United States · United States Congress · 22 November 1991
Expresses the sense of the House of Representatives that if the Croatian Government adheres in good faith to the terms of ceasefires negotiated by the European Community (EC) and if those parties conducting military operations against the Republic of Croatia refuse to comply, U.S. policy should be to: (1) consult promptly with the EC, other countries, and the United Nations (UN) on recognition requested by those republics (such as Slovenia and Croatia) that have declared their sovereignty and independence and have agreed to cooperate with EC efforts; (2) take steps to bring the United States into conformity with sanctions and other measures agreed to by the EC, and take positive compensatory measures towards parties cooperating with EC proposals; (3) offer other emergency humanitarian assistance to those republics in light of conflict taking place on their territories; (4) place the Republic of Serbia on notice that continued military action will cause the United States to support EC efforts to call for mandatory UN Security Council measures as a response to an act of aggression; (5) require a clear and binding commitment by authorities to protect the rights of minorities living within the borders mutually recognized by the republics and provinces of Yugoslavia in 1974 and seek their formal commitment to accept international inspection and, if necessary, arbitration to protect those rights; and (6) lend strong support to all EC and other international activities aimed at restoring peace.
United States · United States Congress · 22 November 1991
Commends: (1) the people of Guam for their patriotism, bravery, loyalty to the United States, and many sacrifices during World War II, particularly during the invasion and occupation of the Guam territory; (2) the members of the Navy Insular Force and U.S. Navy and Marine Corps for the efforts and sacrifices they made in defense of the U.S.; (3) the Hawaiians for their sacrifices and contributions to the U.S. war effort during the attack on Pearl Harbor on December 7, 1941; and (4) the Hawaii Territorial Guard members, Varsity Victory Volunteers, the civilian workers at the Pearl Harbor Naval Ship Yard and other Hawaiian military installations, 100th Infantry Battalion, Military Intelligence Service, and 442nd Regimental Combat Team for their sacrifices and contributions to the U.S. war effort during such attack.
United States · United States Congress · 21 November 1991
Taxpayer Bill of Rights Act of 1991 - Title I: Additional Safeguards to Protect Taxpayers' Rights - Subtitle A: Taxpayers' Advocate - Amends the Internal Revenue Code to establish in the Internal Revenue Service (IRS) the Office of Taxpayers' Advocate, headed by the Taxpayers' Advocate, appointed by the President, by and with the advice and consent of the Senate. Requires the Office to: (1) assist taxpayers in resolving problems with the IRS; (2) identify areas in which taxpayers have problems in dealings with the IRS; (3) propose changes in the administrative practices of the IRS to mitigate such problems; and (4) identify potential legislative changes which may be appropriate to mitigate such problems. Requires the Taxpayers' Advocate to annually report to specified congressional committees on Office activities. Requires the Commissioner of Internal Revenue to establish procedures requiring a formal response to all recommendations submitted to the Commissioner by the Taxpayers' Advocate. Authorizes the terms of a Taxpayer Assistance Order to require the Secretary of the Treasury to take certain actions (currently, only to cease or refrain from taking such actions). Subtitle B: Modifications to Installment Agreement Provisions - Requires prior notification to taxpayers under an installment agreement to pay tax liability before altering, modifying, or terminating such an agreement. Provides for administrative review of denials of requests for installment agreements. Suspends the failure to pay penalty during any period an installment agreement is in effect. Subtitle C: Interest - Extends from ten days to 21 days the period for which interest will not be imposed after notice and demand for payment, if such payment is less than $100,000. Provides for the abatement of interest in the case of an assessment due to the error or delay of an IRS managerial act. Increases the interest rate for overpayment of tax from two percent to three percent (making such rate equal to the interest rate for underpayment of tax). Waives interest on all overpayments refunded within 45 days after a return is filed. Subtitle D: Joint Returns - Requires separate deficiency notices in the case of a joint income tax return if the most recent data available to the IRS shows that such spouses did not file a joint return with each other. Allows the disclosure of collection activities to an individual requesting such information in the case of a joint return where such individual is no longer married to or resides in the same household as the other joint filer. Removes limitations on filing a joint return after filing separate returns. Subtitle E: Collection Activities - Authorizes the Secretary, if it is determined to be in the best interest of the taxpayer and the United States, to: (1) withdraw a notice of a lien; (2) return property that has been levied upon; and (3) offer compromises in civil or criminal cases. Requires the Secretary, at the request of the taxpayer, to make reasonable efforts to notify credit reporting agencies and financial institutions of such withdrawal notice. Subtitle E (sic): Erroneous and Fraudulent Information Returns - Requires payee statements to provide the phone number of the person providing payment. Establishes civil damages for the fraudulent filing of information returns. Requires the Secretary to take reasonable steps to corroborate the accuracy of an information return when making a determination of a deficiency by a third party, when such return is disputed by the taxpayer. Subtitle F: Modifications to Penalty for Failure to Collect and Pay Over Tax - Declares that a person shall not be liable for any penalty for failure to collect and pay over tax if such person: (1) is not a significant owner, or highly compensated employee of the trade or business; (2) notifies the Secretary within ten days after such failure; and (3) such notification was before any notice by the Secretary with respect to such failure. Requires the Secretary to disclose certain information where more than one person is liable for a penalty. Subtitle G: Awarding of Costs and Certain Fees - Repeals the "substantially justified" test for determining whether a taxpayer may recover costs and fees incurred as part of an administrative or court proceeding. Provides for the awarding of reasonable litigation or administrative costs to a prevailing party who represents himself in an administrative or court proceeding. Makes IRS employees personally liable in certain cases. Provides that any failure to agree to an extension of time for the assessment of any tax shall not be taken into account in determining whether a prevailing party has exhausted all administrative remedies. Subtitle H: Other Provisions - Revises provisions on the required content of tax due, deficiency, and other notices. Provides for the treatment of returns prepared for or executed by the Secretary for purposes of certain tax penalties. Provides protection for taxpayers who rely on certain guidance published by the IRS. Title II: Form Modifications, Studies - Subtitle A: Form Modifications - Directs the Secretary to: (1) ensure that taxpayers are aware of permission to pay tax in installments, extensions of time for payment of tax, and compromises of tax liability; (2) improve procedures for taxpayers to notify the Secretary of changes in names and addresses; (3) include in a specified publication a section on the rights and responsibilities of divorced individuals; (4) ensure that employees are aware of their responsibilities under the Federal tax system and that the public is aware of penalties for failure to collect and pay over tax; and (5) notify taxpayers any payments that cannot be associated with any outstanding tax liability. Subtitle B: Studies - Requires the Secretary to report to the tax-writing committees on: (1) a pilot program for appeals of certain enforcement actions (including lien, levy, and seizure actions; (2) a study on ways to assist the elderly, physically impaired, foreign-language speaking, and other taxpayers with special needs to comply with IRS laws; (3) the scope and content of the IRS taxpayer-rights education program for its officers and employees; and (4) cases involving complaints about misconduct of IRS employees and the disposition of such complaints. Requires the Comptroller General to report to the tax-writing committees on: (1) a study of notices of deficiency; (2) the accuracy and clarity of 25 of the most commonly used IRS forms, notices, and publications; and (3) a study of IRS employee-suggestion programs.
