secretary to prescribe necessary regulations. Declares that the gold coins be subject to taxation in the same manner as other currency of the United States.
United States · United States Congress · 23 February 1983
Increases from 26 to 30 the number of members of the Advisory Commission on Intergovernmental Relations, by adding: (1) one elected officer of a local government of an area with a population of less than 10,000 and one elected school board member, to be appointed by the President; and (2) one judge of a U.S. court of appeals or district court and one chief justice or judge of a State court of last resort, to be appointed by the Chief Justice of the United States.
United States · United States Congress · 23 February 1983
Amends the Internal Revenue Code to provide that the fact that a motor vehicle operating agreement contains a terminal rental adjustment clause shall not be taken into account in determining whether such agreement is a lease. Defines "motor vehicle operating agreement" to mean any agreement with respect to a motor vehicle under which the lessor (1) is personally liable for the repayment of, or (2) has pledged property, other than property subject to the agreement or property directly or indirectly financed by indebtedness secured by property subject to the agreement, as security for, all amounts borrowed to finance the acquisition of property subject to the agreement. Defines "terminal rental adjustment clause" to mean a provision of an agreement which permits or requires the rental price to be adjusted upward or downward by reference to the amount realized by the lessor under the agreement upon sale or other disposition of such property.
United States · United States Congress · 22 February 1983
Makes technical amendments to the judicial code to alter the two divisions comprising the judicial district of Illinois known as the Northern District.
United States · United States Congress · 17 February 1983
Amends the Hobbs Act to redefine "extortion" to mean obtaining property from another with consent by use of actual or threatened force, violence, or fear thereof, or wrongful use of fear not involving force or violence, or under color of official right. Expresses congressional intent: (1) not to exclude Federal jurisdiction on the ground that conduct involving force, violence, or fear thereof, takes place in the course of a legitimate business or labor dispute or on the ground that the conduct violates State or local law; or (2) not to chill legitimate labor activity by authorizing Federal prosecution for offenses occurring during a labor dispute not involving extortion. Makes it an affirmative defense to a prosecution under this section that the defendant's conduct: (1) was incidental to peaceful picketing in the course of a legitimate labor dispute; (2) consisted solely of minor bodily injury or property damage; or (3) was not intended to extort property.
![Official portrait of Rep. Crane, Philip M. [R-IL-8]](https://www.congress.gov/img/member/c000873_200.jpg)