United States · United States Congress · 20 July 1999
Apollo Exploration Award Act of 1999 - Expresses the sense of Congress that the American people should provide a fitting and tangible tribute to each of the astronauts of the Apollo program to recognize and commemorate their bravery, substantial scientific and technical accomplishments, and unique contributions to American and world history. Requires the Administrator of the National Aeronautics and Space Administration to design and present an Apollo Exploration Award, commemorating the accomplishments of the astronauts who flew in the Apollo program. Requires the award to make a lunar rock sample its central feature. Specifies award recipients. Prohibits: (1) the use of the award for monetary gain or profit; or (2) its transfer other than to a family member of the original recipient or by inheritance. Provides for: (1) recall of a lunar sample contained in the award if the Administrator determines that such sample is required for scientific purposes; (2) prompt return of the sample to its owner when it is no longer required; and (3) replacement of the sample with a substantially equivalent one if the Administrator determines that it will not be promptly returned in its entirety and without substantial degradation.
United States · United States Congress · 20 July 1999
Amends the Agricultural Market Transition Act to reduce quota peanut price support levels through crop year 2001 and make nonrecourse loans available to all peanut producers at 85 percent of estimated market value as of crop year 2002. Amends the Agricultural Adjustment Act of 1938 to eliminate peanut quotas as of crop year 2002. Amends the National School Lunch Act to authorize the purchase at world market price of additional (excess of poundage quota) peanuts for the school lunch and other specified food and nutrition programs. States that such peanuts shall not be considered domestic edible use peanuts under the Agricultural Adjustment Act of 1938 or the Agricultural Market Transition Act.
United States · United States Congress · 20 July 1999
Requires the U.S. Postal Service to establish a special rate of postage for first-class mail that is equal to the regular rate plus a differential of not to exceed 25 percent to be offered as an alternative that patrons may use voluntarily to contribute to funding for prostate cancer research. Requires the Service to pay 70 percent of the amounts attributable to such differential to the National Institutes of Health and 30 percent to the Department of Defense. Requires the Postmaster General to include in each annual report to the Board of Governors information concerning the operation of this Act. Terminates this Act two years after the date on which such stamps are first made available to the public.
United States · United States Congress · 20 July 1999
Commends President Glafcos Clerides of Cyprus for his decision to cancel the deployment of the S-300 antiaircraft missiles in Cyprus. Urges the President of the United States to use the influence of the U.S. Government to ensure full compliance with the call of the Group of Eight (G-8) leaders and United Nations (UN) Security Council Resolution 1250 for comprehensive negotiations, without preconditions, in the autumn of 1999. Declares that Congress believes that any solution must be based on all relevant UN National Security Council Resolutions, including Resolution 1217.
United States · United States Congress · 19 July 1999
Federal Prison Industries Competition in Contracting Act of 1999 - Amends the Federal criminal code to replace provisions regarding the purchase of prison-made products by Federal departments with provisions establishing a Government-wide procurement policy relating to purchases from Federal Prison Industries (FPI). Provides that: (1) when a procurement activity of a Federal department or agency has a requirement for a specific product or service (product) that is authorized to be offered for sale by FPI and is listed in a catalog of FPI products, such activity shall solicit an offer from FPI if the purchase is expected to be in excess of the micro-purchase threshold; and (2) a contract award for such product or service shall be made using competitive procedures, except where FPI cannot expect to receive the contract award on a competitive basis and that award is necessary to maintain work opportunities to prevent circumstances expected to significantly endanger penal or correctional facility administration. Requires a contract to be awarded to FPI if the contracting officer determines that: (1) the prison-made product will meet the requirements of the procurement activity; (2) timely performance can be reasonably expected; and (3) the contract price does not exceed a current market price. Sets forth provisions regarding determinations by the Attorney General, competitive offers from FPI, performance by FPI, finality of the contracting officer's decision, reporting of purchases, and publication, maintenance, and revision of the catalog. (Sec. 3) Modifies provisions regarding: (1) FPI administration to require that a decision to authorize FPI to offer a new specific product or to expand the production of an existing product be made by its board of directors, in conformance with specified requirements; and (2) an analysis of the probable impact of a proposed expansion of inmate-work activities by FPI on private sector firms and their non-inmate workers whenever FPI proposes to authorize the sale of a new specific product or service or to expand production of a current product or service. Requires such analysis to identify and consider specified factors, such as whether: (1) the specific product is an import-sensitive product; and (2) authorizing the production of the new product or performance of a new service will provide inmates with the maximum opportunity to acquire knowledge and skill in trades and occupations that will provide them with a means of earning a livelihood upon release. Prohibits the board of directors from approving a proposal for inmates to provide a service in which an inmate worker has access to: (1) personal or financial information about individual private citizens, including information relating to such person's real property, however described, without giving prior notice to such persons; or (2) data that is classified, or that will become classified after being merged with other data. Sets forth public comment requirements. Requires that the board of directors: (1) solicit comments on the required analysis from trade associations representing vendors and labor unions representing private sector workers who could reasonably be expected to be affected by approval of the proposal; and (2) be provided copies of all comments received on the expansion proposal. Authorizes the Chief Operating Officer of FPI, based on the comments received on the initial expansion proposal, to provide the board a revised expansion proposal. Makes such revised proposal subject to public comment requirements of this Act if it provides for expansion of inmate work opportunities in an industry different from that initially proposed. (Sec. 4) Prohibits FPI from offering products or services as a subcontractor or supplier to a private for-profit business concern, notwithstanding that the product or service being furnished by such concern will ultimately be supplied to the U.S. Government, the government of the District of Columbia, an agency of a State government or any political subdivision thereof, or an eligible not-for-profit organization. (Sec. 5) Amends the Federal criminal code to require that wages earned by an inmate worker of FPI be paid in the name of such worker, and that deductions aggregating to not more than 80 percent of gross wages be taken from the wages due for: (1) applicable taxes; (2) payment of fines and restitution pursuant to court order; (3) payment of additional restitution for victims of the inmate's crimes (at a rate not less than ten percent of gross wages); (4) allocations for support of the inmate's family pursuant to statute, court order, or agreement with the inmate; (5) allocations to a fund in the inmate's name to facilitate such inmate's assimilation into society, payable at the conclusion of incarceration; and (6) such other deductions as may be specified by the Director of the Bureau of Prisons. (Sec. 6) Amends the code to require that not less than 20 percent of the gross profits of the corporation at the end of each fiscal year be allocated to fund vocational training for inmates without regard to the type of work activities to which they are assigned. (Sec. 7) Revises requirements for reporting by the board to Congress to: (1) include additional information within its annual reports, such as certain analyses of sales and purchases and of the inmate workforce, and data concerning employment obtained by released inmates; and (2) require that copies of such reports be made available to the public at a price not exceeding the cost of printing. (Sec. 9) Sets forth provisions regarding revisions to the Government-wide Federal Acquisition Regulation to implement this Act, including requirements of public participation.
United States · United States Congress · 15 July 1999
Authorizes appropriations for FY 2000 for the construction of a U.S. embassy in Jerusalem, Israel. Prohibits the United States from operating a U.S. consulate in Jerusalem unless it is under the supervision of the U.S. Ambassador to Israel. Requires any official U.S. Government document which lists countries and their capital cities to identify Jerusalem as the capital of Israel. Declares that, for purposes of registration of birth, certification of nationality, or issuance of a passport of a U.S. citizen born in the city of Jerusalem, the Secretary of State shall, upon the citizen's request, record the place of birth as Israel.
United States · United States Congress · 15 July 1999
Folic Acid Promotion and Birth Defects Prevention Act of 1999 - Amends the Public Health Service Act to require the Secretary of Health and Human Services, acting through the Director of the Centers for Disease Control and Prevention, to carry out a program, directly or through grants or contracts, for professional and public education and training, research, and epidemiological activities regarding folic acid and birth defects. Authorizes appropriations.
