United States · United States Congress · 19 January 1999
Housing Preservation Matching Grant Act of 1999 - Authorizes the Secretary of Housing and Urban Development to make matching grants to States for low-income housing preservation. Sets forth requirements for projects: (1) with Department of Housing and Urban Development-insured mortgages; (2) with section 8 assistance; or (3) purchased by the residents. Authorizes appropriations.
United States · United States Congress · 19 January 1999
Wire Transfer Fairness and Disclosure Act of 1999- Amends the Electronic Fund Transfer Act to require a financial institution or money transmitting business initiating an international money transfer on behalf of a consumer to disclose prominently on its premises and on its forms and receipts: (1) the exchange rate used in the transaction; (2) the exchange rate prevailing at a major financial center of the pertinent foreign country as of close of business on the business day immediately preceding the transaction date; and (3) all commissions and fees charged in such transaction. Requires such information to be: (1) included in print, broadcast, and electronic advertisements; and (2) in English and in the same language as principally used by the institution or money transmitting business to advertise, solicit, or negotiate at that office if other than English.
United States · United States Congress · 19 January 1999
Authorizes the President to award, on behalf of the Congress, a gold medal honoring Wilma G. Rudolph in recognition of her outstanding and enduring contributions to humanity and women's athletics in the United States and the world. Declares the medals to be national medals. Authorizes funding for the cost of the medals and requires deposit of sale proceeds in the United States Mint Public Enterprise Fund.
United States · United States Congress · 19 January 1999
Directs the Secretary of the military department concerned to ensure that any person who first becomes a member of the armed forces on or after the date of enactment of this Act is provided a written statement of all the benefits that will be provided to such person upon retirement from the armed forces. Prohibits any such statement from including a reservation of the right to change any such benefit. Requires any such person who subsequently retires from the armed forces to receive the benefits as described in the original statement.
United States · United States Congress · 19 January 1999
Trade Fairness Act of 1999 - Amends the Trade Act of 1974 to repeal the requirement that the cause of serious injury (or threat) be substantial to the domestic industry producing an article like or directly competitive with an article that is being imported into the United States in such increased quantities with respect to the President taking action to facilitate efforts by such industry to make a positive adjustment to the import competition. Revises certain factors the International Trade Commission must consider when investigating to determine whether an article is being imported into the United States in such increased quantities as to be a substantial cause of serious injury (or threat) to the domestic industry producing an article like or directly competitive with the imported article. Repeals, similarly, the requirement that such injury be substantial. Declares that imports shall be considered to be a "cause of serious injury, or threat thereof," if a causal link is established between imports and injury to the domestic industry. Directs the Secretary of Commerce to establish and implement a steel import permit and monitoring program. Requires: (1) a person to have a steel import permit before he or she can import certain steel products into the United States; and (2) the Secretary to issue such permit to any person who files an application that meets specified requirements. Requires the Secretary to compile and publish certain information with respect to such imported steel.
United States · United States Congress · 19 January 1999
Medicare Common Sense Hospital Payment Act of 1999 - Amends title XVIII (Medicare) of the Social Security Act, as amended by the Balanced Budget Act of 1997, to repeal a specified restriction on Medicare payment for certain hospital discharges to post-acute care.
United States · United States Congress · 19 January 1999
Amends title XIX (Medicaid) of the Social Security Act to prohibit any Medicaid-related funds recovered or paid to a State as part of a settlement or judgment reached in litigation the State initiated or pursued against one or more tobacco companies from being treated as an overpayment.
United States · United States Congress · 19 January 1999
Amyotrophic Lateral Sclerosis (ALS) Treatment and Assistance Act of 1999 - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act (SSA) to provide for a waiver of the 24-month waiting period for Medicare coverage for individuals disabled by amyotrophic lateral sclerosis, also known as ALS or Lou Gehrig's Disease. Amends SSA title XVIII (Medicare) to provide for Medicare coverage of any drug approved by the Food and Drug Administration for use in the treatment or alleviation of ALS-related symptoms.
United States · United States Congress · 19 January 1999
Children's Sleepwear Safety Act of 1999 - Directs the Consumer Product Safety Commission to revoke certain amendments to the flammability standards for children's sleepwear.
