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Official portrait of Rep. Flippo, Ronnie G. [D-AL-5]

Rep. Flippo, Ronnie G. [D-AL-5]

United States · Official source

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1,312 records where Rep. Flippo, Ronnie G. [D-AL-5] is listed as a sponsor, author, or other actor. Search with topics and years

Bill· HRH.R. 3470 (100th)open

Omnibus Taxpayers' Bill of Rights Act

United States · United States Congress · 13 October 1987

Omnibus Taxpayers' Bill of Rights Act - Requires the Secretary of the Treasury (Secretary) to prepare a statement setting forth in nontechnical terms: (1) the rights and obligations of a taxpayer and of the Internal Revenue Service (IRS) during a tax audit; (2) the procedures by which a taxpayer may appeal adverse decisions, prosecute refund claims, and file complaints; and (3) the procedures that the IRS may use in enforcing revenue laws. Directs the Secretary to transmit drafts of such statement to specified congressional committees and to distribute the final statement to all taxpayers receiving annual tax filing forms from the IRS. Requires the IRS, upon taxpayer request, to conduct any interview regarding the determination or collection of any tax at a reasonable time and place convenient to the taxpayer and to the IRS, and to permit the taxpayer, at his or her own expense, to record the interview. Authorizes the IRS interviewer to record such interview if the taxpayer has been given prior notice and is provided, upon request and payment of reproduction costs, with a transcript of the recording. Requires the interviewer to explain to the taxpayer the audit process, including the taxpayer's rights with respect to the process. Requires the Secretary to abate any penalty or interest imposed on any deficiency attributable to erroneous advice in writing given to a taxpayer by an IRS officer or employee in response to such taxpayer's specific inquiry. Authorizes the IRS Ombudsman, upon application filed by a taxpayer, to issue a Taxpayer Assistance Order if, in the determination of the Ombudsman: (1) the taxpayer is suffering or is about to suffer from an unusual or irreparable loss as a result of the manner in which the internal revenue laws are being administered by the Secretary; and (2) the Secretary has failed to carry out any of his or her duties or has violated any provision of law. Allows the terms of a Taxpayer Assistance Order to require the Secretary to release property of the taxpayer levied upon or to cease or refrain from certain actions. Requires the Secretary to obey any Taxpayer Assistance Order issued by the Ombudsman. Directs the Secretary, within 90 days of this Act's enactment, to issue regulations with respect to Taxpayer Assistance Orders, including provisions to assure full, fair, and impartial due process for affected taxpayers. Amends the Inspector General Act of 1978 and other Federal law to establish within the Department of the Treasury an Office of Inspector General. Transfers to such Office the existing audit and investigation units of the Department. Sets forth criteria with respect to: (1) the authority of the Inspector General to conduct an investigation; and (2) the authority of the Secretary in cases of audits or investigations requiring access to information of a sensitive or confidential nature. Allows the Secretary to prohibit investigations under specified circumstances. Restricts disclosure by the Inspector General of tax returns and return information. Prohibits records of tax enforcement results from being used to evaluate certain IRS personnel or to impose or suggest production quotas. Requires district directors to certify compliance with this mandate on a monthly basis. Requires the Secretary to certify that a rule proposed by the IRS is substantially the only alternative that meets the mandate of the relevant statute in order for the rule to be considered an interpretative rule (and thereby not subject to analyses under the Regulatory Flexibility Act). Amends the Regulatory Flexibility Act to require regulatory flexibility analyses to include consideration of both the direct and indirect beneficial and negative effects of a proposed or final rule. Amends the Internal Revenue Code to direct the Secretary, with limited exceptions, to send a preliminary letter of deficiency to a taxpayer prior to the mailing of a deficiency notice. Specifies required contents for tax due notices and deficiency notices, including the basis of the deficiency and a breakdown of the total amount into tax, interest, and penalty. Directs the Secretary, within 90 days of this Act's enactment, to issue regulations requiring all IRS personnel to explain and support their position in assessing any penalties or additions to tax. Requires the Comptroller General to study IRS procedures with respect to such assessments and to present findings to specified congressional committees no later than December 31, 1988. Authorizes the Secretary to enter into a binding agreement with a taxpayer under which the taxpayer may pay tax liability in installments if the Secretary determines that such an agreement will facilitate