United States · United States Congress · 7 August 1987
Amends the Internal Revenue Code to exclude deductions for business expenses, interest on indebtedness, and taxes from calculations to determine the passive loss limitation in connection with rental real estate activity in which a noncorporate taxpayer actively or materially participates.
United States · United States Congress · 7 August 1987
Provides that when any bill or joint resolution making continuing appropriations is agreed to by both Houses of the Congress in the same form, the Clerk of the House of Representatives shall enroll the provisions in such bill or joint resolution as separate bills or joint resolutions (for item veto purposes). Requires the enrollment as part of one separate bill or joint resolution of: (1) all the provisions within the jurisdiction of a subcommittee of the Committee on Appropriations; (2) all the provisions within the jurisdiction of the Committee on Appropriations; (3) all the provisions within the jurisdiction of any other House committee; and (4) all the provisions for which jurisdiction cannot be determined.
United States · United States Congress · 7 August 1987
Individual Education Savings Account Act of 1987 - Amends the Internal Revenue Code to allow an individual taxpayer an income tax deduction for cash contributions to a savings account established to pay the tuition and lodging expenses, as certified by the relevant educational institution, of the taxpayer's child (or descendant of such child) at an institution of higher education or a vocational school. Limits the amount of the deduction to $2,000 per year and a $48,000 total. Provides that: (1) an account may have only one beneficiary; and (2) only one taxpayer may contribute to such an account. Lists requirements applicable to an educational savings account trust. Permits the exclusion from gross income of payments and distributions from an education savings account as long as such amounts are used for the qualified educational expenses of the eligible beneficiary or are distributions of excess contributions before the due date of the tax return. Exempts the accounts themselves from taxation (except for the tax on unrelated business income of a charitable organization) unless they cease to be proper education savings accounts because: (1) the beneficiary no longer meets age or school enrollment requirements; or (2) the contributor-taxpayer transfers an ownership interest in the account, engages in prohibited transactions, or pledges the account as security. Imposes penalties in the form of additional tax when account funds or distributions are used for other than educational purposes. Permits a tax exclusion for qualified rollover contributions with respect to an educational savings account. Requires that the trustee of the account report to the Secretary of the Treasury and to the account's owner on the maintenance of the account. Extends the deduction for contributions to the account to taxpayers who do not otherwise itemize deductions. Establishes: (1) a six percent excise tax on excess contributions to an education savings account; (2) a five percent excise tax on amounts connected with any prohibited transaction; and (3) a penalty for failure to file reports required concerning the account. Amends the Higher Education Act of 1965 with respect to the treatment of education savings accounts under Federal student financial aid programs. Identifies the role of account funds and distributions for purposes of Pell grant eligibility determinations and the needs analysis applicable to student financial aid generally. Provides that contributions from such funds by persons with income of less than $35,000 will be indexed according to a special specified formula when calculating eligibility for student aid.
United States · United States Congress · 6 August 1987
Amends Federal law regarding speed limits to authorize the Secretary of Transportation to approve Federal funding for highway projects in States with a speed limit of 65 miles per hour on specified highways which are located: (1) outside an urbanized area with a population of at least 50,000; and (2) on the Interstate System or constructed to Interstate System standards.
United States · United States Congress · 6 August 1987
Amends Federal veterans' benefits provisions concerning the basic educational assistance program for active-duty and reserve members of the armed forces to require an individual to choose whether or not to participate in such program at the close of such individual's basic training period. (Currently, such decision is required to be made at the time the individual enters into active duty as a member of the active or reserve forces.) Revises provisions concerning the amount of monthly basic pay to be deducted from the pay of an individual who chooses to participate in the basic educational assistance program to allow deductions over a 24-month period. Authorizes a member of the armed forces who is entitled to such basic educational assistance to transfer to one or more of such member's dependents all or any part of such member's entitlement to such assistance. Directs the Secretary of the military department concerned and the Administrator to prescribe regulations concerning the transfer of such member's basic educational assistance entitlement. Provides such assistance to the person to whom such entitlement is transferred under the same terms and conditions as apply to the member, except that such assistance may only be provided: (1) while the member originally entitled to such assistance continues on active duty; or (2) upon the death, discharge, or completion of active duty by the member originally entitled to such assistance. Prohibits such assistance from being transferred to an individual other than a child, spouse, or surviving spouse of the member originally entitled to such assistance.
