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United States · Official source
1,868 records where Rep. Etheridge, Bob [D-NC-2] is listed as a sponsor, author, or other actor. Search with topics and years
United States · United States Congress · 23 April 1998
Designates the auditorium in the Sandia Technology Transfer Center in Albuquerque, New Mexico, as the Steve Schiff Auditorium.
United States · United States Congress · 1 April 1998
School Construction Act of 1998 - Amends the Internal Revenue Code to: (1) allow a limited tax credit to holders of qualified public school construction bonds as an incentive for public school construction; (2) include in gross income the amount of such credit, which shall be treated as interest income; and (3) establish a national qualified school construction bond limitation for each calendar year, to be allocated among the States with projected enrollment increases.
United States · United States Congress · 1 April 1998
Manufactured Housing Improvement Act - Amends the National Manufactured Housing Construction and Safety Standards Act of 1974 to revise Federal construction and safety provisions for manufactured homes based upon a consensus standards development process. Eliminates the National Manufactured Home Advisory Council.
United States · United States Congress · 31 March 1998
National Oilheat Research Alliance Act of 1998 - Authorizes the oilheat industry to conduct a referendum through a qualified industry organization among retailers and wholesalers for the creation of a National Oilheat Research Alliance to develop programs concerning oilheat research and development, safety issues, consumer education, and training. Defines industry to include those persons involved in the production, transportation, and sale of oilheat, and in the manufacture and distribution of oilheat utilization equipment, in the United States (but not the ultimate consumers of oilheat). Permits State participation in such Alliance. Prescribes guidelines for Alliance membership and representation. Requires the Alliance to: (1) establish a program coordinating its operation with that of any similar State, local, or regional program; and (2) levy and collect annual assessments on the wholesale sale of No. 1 distillate and No. 2 dyed distillate sufficient to cover Alliance plans and program costs. Empowers the Alliance to bring suit in Federal court to compel compliance with any assessments it levies.
United States · United States Congress · 25 March 1998
Family Farm Safety Net Act of 1998 - Amends the Agricultural Market Transition Act to revise marketing assistance loan formula ceilings for wheat, corn (feed grains), upland and extra long staple cotton, and soybeans and other oilseeds. Authorizes six-month loan extensions. Amends the Consolidated Farm and Rural Development Act to give rural industrial assistance priority to projects that encourage farmer-owned value-added processing facilities.
United States · United States Congress · 19 March 1998
Agricultural Credit Restoration Act - Amends the Consolidated Farm and Rural Development Act to exclude from "debt forgiveness": (1) loan rescheduling, consolidation, deferral, or reamortization; (2) one debt forgiveness due to natural disaster or family medical condition; and (3) loan restructuring, write-down, or buy-out as part of the resolution of a discrimination complaint against the Secretary of Agriculture (thus excluding such situations from the ban on lending program eligibility for producers with restructured farm debt). Increases the number of permitted loan (including direct operating and guaranteed loan) write-downs or buy-outs per borrower from one to two. Eliminates the aggregate limitation on per borrower debt forgiveness. Authorizes interstate allocation of unused funds for socially disadvantaged farmers and ranchers.
United States · United States Congress · 19 March 1998
Health Care Claims Guidance Act - Amends Federal law relating to claims against the U. S. Government to prohibit any action under such provisions based on a claim submitted: (1) under a federally funded health care program unless the amount of damages alleged is a material amount; (2) in reliance on erroneous information supplied by a Federal agency or in reliance on written statements of Federal policy which affects such claim provided by a Federal agency; or (3) by a person that is in substantial compliance with a model compliance plan issued by the Secretary of Health and Human Services (in consultation with the Secretary of Defense). Requires that the Government prove an allegation of a false health care claim by clear and convincing evidence. Defines, for the amendments made by this Act, "federally funded health care program" to mean a program that provides health benefits, directly or otherwise, established under Social Security Act titles XVIII (Medicare), XIX (Medicaid), or XXI (Children's Health Insurance) or provisions of Federal law relating to the armed forces.
United States · United States Congress · 18 March 1998
Independent Commission on Campaign Finance Reform Act of 1998 - Establishes the Independent Commission on Campaign Finance Reform to study the laws relating to the financing of political activity and to report and recommend legislation to reform those laws. (Sec. 6) Requires the Commission, not later than the expiration of the 180-day period that begins on the date on which the second session of the 105th Congress adjourns, to submit to the President, the Speaker and minority leader of the House of Representatives, and the majority and minority leaders of the Senate, a report of the activities of the Commission. Requires the report to include any recommendations for changes in the laws (including regulations) governing the financing of political activity, including any changes in House and Senate rules, to which nine or more Commission members may agree, together with drafts of: (1) any legislation recommended by the Commission to implement such recommendations; and (2) any proposed amendment to the Constitution recommended by the Commission as necessary to implement such recommendations, except that if the Commission includes such a proposed amendment in its report, it shall also include recommendations and drafts for legislation that may be implemented prior to the adoption of such proposed amendment. Requires the Commission, in making recommendations and preparing drafts of legislation, to consider the following to be its primary goals: (1) encouraging fair and open Federal elections that provide voters with meaningful information about candidates and issues; (2) eliminating the disproportionate influence of special interest financing of Federal elections; and (3) creating a more equitable electoral system for challengers and incumbents. (Sec. 7) Provides for expedited congressional consideration of any legislation introduced the substance of which implements a recommendation of the Commission submitted, including a joint resolution proposing an amendment to the Constitution. (Sec. 9) Authorizes appropriations.