United States · United States Congress · 15 July 1999
Expresses support for the May 5, 1999, agreement between the Republic of Indonesia and the Portuguese Republic on the question of the independence of East Timor. Expresses concern about the escalating violence in East Timor. Urges the Indonesian Government to guarantee the protection of United Nations (UN) staff members assisting in the preparation of the referendum and demands that the Indonesian Government ensure that the vote is carried out in a secure atmosphere by: (1) ceasing Indonesian military and police support for paramilitary forces; (2) disarming paramilitary units in fulfillment of its responsibilities under the terms of the May 5 agreement; (3) opening access to East Timor to independent international monitors, observers, and relief workers; and (4) allowing the return of exiled East Timorese and securing their safety. Endorses the purpose of the UN Assistance Mission in East Timor to carry out a free and fair vote. Encourages the Administration to support UN action to secure UN personnel and to better supervise the vote.
United States · United States Congress · 14 July 1999
Credit for Voluntary Actions Act - Authorizes the President to enter into legally binding voluntary action agreements with any person under which the United States agrees to provide greenhouse gas reduction credit usable beginning in the compliance period (during which a domestic greenhouse gas regulatory statute is in effect) if such person reduces greenhouse gas emissions or sequesters carbon before the end of the credit period. Defines the credit period as: (1) the period of January 1, 1999, through the earlier of the day before the compliance period begins or the end of the ninth calendar year beginning after enactment of this Act; or (2) a different period determined under extension or adjustment provisions of this Act. (Sec. 5) Requires a participant to receive greenhouse gas reduction credit under such an agreement if such participant takes an action that: (1) reduces such emissions or sequesters carbon before the end of the credit period; and (2) will result in an addition to the U.S. quantified emission limitation during the credit period. Authorizes agreements to entitle a participant to receive credit for a reduction or sequestration that is not creditable under such requirements and is for a project accepted before December 31, 2000, under the U.S. Initiative for Joint Implementation, financing for which was provided or construction of which was commenced before such date. Limits the period in which credit may be earned to the earlier of the earliest date on which credit may be earned for a reduction, sequestration, or comparable project under a congressionally authorized domestic greenhouse gas regulatory statute or the end of the credit period. Grants a participant credit if, during the credit period, the participant's aggregate greenhouse gas emissions from domestic sources covered by the agreement are less than the sum of the participant's annual source baselines during such period. Treats the amount by which the aggregate net carbon sequestration for such period in a participant's domestic carbon reservoirs exceeds the sum of the annual reservoir baselines for such period as an emission reduction. Sets forth circumstances under which a participant is entitled to receive one ton of reduction credit for reductions or sequestration for 1991 through 1998. Authorizes an extension of the period during which credit may be earned if the Congress so permits by law. Requires the President to report the cumulative balance of emissions credits potentially earned under all agreements annually to Congress and notify Congress of a determination that such balance has reached or exceeded 365 million. Entitles participants, at the end of the credit period, to one ton of reduction credit for each creditable ton. Bars credits for the reduction of certain greenhouse gases used in automatic fire suppression systems. (Sec. 6) Establishes annual source or reservoir baselines for the years in the credit period equal to a participant's average annual greenhouse gas emissions from domestic sources or average level of carbon stocks in reservoirs during a three-year base period ending with this Act's enactment date, with specified adjustments. Provides for alternative base periods if data is unavailable or unrepresentative. Authorizes participants to elect a base period earlier than the one prescribed by this Act (excluding years earlier than 1990) to reflect voluntary reductions made before that period. Provides for adjustment of the period during which credit may be earned if an election is made for a base period earlier than 1996. (Sec. 7) Requires agreements to cover all greenhouse gas sources that a participant owns on the date on which an agreement is entered into. Permits agreements to exclude small or diverse sources where the emissions represent a de minimis percentage of the participant's total emissions. Defines a participant's annual baseline as the product of its baseline emissions, economic change factor (ratio of product output during the year and average annual output during the base period), and the Gross Domestic Product (GDP) adjustment factor (difference between 100 and the percentage by which the U.S. GDP has increased since the base period). Authorizes coverage for other owned sources and reservoirs. (Sec. 8) Establishes reporting, measurement, and verification procedures and requires public availability of participants' reports. (Sec. 9) Permits the President to enter into agreements with participants that manufacture or construct for sale to end-users equipment or facilities that emit greenhouse gases and adopt end use efficiency technologies. Sets forth provisions regarding the emissions baselines and calculation of reduction credits for such participants. Authorizes participants that manufacture automobiles to enter into agreements under this section. (Sec. 10) Requires agreements to entitle participants to receive reduction credit for permanent protection of carbon stocks in mature primary forests, reforestation and afforestation, and improved forest carbon stock management in forests that have merchantable timber. Sets forth provisions for the calculation of credits under this section. Makes eligible to participate in the program established by this section: (1) private lands and lands that are transferred into permanent protection under State or Federal jurisdiction during the credit period; and (2) mature primary forests and lands on which reforestation and afforestation is initiated during the credit period. Sets forth additional requirements for eligible forests. Limits carbon stock increase credits to 20 percent of all credits allocated under this Act. Sets forth requirements for monitoring and reporting with respect to carbon stocks. (Sec. 11) Permits participants to purchase credit from and sell credit to other participants and sell credit to non-participants. Authorizes pooling arrangements under which a group of participants acts as a single participant for purposes of entering into an agreement. (Sec. 12) Requires agreements to provide that: (1) credit earned under an agreement shall be provided in addition to any otherwise available authorizations of the participant to emit greenhouse gases during the compliance period under a domestic statute; and (2) if the allocation of authorizations under such statute is based on the level of a participant's emissions in a historic period later than the participant's base period under the agreement, any credit to which the participant was entitled during such historic period shall be added back to the participant's emissions level for such period.
United States · United States Congress · 13 July 1999
Open Space Preservation Act of 1999 - Amends the Internal Revenue Code to exclude from gross income the gain from the sale or exchange of farmland if there is a covenant prohibiting any use other than as farmland. Excludes from the gross estate the value of farmland if there is a covenant prohibiting any use other than as farmland.
United States · United States Congress · 13 July 1999
Cardiac Arrest Survival Act of 1999 - Amends the Public Health Service Act to direct the Secretary of Health and Human Services to: (1) assist in providing for an improvement in the survival rates of individuals who experience cardiac arrest in Federal buildings by publishing in the Federal Register for public comment recommendations with respect to placing automatic external defibrillators in such buildings; and (2) assist Federal agencies in implementing programs for such placement. Requires the Secretary to determine criteria for: (1) the selection of the Federal public buildings in which defibrillators should be placed; (2) defibrillator maintenance; and (3) the coordination of the use of the defibrillators in public buildings with emergency medical services providers for the geographic areas in which the buildings are located. Provides that any person who provides emergency medical care through the use of a defibrillator, any person who maintained, tested, or provided training in the use of the device, any physician who provided medical oversight of the device, and the person who acquired the device (if specified conditions have been met) is immune from civil liability for any personal injury or wrongful death resulting from the provision of such care, unless the person engaged in gross negligence or willful or wanton misconduct under the applicable circumstances.
