The world's political record
Person
![Official portrait of Rep. Dowdy, Wayne [D-MS-4]](https://www.congress.gov/img/member/d000466_200.jpg)
United States · Official source
1,050 records where Rep. Dowdy, Wayne [D-MS-4] is listed as a sponsor, author, or other actor. Search with topics and years
United States · United States Congress · 28 January 1988
Air Travel Rights for Blind Individuals Act - Amends the Federal Aviation Act of 1958 to preclude an air carrier from establishing aircraft seating restrictions based upon a passenger's visual acuity or use of a white cane or dog guide or other such means of assistance.
United States · United States Congress · 28 January 1988
Guaranteed Student Loan Default Reform Act of 1988 - Amends the Higher Education Act of 1965 (the Act) to revise guaranteed student loan program provisions relating to default rates. Requires guaranty agencies to meet certain data system information requirements. Includes among such requirements information on loan delinquencies and defaults, as well as on changes in enrollment or repayment status of borrowers whose loans are delinquent or in default. Requires guaranty agencies furnishing information to eligible institutions to include information on students who are delinquent in repaying loans (as well as those in default). Allows such information to be in the form of monthly lists, identifying the date on which the delinquency or default commenced. Requires eligible institutions to: (1) review such information and report any corrections to the guaranty agency; and (2) make certain additional information relevant to loan collection available to guaranty agencies. Requires eligible lenders or holders of loans to: (1) furnish to the appropriate guaranty agency a monthly list of the names of student borrowers who are delinquent, their last known address, the remaining loan balance, and the date the loan became delinquent; and (2) notify the borrower and eligible institution within 30 days of the sale or other transfer of the loan. Requires guaranty agencies to submit to eligible institutions monthly lists of any student borrower who is delinquent, his or her last known address, the remaining loan balance, and the date the loan became delinquent. Requires eligible institutions to review such information and report to the guaranty agency any corrections and other relevant information that may assist in locating the borrower. Sets forth provisions as to the basis and timing of limitation, suspension, and termination actions against eligible institutions. Prohibits any such action unless specified criteria are met. Sets forth a formula for default rate computation. Defines "high risk students" and "successful high risk students" for purposes of such computation. Requires eligible institutions under the guaranteed and direct student loan programs to require all student borrowers to sign a form outlining loan terms and borrower rights and responsibilities. Requires withholding of academic transcripts to a borrower who is in default until the institution receives notice that the borrower has reentered payment status. Requires eligible institutions to give student borrowers a statement on the consequences of defaulting on a guaranteed student loan. Requires student borrowers, in order to be eligible for any loan under the Act, to submit to the institution of higher education their current address, name and address of next of kin, and driver's license number. Requires each eligible institution to require, during the exit counseling, student borrowers to submit their address, name and address of next of kin, and driver's license number. Requires eligible institutions under the guaranteed student loan program to develop a default prevention policy and plan. Prohibits the Secretary of Education (the Secretary) from promulgating regulations on such policy and planning requirements. Directs the Secretary to develop a plan for disseminating information about default prevention programs for eligible institutions, lenders, and guaranty agencies. Expresses the sense of the Congress that the income tax refund offset program for the collection of defaulted student loans should continue. Provides for quarterly disbursements of guaranteed student loans. Directs the Secretary to report annually to the Congress on the progress made under the guaranteed student loan program to address the default problem. Requires such report to also contain data showing default rates by eligible institutions, guaranty agencies, and eligible lenders.
United States · United States Congress · 28 January 1988
Designates May 2 through May 8, 1988, as Public Service Recognition Week.
United States · United States Congress · 27 January 1988
Amends the Internal Revenue Code with respect to the excise tax on diesel and aviation fuels. Prohibits imposition of the tax on the sale of these fuels to any purchaser (or purchaser for resale to a second purchaser) for use on a farm for farming purposes or for any other use not as a fuel in a diesel-powered highway vehicle or train. (Although fuel sold for these purposes is tax-exempt under current law, provisions of the Revenue Act of 1987 require purchasers to pay the tax and subsequently apply for a refund based on nontaxable uses of the fuel.)
United States · United States Congress · 27 January 1988
Designates the week of May 8 through May 14, 1988, as National Osteoporosis Prevention Week of 1988.
United States · United States Congress · 27 January 1988
Designates August 9, 1988, as National Neighborhood Crime Watch Day.
United States · United States Congress · 25 January 1988
Farmer Fuel Tax Relief Act - Amends the Internal Revenue Code to prohibit imposition of the excise tax on the sale of diesel or aviation fuel to any purchaser (or purchaser for resale to a second purchaser) for use on a farm for farming purposes. (Although fuel sold for these purposes is tax-exempt under current law, provisions of the Revenue Act of 1987 require purchasers to pay the tax and subsequently apply for a refund based on nontaxable uses of the fuel.) Permits wholesale distributors of gasoline who have registered with the Secretary of the Treasury and posted the required bond to pay the gasoline tax (in lieu of the person otherwise liable for the tax.) Prohibits imposition of the gasoline tax on the sale or removal of gasoline by any person (or for resale to a second person) for use on a farm for farming purposes. Requires that the reduced gasoline tax rate (3.4 cents instead of 9.1 cents) be applied with respect to gasoline used to produce gasohol after the time of the relevant removal or sale.
United States · United States Congress · 25 January 1988
Designates October 7, 1988, as National Teacher Appreciation Day.
United States · United States Congress · 20 December 1987
Requests and authorizes the President to designate June 6 through June 12, 1988, as National Fishing Week.
United States · United States Congress · 17 December 1987
Social Security Notch Adjustment Act - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to establish a new alternative formula for computing the primary insurance amount (used in calculating the amount of OASDI benefits to which an individual is entitled) of workers born after 1916 and before 1930. Makes the new formula effective beginning January 1987, but provides retroactive benefits of up to $1,000 for months prior to January 1987. Excludes the earnings an individual who was born before 1917 earns in or after the year he or she reaches age 70 from the calculation of benefits payable to such individual after 1985.
United States · United States Congress · 16 December 1987
Designates the period of February 8 through February 14, 1988, as National Burn Awareness Week.