United States · United States Congress · 4 March 1998
Public School Modernization Act of 1998 - Amends the Internal Revenue Code to revise current incentives for education zones into incentives for qualified public school modernization bonds, including (currently existing) qualified zone academy bonds and (newly established) qualified school construction bonds. Allows a limited tax credit, computed according to a specified formula, to taxpayers holding such public school modernization bonds. Raises the national zone academy bond limitation from $400 million to $1.4 billion for calendar 1999 (and 2000), and eliminates the limitation after 2000. Prescribes requirements for national qualified school construction bonds, with a national limitation of $9.7 billion each for calendar 1999 and 2000 and no limit after 2000.
United States · United States Congress · 25 February 1998
Credit Union Membership Protection Act - Amends the Federal Credit Union Act to permit any person who is a Federal credit union member as of February 25, 1998, to retain member status if such status would be lost as a result of a certain Supreme Court decision construing membership criteria.
United States · United States Congress · 25 February 1998
Urges international cooperation in working to resolve cases in which children in the United States are abducted by family members who are foreign nationals and taken to foreign countries, and in seeing that justice is served by holding the abductors accountable for criminal law violations.
United States · United States Congress · 24 February 1998
Federal Pay Fairness Act of 1998 - Amends Federal law concerning Government organization and employees to modify the conditions that must be met before the President may provide for an alternative pay plan or an alternative level of comparability payments. Applies the new standards starting with any alternative pay adjustments and any alternative level of comparability payments scheduled to take effect after 1998.
United States · United States Congress · 11 February 1998
Expresses the sense of the Congress that: (1) the United States expects the European Union to comply immediately with the ruling of the World Trade Organization (WTO) that the European Union's ban of U.S. beef is in violation of the WTO's Agreement on the Application of Sanitary and Phytosanitary Measures, and grant U.S. beef producers access to the European market; and (2) the United States Trade Representative should take immediate action to open European markets to U.S. beef producers in the event the European Union fails to comply with the WTO's ruling.
United States · United States Congress · 4 February 1998
Authorizes the President, on behalf of the Congress, to present a gold medal to Nelson Rolihlahla Mandela in recognition of his life-long dedication to the abolition of apartheid and the promotion of reconciliation among the people of the Republic of South Africa. Directs the Secretary of the Treasury to strike a gold medal and sell duplicates in bronze at a price sufficient to cover the costs of the medals. Declares such medals to be national medals. Authorizes a maximum charge against the United States Mint Public Enterprise Fund to pay for the costs of the medals. Mandates that proceeds from sales of duplicate bronze medals be deposited in such Fund.
United States · United States Congress · 4 February 1998
Expresses the sense of the Congress that national goals should include providing access to affordable housing and expanding home ownership opportunities pursued through policies of tax incentives and private and public sector activities.
United States · United States Congress · 3 February 1998
Amends the Federal criminal code to treat the following as an antique firearm for purposes of the Federal firearms laws: any firearm in which black powder and a projectile are loaded through the muzzle, and such powder is ignited by a percussion-activated ignition system to expel the projectile, and which does not use fully assembled or fixed, rimfire, or conventional centerfire ammunition.
United States · United States Congress · 28 January 1998
Higher Education Reporting Relief Act - Amends the Internal Revenue Code to: (1) repeal the higher education tuition information return requirement for educational institutions and certain related businesses; and (2) require certain institution-identifying information to be provided by the taxpayer in order to claim the tuition credit.
United States · United States Congress · 27 January 1998
Expresses the sense of the House of Representatives that any budget surplus that is achieved between now and the end of FY 2002 should not be spent, but rather saved for investment in the old-age, survivors, and disability insurance program under title II of the Social Security Act.
United States · United States Congress · 27 January 1998
Requests that the U.S. Postal Service issue a commemorative postage stamp in 1999 in honor of the 100th anniversary of the founding of the Veterans of Foreign Wars of the United States.
United States · United States Congress · 13 November 1997
Meals for Achievement Act - Amends the Child Nutrition Act of 1966 to expand the School Breakfast Program in elementary schools by revising the formula for determining breakfast assistance payments to State educational agencies to include the number of breakfasts served in elementary schools and free breakfasts served in non-elementary schools. Amends the National School Lunch Act to provide greater access to snacks in school-based childcare programs by eliminating certain restrictions on children's eligibility for such meal supplements in afterschool care.
