United States · United States Congress · 8 May 1985
Agricultural Tax Reform Act of 1985 - Amends the Internal Revenue Code to reduce the amount of the investment tax credit for farm property of a taxpayer not primarily engaged in farming. Excludes from the minimum tax any gain realized on the sale of farm property sold to satisfy the indebtedness of an insolvent farmer. Treats losses attributable to the trade or business of farming as an item of tax preference for purposes of the minimum tax. Disallows an investment tax credit for a single purpose agricultural structure. Disallows capital gains treatment for any gain realized on the sale of a single purpose agricultural structure. Repeals the income tax deduction for expenditures by farmers for clearing land. Allows an additional investment tax credit for soil or water conservation expenses incurred for irrigation property and conservation improvements by a taxpayer engaged in the business of farming. Sets the amount of such credit at ten percent of such expenses (in addition to the regular percentage allowed for the investment tax credit).
United States · United States Congress · 8 May 1985
Establishes the National Commission on Federal Deficit Reduction to review all relevant elements of fiscal and monetary policy. Requires emphasis to be given to the causes of cyclical and structural Federal budget deficits and the impact which growing deficits have on international trade and employment, capital formation, and economic growth in the United States. Requires the Commission to: (1) analyze all potential options which would result in deficit reductions and place the Government on a sound financial basis; (2) provide recommendations for short- and long-term deficit reduction alternatives to the President and each House of Congress; and (3) report to the President and the Congress within 180 days after enactment of this Act on its recommendations for appropriate legislative and administrative actions to achieve a balanced Federal budget by the end of FY 1989 and to ensure balanced budgets thereafter. Terminates the Commission 30 days after it submits such report.
United States · United States Congress · 7 May 1985
Amends the Federal criminal code to impose the death penalty or life imprisonment without the possibility of parole for first degree murders committed by prisoners serving life sentences in Federal correctional institutions. Requires the Government, for any offense punishable by death, to serve notice upon the defendant a reasonable time before trial or acceptance of a guilty plea 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 with the approval of the Government, when the defendant is found guilty or pleads guilty to an offense punishable by death. Eliminates the requirement for a presentence report. Allows the defendant and the Government to present any information relevant to sentencing, without regard to the rules of evidence, but permits information to be excluded where its probative value is substantially outweighed by the danger of unfair prejudice, confusion of the issues, or misleading of the jury. Specifies mitigating factors which the defendant must establish by a preponderance of the evidence and aggravating factors which the Government must prove beyond a reasonable doubt. Directs the jury or the court to consider all the information and return a special finding identifying any mitigating or aggravating factors. Conditions imposition of the death penalty on a unanimous finding by the jury (or finding by the court) that: (1) some threshold aggravating factor exists; and (2) the aggravating factors sufficiently outweigh any mitigating factor found to exist. Directs the court upon a finding that a sentence of death is justified to impose the death penalty. Requires the court, in any hearing before a grand jury under this Act, to instruct the jury in considering the death sentence to disregard the race, color, national origin, creed, or sex of the defendant. Establishes procedures for appeal from a death sentence. Requires the Court of Appeals, upon considering the record and the information and procedures of the sentencing hearing, to affirm the decision if: (1) the sentence was not imposed under 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.
United States · United States Congress · 7 May 1985
Cultural Property Repose Act of 1985 - Prohibits a foreign state from bringing an action in any U.S. or State court to recover possession of or obtain damages related to any archaeological or ethnological material or any article of cultural property which has been in the United States under specified circumstances. Applies such prohibition to pending court proceedings.
United States · United States Congress · 7 May 1985
Constitutional Amendment - Declares that nothing in the Constitution shall abridge the right of persons to participate in voluntary prayer in public schools or institutions. States that no person shall be required by the United States or by any State to participate in prayer. Prohibits the United States or any State from composing words of prayer to be said in the public schools.
United States · United States Congress · 2 May 1985
Amends the Legal Services Corporation Act to require the Legal Services Corporation, within 120 days after it receives allegations of improper conduct by a grantee, contractor, or person receiving financial assistance under the Act, to investigate and determine whether a hearing is warranted (as required by law) with respect to denials of financial assistance. Requires such a hearing to be held within 30 days after a request is made. Requires the hearing examiner to make his or her decision within 35 days after the hearing commences. Grants the Corporation 30 days after the hearing examiner's decision to render a final decision.
United States · United States Congress · 2 May 1985
Amends the Internal Revenue Code to allow construction workers to take an income tax deduction for travel expenses incurred while away from home in pursuit of a trade or business if: (1) the job site is at least 30 miles from the residence of the construction worker; and (2) the job site is a temporary job site or a remote job site.
United States · United States Congress · 2 May 1985
Expresses the sense of the Congress that: (1) a specified U.S.-Canada trade declaration should be supported as a first step toward settling trade differences with Canada; (2) the President and his trade representative should augment their efforts to negotiate with Canada in order to achieve a reciprocal trade relationship between the United States and Canada; and (3) the United States and Canada should resolve the specific impediments to trade within one year of the trade declaration. Declares that the President should report to the Congress by March 18, 1986, on the steps taken to achieve a reciprocal fair trade relationship between the United States and Canada.
United States · United States Congress · 30 April 1985
Distilled Spirits Tax Payment Act of 1985 - Amends the Internal Revenue Code to allow the transfer in bond between bonded premises of distilled spirits on which tax has not been paid or determined. Allows a bonded dealer to establish a distilled spirits plant. Sets forth requirements for the operation of a distilled spirits plant by a bonded dealer. Defines "bonded dealer" as any wholesale dealer who has elected to establish a distilled spirits plant and engages in the business of purchasing distilled spirits from the primary source of supply for resale exclusively at wholesale to independent retail dealers or other wholesale dealers. Provides that every proprietor or possesser and every person interested in the premises of a distilled spirits plant shall be jointly and severally liable for the taxes imposed on distilled spirits. Authorizes the Secretary of the Treasury to make an assessment for tax on distilled spirits not accounted for by a bonded dealer. (Present law limits such requirement to a distiller.) Provides that the credit for wine content and for flavors content shall be determined and allowable as a reduction in the rate of tax on the payment of tax by the proprietor of a distilled spirits plant, bonded dealer, or other taxpayer liable for the payment of the excise tax on such products. Allows a State or political subdivision which engages in the sale of distilled spirits to file monthly returns of taxes (rather than semimonthly). Provides that the exemption from the occupational tax shall not apply to a proprietor of a distilled spirits plant whose premises are used for operations of a bonded dealer. Sets forth certain transitional rules. Provides that no domestically produced or bottled spirits in the inventory of a bonded dealer on the effective date of this Act on which the Federal excise tax has been paid shall be subject to the filing of an excise tax return and the payment of excise tax.