United States · United States Congress · 11 December 1987
Targeted Revenue Assistance to Fiscally Distressed Local Governments Act - Establishes a program to provide financial assistance to fiscally distressed units of local governments. Authorizes appropriations to carry out this Act. Provides that a local government unit qualifies for such assistance after satisfying specified criteria, including that: (1) if at least 25 percent of the pay of a public employee is paid out of such payment, such individual will receive pay at least equal to the prevailing rate of pay for individuals employed in similar public employee occupations by the government; (2) if at least 25 percent of the costs of a construction project are paid out of such payment, laborers and mechanics employed by contractors or subcontractors on the project will receive pay at least equal to the prevailing rate of pay for similar construction in the locality; and (3) the government will use specified accounting, audit, and fiscal procedure guidelines. Imposes sanctions for noncompliance. Makes allocations of special entitlements for Indian tribes, Alaskan native villages, and the District of Columbia, based on population to be determined by a specified formula. Allocates funds to States according to a specified formula which takes into account the "need factor" (based on the number of unemployed individuals in the State during the 36-month period immediately preceding the entitlement period) and the "relative fiscal capacity" (based on the taxable resources of the State). Sets forth the method to be used to determine the entitlement allocations for units of general local government. Sets limits on payments to local governments. Provides for reallocation of any funds not paid out. Requires the Secretary to use the most recent available information provided by the Secretary of Commerce and the Secretary of Labor before the beginning of the entitlement period to determine an allocation under this Act. Requires the Secretary to determine population on the same basis that the Secretary of Commerce determines resident population for general statistical purposes. Sets additional limitations on the use of data for entitlement allocation purposes. Requires that each unit of general local government expending payments under this Act hold at least one public hearing on the proposed use of the payment in relation to its entire budget. Requires pre-hearing disclosure of information. Requires that following adoption of the budget, the government make a summary of the budget available to the public, including the proposed use of the payment. Allows the Secretary to waive a requirement under this Act under specified conditions. Requires the Secretary to prescribe regulations for applying the Act to local governments that do not adopt budgets. Prohibits discrimination by local governments receiving payments under this Act. States that such prohibition shall not apply where the government shows that a payment received under this Act is not used to pay for any part of the program or activity with respect to which the allegation of discrimination is made. Directs the Secretary, in cooperation with the heads of Federal and State agencies, if possible, to investigate alleged violations of the non-discrimination provisions of this Act. Requires the Secretary, after making a finding of discrimination about a unit of general local government, to submit a notice of non-compliance to that unit of government. Establishes procedures for the informal presentation of evidence by that unit of government. Allows the Secretary to suspend payments to the government under this Act, unless the government: (1) makes a compliance agreement; or (2) requests an administrative review. Establishes procedures for the administrative review of the Secretary's determination. Sets forth conditions for the suspension and termination of payments in discrimination proceedings, for the lifting of such suspensions and terminations, and for resumption of payments upon attaining compliance (which may include restitution to the injured party). Delineates the types of compliance agreements and their contents. Requires the Secretary to submit a copy of the agreement to each person who filed a complaint. Authorizes the Attorney General to bring a civil action against local governments engaging in a pattern or practice in violation of this Act's anti-discrimination provisions. Specifies remedies that the court may grant. Provides for a private right of action, after the affected individual has exhausted specified administrative remedies. Allows the Attorney General to intervene in an action of general public importance. Allows a local governmental unit receiving notice from the Secretary about withholding, suspending, or terminating payments to apply for review by filing a petition with the U.S. court of appeals for the circuit in which the government is located. Allows review of that decision only by the U.S. Supreme Court. Establishes audit requirements for local governmental units which receive payments, with provisions for waiver under specified conditions. Provides for the public disclosure of the local audit. Directs the Secretary to maintain regulations providing reasonable and specific time limits for the Secretary to carry out investigations, audits and reviews, and advise a complainant of the status of such audit, investigation, or review. Directs the Comptroller General to carry out reviews as necessary for the Congress to evaluate compliance and operations under this Act. Sets forth reporting requirements by the Secretary to the Congress, and by units of general local government to the Secretary. Directs the Secretary, and the Secretary of Commerce, to undertake studies of targeted revenue payments. Authorizes appropriations.
United States · United States Congress · 11 December 1987
Designates the period of June 11 through June 18, 1988, as National Dairy Goat Awareness Week.
United States · United States Congress · 10 December 1987
Amends Federal veterans' benefits provisions to direct the American Battle Monuments Commission to establish a memorial and museum on Federal land in the District of Columbia or its immediate area to honor World War II veterans and to commemorate U.S. participation in that conflict. Directs the Commission to plan, design, construct, and oversee the operation of the memorial and museum. Establishes the World War II Memorial and Museum Advisory Board to: (1) promote the establishment of the memorial and museum and encourage the donation of private funds for construction and maintenance; and (2) recommend the site and select the design for the memorial and museum, subject to the approval of the Commission. Authorizes the Commission to solicit private contributions for such memorial and museum. Authorizes Federal funding, in addition to such private funds, for preparation, planning, establishment, construction, and maintenance of the memorial and museum. Authorizes assistance from specified Federal departments and agencies. Authorizes Federal property to be transferred to the Commission, or authorizes the Commission to purchase suitable property within the District of Columbia for the establishment of such memorial and museum.
United States · United States Congress · 10 December 1987
Designates May 1988 as National Digestive Disease Awareness Month.
United States · United States Congress · 10 December 1987
Designates the week of May 1 through May 7, 1988, as National Older Americans Abuse Prevention Week.
United States · United States Congress · 9 December 1987
Expresses the sense of the Congress that railroad retirement benefits are exempt from reduction under the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) and that supplemental annuities payable under the Railroad Retirement Act of 1974 and sequestered under a specified presidential order should be restored.
United States · United States Congress · 8 December 1987
Amends the Internal Revenue Code with respect to the targeted jobs income tax credit. Extends the credit to employees who begin work in 1989 through 1991. (Current law terminates the credit for employees who begin work after December 31, 1988.) Includes as a targeted group individuals aged 65 or older who are members of economically disadvantaged families. Revises the minimum employment period requirement for purposes of this credit.