United States · United States Congress · 19 January 1999
Amends the Internal Revenue Code to set forth provisions for: (1) a small employer (100 or fewer employees) retirement plan; (2) a credit for the expenses of establishing such a plan; and (3) a model small employer retirement plan.
United States · United States Congress · 19 January 1999
Employee Educational Assistance Act of 1999 - Amends the Internal Revenue Code to: (1) permanently extend the exclusion from gross income of employer-provided educational assistance; and (2) restore the exclusion for such assistance on the graduate level.
United States · United States Congress · 19 January 1999
Expresses the sense of the Congress that Jonathan Jay Pollard should serve his full sentence of life imprisonment and should not receive any form of executive clemency from the President.
United States · United States Congress · 6 January 1999
Autism Statistics, Surveillance, Research, and Epidemiology Act of 1999 (ASSURE) - Authorizes grants and contracts for the collection, analysis, and reporting of data on autism and pervasive developmental disabilities. Mandates establishment of three to five regional centers of excellence in autism and pervasive developmental disabilities epidemiology to collect and analyze information, to be established and operated through grants or cooperative agreements. Requires that the Centers for Disease Control and Prevention serve as the coordinating agency for autism and pervasive developmental disabilities surveillance through the establishment of a clearinghouse for data generated from the monitoring programs created by this Act. Mandates establishment of an Advisory Committee for Autism and Pervasive Developmental Disabilities Epidemiology Research. Authorizes appropriations.
United States · United States Congress · 6 January 1999
Permits certain veterans with service-connected disabilities who are retired members of the uniformed services to receive compensation concurrently with retired pay, without deduction from either.
United States · United States Congress · 6 January 1999
Drug-Free Ports Act - Directs the Attorney General, upon request, to grant access to identification records to any State, county, port authority, or other local jurisdiction to allow it to conduct criminal background checks on employees, or applicants for employment, at any port under its jurisdiction. Authorizes the Attorney General to assess a processing fee of up to $50.
United States · United States Congress · 6 January 1999
Justice for Holocaust Survivors Act - Amends the Federal judicial code to make an exception to the jurisdictional immunity of a foreign state in certain cases where money damages are sought for the personal injury of a U.S. citizen caused by an act of genocide occurring during World War II in the predecessor states of the Federal Republic of Germany, or in any territories or areas occupied, annexed, or otherwise controlled by those states. Sets the venue for such cases. Makes an exception to immunity from attachment with respect to such claims.
United States · United States Congress · 6 January 1999
Structured Settlement Protection Act - Amends the Internal Revenue Code to: (1) impose an excise tax on persons acquiring structured settlement payments in factoring transactions; and (2) set forth related reporting requirements.
United States · United States Congress · 6 January 1999
National Small Business Regulatory Assistance Act of 1999 - Amends the Small Business Act to require each participating Federal agency (the Environmental Protection Agency, the Internal Revenue Service, and the Department of Labor), the Office of Small Business Development Centers (Office) of the Small Business Administration, and representatives of an association representing a majority of small business development centers (SBDCs) to agree to a small business regulatory compliance assistance plan. Requires each participating agency to ensure the nonduplication of compliance assistance efforts. Requires the Office, with the agreement of the association, to develop and publish guidelines for the establishment by SBDCs or by consortia of SBDCs of a system of small business voluntary regulatory compliance (system), with specified guideline requirements. Outlines the assistance to be provided to participating small businesses. Requires annual reports from the Office to the President and the congressional small business committees concerning the assistance provided under this Act, the level of outreach to small businesses achieved by SBDCs and consortia, and recommendations for improvements in the regulation of small businesses participating in the system. Requires the Office to provide for an independent third-party evaluation of the system, to be submitted to the President and the small business committees. Provides funding to assist the Office and participating agencies in fostering, promoting, developing, and carrying out the system, including funds for the implementation and administration of worker safety and health compliance assistance plans and regulatory compliance assistance plans for FY 2000 through 2003. Provides funds to each participating SBDC under a population-based funding formula. Exempts such funds from matching requirements. Prohibits the Office from providing any funds to an SBDC or consortia after September 30, 2000, unless such SBDC or consortia have been approved for funding under a certification requirement.