collection of the liability. Permits the Secretary, after proper notice and a hearing, to modify or annul the agreement upon the finding that the financial condition of the affected taxpayer has significantly changed. Renders such an agreement nonbinding if the taxpayer fails to pay any installment or any other tax liability when due. Extends from ten to 30 days the period between the required notice to a person who neglects or refuses to pay tax liability and a levy on such person's salary, wages, or other property. Specifies information that must be incorporated in such notice, including possible alternative actions and the appropriate appeals procedures. Adds to the circumstances triggering termination of such a levy: (1) an agreement between the taxpayer and the Secretary for payment of the liability; and (2) the Secretary's determination that the taxpayer's financial condition precludes enforceability of the liability. Revises the list of property exempt from levy to: (1) increase the exempt amount permitted for certain personal effects, the property of a business, and wages; (2) add an exemption for certain deposits in qualified institutions; and (3) provide an express exemption, except under limited circumstances specified in this Act, for the taxpayer's principal residence, a motor vehicle used by the taxpayer as the primary means of transportation to work, and any tangible personal property essential to the operation of the taxpayer's business in cases when a levy would prevent the taxpayer from carrying on such business. Prohibits a levy on any property when levy and sales expenses would exceed either the liability for which the levy is made or the fair market value of the levied property. Permits the Secretary to demand surrender of bank accounts only after 21 days in escrow have passed since service of the notice of levy on the accounts. Sets forth situations in which the Secretary must release a levy. Applies to jeopardy levies the administrative and judicial review procedures currently applicable to jeopardy assessments. Permits a taxpayer to bring a civil action against the United States in the Tax Court for judicial review of jeopardy levies and assessments. (Under current law an action for judicial review of jeopardy assessments may be filed only in district court.) Increases the time during which a taxpayer may petition for such review. Describes the jurisdictional requirements to be applied to such actions. Allows an administrative appeal of tax liens. Grants to the Tax Court exclusive jurisdiction to enjoin premature assessments if the taxpayer has filed a timely petition for review. Provides for review of such injunctive orders by the U.S. Court of Appeals. Grants to the Tax Court jurisdiction to enforce payment by the Secretary of refunds of overpayment and interest to taxpayers. Places on the Secretary the burden of proof of justifying any failure to refund, credit, or offset relevant amounts with respect to a taxpayer. Entitles a prevailing taxpayer to: (1) an interest rate of 120 percent of the overpayment rate with respect to refunds; and (2) reasonable litigation costs. Grants to the Tax Court jurisdiction to: (1) review jeopardy assessment sales of assets; and (2) redetermine interest under certain circumstances when a taxpayer claims an overpayment of the interest. Vests in the Tax Court original jurisdiction over any civil action against the Secretary for the recovery of any tax, additions to tax, and penalties with respect to income, estate, gift, and certain excise taxes. Authorizes an award of reasonable litigation costs to the prevailing party in proceedings by taxpayers before the Internal Revenue Service. Permits a taxpayer to bring a civil action in district court for actual damages resulting from the failure of any Federal officer or employee to release a tax lien on the taxpayer's property. Permits a civil cause of action in district court for damages resulting from the careless, reckless, or intentional disregard of internal revenue laws by any Federal officer or employee. Denies damage awards in cases of contributory negligence. Authorizes a damage award, to a $10,000 maximum, to the United States in cases of frivolous or groundless claims by a taxpayer. Amends the Internal Revenue Code to prescribe criminal penalties for: (1) any investigation or surveillance authorized or conducted by an officer or employee of the United States in connection with Federal tax laws that inquires into the beliefs, associations, or activities of any individual or organization; or (2) the maintenance of any records containing information derived from such an investigation. Establishes in the Internal Revenue Service the Office for Taxpayers Services, under the supervision of an Assistant Commissioner of Internal Revenue. Directs this Assistant Commissioner to: (1) be responsible for telephone, walk-in, and educational services, and for the design and production of tax and information forms; and (2) prepare annually, for presentation to specified congressional committees, a joint report (with the Chief Problem Resolution Officer for the IRS) on the quality of taxpayer services.