United States · United States Congress · 8 December 1987
Expresses the sense of the Congress that, in celebration of the millennium of the Christianization of Kievan-Rus', the Soviet Union should: (1) comply with its international obligations and allow Christians to practice their faith without harassment; (2) grant a general amnesty for all Christians who have been imprisoned because of their religious beliefs; (3) allow religious believers to practice their faith freely; (4) permit unlimited publication, distribution, and importation of religious materials; and (5) allow closed churches to reopen, new churches to be built, and theological seminaries to open or expand.
United States · United States Congress · 3 December 1987
Middle-Income Family Higher Education Savings Act of 1987 - Amends the Internal Revenue Code to allow an individual an income tax deduction for contributions to a savings account established to pay the educational expenses (tuition, supplies, meals, and lodging) of the taxpayer's child at an institution of higher education or a vocational school. Limits the deduction to $1,000 per year per child. Provides that no account may have more than one beneficiary. Permits a deduction with respect to only one account in cases of multiple accounts for the same beneficiary. Disallows the deduction for contributions made to an account after the beneficiary either attains age 25 or graduates from an eligible educational institution. Permits the exclusion from the gross income of the recipient beneficiary of payments and distributions from an education savings account as long as such amounts: (1) are used for the educational expenses of that individual; or (2) are rolled over into an education savings account established for a sibling of that individual. Exempts the education savings accounts themselves from taxation unless they cease to be proper education savings accounts because either the contributor taxpayer or the beneficiary engages in prohibited transactions or the beneficiary pledges the account as security. Establishes penalties in the form of additional tax when account funds or distributions are improperly used. Requires that the trustee of an education savings account report to the Secretary of the Treasury and to the account's benefactor on the maintenance of the account. Identifies the criteria and requirements applicable to an education savings account. Provides that contributions to an education savings account shall not be subject to gift tax. Establishes: (1) a five percent excise tax on amounts connected with any prohibited transaction with respect to an education savings account; and (2) a penalty for failure to file required reports concerning the education savings account.
United States · United States Congress · 3 December 1987
Designates April 1, 1988, as Run to Daylight Day.
United States · United States Congress · 20 November 1987
Includes service of at least one year but less than two years in the Cadet Nurse Corps during World War II as creditable service for purposes of civil service retirement. (Current law provides for individuals with two or more years of service.) Requires affected individuals to: (1) file appropriate written application to the Office of Personnel Management within 14 months of enactment of this Act; and (2) make required deposits to the Civil Service Retirement and Disability Fund with respect to service in the Corps.
United States · United States Congress · 20 November 1987
Designates March 16, 1988, as Freedom of Information Day.
United States · United States Congress · 20 November 1987
Approves the location of the Korean War Veterans Memorial in the portion of the District of Columbia known as Area I.
United States · United States Congress · 19 November 1987
Amends the Internal Revenue Code to exclude from gross income the value of any Christa McAuliffe teacher fellowship.
United States · United States Congress · 19 November 1987
Act for Better Child Care Services of 1987 - Authorizes appropriations for FY 1988 and such sums as necessary for FY 1989 through 1992 to carry out the purposes of this Act. Specifies the manner of making allotments for child care services. Requires the designation of a lead agency in each State which participates in the programs under this Act. Requires States to submit, in order to qualify for assistance under this Act, an application and plan to the Secretary of Health and Human Services. Requires each plan to cover a five-year period and to meet specified requirements for providers of child care services. Authorizes the use of State allotments: (1) by contracts with or grants to eligible child care providers, or public or private nonprofit agencies, to enable such providers or agencies to operate programs directly or by subcontract; or (2) by distributing child care certificates that parents may use as payment for child care services. Requires that a percentage of funds be reserved to enable part-day programs to extend existing hours of operation and provide full-day child care services. Authorizes the Secretary to make planning grants to States which desire to participate under this Act but cannot fully satisfy the requirements of a State plan without financial assistance. Provides for a review of the operation of a State plan during the five-year period to determine its continued eligibility for funds. Requires the Governor of each participating State to establish: (1) a State interagency advisory committee on child care to assist the lead agency in carrying out its responsibilities; and (2) a State committee on licensing to review the licensing requirements, the law, and the policies regulating child care services and programs within the State. Requires each participating State to recognized private nonprofit community-based organizations, or public organizations, as resources and referral agencies for particular geographic areas. Requires each participating State to require that all employed or self-employed persons providing licensed or regulated child care complete at least 15 hours per year of inservice, continuing education, or other training as described in this Act. Directs the Secretary to establish within the Department of Health and Human Services an Administrator of Child Care to carry out the provisions of this Act. Establishes enforcement provisions for review of State plans and monitoring of State compliance. Declares the Federal share of child care programs to be 80 percent and requires the State to demonstrate that the remaining 20 percent will be provided from other sources. Requires the Secretary to establish a National Advisory Committee on Child Care Standards to: (1) review Federal policies on child care services and such other data as appropriate; (2) submit to the Secretary proposed minimum standards for child care programs; and (3) develop and make available to lead agencies model regulations for resources and referral agencies. Terminates the committee 90 days after the date of publication of final minimum child care standards. Prohibits the use of funds under this Act for: (1) sectarian purposes or activities; (2) capital improvements to sectarian institutions; and (3) tuition.
United States · United States Congress · 10 November 1987
Authorizes the Vietnam Women's Memorial Project, Inc., to establish a commemorative statue within the Vietnam Veterans Memorial to recognize and honor the women of the U.S. armed forces who served in the Vietnam war. Expresses the sense of the Congress that after the addition of such statue, no further commemorative works should be added to the Memorial. Directs the Secretary of the Interior to select a site for the statue within the Memorial. Makes the design proposal subject to the approval of the Secretary and the National Capital Planning Commission. Prohibits the United States and the District of Columbia from paying any expense of establishing the statue.
United States · United States Congress · 9 November 1987
Amends the Uniformed Services Former Spouses' Protection Act by directing the Secretary of Defense to prescribe regulations to provide commissary and exchange benefits to certain unremarried former spouses of members or former members of the uniformed services who performed at least 20 years of creditable service, without regard to the date of the final divorce, dissolution, or annulment decree.
United States · United States Congress · 4 November 1987
Designates February 4, 1988, as National Women in Sports Day.
United States · United States Congress · 22 October 1987
Designates the week of June 5 through June 11, 1988, as National NHS-NeighborWorks Week.