United States · United States Congress · 6 August 1987
Comprehensive Alzheimer's Assistance, Research, and Education Act of 1987 (CARE) - Title I: Public Health Service Programs with Respect to Alzheimer's Disease - Repeals provisions of the Public Health Service Act relating to Alzheimer's disease (Alzheimer's) and creates, in title III (relating to the general powers and duties of the Public Health Service) of the Act a new part K on Alzheimer's. Authorizes the Secretary of Health and Human Services to make grants and enter into cooperative agreements to assist grantees in establishing and maintaining, with respect to Alzheimer's and related disorders, centers for: (1) conducting basic and clinical research, training, and dissemination of clinical information; (2) demonstrating advanced diagnostic, prevention, treatment, and management methods; (3) conducting programs of community education; and (4) maximizing research. Specifies purposes for which grant funds may and may not be used. Limits support for a center to five years, with extensions by the Secretary of up to five years if recommended by a technical and scientific peer review group. Directs the Secretary, in carrying out these provisions, to consult with the directors of specified National Institutes of Health. Authorizes appropriations for FY 1988 through 1990. Authorizes the Secretary, acting through the Director of the National Institutes of Health and the Director of the National Institute of Mental Health, to make grants and enter into contracts to enable grantees to conduct basic and clinical research regarding Alzheimer's and related disorders. Directs the Secretary, in carrying out these provisions, to consult with the directors of specified National Institutes of Health. Authorizes appropriations for FY 1988 through 1990. Authorizes the Secretary, acting through the Director of the National Institute of Mental Health, to make grants and enter into contracts to enable grantees to conduct research and demonstration projects with respect to teaching the families of individuals with Alzheimer's or related disorders methods for providing appropriate care and managing stress. Authorizes appropriations for FY 1988 through 1990. Authorizes the Secretary, acting through the Commissioner on Aging, to make grants and enter into contracts to enable grantees to conduct demonstration projects with respect to teaching the families of individuals with Alzheimer's or related disorders methods for providing appropriate care and managing stress. Authorizes appropriations for FY 1988 through 1990. Authorizes the Secretary, acting through the Director of the National Institute on Aging, to make grants and enter into contracts to enable grantees to conduct long-term care research with respect to Alzheimer's disease and related disorders and with respect to the coordination of long-term care services. Authorizes appropriations for FY 1988 through 1990. Authorizes the Secretary, acting through the Director of the National Center for Health Services Research, to make grants and enter into contracts to enable grantees to conduct research with respect to developing methods for improving the delivery of supportive services to individuals with Alzheimer's disease or related disorders and with respect to the coordination of long-term care services. Authorizes appropriations for FY 1988 through 1990. Directs the Secretary to develop a plan for a research program for the study of Alzheimer's and related disorders. Specifies elements for which the plan must provide. Requires research under the plan to be carried out through the National Institutes of Health. Directs the Secretary to submit the plan to the President and the Congress. Directs the Secretary to make grants to States to plan, establish, and operate programs to provide specified services regarding Alzheimer's or related disorders. Specifies purposes for which grant funds may not be used. Limits grants to three years, subject to annual evaluation by the Secretary. Limits the amount of a grant and its portion of the costs of the program for which it is made. Directs the Secretary to annually evaluate the grant programs. Authorizes the Secretary to contract with private entities to conduct the evaluation. Authorizes appropriations for FY 1988 through 1990. Directs the Secretary, acting through the Administrator of the Alcohol, Drug Abuse, and Mental Health Administration, to require, as a condition of receiving funds under provisions of part B (Alcohol and Drug Abuse and Mental Health Services Block Grant) of the Public Health Service Act, that a State must agree that activities carried out under a specified provision will include increased provision of mental health services related to Alzheimer's and related disorders. Authorizes appropriations for FY 1988 through 1990. Authorizes the Secretary, acting through the Director of the National Institute on Aging, to make grants to assist grantees in providing training programs and continuing education programs, regarding Alzheimer's or related disorders, to health care professionals, health care paraprofessionals, and family caregivers. Specifies eligible types of grant recipients. Directs the Secretary to ensure that grants are equitably geographically distributed. Authorizes the Secretary, acting through the Director of the National Institute on Aging, to make grants to the Alzheimer's centers established by this Act to assist in developing curricula for such training programs and continuing education programs. Authorizes appropriations for FY 1988 through 1990. Directs the Secretary, acting through the Administrator of the Health Resources and Services Administration, to initiate a study regarding specified health manpower needs related to Alzheimer's disease, related disorders, and other disorders requiring long-term care services. Authorizes appropriations for FY 1988 through 1990. Directs the Secretary to establish a National Alzheimer's Disease Education Program for: (1) promoting the coordination of health care financing, service, research, education, and training programs; (2) collecting, through the Clearinghouse on Alzheimer's Disease, information on research and treatment programs; (3) making such information available to specified groups and to the general public; and (4) providing technical assistance to States and public and private organizations. Authorizes appropriations for FY 1988 through 1990. Title II: Improvement of Services Under Medicare and Medicaid Programs - Directs the Secretary of Health and Human Services to review the levels of reimbursement provided under