United States · United States Congress · 30 April 1985
Directs the House Committee on Rules to investigate the matter of committee proxy voting, determine whether it should be eliminated, and report back to the House of Representatives.
United States · United States Congress · 29 April 1985
Authorizes the Inspector General of the Department of Defense to suspend payments under a contract with the Department of Defense, or revise the schedule for payments under such a contract if the Inspector General determines that: (1) based on audits there have been excessive charges; and (2) other remedies available by law and under the contract are insufficient to eliminate promptly waste, fraud, and abuse with respect to the contract. Allows the Secretary of Defense, in the interest of national security, to overrule such an action by the Inspector General. Requires the Secretary to report to specified committees of the Congress on the reasons for overruling such action.
United States · United States Congress · 29 April 1985
Illegal Immigration Control Act of 1985 - Title I: Control of Illegal Immigration - Part A: Employment - Amends the Immigration and Nationality Act to make it unlawful for any person to knowingly hire, recruit, or refer any alien not authorized to work in the United States. Makes it unlawful for an employer of two or more persons to hire anyone without complying with the verification procedure set forth in this Act. Directs the Attorney General, in cooperation with the Secretaries of Labor and Health and Human Services, to establish a social security account validation system as part of such verification procedure. Sets forth a verification procedure which requires an employer to attest, under penalty of perjury, that he has examined an employee's identification papers, and requires an employee to attest to his or her citizenship or legal work status. Requires employers to keep such records for three years or one year after an employee leaves, whichever is longer. Makes following such procedure an affirmative employer defense. States that nothing in this Act shall directly or indirectly authorize the creation of a national identification card system. Prohibits employers from requiring employees to post indemnity bonds. Subjects violators of such verification procedure or hiring provisions to civil penalties. Requires notice and a hearing opportunity. Authorizes the Attorney General to: (1) seek injunctive relief for pattern or practice violations; and (2) sue to collect outstanding penalties. Directs the President to monitor such program and consult with the Congress every six months. States that no penalties shall be imposed for the first six months after enactment of this Act. Amends the Migrant and Seasonal Agricultural Worker Protection Act to subject farm labor contractors to the requirements of this Act, beginning seven months after enactment. Makes it illegal to fraudulently misuse or manufacture entry or work documents. Sets forth penalties. Part B: Improvement of Enforcement and Services - Directs the Attorney General to develop and transmit to the Congress an Immigration and Naturalization Service (INS) personnel and funding plan for FY 1986 and 1987. Authorizes FY 1986 and 1987 INS appropriations. Makes it unlawful to knowingly, or in reckless disregard of the fact that an alien is not authorized to enter the United States, bring such person into the country. Sets forth penalties. Directs the Attorney General: (1) in consultation with experts and State and local governments, to develop an INS immigration emergency contingency plan; and (2) to submit such plan to the congressional judiciary committees within four months. Authorizes appropriations. Directs the Attorney General: (1) jointly with the Secretary of State, to initiate discussions with Mexico and Canada on programs to prevent alien smuggling into the United States; and (2) report to the Congress within one year. Part C: Denial of Immigration Benefits to Illegal Aliens - Prohibits out-of-status aliens from adjusting to permanent resident (immigrant status). Denies immediate relative status to certain relatives of illegal aliens or Cuban/Haitian entrants. Title II: Temporary Agricultural Labor - Separates temporary agricultural labor from other temporary labor for purposes of nonimmigrant (H-2 visas) worker provisions. States that such agricultural workers' stay shall be determined by the Attorney General. Prohibits entry to temporary workers who have violated entry conditions within the previous five years. Requires the Attorney General to provide for necessary entry and exit documents. Requires an employer H-2 visa petition to certify that: (1) there are not enough local U.S. workers for the job; and (2) similarly employed U.S. workers' wages and working conditions will not be adversely affected. Authorizes the Secretary of Labor to charge application fees. Prohibits the Secretary from approving such petition if: (1) the job is open because of a strike or lock-out; (2) the employer violated temporary worker admissions terms; or (3) in a case where such workers are not covered by State workers' compensation laws, the employer has not provided equivalent protection at no cost to such workers. Directs the Secretary to establish expedited review of such denied certificates. Provides with regard to agricultural worker applications that: (1) the Secretary may not require such an application to be filed more than 50 days before needed; (2) the employer shall be notified in writing within seven days if such an application requires perfecting; and (3) the Secretary shall approve an acceptable application not later than 20 days before needed. Authorizes producer associations to file such petitions. Requires the Secretary, in consultation with the Attorney General and the Secretary of Agriculture, to report to the Congress annually regarding such certification program. Authorizes appropriations beginning with FY 1986 to: (1) recruit domestic workers; (2) monitor the nonimmigrant work program; (3) make determinations and certifications; and (4) permit the Secretary of Agriculture to carry out duties under such Act. Directs the Attorney General, in consultation with the Secretaries of Labor and Agriculture, to establish a three-year transitional agricultural labor program to implement the H-2 temporary agricultural worker program. Requires employer registration during the first year of the program. Provides that the number of undocumented agricultural workers be reduced by one-third for each of the three years. Provides such transitional workers with the same benefits and protections as H-2 workers. Sets forth employer participation requirements. Requires a report to the Congress within 18 months regarding temporary alien worker program improvements. Authorizes the Attorney General to prohibit an employer from participating in the program for up to three years for specified hiring violations. Expresses the sense of the Congress that the President should establish an advisory commission to consult with Mexico and other appropriate countries and advise the Attorney General regarding the temporary worker and transitional worker programs. Prohibits such aliens from adjusting to immigrant or other nonimmigrant status. Adds to the classification of nonimmigrant aliens those foreign workers