Law· HRH.R. 3471 (100th)enacted

Department of Veterans Affairs Act

United States · United States Congress · 13 October 1987

Department of Veterans Affairs Act - Redesignates the Veterans Administration (VA) as the Department of Veterans Affairs (the Department), an executive department within the executive branch of the Government. Provides that the Department shall be headed by the Secretary of Veterans Affairs, to be appointed by the President, by and with the advice and consent of the Senate. Designates as other principal officers of the Department the Deputy Secretary, the Chief Medical Director, and the Chief Benefits Director. Provides for the temporary continuation of service of the current Administrator, Deputy Administrator, Chief Medical Director, and Chief Benefits Director of Veterans Affairs. Establishes within the Department eight Assistant Secretaries, each of whom shall be appointed by the President, by and with the advice and consent of the Senate, to perform such functions as the Secretary may prescribe. Directs the Secretary to assign to one such Assistant Secretary all functions regarding the National Cemetery System and the State cemetery grant program. Outlines functions which the Secretary shall assign to the Assistant Secretaries. Provides for the temporary continuation of the performance of such functions by present personnel until such functions are assigned to an individual appointed as Assistant Secretary under this Act. Redesignates the current VA's Department of Medicine and Surgery as the Veterans Health Services Administration of the Department. Redesignates the VA's current Department of Veterans Benefits as the Veterans Benefits Administration of the Department, whose primary function shall be to administer nonmedical programs which provide assistance to veterans, their dependents, and their survivors. Establishes within the Department the Office of the General Counsel. Redesignates the current Office of Inspector General of the VA as the Office of Inspector General of the Department. Provides that any references to departments or positions under the current VA system shall be considered to be references to such departments and positions of the Department as modified under this Act. Provides continuing effect of all legal documents, suits, actions, and property and resources of the current VA. Directs the Secretary of Veterans Affairs, after appropriate congressional consultation, to prepare and submit to the Congress proposed legislation containing technical and conforming amendments to reflect the changes made under this Act. Requires such legislation to be submitted no later than six months after the enactment of this Act. Provides that any spending authority of the Department is subject to available amounts as provided in appropriation Acts.

Law· HRH.R. 3457 (100th)enacted

Poultry Producers Financial Protection Act of 1987

United States · United States Congress · 8 October 1987

Poultry Producers Financial Protection Act of 1987 - Amends the Packers and Stockyards Act, 1921 to remove live poultry handlers from marketing practices regulation under such Act. Establishes a statutory trust for the benefit of unpaid cash sellers or poultry growers which consists of the assets of live poultry dealers with average annual live poultry sales, or average annual value of poultry obtained by purchase or growing arrangement, greater than $100,000. States that a dishonored payment instrument shall not be considered as payment. Provides that an unpaid cash seller or poultry grower shall lose such trust benefit if he or she fails to give written notice of nonpayment or dishonored payment within specified time periods to the poultry dealer and then by filing such notice with the Secretary of Agriculture. Provides a cause of action for violations under such Act relating to poultry sales, purchases, or growing arrangements. Eliminates poultry handler recordkeeping provisions. States that the Federal Trade Commission (FTC) shall have power and jurisdiction over all (marketing) transactions in commerce of poultry products. States that the Secretary may exercise jurisdiction over poultry products in prompt payment or trust proceedings (as established by this Act) in order to avoid impairment of the Secretary's jurisdiction. Requires the Secretary to: (1) notify the FTC of any intended action; and (2) not proceed further if notified within ten days that an FTC proceeding is pending involving the same subject matter. Authorizes the Secretary to seek injunctive relief for nonpayment of live poultry transactions, including growing arrangements. Requires poultry dealers to pay poultry producers within the following time limits: (1) for a cash sale, full payment by the close of business on the day after the sale; and (2) for a growing arrangement, full payment within 15 days after the week of slaughter. States that a payment delay or attempted delay shall be considered an "unfair practice" violation under such Act. Directs the Secretary, whenever he has reason to believe that a poultry dealer has violated the prompt payment or trust provisions created by this Act, to issue a written complaint and hold a hearing at least 30 days after service of the complaint. Authorizes the Secretary to issue a cease and desist order, and also to assess a civil penalty of up to $20,000 per violation, if he finds the dealer in violation of such provisions. Makes the Secretary's order final unless a poultry dealer files an appeal with the appropriate court of appeals within 30 days after service. Subjects a poultry dealer or his agents to fines of between $1,000 and $20,000 for failure to comply with the Secretary's order. Repeals title V of the Packers and Stockyards Act, 1921.

Bill· HRH.R. 3375 (100th)referred

A bill to amend section 67 of the Internal Revenue Code of 1986 to exempt certain publicly offered regulated investment companies from the disallowance of indirect deductions through pass-thru entities.

United States · United States Congress · 30 September 1987

Amends the Internal Revenue Code to provide that the prohibition against indirect income tax deductions through pass-through entities shall not apply to any regulated investment company whose shares are: (1) continuously offered pursuant to a public offering; (2) regularly traded on an established securities market; or (3) held by or for at least 500 persons at all times during the taxable year.

Bill· HRH.R. 3312 (100th)open

Section 457 Clarification Act of 1987

United States · United States Congress · 21 September 1987

Section 457 Clarification Act of 1987 - Amends the Internal Revenue Code to state that the accounting provisions applicable to the deferred compensation plans of State and local governments and of private tax-exempt organizations shall not apply to nonelective deferred compensation. Directs the Secretary of the Treasury to promulgate regulations defining nonelective deferred compensation. Applies retroactively to tax year 1979 and thereafter.

Bill· HRH.R. 3250 (100th)referred

A bill to amend section 118 of the Internal Revenue Code to provide for certain exceptions from certain rules for determining contributions in aid of construction.