United States · United States Congress · 22 October 1987
Expresses the sense of the House of Representatives that: (1) Nicaragua should undertake specified reforms, such as reinstating due process and fair trials, ending torture, conducting free elections, allowing an uncensored free press, ensuring the right to strike and to publish for unions, ceasing attacks against civilians, and ending the forced relocation of Indians and Creoles; and (2) all countries in Central America should continue to work toward achieving the democratic principles and processes specified in the August 7, 1987, Central American peace accord.
United States · United States Congress · 20 October 1987
Designates March 25, 1988, as Greek Independence Day: A National Day of Celebration of Greek and American Democracy.
United States · United States Congress · 15 October 1987
Designates March 27, 1988, as National Black American Inventors Day.
United States · United States Congress · 13 October 1987
Omnibus Taxpayers' Bill of Rights Act - Requires the Secretary of the Treasury (Secretary) to prepare a statement setting forth in nontechnical terms: (1) the rights and obligations of a taxpayer and of the Internal Revenue Service (IRS) during a tax audit; (2) the procedures by which a taxpayer may appeal adverse decisions, prosecute refund claims, and file complaints; and (3) the procedures that the IRS may use in enforcing revenue laws. Directs the Secretary to transmit drafts of such statement to specified congressional committees and to distribute the final statement to all taxpayers receiving annual tax filing forms from the IRS. Requires the IRS, upon taxpayer request, to conduct any interview regarding the determination or collection of any tax at a reasonable time and place convenient to the taxpayer and to the IRS, and to permit the taxpayer, at his or her own expense, to record the interview. Authorizes the IRS interviewer to record such interview if the taxpayer has been given prior notice and is provided, upon request and payment of reproduction costs, with a transcript of the recording. Requires the interviewer to explain to the taxpayer the audit process, including the taxpayer's rights with respect to the process. Requires the Secretary to abate any penalty or interest imposed on any deficiency attributable to erroneous advice in writing given to a taxpayer by an IRS officer or employee in response to such taxpayer's specific inquiry. Authorizes the IRS Ombudsman, upon application filed by a taxpayer, to issue a Taxpayer Assistance Order if, in the determination of the Ombudsman: (1) the taxpayer is suffering or is about to suffer from an unusual or irreparable loss as a result of the manner in which the internal revenue laws are being administered by the Secretary; and (2) the Secretary has failed to carry out any of his or her duties or has violated any provision of law. Allows the terms of a Taxpayer Assistance Order to require the Secretary to release property of the taxpayer levied upon or to cease or refrain from certain actions. Requires the Secretary to obey any Taxpayer Assistance Order issued by the Ombudsman. Directs the Secretary, within 90 days of this Act's enactment, to issue regulations with respect to Taxpayer Assistance Orders, including provisions to assure full, fair, and impartial due process for affected taxpayers. Amends the Inspector General Act of 1978 and other Federal law to establish within the Department of the Treasury an Office of Inspector General. Transfers to such Office the existing audit and investigation units of the Department. Sets forth criteria with respect to: (1) the authority of the Inspector General to conduct an investigation; and (2) the authority of the Secretary in cases of audits or investigations requiring access to information of a sensitive or confidential nature. Allows the Secretary to prohibit investigations under specified circumstances. Restricts disclosure by the Inspector General of tax returns and return information. Prohibits records of tax enforcement results from being used to evaluate certain IRS personnel or to impose or suggest production quotas. Requires district directors to certify compliance with this mandate on a monthly basis. Requires the Secretary to certify that a rule proposed by the IRS is substantially the only alternative that meets the mandate of the relevant statute in order for the rule to be considered an interpretative rule (and thereby not subject to analyses under the Regulatory Flexibility Act). Amends the Regulatory Flexibility Act to require regulatory flexibility analyses to include consideration of both the direct and indirect beneficial and negative effects of a proposed or final rule. Amends the Internal Revenue Code to direct the Secretary, with limited exceptions, to send a preliminary letter of deficiency to a taxpayer prior to the mailing of a deficiency notice. Specifies required contents for tax due notices and deficiency notices, including the basis of the deficiency and a breakdown of the total amount into tax, interest, and penalty. Directs the Secretary, within 90 days of this Act's enactment, to issue regulations requiring all IRS personnel to explain and support their position in assessing any penalties or additions to tax. Requires the Comptroller General to study IRS procedures with respect to such assessments and to present findings to specified congressional committees no later than December 31, 1988. Authorizes the Secretary to enter into a binding agreement with a taxpayer under which the taxpayer may pay tax liability in installments if the Secretary determines that such an agreement will facilitate collection of the liability. Permits the Secretary, after proper notice and a hearing, to modify or annul the agreement upon the finding that the financial condition of the affected taxpayer has significantly changed. Renders such an agreement nonbinding if the taxpayer fails to pay any installment or any other tax liability when due. Extends from ten to 30 days the period between the required notice to a person who neglects or refuses to pay tax liability and a levy on such person's salary, wages, or other property. Specifies information that must be incorporated in such notice, including possible alternative actions and the appropriate appeals procedures. Adds to the circumstances triggering termination of such a levy: (1) an agreement between the taxpayer and the Secretary for payment of the liability; and (2) the Secretary's determination that the taxpayer's financial condition precludes enforceability of the liability. Revises the list of property exempt from levy to: (1) increase the exempt amount permitted for certain personal effects, the property of a business, and wages; (2) add an exemption for certain