who have no intention of abandoning a foreign residence, but come to the United States for seasonal agricultural employment for a maximum of eight consecutive months. Prohibits the admission of an alien as a nonimmigrant if such alien has violated the terms or conditions of a previous admission nonimmigrant within the past five years. Directs the Attorney General, in consultation with the Secretaries of Agriculture and Labor, to establish an admissions program for such workers. Requires such program to impose monthly and annual quotas upon nonimmigrant visas by agricultural employment region. Subjects the availability of such visas to a specified preference system, based upon a specified allotment formula. States that: (1) the availability of a nonimmigrant visa is not predicated upon petitions from prospective employers within the United States; and (2) nonimmigrant visas shall neither limit the type of agricultural work, nor the geographical area within which aliens may be employed. Provides for up to ten U.S. agricultural employment regions. Permits employers of agricultural workers to submit petitions to the Attorney General which specify the month and agricultural employment region concerned, as well as a breakdown of the type of work needed and the availability of domestic and foreign workers to do such work. Requires the Attorney General to prescribe quotas for nonimmigrant visas based upon such petitions and other specified factors. Permits agricultural employers to apply for an increase in nonimmigration visa quotas if they can establish an emergency need based upon specified factors. Requires the Attorney General to decide such applications within 72 hours of the completion of such application. Requires employers to: (1) make a good faith effort to recruit domestic workers; (2) provide wages and working conditions that do not adversely affect similarly-employed U.S. workers; (3) provide benefits similar to State compensation benefits in areas where such benefits are unavailable; (4) not employ such workers in cases of a strike or lockout; (5) not employ such workers for other than seasonal agricultural work; and (6) substitute a housing allowance payment for actual housing under specified circumstances. Disqualifies an employer for up to three years for violations of such requirements. Makes it unlawful to hire, recruit, or refer for U.S. employment a nonimmigrant alien in the absence of an approved employment application. Sets forth penalties. Denies such alien workers any Federal assistance based on financial need. Directs the Secretary of State to expand and establish consulates in countries from which such aliens are likely to come. Directs the Attorney General to provide the Congress with a semiannual program report. Directs the Attorney General to establish a trust fund (from employer and employee wage-based contributions) to: (1) administer and enforce such program; and (2) provide a monetary incentive for alien workers to return to their country. Expresses the sense of the Congress that the President should negotiate with representatives of labor source countries to establish bilateral advisory commissions to advise the Attorney General regarding problems arising under this Act. Excludes from admission into the United States any such alien workers who are not: (1) continuously employed; or (2) actively seeking employment in the agricultural labor market. Precludes the time spent by aliens in a nonimmigrant status under this Act from being counted as part of the continuous residence requirement for purposes of suspending deportation. Bars such aliens from having their status adjusted to permanent resident.
United States · United States Congress · 29 April 1985
Authorizes the President, on behalf of the Congress, to present a gold medal to the parents of Father Jerzy Popieluszko in recognition of their son's accomplishments. Authorizes appropriations. Authorizes the Secretary of the Treasury to provide for the sale of bronze duplicates of the medal.
United States · United States Congress · 29 April 1985
Designates the week beginning on April 13, 1986, as National Garden Week. Urges the wearing of garden flowers during that week as a symbol of appreciation for the contributions of the Nation's gardeners.
United States · United States Congress · 29 April 1985
Constitutional Amendment - Prohibits the Congress from providing for aggregate expenditures exceeding aggregate receipts for any fiscal period. Authorizes the suspension of such prohibition in time of war or national emergency. Provides for the phased implementation of such prohibition over five fiscal periods.
United States · United States Congress · 25 April 1985
Expresses the sense of the Congress that the President should establish a task force of expert farmers to address the long-range concerns of the U.S. agricultural industry.
United States · United States Congress · 24 April 1985
Korean War Memorial Act - Directs the Secretary of the Interior to erect and maintain a memorial on Federal land in the District of Columbia or its environs to honor members of the U.S. armed forces who served in the Korean War. Subjects the selected site, design, and plans for the construction of such memorial to the approval of the National Commission of Fine Arts and the National Capital Planning Commission. Authorizes appropriations.
United States · United States Congress · 24 April 1985
Establishes in the legislative branch of the Government the Perot Commission on Americans Missing in Southeast Asia to conduct an investigation and report to the Congress its findings with respect to the existence and the release of prisoners of war in Southeast Asia. Sets forth specified administrative procedures and powers of the Commission. Requires the Commission to terminate 30 days after the filing of its report to the Congress or on January 3, 1987, whichever occurs first.
United States · United States Congress · 23 April 1985
Natural Gas Utilization Act of 1985 - Amends the Powerplant and Industrial Fuel Use Act of 1978 to repeal prohibitions against the use of natural gas and petroleum as a primary energy source by new electric powerplants. Amends the Natural Gas Policy Act of 1978 to repeal the passthrough of natural gas acquisition costs which are incurred by interstate pipelines (incremental pricing).
United States · United States Congress · 23 April 1985
Authorizes the President, on behalf of the Congress, to present a gold medal honoring George Gershwin to his sister, Frances Gershwin Godowsky, and a gold medal honoring Ira Gershwin to his widow, Lenore Gershwin. Directs the Secretary of the Treasury to provide for the sale of bronze duplicates of the medal. Authorizes appropriations.
United States · United States Congress · 22 April 1985
Deplores the production and deployment of Soviet offensive land-based nuclear weapons as constituting a threat to world peace. Expresses the sense of the Congress that the United States should base its deterrence posture upon both an effective retaliatory capability and a strategic defense capability. Urges the President to pursue research and development programs that give the United States the capability to produce and deploy systems that enhance U.S. retaliatory and defensive capabilities, including the deployment of a ballistic missile defense system.