United States · United States Congress · 10 September 1987

Amends the Internal Revenue Code with respect to the corporate income tax exclusion of contributions to the capital of the taxpayer. Includes as a qualifying contribution any amount of money or property received by a regulated public utility (a utility required to provide electric energy, gas, water, or sewage disposal services) that: (1) is a contribution in aid of construction (as defined by regulations to be promulgated by the Secretary of the Treasury); (2) meets certain expenditure requirements; and (3) is not included in the taxpayer's rate base. Excludes amounts paid as customer connection fees.

Bill· HRH.R. 3144 (100th)open

Fair and Equitable Cargo Allocation Act of 1987

United States · United States Congress · 6 August 1987

Fair and Equitable Cargo Allocation Act of 1987 - Amends the Merchant Marine Act, 1936 to repeal a provision which requires the Secretary of Transportation to preserve, during calendar years 1986 through 1989, the percentage share, or the metric tonnage of bagged, processed, or fortified commodities, whichever is lower, experienced in 1984, of waterborne cargoes exported from Great Lakes ports under the Agricultural Trade Development and Assistance Act of 1954.

Bill· HRH.R. 3121 (100th)referred

A bill to amend the Internal Revenue Code of 1986 with respect to the allocation of research and experimental expenditures.

United States · United States Congress · 5 August 1987

Amends the Internal Revenue Code with respect to the allocation and apportionment of qualified research and experimental expenditures to sources within and outside the United States for income tax purposes. Requires that any such expenditures made solely to meet a political jurisdiction's legal requirements concerning products or processes unlikely to yield extrajurisdictional income be allocated only to income within that political jurisdiction. Increases from 50 to 67 percent the amount of research and experimental expenditures that a company must allocate to income from U.S. sources. Requires companies to report on a consolidated basis with respect to the expenditures associated with these source rules.

Bill· HRH.R. 3045 (100th)open

A bill to amend the Internal Revenue Code of 1986 to permit rural telephone cooperatives to have qualified cash or deferred arrangements, and for other purposes.

United States · United States Congress · 29 July 1987

Amends the Internal Revenue Code to accord income tax treatment as a qualified cash or deferred arrangement (401(k) plan) to a defined contribution plan established and maintained by a rural telephone cooperative. (Under current law, rural electric cooperatives, but not rural telephone cooperatives, are permitted to offer such plans to their employees.) Applies to such plans the same accounting rules as are currently applied to the plans of rural electric cooperatives.

Bill· HRH.R. 3044 (100th)referred

A bill to amend the Internal Revenue Code of 1986 to treat rural electric or telephone cooperatives in the same manner as other cooperatives for purposes of the book income preference under the minimum tax.

United States · United States Congress · 29 July 1987

Amends the Internal Revenue Code to allow rural telephone and electric cooperatives to exclude allocations in the nature of patronage dividends when determining net book income for purposes of the minimum tax.

Bill· HRH.R. 2977 (100th)open

A bill to amend the Internal Revenue Code of 1986 to allow certain entities to elect not to make changes in their taxable years required by the Tax Reform Act of 1986, and for other purposes.

United States · United States Congress · 21 July 1987

Amends the Internal Revenue Code to permit a partnership, S corporation, or personal service corporation, unless it is part of a tiered structure, to elect to have a taxable year other than the required one, but generally only if the deferral period of the taxable year elected is three months or less. (Current law requires partnerships, S corporations, and personal service corporations, in most cases, to conform their taxable years to the calendar years used by their owners.) Subjects the principals of a partnership or S corporation electing to change taxable years to additional estimated tax requirements to offset any tax deferral resulting from such election. Imposes deduction limitations on a personal service corporation that changes taxable years. Provides that an election with respect to taxable year shall be made by the partnership, S corporation, or personal service corporation and shall be binding on all partners and shareholders. Sets forth the formula for determining the additional tax requirement when a taxpayer: (1) is a partner or shareholder in at least one such entity during any applicable election years of the entity that end within the taxpayer's taxable year; and (2) has an aggregate deferred tax exceeding $200 with respect to the entity. Describes payment procedures. Requires the inclusion of specified information on returns filed by partnerships and S corporations that elect to use a non-required taxable year. Limits the tax deduction permitted to a personal service corporation for amounts paid or incurred with respect to employee-owners when such a corporation: (1) elects to have a taxable year other than the required one; and (2) fails to meet certain minimum distribution requirements regarding non-dividend amounts paid to owners.

Bill· HRH.R. 2860 (100th)referred

A bill to amend the Internal Revenue Code of 1986 to provide a uniform Federal tax treatment for employer-provided health care benefits for retired employees.