United States · United States Congress · 6 January 1999
Freedom and Privacy Restoration Act of 1999 - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act and the Internal Revenue Code to prohibit any Federal, State, or local government agency or instrumentality from using a social security account number or any derivative as the means of identifying any individual, except for specified social security and tax purposes. Amends the Privacy Act of 1974 to prohibit any Federal, State, or local government agency or instrumentality from requesting an individual to disclose his social security account number on either a mandatory or a voluntary basis. Prohibits any two Federal agencies or instrumentalities from implementing the same identifying number with respect to any individual, except as authorized under this Act. Prohibits a Federal agency from: (1) establishing or mandating a uniform standard for identification of an individual that is required to be used by any other Federal agency, a State agency, or a private person for any purpose other than the purpose of conducting the authorized activities of the Federal agency establishing or mandating the standard; or (2) conditioning receipt of any Federal grant or contract or other Federal funding on the adoption, by a State, a State agency, or a political subdivision of a State, of a uniform standard for identification of an individual. Prohibits a Federal agency from establishing or mandating a uniform standard for identification of an individual that is required to be used within the agency, or by any other Federal agency, a State agency, or a private person, for the purpose of: (1) investigating, monitoring, overseeing, or otherwise regulating a transaction to which the Federal Government is not a party; or (2) administrative simplification.
United States · United States Congress · 6 January 1999
Designates the U.S. Postal Service building located at: (1) 2601 North 16th Street, Philadelphia, Pennsylvania, as the Roxanne H. Jones Post Office Building; (2) 5300 West Jefferson Street in Philadelphia as the Freeman Hankins Post Office Building; and (3) 2037 Chestnut Street in Philadelphia as the Max Weiner Post Office Building.
United States · United States Congress · 6 January 1999
TABLE OF CONTENTS: Title I: Conversion of Financing Title II: Authorization of Appropriations Title III: Program Amendments Preserving Affordable Housing for Senior Citizens into the 21st Century Act - Title I: Conversion of Financing - Authorizes the Secretary of Housing and Urban Development, with owner consent, to convert certain housing projects for the elderly from direct loan financing to rental assistance contract financing. Authorizes related debt forgiveness and section 8 contract cancellation. Title II: Authorization of Appropriations - Amends the Housing Act of 1959 to authorize appropriations for the supportive housing for elderly persons program. Amends the Cranston-Gonzalez National Affordable Housing Act to authorize appropriations for the supportive housing for persons with disabilities program. Title III: Program Amendments - Amends the Housing Act of 1959 with respect to the supportive housing for the elderly program to: (1) eliminate the requirement that acquired structures be from the Resolution Trust Corporation; (2) permit mixed funding sources; and (3) permit mixed income occupancy in certain high vacancy projects. Amends the Cranston-Gonzalez National Affordable Housing Act to permit mixed funding sources in the housing for persons with disabilities program.
United States · United States Congress · 6 January 1999
Directs the Secretary of the Interior to: (1) facilitate the development of guidelines and a program of technical assistance and grants that will set priorities for the preservation of the Route 66 corridor; (2) designate National Park Service (NPS) officials to perform the functions of the Cultural Resource Programs (NPS programs to support cultural resources related to the corridor); (3) support efforts of State and local public and private persons, nonprofit Route 66 preservation entities, Indian tribes, State Historic Preservation Offices, and entities in the States to preserve the corridor by providing technical assistance, participating in cost-sharing programs, and making grants; (4) act as a clearinghouse for communication among such parties and Federal, State, and local agencies; and (5) assist the States in determining the appropriate form of, and establishing and supporting, a non-Federal entity or entities to perform the functions of the Cultural Resource Programs after those programs are terminated. Authorizes the Secretary to enter into cooperative agreements, accept donations, provide cost-share grants and information and technical assistance in historic preservation, and conduct research. Requires the Secretary: (1) to provide assistance in the preservation of the corridor that is compatible with the idiosyncratic nature of the highway; (2) not to prepare or require an overall management plan, but to cooperate with public and private entities in developing local preservation plans to guide efforts to protect the most important or representative resources of the corridor; (3) to develop a technical assistance program in the preservation of Route 66, including guidelines for setting priorities for preservation needs; (4) to coordinate a program of historic research, curation, preservation strategies, and collection of oral and video histories of events that occurred along the corridor designed for continuing use after the Cultural Resource Programs are terminated; (5) to make available cost-share grants for the preservation of the corridor for resources that meet the guidelines under the technical assistance program; and (6) provide information about existing cost-share opportunities. Authorizes appropriation.