deposits in qualified institutions; and (3) provide an express exemption, except under limited circumstances specified in this Act, for the taxpayer's principal residence, a motor vehicle used by the taxpayer as the primary means of transportation to work, and any tangible personal property essential to the operation of the taxpayer's business in cases when a levy would prevent the taxpayer from carrying on such business. Prohibits a levy on any property when levy and sales expenses would exceed either the liability for which the levy is made or the fair market value of the levied property. Permits the Secretary to demand surrender of bank accounts only after 21 days in escrow have passed since service of the notice of levy on the accounts. Sets forth situations in which the Secretary must release a levy. Applies to jeopardy levies the administrative and judicial review procedures currently applicable to jeopardy assessments. Permits a taxpayer to bring a civil action against the United States in the Tax Court for judicial review of jeopardy levies and assessments. (Under current law an action for judicial review of jeopardy assessments may be filed only in district court.) Increases the time during which a taxpayer may petition for such review. Describes the jurisdictional requirements to be applied to such actions. Allows an administrative appeal of tax liens. Grants to the Tax Court exclusive jurisdiction to enjoin premature assessments if the taxpayer has filed a timely petition for review. Provides for review of such injunctive orders by the U.S. Court of Appeals. Grants to the Tax Court jurisdiction to enforce payment by the Secretary of refunds of overpayment and interest to taxpayers. Places on the Secretary the burden of proof of justifying any failure to refund, credit, or offset relevant amounts with respect to a taxpayer. Entitles a prevailing taxpayer to: (1) an interest rate of 120 percent of the overpayment rate with respect to refunds; and (2) reasonable litigation costs. Grants to the Tax Court jurisdiction to: (1) review jeopardy assessment sales of assets; and (2) redetermine interest under certain circumstances when a taxpayer claims an overpayment of the interest. Vests in the Tax Court original jurisdiction over any civil action against the Secretary for the recovery of any tax, additions to tax, and penalties with respect to income, estate, gift, and certain excise taxes. Authorizes an award of reasonable litigation costs to the prevailing party in proceedings by taxpayers before the Internal Revenue Service. Permits a taxpayer to bring a civil action in district court for actual damages resulting from the failure of any Federal officer or employee to release a tax lien on the taxpayer's property. Permits a civil cause of action in district court for damages resulting from the careless, reckless, or intentional disregard of internal revenue laws by any Federal officer or employee. Denies damage awards in cases of contributory negligence. Authorizes a damage award, to a $10,000 maximum, to the United States in cases of frivolous or groundless claims by a taxpayer. Amends the Internal Revenue Code to prescribe criminal penalties for: (1) any investigation or surveillance authorized or conducted by an officer or employee of the United States in connection with Federal tax laws that inquires into the beliefs, associations, or activities of any individual or organization; or (2) the maintenance of any records containing information derived from such an investigation. Establishes in the Internal Revenue Service the Office for Taxpayers Services, under the supervision of an Assistant Commissioner of Internal Revenue. Directs this Assistant Commissioner to: (1) be responsible for telephone, walk-in, and educational services, and for the design and production of tax and information forms; and (2) prepare annually, for presentation to specified congressional committees, a joint report (with the Chief Problem Resolution Officer for the IRS) on the quality of taxpayer services.
United States · United States Congress · 13 October 1987
Department of Veterans Affairs Act - Redesignates the Veterans Administration (VA) as the Department of Veterans Affairs (the Department), an executive department within the executive branch of the Government. Provides that the Department shall be headed by the Secretary of Veterans Affairs, to be appointed by the President, by and with the advice and consent of the Senate. Designates as other principal officers of the Department the Deputy Secretary, the Chief Medical Director, and the Chief Benefits Director. Provides for the temporary continuation of service of the current Administrator, Deputy Administrator, Chief Medical Director, and Chief Benefits Director of Veterans Affairs. Establishes within the Department eight Assistant Secretaries, each of whom shall be appointed by the President, by and with the advice and consent of the Senate, to perform such functions as the Secretary may prescribe. Directs the Secretary to assign to one such Assistant Secretary all functions regarding the National Cemetery System and the State cemetery grant program. Outlines functions which the Secretary shall assign to the Assistant Secretaries. Provides for the temporary continuation of the performance of such functions by present personnel until such functions are assigned to an individual appointed as Assistant Secretary under this Act. Redesignates the current VA's Department of Medicine and Surgery as the Veterans Health Services Administration of the Department. Redesignates the VA's current Department of Veterans Benefits as the Veterans Benefits Administration of the Department, whose primary function shall be to administer nonmedical programs which provide assistance to veterans, their dependents, and their survivors. Establishes within the Department the Office of the General Counsel. Redesignates the current Office of Inspector General of the VA as the Office of Inspector General of the Department. Provides that any references to departments or positions under the current VA system shall be considered to be references to such departments and positions of the Department as modified under this Act. Provides continuing effect of all legal documents, suits, actions, and property and resources of the current VA. Directs the Secretary of Veterans Affairs, after appropriate congressional consultation, to prepare and submit to the Congress proposed legislation containing technical and conforming amendments to reflect the changes made under this Act. Requires such legislation to be submitted no later than six months after the enactment of this Act. Provides that any spending authority of the Department is subject to available amounts as provided in appropriation Acts.
