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United States · Official source
3,630 records where Rep. Frenzel, Bill [R-MN-3] is listed as a sponsor, author, or other actor. Search with topics and years
United States · United States Congress · 28 October 1987
Goose, Gander, and Sauce Act of 1987 - Declares that the pay of any person employed by the United States is subject to garnishment, execution, levy, attachment, and other legal process in the same manner as persons not employed by the United States.
United States · United States Congress · 28 October 1987
Designates the month of June 1988 as National Recycling Month.
United States · United States Congress · 22 October 1987
Designates the week of June 5 through June 11, 1988, as National NHS-NeighborWorks Week.
United States · United States Congress · 21 October 1987
Designates November 14, 1987, as Congressional Medal of Honor Day.
United States · United States Congress · 20 October 1987
Designates March 25, 1988, as Greek Independence Day: A National Day of Celebration of Greek and American Democracy.
United States · United States Congress · 19 October 1987
Amends the Deficit Reduction Act of 1984 to permanently disregard in-kind assistance provided by nonprofit organizations to recipients of benefits under title XVI (Supplemental Security Income) or part A (Aid to Families with Dependent Children) of title IV of the Social Security Act in determining the need or eligibility of such recipients for program benefits.
United States · United States Congress · 5 October 1987
Amends title XVIII (Medicare) of the Social Security Act to permit a hospital to exempt from the prospective payment system a prolonged respiratory care unit that is a distinct unit of the hospital.
United States · United States Congress · 1 October 1987
Designates the week of November 8 through November 14, 1987, as National Food Bank Week.
United States · United States Congress · 1 October 1987
Designates November 7, 1987, as The Memorial Day for Victims of Communism.
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.
United States · United States Congress · 30 September 1987
Amends the Internal Revenue Code (IRC) to repeal the limitation currently applied to the alternative minimum tax foreign tax credit. Requires that both the assets of and the interest paid by foreign affiliates be considered in the process of allocating interest when determining the taxable foreign source income of an affiliated group for purposes of foreign tax credit limitations. Directs the Secretary of the Treasury to prescribe implementing regulations. Amends source rules with respect to the sales of stock of affiliates. Revises the definition of "dividends" for purposes of the limitation on the foreign tax credit to require that certain gains from the sale or exchange of stock of a foreign affiliate be treated as a separate category in accordance with the earnings and profits of the affiliate. Reduces the subpart F income (types of income generally suited to tax haven activity) of a controlled corporation by the amount of deficits accumulated and carried forward from 1963 (currently 1987) and thereafter. Increases from 50 percent to 67 percent the amount of research and experimental expenditures that a company must allocate to income from sources within the United States. Repeals provisions of the Tax Reform Act of 1986 that mandate a modification in the regulations governing the allocation of research and experimental expenditures with respect to taxable years beginning after August 1, 1986, and on or before August 1, 1987. Amends foreign tax credit provisons of the IRC to provide for recapture of the amounts by which a taxpayer's gross income from U.S. sources exceeds the amount of the deductions properly allocated to such sources. Requires that subsequent U.S.-source income, in an amount related to the recaptured domestic loss, be treated as income from foreign sources.
United States · United States Congress · 25 September 1987
Taxpayer Safeguard and Protection Act of 1987 - Title I: Provisions Relating to Liens and Levies - Amends the Internal Revenue Code (IRC) to entitle a taxpayer, in the event of a wrongful levy on property, to the prompt return (within 14 days) of the property in question or, if the property has been sold, to the greater of the amount received from its sale or its fair market value immediately preceding the levy. Treats property wrongfully levied upon and subsequently lost or destroyed while in the possession of the United States as if it had been sold at its fair market value immediately before the levy. Permits a taxpayer to request the sale of seized property within 60 days. Directs the Secretary of the Treasury (Secretary) to comply with such a request unless it is adverse to the best interests of the United States. Requires the Secretary, in the case of a wrongful lien, to issue a certificate of release of the lien stating that the lien was erroneusly imposed. Directs the Secretary to provide toll-free telephone numbers for: (1) discussion of alleged Internal Revenue Service (IRS) administrative errors with respect to a taxpayer; and (2) 24-hour access to taxpayers experiencing emergencies associated with any lien or levy imposed under the internal revenue laws. Extends from ten to 20 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. Increases for levy purposes the exempt amount permitted for certain personal effects, the property of a business, and wages. Exempts from levy: (1) welfare payments under title IV (aid to families with dependent children) of the Social Security Act; (2) supplemental security income under title XVI of the Social Security Act (aid for the aged, blind, and disabled); (3) State or local government public assistance programs whose eligibility requirements are based on income or need; and (4) unemployment training allowances under the Job Training Partnership Act. Revises levy exemptions related to service-connected disability payments to: (1) remove the exemption of certain veterans' life insurance benefits; and (2) add exemptions for wartime and peacetime death compensation, burial benefits, and dependency and indemnity compensation for service-connected deaths. States that levy exemption provisions shall not apply to withholding taxes. Title II: Statement Disclosing Rights and Obligations of Taxpayers - Requires the Secretary to prepare a statement setting forth in nontechnical terms: (1) the rights and obligations of a taxpayer and of the 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. Title III: Civil Damages for Unauthorized Disclosure or