United States · United States Congress · 18 April 1985
Agricultural Trade, Food, and Fiber Act of 1985 - Title I: Agricultural Exports and Public Law 480 - Subtitle A: Commercial Export Programs - Amends the Food for Peace Act of 1966 to authorize the Secretary of Agriculture, through the Commodity Credit Corporation (CCC), to guarantee intermediate loans made to finance agricultural export sales. Requires that such guaranteed or financed sales be made to purchasers from countries that: (1) have previously received assistance under title I of Public Law 480; and (2) are unable to use other Department of Agriculture short-term export programs. Expands the uses for which export credit financing and guarantees may be made to include agricultural export sales promotion. Requires the CCC to make specified amounts available for intermediate credit purposes for FY 1986 through 1991. Requires the Secretary to: (1) sell through the CCC specified amounts of dairy products for export for FY 1986 through 1988; and (2) report annually to the appropriate congressional committees. Authorizes the Secretary to provide U.S. exporters and users and foreign purchasers with surplus agricultural commodities and products at no cost in order to expand overseas markets. Makes eligible for supplementary commodity distributions those foreign purchasers who use the receipts from the sale of such products to construct or rehabilitate facilities used to market U.S. agricultural imports. Exempts such commodity distributions, blended credit, and emergency food relief activities from cargo preference requirements. Expresses the sense of the Congress that the President should initiate a new round of multilateral trade negotiations with U.S. trading partners to: (1) strengthen the General Agreement on Tariffs and Trade (GATT); (2) improve the GATT dispute settlement procedure; and (3) bring agricultural trade issues within the purview of GATT rules and procedures. Directs the Secretary to use specified CCC funds or commodities for FY 1986 through 1988 export assistance for those commodities adversely affected by foreign subsidies or market practices. Amends the Agricultural Trade Development and Assistance Act of 1954 (Public Law 480) to direct the President to: (1) consider the benefits to the United States and the nutritional assistance to recipients from the donation of processed and protein-fortified agricultural products; and (2) take steps to ensure that an appropriate share of commodity donations is in such form. Expresses the sense of the Congress that the Secretary fund export market development programs for value-added farm products at higher than FY 1985 levels. Amends the Commodity Credit Corporation Charter Act to require (presently authorizes) the CCC, to the maximum extent practicable, to barter commodities for strategic and critical materials. States that if the volume of petroleum products in the Strategic Petroleum Reserve is less than the level prescribed under the Energy Policy and Conservation Act the CCC shall, with the approval of the Secretary of Agriculture and in consultation with the Secretaries of Energy and of State, accept petroleum products in exchange for agricultural commodities and transfer such products without reimbursement to the Reserve. Directs the Secretary to: (1) conduct a study of the feasibility and effect of permitting CCC-guaranteed obligations under the export credit sales programs to be traded in a secondary market without CCC approval; and (2) report within one year to the appropriate congressional committees. Subtitle B: Public Law 480 and Related Programs - Amends the Agricultural Trade Development and Assistance Act of 1954 (Public Law 480) to permit credit sales of agricultural commodities with repayment in foreign currency. Requires: (1) repayment within four years from the date of delivery; and (2) interest rates at not less than Treasury costs. Authorizes the Secretary to enter into agreements with financial intermediaries (as defined by this Act) in developing countries for the use of foreign currencies accrued from such commodity sales. Sets forth related provisions. Requires an annual program report to the appropriate congressional committees. Authorizes the Secretary to provide related technical assistance, including the funding of market development activities. Repeals the provisions requiring minimum aggregate value of agreements under the Food for Development Program. Extends Public Law 480 program authorities through FY 1991. Amends the Agricultural Act of 1949 to authorize the President to enter into agreements with developing countries to furnish agricultural products to promote the implementation of long-term free-enterprise agricultural policies. Provides with regard to such program that: (1) the Secretary shall furnish such products through CCC stocks or CCC-purchased commodities; (2) not more than 500,000 metric tons of commodities may be provided in each of FY 1986 through 1989; (3) deliveries may be on a multi-year basis; (4) cargo preference requirements shall not apply; (5) the National Security Advisor in the Executive Office of the President shall serve as coordinator; (6) resale or transshipment shall be prohibited; (7) precautions shall be taken to avoid displacing U.S. agricultural sales; and (8) the President shall report annually to the Congress. Title II: Dairy - Amends the Agricultural Act of 1949 to extend the dairy price support program through FY 1991. Sets support levels for FY 1986 at $11.60 per hundredweight, and for each of FY 1987 through 1991 at the preceding year's level adjusted by estimated Government purchases. Authorizes the Secretary, after a 60-day public notice, to increase supports by 50 cents per year if necessary to ensure an adequate milk supply. Extends milk marketing order authority through 1991. Title III: Wool and Mohair - Amends the National Wool Act of 1954 to extend the wool and mohair price support program through 1991. Title IV: Wheat - Amends the Agricultural Act of 1949 to set loan and purchase levels (market intervention rate) for the 1986 through 1991 wheat crops at between 75 percent and 85 percent of the preceding five years' average, excluding high and low years. Requires separate market intervention rates for: (1) hard red winter wheat; (2) soft red winter wheat; (3) hard red spring wheat; (4) white wheat; and (5) Durum wheat. Sets the Federal guaranteed price (target price) at between 110 percent and 125 percent of the market intervention rate. Authorizes reduced yield disaster payments (50 percent of the Federal guaranteed price) for producers for whom Federal crop insurance is unavailable. Requires the Secretary to proclaim a national program acreage by August 1 of each year. Permits adjustment as necessary to increase or decrease wheat stocks. Requires the Secretary to determine a program allocation factor between 80 and 100 percent for each crop. Authorizes acreage limitation, set-aside, and paid diversion (including multi-year diversion) programs if needed to prevent overproduction. Makes persons who knowingly produce in excess of such limits ineligible for wheat loans and payments. Requires such acreage to be used for conservation purposes, including wildlife, haying, grazing, or the production of certain strategic or industrial-use crops. Authorizes the Secretary to make land diversion payments whether or not an acreage limitation or set-aside program is in effect. Requires, as a condition of program eligibility, that producers use conservation practices determined by the local soil conservation district to be appropriate for the area. Authorizes the Secretary to make additional producer payments if the land is opened to public hunting, fishing, or hiking. Suspends specified marketing quota and certificate provisions. Title V: Feed Grains - Amends the Agricultural Act of 1949 to set loan and purchase levels for the 1986 through 1991 corn crops at between 75 percent and 85 percent of the preceding five years' average, excluding high and low years. States that loan and purchase rates for grain sorghums, oats, rye, and barley shall be determined in relation to corn rates. Sets the Federal guaranteed corn price at between 110 percent and 125 percent of the market intervention rate. States that such price for the other feed grains shall be determined in relation to the corn price. Authorizes reduced yield disaster payments (50 percent of the Federal guaranteed price) for producers for whom Federal crop insurance is unavailable. Requires the Secretary to proclaim a national program acreage by November 1 of each year. Permits adjustment as necessary to increase or decrease feed grain stocks. Requires the Secretary to determine a program allocation factor between 80 percent and 100 percent for each crop. Authorizes acreage limitation, set-aside, and paid diversion programs (including multi-year diversion) programs if needed to prevent overproduction. Makes persons who knowingly produce in excess of such limits ineligible for feed grain loans and payments. Requires such acreage to be used for conservation purposes, including wildlife, haying, grazing or the production of certain strategic or industrial-use crops. Authorizes the Secretary to make land diversion payments