United States · United States Congress · 19 November 1991
Second National Blue Ribbon Commission to Eliminate Waste in Government Act - Establishes the Second National Blue Ribbon Commission to Eliminate Waste in Government to: (1) conduct a private sector survey on management and cost control in the Federal Government; (2) review executive agency operations and existing General Accounting Office, Congressional Budget Office, Inspector General Reports, and other existing governmental and nongovernmental recommendations for reducing waste; and (3) submit to the President and the Congress a list of those recommendations with estimated savings that the Commission determines are most significant and recommendations for improving the budget process, management, and reducing waste and costs in the Government. Requires the Commission to identify, address, and to report to the President and the Congress on: (1) opportunities for increased efficiency and reduced costs in the Government that can be realized by executive action or legislation; (2) areas in the Government where managerial accountability can be enhanced and administrative control can be improved; (3) specific Federal programs that have accomplished their objectives and ought to be terminated; (4) specific Federal program services that could be provided at a lower cost by the private sector; (5) specific reforms of the budget process that would yield savings, increase accountability and efficiency, and enhance public confidence in the budget process; (6) specific areas in the Government where further study can be justified by potential savings; and (7) specific recommendations for legislative and administrative actions. Requires the Commission to be funded, staffed, and equipped, to the extent practicable and permitted by law, by the private sector without cost to the Government.
United States · United States Congress · 7 November 1991
Economic Growth and Family Tax Freedom Act of 1991 - Title I: Nonrefundable Tax Credit for Children - Amends the Internal Revenue Code to allow a tax credit of $1,000 for each child under the age of six and $300 for each child between the age of six and 18. Makes the dependent care credit inapplicable to children under the age of six. Title II: Reducing the Cost of Capital by Reducing Capital Gains Tax Rates, Indexing the Basis of Certain Assets, and Excluding Gain From Sales of Principal Residences - Amends the Internal Revenue Code to reduce the individual and corporate capital gains rate from 34 percent to 15 percent. Reduces such tax to 7.5 percent for low- and middle-income taxpayers. Provides for the phaseout of personal exemptions and the overall limitation on itemized deductions to take into account adjusted gross income which has been reduced by net capital gain. Requires indexing, based on the gross national product deflator, of the adjusted basis of certain assets (corporate stock and tangible property that is a capital asset of property used in a trade or business) that have been held for more than one year at the time of sale or other transfer, solely for the purpose of determining gain or loss. Provides for indexing the limitation on capital losses of noncorporate taxpayers. Excludes from gross income the sale or exchange of property that has been owned and used by the taxpayer as the taxpayer's principal residence. Terminates provisions relating to the rollover or gain on the sale of a principal residence. Title III: Adjusting Depreciation Rates to Reflect Inflation - Provides a depreciation deduction adjustment for tangible property (other than residential rental property and nonresidential real property) placed in service after 1991. Allows phase-in deductions for such property placed in service after 1996. Title IV: Savings Incentives - Allows individuals to establish individual retirement plus accounts with tax treatment similar to that for individual retirement plans. Makes contributions to such accounts nondeductible. Provides for qualified distributions from such accounts, other than for general retirement purposes, including special purpose distributions made for the purchase of a first home and for medical or educational purposes. Prohibits special purpose distributions from being made during the first five years of the account. Title V: Treatment of Passive Losses - Provides for the treatment of rental and nonrental real estate activities under the limitations on losses from passive activities. Title VI: Enterprise Zones - Subtitle A: Designation of Enterprises Zones - Authorizes the Secretary of Housing and Urban Development (Secretary) to designate enterprise zones for purposes of providing tax and regulatory relief and improving local services. Limits choices to areas nominated by States and local governments. Limits the total number of areas that may be designated, and the time period of the designation. Authorizes the Secretary to designate a zone only if the area meets certain locational, demographic, unemployment, and poverty criteria. Requires nominating local governments, as a condition of the Secretary's designation, to agree in writing to follow a course of action that may include reducing tax rates, improving local services, simplifying or streamlining regulation of business, and providing job training to area residents. Describes areas to which the Secretary must give preference in selecting areas for designation. Requires the Secretary to report to the Congress every two years on the effects of such enterprise zones' designation in accomplishing the purposes of this Act. Subtitle B: Federal Income Tax Incentives - Allows a nonrefundable income tax credit to enterprise zone employees for five percent of any wages earned as do not exceed a specified amount. Phases out such credit. Provides for the nonrecognition of capital gain on the sale of enterprise zone property. Allows a taxpayer a deduction on the aggregate amount paid for the purchase of enterprise stock on its original issue by a qualified issuer. Requires any gain from the disposition of the stock to be treated as ordinary income. Excludes enterprise zone capital gains from income computation of alternative minimum taxes. Subtitle C: Regulatory Flexibility - Amends Federal law to revise the definition of "small entity" for purposes of the analysis of regulatory functions to include qualified business, government, and nonprofit enterprises operating within enterprise zones. Authorizes Federal agencies, upon request by a designating government, to waive or modify rules and regulations pertaining to the implementation of projects or activities within an enterprise zone. Requires agencies to approve the request if the resulting benefits of job creation, community development, or economic revitalization outweigh the public interest in retaining the rule unchanged. Disallows waiver or modification of a rule that would directly violate a statutory requirement or present a danger to the public health and safety. Subtitle D: Establishment of Foreign-Trade Zones in Enterprise Zones - Requires the Foreign-Trade Zone Board to consider on a priority basis, and to expedite the processing of, applications for the establishment of foreign-trade zones within enterprise zones. Requires the Secretary of the Treasury to give priority to, and expedite applications for, the establishment of ports of entry necessary to establish such zones. Subtitle E: Repeals of Title VII of the Housing and Community Development Act of 1987 - Repeals title VII (enterprise zone development) of the Housing and Community Development Act of 1987.