Use of Return Information by Return Preparers - Amends the IRC to permit a civil cause of action for damages in district court for a taxpayer with respect to whom a tax preparer discloses or misuses tax return information. Permits such actions only when: (1) six months have elapsed since the taxpayer notified an appropriate Federal official of the improper disclosure; and (2) statutorily-authorized prosecution of the offender was not begun during that six-month period. Title IV: Tax Court Jurisdiction to Redetermine Interest on Deficiencies - Amends the IRC to authorize the Tax Court, upon the motion of a taxpayer who has paid the entire amount of a deficiency assessment plus the associated interest, to reopen the case solely to determine whether the taxpayer has made an overpayment of interest because of mathematical error in its computation. Provides for judicial review of any order redetermining interest due. Title V: Reports; Improvement of Taxpayer Assistance - Directs the Secretary, not later than July 1, 1988, to prepare and submit to specified congressional committees a report on: (1) the effectiveness of the Office of the Taxpayer Ombudsman and of the Problem Resolution Program; (2) the results of IRS quality improvement procedures; and (3) the adequacy of IRS training programs with respect to preparing individuals for effective and helpful interaction with taxpayers. Directs the Assistant Commissioner (Inspection) of the IRS and the Taxpayer Ombudsman, not later than July 1, 1988, jointly to prepare and submit to specified congressional committees a report on: (1) significant problems taxpayers experience in dealing with the IRS; and (2) the status of current projects designed to improve IRS communication with taxpayers. Expresses the sense of the Congress that: (1) the level of taxpayer service should be improved to assure taxpayer compliance with the Tax Reform Act of 1986; and (2) the IRS should conduct taxpayer interviews at a time and place convenient to both taxpayer and interviewer, continue to permit taxpayers to record IRS interview proceedings, improve its handling of taxpayer inquiries and correspondence, and take steps to ensure that taxpayers do not incur unnecessary legal, accounting, or other expenses as a result of IRS delays, errors, or requests for redundant information.
United States · United States Congress · 23 September 1987
Designates October 1, 1988, as National Quality First Day.
United States · United States Congress · 22 September 1987
Prohibits certain disclaimers of property interests created by a gift, devise, or bequest from being treated as transfers (and thus taxable) for estate and gift tax purposes. Applies to written disclaimers made before December 9, 1980, with respect to interests created before November 15, 1958.
United States · United States Congress · 22 September 1987
Amends rule XXI of the Rules of the House of Representatives to prohibit consideration of bills or resolutions making appropriations under the jurisdiction of more than one subcommittee of the Appropriations Committee for periods after November 30 of a fiscal year, unless a 60 percent majority of the House votes to waive or suspend this provision.
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.
United States · United States Congress · 17 September 1987
Constitutional Amendment - Grants the Congress power to authorize the removal, for impeachable offenses, of Article III judges by bodies consisting of other judges of those courts. Allows the Supreme Court to review and reverse such decisions.
United States · United States Congress · 16 September 1987
Designates October 1988 as Pregnancy and Infant Loss Awareness Month.
United States · United States Congress · 7 August 1987
AFDC Employment and Training Reorganization Act of 1987 - Title I: Two-Tier System under AFDC program - Amends part A (Aid to Families with Dependent Children) (AFDC) of title IV of the Social Security Act to establish a two-tier system under which a family applying for or receiving AFDC benefits is assigned to the first tier if it is not a two-parent family and includes a child under six months of age and to the second tier if the family does not qualify for tier-one. Exempts first tier families from this Act's registration, employment, and training requirements. Exempts caretaker relatives, and authorizes the exemption of adolescents, in tier-two families who do not have a high school diploma or its equivalent from such requirements if they participate in a program providing a high-school education or its equivalent. Requires a State plan to deny assistance to an individual under age 18 who is not and has never been married and who is responsible for the care of a dependent child (or is pregnant), unless such individual lives with a parent. Makes such requirement inapplicable if: (1) such individual has no parent who is living and whose whereabouts are known; (2) the health and safety of the child or individual would be jeopardized if such individual lived with the parent; or (3) such individual has not lived at home for at least one year prior to the child's birth or making a claim for AFDC payments. Title II: Comprehensive Employment and Training Program - Requires AFDC applicants and recipients to register with a State agency for employment counseling, training, and assignment. Authorizes AFDC recipients to refuse employment which results in a net loss in their income. Directs each State to: (1) establish a single intake and registration process for AFDC applicants and recipients; and (2) arrange for the participation of AFDC recipients in one or more of the work-related programs established under title IV of the Act or other Federal law, while coordinating such programs to enhance the availability and efficiency of services provided. Authorizes each State to: (1) make an assessment as to whether immediate employment is a realistic possibility or whether training or education is needed to prepare registered applicants and recipients for employment; (2) provide applicants and recipients with counseling regarding their prospects and needs; (3) require AFDC applicants to undertake an immediate program of job search; and (4) develop an employment plan for each AFDC recipient. Requires States to provide AFDC recipients who are assigned to employment, training, or education programs, and applicants who are required to participate in job search, with child care and transportation services, otherwise such applicants and recipients need not participate in such programs. Sets the Federal share of AFDC employment, training, and education