title XVIII (Medicare) of the Social Security Act for home health services, extended care services, and inpatient hospital services relating to an advanced stage of Alzheimer's or a related disorder and adjust the levels to accurately reflect the reasonable amount required to provide adequately for services furnished. Requires each State plan approved under title XIX (Medicaid) of the Social Security Act to report to the Secretary on how the levels of reimbursement under the plan for home health services, nursing facility services, inpatient hospital services, and community-based care take into account special needs regarding an advanced stage of Alzheimer's or a related disorder. Directs the Secretary to modify contracts with utilization and quality control peer review organizations under part B (Peer Review) of title XI of the Social Security Act to ensure that the organizations conduct adequate and representative quality of care reviews on patients who require intensive home health services or extended care services. Requires States, as a condition of approval of a State plan under Medicaid, to provide assurances that the State is providing for the conduct of adequate and representative quality of care reviews on patients who require intensive home health services, nursing facility services, or other long-term care services. Directs the Secretary to review and report to the Congress regarding whether specified types of facilities participating under the Medicare or Medicaid program limit or restrict the services they provide to individuals with Alzheimer's or a related disorder. Directs the Secretary to provide for research and demonstration projects concerning methods of improving the delivery of health care services to Medicare and Medicaid beneficiaries with Alzheimer's disease or a related disorder. Specifies projects to be included. Directs the Secretary to provide for an evaluation of the research and demonstration projects and submit a report to the Congress. Authorizes appropriations for FY 1988 through 1990. Requires funds, to the extent that research and demonstration projects relate to Medicare beneficiaries, to be appropriated from the Federal Hospital Insurance Trust Fund and the Federal Supplementary Medical Insurance Trust Fund. Authorizes the Secretary to waive compliance with the requirements of part B (Peer Review) of title XI, title XVIII (Medicare), and title XIX (Medicaid) of the Social Security Act as necessary to conduct these research and demonstration projects.
United States · United States Congress · 6 August 1987
Truth in Transportation Trust Funds Act - Prohibits the receipts and disbursements of the Highway Trust Fund (for both the Federal aid highway program and the Mass Transit Account), the Airport and Airway Trust Fund, and the Inland Waterway Trust Fund which are allocable to the transportation-related operations of such Funds from being included in either the Federal budget as submitted by the President, or in the congressional budget. Exempts such Trust Funds from any general statutory budget limitation. Amends the Congressional Budget and Impoundment Control Act of 1974 to provide that for deficit calculation purposes such Trust Funds' receipts allocable to transportation-related operations shall be included in fiscal year total revenues and in total budget outlays. Includes in the definition of maximum deficit amount any of such Trust Fund receipts allocable to transportation-related operations which the Director of the Congressional Budget Office projects will be credited to such Trust Funds before October 1, 1989, minus transportation-related disbursements projected to be made before such date. Precludes the Congress from considering within the congressional budget process (including reconciliation vehicles) any amount of budget authority or outlay amount of budget authority or outlay from such Funds. Exempts such Trust Funds from specified enforcement procedures.
United States · United States Congress · 6 August 1987
Amerasian Homecoming Act - Provides for the admission as an immigrant into the United States (for two years beginning 90 days after enactment of this Act) of an alien residing in Vietnam who: (1) was born in Vietnam after January 1, 1962, and before January 1, 1976, and whose father was a U.S. citizen; or (2) is the spouse, child, or mother, or has acted as the next of kin (with specified limitations) of such an alien. Requires on-site consular interviews in making such determinations. Provides for an eight-month period of visa validity. Provides, with regard to such aliens, for: (1) the waiver of specified exclusionary grounds under the Immigration and Nationality Act; and (2) specified (refugee) assistance under such Act. Directs the Attorney General, in cooperation with the Secretary of State, to submit program reports to the Congress annually for three years.
United States · United States Congress · 6 August 1987
Line-Item Rescission Act of 1987 - Amends the Congressional Budget and Impoundment Control Act of 1974 to allow the President to transmit to both Houses of the Congress, for expedited consideration, one or more special messages proposing to rescind all or part of any item of budget authority provided in an appropriation bill. Sets forth required contents of such special message. Requires that such special message be transmitted on the same calendar day the President approves the appropriation bill and be accompanied by a draft bill or joint resolution that would, if enacted, rescind the budget authority proposed to be rescinded. Sets forth House and Senate procedures for the expedited consideration of such a proposal. Requires the item of budget authority proposed to be rescinded to be made available for obligation unless both Houses adopt the bill rescinding such item within 60 days.
United States · United States Congress · 6 August 1987
Urges the leadership of the Government of Chile to take steps to: (1) assure that military rule should end in Chile no later than by 1989, as outlined in the 1980 constitution; (2) ensure that the next democratically-elected leaders of Chile are chosen from civilian candidates; (3) assure voting procedures for the electoral process which are fair and based upon universal and equal suffrage; (4) implement procedures to ensure that the vote will be accurately counted and subject to independent verification; and (5) ensure that prior to any electoral process, freedom of assembly and expression are fully restored and non-violent government opponents are given fair access to every means of communication, including television.