United States · United States Congress · 13 November 1997
Digital Era Copyright Enhancement Act - Expands the fair use of a copyrighted work to include uses by analog or digital transmission in connection with teaching, research, and other specified activities. Expands certain rights of libraries and archives to reproduce and distribute copies or phonorecords to authorize three copies or phonorecords (currently, one) to be reproduced or distributed for preservation, security, or replacement purposes. Revises certain limitations on exclusive rights to provide that the following are not infringements: (1) performances, displays, or distributions of copyrighted works by or in the course of analog or digital transmissions in connection with certain distance education activities; and (2) copying works in digital format if such copying is incidental to the operation of a device in the course of the otherwise lawful use of a work, does not conflict with the normal exploitation of the work, and does not unreasonably prejudice the author's interests. Provides that when a work is distributed to the public subject to non-negotiable license terms, such terms shall not be enforceable under the common law or statutes of any State to the extent that they: (1) limit the reproduction, adaptation, distribution, performance, or display of uncopyrightable material; or (2) abrogate or restrict specified limitations on exclusive rights. Prohibits, for purposes of infringement, the knowing removal, deactivation, or circumvention of technological measures used by a copyright owner to preclude or limit reproduction of a work. Bars the provision or distribution of false copyright management information with the intent to induce or conceal infringement. Defines "copyright management information" as certain information, including title, name of author and copyright owner, and terms for use of the work, in electronic form as carried in or as data accompanying a copy or a phonorecord of a work. Prohibits the removal or alteration of such information or the distribution of copies or phonorecords so altered with the intent to induce infringement. Establishes civil remedies with respect to violations of technological measure or copyright management information provisions.
United States · United States Congress · 9 November 1997
Amends the Internal Revenue Code to: (1) increase the low-income State housing credit ceiling amount; and (2) provide for a cost-of-living adjustment for such amount.
United States · United States Congress · 8 November 1997
Iran Missile Proliferation Sanctions Act of 1997 - Directs the President to report periodically to specified congressional committees on foreign persons who, on or after August 8, 1995, have transferred, or attempted to transfer, controlled goods or technology, or provided, or attempted to provide, technical assistance or facilities that contributed, or would have contributed, to Iran's efforts to acquire, develop, or produce ballistic missiles. Excludes from identification in such reports any such persons who were previously identified or sanctioned, who are subject to a waiver, or who have acted on behalf of, or in concert with, the United States. Requires imposition on such persons of minimum two-year sanctions prohibiting: (1) sales to such persons of items on the United States Munitions List (and terminating sales of any controlled U.S. arms); (2) the export to such persons of dual use goods and technology; and (3) the provision of U.S. financial assistance. Authorizes the President to waive such sanctions on the basis of U.S. national security or additional information demonstrating that the sanctioned person did not commit the acts alleged. Expresses the sense of the Congress that the President should exercise the authority granted to him under the Freedom for Russia and Emerging Eurasian Democracies and Open Markets Support Act of 1992 to prevent: (1) the transfer through purchase, barter, or other acquisition of weapons-related material and delivery systems to Iran; and (2) the transfer to Iran of scientific and technical expertise with respect to such material and systems. Authorizes the use of certain assistance, otherwise available for the independent states of the former Soviet Union under the Foreign Assistance Act of 1961, to prevent such transfers.
United States · United States Congress · 7 November 1997
Multichannel Video Competition and Consumer Protection Act of 1997 - Amends the Communications Act of 1934 to direct the Federal Communications Commission (FCC) to: (1) initiate, and report to specified congressional committees on, an inquiry on the extent to which a certain differential fee decision (relating to the per subscriber per month royalty fee for the retransmission of superstation and distant network signals by direct-to-home satellite service providers) constitutes an impediment to the development of effective market competition for multichannel video programming distribution; and (2) based on such inquiry, make necessary regulatory changes. Includes direct-to-home satellite services under provisions protecting telecommunications services from piracy. Prohibits any U.S. officer or employee from taking any action to implement or enforce the differential fee decision until 120 days after FCC submission of its report.
United States · United States Congress · 7 November 1997
Medicare Venipuncture Fairness Act of 1997 - Amends the Balanced Budget Act of 1997 to repeal provisions denying payment for home health benefits based solely on venipuncture to obtain a blood sample. Requires the Secretary of Health and Human Services to study and report to the Congress with respect to the provision of home health services consisting of venipuncture under title XVIII (Medicare) of the Social Security Act.