whether or not an acreage limitation or set-aside program is in effect. Requires, as a condition of program eligibility, that producers use conservation practices determined by the local soil conservation district to be appropriate for the area. Authorizes the Secretary to make additional producer payments if the land is open to public hunting, fishing, or hiking. Suspends specified acreage allotment provisions. Title VI: Cotton - Amends the Agricultural Act of 1949 to set ten-month levels for the 1986 through 1991 upland cotton crops at the lower of: (1) between 75 percent and 85 percent of the preceding five years' average U.S. spot market price for Strict Low Middling one-and-one-sixteenth-inch upland cotton; or (2) such figure, plus five percent of the average Northern Europe price for Middling one-and-three-thirty seconds inch upland cotton (as determined by a formula set forth in this Act). Directs the Secretary to determine and announce the market intervention rate by November 1 of the calendar year preceding the marketing year for which such level is to be effective. Authorizes eight-month loan extensions upon producer request unless the previous month's average upland cotton price exceeded 130 percent of the preceding 36 months' average price, in which case the President shall proclaim a special import quota (as provided for by this Act). Sets the Federal guaranteed upland cotton price at between 110 percent and 125 percent of the market intervention rate. Authorizes reduced yield disaster payments (one-third of the Federal guaranteed price) for producers for whom Federal crop insurance is unavailable. Requires the Secretary to proclaim a national program acreage by November 1 of each year. Permits adjustment as necessary to increase or decrease upland cotton stocks. Requires the Secretary to determine a program allocation factor not to exceed 100 percent for each crop. Authorizes acreage limitation and paid diversion programs (including multi-year diversion programs) if needed to prevent overproduction. Makes persons who knowingly produce in excess of such limits ineligible for upland cotton loans and payments. Provides for the conservation use of such acreage. Authorizes the Secretary to make land diversion payments whether or not an acreage limitation program is in effect. Requires, as a condition of program eligibility, that producers use conservation practices determined by the local soil conservation district to be appropriate for the area. Requires the Secretary to make seed cotton loans available to producers under the Commodity Credit Corporation Charter Act. Suspends specified acreage allotment and marketing quota provisions. Requires the CCC to sell upland cotton for unrestricted use at the same prices as it sells cotton for export, but at no less than appropriate to maintain and expand domestic and foreign markets. Title VII: Rice - Amends the Agricultural Act of 1949 to set loan and purchase levels for the 1986 through 1991 rice crops at between 75 percent and 85 percent of the preceding five years' average, excluding high and low years. Requires separate market intervention rates for: (1) long grain rice; and (2) short and medium grain rice. Requires the Secretary to announce the market intervention rate and the Federal guaranteed price by March 1 of each year. Sets the Federal guaranteed price at between 110 percent and 125 percent of the market. Authorizes reduced yield disaster payments (one-third of the Federal guaranteed price) for producers for whom Federal crop insurance is unavailable. Requires the Secretary to proclaim a national program acreage by January 31 of each year. Permits adjustment as necessary to increase or decrease rice stocks. Requires the Secretary to determine a program allocation factor between 80 percent and 100 percent for each crop. Authorizes acreage limitation and paid diversion programs (including multi-year diversion programs) if needed to prevent overproduction. Makes persons who knowingly produce in excess of such limits ineligible for rice loans and payments. Requires such acreage to be used for conservation purposes, including wildlife, haying, grazing, or the production of certain strategic or industrial-use crops. Authorizes the Secretary to make land diversion payments whether or not an acreage limitation program is in effect. Requires, as a condition of program eligibility, that producers use conservation practices determined by the local soil conservation district to be appropriate for the area. Authorizes the Secretary to make additional producer payments if the land is opened to public hunting, fishing, or hiking. Title VIII: Peanuts and Tobacco - Requires the Secretary to make loans available for the 1986 and subsequent peanut crops. Sets the loan rate at the lesser of: (1) 75 percent of the preceding three crops' average price; or (2) $250 per ton. Establishes the 1986 payment rate as the amount by which the national average market price for such year is less than $550 per ton. Establishes 1987 and subsequent payment rates as the amount by which the national average market price during such year is less than the national average market price for the three preceding years multiplied by: (1) 95 percent for 1987; (2) 90 percent for 1988; (3) 85 percent for 1989; (4) 80 percent for 1990; and (5) 75 percent for 1991 and subsequent years. Bases a farm's payment yield on the three preceding years' per acre yields. Authorizes payment quota transfers for 1986 through 1990. Authorizes price supports for the 1986 through tobacco crops. Title IX: Soybeans - Amends the Agricultural Act of 1949 to set loan and purchase levels for the 1986 through 1991 soybean crops at between 75 percent and 85 percent of the preceding five years' average, excluding high and low years. Requires the Secretary to announce support levels by October 1. Provides that: (1) the Secretary shall not require participation in any production adjustment program as a condition of eligibility for price supports; (2) soybeans shall not be considered an eligible commodity for any reserve program; and (3) the Secretary shall not authorize storage payments. Title X: Sugar and Honey - Amends the Agricultural Act of 1949 to set 1986 through 1991 sugarcane price support levels at 18 cents per pound. Sets sugar beet support levels in relation to such rate. Amends the Agricultural Act of 1949 to set 1986 through 1991 honey loan and purchase levels at between 75 percent and 85 percent of the preceding five years' average, excluding high and low years. Title XI: Producer Reserve Program - Amends the Agricultural Act of 1949 to extend the wheat and feed grain reserve program. Amends such program to provide that loans may not exceed three years in length (presently three to five years). Provides for: (1) at least quarterly payments to producers; and (2) early loan repayment or redemption of crops used to secure such loans. Repeals the provision regarding sales of CCC wheat and feed grain stocks while such reserve program is in effect. Requires the Secretary to permit producers with existing reserve loan agreements to modify them in conformance with this Act. Title XII: Miscellaneous Commodity Provisions - Limits 1986 through 1991 program payments (excluding disaster payments) for wheat, feed grains, upland cotton, extra long staple cotton, rice, and wool and mohair to an amount not in excess of the national median family income. Limits 1986 through 1991 disaster payments for wheat, feed grains, upland cotton, and rice to $50,000. Subjects the value of payment-in-kind commodities to such limits. States that for the 1986 through 1991 crops, the CCC may sell any of its stocks of wheat, corn, grain sorghum, barley, oats, rye, rice, sugar, and honey at price levels as the Secretary determines appropriate to maintain and expand domestic and export markets for such commodities. Authorizes the Secretary to require as a condition of eligibility for support benefits that whenever a set-aside program is in effect for any of the 1986 wheat or feed grain crops, producers not exceed the normally-planted acreage as reduced by any set-aside or diverted acreage. Requires that any person who receives a CCC price support or reserve loan shall be liable for any accrued interest. Title XIII: Food Stamp and Commodity Distribution Amendments - Subtitle A: Food Stamp Integrity and Accountability - Amends the Food Stamp Act of 1977 to repeal the provision permitting persons living with others but purchasing and preparing their own food to be treated as a separate food stamp household. Authorizes States to treat such persons as individual households. Repeals the provision exempting portions of student loans or grants from being considered as income for purposes of food stamp program (program) eligibility and benefits. Requires that the income and resources of ineligible students be counted in determining eligibility and benefits for the remaining household. Includes nonrecurring lump-sum payments as income for program purposes (presently excludable). Requires such payments to be treated as they are treated under the Aid to Families with Dependent Children program. Excludes from being considered as a resource the household's principal dwelling, surrounding lot (up