United States · United States Congress · 7 November 1991
Program for Greater Stability and Support (PROGRESS) for Eastern Europe Act of 1991 - Sets forth policies on the provision of trade benefits and other assistance to eligible Eastern and Central European countries, including prohibitions on assistance to Communist party organizations. Defines an eligible Central or Eastern European country as Poland, Hungary, Czechoslovakia, Bulgaria, Estonia, Latvia, Lithuania, and any other Central or Eastern European country (including Yugoslavia) that is taking steps toward: (1) political pluralism; (2) economic reform and a market economy; (3) respect for human rights; and (4) building a friendly relationship with the United States. Declares that the United States, in providing such assistance, should: (1) avoid equating the amount of funds used for assistance with success; (2) encourage and facilitate technical advice on establishing free market economies; and (3) encourage cultural and educational exchanges between U.S. and Eastern European nongovernmental organizations that are committed to democracy and free market economies. States that the President should consider property rights, business regulations, the informal sector, wage and price controls, taxation, trade policy, restrictions on investment and capital flows, the size of the state sector, and the banking sector, in determining whether such assistance should be provided. Declares that the United States should encourage U.S. companies to bid on contracts to improve Central and Eastern Europe's infrastructure and assist companies in applying for such contracts. Amends the Internal Revenue Code to include eligible Central and Eastern European countries within the definition of a beneficiary country for purposes of permitting tax deductions for conventions held in such countries. Increases the tax exclusion for income earned in eligible Central and Eastern European countries. Encourages the President to: (1) negotiate with eligible Central and Eastern European countries to establish tax sparing treaties; and (2) reduce trade barriers with such countries wherever possible. Amends the Foreign Assistance Act of 1961 to provide that Overseas Private Investment Corporation programs shall not be prohibited in eligible Central or Eastern European countries. Amends the SEED Act of 1989 to redesignate the SEED Information Center System as the Central and Eastern European Business Information Center System, a central clearinghouse and data resource service for U.S. and Central and Eastern European businesses. Requires information to be made available to local enterprises in Central and Eastern Europe seeking trade or investment with the United States through trade information centers. Authorizes appropriations. Sets forth a matching requirement for U.S. businesses receiving such funding. Requires the Director of the U.S. Information Agency to establish a Program for East European Political Education. Provides that such Program shall provide training and experience for Central and Eastern European leaders with the Congress, in U.S. political campaigns, and with U.S. media and businesses, by awarding Congressional Gift of Democracy Fellowships. Sets forth a matching requirement for nongovernmental organizations chosen to award such fellowships. Limits fellowships to a five-month period. Authorizes appropriations. Directs the Administrator of the Small Business Administration to develop a management training program for business people and government officials from eligible Central and Eastern European countries. Makes Small Business Development Center Program and Senior Corps of Retired Executives funds available to carry out this program. Commends the Peace Corps and the Small Business Administration for developing the Business to Business Program to teach business and management skills to Central and Eastern Europe. Directs the Administrator of the Agency for International Development (AID) to establish a task force to review, and recommend revisions to, AID's regulations governing the application process for private voluntary organizations and businesses to receive AID funding for activities relating to Central and Eastern Europe.
United States · United States Congress · 7 November 1991
Congratulates Levon Ter-Petrosian for becoming the first democratically elected President of the Republic of Armenia. Commends the Armenian people for successfully executing Armenia's first free, fair, and democratic presidential election. Urges the President to recognize Armenia's declaration of independence, extend full diplomatic recognition, and support Armenia's application to join international organizations.
United States · United States Congress · 31 October 1991
Wheat for Weapons Act of 1991 - Limits assistance to the Soviet Union under the Agricultural Trade Development and Assistance Act of 1954 to the extent such assistance is compensated by the Soviets through a turnover of military equipment roughly equivalent in value to the assistance being provided.
United States · United States Congress · 29 October 1991
1996 Atlanta Centennial Olympic Games Commemorative Coin Act - Provides for the minting and sale of commemorative gold and silver coins to support the 1996 Atlanta Centennial Olympic Games and the programs of the United States Olympic Committee.
United States · United States Congress · 3 October 1991
Conditions on United States Assistance to the Soviet Union Act of 1991 - Declares that it is U.S. policy that no U.S. assistance should be provided to the Soviet Union, except for humanitarian assistance distributed through nongovernmental organizations. Prohibits U.S. assistance to any government in the Soviet Union which: (1) has not been freely and democratically chosen and is not moving toward a free society and market economy; (2) is providing military or economic assistance to Cuba, Vietnam, Angola, North Korea or any organization in any country which seeks the violent overthrow of a democratically-elected government or which is associated with the communist party of such country; or (3) devotes more than 15 percent of its annual expenditures to military activities, unless the President reports to the Congress that such expenditures are justified by extraordinary defense or security requirements.
United States · United States Congress · 1 October 1991
Immigration Document Fraud Prevention Act of 1991 - Provides for: (1) the replacement of current green cards with new counterfeit-resistant identification cards (which shall not be considered national identity cards) for all permanent resident aliens eligible to work in the United States; (2) a national program to educate employers about their responsibilities under the Immigration and Nationality Act and the uses of such cards; and (3) a demonstration program to determine the feasibility of a computerized telephone worker verification system for employers. Increases immigration fraud penalties. Authorizes FY 1993 and 1994 appropriations for activities under this Act.
United States · United States Congress · 1 October 1991
Improved Immigration Law Enforcement Act of 1991 - Increases FY 1993 personnel levels and funding for the Border Patrol. Provides for inservice training to familiarize Border Patrol personnel with the rights and varied cultural backgrounds of aliens and citizens. Authorizes FY 1993 appropriations. Increases FY 1993 personnel levels in the Wage and Hour Division with the Employment Standards Administration of the Department of Labor, and assigns such additional personnel to areas with high concentrations of undocumented aliens. Increases for FY 1993 the number of Assistant United States Attorney positions, and assigns such additional personnel to prosecute persons who harbor or bring into the United States illegal aliens. Amends the Immigration and Nationality Act to increase penalties for harboring or bringing into the United States aliens for profit. Expresses the sense of the Senate that the Attorney General and the Secretary of State should initiate programs with Mexico and Canada to prevent and prosecute the smuggling of aliens into the United States.