United States · United States Congress · 9 October 1987
Veterans' Employment and Training Act of 1987 - Amends Federal veterans' benefits provisions to require the administrative head of the employment service in each State to assign local veterans' employment representatives (LVERs) to the staffs of local employment service offices. Outlines various functions to be performed by such LVERs in service to veterans in such employment area, including: (1) maintaining ties with the local community in order to keep business leaders aware of the availability of qualified veterans for employment; (2) encouraging business owners and labor unions to hire qualified veterans; (3) promoting, facilitating, and monitoring the participation of veterans in Federal and federally-funded employment and training programs; (4) working closely with Veterans Administration (VA) personnel engaged in providing counseling and rehabilitative services to veterans in identifying qualified disabled veterans who need employment; (5) assisting in securing and maintaining current information regarding available employment and training opportunities; and (6) assisting Federal and State agencies to obtain prosthetic and sensory aids and devices which enhance the employability of disabled veterans. Requires each LVER to be administratively responsible to his or her local employment service manager and provide periodic reports to such manager and to the Director for Veterans' Employment and Training regarding compliance with Federal law and regulations in the provision of such services to veterans. Directs the Secretary of Labor, acting through the Assistant Secretary of Labor for Veterans' Employment and Training, to make available during each fiscal year for use in each State an amount sufficient to support a specified number of LVERs, depending upon the number of eligible veterans residing in such local employment area, and on the number of eligible veterans residing in such State at the end of the previous fiscal year. Outlines a method for determining the number of LVERs to be so supported in each State. Outlines requirements for the proper registration of an individual for assistance with a local employment office during a program year. Amends general veterans' administrative provisions to require the Secretary, through the Assistant Secretary, to: (1) carry out all provisions under the Secretary's jurisdiction for the provision of employment and training services to eligible veterans; (2) encourage the entering into of cooperative agreements with private industry and business concerns in order to make maximum use of available resources; (3) ensure that maximum effectiveness and efficiency are achieved in the provision of services and assistance to eligible veterans; (4) ensure that job placement activities are carried out in coordination and cooperation with appropriate State public employment service officials; (5) monitor and supervise the distribution and use of funds provided for States for veterans' assistance purposes; (6) monitor the appointment of disabled veterans' outreach specialists and the assignment of LVERs in order to assure compliance with specified Federal provisions; and (7) promote, facilitate, and monitor participation of qualified veterans and eligible persons in employment and training opportunities under the Job Training Partnership Act and other Federal and federally-funded employment and training programs. Outlines administrative provisions concerning the distribution of funds and the terms and conditions of grants to States for the above purposes. Directs the Secretary to assign to each region for which the Secretary operates a regional office a representative of the Veterans' Employment and Training Service (who shall be an eligible veteran) to serve as the Regional Administrator for Veterans' Employment and Training in such region. Outlines responsibilities of such Regional Administrator relating to the employment of qualified veterans in such region. Establishes in the Department of Labor the position of Deputy Assistant Secretary of Labor for Veterans' Employment and Training within the Senior Executive Service. Requires such appointment no later than the beginning of program year 1989. Revises certain administrative provisions to provide for the budgeting of the National Veterans' Employment and Training Service Institute. Directs the Secretary, no later than December 1 annually, to report to the appropriate congressional committees on the provision of employment and training services to meet the needs of veterans. Specifies general contents of such report. Adds certain specified monitoring responsibilities to those required at the State level for the Directors for Veterans' Employment. Directs the Secretary, through the Assistant Secretary, to establish and make available necessary funds to operate a National Veterans' Employment and Training Service Institute (the Institute) for the training of disabled veterans' outreach program specialists, LVERs, State Directors and Assistant State Directors for Veterans' Employment and Training, and other personnel involved in the provision of employment, job-training, counseling, placement, and related services to veterans. Adds representatives of the Secretary of Education, the Postmaster General, and the Director of the ACTION Agency to those required to be represented on the Secretary of Labor's Committee on Veterans' Employment. Authorizes the Secretary, in appointing a State Director or Assistant Director for Veterans' Employment and Training, to waive the required State residency requirement if the Secretary finds that there is no qualified veteran available who meets such requirement.
United States · United States Congress · 7 October 1987
Natural Gas Consumers Protection Act - Authorizes a State governmental entity or local distribution company to petition the Federal Energy Regulatory Commission (FERC) to prohibit an interstate pipeline from transporting gas if such transportation displaces or bypasses the sales or transportation services offered by the petitioning distribution company. Authorizes FERC to grant such a petition even if it has previously certificated such transportation. Directs FERC to grant such a petition if it is demonstrated that the local distribution company is willing to transport such gas: (1) without discriminating on the basis of source, ownership, or destination; and (2) at a cost determined by its State commission.
United States · United States Congress · 7 October 1987
Amends Federal veterans' benefits provisions to authorize the Administrator of Veterans Affairs (the Administrator) to establish, at any Veterans Administration (VA) medical center at which significant medical or scientific research is carried out, a nonprofit research corporation to carry out and administer funding for approved research at such center. Requires any such nonprofit research corporation (NRC) to comply only with those Federal laws, rules, and regulations that apply generally to private nonprofit corporations. Requires the Administrator to dissolve such corporation if, at the end of the three-year period following its establishment, it is not recognized as a non-taxable entity under Internal Revenue Code regulations. Outlines administrative provisions concerning such NRCs, including the creation of a board of directors, general powers, and State laws applicable to such NRCs. Empowers the Inspector General of the VA with the right to examine the records of each NRC. Requires each NRC to submit annual reports to the Administrator on its activities. Requires each NRC board member and each VA employee involved in NRC functions to submit to the Administrator an annual statement certifying awareness of Federal conflict of interest regulations. Prohibits any NRC from being established after September 30, 1990. Amends Federal veterans' benefits provisions to authorize the Administrator to enter into agreements for the recruitment and retention of registered nurses at those VA medical centers with a significant shortage of registered nurses. Provides that any such agreement entered into will require the registered nurse to agree to serve in the VA for a period of time of not less than two nor more than four years. Authorizes the Administrator to pay incentive pay at specified rates for nurses consenting to enter into such agreements. Requires repayment to the VA by any registered nurse receiving such incentive pay and failing to complete the agreed-upon period of service. Allows the Administrator to authorize the use of the official seal and other symbols of the VA by any person who makes a significant gift or contribution to the Administrator for the support of special recreational activities which further the rehabilitation of disabled veterans. Prohibits any appropriation for a major medical facility project unless both the Senate and the House Veterans' Affairs Committees have adopted a resolution approving such project and setting forth the estimated cost of such project. Authorizes the Chief Medical Director of the VA's Department of Medicine and Surgery to waive certain license requirements for the appointment of a practical or vocational nurse or physical therapist if: (1) such person is to be employed in a research position having no direct responsibility for patient-care services; or (2) such person is to be employed in a country other than the United States and the licensure or registration of such person is in the country in which the person is to serve. Authorizes the Director to waive a required internship for employment as a psychologist if the position is a research or academic position with no responsibility for direct patient-care services. Authorizes the Administrator to make additional personnel appointments of pharmacists and occupational therapists within the VA for the care and treatment of veterans. Authorizes special pay for such medical personnel who agree to serve for a specified period of time. Authorizes the Veterans' Canteen Service to operate child day care centers at VA medical facilities for the care of the children of VA employees. Authorizes the Service to establish reasonable charges for the provision of such care. Requires the Administrator to assign suitable employees to the operation of such day care centers. Requires the Administrator, when entering into a contract which would convert an activity formerly performed by Federal employees into an activity performed by a Government contractor, to receive responsible bids from at least two financially autonomous bidders before such a contract may be awarded. Establishes an income limit for determining a veteran's eligibility for VA domiciliary care.