United States · United States Congress · 13 July 1999
Financial Freedom Act of 1999 - Title I: Broad-Based Tax Relief - Subtitle A: 10-Percent Reduction in Individual Income Tax Rates - Amends the Internal Revenue Code (IRC) to provide for the phase-in of a ten percent individual income tax rate. Subtitle B: Marriage Penalty Tax Relief - Phases-in a standard deduction on a joint (married) return equal to twice the deduction of a single (not married) return. (Sec. 112) Makes the modified adjusted gross income limitation applicable in determining the deduction for interest on educational loans on a joint return double the limit of a single return. (Sec. 113) Raises from $100,000 (currently applicable to any filing status) to $160,000 (in the case of a joint return) the adjusted gross income limit applicable to rollovers from regular IRAs to Roth IRAs. Subtitle C: Repeal of Alternative Minimum Tax on Individuals - Phases-in a repeal of the alternative minimum tax for individuals. Title II: Relief from Taxation on Savings and Investments - Excludes from gross income a limited amount of dividends and interest otherwise includible in gross income. (Sec. 202) Reduces the individual capital gains tax rate. (Sec. 203) Applies the capital gains tax rates to capital gains of designated settlement funds. (Sec. 204) Provides, with respect to exclusion of gain from the sale of a principal residence, for the suspension of the five-year ownership and use requirement during the time that a member (or spouse) of the uniformed services or Foreign Service is on qualified official extended duty (as defined by this Act). (Sec. 205) Treats certain dealer derivative financial instruments, hedging transactions, and supplies as ordinary assets. (Sec. 206) Revises provisions concerning the worthless securities of financial institutions. Title III: Incentives for Business Investment and Job Creation - Phases-in a corporate capital gains tax rate reduction. (Sec. 302) Phases- in a repeal of the alternative minimum tax on corporations. Repeals the 90 percent limitation on the utilization of the foreign tax credit. Title IV: Education Savings Incentives - Renames education individual retirement accounts education savings accounts. Increases to $2,000 the maximum annual contribution allowed to such accounts. Permits tax-free expenditures from such accounts for elementary and secondary education expenses required for attendance at a public, private, or religious school, or for homeschooling that meets State requirements. Waives certain age limitations in cases of children with special needs. Permits corporations to contribute to such accounts. (Sec. 402) Permits private educational institutions to maintain qualified tuition programs which are comparable to qualified State tuition programs. Excludes qualified distributions from such accounts from gross income. (Sec. 403) Excludes from gross income certain amounts received under the National Health Corps Scholarship Program, the Armed Forces Health Professions Scholarship and Financial Assistance Program, the National Institutes of Health Undergraduate Scholarship Program, or any similar State program. (Sec. 404) Increases the amount by which certain governmental bonds used to finance public school capital expenditures may be exempted from specified arbitrage bond provisions. (Sec. 405) Modifies arbitrage rebate rules applicable to public school construction bonds. (Sec. 406) Repeals the 60-month limitation period on the allowance of the interest deduction on loans for higher education expenses. Title V: Health Care Provisions - Phases-in a 100 percent deduction (for both itemizers and nonitemizers) for the health and long- term care insurance costs of individuals not participating in employer-subsidized health plans. (Sec. 502) Permits offering long-term care insurance under cafeteria plans and flexible spending arrangements. (Sec. 503) Revises medical savings accounts provisions to: (1) repeal the limitation on the number of accounts; (2) make all employers (currently limited to small employers) eligible to offer accounts; (3) increase contribution deduction amounts; (4) permit employer and employee contributions; (5) reduce high deductible health plan deductibles; and (6) permit accounts to be offered under cafeteria plans. (Sec. 504) Permits a taxpayer an additional exemption for certain elderly family members who need long-term care and who reside with the taxpayer. (Sec. 505) Expands the time frame for human clinical trials qualifying for the orphan drug credit. (Sec. 506) Adds to the list of taxable vaccines any conjugate vaccine of streptococcus pneumoniae. Title VI: Estate Tax Relief - Subtitle A: Estate, Gift, and Generation-Skipping Taxes; Repeal of Step Up in Basis At Death - Repeals the estate tax, gift tax, and the tax on generation-skipping transfers, effective January 1, 2009. (Sec. 602) Terminates, effective January 1, 2009, the current provisions providing for determining the basis of property the acquired from a decedent and sets forth new provisions for determining the basis of certain property acquired from a decedent dying after December 31, 2008. Subtitle B: Reductions of Estate and Gift Tax Rates Prior to Repeal - Sets forth additional estate and gift tax reductions applicable to the period prior to repeal. Subtitle C: Unified Credit Replaced Unified Exemption Amount - Replaces the unified credit with a unified exemption amount. Subtitle D: Modifications of Generation-Skipping Tax - Amends provisions concerning the special rules for allocation of the generation-skipping tax (GST) exemption to provide, as a general rule, that: (1) if any individual makes an indirect skip during such individual's lifetime, any unused portion of such individual's GST exemption shall be allocated to the property transferred to the extent necessary to make the inclusion ratio for such property zero; and (2) if the amount of the indirect skip exceeds such unused portion, the entire unused portion shall be allocated to the property transferred. Title VII: Tax Relief for Distressed Communities and Industries - Subtitle A: American Community Renewal Act of 1999 - Authorizes the Secretary of Housing and Urban Development to designate (upon local or State nomination) up to 20 renewal communities, of which at least four shall be in rural areas. Requires for nomination purposes that: (1) the area be experiencing high rates of poverty and unemployment and general distress; and (2) State and local governments enter into written contracts with community organizations to promote specified economic growth and employment activities. Excludes from gross income capital gains on the sale or exchange of a qualified community asset (stock, business property, or partnership interest) held for more than five years. Allows a specified deduction for amounts paid into a family development account on behalf of a renewal community resident. Excludes from gross income account distributions used for qualified family development expenses (postsecondary education, first-home purchase, business capitalization, medical, and rollovers). Provides a penalty (with exceptions) in addition to inclusion as gross income for nonqualifying distributions. Provides for designation of up to five qualifying renewal communities as matching demonstration areas eligible to receive family development account matching contributions. Authorizes: (1) designation of earned income tax credit payments for family development account deposit; (2) a commercial building revitalization tax deduction; (3) increased first year expensing for renewal community businesses; (4) extension of environmental remediation cost expensing and the work opportunity credit for renewal communities; and (5) similar tax treatment of renewal communities and enterprise zones for specified youth residence requirements. Permits a deduction for contributions to a family development account whether or not a taxpayer itemizes. (Sec. 705) Makes conforming amendments to provisions respecting: (1) tax on excess contributions and prohibited transactions; (2) trust and annuity information; (3) tax exemption applications; and (4) the commercial revitalization credit. (Sec. 706) Sets forth reporting requirements. Subtitle B: Farming Incentive - Disregards any option to accelerate the receipt of any payment under a production flexibility contract which is payable under the Federal Agriculture Improvement and Reform Act of 1996, as in effect on the date of the enactment of this Act, in determining the taxable year for which such payment is properly includible in gross income for purposes of the IRC. Subtitle C: Oil and Gas Incentive - Permits a five-year net operating loss carryback for losses attributable to operating mineral interests of independent oil and gas producers. Subtitle D: Timber Incentive - Increases the maximum permitted amortization of reforestation expenditures. Subtitle E: Steel Industry Incentive - Increases, for steel companies, the credit allowed against the regular tax for prior year minimum tax liability. Title VIII: Relief for Small Businesses - Provides for the deduction of 100 Percent of the health insurance costs of self-employed individuals. (Sec. 802) Increases to $30,000 the amount which may be expensed as section 179 property. (Sec. 803) Makes the 6.2 percent Federal Unemployment Tax Act rate effective through calendar year 2004 (currently, 2007) and the 6.0 percent rate effective through calendar year 2005 (currently, 2008). (Sec. 804) Phases-in an 80 percent meal expenses deduction. Title IX: International Tax Relief - Permits, for interest allocation rule purposes, treating each electing worldwide affiliated group an affiliated group. (Sec. 902) Revises provisions concerning the of application of look-thru rules to dividends from noncontrolled section 902 corporations to provide, in general, that any dividend from a noncontrolled section 902 corporation with respect to the taxpayer shall be treated as income in a separate category in proportion to the ratio of: (1) the portion of earnings and profits attributable to income in such category; to (2) the total amount of earnings and profits. (Sec. 