United States · United States Congress · 1 July 1987

Retiree Health Protection Act of 1987 - Amends the Internal Revenue Code to add provisions relating to voluntary retiree health plans. Permits an income tax deduction for employer contributions to a qualified retiree health care trust. Limits the deduction to the least of: (1) $1,500 (adjusted annually for increases in the medical component of the Consumer Price Index); (2) 25 percent of the participant-employee's compensation; or (3) the amount actuarially determined to be necessary to fund the target account balance for the given employee. Excludes from the gross income of an individual or spouse: (1) any employer contribution under a qualified voluntary retiree health plan; (2) any earnings on the account of the individual or spouse in such a plan; or (3) receipts of any post-retirement benefit under the plan. Disallows this tax exclusion when: (1) the individual is a participant or beneficiary under more than one qualified plan and does not consolidate the accounts; (2) the plan ceases to be qualified; or (3) the individual assigns any portion of his or her interest in the plan. Sets forth plan qualification criteria, including requirements that the plan be in writing, provide employee rights that are legally enforceable, and be maintained for the exclusive benefit of employees. Requires, in addition, that: (1) the plan provide only post-retirement medical benefits (after the former employee or employee spouse has attained age 65 or is disabled); (2) benefits be provided only through insurance acquired by the plan, self-insurance under guaranteed renewable contracts, reimbursement of expenses paid by the care recipient, or any combination of these; (3) employees do not contribute to the plan; (4) neither contributions nor benefits discriminate in favor of highly compensated employees; (5) contributions meet the same limitation that is applicable to the permissible tax deduction; (6) the plan meet specified participation, coverage, vesting, distribution, and transfer standards; and (7) a participant or beneficiary may not receive a loan from the plan or exercise control over account assets. Limits plan holdings of employer securities and employer real property. Describes conditions to be met by any qualified retiree health care trust that is part of a qualified voluntary retiree health plan. Preempts all State laws relating to health plans for former employees and their spouses. Imposes an excise tax, with limited exceptions, on an employer who maintains a qualified plan if any distribution that is not a post-retirement medical benefit is made or if a proper post-retirement medical benefit is provided but is not paid from the separate account of the recipient employee. Fixes the rate for this tax at 100 percent of the improper payment. Repeals Internal Revenue Code provisions that authorize payment of retiree medical benefits under pension or annuity plans and under welfare benefit plans.

Bill· HRH.R. 2793 (100th)referred

Small Business Retirement and Benefit Extension Act

United States · United States Congress · 25 June 1987

Small Business Retirement and Benefit Extension Act - Amends the Internal Revenue Code (IRC) to cease, as of 1988, the application of special rules for employee benefit plans that are top-heavy. (A top-heavy plan is one in which the value of plan benefits for specified ("key") employees exceeds 60 percent of those for all employees under the plan.) Establishes, as a component of the general business credit against income tax, a credit for the administrative costs incurred by an employer having 100 of fewer employees in maintaining a qualified employee pension plan. Limits such credit to a maximum of $3,000 ($4,500 in the case of a defined benefit plan). Reduces the amount of the credit when the average number of employees during a relevant period exceeds 50. Amends the Tax Reform Act of 1986 and the IRC to: (1) apply nondiscrimination rules for coverage and benefits to certain employee benefit plans as of 1991 (currently 1988); (2) extend from 1987 to 1989 the effective date of amendments relating to the definition of "compensation" with respect to pension, profit-sharing, and stock bonus plans; (3) render nontaxable any annuities purchased for employees by a nongovernmental tax-exempt entity; (4) repeal certain restrictions on distributions of contributions under salary reduction arrangements; (5) delay the effective date for the application of nondiscrimination requirements to tax-sheltered annuities; and (6) repeal the 15 percent tax imposed on excess distributions from qualified retirement plans. Amends the Employee Retirement Income Security Act of 1974 to provide the administrator of an employee benefit plan having fewer than 100 participants simplified reporting requirements with respect to supplying plan descriptions and annual reports to plan participants and beneficiaries. Expresses the sense of the Congress that the required Government forms currently in use with respect to qualified retirement plans are not designed so that a person with no experience in the area of employee benefits could complete them. Directs the Secretaries of the Treasury and of Labor to: (1) redesign such forms as they pertain to plans having fewer than 100 participants; and (2) report to the Congress on their actions in this regard. Amends the IRC to provide that if an employer does not operate an on-premises eating facility for employees, 50 percent of the employer's share of an off-premises meal furnished to an employee shall be treated as a de minimis fringe benefit (not includible in the employee's income) provided that: (1) the employer pays no more than one-third of the cost of the meal; (2) a maximum of one meal per working day is provided; and (3) the meal is furnished during normal business hours.