United States · United States Congress · 1 October 1991
Urges the President to call upon the President of the Union of Soviet Socialist Republics to begin negotiations with leaders of Lithuania, Latvia, and Estonia for the prompt withdrawal of Soviet troops from the Baltic States.
United States · United States Congress · 24 September 1991
Emergency Unemployment Compensation Act of 1991 - Title I: Emergency Unemployment Compensation Program - Establishes an emergency unemployment compensation program. Allows any State to enter into and participate in an agreement with the Secretary of Labor (the Secretary) under which the State agency which administers the State unemployment compensation law will make payments of emergency unemployment compensation: (1) to individuals who have exhausted all rights to regular compensation under State law, have no rights to such regular compensation or any additional State or Federal compensation, and are not receiving Canadian compensation; and (2) for any week of unemployment beginning in the individual's eligibility period. Sets forth provisions relating to exhaustion of regular benefits and weekly amount of emergency benefits equal to regular benefits. Requires a State, under such an agreement, to establish an emergency unemployment compensation account with respect to the benefit year of each eligible individual who files an application. Limits benefit payments to not more than the amount in the individual's account. Sets forth formulas for determining the amount in such account. Provides that the applicable limit in such account shall be equal to: (1) ten weeks during a five-percent period (triggered if the adjusted rate of insured unemployment for such week and the immediately perceding 12 weeks is at least five percent; and (2) six weeks for any other period. Sets forth special rules relating to such applicable limits. Requires reduction in such account by the amount of extended benefits received by the individual relating to the same benefit year under the Federal-State Extended Unemployment Compensation Act of 1970. Sets the weekly benefit amount at the amount of regular compensation (including dependents' allowances) payable under the State law to the individual for such week for total unemployment. Provides for determination of periods and applicable triggers. Provides for a minimum period. Provides, in general, that no emergency unemployment compensation shall be payable to any individual under this Act for any week beginning: (1) before the later of October 1, 1991, or the first week following the week in which an agreement under this Act is entered into; or (2) after June 30, 1992. Sets forth transition and reachback provisions for the eligibility of certain individuals for such benefits, as exceptions to such general rule. Provides for payments to States having such agreements for emergency unemployment compensation. Sets forth financing provisions. Requires that funds in the extended unemployment compensation account of the Unemployment Trust Fund be used to make payments to States having agreements under this Act. Authorizes appropriations to the extended unemployment compensation account of sums necessary to pay emergency unemployment compensation payable: (1) under specified provisions for former members of the Armed Forces; and (2) on the basis of certain services performed for nonprofit organizations or governmental entities, to which certain Internal Revenue Code provisions relating to State unemployment compensation law apply. Sets forth provisions relating to fraud and overpayments. Defines the individual eligibility period under this Act. Amends specified Federal law to repeal certain limitations on payment of unemployment compensation to former members of the Armed Forces. Reduces the length of required active duty by reserves for purposes for such payment, if the reservist served on active duty in the Persian Gulf area of operations in connection with Operation Desert Storm. Title II: Collection of Nontax Debts - Amends the Deficit Reduction Act of 1984 to provide for permanent extension of provisions relating to collection of nontax debts owed to Federal agencies. Title III: Guaranteed Student Loans - Amends title IV (Student Assistance) of the Higher Education Act of 1965 (HEA) to revise provisions relating to the Stafford student loan program (including guaranteed student loans and federally-insured student loans). Requires, in the case of such student loan applicants over age 21, that the lender: (1) obtain a credit report; and (2) require a cosigner for such applicants who have adverse credit histories. Allows the lender to charge such applicants for the actual cost of such credit reports, up to $25. Requires the lender to obtain the borrower's driver's license number, if any, at the time of application for such a student loan. Directs eligible institutions to require borrowers of any student loan under HEA to supply the following exit interview information: (1) their expected permanent address after leaving the institution; (2) the name and address of their expected employer; and (3) the name and address of their next of kin. Requires student loan interest-subsidy insurance program agreements to require the lender to obtain the borrower's authorization for entry of judgment against the borrower in the event of default. Provides for wage garnishment for student loan collection. Authorizes a guaranty agency, or the Secretary where appropriate, to garnish the disposable pay of an individual to collect the amount owed or the required repayment, subject to certain conditions. Provides for data matching. Authorizes the Secretary of Education to obtain from Federal agencies specified information relating to an individual for student loan collection purposes. Title IV: Electromagnetic Spectrum Function - Emerging Telecommunications Technologies Act of 1991 - Requires the Secretary of Commerce and the Chairman of the Federal Communications Commission (FCC) to conduct biannual joint electromagnetic spectrum planning meetings with respect to: (1) future spectrum needs and the allocation actions to accommodate those needs; and (2) actions to promote the efficient use of the spectrum. Requires an open process and joint annual reports to the President. Directs the Secretary to submit reports to the President that identify frequency bands that: (1) are allocated on a primary basis for Government use and eligible for licensing pursuant to the Communications Act of 1934 (the Act); (2) are not required for the present or identifiable future Government needs; (3) can be made available for use under the Act for non-Government users; (4) are likely to have significant value for such users; and (5) will not result in excessive costs to the Government. Sets forth criteria for identifying, and recommending for reassignment or sharing, such frequency bands. Requires such reports to make an initial identification of 30MHz of spectrum for immediate reallocation and distribution by the FCC pursuant to competitive bidding procedures, and preliminary and final identifications of additional reallocable frequency bands. Directs the Secretary to convene a private sector advisory committee to: (1) review frequency bands identified in the preliminary report; (2) advise the Secretary with respect to those bands which should be included in the final report; (3) receive public comment on the reports; and (4) prepare and submit to the Secretary and specified congressional committees a report on recommendations for the reform of allocating the spectrum between Government and non-Government users. Directs the President to: (1) withdraw or limit the assignment to a Government station of any frequency recommended in the initial identification report for rellocation; (2) withdraw or limit the assignment to a Government station of any frequency recommended in the final report for reallocation or mixed use; (3) assign or reassign other frequencies to Government stations as necessary to adjust to such withdrawal or limitation of assignments; and (4) publish in the Federal Register a notice and description of such actions taken. Authorizes the President to substitute alternative frequencies in the interests of national security, important Government needs, public health or safety, or Federal financial considerations. Provides that any Government licensee, or non-Government entity operating on behalf of a Government licensee, that is displaced from a frequency pursuant to this Act may be reimbursed not more than the incremental costs it incurs, in such amounts as provided in advance in appropriation Acts, that are directly attributable to the loss of the use of the frequency pursuant to this Act. Authorizes appropriations to affected licensee agencies to cover such costs. Directs the FCC to form a plan to assign the spectrum identified in the initial report pursuant to competitive bidding procedures during FY 1994 through 1996. Directs the FCC to submit to the President a plan for the distribution of the remaining reallocated frequency bands. Authorizes the President to reclaim reallocated frequencies for reassignment to Government stations. Sets forth procedures for reclaiming frequencies. Amends the Act to require the FCC to use competitive bidding for awarding all initial licenses and new construction permits, subject to specified exclusions. Outlines criteria for awarding licenses and permits under competitive bidding procedures. Prohibits licensing by lottery when competitive bidding is required. Title V: Dislocated Workers - Directs the Secretary of Labor to give special consideration to providing services to dislocated workers in the timber industry in the State of Washington, in determining specified programs and activities to be funded under the Job Training Partnership Act in FY 1991 and 1992. Title VI: Deficit Reduction Requirement - Set forth the congressional finding that provisions contained in titles I through V of this Act would lead to a reduction in the deficit. Declares that the Congress designates all direct spending amounts (both increases and decreases) provided by such titles (for all fiscal years) as emergency requirements under specified provisions of the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act). Requires, as a condition for any provisions of this Act to take effect, that the President: (1) make a determination and notify the Congress that this Act would reduce the deficit cumulatively for FY 1991 through 1996; and (2) submits a written designation of all direct spending amounts (both increases and decreases provided by titles I through V of this Act for all fiscal years) as emergency requirements under such specified provisions of the Balanced Budget and Emergency Deficit Control Act of 1985.