903) Excludes from the definition of "foreign base company oil related income" the pipeline transportation of oil or gas within such foreign country. (Sec. 904) Excludes from the definition of "foreign base company services income" income derived in connection with the performance of services which are related to the transmission of high voltage electricity. (Sec. 905) Defines overall domestic loss and sets forth provisions for determining taxable income for any taxpayer sustaining such a loss. (Sec. 906) Repeals the special rule for military property with respect to exempt foreign trade income. (Sec. 907) Exempts from taxation certain regulated investment company dividends received by nonresident aliens. Treats certain regulated investment company stock owned by nonresident noncitizens as non-U.S. property for estate tax purposes. (Sec. 908) Repeals section 907 (Special Rules In Case of Foreign Oil and Gas Income) of the IRC. (Sec. 909) Requires a study and a report on the feasibility of treating all countries in the European Union as one country under subpart F (Controlled Foreign Corporations) of part III (Income From Sources Without the United States) of subchapter N (Tax Based on Income From Sources Within or Without the United States) of chapter 1 (Normal Taxes and Surtaxes) of the IRC. (Sec. 910) Permits the President to determine that the continued denial of the foreign tax credit with respect to a foreign country is no longer in the national interests of the United States. (Sec. 911) Treats advance pricing agreements as confidential taxpayer information. (Sec. 912) Phases in an increase in the dollar limitation on the section 911 (Citizens or Residents of the United States Living Abroad) exclusion. Title X: Provisions Relating to Tax-Exempt Organizations - Exempts an organization from income tax if it is created by a State to provide property and casualty insurance coverage for property for which such coverage is otherwise unavailable. (Sec. 1002) Amends the Tax Reform Act of 1984 to revise the special arbitrage rule. (Sec. 1003) Amends the IRC to disallow a deduction for the transfer of a charitable contribution to or for the use of a State or charitable tax-exempt organization or trust if in connection with such transfer: (1) the organization directly or indirectly pays, or has previously paid, any premium on any personal benefit contract (life insurance, annuity, or endowment contract, also known as charitable split-dollar life insurance) with respect to the transferor; or (2) there is an understanding (side agreement) that any person will directly or indirectly pay any premium on such contract with respect to such transferor. Imposes on such organization an excise tax equal to the premiums paid by it on the personal benefit contract. Provides that certain persons shall not be treated as indirect beneficiaries: (1) in certain cases in which a charitable organization purchases an annuity contract to fund an obligation to pay a charitable gift annuity; or (2) solely by reason of being a noncharitable recipient of an annuity or unitrust amount paid by a charitable remainder trust that holds a life insurance, annuity or endowment contract. (Sec. 1004) Requires the Secretary of the Treasury to establish a procedure for exemption from the self- dealing tax. (Sec. 1005) Revises provisions concerning: (1) declaratory judgments relating to tax-exempt organizations; and (2) the special rules for certain amounts of unrelated business taxable income received from controlled entities. Title XI: Real Estate Provisions - Subtitle A: Provisions Relating to Real Estate Investment Trusts - Part I: Treatment of Income and Services Provided by Taxable REIT Subsidiaries - Excludes taxable REIT subsidiaries (TRSs) from the five and ten percent asset tests. (Sec. 1102) Allows TRSs to provide non-customary tenant services. (Sec. 1103) Allows a REIT to establish a TRS (as defined). (Sec. 1104) Includes in the definition of "disqualified interest" (Sec. 163 of the IRC) any interest paid or accrued by a TRS to the REIT. (Sec. 1105) Imposes a 100 percent tax on any interest payments by a TRS to the REIT in excess of the commercially reasonable interest rate. Part II: Health Care REITs - Includes within the definition of the term "foreclosure property" any qualified health care property acquired by a REIT as the result of the termination of a lease of such property. Part III: Conformity With Regulated Investment Company Rules - Changes the distribution requirement from 95 percent to 90 percent. Part IV: Clarification of Exception From Impermissible Tenant Service Income - Provides, with respect to the definition of an independent contractor, that in the event that any class of stock of is regularly traded on an established securities market, only owners who own, directly or indirectly, more than five percent of such class of stock shall be taken into account as owning any of the stock of such class for purposes of applying the 35 percent limitation. Part V: Modification of Earnings and Profits Rules - Provides rules for determining whether a Regulated Investment Company (RIC) has earnings and profits form a non-RIC year. Part VI: Study Relating to Taxable REIT Subsidiaries - Directs the: (1) Commissioner of Internal Revenue shall conduct a study to determine how many taxable REIT subsidiaries are in existence and the aggregate amount of taxes paid by such subsidiaries; and (2) the Secretary of the Treasury to submit a report to Congress describing the results of such study. Subtitle B: Modification of At-Risk Rules for Publicly Traded Securities - Revises, with respect to real property, provisions concerning the treatment under the at-risk rules of publicly traded nonrecourse debt. Subtitle C: Treatment of Construction Allowances and Certain Contributions To Capital of Retailers - Amends provisions which exclude from the gross income of a lessee any amount received in cash by a lessee from a lessor under a short-term lease of retail space used for the purpose of such lessee's constructing or improving long-term real property for use in the lessee's business to makes such exclusion inapplicable under a short-term lease if the lessee is a qualified retail business. (Sec. 1172) Defines the term "contribution to the capital of the taxpayer" to include any amount of money or other property received by the taxpayer if: (1) the taxpayer has entered into an agreement to operate a qualified retail business at a particular location for at least 15 years; (2) immediately after the receipt of such money or other property, the taxpayer owns the land and the structure to be used by the taxpayer in carrying on a qualified retail business at such location, or the taxpayer uses such amount to acquire ownership of at least such land and structure; (3) such amount meets the requirements of the expenditure rule; and (4) the contributor of such amount does not hold a beneficial interest in any property located on the premises of such qualified retail business other than de minimis amounts of property associated with the operation of property adjacent to such premises. Defines the terms "expenditure rule" and "qualified retail business." Title XII: Provisions Relating to Pensions - Subtitle A: Expanding Coverage - Increases the $90,000 limit on defined benefit plans to $160,000. Changes the age from which such limit will be reduced from the social security retirement age to 62 and the age from which the limit will be increased from the social security retirement age to 65. Increases the $30,000 limit for defined benefit contribution plans to $40,000. Increases the $150,000 compensation limit to $200,000. Increases the elective deferral limit to $15,000. (Sec. 1202) Eliminates certain current rules concerning plan loans made to an owner-employee. (Sec. 1203) Revises the definition of a top-heavy plan and a key employee for purposes of the special rules for top-heavy plans. Takes into account: (1) matching contributions for minimum contribution requirements; and (2) distributions during the last year before the determination date. (Sec. 1204) Provides that elective deferral contributions are not subject to deduction limits. (Sec. 1205) Amends the Employee Retirement Income Security Act of 1974 to provide that, during the first five years of a new single-employer plan of a small employer (100 or fewer employees), the flat rate Pension Benefit Guaranty Corporation (PGBC) premium will be five dollars per plan participant. Provides for a reduced additional PGBC variable premium for new and small employers. (Sec. 1207) Repeals specified coordination requirements under the Code for deferred compensation plans of State and local governments and tax-exempt organizations. (Sec. 1208) Eliminates user fee requirements for requests to the IRS concerning the status of pension plans. (Sec. 1209) Revises the definition of compensation, for purposes of the deduction rules, to include salary reduction amounts treated as a participant's compensation. (Sec. 1210) Provides for optional treatment of elective deferrals as plus contributions. Defines such contributions. (Sec. 1211) Phases-in an increase in the minimum annual benefit permitted under a defined benefit contribution plan. Subtitle B: Enhancing Fairness for Women - Allows additional salary reduction catch-up contributions for those approaching retirement under IRC requirements relating to: (1) elective deferrals; (2) simple retirement accounts; and (3) deferred compensation plans of State and local governments and tax-exempt organizations. (Sec. 1222) Sets forth requirements relating to equitable treatment for contributions of employees to defined contribution plans. Requires that certain contributions by church plans are not to be treated as exceeding a specified limit. (Sec. 1223) Provides for faster vesting of certain employer matching contributions. (Sec. 1224) Revises minimum distribution rules under the IRC. Directs the Secretary of the Treasury to: (1) simplify and finalize the regulations relating to minimum distribution requirements; and (2) modify such regulations to reflect increases in life expectancy, and revise required distribution