United States · United States Congress · 6 August 1987
Establishes the Commission on Review of House Ethics to examine the effectiveness of: (1) financial disclosure provisions of the Ethics in Government Act; (2) the Code of Official Conduct (rule XLIII of the Rules of the House of Representatives) and (3) the Committee on Official Conduct in carrying out its responsibilities respecting alleged ethics violations by Members of the House. Requires a report to the House not later than the close of the 120th day beginning after the date of adoption of this resolution. Terminates the Commission the day after the submission of such report.
United States · United States Congress · 5 August 1987
Amends the Internal Revenue Code with respect to the allocation and apportionment of qualified research and experimental expenditures to sources within and outside the United States for income tax purposes. Requires that any such expenditures made solely to meet a political jurisdiction's legal requirements concerning products or processes unlikely to yield extrajurisdictional income be allocated only to income within that political jurisdiction. Increases from 50 to 67 percent the amount of research and experimental expenditures that a company must allocate to income from U.S. sources. Requires companies to report on a consolidated basis with respect to the expenditures associated with these source rules.
United States · United States Congress · 4 August 1987
Tort Liability Reform Act of 1987 - Amends the Federal Rules of Civil Procedure to provide certain limitations and procedures with regard to tort actions seeking recovery for damages exceeding $10,000 against the United States. Requires a pretrial hearing to be held within 30 to 60 days after the filing of an action. Directs the hearing official (special master) to: (1) evaluate the nature and the merit of the pending claim; (2) set a timetable for expediting the action; and (3) report to the court. Requires that future damages awards exceeding $100,000 be made by periodic payments. Requires that damage awards be offset by any amount received as compensation for the same injury from other sources. States that for any claim to which this Act applies: (1) a defendant may be jointly and severally liable for damages for economic losses; and (2) a defendant shall be liable only for that portion of an award for noneconomic losses for which he is individually responsible (unless the defendant acted deliberately to pursue a common plan or design with another person). Allows any defendant held jointly and severally liable to bring an action for indemnity or contribution against any person with whom they are jointly liable. Makes any attorney whose conduct is calculated for delay, or is found to be in bad faith, subject to pecuniary sanctions by the court.
United States · United States Congress · 30 July 1987
Amends the Internal Revenue Code to exclude from the gross income of an individual any interest received or accrued on U.S. college bonds to the extent such amount is used to pay the qualified tuition expenses (tuition, fees, books, supplies, and equipment) in connection with the post-secondary education of the taxpayer, spouse, or dependents at a qualified educational organization. Directs the Secretary of the Treasury to issue U.S. college bonds, a form of savings bond, having maturities varying at one-year intervals and bearing the statement that otherwise taxable amounts deriving from redemption of the bonds may be excluded from gross income when used to pay qualifying tuition expenses.
United States · United States Congress · 30 July 1987
Amends Internal Revenue Code provisions relating to the income tax deduction for the health insurance costs of self-employed individuals to: (1) increase from 25 percent to 100 percent the allowable deduction; and (2) make the deduction permanent (under current law it will expire after tax year 1989).
United States · United States Congress · 29 July 1987
Amends the Internal Revenue Code to accord income tax treatment as a qualified cash or deferred arrangement (401(k) plan) to a defined contribution plan established and maintained by a rural telephone cooperative. (Under current law, rural electric cooperatives, but not rural telephone cooperatives, are permitted to offer such plans to their employees.) Applies to such plans the same accounting rules as are currently applied to the plans of rural electric cooperatives.
United States · United States Congress · 29 July 1987
Amends the Internal Revenue Code to allow rural telephone and electric cooperatives to exclude allocations in the nature of patronage dividends when determining net book income for purposes of the minimum tax.
United States · United States Congress · 29 July 1987
Expresses the sense of the Congress that: (1) the President should direct the appropriate agencies to establish a systematic method for encouraging, screening, and processing Soviet defectors and prisoners of war in Afghanistan; (2) Soviet defectors and prisoners of war who request political asylum should be granted such asylum and transported to the United States; (3) the President should seek to establish a framework under which Soviet defectors would be helped in adapting to American life; and (4) the President should direct the appropriate agencies to broadcast into the Soviet Union and Afghanistan information concerning the Soviet Union's actions in Afghanistan and the provisions of this Act.