Bill· HRH.R. 2726 (100th)open

Administrative Law Judge Corps Act

United States · United States Congress · 18 June 1987

Administrative Law Judge Corps Act - Amends Federal law to establish, in Washington, D.C., an Administrative Law Judge Corps (the Corps) comprised of all current administrative law judges. States that the chief administrative law judge shall be the chief administrative officer of the Corps as well as its presiding judge. Specifies the qualifications for chief judge. States that such judge shall be appointed by the President, with the advice and consent of the Senate. Directs the chief judge to submit annual reports to the President and the Congress. Establishes divisions (to number between four and ten) within the Corps, with each division headed by a division chief judge appointed by the chief administrative law judge, with the approval of the Council of the Administrative Law Judge Corps (the first division chief judge of each division shall be appointed by the President, with the advice and consent of the Senate). Sets forth qualifications for division chief judges. Identifies initial divisions and their respective areas of jurisdiction. States that the Corps' policymaking body shall be the Council of the Corps (the Council), comprised of the chief judge and the division chief judges. Authorizes the Council to determine matters of general Corps policy, including: (1) issuance of regulations for Corps proceedings; (2) creation or abolition of divisions or regional offices; (3) contractual transactions; and (4) delegation of functions to division chief judges. Establishes a Judicial Nomination Commission to submit a list of qualified nominees for positions of chief judge and division chief judges. Prescribes a procedure for recommending appointments to the President. Directs the Corps to appoint new judges from a register maintained by the Office of Personnel Management. Confers jurisdiction upon members of the Corps to adjudicate cases under specified sections of the Administrative Procedure Act. Requires cases arising under such sections to be referred to the Corps. Directs the Council to issue regulations for assigning such cases. Provides guidelines for the removal and discipline of administrative law judges. Establishes a Complaints Resolution Board within the Corps to recommend action upon complaints against the official conduct of judges. Details the membership of such Board and the procedures to be followed. Declares Board proceedings and the contents of complaints to be privileged and confidential. Exempts documents and reports considered by the Board from the disclosure and publication requirements of the Freedom of Information Act. Exempts the Board from compliance with the public meeting requirements of specified Federal law. Authorizes appropriations.

Bill· HJRESH.J.Res. 321 (100th)open

A joint resolution proposing an amendment to the Constitution to provide for a balanced budget for the United States Government and for greater accountability in the enactment of tax legislation.

United States · United States Congress · 17 June 1987

Constitutional Amendment - Requires the Congress and the President, prior to each fiscal year, to agree, by enactment of a joint resolution, on an estimate of total receipts for that fiscal year. Prohibits outlays for that year from exceeding such estimated receipts unless the Congress, by a three-fifths rollcall vote of each House, provides for a specific excess of outlays over receipts. Requires the Congress, whenever actual outlays exceed actual receipts for any fiscal year, to provide by law for the repayment of such excess in the ensuing fiscal year. Requires a three-fifths rollcall vote of each House to increase the public debt. Directs the President to submit to the Congress a proposed budget for each fiscal year in which total outlays do not exceed total receipts. Requires the approval by a majority of the total membership of each House by rollcall vote before any bill to increase revenue may become law. Waives this article for any fiscal year in which a declaration of war is in effect. Declares that total receipts shall include all receipts of the United States, except those derived from borrowing, and total outlays shall include all outlays of the United States, except those for repayment of debt principal.

Bill· HRH.R. 2690 (100th)referred

White House Conference on Small Business Authorization Act

United States · United States Congress · 16 June 1987

White House Conference on Small Business Authorization Act - Calls upon the President to conduct a National White House Conference on Small Business once every four years to: (1) increase public awareness of the contributions of small business; (2) identify small business problems; (3) examine the status of minority and women small business owners; (4) assist small business in carrying out its role as the Nation's job creator; (5) develop specific recommendations for executive and legislative action; and (6) review the status of recommendations adopted at the preceding Conference. Authorizes and directs Federal departments, agencies, and instrumentalities to provide support and assistance to the planning of such Conferences. Requires a final report of each Conference, within six months from the date a Conference is convened, to be submitted to the President and the Congress. Requires the Small Business Administration to report annually to the Congress for the next three years following the submission of the final report of the Conference. Authorizes appropriations.

Resolution· HRESH.Res. 188 (100th)referred

A resolution to amend the Rules of the House to require that each House committee that reports legislation that requires employers to provide new employee benefits secure an objective analysis of the impact of the legislation on employment and international competitiveness and include an analysis of the impact in the report of the committee on the legislation.

United States · United States Congress · 4 June 1987

Amends rule XIII of the Rules of the House of Representatives to require each House committee that reports legislation requiring employers to provide new employee benefits to include in such report an analysis of the impact of the legislation on employers (especially small businesses), the economy (in terms of international competitiveness), and employees (in terms of lost jobs).