methods so that, under reasonable assumptions, the amount of the required minimum distribution does not decrease over a participant's life expectancy. Provides that, during the first year that such revised regulations are in effect, required distributions for future years may be redetermined, with the opportunity to choose a new designated beneficiary and to elect a new method of calculating life expectancy. (Sec. 1225) Revises requirements relating to tax treatment of division of section 457 plan benefits upon divorce. Subtitle C: Increasing Portability for Participants - Permits rollovers from and to various types of plans under the IRC. (Sec. 1232) Permits individual retirement plan (IRA) rollovers only if certain conditions are met. (Sec. 1233) Permits rollover of after-tax contributions in an exempt trust under specified conditions. (Sec. 1234) Sets forth a hardship exception to the 60-day rule. (Sec. 1235) Sets forth requirements for treatment of forms of distribution available under transferor and transferee plans, under the IRC. (Sec. 1236) Revises restrictions on distributions, including the same desk exception. (Sec. 1237) Authorizes trustee-to-trustee transfers to purchase permissive service credit with respect to governmental defined benefit plans. (Sec. 1238) Allows employers to disregard rollovers for purposes of cash-out amounts, under retirement plan provisions of the Code and ERISA. (Sec. 1239) Revises minimum distribution and inclusion requirements for section 457 plans. Subtitle D: Strengthening Pension Security and Enforcement - Amends the IRC to revise the percentage of current liability funding limit. (Sec. 1242) Revises maximum contribution deduction rules and applies them to all defined benefit plans under the IRC. (Sec. 1243) Amends ERISA to revise requirements relating to missing participants. Directs the PBGC to prescribe rules relating to missing participants for multiemployer plans covered by the PBGC that terminate. Allows the administrator of a plan not otherwise subject to such PBGC regulation to elect to transfer a missing participant's benefits to the PBGC upon termination of the plan, under specified conditions. (Sec. 1244) Amends the IRC to allow an employer, in determining the amount of nondeductible contributions for any taxable year, to elect not to take into account any contributions to a defined benefit plan except to the extent that they exceed the full-funding limitation. (Sec. 1245) Imposes an excise tax on a plan failing to provide required notice of a significant reduction in the rate of future benefit accrual. Subtitle E: Reducing Regulatory Burdens -Repeals a multiple use test. Directs the Secretary prescribe regulations permitting appropriate aggregation of plans and contributions. (Sec. 1252) Amends the Code and ERISA to revise requirements relating to timing of plan valuations. (Sec. 1253) Directs the Secretary of the Treasury to modify regulations in order to expand the ability of a pension plan to demonstrate compliance with the nondiscrimination and line of business requirements. (Sec. 1254) Amends ERISA rules for substantial owners relating to plan terminations to revise: (1) the phase-in of the guarantee; and (2) the allocation of assets. (Sec. 1255) Amends IRC requirements for applicable dividends to allow dividends of employee stock ownership plans to be reinvested without loss of dividend deduction. (Sec. 1256) Revises the notice and consent period regarding distributions. Directs the Secretary to modify certain regulations to provide that the description of a participant's right, if any, to defer receipt of a distribution shall also describe the consequences of failing to defer such receipt. (Sec. 1257) Repeals a transition rule relating to certain highly compensated employees under the Tax Reform Act of 1986. (Sec. 1258) Directs the Secretary to modify certain regulations with respect to certain plan participation by employees of tax-exempt entities under the IRC. (Sec. 1259) Excludes qualified retirement planning services from gross income (as a fringe benefit). (Sec. 1260) Prescribes requirements for plan amendments or annuity contract amendments under the IRC. (Sec. 1261) Directs the Secretary of the Treasury to issue model defined contribution and benefit plans that fit the needs of small businesses. (Sec. 1262) Directs the Secretary to provide for the filing of a simplified annual return in the case of a retirement plan covering less than 25 employees. (Sec. 1263) Directs the Secretary to continue to update and improve the Employee Plans Compliance Resolution System. Title XIII: Miscellaneous Provisions - Subtitle A: Provisions Primarily Affecting Individuals - Provides that the exclusion of State or local government foster care payments from the gross income of foster care providers shall also apply to payments by qualifying placement agencies. (Sec. 1302) Excludes from an individual's gross income amounts received as reimbursement regarding the use of a passenger automobile for the benefit of a charitable organization. Relieves the organization of certain reporting requirements regarding the reimbursements. (Sec. 1303) Requires a W-2 to include employer Social Security taxes paid. Subtitle B: Provisions Primarily Affecting Businesses - Includes income from publicly traded partnerships as qualifying income of regulated investment companies. Excludes distributions from the source-based inclusion limitation applicable to other partnerships. (Sec. 1312) Applies specified passive activity provisions for publicly traded partnerships to regulated investment companies. (Sec. 1313) Makes certain large electric trucks, vans and buses eligible for the $50,000 deduction clean-fuel property deduction, but not the $4,000 electric vehicle credit. (Sec. 1314) Modifies the special rules concerning nuclear decommissioning costs. (Sec. 1315) Repeals certain provisions concerning the filing of consolidated returns by insurance companies. Subtitle C: Provisions Relating to Excise Taxes - Combines the Hazardous Substance Superfund and the Leaking Underground Storage Tank Trust Fund (LUST) into the Environmental Remediation Trust Fund (established by this Act). (Sec. 1322) Repeals the: (1) LUST taxes on fuel used in trains; and (2) 4.3-cents- per-gallon General Fund excise tax on diesel fuel used by railroads and on fuels used by barges operating on designated inland waterways. (Sec. 1323) Repeals the excise tax on fishing tackle boxes. Subtitle D: Other Provisions - Amends IRC provisions concerning State private activity bond volume limits to repeal the adjustment for years after 1987. (Sec. 1332) Permits, in general, an electing Alaska Native Settlement Trust to exclude contributions, during the year of contribution, from the gross income of a beneficiary. Subtitle E: Tax Court Provisions - Authorizes the Tax Court to charge a filing fee of up to $60 in all cases commenced by petition. (Sec. 1342) Authorizes the Tax Court to make the $30 practice fee available to pro se taxpayers. (Sec. 1343) Permits the Tax Court to apply the doctrine of equitable recoupment to the same extent that it is available in civil tax cases. Title XIV: Extensions of Expiring Provisions - Extends, for five years, the: (1) research credit; (2) subpart F (Controlled Foreign Corporations) exemption for active income financing; (3) taxable income limit on percentage depletion for marginal oil and gas wells; and (4) work opportunity credit and the welfare-to-work credit. Title XV: Revenue Offsets - Amends provisions involving returns relating to the cancellation of indebtedness by certain entities to include within the definition of "applicable financial entity" any organization a significant trade or business of which is the lending of money. (Sec. 1502) Directs the Secretary to establish a program requiring the payment of user fees for requests to the IRS for ruling letters, opinion letters, determination letters, and other similar requests. Terminates fees October 1, 2007. (Sec. 1503) Modifies rules relating to the exemption of certain ten or more employer plans from welfare benefit fund provisions. (Sec. 1504) Increases the withholding rate for nonperiodic distributions from 10 to 15 percent. (Sec. 1505) Makes a controlled entity ineligible to be a REIT. Defines "controlled entity." (Sec. 1506) Treats a gain as an ordinary gain to the extent such gain exceeds the net underlying long-term capital gain where the taxpayer has gain from a constructive ownership transaction with respect to any financial position and such gain otherwise would be treated as a long-term capital gain. Provides that, to the extent such gain is treated as a long-term capital gain after the application of the previous sentence, the determination of the applicable capital gain rate (or rates) shall be determined on the basis of the respective rate (or rates) that would have been applicable to the net underlying long-term capital gain. Sets forth definitions and exceptions. (Sec. 1507) Prohibits transfers of excess pension assets to retiree health account made after September 30, 2009 (currently, after December 31, 2000), from being treated as qualified transfers. (Sec. 1508) Prohibits, in general, the use of the installment method of accounting for accrual method dispositions. Title XVI: Technical Corrections - Sets forth amendments concerning, among other things: (1) the Tax and Trade Relief Extension Act of 1998; (2) the Internal Revenue Service Restructuring and Reform Act of 1998; (3) the Taxpayer Relief Act of 1997; (4) the treatment of worthless securities of affiliated corporations; (5) the IRA contribution amount of the lesser earning spouse; (6) modified endowment contracts; (7) lump-sum distributions; and (8) tentative carryback adjustments of losses from section 1256 contracts.
United States · United States Congress · 13 July 1999
Amends the Internal Revenue Code to permit a taxpayer who has a sincerely held religious belief under which the taxpayer is conscientiously opposed to obtaining an identifying number with respect to a qualified dependent to, in lieu of such number, include a statement containing specified information with his or her return.