United States · United States Congress · 6 January 1999
Stand By Your Ad Act - Amends the Federal Election Campaign Act of 1971 to consider any printed, televised, or radio communication expressly advocating the election or defeat of a candidate for Federal office as clearly stating the information required under the Act if it meets specified requirements regarding: (1) the sponsor of the communication; and (2) whether or not the communication is authorized by the candidate involved.
United States · United States Congress · 6 January 1999
Amends the Treasury and General Government Appropriations Act, 1999 to repeal: (1) the mandate that the Director of the Office of Management and Budget (OMB) amend a specified OMB circular to require Federal awarding agencies to ensure that all data produced under an award (to institutions of higher education, hospitals, and other nonprofit organizations) be made available to the public through the procedures established under the Freedom of Information Act; and (2) agency authority to charge a user fee for obtaining such data at the request of a private party.
United States · United States Congress · 6 January 1999
Community Protection Act of 1999 - Amends the Federal criminal code to authorize qualified law enforcement officers carrying the official badge and photographic identification issued by the governmental agency for which the individual is employed as a law enforcement officer, notwithstanding State or local laws, to carry a concealed firearm that has been shipped or transported in interstate or foreign commerce. Specifies that this Act shall not be construed to supersede or limit the laws of any State that: (1) permit private persons or entities to prohibit or restrict the possession of concealed firearms on their property; or (2) prohibit or restrict the possession of firearms on any State or local government property, installation, building, base, or park. (Sec. 3) Sets forth similar provisions authorizing qualified retired law enforcement officers to carry concealed firearms notwithstanding State or local laws.
United States · United States Congress · 6 January 1999
Permits executive agencies to use appropriated funds (available to such agencies for salaries) to provide child care services, in Federal or leased facilities, or through contracts, for their civilian employees. Requires amounts so provided to be applied to improve the affordability of child care for lower income employees.
United States · United States Congress · 6 January 1999
Small Business Investment Company Technical Corrections Act of 1999 - Amends the Small Business Investment Act of 1958 to define "interest" for purposes of small business loans granted under the Small Business Investment Company (SBIC) program. Amends the Small Business Act to increase the FY 1999 and 2000 funding levels for such program. Amends the Small Business Investment Act of 1958 to: (1) remove a requirement that at least 50 percent of the annual program level of approved participating securities under the SBIC program be reserved for funding with SBICs having private capital of not more than $20 million; (2) provide for the determination of an eligible small business or smaller enterprise that is not required to pay Federal income tax at the corporate level but that is required to pass income through to its shareholders or partners by using a specified formula to compute its after-tax income; and (3) require the Small Business Administration to issue SBIC guarantees and trust certificates at periodic intervals of not less than 12 (currently six) months.
United States · United States Congress · 6 January 1999
Arlington National Cemetery Burial Eligibility Act - Allows the remains of the following persons to be interred at Arlington National Cemetery: (1) any member of the armed forces who dies while on active duty; (2) any retired member and any person who served on active duty and at the time of death was entitled to retired pay (or would have been so entitled but for his or her age); (3) any former member who was separated for physical disability before October 1, 1949, who served on active duty, and who would have been eligible for disability retirement if such provisions had been in effect on such date; (4) any former member whose last active military service was terminated honorably and who has been awarded one of a number of specified military decorations; (5) any former prisoner of war who dies on or after November 30, 1993; (6) the President or any former President; (7) the spouse, surviving spouse, minor child, and, in the discretion of the Cemetery's Superintendent, unmarried adult child of an interred member (but only if buried in the same gravesite); (8) the spouse, minor child, and unmarried adult child (discretionary) of a member on active duty if such person dies while the member is on active duty; (9) the individual whose spouse, minor child, and unmarried adult child (discretionary) is eligible under (8), above, but only if buried in the same gravesite; (10) the parents of a minor child or unmarried adult child whose remains, based on the parent's eligibility, are already buried in the Cemetery, but only if buried in the same gravesite; (11) the surviving spouse, minor child, and unmarried adult child (discretionary) of a member who was lost, buried at sea, or officially determined to be permanently absent in a status of missing or missing in action; and (12) the surviving spouse, minor child, and unmarried adult child (discretionary) of a member buried in a cemetery under the jurisdiction of the American Battle Monuments Commission.