United States · United States Congress · 17 September 1991
Designates 1992 as the Year of the Gulf of Mexico. Directs all Federal and State agencies which have responsibility for matters affecting the Gulf to work to increase public awareness regarding the immeasurable value of this resource and current conditions which threaten its aesthetic and economic value.
United States · United States Congress · 16 September 1991
1992 White House Commemorative Coin Act - Directs the Secretary of the Treasury to issue one dollar silver coins emblematic of the White House. Mandates that the total surcharges received from the sale of such coins shall be promptly paid to the White House Endowment Fund to assist its efforts to raise an endowment as a permanent source of support for the White House Collection of fine art and historic furnishings, and for the maintenance of the historic public rooms of the White House.
United States · United States Congress · 16 September 1991
Spousal Savings Act - Amends the Internal Revenue Code to allow up to a $2,000 deduction for retirement savings for an individual whose compensation is less than that of their spouse.
United States · United States Congress · 11 September 1991
Tax Relief and Economic Growth Act of 1991 - Title I: 10 Percent Reduction in Individual Income Tax Rates - Amends the Internal Revenue Code to reduce the income tax rates for all categories (from 15%, 28%, and 31% to 13.5%, 25.2%, and 27.9%, respectively). Title II: Indexing of Amount of Depreciation - Provides a depreciation deduction adjustment for tangible property (other than residential rental property and nonresidential real property) placed in service after 1991. Title III: Indexing of Certain Assets for Purposes of Determining Gain or Loss - Requires indexing, based on the gross national product deflator, of the adjusted basis of certain assets (corporate stock and tangible property that is a capital asset of property used in a trade or business) that have been held for more than one year at the time of sale or other transfer, solely for the purpose of determining gain or loss. Title IV: Provisions Related to Retirement Savings - Removes limitations on the deductibility of contributions to individual retirement plans (IRA) by active participants in employer-maintained plans, thereby restoring the IRA deduction. Increases the maximum IRA deduction and provides an inflation adjustment. Provides exemptions from the ten-percent penalty on early withdrawals from individual retirement plans for: (1) first home purchases; (2) higher education expenses; and (3) financially devastating medical expenses. Title V: 4 Percent Cap on Increases in All Domestic Spending Through 1995 - Amends the Congressional Budget Act of 1974 to revise spending limits to allow a four-percent growth rate in domestic spending from FY 1992 to 1995. Removes the discretionary authority over such spending limits and eliminates the use of maximum deficit amounts. Extends through 1995 the prohibition on the Senate from considering any appropriations bill or resolution that exceeds such spending limits. Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to provide enforcement authority for provisions of this Act and to make conforming amendments. Amends the Congressional Budget Act of 1974 to repeal authority for a pay-as-you-go reconciliation directive in the form of a concurrent resolution in the House of Representatives. Eliminates the use of the current services baseline in the President's budget, the congressional budget, and the Congressional Budget Office report to congressional committees.
United States · United States Congress · 2 August 1991
Intermodal Carriers Competitiveness Act of 1991 - Prohibits a State, political subdivision, or interstate agency of two or more States from adopting or enforcing any law, rule, regulation, or standard relating to interstate or intrastate rates, routes, services, or terms of service of any national intermodal carrier with respect to the provision of surface transportation of property in the State.