United States · United States Congress · 7 October 1987
Amends the Internal Revenue Code to allow an individual a 15 percent nonrefundable income tax credit for interest paid or incurred on indebtedness to pay qualified educational expenses (tuition, supplies, reasonable living expenses) of the taxpayer or the taxpayer's spouse or dependent at a qualified educational institution. Excludes indebtedness secured by a qualified residence of the taxpayer. Reduces the credit (but not below zero) by one percent for each $1,000 by which the taxpayer's adjusted gross income exceeds $25,000 ($40,000 for joint returns). Repeals the current income tax deduction for interest on home equity loans used to pay educational expenses.
United States · United States Congress · 1 October 1987
Corporation for Small Business Investment Charter Act - Amends the Small Business Investment Act of 1958 to establish timetables to govern the promulgation of regulations by the Small Business Administration (SBA) and the qualification of licensees to do business with the Corporation for Small Business Investment and the special-purpose trust established by this Act. Establishes the Corporation for Small Business Investment as a Government-sponsored private corporation. Requires the President to appoint its interim Board of Directors. Sets forth procedures for selection of the permanent Board and describes Board duties. Sets out the Corporation's stock structure. Permits only small business investment companies to hold voting common stock. Requires the Corporation to mandate certain contributions from these companies in order to accumulate capital surplus funds from private sources. Includes depository institutions as eligible contributors entitled to receive stock and dispose of it. Authorizes the Corporation to issue obligations and securities, within prescribed limits. Permits the Secretary of the Treasury to purchase such obligations but sets amount and yield restrictions. Makes all obligations issued by the Corporation acceptable as security for any fiduciary, trust, and public funds controlled by the United States. Exempts Corporation issues from the regulatory framework of the Securities and Exchange Commission. Authorizes the Corporation to issue commitments or otherwise deal in small business investment securities after the permanent Board has been duly constituted. Sets forth the procedure for perfecting a security or ownership interest in small business investment securities created by the Corporation. Authorizes the Corporation to guarantee specified securities. Directs the Corporation to establish criteria, including private capital amount requirements, for the qualification of small business investment companies to conduct business with it. Instructs the Corporation to enter into agreements with small business investment companies, which are authorized to provide equity capital and loans to small businesses. Restricts the financing activities of the investment companies, setting time limits, aggregate securities acquisition limits, and use restrictions with respect to loan funds. Prohibits the Corporation from purchasing or guaranteeing securities in excess of ten percent of its assets. Provides for both financial and compliance audits of small business investment companies. Exempts loans made by small business investment companies from State usury law, unless the State expressly enacts overriding legislation. Directs the Corporation to adopt independent criteria in connection with the qualification of a special type of small business investment company to invest solely in disadvantaged small businesses. Establishes a special-purpose trust to benefit special small business investment companies. Provides for its operation in accordance with a trust agreement with the Corporation. Sets forth procedures for appointing the trustees. Requires the trustees to establish separate accounting for all preferred securities, debentures, loss reserves, and other funds acquired and to make an annual accounting of trust operations to the Secretary of the Treasury. Sets forth the powers of the trustees. Provides for SBA conveyance to the Corporation of all right, title, and interest to all securities and outstanding debentures issued by small business investment companies that are not in liquidation. Requires the trust to apply all of the funds held in trust and income to: (1) cover any losses realized on debentures purchased or guaranteed by the Corporation; (2) reduce the interest rate on debentures issued by special small business investment companies or purchase their preferred securities; and (3) pay administrative costs. Authorizes the trustees to purchase preferred securities and the Corporation to purchase or guarantee the payment of principal and interest on debentures issued by special small business investment companies. Sets forth the terms and conditions for these purchases. Authorizes a special small business investment company to request that the Corporation purchase or guarantee its debentures. Provides that such debentures shall be subordinate to any other obligations of such companies. Sets forth restrictions on the interest rate on and total amount of such debentures. Requires that all outstanding preferred securities purchased by the trust from special small business investment companies be redeemed and transferred to the Treasury 50 years after the effective date of this Act. Gives the SBA review authority over the Corporation and requires annual reporting in connection with this review. Mandates an annual independent audit of the Corporation's accounts, with reporting to the Secretary of the Treasury, who must subsequently report to the President and to the House and Senate Small Business Committees. Subjects Corporation books and records to audit by the General Accounting Office and by the Office of the Inspector General of the SBA under specified conditions. Requires annual Corporation reporting to the President, the SBA, and relevant congressional committees. Directs the Secretary of the Treasury to sell to the Corporation on September 30, 1988, all the right and interest in small business investment company securities guaranteed by the SBA and held by the Federal Financing Bank, providing such securities are due in FY 1989 or later. Sets a minimum final purchase price of $720,000,000, a specified amount of which must be in preferred stock in the Corporation. Requires the Secretary of the Treasury to propose a sale price for the securities that the Corporation is to purchase. Sets forth procedures for determining the purchase price if the Board finds the Secretary's proposal unacceptable. Establishes criteria to govern the preferred stock issued by the Corporation as part of the purchase price. Directs the Corporation to issue to the SBA warrants to purchase nonvoting common stock equivalent to a 28 percent interest in the Corporation. Requires the Corporation to report, within 30 days of the completion of the purchase of the securities, to the House and Senate Committees on Small Business. Prohibits the SBA from: (1) making any payments to the Department of the Treasury on debentures guaranteed under the Small Business Investment Act after they are sold to the Corporation; or (2) selling or encumbering loans or debentures it has made or issued, except as specified in this Act. Requires the General Accounting Office, by January 1, 1993, to prepare a report for the House and Senate Small Business Committees on the Corporation's effectiveness in achieving the purposes of this Act.