United States · United States Congress · 6 January 1999
Government Shutdown Prevention Act - Provides for continuing appropriations (at 100 percent of the rate of operations provided for in FY 1999) in the absence of regular appropriations for FY 2000.
United States · United States Congress · 6 January 1999
Truth in Budgeting Act - Prohibits the receipts and disbursements of the Airport and Airway Trust Fund, the Inland Waterways Trust Fund, and the Harbor Maintenance Trust Fund from being counted as new budget authority, outlays, receipts, or deficit or surplus for purposes of the Federal budget as submitted by the President, the congressional budget, or the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act). Exempts such trust funds from any general statutory budget outlays limitation. Amends Federal transportation law to require the Secretary of Transportation to estimate annually: (1) what, but for this Act, would be at the close of the next fiscal year the amount of unfunded aviation authorizations; and (2) the net aviation receipts at the close of such year.
United States · United States Congress · 6 January 1999
Amends the Fair Labor Standards Act of 1938 to exempt from certain child labor restrictions the employment, inside or outside of businesses where machinery is used to process wood products, of individuals between ages 14 and 18 who are members of religious sects that do not permit formal education beyond the eighth grade. Permits such youth employment if the individual: (1) is supervised by an adult relative or by an adult member of the same religious sect or division; (2) does not operate or assist in the operation of power-driven woodworking machines; (3) is protected from wood particles or other flying debris within the workplace by a barrier appropriate to such potential hazard or by maintaining a sufficient distance from machinery in operation; and (4) is required to use personal protective equipment to prevent exposure to excessive levels of noise and sawdust.
United States · United States Congress · 6 January 1999
Military Retirement Equity Act of 1999 - Permits retired members of the armed forces to be paid retirement pay concurrently with compensation for any service-connected disability if the person's entitlement to retired pay is based solely on age, length of service (at least 20 years), or both. Reduces the retirement pay of individuals receiving both types of pay by a specified percentage of the disability compensation which decreases as the disability rating increases. Prohibits any reduction in the retirement pay of a disabled person when the disability rating is total.
United States · United States Congress · 6 January 1999
Military Retiree Health Care Task Force Act of 1999 - Establishes the Medicare Eligible Military Retiree Health Care Consensus Task Force to study and report to the Congress on matters relating to health care coverage of retired military personnel and their families, Federal sharing agreements relating to such care, and proposals to provide a full continuum of such coverage to Medicare-eligible military retirees and their dependents.
United States · United States Congress · 6 January 1999
Amends Federal armed forces provisions to remove certain numerical and geographic restrictions on the participation by Medicare-eligible Department of Defense beneficiaries in the Federal Employees Health Benefits program. Provides open enrollment periods through the year 2002 (currently 2000) and revises enrollment terms.
United States · United States Congress · 6 January 1999
Treatment of Children's Deformities Act of 1998 - Amends the Public Health Service Act, the Employee Retirement Income Security Act of 1974, and the Internal Revenue Code to set standards requiring that group and individual health insurance coverage and group health plans provide coverage for treatment of a minor child's congenital or developmental deformity or disorder due to trauma, infection, tumor, or disease.
United States · United States Congress · 6 January 1999
Directs the Secretary of the military department concerned to pay monthly special compensation to severely disabled military retirees as follows: (1) $300 for those with disabilities rated as total; (2) $200 for those with disabilities rated at 90 percent; and (3) $100 for those with disabilities rated at 70 or 80 percent. Requires such retirees to have completed at least 20 years of retirement-creditable military service and to have a service-connected disability.
United States · United States Congress · 6 January 1999
United States Cruise Tourism Act of 1999 - Authorizes the Secretary of Transportation to approve the transportation of passengers on foreign-flag cruise vessels not otherwise qualified to engage in the coastwise trade between ports in the United States, directly or by way of a foreign port, except with respect to coastwise trade served by a U.S.-flag cruise vessel. Requires termination of any such foreign-flag cruise vessel passenger service within three years after a U.S.-flag cruise vessel commences such service between the same ports. Requires the owner or charterer of a qualified foreign-flag cruise vessel to have any vessel repairs performed in the United States, unless the vessel requires repairs or service while at a distant foreign port. Directs the Secretary to terminate the coastwise trade privileges of the owner or charterer of a foreign-flag cruise vessel if such repairs have not been made in the United States. Provides for a waiver of such requirements in emergencies. Amends the Immigration and Nationality Act to authorize an immigration officer to extend for a period or periods of up to six months each a conditional permit to land temporarily in the United States granted to an alien crewman employed on a vessel, if the vessel owner or charterer requests the extension and the immigration officer determines that it is necessary to maintain the vessel in the coastwise trade between ports in the United States, directly or by way of a foreign port.