Bill· HRH.R. 2538 (100th)referred

A bill to award a congressional gold medal to Roy Acuff.

United States · United States Congress · 28 May 1987

Authorizes the President, on behalf of the Congress, to present a gold medal to Roy Acuff in recognition of his accomplishments in country music. Authorizes appropriations. Authorizes the Secretary of the Treasury to provide for the sale of bronze duplicates of the medal.

Bill· HRH.R. 2509 (100th)referred

Parental Assistance for Tuition Investment Act of 1987

United States · United States Congress · 21 May 1987

Title I: Establishment of National Postsecondary Education Trust - Parental Assistance for Tuition Investment Act of 1987 - Establishes the National Postsecondary Education Trust. Creates a Board of Trustees of the Trust, to be composed of: (1) the Secretaries of Education and the Treasury, serving ex officio; and (2) five representatives of postsecondary education institutions and five members of the general public (not more than half of whom may be from the same political party), who shall be appointed by the President, by and with the advice and consent of the Senate. Creates under the jurisdiction and control of the Board an Advance Tuition Payment Fund. Sets forth the general duties of the Board, including holding the funds of the Trust, establishing necessary policy and procedures for operating the Trust, paying money directly to postsecondary institutions, collecting necessary fees for its operation, imposing reasonable time limits on use of tuition benefits, and other related administrative matters. Directs the Secretary of the Treasury, as Managing Trustee, to invest portions of Fund moneys in interest-bearing obligations of the United States or in obligations guaranteed by the United States. Sets forth restrictions on uses of the Fund. Requires the Board to make annual reports to the Congress. Allows a purchaser to enter into an agreement with the Trust, on behalf of itself and the Federal Government, for the purchase of an advance tuition payment plan for use by a qualified beneficiary to pay a portion of the costs of tuition and fees required to attend a postsecondary education institution to which the qualified beneficiary is admitted. Sets forth required contents and design of advance tuition payment plan agreements. Directs the Trust to provide that a purchaser may purchase an advance payment tuition plan for an eligible beneficiary at any time following the beneficiary's birth. Sets forth conditions for termination of agreements and for refunds upon termination. Sets forth certain restrictions. Authorizes appropriations. Provides that at such time as the Trust is capable of self-support the annual report shall indicate no need for subsequent appropriations. Title II: Tax Treatment of Advance Tuition Payment Plans - Amends the Internal Revenue Code to allow a tax deduction in an amount equal to the amount paid in cash during the year to the National Postsecondary Education Trust pursuant to any advance tuition payment plan agreement. Allows such deduction only if: (1) the taxpayer is the qualified beneficiary under the agreement and is not the dependent of another taxpayer; or (2) the taxpayer is entitled to a deduction with respect to the qualified beneficiary under such agreement for the taxable year. Limits maximum deductible payments per beneficiary to $2,000 for any taxable year and $48,000 for all taxable years. Sets forth certain adjustable gross income limitations above which such maximum deductible amounts are to be reduced. Disallows such deduction for the taxable year in which the beneficiary dies or attains age 25 or for any year thereafter. Disallows such deduction to a taxpayer who is a dependent of another taxpayer. Disallows such deduction with respect to a beneficiary who is the spouse of the taxpayer, unless the taxpayer is entitled to an exemption for the spouse and files a joint return. Deems payments to an advance tuition payment plan agreement as payments for the preceding taxable year if they are made not later than the time prescribed by law for filing the return. Provides that the deduction for payment under advance tuition payment plan agreements is also allowable to taxpayers who do not itemize deductions. Excludes from gross income any amount paid from the National Postsecondary Education Trust to any postsecondary education institution pursuant to any advance tuition payment plan agreement. Includes in the gross income of the person to whom the amount is paid any other amount paid from the National Postsecondary Education Trust which is not described in the preceding sentence. Adds a ten percent penalty tax for such refunds from the Trust, except where the beneficiary under the agreement dies.