to ten acres), and burial plots. Authorizes States to disqualify persons for fraud or misrepresentation without an administrative hearing. Requires prior notice and opportunity for a hearing. Requires that all resources (presently a pro rata share) of an ineligible alien be considered in determining eligibility and benefits of the household of which such alien is a member. Repeals the cash change provision. Requires each adult member of a household that is applying for the program or is required to file specified reports to certify in writing, under penalty of perjury, to the truth of the information contained in the application or report. Makes discretionary (presently mandatory) expedited coupon issuance for certain households. Requires States to implement a photographic identification card system for program recipients. Requires States to establish fraud detection offices in areas with 5000 or more program households. States that retail or wholesale food stores disqualified from program participation shall also be ineligible during such period for participation in the supplemental food program for women, infants, and children (WIC). States that each member of a household shall be jointly and severally liable for the value of any coupon overissuance. Requires States to collect overissuances resulting from State agency error. Requires (presently authorizes) States to collect specified other overissuances. Authorizes States to intercept unemployment benefits in order to satisfy fraud or misrepresentation overissuances. Requires a retail or wholesale food store, in order to obtain a judicial stay of an administrative penalty, to demonstrate the same conditions as locally required for a judicial stay of an administrative order. (Presently a showing of irreparable injury is required.) Revises State agency liability provisions to make such agencies liable for payment error rates above three percent. Reduces the percentage of Federal cost-sharing for automatic data processing from 75 percent to 50 percent (five percent reductions beginning in FY 1988). Authorizes the Inspector General of the Department of Agriculture to develop geographical error-prone profiles. Authorizes the Secretary to impose appropriate requirements in such areas. Requires the Secretary to report annually to the appropriate congressional committees, beginning 12 months after enactment of this Act. Requires States that impose a tax on food purchased with food stamps to pay to the Treasury for each fiscal year an amount equal to the total value of food stamps issued in that State in that fiscal year multiplied by the sales tax. Authorizes the Secretary to withhold administrative cost-sharing funds for noncompliance. Revises the Puerto Rico block grant program to make permanent the existing temporary (through September 30, 1985) suspension of the noncash program requirement. Requires States to have a workfare program. Subtitle B: Food Stamp Optional Block Grant - Authorizes States to operate a low-income nutritional assistance block grant program instead of the Federal food stamp program. Sets forth program provisions. Subtitle C: Other Deficit Reduction Provisions - States that households shall be charged (not to exceed 30 percent of income) for food stamp allotments. Exempts households: (1) with an elderly or disabled member; and (2) of four persons with a monthly income of less than $30. Delays from October 1, 1985, to January 1, 1987, the thrifty food plan and the excess shelter deduction inflation adjustments and makes the adjustment date in subsequent years January 1. Establishes the gross income eligibility standard as 130 percent of the poverty line as in effect on January 1, 1985. Authorizes program appropriations for FY 1986 through 1989. Subtitle D: Grace Commission Recommendations - Revises the definition of "thrifty food plan" to reflect the frequency of participation by various categories of participants. Includes in monthly income the value (as determined under this Act) of monthly child nutrition assistance provided in that month. Repeals the ten dollar minimum monthly allotment for one and two-person households. Subtitle E: Commodity Distribution Amendments - Amends the Agriculture and Consumer Protection Act of 1973 to extend through FY 1989: (1) commodity distribution program authority; and (2) administrative cost reimbursement. Repeals authority for low-income elderly persons pilot projects. Subtitle F: Effective Date - Makes the provisions of this title effective on October 1, 1985. Title XIV: Agricultural Research, Extension, and Teaching - Amends the National Agricultural Research, Extension, and Teaching Policy Act of 1977 to express the sense of the Congress that Department of Agriculture research, extension, and teaching activities relating to agricultural technology should emphasize technology that will benefit small and moderate-sized farms. Amends competitive agricultural research grant provisions to: (1) require recipients to provide 20 percent matching funds; and (2) require at least 50 percent of such funds to be used for agricultural research of use to small and moderate-sized farms. Repeals special research grant authority. Requires at least 50 percent of Smith-Lever funds to be used by the Extension Service for the delivery of agricultural technology of use to small and moderate-sized farms. Repeals authority for the expanded food and nutrition education program. Prohibits the Secretary from conducting such programs after September 30, 1985. Establishes a special matching research program for private sector technology development. Authorizes the Secretary to enter into cost-sharing reimbursable cooperative agreements through FY 1991 for such purposes. Obligates at least one-half percent of annual Agricultural Research Service appropriations for such purposes. Limits annual and total Federal expenditures for any particular project. Requires at least 50 percent matching funds. Includes new and alternative industrial uses for agricultural crops within the category of priority agricultural research grants. Obligates at least ten percent of competitive grant appropriations for such purpose. Includes the establishment of controls for the use of biotechnology (in agricultural applications) with the Secretary's research and extension responsibilities. Authorizes FY 1986 through 1991 appropriations for: (1) agricultural research; (2) higher education in the food and agricultural sciences; (3) continuing animal health and disease research; (4) land grant colleges; (5) agricultural research facilities, including State experiment stations; (6) extension education; (7) aquaculture assistance; and (8) rangeland research. Title XV: Highly Erodible Land Conservation - Makes any person who cultivates crops on highly erodible land ineligible for such year for: (1) price supports or payments; (2) farm storage facility loans; (3) crop insurance; (4) disaster payments; or (5) other specified agricultural loans. Exempts crops planted: (1) on land cultivated from 1976 through 1985; (2) before enactment of this Act; or (3) under specified conservation systems. Directs the Secretary to: (1) use the county committees in administering this title; (2) establish an appeal procedure for land capability classifications; and (3) complete certain soil capability surveys as soon as practicable. Directs the Secretary to enter into five- to ten-year contracts with producers to replace crop production on highly erodible land with conservation practices. Authorizes: (1) payments in cash or in kind; and (2) bonus payments for specially designated areas. Redesignates the position of Under Secretary of Agriculture for International Affairs and Commodity Programs as Assistant Secretary of Agriculture for International Affairs. States that the Foreign Agricultural Service and the Office of International Cooperation and Development shall be under the direct supervision of such Assistant Secretary. Redesignates the position of Assistant Secretary of Agriculture for Natural Resources and Environment as Under Secretary of Agriculture for Commodity Programs, Natural Resources, and Extension. States that the Agricultural Stabilization and Conservation Service, the Soil Conservation Service, the Forest Service, and the Extension Service shall be under the direct supervision of such Under Secretary. Title XVI: Agricultural Tax Reforms - Amends the Internal Revenue Code to repeal the investment tax credit for a single purpose agricultural structure. Ends capital gains treatment for any gain realized on the sale of a single purpose agricultural structure. Repeals the income tax deduction for expenditures by farmers for clearing land. Treats losses attributable to the trade or business of farming as an item of tax preference for purposes of the minimum tax. Allows an additional investment tax credit for soil or water conservation expenses incurred for irrigation property and conservation improvements by a taxpayer engaged in the business of farming. Sets the amount of such credit at ten percent of such expenses (in addition to the regular percentage allowed for the investment tax credit). Title XVII: Effective Date - Makes the provisions of this Act effective upon enactment, unless otherwise provided for.