United States · United States Congress · 31 July 1991
Economic Growth Act of 1991 - Title I: Investment and Job Creation Incentives - Subtitle A: Reduction in Capital Gains Tax for Individuals - Amends the Internal Revenue Code to allow a capital gains deduction for individuals for assets held from one to three years. Provides special rules for the gain or loss from the sale or exchange of collectibles and sales of interest in partnerships. Disallows such deduction in computing the alternative minimum tax. Revises the formula for determining gain from the dispositions of certain depreciable realty to take into account depreciation adjustments (adjustments allowed or allowable for exhaustion, wear and tear, obsolescence, or certain amortization). Subtitle B: Inflation Adjustment for Investments - Requires indexing, based on the consumer price index, of the adjusted basis of certain assets (corporate stock and tangible property that is a capital asset of property used in a trade or business after April 15, 1991) that have been held for more than one year at the time of sale or other transfer, solely for the purpose of determining gain or loss. Provides for the inflation adjustment treatment of: (1) short sales; (2) regulated investment companies and real estate investment trusts; and (3) partnerships, S corporations, and common trust funds. Prohibits gain from the sale or other disposition of an indexed asset from being taken into account under the limitation on investment interest. Subtitle C: Enterprise Zones - Part I: Designation - Authorizes the Secretary of Housing and Urban Development (Secretary) to designate enterprise zones for purposes of providing tax and regulatory relief and improving local services. Limits choices to areas nominated by States and local governments. Limits the total number of areas that may be designated, and the time period of the designation. Authorizes the Secretary to designate a zone only if the area meets certain locational, demographic, unemployment, and poverty criteria. Requires nominating local governments, as a condition of the Secretary's designation, to agree in writing to follow a course of action that may include reducing tax rates, improving local services, simplifying or streamlining regulation of business, and providing job training to area residents. Describes areas to which the Secretary must give preference in selecting areas for designation. Requires the Secretary to report to the Congress every two years on the effects of such enterprise zones' designation in accomplishing the purposes of this Act. Part II: Federal Income Tax Incentives - Allows a nonrefundable income tax credit to enterprise zone employees for five percent of any wages earned as do not exceed a specified amount. Phases out such credit. Provides for the nonrecognition of capital gain on the sale of enterprise zone property. Allows a taxpayer a deduction on the aggregate amount paid for the purchase of enterprise stock on its original issue by a qualified issuer. Requires any gain from the disposition of the stock to be treated as ordinary income. Excludes enterprise zone capital gains from income computation of alternative minimum taxes. Part III: Regulatory Flexibility - Amends Federal law to revise the definition of "small entity" for purposes of the analysis of regulatory functions to include qualified business, government, and nonprofit enterprises operating within enterprise zones. Authorizes Federal agencies, upon request by a designating government, to waive or modify rules and regulations pertaining to the implementation of projects or activities within an enterprise zone. Requires agencies to approve the request if the resulting benefits of job creation, community development, or economic revitalization outweigh the public interest in retaining the rule unchanged. Disallows waiver or modification of a rule that would directly violate a statutory requirement or present a danger to the public health and safety. Part IV: Establishment of Foreign-Trade Zones in Enterprise Zones - Requires the Foreign-Trade Zone Board to consider on a priority basis and to expedite the processing of applications for the establishment of foreign-trade zones within enterprise zones. Requires the Secretary of the Treasury to give priority to, and expedite applications for, the establishment of ports of entry necessary to establish such zones. Part V: Repeal of Title VII of the Housing and Community Development Act of 1987 - Repeals title VII (enterprise zone development) of the Housing and Community Development Act of 1987. Subtitle D: Research and Experimentation Credit Made Permanent - Makes permanent the tax credit for increasing research activities and the tax credit for clinical testing expenses. Title II: Savings Incentives - Allows individuals to establish individual retirement plus accounts with tax treatment similar to that for individual retirement plans. Makes contributions to such accounts nondeductible. Allows existing individual retirement accounts (IRA) to be rolled over into individual retirement plus accounts with payment of tax on the amount rolled over for which a deduction was once allowable, but no tax when withdrawn. Title III: Homeownership Incentives - Subtitle A: First-Time Homebuyers - Allows a tax credit for the first-time purchase of a principal residence by individuals with incomes of $31,000 or less (phased-out to incomes of up to $41,000). Limits such credit to $1,000. Subtitle B: Penalty-Free IRA Plus Withdrawal for Home Purchase, Higher Education, and Health Costs - Allows penalty-free distributions from IRA Plus accounts of up to 25 percent of the account limit for: (1) first-time homebuyers; (2) medical expenses; and (3) higher education expenses. Title IV: Work Incentives - Subtitle A: Reduction in Social Security Penalty on Working Elderly - Amends title II of the Social Security Act (Federal Old-Age, Survivors, and Disability Insurance Benefits) to raise the earnings limit for retirees. Appropriates to each payor fund amounts equivalent to the aggregate increase in social security benefits payable from such fund which is attributable to such amendment. Directs the Secretary of Health and Human Services to study during 1997 whether further amendments relating to deductions on account of work and the exempt amount under the earnings limit are necessary or appropriate. Subtitle B: Economic Growth Dividend - Requires any economic growth dividend (as determined by the Secretary of the Treasury) to be used to increase the personal exemption amount. Requires, after 1995, all revenues resulting from real growth in the gross national product greater than three percent to fund an increased personal exemption. Requires, for fiscal years beginning on or after October 1, 1992, and before October 1, 1995, that 50 percent of such dividend be used to increase the personal exemption amount and the other 50 percent be used to make a downward adjustment in the maximum deficit amount.
United States · United States Congress · 31 July 1991
Tax Fairness and Accountability Act of 1991 - Amends the Congressional Budget Act of 1974 to require any legislation that increases the tax rate, the tax base, or the amount of income subject to tax, or decreases a deduction, exclusion, or credit to be approved in the House of Representatives and the Senate by an affirmative vote of three-fifths of its Members.
United States · United States Congress · 31 July 1991
Establishes a Joint Committee on the Organization of the Congress to: (1) make a full and complete study of the organization and operation of the Congress; and (2) recommend improvements in such organization and operation with a view toward strengthening its effectiveness, simplifying its operations, improving its relationships with other branches of the Government, and improving the orderly consideration of legislation. Requires a report to the Senate and the House of Representatives not later than the adjournment sine die of the 102d Congress.