United States · United States Congress · 1 October 1987
Federal Employees' Political Activities Act of 1987- Prohibits an employee from using or attempting to use official authority or influence to interfere with or affect the result of any election. Prohibits an employee from using or attempting to use official authority to intimidate, threaten, coerce, command, or influence: (1) any individual for the purpose of interfering with the right of any individual to vote as the individual may choose, or of causing any individual to vote, or not to vote, for any candidate or measure in any election; (2) any person to give or withhold any political contribution; or (3) any person to engage, or not to engage, in any form of political activity. Prohibits an employee from using or attempting to use, or permitting the use of, any official information unless such information is available to the general public. Prohibits an employee from: (1) giving or offering to give a political contribution to any individual either to vote or refrain from voting, or to vote for or against any candidate or measure, in any election; (2) soliciting, accepting, or receiving a political contribution to vote or refrain from voting, or to vote for or against any candidate or measure, in any election; or (3) giving or handing over a political contribution to a superior of the employee. Prohibits an employee from soliciting, accepting, or receiving, or from being in any manner concerned with soliciting, accepting, or receiving, a political contribution: (1) from another employee (or a member of another employee's immediate family) with respect to whom the employee is a superior; or (2) in any room or building occupied in the discharge of official duties by a Federal employee or official or an individual receiving salary or compensation from the Treasury. Prohibits an employee from soliciting, accepting, or receiving a political contribution from, or giving a political contribution to, any person who: (1) has, or is seeking to obtain, contractual or other business or financial relations with the employing agency; (2) conducts operations or activities which are regulated by that agency; or (3) has interests which may be substantially affected by the performance of the employees' official duties. Directs the Special Counsel of the Merit Systems Protection Board to prescribe regulations which exempt employees from such prohibitions. Prohibits an employee from engaging in political activity: (1) while on duty; (2) in any room or building occupied in the discharge of official duties by a Federal employee or official; (3) while wearing a uniform or official insignia identifying the office or position of the employee; or (4) while using any vehicle owned or leased by the Government. Exempts certain high level political appointees from such prohibitions if the costs associated with the political activity are not paid for by money derived from the Treasury. Describes such a political appointee as one: (1) whose duties and responsibilities continue outside normal duty hours and while away from the normal duty post; (2) who is paid from an appropriation for the Executive Office of the President; (3) whose position is located within the United States; and (4) who determines policies to be pursued by the United States in its relations with foreign powers or in the nationwide administration of Federal laws. Authorizes leave without pay or accrued annual leave to an employee who is a candidate, upon request, to allow such employee to engage in activities relating to that candidacy. Declares that such request may be denied if the exigencies of the public business so require. Declares that such employee may be required to take leave without pay or accrued annual leave in order to be a candidate if activities relating to the candidacy interfere with the employee's performance of duties. Directs the Special Counsel to prescribe rules and regulations to implement this Act. Applies this Act to postal employees and employees of the Postal Rate Commission.
United States · United States Congress · 1 October 1987
Designates the week of November 8 through November 14, 1987, as National Food Bank Week.
United States · United States Congress · 30 September 1987
Fairness for Adopting Families Act - Amends the Internal Revenue Code to permit an individual income tax deduction for qualified adoption expenses. Includes as deductible all reasonable and necessary expenses that do not violate a Federal or State law and that are directly related to a legal adoption of any child if the adoption has been arranged by a State, local, or other nonprofit agency, or through a private placement. Limits the deduction to $5,000 per adopted child ($7,000 in the case of an international adoption). Reduces the amount of the deduction when the taxpayer's income exceeds $60,000. Disallows such a deduction for expenses in connection with: (1) the adoption of a stepchild; or (2) travel outside the United States unless the travel is required as a condition of the child's adoption, to assess the health and status of the child, or to escort the child back to the United States. Excludes such a deduction from the two percent floor on miscellaneous itemized deductions. Excludes from an employee's gross income any amounts paid on behalf of the employee by an employer pursuant to a qualified adoption assistance program. Limits the exclusion to $5,000 ($7,000 in the case of an international adoption). Reduces the amount excluded when the taxpayer's income exceeds $60,000. Permits an employer to treat an adoption assistance program as a statutory employee benefit plan, thus making the employer's contributions to such a program tax deductible as business expenses. Applies this Act retroactively to tax year 1986 and thereafter.
United States · United States Congress · 23 September 1987
Prohibits most-favored-nation treatment for Iranian products.
United States · United States Congress · 21 September 1987
Requires U.S. coins to be redesigned, at the discretion of the Secretary of the Treasury, over the next six years. Requires the reverse side of the first coin redesigned to commemorate the bicentennial of the U.S. Constitution for a two-year period. Requires that any profits from the sale of uncirculated and proof sets of U.S. coins be deposited in the Treasury and used solely to reduce the national debt.
United States · United States Congress · 7 August 1987
Mississippi River National Heritage Corridor Act of 1987 - Establishes the Mississippi River National Heritage Corridor, which includes Arkansas, Illinois, Iowa, Kentucky, Louisiana, Minnesota, Mississippi, Missouri, Tennessee, and Wisconsin. Establishes the Mississippi River National Heritage Corridor Commission to prepare within two years a plan which includes an inventory and an assessment of the natural, economic, and historic resources of the Corridor. Requires the Commission to assist States within the Corridor and political subdivisions to preserve the values of the Corridor. Requires the Commission to collect and disseminate information related to the Corridor. Directs the Commission to assist in the development of the Great River Road. Requires the Commission to report biennially to the Secretary of the Interior and the chief executive officer of a Corridor State on the activities of the Commission. Directs the Secretary to assist and review the Commission in its work. Authorizes appropriations for FY 1989 through 1991.
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
Designates October 31, 1987, as National Child Identification and Safety Information Day.
United States · United States Congress · 6 August 1987
Fair and Equitable Cargo Allocation Act of 1987 - Amends the Merchant Marine Act, 1936 to repeal a provision which requires the Secretary of Transportation to preserve, during calendar years 1986 through 1989, the percentage share, or the metric tonnage of bagged, processed, or fortified commodities, whichever is lower, experienced in 1984, of waterborne cargoes exported from Great Lakes ports under the Agricultural Trade Development and Assistance Act of 1954.
United States · United States Congress · 30 July 1987
Agricultural Nitrogen Management Act of 1987 - Directs the Secretary of Agriculture to establish an Agricultural Nitrogen Best Management Practices Task Force to: (1) develop agricultural best management practices to minimize nitrogen losses from all potential uses of agricultural nitrogen; (2) develop and disseminate to American farmers educational and training materials with respect to such practices; and (3) report to the Congress in two years on the progress of its efforts. Authorizes appropriations. Amends the Federal Water Pollution Control Act (Clean Water Act) to require that any State assessment report or management report be developed in consultation with the task force. Directs the Administrator of the Environmental Protection Agency to consult with the task force in preparing annual reports and final reports to the Congress.