United States · United States Congress · 6 January 1999
Amends the Tariff Act of 1930 to authorize the substitution of certain grape juice concentrate, regardless of color, variety, or any other characteristic, for purposes of the drawback (refund) of duties on such products.
United States · United States Congress · 6 January 1999
Provides that eligibility of the following individuals for benefits under title XVI (Supplemental Security Income) of the Social Security Act shall not terminate by reason of a change of residence to the Philippines; but such benefit shall be reduced by 50 percent in the case of individuals who, as of January 1, 1990, were eligible for such benefits and, before August 15, 1945, served in the Philippine military forces while such forces were in the service of U.S. armed forces pursuant to the President's military order.
United States · United States Congress · 6 January 1999
Affordable Housing Opportunity Act of 1999 - Amends the Internal Revenue Code to increase, and link to the cost-of-living adjustment, the State low-income housing credit ceiling.
United States · United States Congress · 6 January 1999
Push Poll Disclaimer Act - Amends the Federal Election Campaign Act of 1971 to require individuals conducting polls by telephone or electronic means to interview individuals on opinions relating to any election for Federal office to disclose the following information: (1) the individual's identity; and (2) the identity of the individual sponsoring the poll or paying the expenses associated with the poll.
United States · United States Congress · 6 January 1999
Small Business Common Sense and Fairness Act of 1999 - Directs the Administrator of the Small Business Administration (SBA) to: (1) review the size standards of industries with the Standard Industrial Classification Codes of 15, 16, and 17 which were excluded in the 1994 SBA inflationary adjustment; and (2) adjust such standards for inflation for the purpose of deeming an enterprise in any such industry as a small business. Requires the Administrator, at least once every five years, to: (1) review and adjust for inflation such size standard for an enterprise deemed a small business for purposes of competing for Federal contracting opportunities based solely on annual revenues; and (2) report to the Congress and the President on findings and conclusions reached upon such review.
United States · United States Congress · 6 January 1999
Biennial Budget Act of 1999 - Amends the Congressional Budget Act of 1974 to revise the Federal and congressional budget processes by establishing a two-year budgeting and appropriations cycle and timetable. Revises the timetable with respect to the congressional budget process. (Sec. 4) Amends the Congressional Budget and Impoundment Control Act to define the budget biennium as the two consecutive fiscal years beginning on October 1 of any odd-numbered year. Makes conforming amendments to provisions regarding the congressional budget process. Revises provisions relating to the reconciliation process to: (1) raise the ceiling on debate in the Senate on any reported reconciliation measure from 20 to 100 hours; and (2) provide a point of order against consideration of reconciliation measures in the House of Representatives or the Senate which change any provision of law other than those which provide certain new budget or spending authority relating to Government corporations or gifts made to the United States, relate to revenues, or specify the amount of the public debt limit. (Sec. 5) Conforms provisions governing the President's budget to the biennial framework. (Sec. 6) Requires all Acts making regular appropriations for the support of the Government to be enacted for a biennium and to specify the amount of appropriations provided for each fiscal year in that period. (Sec. 7) Requires the heads of Federal agencies, the Comptroller General, and the heads of specified legislative branch agencies to provide requested information and assistance to the chairmen and ranking minority members of the House and Senate standing committees with respect to program administration. (Sec. 8) Makes conforming amendments regarding the biennial budget cycle to the Rules of the House of Representatives. (Sec. 9) Applies this Act to bienniums beginning after September 30, 2001.
United States · United States Congress · 6 January 1999
Businesses Undergoing the Glitch (BUG) Act - Allows a capped deduction from gross income for the business costs of making computers and computer software year 2000 compliant.
United States · United States Congress · 6 January 1999
Amends the Internal Revenue Code to disregard certain Native American housing assistance in determining whether a building is federally subsidized for low-income housing credit purposes.