United States · United States Congress · 23 July 1987
Home Equity Loan Consumer Protection Act of 1987 - Amends the Truth in Lending Act to impose additional disclosure requirements for any open end credit plan secured by a consumer's dwelling. Specifies the information to be disclosed as information regarding annual interest rates, finance charge conditions, fees, changes in variable interest rates, and a statement that in the event of any default the consumer risks loss of the dwelling. Imposes additional disclosure requirements for advertisements of open end credit plans secured by consumers' dwellings. Requires such advertisements to disclose a statement of any minimum or fixed amount which could be imposed, periodic rates expressed as annual percentage rates, and any other term which the Federal Reserve Board may by regulation require. Prohibits the use of advertisements for any home equity loan which refer to such loan as "free money" or as a "loan at prime." Requires the Federal Reserve Board to develop and prepare a pamphlet for distribution to consumers which contains: (1) a general description of open end credit plans secured by consumer dwellings and the terms and conditions on which such loans are generally extended; and (2) a discussion of the potential advantages and disadvantages of such plans.
United States · United States Congress · 23 July 1987
Amends the Internal Revenue Code to exclude from the gross income of an individual otherwise taxable amounts derived from the whole or partial surrender, cancellation, or exchange of any life insurance policy if: (1) the individual is age 65 or older on the date of the transaction; and (2) the amounts in question are used to pay premiums for an insurance policy covering at least 12 months of medically necessary care for the individual or a spouse meeting the same 65-year age requirement.
United States · United States Congress · 23 July 1987
Amends the Internal Revenue Code to exclude from gross income any distribution from an individual retirement plan if: (1) the payee has attained age 59 1/2 on or before the date of the distribution; and (2) the distribution is used to pay premiums for an insurance policy covering at least 12 months of medically necessary care for the payee or a spouse meeting the same 59 1/2 year age requirement.
United States · United States Congress · 22 July 1987
Declares that the Congress recognizes the importance of the agricultural export enhancement program under the Food Security Act of 1985: (1) to multilateral trade negotiations; (2) to counter agricultural subsidies and unfair practices of foreign countries; and (3) as a transitional tool in implementing such Act. Expresses the sense of the Congress that the Secretary of Agriculture should provide sufficient funding under the Commodity Credit Corporation Charter Act for FY 1987 through 1990 to carry out agricultural export enhancement initiatives.
United States · United States Congress · 22 July 1987
States that the Congress: (1) congratulates President Oscar Arias Sanchez of Costa Rica on the contribution he has made by his initiative toward ending armed conflict and reinforcing democracy in Central America; (2) supports the purpose of the initiative and urges all Central American countries to actively participate in a rescheduled summit meeting to discuss the initiative and to cooperate in the effort to reach a negotiated settlement of the conflict in Central America; and (3) should make assistance to the Nicaraguan resistance forces contingent upon progress in their development of civilian leadership committed to democratic principles and respect for human rights. States that the Congress should not appropriate additional funds to such resistance forces unless the President: (1) finds and reports to the Congress (and the Congress accepts such findings) that the United States supports the efforts of President Arias and the assistance to such forces in formally supported by the Organization of American States or the nations adjacent to Nicaragua, is in the national security interests of the United States, and will not interfere with Nicaragua's acceptance of a cease-fire and peace plan; or (2) certifies to the Congress that Nicaragua has not signed a peace plan which has been accepted by neighboring nations and which is supported by the United States.
United States · United States Congress · 22 July 1987
Recognizes the importance of the agricultural export enhancement program established under the Food Security Act of 1985. Expresses the intent of the Congress that the Secretary of Agriculture should assure that sufficient FY 1988 through 1990 funding be available for such program.
United States · United States Congress · 21 July 1987
Amends the Internal Revenue Code to permit a partnership, S corporation, or personal service corporation, unless it is part of a tiered structure, to elect to have a taxable year other than the required one, but generally only if the deferral period of the taxable year elected is three months or less. (Current law requires partnerships, S corporations, and personal service corporations, in most cases, to conform their taxable years to the calendar years used by their owners.) Subjects the principals of a partnership or S corporation electing to change taxable years to additional estimated tax requirements to offset any tax deferral resulting from such election. Imposes deduction limitations on a personal service corporation that changes taxable years. Provides that an election with respect to taxable year shall be made by the partnership, S corporation, or personal service corporation and shall be binding on all partners and shareholders. Sets forth the formula for determining the additional tax requirement when a taxpayer: (1) is a partner or shareholder in at least one such entity during any applicable election years of the entity that end within the taxpayer's taxable year; and (2) has an aggregate deferred tax exceeding $200 with respect to the entity. Describes payment procedures. Requires the inclusion of specified information on returns filed by partnerships and S corporations that elect to use a non-required taxable year. Limits the tax deduction permitted to a personal service corporation for amounts paid or incurred with respect to employee-owners when such a corporation: (1) elects to have a taxable year other than the required one; and (2) fails to meet certain minimum distribution requirements regarding non-dividend amounts paid to owners.