United States · United States Congress · 24 July 1991
Toxic Cleanup Equity and Acceleration Act of 1991 - Amends the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 to absolve municipalities or other persons from liability to any person other than the United States for claims of contribution or other response costs or damages related to the generation or transportation, or arrangement for the transportation, treatment, or disposal of municipal solid waste or sewage sludge unless there is a basis for liability under provisions governing owners or operators. Prohibits the President from initiating or maintaining an action against any person (other than owners or operators) in the absence of exceptional circumstances. Provides that exceptional circumstances exist where the President obtains evidence that: (1) the release of hazardous substances on which liability is based is not that ordinarily found in municipal solid waste or sewage sludge and the hazardous substances were derived from a commercial, institutional, or industrial process or activity; (2) the total contribution to the site of hazardous substances from such activities is insignificant in terms of volume and toxicity when compared to the volume and toxicity of the municipal solid waste and sewage sludge; or (3) absent the contribution of such substances, the contribution of hazardous substances from the municipal solid waste and sewage sludge would be a significant cause of the release that will result in the response action. Authorizes the President, when the release involves trash from commercial, institutional, or industrial sources, to require persons handling such materials to provide evidence that the general composition and toxicity of the trash are similar to those of waste generated by households. Authorizes a municipality, whenever an administrative or judicial action is brought against the municipality for acts or omissions concerning the handling of municipal solid waste or sewage sludge, to request the President to settle the municipality's potential liability for response costs or damages to natural resources. Prohibits an action from being commenced or pursued during the period the President is considering the settlement request. Limits permissible reasons to fail to reach a settlement to one or more of the following: (1) the settlement offer from the municipality does not meet the cost allocation criteria; (2) the municipality refuses to agree to settlement terms required in consent decrees; or (3) insufficient information exists to permit a cost allocation. Provides that if the President completes a settlement with a party other than the municipality requesting a settlement, such settlement creates a rebuttable presumption that the President cannot invoke insufficient information as a reason for failing to settle with the municipality concerning matters addressed in the other party's settlement. Provides that settlements shall: (1) require the municipality to pay for costs based on the quantity of hazardous constituents in municipal solid waste and sewage sludge, subject to a certain condition; (2) limit a municipality's payments if such payments would force a municipality to dissolve, declare bankruptcy, or default on debt obligations; and (3) be reached even in the event that a municipality may be liable for response costs or damages in other actions. Requires the President to provide a covenant not to sue with respect to the facility concerned to any municipality which has entered into a settlement. Directs the President to prepare a nonbinding preliminary allocation of responsibility (based on the quantity of hazardous constituents in municipal solid waste and sewage sludge) upon the request of a municipality. Applies this Act to all administrative or judicial actions commenced before this Act's effective date, unless a final court judgement has been rendered or a court-approved settlement agreement has been reached.
United States · United States Congress · 23 July 1991
Expresses the sense of the House of Representatives that the people of the United States should recognize: (1) the tenth anniversary of "An Artistic Discovery" (the Congressional High School Art Competition); and (2) its success in encouraging the creative endeavors of our Nation's young artists and forging strong working relationships among the Congress, businesses, and the arts community towards the ultimate goal of providing opportunities for high school students to express their artistic talents.
United States · United States Congress · 16 July 1991
Juveniles in Drug Crime Prevention Act of 1991 - Amends the Controlled Substances Act to increase prison sentences and bar release for individuals who: (1) sell illegal drugs to persons under age 18; or (2) employ persons under age 18 in drug trafficking activities.
United States · United States Congress · 16 July 1991
Workers' Political Rights Act of 1991 - Amends the Federal Election Campaign Act of 1971 to permit a labor organization to make political communications and establish and solicit contributions for a separate segregated political fund if it provides the employees it represents with written notification of specified information.
United States · United States Congress · 16 July 1991
Three-Time Loser Drug Act of 1991 - Mandates life imprisonment without release for a third conviction for a felony drug offense, crime of violence, or any combination thereof. (Current law provides such penalty for a third conviction for a felony drug offense.)
United States · United States Congress · 16 July 1991
Drive-By-Shooting Prevention Act of 1991 - Amends the Federal criminal code to establish penalties to be imposed against any individual who, in furtherance or to escape detection of a major drug offense, with intent to intimidate, harass, injure, or maim, fires a weapon into a group of two or more people causing: (1) grave risk to human life (a fine and up to 25 years' imprisonment); and (2) death (a fine, life imprisonment, or, in a case of first degree murder, a sentence of death).
United States · United States Congress · 11 July 1991
Amends the Internal Revenue Code to repeal the Presidential Election Campaign Fund, the Presidential Primary Matching Payment Account, and the tax checkoff for such Fund. Provides for the remaining balances in such Fund and Account to be deposited into the Treasury.
United States · United States Congress · 11 July 1991
Expresses the sense of the House of Representatives that the President should establish a bipartisan commission to investigate the operation of and complaints regarding, the U.S. Postal Service.
United States · United States Congress · 27 June 1991
Earthquake Hazard Reduction Amendments Act - Amends the Earthquake Hazards Reduction Act of 1977 to mandate identification of earthquake-prone States. Establishes the Earthquake Loss Mitigation Advisory Committee. Requires development of comprehensive earthquake loss-reduction criteria for State and local land use and management ordinances, building codes, and other measures. Requires that a percentage of the annual earthquake insurance premiums collected under the Primary Insurance program enacted by this Act be deposited in the Self-Sustaining Mitigation Fund to support specified hazard reduction activities. Requires the Director to support public education programs. Provides for assistance, to the extent provided for in appropriations Acts, to States which are in compliance with the loss-reduction criteria of this Act to support development and implementation of mitigation plans. Prohibits making, increasing, extending, or renewing any federally-related mortgage loan secured by: (1) residential property in an earthquake-prone State unless the property is covered by earthquake insurance coverage under this Act or equivalent private insurance; or (2) improved real estate or a mobile home located in an earthquake-prone State if the State is not in compliance with the loss-reduction criteria of this Act and the property does not meet minimum mitigation criteria. Establishes the Primary Insurance Program against loss from any earthquake. Requires the Director to arrange for participation, on other than a risk-sharing basis, by private insurers, insurance agents and brokers, insurance adjustment organizations, and others. Mandates development of a plan of operation for the Insurance Fund and the Reinsurance Fund. Limits Program coverage to residential property in earthquake-prone States. Establishes an independent advisory committee in the executive branch to be known as the Earthquake Insurance and Reinsurance Advisory Committee. Establishes in the Treasury the Residential Property Insurance Fund to carry out the Primary Insurance Program. Credits to the Insurance Fund premiums received by the Program. Requires, if gross reimbursements to private insurers exceeds amounts in the Insurance Fund, loans from the industry for ten percent of the additional losses, with the remaining amounts borrowed from the Treasury and backed by the full faith and credit of the United States. Requires the Director to make reinsurance and excess reinsurance available to private insurers participating in the Program and their reinsurers. Provides for the excess reinsurance liability of the insurance industry and the Federal Government. Specifies the lines of insurance for which reinsurance coverage must be provided. Establishes in the Treasury the Reinsurance Fund to carry out the excess loss reinsurance program. Credits to the Fund any reinsurance premiums received under the excess loss reinsurance program and amounts borrowed from the Treasury under this Act. Requires the Director, to the extent that the Reinsurance Fund is insufficient to pay claims and expenses, to issue to the Secretary of the Treasury obligations to cover the insufficiency.