United States · United States Congress · 18 April 1985
Directs the Postmaster General to issue a stamp commemorating the 40th anniversary of the Blue Angels. Specifies the design and denomination of the stamp. Establishes the dates within which the stamp shall be issued and directs that it be sold for a period set by the Postmaster General.
United States · United States Congress · 17 April 1985
States that the House of Representatives condemns the Soviet Union's military terrorism and attempted destruction of Afghanistan. Recommends that the President provide medical, military, and food assistance to the Afghan Freedom Fighters.
United States · United States Congress · 16 April 1985
Expresses the sense of the Congress that no limitation should be placed on the Federal income tax deduction for interest paid on a residential mortgage.
United States · United States Congress · 4 April 1985
Requires the initial report of the National Drug Enforcement Policy Board to include: (1) a comprehensive assessment of the current and potential contribution of synthetic narcotic analogs (designer drugs) to the illegal narcotics problem in the United States; (2) proposals for illegal drug law enforcement strategies to prevent the manufacture and distribution of synthetic narcotic analogs; and (3) recommendations to the Congress for necessary legislation to eliminate the manufacture and distribution of illegal synthetic narcotic analogs.
United States · United States Congress · 4 April 1985
Federal Drug Law Enforcement Agent Protection Act of 1985 - Amends the Controlled Substances Act to authorize awards of up to $100,000 to any individual who provides original information which leads to the arrest and conviction of a person who kidnaps or kills a Federal drug law enforcement agent. Provides that the money for such rewards be taken from the forfeiture proceeds within the Department of Justice.
United States · United States Congress · 4 April 1985
Social Security Minor and Technical Changes Act of 1985 - Amends the Social Security Disability Amendments of 1980 to: (1) extend the Secretary of Health and Human Services' authority to waive compliance with the benefit requirements under titles II (Old Age, Survivors and Disability Insurance) and XVIII (Medicare) of the Social Security Act in connection with certain demonstration projects; and (2) require that the Secretary's final report shall not be due until June 9, 1990, with respect to such projects. Directs the Secretary to appoint a special Disability Advisory Council to conduct studies and make recommendations with respect to the medical and vocational aspects of disability under both titles II and XVI (Supplemental Security Income) of such Act. Exempts from taxation the social security benefits of certain citizens of U.S. possessions. Treats an adopted greatgrandchild the same as an adopted grandchild for purposes of title II of such Act. Revises the definition of "balance ratio" under title VII (Administration) of such Act. Extends the reentitlement period for a disabled child. Revises provisions relating to: (1) work deductions affecting auxiliary benefits in disability cases; and (2) the disability offset. Provides, with respect to voluntary agreements for OASDI coverage of State and local employees, that in certain cases agreements or modifications of an agreement with the Secretary can be mailed to the Secretary. Amends the Internal Revenue Code to provide that social security benefit checks delivered before the end of the calendar month for which they are issued shall be deemed to have been received in the succeeding calendar month.
United States · United States Congress · 4 April 1985
Children's Defense Act of 1985 - Prohibits a youth-oriented organization from utilizing the services of any individual which includes direct contact with children until such organization has inquired through the appropriate State agency and received an indication that such individual has no prior conviction of a sexual offense involving a child. Prohibits Federal agencies from extending Federal financial assistance to any youth-oriented organization which does not comply with this Act. Allows the chief legal officer of each State to establish a plan for the function of a State funneling agency to permit youth-oriented organizations to comply with this Act. Permits such plan to be submitted to the Department of Justice for the approval of the Attorney General. Establishes guidelines for State funneling agencies to receive records and information from the Federal Bureau of Investigation. Sets forth security procedures for the records and information acquired and maintained by the State. Requires States to have in effect criminal and civil penalties and remedies for any security violation or unauthorized disclosure of records or information. Requires State and local governments to promptly report to the Department of Justice convictions for sexual offenses involving children.
United States · United States Congress · 4 April 1985
Renewable Energy and Conservation Transition Act of 1985 - Title I: Extension of Business Energy Credits - Amends the Internal Revenue Code to extend the energy investment tax credit for solar energy property from 1985 to 1990. Sets the amount of such credit during such period at 15 percent for low temperature solar property and 25 percent for all other solar property. Extends the energy investment tax credit for wind property from 1985 to 1988. Sets the amount of such credit at: (1) ten percent during 1986 and 1987; and (2) five percent during 1988. Extends the energy investment tax credit for geothermal property and biomass property from 1985 to 1988. Extends the energy investment tax credit for ocean thermal property from 1985 to 1990. Revises the definition of "solar property" for purposes of such tax credit. Sets forth special rules for geothermal equipment to qualify for such credit. Title II: Affirmative Commitment Rule to Extend the Business Credit for Certain Long-Term Projects - Extends the time period during which an affirmative commitment must be made in order for long-term energy projects to be eligible for the energy investment tax credit. Allows such extension: (1) from 1990 to 1993 for solar energy property; (2) from 1988 to 1990 for geothermal energy property; and (3) from 1985 to 1990 for hydroelectric generating property. Title III: Extension of Residential Energy Credits - Extends the residential energy income tax credit for solar renewable energy property from 1985 to 1990. Phases out such credit over such period of time. Provides that solar hot water systems and active space heating systems must meet certain additional standards in order to qualify for such credit. Extends the residential energy income tax credit for wind renewable energy property from 1985 to 1988. Phases out such credit over such period of time. Extends the residential energy income tax credit for geothermal renewable energy property from 1985 to 1988. Phases out such credit over such period of time. Revises the definition of geothermal deposits for purposes of such credit. Revises the definition of energy conservation expenditures for purposes of the residential energy income tax credit to limit the amounts taken into account to $700. Limits the energy conservation income tax credit to taxpayers with an adjusted gross income of less than $30,000. Title IV: Effective Date - Sets forth the effective date of this Act.