United States · United States Congress · 12 July 1999
Infant Crib Safety Act - Makes it unlawful for any commercial user to: (1) manufacture, sell, or contract to sell any full-size or non full-size crib which is unsafe for any infant; or (2) sell, contract to sell or resell, lease, sublet, or otherwise place in the stream of commerce any such crib which is not new and is unsafe for any infant. Makes it unlawful for any lodging facility to offer or provide such an unsafe crib. Presumes as unsafe a crib which does not conform to specified standards in the Code of Federal Regulations and the American Society for Testing Materials Voluntary Standards, with an exception. Authorizes a fine and injunction against violators of this Act.
United States · United States Congress · 1 July 1999
Internet Freedom and Broadband Deployment Act of 1999 - Amends the Communications Act of 1934 to define "high speed data service" as a service capable of transmitting electronic information at a rate generally not less than 384 kilobits per second in at least one direction. Prohibits the Federal Communications Commission (FCC) and each State, except as expressly provided in this Act, from regulating the rates, charges, terms or conditions for, or entry into the provision of, any high speed data service or Internet access service, or to regulate the facilities used in the provision of such service. Prohibits the FCC from requiring an incumbent (established) local exchange carrier to: (1) provide unbundled access to any network elements used in the provision of any high speed data service, other than those elements described in FCC regulations; or (2) offer for resale at wholesale rates any high speed data service. States that nothing in this Act shall: (1) limit or affect the authority of any State to regulate voice telephone exchange services; (2) affect the ability of the FCC to retain or modify the exemption from interstate access charges for enhanced service providers; or (3) prohibit the FCC from modifying the regulation concerning the number of networks subject to its unbundling requirement. Requires each incumbent local exchange carrier to provide: (1) Internet users with the ability to subscribe to and have access to any Internet service provider that interconnects with such carrier's high speed data service; (2) any Internet service provider with the right to acquire necessary facilities and services to facilitate such interconnection; and (3) any Internet service provider with the ability to collocate equipment in order to achieve such interconnection. Includes high speed data service or Internet access service within the definition of "incidental interLATA services" permitted for a Bell operating company (BOC). States that, until the date a BOC is authorized to offer interLATA services originating in an in-region State, such BOC offering any high speed data service or Internet access service may not, in such State, bill or collect for interLATA voice telecommunications service obtained by means of such high speed data or Internet access service provided by such company.
United States · United States Congress · 1 July 1999
Unborn Victims of Violence Act of 1999 - Provides that: (1) whoever engages in conduct that violates specified provisions of the Federal criminal code, the Controlled Substances Act of 1970, or the Atomic Energy Act of 1954, or specified articles of the Uniform Code of Military Justice (conduct constituting certain Federal violent crimes), and thereby causes the death of, or bodily injury to, a child who is in utero, shall be guilty of a separate offense; and (2) the punishment for that separate offense shall be the same as that provided under Federal law for that conduct had that injury or death occurred to the unborn child's mother, except that the death penalty shall not be imposed. Bars prosecution under this Act for conduct relating to an abortion: (1) for which the consent of the pregnant woman has been obtained or for which such consent is implied by law in a medical emergency; (2) for conduct relating to any medical treatment of the pregnant woman or her unborn child; or (3) of any woman with respect to her unborn child.
United States · United States Congress · 1 July 1999
Gold Restitution Act of 1999 - Amends the Bretton Woods Agreements Act to prohibit any U.S. director to the International Monetary Fund from voting for any proposal to sell or otherwise convert or liquidate gold, unless the proposal meets specified conditions.
United States · United States Congress · 1 July 1999
Medicare+Choice Risk Adjustment Amendments of 1999 - Amends part C (Medicare+Choice) of title XVIII (Medicare) of the Social Security Act to: (1) require that the new risk adjustment methodology for Medicare+Choice payment rates be implemented in a budget neutral manner; and (2) eliminate any further adjustment in the national per capita Medicare+Choice growth percentage.
United States · United States Congress · 1 July 1999
Federal Facilities Clean Water Compliance Act of 1999 - Amends the Federal Water Pollution Control Act (the Act) to require each Federal department, agency, and instrumentality to be subject to and comply with all Federal, State, and local requirements with respect to the control and abatement of water pollution and management in the same manner and extent as any person is subject to such requirements, including the payment of reasonable service charges. Waives immunity of the United States with respect to any such requirements. Absolves Federal employees of personal liability for civil penalties under water pollution control laws for acts or omissions within the scope of official duties. Makes Federal employees subject to criminal sanctions under Federal or State water pollution laws, but prohibits applying criminal sanctions to Federal agencies. Authorizes the Administrator of the Environmental Protection Agency, the Secretary of the Army, and the Secretary of the department in which the Coast Guard is operating to pursue enforcement actions under this Act. Requires States to use funds collected from the Federal Government under this Act only for projects designed to improve or protect the environment or to defray the costs of environmental protection or enforcement. Includes Federal agencies within the definition of "person" for purposes of the Act.
United States · United States Congress · 1 July 1999
Expresses the sense of the House of Representatives that: (1) the people of the United States should review their own conduct, take all reasonable steps to use freedom of speech to build up and not destroy, advance public morality, restrain the growth of illegal sexual speech and activity, and create an environment in which children will learn to do good and oppose evil; (2) the President, Congress, and the States should review their laws, executive orders, and policies to determine and effectuate what may be done to end the use of individuals and their images as sexual objects or tools; and (3) the President and the Attorney General should vigorously enforce Federal obscenity laws and aggressively pursue violations of laws involving the interstate movement of individuals for illegal sexual purposes.
United States · United States Congress · 30 June 1999
U.S. Holocaust Assets Commission Extension Act of 1999 - Amends the U.S. Holocaust Assets Commission Act of 1998 to extend through December 31, 2000, the deadline for the final report to the President of the Presidential Advisory Commission on Holocaust Assets in the United States with regard to any recommendations for legislative, administrative, or other action with respect to certain assets of victims of the Holocaust that are in the control or possession of the U.S. Government (including the Board of Governors of the Federal Reserve System and any Federal reserve bank) at any time after January 30, 1933. Authorizes appropriations for Commission activities through FY 2001.
United States · United States Congress · 30 June 1999
Small Business Franchise Tax Relief Act of 1999 - Amends the Internal Revenue Code to establish certain franchise operations as 15-year property under the accelerated cost recovery system (ACRS). Establishes certain qualified leasehold improvement property as 10-year ACRS property. Excepts certain franchises from the general rule pertaining to the capital gain treatment on the transfer of franchises, trademarks, and trade names.
United States · United States Congress · 29 June 1999
Private Property Rights Implementation Act of 1999 - Amends the Federal judicial code to provide that whenever a district court exercises jurisdiction under civil rights provisions in an action in which the operative facts concern the uses of real property, it shall not abstain from exercising or relinquish its jurisdiction to a State court in an action in which no claim of a violation of a State law, right, or privilege is alleged, if a parallel proceeding in State court arising out of the same operative facts as the district court proceeding is not pending. Specifies that: (1) if the district court has jurisdiction over such an action in which the operative facts concern the uses of real property and which cannot be decided without resolution of an unsettled question of State law, it may certify the State law question to the highest appellate court of that State; and (2) after the State appellate court resolves the question certified to it, the district court shall proceed with resolving the merits. Prohibits the district court from certifying a question of State law unless such question will significantly affect the merits of the injured party's Federal claim and such question is patently unclear. Declares that any claim or action brought under provisions regarding civil actions for deprivation of rights to redress the deprivation of a property right or privilege secured by the Constitution shall be ripe for adjudication by the district courts upon a final decision rendered by any person acting under color of any statute, ordinance, regulation, custom, or usage of any State or territory of the United States that causes actual and concrete injury to the party seeking redress. Sets forth provisions regarding what constitutes a "final decision." Specifies that: (1) the party seeking redress shall not be required to apply for an appeal or waiver if no such appeal or waiver is available, if it cannot provide the relief requested, or if the application or re-application would be futile; and (2) a final decision shall not require the party seeking redress to exhaust judicial remedies provided by any State or territory of the United States. (Sec. 3) Declares that any claim brought under provisions regarding the United States as a defendant, or under provisions regarding jurisdiction of the Court of Federal Claims, that is founded upon a property right or privilege secured by the Constitution but allegedly infringed or taken by the United States, shall be ripe for adjudication upon a final decision rendered by the United States that causes actual and concrete injury to the party seeking redress. (Sec. 5) Requires a Federal agency, whenever it takes action limiting the use of private property that may be affected by the amendments made by this Act, to give notice to the owners of that property explaining their rights and the procedures for obtaining any compensation that may be due to them under such amendments.