United States · United States Congress · 26 June 1991
Religious Freedom Restoration Act of 1991 - Prohibits any agency, department, or official of the United States or any State (the government) from burdening a person's exercise of religion even if the burden results from a rule of general applicability, except that the government may burden a person's exercise of religion only if it demonstrates that application of the burden to the person: (1) is essential to further a compelling governmental interest; and (2) is the least restrictive means of furthering that compelling governmental interest. Sets forth provisions pertaining to judicial relief, attorney's fees, and applicability.
United States · United States Congress · 26 June 1991
World Cup USA 1994 Commemorative Coin Act - Directs the Secretary of the Treasury to issue a specified number of five-dollar gold coins, one-dollar silver coins, and half-dollar clad coins in commemoration of the 1994 World Cup and the unique appeal of soccer. Sets forth certain features of such coins and provides for their design, issuance, and sale. Requires that all sales include a surcharge of $35 per coin for the five-dollar coins, $7 per coin for the one-dollar coins, and $1 per coin for the half-dollar coins. Requires that all surcharges be paid to the Organizing Committee to organize and stage the 1994 World Cup. Requires that ten percent of such funds shall be made available through the U.S. Soccer Federation Foundation, Inc., for distribution to institutions for scholastic scholarships to qualified students.
United States · United States Congress · 26 June 1991
Constitutional Amendment - Requires the Congress and the President, prior to each fiscal year, to agree on an estimate of total receipts (except those derived from borrowing) for that fiscal year by enactment of a law devoted solely to that subject. Prohibits outlays for that year (except those for repayment of debt principal) from exceeding this amount unless the Congress, by a three-fifths roll call vote of each House, authorizes a specific excess of outlays over receipts. Requires a three-fifths roll call vote of each House to increase the public debt. Directs the President to submit a balanced budget to the Congress. Requires the approval of a majority of the total membership of each House by roll call vote before any bill to increase revenue may become law. Waives these provisions when a declaration of war is in effect. Makes this article effective beginning with FY 1995 or with the second fiscal year after its ratification, whichever is later.
United States · United States Congress · 25 June 1991
Toxic Pollution Responsibility Act of 1991 - Amends the Comprehensive Environmental Response, Compensation, and Liability Act to absolve municipalities or persons that generate or transport municipal solid waste from liability under such Act.
United States · United States Congress · 19 June 1991
Medicare Physician Regulatory Relief Amendments of 1991 - Amends title XVIII (Medicare) of the Social Security Act to: (1) prohibit the denial of physician claims because of patient failure to complete Medicare secondary payer questionnaires; (2) prohibit carriers from using extrapolation to recover the amounts they reimbursed physicians for claims for which Medicare disallows payment, if the physician requests that each such claim be individually identified; (3) prohibit the imposition of specified user fees on physicians; (4) require consideration of physician comments in annual carrier performance reviews; (5) allow individuals (including physicians) to file administrative appeals when they have suffered damages as a result of the failure of a carrier to carry out Medicare policies; and (6) require review of medical necessity denials by physicians in the same medical specialty as the physician providing the service. Amends the Medicare and Medicaid (title XIX of the Social Security Act) programs to permit the reimbursement of a patient's regular physician for services provided by another physician who covers for the regular physician under contractual arrangements. Amends title XI of the Social Security Act to repeal the peer review requirement for certain surgical procedures.
United States · United States Congress · 13 June 1991
Spending Priority Reform Act of 1991 - Expresses the sense of the Congress that any money returned to the Treasury as a result of this Act should be deposited in the General Fund of the Treasury to be applied against servicing the national debt. Title I: Interior Appropriations - Rescinds unauthorized FY 1991 appropriations to the Department of the Interior for: (1) certain National Park Service studies; (2) projects for historic landmarks; and (3) grants for miscellaneous local projects. Title II: Commerce, Justice, State Appropriations - Rescinds unauthorized FY 1991 appropriations to the National Oceanic and Atmospheric Administration for: (1) a specified fresh-water fish hatchery; (2) a certain seafood consumer center in Oregon; (3) a project for fish oil research; (4) special area management planning in Charleston, South Carolina; and (5) the purchase of a research vessel for the University of Massachusetts. Amends the Small Business Act to repeal the authorization for a tree planting program. Rescinds unauthorized FY 1991 appropriations to the Small Business Administration for such program and for direct grants for miscellaneous projects. Title III: Treasury, Postal Service, and General Government Appropriations - Rescinds unauthorized FY 1991 appropriations to the General Services Administration for certain projects funded through the Federal Buildings Fund. Title IV: Agriculture Appropriations - Rescinds unauthorized FY 1991 appropriations to the Department of Agriculture for certain special research grants and the rural development grant for the restoration of the birthplace of Lawrence Welk or the construction, alteration, or repair of a Lawrence Welk museum. Title V: Transportation Appropriations - Rescinds unauthorized FY 1991 appropriations to the Department of Transportation for specified Federal Highway Administration demonstration projects. Title VI: Housing and Urban Development Appropriations - Rescinds unauthorized FY 1991 appropriations to the Department of Housing and Urban Development for certain housing projects. Title VII: Defense Appropriations - Rescinds unauthorized FY 1991 appropriations made under the Department of Defense Appropriations Act, 1991, for certain universities and certain miscellaneous projects. Title VIII: Foreign Operations Appropriations - Rescinds unauthorized FY 1991 appropriations for a specified grant relating to foreign development and development assistance made to a university. Title IX: Legislative Branch Appropriations - Rescinds unauthorized appropriations to study the location for a new staff gymnasium for the House of Representatives. Title X: Supplemental Appropriations (Public Law 102-27) - Rescinds unauthorized appropriations made under the Dire Emergency Supplemental Appropriations for Consequences of Operation Desert Shield/Desert Storm, Food Stamps, Unemployment Compensation Administration, Veterans Compensation and Pensions, and Other Urgent Needs Act of 1991 for: (1) the service life extension program for the U.S.S. Kennedy at the Philadelphia Naval Shipyard; and (2) the costs of establishing a Center for Commerce and Industrial Expansion at Loyola University of Chicago.
United States · United States Congress · 10 June 1991
Retirement Equity Act of 1991 - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to remove the limitation on the amount of outside income which a beneficiary may earn without incurring a reduction in benefits. Amends the Internal Revenue Code to repeal the taxation of social security benefits and tier I railroad retirement benefits. Prohibits the imposition of social security taxes on the wages or self-employment income of individuals aged 70 and over.
![Official portrait of Rep. Dreier, David [R-CA-26]](https://www.congress.gov/img/member/d000492_200.jpg)