United States · United States Congress · 6 November 1997
Jennifer's Law Act of 1997 - Amends the Omnibus Crime Control and Safe Streets Act of 1968 to provide for a ten percent reduction (for redistribution to States in compliance) for any State not substantially complying with rules made by the Federal Bureau of Investigation (FBI) to achieve greater ease in cross referencing indexes of missing persons with those of unidentified persons and requiring: (1) immediate reporting by a State's authorities of every unidentified person found in that State's jurisdiction, to the National Crime Information Center (NCIC) and to the State's law enforcement authorities; (2) the subsequent entry of a complete profile of the unidentified person; (3) the entry of an NCIC or other appropriate number on all unidentified persons' death certificates; and (4) the retention of all such records pertaining to unidentified persons in the NCIC and with appropriate State agencies until the person is identified. Directs the FBI to issue regulations to ensure compliance, including a requirement that any charge for making available such information not exceed the actual cost of making such information available.
United States · United States Congress · 6 November 1997
Commends the personnel who served in the Asiatic Fleet of the United States Navy between 1910 and 1942. Expresses support for the goals of United States Navy Asiatic Fleet Memorial Day.
United States · United States Congress · 5 November 1997
Bulletproof Vest Partnership Grant Act of 1997 - Authorizes the Director of the Bureau of Justice Assistance to: (1) make grants to States or units of local government to purchase armor vests for use by law enforcement officers; and (2) give preferential consideration to applications from jurisdictions that have the greatest need, a mandatory wear policy, and a violent crime rate at or above the national average. Sets forth provisions regarding matching funds and allocation of funds, State and local applications, and grant application renewal. Prohibits any State or unit of local government that receives financial assistance made available by this Act from purchasing equipment or products manufactured using prison inmate labor. Authorizes appropriations. Expresses the sense of the Congress that entities receiving assistance under this Act should, in expending such assistance, purchase only American-made equipment and products.
United States · United States Congress · 4 November 1997
Health Care Access Improvement Act - Amends the Internal Revenue Code to allow a limited tax credit to qualified primary health services providers who establish practices in health professional shortage areas.
United States · United States Congress · 31 October 1997
Expresses the support of the House of Representatives for the 50 States in adopting challenging academic standards in core subjects and for the development of rigorous tests to measure student achievement.
United States · United States Congress · 30 October 1997
Directs the Secretary of Agriculture to afford a named individual relief for wrongful dismissal from the Department of Agriculture during a reduction in force, notwithstanding such individual's failure to file a timely appeal.
United States · United States Congress · 30 October 1997
Campaign Finance Reform Act of 1997 - Amends the Federal Election Campaign Act of 1971 to: (1) set a limitation on the amount of non-Federal money that may be contributed by any person to any political committee of a national political party; (2) redefine the term "independent expenditure"; (3) restrict the solicitation of contributions by candidates and Federal officeholders to or on behalf of certain nonprofit organizations; (4) prohibit solicitations for or donations to nonprofit organizations by political parties and specified entities; and (5) revise reporting requirements to require certain principal campaign committees to file additional monthly reports electronically and make such reports available on the Internet.
United States · United States Congress · 24 October 1997
Superfund Recycling Equity Act of 1997- Amends the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 to absolve persons (other than owners or operators) who arranged for the recycling of recyclable material from liability for environmental response actions. Deems transactions involving scrap paper, plastic, glass, textiles, or rubber (other than whole tires) to be arranging for recycling if the person who arranged the transaction demonstrates that the following criteria were met: (1) the recyclable material met a commercial specification grade and a market existed for the material; (2) a substantial portion of the material was made available for use as a feedstock for the manufacture of a new saleable product; (3) the material (or product to be made from the material) could have been a replacement for a virgin raw material; and (4) with respect to transactions occurring 90 days after this Act's enactment, the person exercised reasonable care to determine that the facility where the material would be managed by another was in compliance with Federal, State, or local environmental laws or regulations. Deems transactions involving scrap metal to be arranging for recycling if the person who arranged the transaction demonstrates that: (1) the criteria for scrap materials were met; (2) he or she complied with applicable standards regarding activities associated with the recycling of scrap metals; and (3) the scrap metal was not melted prior to the transaction. Deems transactions involving spent lead-acid, nickel-cadmium, or other batteries to be arranging for recycling if the person involved demonstrates that: (1) the criteria for scrap materials were met; and (2) he or she complied with applicable Federal environmental regulations or standards regarding such batteries. Makes the exemptions from liability under this Act inapplicable if the person: (1) had an objectively reasonable basis to believe at the time of the recycling transaction that the recyclable material would not be recycled or would be burned as fuel or for energy recovery or incineration or that the consuming facility was not in compliance with Federal, State, or local environmental laws or regulations; (2) had reason to believe that hazardous substances had been added to the material for purposes other than processing for recycling; or (3) failed to exercise reasonable care with respect to the management of the material. Makes such exemptions inapplicable if the recyclable material contained polychlorinated biphenyls in excess of 50 parts per million or any new Federal standard or if such material is an item of scrap paper containing, at the time of recycling, a concentration of a hazardous substance determined to present a significant human health or environmental risk.