Law· HRH.R. 2470 (100th)enacted

Medicare Catastrophic Coverage Act of 1988

United States · United States Congress · 19 May 1987

Medicare Catastrophic Protection Act of 1987 - Title I: Provisions Relating to Part A of Medicare Program - Amends part A (Hospital Insurance) of title XVIII (Medicare) of the Social Security Act to require that an inpatient hospital deductible be paid only for the first period of continuous hospitalization in a calendar year. (Currently, such deductible must be paid for each "spell of illness" requiring inpatient hospital services.) Removes durational limitations on the coverage of inpatient hospital services, except with respect to inpatient psychiatric hospital services. Eliminates the coinsurance requirement for inpatient hospital services. Sets the inpatient hospital deductible for 1987 at $520, requiring cost-of-living adjustments to such deductible for succeeding years. Establishes the monthly part A premium, required of individuals who wish to buy into the Hospital Insurance program, at the monthly actuarial value of part A services provided to beneficiaries age 65 and over. Imposes a coinsurance rate, equal to 20 percent of the average per diem cost of post-hospital extended care services, for the first seven days of an individual's receipt of such services in a calendar year. Provides coverage for post-hospital extended care services for 150 days in each calendar year. (Currently, such coverage is limited to 100 days for each "spell of illness.") Drops restrictions on the coverage of extended care services which are not post-hospital extended care services. Creates an extension period of hospice care for terminally ill beneficiaries which is to follow the two 90-day periods and the subsequent 30-day period of hospice care coverage currently provided in an individual's lifetime. Reduces the deductible imposed under part A on the first three pints of blood furnished to an individual during a calendar year to the extent such blood is replaced or a blood deductible has been imposed on the individual under part B (Supplementary Medical Insurance) of the Medicare program within such year. Provides part A coverage for home health services only when an individual is not entitled to part B benefits. Amends the Internal Revenue Code to impose an annual supplemental Medicare premium on part A Medicare beneficiaries pursuant to a table which bases the amount of such premium due on the size of a beneficiary's gross income. Requires the Secretary of Health and Human Services to make returns setting forth certain information regarding part A Medicare beneficiaries. Title II: Provisions Relating to Part B of the Medicare Program - Amends part B (Supplementary Medical Insurance) of the Medicare program to cover all of the out-of-pocket part B expenses a beneficiary incurs in excess of $1,043 in 1989, adjusting such ceiling annually thereafter to reflect cost-of-living increases. Provides for the adjustment of Medicare payments to organizations providing health care on a prepaid basis so as to reimburse them for such excess out-of-pocket costs incurred on behalf of enrollees. Covers nursing care and home health aide services as home health services if such services are needed less than seven days each week or are needed for an initial period of up to 35 consecutive days and for a subsequent period on a physician's certification of exceptional circumstances. Increases the maximum Medicare payment allowed for outpatient mental health services. Directs the Secretary to: (1) mail a notice annually to Medicare beneficiaries of the extent to which Medicare coverage is provided for health care services and Medicare and Medicaid (title XIX of the Act) coverage is provided for long-term care services; and (2) send participating physician directories to part B enrollees. Amends title XVI (Supplemental Security Income) of the Act to provide Medicaid coverage to part A Medicare beneficiaries whose income does not exceed the Federal poverty level applicable to a family of one or two individuals which includes an individual age 65 or older. Amends the Medicare program to make permanent the provisions authorizing a State to arrange for Medicare coverage of individuals covered by certain other titles of the Act. Provides for the adjustment of Medicare part B premiums to take into account the costs of additional benefits provided by this Act's catastrophic coverage. Directs the Secretary to report to the Congress within 150 days of this Act's enactment on recommended changes in the certification requirements for Medicare supplemental policies. Requires a Medicare supplemental policy to: (1) mail notice to beneficiaries before 1989 of improved Medicare benefits contained in legislation of the 100th Congress and the effect such legislation will have on such policy; and (2) submit a copy of each of its advertisements to the State Commissioner of Insurance for his or her review. Extends, through September 30, 1992, certain projects demonstrating the concept of a social health maintenance organization. Directs the Comptroller General to report to the Congress within six months of this Act's enactment on the need for, and cost of, including within the Medicare program: (1) annual preventive care visits; (2) routine eye care; (3) dental services; (4) hearing aids for those with a significant hearing loss and biannual hearing testing; (5) comprehensive long-term care services; and (6) prescription drugs and biologicals. Requires the Secretary to provide for research on issues relating to the delivery and financing of Medicare long-term care services. Authorizes appropriations for FY 1988 through 1992 for such research.

Bill· HRH.R. 2404 (100th)referred

Higher Education Prepayment Tax Act of 1987

United States · United States Congress · 13 May 1987

Higher Education Prepayment Tax Act of 1987 - Amends the Internal Revenue Code to provide an income tax exclusion for the value of any benefits covering tuition and related expenses and reasonable living expenses while away from home when such benefits are provided in accordance with a qualified prepaid college education contract, except for payments by an employer under such a contract. Defines eligible contracts as those between a payor and either a State or one or more institutions of higher education under which: (1) educational benefits are provided to eligible beneficiaries enrolled in certain undergraduate or vocational courses in pursuit of a degree or certificate; and (2) all payments made by the payor must be deposited into a prepaid college education trust created by a State or by one or more qualified institutions of higher education for the exclusive purpose of funding benefits under such contracts.