United States · United States Congress · 21 July 1987
Designates October 15, 1987, as National Safety Belt Use Day. Authorizes and requests the President to issue a proclamation calling on the people to wear safety belts and have their children use child safety seats, and encouraging public safety and law enforcement agencies to promote these devices.
United States · United States Congress · 20 July 1987
Title I: Medicare Catastrophic Illness Coverage Act - Medicare Catastrophic Illness Coverage Act - Amends part A (Hospital Insurance) of title XVIII (Medicare) of the Social Security Act to remove durational limitations on the coverage of inpatient hospital services. Provides coverage of post-hospital extended care services for up to 100 days each year. (Currently such services are provided for up to 100 days during a "spell of illness".) Requires a beneficiary to pay a deductible for each of the first two inpatient hospital admissions in a year. (Currently an inpatient hospital deductible is required for each "spell of illness.") Eliminates the coinsurance requirement for inpatient hospital services and outpatient hospital extended care services. Amends part B (Supplementary Medical Insurance) of the Medicare program to cover the amount by which a part B enrollee's out-of-pocket expenses exceed $2,000 in 1988, adjusting such ceiling thereafter to reflect changes in total Medicare per capita expenses. Excludes from the computation of a beneficiary's out-of-pocket expenses amounts above the full part B payment to physicians and others who do not accept assignment. Extends, until 1991, the limitation of the part B basic premium to 25 percent of part B costs (excluding costs resulting from this Act's catastrophic coverage). Imposes an additional premium on part B enrollees which represents an amount equal to the Secretary of Health and Human Services' estimate of a part B enrollee's share of the benefits and administrative costs which result from this Act's catastrophic care coverage and beneficiary expense ceiling. Provides for the transfer to the Federal Hospital Insurance Trust Fund of part B premium revenues which are attributable to the catastrophic care coverage this Act establishes under part A of the Medicare program. Covers nursing care and home health aide services as home health services if such services are needed less than seven days each week or are needed for an initial period of up to 35 consecutive days and for a subsequent period on a physician's certification that exceptional circumstances warrant continued home health services. Imposes an additional premium on part B enrollees to cover the costs of supplemental daily home health services. Provides for the transfer of premium revenues to the Federal Hospital Insurance Trust Fund. Amends title XIX (Medicaid) of the Act to provide Medicaid coverage of prescription drugs for individuals age 65 or older whose income does not exceed 150 percent of the Federal poverty level. Subjects beneficiaries to an annual $50 deductible for such coverage. Provides that for the initial determination of an institutionalized spouse's Medicaid eligibility the institutionalized spouse may transfer his or her resources to the community spouse to the extent the spousal share (computed by dividing the sum of the spouse's resources in half) is less than $12,000 (adjusted annually to reflect changes in the cost-of-living), but attributes any resources not solely in the ownership of the community spouse to the institutionalized spouse if such transfer is not made. Considers resources held in the name of the community spouse to be available to the institutionalized spouse to the extent their value exceeds $48,000 (adjusted annually to reflect changes in the cost-of-living), or, if greater, the amount a court has ordered to be retained by the community spouse for support. Provides that after the initial eligibility determination: (1) no resources of the community spouse will be considered available to the institutionalized spouse; and (2) the income of the institutionalized spouse will not be considered to include a specified personal needs allowance, community spouse monthly income allowance, family allowance, and incurred expenses for medical or remedial care for the institutionalized spouse that are not covered by a legally liable third party. Sets forth the formulas for determining such allowances. Gives the institutionalized spouse the right to a hearing to establish that the community spouse monthly income allowance is not adequate to support the community spouse without financial duress so that an adequate amount of support will be substituted for the allowance. Prohibits such allowance from being less than court-ordered support payments. Delays the Medicaid eligibility of institutionalized individuals who disposed of their resources at less than fair market value within two-years prior to applying for Medicaid benefits. Sets forth situations in which a delay shall not be applied. Allows the institutionalized spouse to elect to be governed by State rules in effect as of March 1, 1987, regarding treatment of income and transfers of resources for Medicaid eligibility purposes, but permits neither spouse to opt out of this Act's rules regarding the treatment of resources at the initial eligibility determination. Directs the Boards of Trustees of the Federal Hospital Insurance Trust Fund and the Federal Supplementary Medical Insurance Trust Fund to include in their reports to the Congress in April 1988 an analysis, performed by the Secretary of Treasury, of options to strengthen the long-term solvency of such Trust Funds. Title II: Tax Provisions Related to Long-Term Care Insurance - Amends the Internal Revenue Code to treat certain long-term care insurance which the Secretary certifies is providing coverage to each covered person who is age 50 or older for at least one year for diagnostic, preventive, therapeutic, rehabilitation, maintenance, or personal care services provided in a setting other than the acute care unit of a hospital as