United States · United States Congress · 22 October 1997
America's Teacher Preparation Improvement Act - Amends title V (Educator Recruitment, Retention, and Development) of the Higher Education Act of 1965 (HEA) to revise and rename part A as Initial Teacher Preparation. Authorizes the Secretary of Education, in fiscal years for which appropriations are less than $50 million, to make competitive grants to enhance initial teacher preparation to four-year institutions of higher education in partnership with other specified educational entities. Authorizes the Secretary, in fiscal years in which appropriations are more than $50 million, to allot such funds to State educational agencies to make such grants. Allows States to reserve a portion of such funds for specified related State activities. Requires the use of such grants for: (1) teacher preparation activities; and (2) induction experience for new teachers. Allows the use of such grants for: (1) specified types of targeted programs; (2) recruitment; and (3) a system of initial teacher preparation among an institution of higher education offering approved programs and one or more preschools, kindergartens, secondary schools, community groups, two-year institutions of higher education, or nonprofit organizations. Sets forth program requirements for agreements, applications, and participation of private school children and teachers. Authorizes appropriations. Revises the allocation of funds for Programs to Encourage Minority Students to Become Teachers. Repeals HEA title V provisions for: (1) National Teacher Academies; (2) teacher scholarships and fellowships; (3) innovation and research; (4) programs for special populations; and (5) new teaching careers.
United States · United States Congress · 21 October 1997
TABLE OF CONTENTS: Title I: Executive Branch Governance and Senior Management of the Internal Revenue Service Subtitle A: Executive Branch Governance and Senior Management Subtitle B: Personnel Flexibilities Title II: Electronic Filing Title III: Taxpayer Protection and Rights Subtitle A: Burden of Proof Subtitle B: Proceedings by Taxpayers Subtitle C: Relief for Innocent Spouses and for Taxpayers Unable to Manage Their Financial Affairs Due to Disabilities Subtitle D: Elimination of Interest Rate Differential on Overlapping Periods of Interest on Income Tax Overpayments and Underpayments Subtitle E: Protections for Taxpayers Subject to Audit or Collection Activities Subtitle F: Disclosures to Taxpayers Subtitle G: Low Income Taxpayer Clinics Subtitle H: Other Matters Subtitle I: Studies Title IV: Congressional Accountability for the Internal Revenue Service Subtitle A: Oversight Subtitle B: Budget Subtitle C: Tax Law Complexity Title V: Clarification of Deduction for Deferred Compensation Internal Revenue Service Restructuring and Reform Act of 1997 - Title I: Executive Branch Governance and Senior Management of the Internal Revenue Service - Subtitle A: Executive Branch Governance and Senior Management - Amends the Internal Revenue Code (IRC) to replace provisions providing for the appointment of a Commissioner of Internal Revenue with provisions establishing, within the Department of the Treasury, an Internal Revenue Service (IRS) Oversight Board which shall have 11 members (appointed for five year terms) consisting of: (1) eight non-Federal employees appointed by the President; (2) the Secretary of the Treasury; (3) the Commissioner of Internal Revenue; and(4) an IRS employee, appointed by the President, who is a representative of an organization representing a substantial number of IRS employees. Directs the Board, in general, to oversee the IRS in its administration, management, conduct, supervision, and implementation of the internal revenue laws and tax conventions. Prohibits the Board from having responsibility with respect to: (1) the development and formulation of Federal tax policy; (2) IRS law enforcement activities; or (3) specific IRS procurement activities. Restricts the disclosure of return information to the Board. Sets forth the specific responsibilities of the Board, including: (1) reviewing and approving the strategic plans of the IRS; (2) reviewing the operational functions of the IRS; (3) recommending a Commissioner to the President; and (4) reviewing and approving the IRS budget request. (Sec. 102) Directs the President to appoint, for a term of five years (currently, there is no specified term limit), an IRS Commissioner who shall: (1) administer, manage, and supervise the execution and application of the internal revenue laws and tax conventions; and (2) recommend to the President an IRS Chief Counsel. Reestablishes within the IRS the: (1) Office of Employee Plans and Exempt Organizations which shall be under the supervision of the IRS Assistant Commissioner; and (2) Office of Taxpayer Advocate. (Sec. 103) Authorizes the Commissioner, unless otherwise prescribed by the Secretary, (currently, the Secretary) to employ the number of persons as is proper to administer and enforce the internal revenue laws. (Sec. 104) Prohibits any applicable person (defined as any Level I Executive Schedule employee, except the U.S. Attorney General) from requesting any IRS employee to conduct or terminate any audit or investigation of a taxpayer. Requires any IRS employee receiving any such request to report to the IRS Chief Inspector. Sets forth exceptions. Subtitle B: Personnel Flexibilities - Directs the Commissioner to establish a performance management system which: (1) shall cover all IRS employees other than Oversight Board members, the Commissioner, and the Chief Counsel; (2) shall maintain individual accountability of employees by establishing performance standards, providing for periodic retention reviews, and using performance evaluations as a basis for pay adjustments and other personnel actions; and (3) establish individual, group, and organizational