United States · United States Congress · 29 June 1999
Start-Up Success Accounts Act of 1999 - Amends the Internal Revenue Code to allow a limited deduction, in the case of an eligible small business during its start-up period, for amounts paid in cash by the taxpayer to a Start-up Success Account.
United States · United States Congress · 29 June 1999
Expresses the sense of the Congress that specified sanctions should be imposed under the Nuclear Proliferation Prevention Act of 1994 only on persons who make direct and material contributions toward the use, development, production, stockpiling, or other acquisition of a nuclear explosive device or of missiles for delivering such a device, by exporting or financing the acquisition of items that can make such contributions.
United States · United States Congress · 29 June 1999
Expresses congratulations and thanks to U.S. and North Atlantic Treaty Organization troops for fighting for the safety and protection of Kosovar Albanians and bringing peace to Kosovo.
United States · United States Congress · 24 June 1999
National Discovery Trails Act of 1999 - Amends the National Trails System Act to provide for the establishment, as components of the National Trails System, of national discovery trails which shall be extended, continuous interstate trails located so as to provide for outdoor recreation and travel and to connect representative examples of America's trails and communities. Requires the appropriate Secretary for each national discovery trail to administer the trail in cooperation with a competent trailwide nonprofit organization. Prohibits a trail from being considered feasible and desirable for designation as a national discovery trail unless it: (1) links to one or more areas within the boundaries of a metropolitan area and joins with other trails, tying the National Trails System to significant recreation and resources areas; (2) is supported by a competent trailwide volunteer-based organization and has extensive local and trailwide support by the public, user groups, and affected State and local governments; and (3) extends and passes through more than one State and, at a minimum, is a continuous, walkable route. Requires the responsible Secretary, within three complete fiscal years after enactment of legislation designating a national discovery trail, to submit to specified congressional committees a comprehensive plan: (1) for the protection, management, development, and use of the Federal portions of the trail; and (2) for technical assistance to States, local governments, and private landowners, as requested, for non-Federal portions of the trail. Designates as a national discovery trail the 6,000-mile American Discovery Trail which shall extend from Cape Henlopen State Park in Delaware to Point Reyes National Seashore in California, traveling northern and southern routes from Cincinnati, Ohio, to Denver, Colorado.
United States · United States Congress · 24 June 1999
Safety Net Preservation Act of 1999 - Amends title XIX (Medicaid) of the Social Security Act to establish a new prospective payment system for federally-qualified health centers and rural health clinics.
United States · United States Congress · 24 June 1999
Medicare Patient Appeals Act of 1999 - Amends title XVIII (Medicare) of the Social Security Act to: (1) revise Medicare determinations and appeals requirements, providing for deadlines for reconsiderations and appeals under Medicare part A (Hospital Insurance) and for reviews and appeals under Medicare part B (Supplementary Medical Insurance); and (2) eliminate sua sponte motions by the Secretary of Health and Human Services on decisions of the Provider Reimbursement Review Board. Subjects national coverage determinations to review by the Departmental Appeals Board of the Department of Health and Human Services (HHS), and local coverage determinations to review by an HHS administrative law judge, whose determination may also be reviewed by the HHS Departmental Appeals Board.
United States · United States Congress · 24 June 1999
Medicare Coverage Information Decision Act of 1999 - Provides for: (1) meetings with the Secretary of Health and Human Services regarding national coverage determinations with respect to items or services proposed to be covered under the Medicare program under title XVIII of the Social Security Act; and (2) written agreements between the individual seeking particular coverage and the Secretary in order for the Secretary to make a national coverage determination with respect to the items and services for which coverage is requested.
United States · United States Congress · 24 June 1999
Amends the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 to repeal the provision relating to standards for Federal agency acceptance of birth certificates or driver's licenses for identification-related purposes.
United States · United States Congress · 24 June 1999
Amends the Internal Revenue Code to prescribe that the look-back method shall not apply to any construction contract and to any other contract required to use the percentage of completion method.
United States · United States Congress · 23 June 1999
Binational Great Lakes-Seaway Enhancement Act of 1999 - Authorizes the President to enter into an executive agreement with Canada to establish as binational corporations the Saint Lawrence Seaway Corporation and the Great Lakes Development Bank. Sets forth certain guiding principles with respect to negotiating such agreement, including: (1) improvement of operational coordination among assets of the United States and Canada on the Saint Lawrence Seaway; (2) assurance of navigational safety on the Seaway; and (3) enhancement of the competitiveness of the Seaway as a transportation route for world trade. Requires presidential approval and congressional review of the agreement. Title I: Saint Lawrence Seaway Corporation - Sets forth the functions of the Corporation, including: (1) operating and improving the assets of the United States and Canada on the Saint Lawrence Seaway; (2) facilitating safe navigation on the Seaway; and (3) promoting domestic and international trade involving the Great Lakes States and Great Lakes Provinces. (Sec. 105) Provides for: (1) Corporation adoption of all labor agreements involving Saint Lawrence Seaway Development Corporation (SLSDC) employees; (2) termination rights of SLSDC employees; (3) basic pay for SLSDC employees; and (4) SLSDC employee health and retirement benefits. (Sec. 111) Declares that all SLSDC regulations, and rights and responsibilities of SLSDC under the agreement, shall continue and become a part of the Corporation. (Sec. 114) Repeals the Saint Lawrence Seaway Act (effectively eliminating the Saint Lawrence Seaway Development Corporation). (Sec. 115) Authorizes appropriations. Title II: Great Lakes Development Bank - Sets forth the functions of the Great Lakes Development Bank, including: (1) providing loans and other assistance to the Seaway and public and private entities involved in maritime commerce in the Great Lakes and Seaway regions; and (2) facilitating maritime commerce-related investment there. (Sec. 212) Prohibits the United States from subscribing to shares of capital stock of the Bank. Authorizes the Secretary of Transportation, subject to advance appropriations, to make direct loans to the Bank. (Sec. 216) Grants U.S. district courts original and exclusive jurisdiction over civil actions brought in the United States by or against the Bank. (Sec. 218) Authorizes appropriations.
United States · United States Congress · 23 June 1999
Makes the American Battle Monuments Commission and the World War II Memorial Advisory Board eligible to use nonprofit standard mail rates of postage: (1) for official mail sent to promote establishment of the Memorial and encourage private donations; or (2) for the Commission to solicit and accept such private contributions.
United States · United States Congress · 23 June 1999
Alternative Minimum Tax Reform Act of 1999 - Amends the Internal Revenue Code to allow a corporation to use, as specified, long-term unused credits against the minimum tax. Allows a ten-year carryback, for purposes of the alternative tax net operating loss deduction, in the case of a corporation that has a net operating loss for three or more consecutive years.
United States · United States Congress · 22 June 1999
Congressional Responsibility Act of 1999 - Prohibits a regulation from taking effect before the enactment of a bill comprised solely of the text of the regulation. Requires an agency, whenever it promulgates a regulation, to submit to each House of Congress a report containing its text and an explanation. Sets forth expedited congressional procedures for consideration of agency regulations.
United States · United States Congress · 22 June 1999
New Millennium Classrooms Act - Amends the Internal Revenue Code to: (1) expand the tax deduction for computer donations by corporations to tax-exempt schools to include donations to public libraries; (2) increase from two to three years the age of computers that can be contributed for such deduction; and (3) allow a business tax credit of 30 percent of the value of computers donated to tax-exempt schools and public libraries. Increases the amount of such credit to 50 percent for contributions to schools or public libraries in empowerment zones, enterprise communities, and Indian reservations.
United States · United States Congress · 18 June 1999
Spaceport Investment Act - Amends the Internal Revenue Code to provide the same treatment for spaceports as is provided for airports under the exempt facility bond rules.