accident or health insurance when taxing issuers of such insurance (hereafter referred to as qualified long-term care insurance). Requires such issuers to be reinsured by the Federal National Long-term Care Reinsurance Corporation if such Corporation is incorporated as of January 1, 1990. Provides that for the purpose of determining whether a tax exclusion applies to employer contributions to, or an employee's receipt of benefits from, qualified long-term care insurance such contributions and benefits shall be considered to be for personal injury or sickness, and medical care. Excludes from taxation: (1) the portion of distributions from individual retirement plans which is used during the year to pay the premiums for qualified long-term care coverage of individuals who are age 59 1/2 or older on the date of distribution; and (2) amounts received, when an individual who has attained age 65 surrenders, cancels, or exchanges a life insurance contract, and used during such year to pay the premiums for qualified long-term care insurance. Title III: Federal National Long-Term Care Reinsurance Corporation - Federal National Long-Term Care Reinsurance Corporation Act - Authorizes the Secretary to provide for the incorporation of the Federal National Long-Term Care Reinsurance Corporation (Corporation), which shall not be an agency or establishment of the U.S. Government. Requires the Corporation to confine its activities to reinsuring insurance companies for extraordinary loss in the issuance or payment of qualified long-term care insurance benefits. Sets forth organizing and administrative provisions with respect to the Corporation. Exempts the Corporation from State regulation and taxation. Directs the Corporation to report annually to the President and the Congress regarding its activities.
United States · United States Congress · 15 July 1987
Amends the Federal judicial code to prohibit States from: (1) imposing a higher tax assessment ratio upon natural gas transmission property than is imposed upon other commercial and industrial property; (2) collecting an ad valorem property tax on natural gas transmission property at a tax rate that exceeds the rate applicable to commercial and industrial property in the same assessment jurisdiction; and (3) imposing any other tax that discriminates against a natural gas company subject to the jurisdiction of the Federal Energy Regulatory Commission. Grants Federal district courts concurrent jurisdiction (without regard to the amount in controversy or the citizenship of the parties) to enjoin, suspend, restrain, or set aside such discriminatory tax treatment. Permits relief only if the ratio of assessed value to true market value of natural gas transmission property exceeds by at least five percent that of other commercial and industrial property in the taxing jurisdiction. Expresses the sense of the Congress that any savings accrued by reason of the enactment of this Act should be passed on to consumers.
United States · United States Congress · 15 July 1987
Amends the Agricultural Act of 1949 to direct the Commodity Credit Corporation, upon a facility's written request and through a State entity, to make agricultural commodity surpluses (grain stocks) available to facilities producing liquid fuels and agricultural commodity byproducts. Limits this availability to: (1) the first year of a facility's operation in an amount sufficient for that year's production; (2) 20 million bushels per facility; and (3) a total yearly maximum of 100 million bushels.
United States · United States Congress · 15 July 1987
Domestic Corporation Taxation Equality Act of 1987 - Amends the Internal Revenue Code to prohibit, with specified exceptions, the States from imposing tax on corporate taxpayers on a worldwide unitary basis unless a taxpayer unconditionally elects to be taxed on such a basis. Includes an express prohibition against the unitary method with respect to a domestic corporation whose average U.S. payroll, property, and sales represent less than 20 percent of its total payroll, property, and sales. Permits a State to tax dividends received by domestic corporations from their foreign affiliates only to the extent that the State excludes from the tax base of the U.S. corporation: (1) at least 85 percent of such dividends; or (2) the portion of such dividends that effectively bears no Federal income tax after application of the foreign tax credit.
United States · United States Congress · 15 July 1987
Expresses the sense of the House of Representatives that the Federal excise taxes on gasoline and diesel fuel should not be increased as a means of reducing the Federal deficit.
United States · United States Congress · 15 July 1987
Declares that the Congress: (1) is concerned over the political and economic conditions of ethnic Albanians in Yugoslavia and over the failure of the Yugoslav Government to protect their political and economic rights; (2) urges such Government to act to ensure that human rights as contained in the Helsinki Accords and the Concluding Document of Madrid are respected; and (3) calls upon such Government to review the cases of ethnic Albanians imprisoned on political charges and to release all of those who have not used or advocated violence.
United States · United States Congress · 14 July 1987
Amends the Internal Revenue Code to state that charitable gift annuities (those owned by an individual who made a tax-deductible charitable contribution to the annuities' issuer) are not commercial-type insurance for purposes of determining the tax-exempt status of an organization.
United States · United States Congress · 13 July 1987
Flight Service Station Operation Act of 1987 - Amends the Airport and Airway Improvement Act of 1982 to prohibit the Secretary of Transportation from closing or reducing flight service station operation hours unless substitute service will be provided by an automated flight service station with specified equipment. Requires the Secretary to reopen flight service stations that were closed during a specified time period.