goals. Sets forth staffing flexibility provisions, with special provisions for veterans. Permits demonstration projects to improve personnel management, increase accountability, impose disciplinary action, and promote pay based on performance. Requires reports to the Congress. Title II: Electronic Filing - States that it is the policy of the Congress that paperless filing is the preferred form of filing, and that by the year 2007, no more than 20 percent of all returns should be filed on paper. Sets forth: (1) plans to achieve such goal; and (2) reporting requirements. Title III: Taxpayer Protection and Rights - Taxpayer Bill of Rights 3 - Subtitle A: Burden of Proof - Places the burden of proof in any court proceeding, with respect to any factual issue relevant to ascertaining the income tax liability of a taxpayer, on the Secretary, but only if: (1) the taxpayer asserts a reasonable dispute with respect to an issue; (2) the taxpayer cooperates fully with the Secretary with respect to an issue; and (3) in the case of a partnership, corporation, or trust meets the IRC definition of the term prevailing party. Subtitle B: Proceedings by Taxpayers - Sets forth provisions concerning the awarding of attorney's fees, including permitting the awarding of higher attorney fees if warranted by the difficulty of the issues in the case or the local availability of tax expertise. (Sec. 312) Permits civil damages if any IRS employee, in connection with any collection activity, negligently disregards the IRC. (Currently, damages are allowed only if the employee recklessly or intentionally disregards the IRC.) (Sec. 313) Increases, from $10,000 to $25,000, the amount in controversy permitted on the small case calendar. Subtitle C: Relief for Innocent Spouses and for Taxpayers Unable to Manage Their Financial Affairs Due to Disabilities - Provides for the relief of an innocent spouse from a tax underpayment on a joint return under specified circumstances, including that the spouse had no reason to know of the underpayment and that it is inequitable to hold the spouse liable. (Sec. 322) Provides for the suspension of the statute of limitations for claiming a refund or credit during periods of a medically determined physical or mental impairment. Subtitle D: Elimination of Interest Rate Differential on Overlapping Periods of Interest on Income Tax Overpayments and Underpayments - Establishes a net interest rate of zero on equivalent amounts of overpayment and underpayment existing for any period. Subtitle E: Protections for Taxpayers Subject to Audit or Collection Activities - Entitles a taxpayer, in any noncriminal proceeding before the IRS, to the same common law protections of confidentiality with respect to tax advice furnished by any qualified individual as the taxpayer would have if such individual were an attorney. (Sec. 342) Directs the Taxpayer Advocate, for purposes of determining whether to issue a taxpayer assistance order, to consider, among other things: (1) whether there is an immediate threat of adverse action; and (2) whether there has been an unreasonable delay; and (3) whether the taxpayer will suffer irreparable injury. (Sec. 343) Prohibits the use of financial status or economic reality examination techniques to determine the existence of unreported income unless there is a reasonable indication that there is a likelihood of such unreported income. (Sec. 344) Prohibits the issuance of a summons to produce or examine any tax-related computer source code, subject to exceptions. (Sec. 345) Requires notification to a taxpayer of the taxpayer's right to refuse to extend the statute of limitations, or to limit such extension to particular issues, on each occasion when the taxpayer is requested to provide consent. (Sec. 346) Directs the Secretary to: (1) develop and publish schedules of national and local allowances designed to provide that taxpayers entering into a compromise have an adequate means to provide for basic living expenses; and (2) prepare a statement which sets forth in simple terms the rights of a taxpayer and the obligations of the IRS relating to offers-in-compromise. (Sec. 347) Requires the Secretary to include on a deficiency notice the last date on which a taxpayer can file a petition with the tax court. (Sec. 348) Permits the refund of any uncontested overpayments before there is a final determination by the Tax Court of a contested deficiency. (Sec. 349) Requires IRS employees to be instructed that they cannot threaten to audit any taxpayer in an attempt to coerce the taxpayer into entering into a Tip Reporting Alternative Commitment Agreement. Subtitle F: Disclosure to Taxpayers - Requires the establishment of procedures to clearly alert married taxpayers of their joint and several liabilities on all appropriate publications and instructions. (Sec. 352) Requires a revision of the Taxpayer Bill of Rights contained in IRS Publication No. 1 so that it more clearly informs taxpayers of their rights to be represented at interviews and to suspend an interview. Requires: (1) the inclusion in such publication of a statement which sets forth in simple terms the procedure and criteria for selecting taxpayers for examination; and (2) the submission of drafts of such statement to specified congressional committees. (Sec. 354) Requires that a field service advice memorandum be treated as a written determination, thereby making it open to public inspection, subject exceptions and special rules. (Sec. 355) Requires the inclusion, with any first letter of deficiency allowing a taxpayer an opportunity for administrative review in the IRS Office of Appeals, of an explanation of the appeals process with respect to such proposed deficiency. Subtitle G: Low-Income Taxpayer Clinics - Directs the Secretary to make grants to provide matching funds for the development, expansion, or continuation of qualified low income taxpayer