United States · United States Congress · 3 April 1985
Narcotics Importation, Manufacture, and Control Act - Amends the Controlled Substances Import and Export Act to increase the criminal penalties for: (1) importing or exporting controlled substances; (2) bringing or possessing on board a vessel, aircraft, or vehicle a controlled substance; and (3) manufacturing or distributing a controlled substance. Prohibits granting a suspended or probationary sentence for persons convicted of such offenses. Denies such persons eligibility for parole. Permits imposing criminal penalties for attempts or conspiracies to commit such offenses. Requires such penalties to be imposed in the same manner and to the same extent as is prescribed for actually committing the offenses involved. Prohibits granting a suspended or probationary sentence for persons convicted of such attempts or conspiracies and denies such persons eligibility for parole if such sentences and parole are precluded for actually committing the offenses involved. Requires that any person who manufactures a controlled substance shall be imprisoned for the entire maximum term of imprisonment for such violation. Prohibits granting a suspended or probationary sentence and denies such persons eligibility for parole.
United States · United States Congress · 2 April 1985
Medicare and Medicaid Patient and Program Protection Act of 1985 - Amends part A (General Provisions) of title XI of the Social Security Act to direct the Secretary of Health and Human Services to exclude from participation in programs under title XVIII (Medicare) of the Social Security Act any individual or entity: (1) convicted of a criminal offense related to the delivery of an item or service under title XVIII or under titles XIX (Medicaid), V (Maternal and Child Health Block Grant), or XX (Block Grants to states for Social Services) of such Act; or (2) convicted of a criminal offense related to neglect or abuse of patients in connection with the delivery of a health care item or service. Authorizes the Secretary to exclude from Medicare participation any individual or entity: (1) convicted of fraud with respect to any Federal, State, or locally financed health care program; (2) convicted of interferring with the investigation of health care fraud; (3) convicted of manufacturing, distributing, or dispensing a controlled substance; (4) whose health care license has been suspended or revoked; (5) suspended or excluded from participation in a Federal health care program; (6) claiming excessive charges or providing unnecessary services; (7) committing certain acts prohibited under title XI; (8) owned or controlled by an individual convicted of health care related crimes, fined for health care abuses, or excluded from Medicare or a State health care program; and (9) failing to supply certain information. Authorizes the Secretary to exclude any hospital failing to comply with corrective action required under title XVIII. Sets forth provisions relating to notice requirements, judicial review, and period of exclusion. Directs the Secretary to promptly notify each appropriate State agency administering or supervising the administration of a State health care program of each exclusion and the period of exclusion. Permits an excluded individual or entity to apply, following a period exclusion, to the Secretary for reinstatement. Sets forth provisions providing for civil and criminal penalties for acts involving Medicare or State health care programs abuse, including penalties for physician misrepresentations. Requires a State, as a condition of Medicaid plan approval, to provide for the following: (1) a system of reporting any type of adverse action concluded against any health care practitioner or entity by the State or a local licensing authority; and (2) such access to documents as may be necessary by the Secretary. Requires the Secretary to provide suitable safeguards for the confidentiality of such information. Requires any health care provider providing health care services for which payment may be made under the Act to assure that services or items furnished: (1) will be provided economically and only when, and to the extent, medically necessary; (2) will be quality services which meet professionally recognized standards of health care; and (3) will be supported by evidence of medical necessity and quality in such form and fashion and at such time as may reasonably be required by a reviewing peer review organization in the exercise of its duties and responsibilities. Permits a State to exclude from Medicaid participation any individual or entity excluded under Medicare pursuant to the patient and program protection provisions. Requires a State in order to receive Federal payments with respect to a health maintenance organization (HMO) to exclude any HMO that: (1) could be excluded because of the conviction of the owners or managers of certain crimes; or (2) contracts with any individual or entity convicted of such crimes. Prohibits Federal payments with respect to any amount expended for items or services furnished with respect to any individual or entity excluded from Medicaid participation because of the patient and program protection provisions. Prohibits a State under title V from making payments to any individual or entity excluded from participation pursuant to the patient and program protection provisions. Prohibits Federal payments with respect to any amount expended for items or services furnished with respect to any individual or entity excluded from Medicare because of the patient and program protection provisions of part A of title XI. Prohibits using a grant under title XX for payment for any item or service furnished by a person excluded from title XX participation because of the patient and program protection provisions of title XI. Revises disclosure requirements under part A of title XI. Revises Medicare provisions concerning agreements with providers. Modifies the Medicaid moratorium provisions of the Deficit Reduction Act of 1984 to consider a State's Medicaid plan to include any plan change submitted to the Secretary either before or after the enactment of that Act and whether or not approved or disapproved by the Secretary. Sets forth effective date provisions.
United States · United States Congress · 2 April 1985
Provides that, for taxable years prior to 1985, rural letter carriers are permitted to compute the amount of the deduction for the use of their automobile in performing services involving the collection and delivery of mail on a rural route by: (1) using the amount received as equipment maintenance allowances from the United States Postal Service; or (2) using the form entitled "Worksheet for Use of Rural Carrier in Reporting Equipment Allowance and Claiming Transportation Expense Deduction." Provides that, for taxable years beginning after 1984, rural letter carriers are permitted to compute the amount of their deduction for use of their automobile in performing such services: (1) by using a standard mileage rate for all such miles of such use equal to 150 percent of the basic standard rate; or (2) by calculating the equipment allowance deduction equal to the operating expenses. Removes the 50 percent of business use limitation contained in the Internal Revenue Code for rural letter carriers who claim the investment tax credit and the depreciation deduction for their automobiles.