United States · United States Congress · 17 June 1999
Willing Seller Amendments of 1999 to the National Trails System Act - Expresses the sense of Congress that, in order to address problems involving multijurisdictional authority over the national scenic and historic trails, the head of each Federal agency with jurisdiction over an individual trail should: (1) cooperate with appropriate State and local officials and private persons to pursue the trail's development; and (2) be granted sufficient authority to purchase from willing sellers lands critical to trail completion. Amends the National Trails System Act to require Federal land purchases under such Act to be only with the owner's consent. Prohibits Federal funds from being expended for the acquisition of land or land interests for specified System trails without the owner's consent.
United States · United States Congress · 17 June 1999
Amends the Internal Revenue Code to permit certain small businesses to use cash accounting. Declares that a taxpayer (including a C corporation or a partnership which has a C corporation as a partner) shall not be required to use an accrual method of accounting for any taxable year by reason of using merchandise or inventory, if the taxpayer's (or any predecessor's) average annual gross receipts for the three-year-period ending with such prior taxable year does not exceed $5 million.
United States · United States Congress · 17 June 1999
Amends the Internal Revenue Code to exclude from gross income (under the qualified scholarship provisions) certain amounts provided by an employer to the child of an employee.
United States · United States Congress · 17 June 1999
Pain Relief Promotion Act of 1999 - Title I: Use of Controlled Substances Consistent With the Controlled Substances Act - Amends the Controlled Substances Act to provide that for purposes of such Act, alleviating pain or discomfort in the usual course of professional practice is a legitimate medical purpose for the dispensing, distributing, or administering of a controlled substance consistent with public health and safety even if the use of such a substance may increase the risk of death. Declares that nothing in this Act authorizes intentionally dispensing or administering a controlled substance for purposes of causing death or assisting another person in causing death. Prohibits the Attorney General, in determining whether a controlled substance manufacturer, distributor, or dispenser registration is consistent with the public interest under the Act, from giving force and effect to State law permitting assisted suicide or euthanasia. Authorizes certain educational and research programs carried out by the Attorney General under the Act to include educational and training programs for local, State, and Federal personnel on the necessary and legitimate use of controlled substances in pain management and palliative care and means by which investigation and enforcement actions by law enforcement personnel may accommodate such use. Title II: Promoting Palliative Care - Amends the Public Health Service Act to require the Administrator of the Agency for Health Care Policy and Research to carry out a program to: (1) develop and advance scientific understanding of palliative care; and (2) collect and disseminate protocols and evidence-based practices regarding such care, with priority given to pain management for terminally ill patients, and make such information publicly available. Defines "palliative care" as the active total care of patients whose prognosis is limited due to progressive, far-advanced disease. Authorizes the Secretary of Health and Human Services, to award grants, cooperative agreements, and contracts to health professions schools, hospices, and other entities for programs to provide education and training to health care professionals in palliative care. Sets forth requirements for grant applicants. Provides for the evaluation of such programs to determine their effect on knowledge and practice regarding palliative care. Makes funds available for such grants and contracts.
United States · United States Congress · 16 June 1999
Hospital Outpatient Preservation Act of 1999 - Amends the Balanced Budget Act of 1997 (BBA '97) to limit temporarily the reductions in Federal payments under the Medicare prospective payment system (PPS) for hospital outpatient department services under title XVIII (Medicare) of the Social Security Act. Provides for the retroactive effectiveness of this Act as if included in BBA '97.
United States · United States Congress · 16 June 1999
Small Business Superfund Fairness Act - Amends the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 to absolve a small business concern of liability for response costs at a National Priority List facility under provisions governing arrangement for treatment, disposal, or transport, or acceptance for transport, of hazardous substances to the extent that the materials concerned consist of municipal solid waste or other materials that do not or would not contribute significantly to the cost of the response action. Defines a "small business concern" as an entity that on average over the previous three years has no more than 100 full-time employees. Makes this Act retroactively applicable to actions brought before its enactment in which there was no final judgment. Requires the President, as promptly as possible, to offer to reach a final administrative or judicial settlement with potentially responsible parties who are small businesses demonstrating an inability to pay response costs.
United States · United States Congress · 16 June 1999
Medicare Home Health Access Restoration Act of 1999 - Amends title XVIII (Medicare) of the Social Security Act to increase payment amounts to home health agencies with specified limits under the national average. Amends the Balanced Budget Act of 1997 to eliminate the 15 percent contingent reduction in payment amounts under the interim prospective payment system (PPS) for home health services. Directs: (1) the Secretary to prepare specified informational materials for assisting Medicare beneficiaries with regard to home health services; and (2) the Comptroller General to study and report to Congress on certain aspects of the Medicare home health benefit, including whether it has resulted in overall lower costs to the Federal Government.
United States · United States Congress · 16 June 1999
Declares the sense of the House of Representatives that: (1) all American men should take an active role in the fight against prostate cancer by all available means, including regular testing and medical examinations; and (2) the role played by national and community organizations and health care providers in promoting regular examinations and testing, and in providing related information, support, and access to services, should be applauded. Declares that the Federal Government has a responsibility to: (1) try to raise awareness about the importance of early detection and proper treatment; (2) continue to fund research into the causes of, and improved treatment for, such cancer; and (3) continue to consider ways to improve access to, and the quality of, health care services for detecting and treating it.
United States · United States Congress · 16 June 1999
Expresses the sense of the House of Representatives that the U.S. share of the costs of reconstruction measures carried out in the Federal Republic of Yugoslavia or contiguous countries on account of the armed conflict and atrocities that have occurred in Yugoslavia since March 24, 1999, should not exceed the U.S. share of the common-funded budgets of the North Atlantic Treaty Organization.
United States · United States Congress · 14 June 1999
Omnibus Airline Passenger Fair Treatment Act of 1999 - Amends Federal aviation law to revise provisions prohibiting an air carrier, foreign air carrier, or ticket agent from engaging in unfair or deceptive practices or unfair methods of competition in air transportation. Extends such prohibition to any action of an air carrier or foreign air carrier that: (1) fails to provide a consumer full access to all fares for air transportation provided by them, regardless of the technology or other method the consumer uses to access the fares; (2) fails to provide an air carrier passenger with an accurate explanation of the reasons for a flight delay, cancellation, or diversion from a ticketed itinerary; and (3) prohibits a person (including a governmental entity) that purchases air transportation from only using a portion of the air transportation purchased (including using air transportation purchased only for one-way travel instead of round-trip travel), or assesses an additional fee on or charge to such person or ticket agent that sold the air transportation to such person. (Sec. 2) Prohibits an air carrier or foreign air carrier, in the case of a termination, cancellation, nonrenewal, or substantial change in the competitive circumstances of a ticket agent's appointment, from failing to provide the ticket agent with: (1) written notice, and a full statement of reasons for the action, on or before the 90th day preceding the action; and (2) at least 60 days to correct any deficiency claimed in such notice. Exempts a carrier from this requirement only in cases of insolvency, an assignment for the benefit of creditors, bankruptcy, or nonpayment of sums due under the appointment. (Sec. 3) Revises the preemption of State, local, and regional law or regulation related to a price, route, or level of service for air transportation provided by an air carrier. Limits the preemption to any such law or regulation that would directly prescribe a price, route, or level of service. (Sec. 4) Directs the Secretary of Transportation to issue regulations to establish minimum Federal standards for resuscitation, emergency medical, and first-aid equipment and supplies to be carried on board an aircraft operated by an air carrier that is capable of carrying at least 30 passengers. Bars an air carrier or foreign air carrier from preventing or hindering (including by failing to assist) a passenger from exiting an aircraft if: (1) the aircraft is parked at an airport terminal gate with access to ramp or other facilities through which passengers are customarily boarded and deplaned; (2) such aircraft has remained at the gate more than one hour past its scheduled departure time; and (3) the captain of the aircraft has not been informed by air traffic control authorities that such aircraft can be cleared for departure within 15 minutes. (Sec. 5) Establishes the National Commission to Ensure Consumer Information and Choice in the Airline Industry. Requires the Commission, among other things, to study and make policy recommendations to the President and Congress on consumer access to information about the products and services of the airline industry, especially airline fares and routes.
![Official portrait of Rep. English, Phil [R-PA-3]](https://www.congress.gov/img/member/e000187_200.jpg)