United States · United States Congress · 1 July 1987
National Commission on Acquired Immune Deficiency Syndrome Act - Establishes a National Commission on Acquired Immune Deficiency Syndrome to study and make recommendations regarding: (1) national policy and priorities with respect to acquired immune deficiency syndrome (AIDS) including research, testing for the AIDS virus, confidentiality of test results, treatment and care of AIDS sufferers, prevention of the transmission of AIDS, and education about AIDS; (2) the appropriate roles of Federal, State, and local governments, and of the private sector regarding such national policy and priorities; and (3) guidelines for the coordination of AIDS activities with international organizations. Directs the Commission to hold hearings and to submit interim and final reports to the President and to the Congress. Directs the Administrator of Veterans Affairs to assist the Commission by preparing: (1) a detailed compilation and synopsis of national and international medical research on AIDS; and (2) a detailed report on activities of the Veterans Administration relevant to the duties of the Commission. Authorizes appropriations for FY 1988. Terminates the Commission 30 days after submission of its final report. Authorizes the President to extend the life of the Commission for a period not to exceed two years.
United States · United States Congress · 1 July 1987
Retiree Health Protection Act of 1987 - Amends the Internal Revenue Code to add provisions relating to voluntary retiree health plans. Permits an income tax deduction for employer contributions to a qualified retiree health care trust. Limits the deduction to the least of: (1) $1,500 (adjusted annually for increases in the medical component of the Consumer Price Index); (2) 25 percent of the participant-employee's compensation; or (3) the amount actuarially determined to be necessary to fund the target account balance for the given employee. Excludes from the gross income of an individual or spouse: (1) any employer contribution under a qualified voluntary retiree health plan; (2) any earnings on the account of the individual or spouse in such a plan; or (3) receipts of any post-retirement benefit under the plan. Disallows this tax exclusion when: (1) the individual is a participant or beneficiary under more than one qualified plan and does not consolidate the accounts; (2) the plan ceases to be qualified; or (3) the individual assigns any portion of his or her interest in the plan. Sets forth plan qualification criteria, including requirements that the plan be in writing, provide employee rights that are legally enforceable, and be maintained for the exclusive benefit of employees. Requires, in addition, that: (1) the plan provide only post-retirement medical benefits (after the former employee or employee spouse has attained age 65 or is disabled); (2) benefits be provided only through insurance acquired by the plan, self-insurance under guaranteed renewable contracts, reimbursement of expenses paid by the care recipient, or any combination of these; (3) employees do not contribute to the plan; (4) neither contributions nor benefits discriminate in favor of highly compensated employees; (5) contributions meet the same limitation that is applicable to the permissible tax deduction; (6) the plan meet specified participation, coverage, vesting, distribution, and transfer standards; and (7) a participant or beneficiary may not receive a loan from the plan or exercise control over account assets. Limits plan holdings of employer securities and employer real property. Describes conditions to be met by any qualified retiree health care trust that is part of a qualified voluntary retiree health plan. Preempts all State laws relating to health plans for former employees and their spouses. Imposes an excise tax, with limited exceptions, on an employer who maintains a qualified plan if any distribution that is not a post-retirement medical benefit is made or if a proper post-retirement medical benefit is provided but is not paid from the separate account of the recipient employee. Fixes the rate for this tax at 100 percent of the improper payment. Repeals Internal Revenue Code provisions that authorize payment of retiree medical benefits under pension or annuity plans and under welfare benefit plans.
United States · United States Congress · 1 July 1987
Designates the week beginning November 15, 1987, as African American Education Week. Authorizes and requests the President to issue a proclamation calling upon: (1) the Department of Education and State and local governments to support activities observing such week; (2) schools and communities with African Americans to demonstrate their commitment to the education of African Americans; and (3) community organizations to intensify their support of academic excellence by African Americans.
United States · United States Congress · 30 June 1987
Amends the Controlled Substances Act to establish recordkeeping and reporting requirements for the distribution, sale, and importation of ephedrine. Prohibits the distribution of ephedrine unless the recipient provides proper identification. Establishes exemptions from such requirements: (1) for the distribution of ephedrine between agents or employees within a single facility; (2) for the delivery of ephedrine to or by common carriers; and (3) where the Attorney General determines that such requirements are not necessary for the enforcement of this Act. Establishes criminal penalties for the unlawful possession of ephedrine. Makes violations of the recordkeeping and reporting requirements of this Act criminal violations.
United States · United States Congress · 30 June 1987
Amends the Agricultural Act of 1949 to direct the Secretary of Agriculture to pay interest on overdue payments to producers under milk production termination contracts.
![Official portrait of Rep. Daub, Hal [R-NE-2]](https://www.congress.gov/img/member/d000065_200.jpg)