clinics. Subtitle H: Other Matters - Grants jurisdiction to the U.S. district courts and the U.S. Court of Federal Claims over any action by the representative of an estate, consisting largely of an interest in a closely held business, which elects the installment method of payment. (Sec. 372) Requires the Secretary to maintain and report records of taxpayer complaints of misconduct by IRS employees on an individual basis. (Sec. 373) Requires the Secretary, on request from the Archivist of the United States, to disclose or authorize the disclosure of returns and return information to officers and employees of the National Archives and Records Administration if necessary for the scheduling of records for destruction or retention. (Sec. 374) Directs the Secretary to establish such rules as necessary to allow payment of taxes by check or money order. Subtitle I: Studies - Directs the Joint Committee on Taxation to conduct studies and report findings concerning: (1) penalty administration; and (2) taxpayer confidentiality. Title IV: Congressional Accountability for the Internal Revenue Service - Subtitle A: Oversight - Expands the duties of the Joint Committee on Taxation with respect to: (1) investigations; (2) joint hearings; and (3) reports. Subtitle B: Budget - Expresses the sense of the Congress that the IRS efforts to resolve the century date change computing problems should be fully funded. (Sec. 412) Provides for the establishment of a financial management advisory group. Subtitle C: Tax Law Complexity - Expresses the sense of the Congress that the IRS should provide the Congress with an independent view of tax administration, and that during the legislative process, the Congress should hear from front-line technical experts at the IRS concerning pending IRC amendments. (Sec. 422) Requires any legislation amending the IRC that is reported by either the Senate Committee on Finance or the House Committee on Ways and Means to include in the report a Tax Complexity Analysis prepared by the Joint Committee on Taxation. Title V: Clarification of Deduction for Deferred Compensation - Provides that, except for severance pay, no amount shall be treated as deferred compensation until it is actually received by the employee.
United States · United States Congress · 9 October 1997
Expresses the sense of the Congress that: (1) all schools should be drug-free; (2) all Federal, State, and local drug fighting agencies should work together with schools and parents to ensure that a renewed effort is made to fight the distribution, sale, and use of illegal drugs in our schools and to America's youth; (3) all governmental leaders and parents share a role in raising awareness of this issue and offering constructive alternatives to illegal drug use; and (4) the Congress and the President should set a goal and work with local communities and parents to end the distribution, sale, and use of illegal drugs in the Nation's schools by the year 2000.
United States · United States Congress · 6 October 1997
Prohibits the Administrator of the Environmental Protection Agency from controlling the consumption, production, importation, or export of methyl bromide for pesticide use, except: (1) as required by the Montreal Protocol of all parties; or (2) upon a Department of Agriculture certification of appropriate alternatives or substitutes.
United States · United States Congress · 6 October 1997
Emergency Medical Services Enhancement Act of 1997 - Amends the Internal Revenue Code to permit the issuance of tax-exempt bonds by qualified volunteer emergency services organizations.
United States · United States Congress · 26 September 1997
Pfiesteria Research Act of 1997 - Directs the Administrator of the Environmental Protection Agency, the Secretary of Commerce (acting through the Director of the National Marine Fisheries Service), the Secretary of Health and Human Services (acting through the Directors of the National Institute of Environmental Health Sciences and the Centers for Disease Control and Prevention), and the Secretary of Agriculture to: (1) establish a research program for the eradication or control of Pfiesteria piscicida and other aquatic toxins; and (2) make grants to specified colleges, universities, and other entities in affected States for carrying out such research. Authorizes appropriations.
United States · United States Congress · 25 September 1997
Authorizes the President to present gold medals, on behalf of the Congress, to named individuals referred to collectively as the "Little Rock Nine," in recognition of the selfless heroism they exhibited and the pain they suffered in the cause of civil rights by integrating Central High School in Little Rock, Arkansas. Authorizes appropriations. Authorizes the Secretary of the Treasury to strike and sell duplicates of such medals in bronze. States that these medals are national medals.
United States · United States Congress · 23 September 1997
Amends the Taxpayer Relief Act of 1997 to repeal specified provisions which provide for the tax treatment of certain tax-exempt organizations which provide commercial-type insurance.
United States · United States Congress · 23 September 1997
Volunteer Firefighter Equipment Enhancement Act of 1997 - Amends the Internal Revenue Code to permit tax-exempt bond financing for the purchase of an ambulance or other emergency response vehicle by a volunteer emergency medical services organization or by a volunteer fire department.
United States · United States Congress · 18 September 1997
Supports National Mammography Day and urges all American women to take an active role in the fight against breast cancer by all means available to them. Calls for recognition of the role played by community organizations and health care providers in promoting awareness of the importance of regular mammograms and in helping to expand the availability of low-cost mammograms.