United States · United States Congress · 6 January 1999
TABLE OF CONTENTS: Title I: Findings; Need to Replace the Income Tax Title II: Simplified USA Tax for Individuals Title III: Simplified USA Tax for Business Title IV: Deferred Compensation Plans Title V: Repeal of Estate and Gift Taxes Title VI: Technical and Administrative Changes; Effective Dates Simplified USA Tax Act of 1999 - Title I: Findings; Need to Replace the Income Tax - Sets forth findings, the main features of the Simplified USA Tax System, and the concepts and structure of the Simplified USA Tax System. Title II: Simplified USA Tax for Individuals - Establishes a new chapter 1 of the Internal Revenue Code (IRC), "Simplified USA Tax for Individuals." Establishes tax rates at 15, 25, and 30 percent. Sets forth provisions defining gross income, exclusions from gross income, alimony and child support deductions, personal and dependency deductions, the family living allowance, the homeowner deduction, the education deduction (equal, as a general rule, to the sum of all qualified education expenses), the philanthropic transfer deduction, the kiddie tax (concerning taxable income of children), and tax credits (including allowing a payroll tax credit). Sets forth provisions concerning a Roth IRA, a deductible IRA, annuities, endowment contracts, and life insurance contracts. Permits contributions to a Roth IRA of up to the amount of an individual's adjusted gross income. Provides, as a general rule, for the exclusion from gross income of Roth IRA distributions. Sets forth provisions concerning basis, business transactions, and nonrecognition transactions. Establishes rules for exclusion from gross income, rules relating to deductions, and rules for the rental of real estate. Requires a trust or estate to prepay the Simplified USA Tax for individuals. Sets the tax rate at 30 percent on the taxable income of a trust or estate when the taxable income exceeds $3,800. Sets forth rules concerning trusts and estates, including rules for credits, deductions, trust income, distributions, beneficiaries, charitable remainder trusts, reversionary interests, and funeral trusts. Title III: Simplified USA Tax for Businesses - Renumbers the current chapter 2 (Tax on Self-Employment Income) of the IRC as chapter 3. Establishes a new chapter 2, "Simplified USA Tax for Businesses." States that the tax equals the amount by which the business tax exceeds the payroll tax credit. Defines the "business tax" as the sum of: (1) 8 percent of the portion of the gross profits of the business entity for the taxable year that does not exceed $150,000; and (2) 12 percent of such portion of the gross profits of the business entity for the taxable year that exceeds $150,000. Directs the Secretary to prescribe rules under which the gross profits of business entities under common control are aggregated for purposes of applying the benefit of the lower rate. States that such rules shall be similar to rules applicable under IRC sections 1551 (Disallowance of the benefits of the graduated corporate rates and accumulated credit) and 1561 (Limitations on certain multiple tax benefits in the case of controlled corporations). Defines the "payroll tax credit" as a credit for the social security, railroad retirement, and hospital insurance taxes paid by an employer. Sets forth subchapters governing: (1) the basic rules for the business tax; (2) capital contributions, mergers, acquisitions, and distributions; (3) accounting method rules; (4) land and rental property; (5) insurance and financial products; (6) financial intermediation and financial institutions; (7) tax-exempt organizations; (8) cooperatives; (9) sourcing rules; (10) business conducted in a possession; (11) the payroll tax credit; (12) the import tax (as a general rule, eleven percent of the customs value of property or services); and (12) transition, administration, and consolidated returns (permitted, if it would have been permitted under the IRC provisions governing consolidated returns and such provisions were applied by treating each business entity as a corporation and its owners or partners as shareholders). Repeals chapter 6 (Consolidated Returns) of the IRC. Title IV: Deferred Compensation Plans - Provides, in general, that subchapter D (Deferred Compensation) of chapter 1 of the IRC is saved. Title V: Repeal of Estate and Gift Taxes - Repeals Subtitle B (Estate and Gift Taxes) of the IRC. Title VI: Technical and Administrative Changes: Effective Dates - Renames the IRC the "USA Tax Code." Makes other amendments to the IRC which reflect the amendments made by this Act.
![Official portrait of Rep. English, Phil [R-PA-3]](https://www.congress.gov/img/member/e000187_200.jpg)