United States · United States Congress · 18 September 1997
Calls for the House of Representatives to proceed to the consideration of comprehensive campaign finance reform that reduces spending on political campaigns and curtails the influence of special interest money in Federal elections by no later than October 9, 1997, and to adopt as a goal the final enactment of such legislation by no later than October 31, 1997.
United States · United States Congress · 8 September 1997
Freedom From Religious Persecution Act of 1997 - Establishes in the Executive Office of the President the Office of Religious Persecution Monitoring, whose Director, appointed by the President, with Senate consent, shall: (1) consider the facts and circumstances of violations of religious freedom presented in certain annual reports on human rights by the Department of State and by independent human rights groups and nongovernmental organizations; (2) make policy recommendations to the President regarding U.S. policies toward governments engaged in religious persecution; and (3) maintain lists of religious persecution facilitating goods and services, and the responsible entities within countries engaged in religious persecution. (Sec. 3) Distinguishes between category 1 religious persecution (conducted by government officials or agents) and category 2 religious persecution (conducted by non-government entities or persons, but which the government fails to undertake serious and sustained efforts to eliminate). (Sec. 5) Requires the Director to report to specified congressional committees on countries and entities engaged in religious persecution, identifying the category of persecution and listing persecution facilitating products, good, and services. (Sec. 7) Prohibits: (1) Federal agencies and U.S. persons from exporting goods, including religious persecution facilitating goods and services, to countries and responsible entities engaged in religious persecution; and (2) U.S. and multilateral assistance to such countries. Declares that no consular officer shall issue a visa to, and the Attorney General shall exclude from the United States, any alien responsible for carrying out acts of religious persecution. (Sec. 8) Provides for the waiver of such sanctions. (Sec. 9) Amends the Immigration and Nationality Act (as amended by the Illegal Immigration Reform and Immigrant Responsibility Act of 1996), with respect to eligibility for asylum in the United States, to include under the term "credible fear of persecution" aliens who can claim membership in a community found to be subject to religious persecution. Directs the Attorney General to establish a program to provide training on religious persecution to immigration officers who inspect aliens for admission into the United States. Sets forth procedures for the denial of admission based on religious persecution claims. (Sec. 10) Sets forth requirements with respect to certain State Department human rights reports. Directs the Secretary of State to provide training on the right to religious freedom to chiefs of missions as well as certain Department officials. (Sec. 11) Provides for the termination of sanctions. (Sec. 12) Extends certain existing trade and economic sanctions against Sudan for supporting acts of international terrorism until the Director determines that Sudan has substantially eliminated religious persecution, or no longer supports acts of international terrorism, whichever occurs later. Imposes additional trade, economic, and cultural sanctions against Sudan. Sets forth penalties for violations of certain sanctions. Expresses the sense of the Congress that the President, or, at his discretion, the Secretary of State should convene an international conference of the other industrialized democracies to reach an international agreement to bring about an end to religious persecution in Sudan. Prescribes congressional procedures for implementing such an agreement. Expresses the sense of the Congress that the President should instruct the Permanent Representative of the United States to the United Nations (UN) to propose that the UN Security Council impose measures against Sudan. Makes it U.S. policy to impose additional measures against Sudan if its policy of religious persecution has not ended on or before December 25, 1997.
United States · United States Congress · 3 September 1997
Designates the Federal building and U.S. courthouse located at 251 North Main Street in Winston-Salem, North Carolina, as the Hiram H. Ward Federal Building and United States Courthouse.
United States · United States Congress · 3 September 1997
Calls for the Citizens' Stamp Advisory Committee to recommend and the Postal Service to issue a postage stamp in honor of Ava Gardner.
United States · United States Congress · 31 July 1997
Census of Agriculture Act of 1997 - Amends Federal law to transfer authority to conduct the census of agriculture from the Secretary of Commerce to the Secretary (Secretary) of Agriculture. Requires the Secretary to take a census every five years beginning in 1998. Sets forth enforcement and confidentiality provisions.
United States · United States Congress · 30 July 1997
Centennial of Flight Commemoration Act - Establishes the Centennial of Flight Commission to: (1) represent the United States and take a leadership role with other countries in recognizing the importance of aviation history and the centennial of powered flight; (2) encourage and promote participation and sponsorships in commemoration of the centennial of powered flight by certain companies, individuals, institutions, organizations, and governments; (3) plan and develop programs and activities with the First Flight Centennial Commission, the First Flight Centennial Foundation of North Carolina, and the 2003 Committee of Ohio; (4) publish a calendar of programs and provide a central clearinghouse for information regarding aviation history and the centennial of powered flight; and (5) coordinate celebration dates during the centennial year and assist in conducting activities relating to the centennial throughout the United States. Authorizes appropriations.
United States · United States Congress · 28 July 1997
Expresses the sense of the Congress that it: (1) supports and encourages character building initiatives in schools across the Nation; and (2) urges colleges and universities to affirm that the development of character is one of the primary goals of higher education.