costs in excess of FY 1987 costs at 50 percent. Establishes participation standards which require State AFDC employment, training, and education programs to include a specified annual percentage (increasing from 15 percent in FY 1988 to 70 percent in FY 1996 and thereafter) of a State's mandatory AFDC population. Requires 80 percent of such population within the ages of 16 and 18 to be attending school on a full-time basis by FY 1990. Reduces Federal funding for States which fall short of such participation standards. Authorizes appropriations for AFDC employment, training, and education programs. Expresses the congressional intent that such funding be increased after FY 1988 if and to the extent such programs prove successful in reducing welfare dependency. Ensures that each State receive at least as much funds for such programs in FY 1988 and 1989 as it did in FY 1987. Provides that after FY 1989 50 percent of such funds shall be allotted on the basis of a State's share of the total participating AFDC population and 50 percent on the basis of the relative success of each State in placing high-priority AFDC applicants and recipients (high school dropouts, unwed mothers with children under age three, and AFDC recipients under age 22) in school or jobs for six months or more. Requires Puerto Rico, the Virgin Islands, and Guam to each implement a coordinated program of activities affording individuals the opportunity to achieve self-sufficiency through employment. Authorizes appropriations for such programs for each fiscal year after 1987. Makes this Act's registration, employment, and training requirements inapplicable to such territories. Establishes, in the Office of Family Assistance, an Office of Work Programs headed by a Director responsible for overseeing the operation and effectiveness of this Act's employment and training programs. Sets forth recordkeeping and reporting requirements. Authorizes States to add the cash value of food stamps to AFDC payments which are divided by the greater of the Federal or State minimum wage in determining the number of hours a community work experience program participant who is a recipient of such benefits may be required to work. Title III: Certificate System for Child Care - Authorizes States to establish a program providing certificates for child care to families: (1) whose income is less than 150 percent of the Federal poverty level; (2) which have received AFDC benefits within the past three months, but are no longer eligible for such aid because of increased earnings; and (3) which are paying for from ten to 90 percent of the cost of such child care. Limits the applicability of such certificates to the child care necessary to permit their recipients' employment or search for employment. Provides for Federal reimbursement of program costs as though they were costs incurred in providing child care to individuals assigned to an AFDC employment, training, and education program. Requires providers participating in the child care certificate program to be licensed or certified by the State, but certain providers shall be given two years to comply with State licensing or certification requirements. Requires States to disseminate information regarding child care and the certificate program to parents, the public, and child care providers. Limits the certification program's administrative expenses to eight percent of the program costs which are subject to Federal reimbursement. Authorizes the Secretary of Health and Human Services to withhold Federal payments for certificate program costs upon a State's substantial failure to comply with program requirements. Sets forth reporting requirements. Title IV: Child Support Enforcement Amendments - Amends part D (Child Support and Establishment of Paternity) of title IV of the Social Security Act to direct States to establish binding guidelines for child support award amounts. (Currently, such guidelines need not be binding). Creates a rebuttable presumption that the child support award resulting from the application of such guidelines in a judicial or administrative child support proceeding is correct. Requires States to review and update all child support orders at least once every two years to ensure that they continue to comply with child support award guidelines. Amends part A (General Provisions) of title XI of the Act to authorize up to ten States to carry out demonstration projects which require absent parents who owe child support, but whose income is insufficient to pay such support to participate in an employment or training program. Amends part D of title IV of the Act to require that the names and social security numbers of the father and mother of every child born in a State be recorded on such child's birth certificate. Requires States to adopt certain procedures with regard to paternity determinations and the standard of proof in paternity cases. Takes a State's paternity determinations into account in computing the State child support collection incentive payment. Requires each State to adopt procedures: (1) requiring employers to disclose certain information to the State child support enforcement agency regarding any employee who is under court order to pay child support; and (2) making certain legislation regarding the interstate enforcement of child support effective in the State. Provides that when the State in which the custodial parent resides requests the State in which the absent parent resides to modify a support order, the latter State shall not have jurisdiction to modify any other aspect of the order. Requires that by October 1992 every State have in effect an operational child support management information system. Reduces the Federal share of the costs for such systems. Requires the withholding of child support payments from the non-custodial parent's wages upon the issuance or modification of a child support order unless both parents agree in writing to an alternative arrangement or the parent paying child support posts a bond equal to six months of child support. Requires that the Parent Locator Service and the State agency administering the State child and spousal support plan be given access to all employment security information which is in the possession or control of any Federal or interstate telecommunications network or is available through any other data exchange method, and is to be used for child support enforcement purposes. Directs the Secretary to develop and publish standards within one year of this Act's enactment for the amount of time a State may take to complete each of several actions in child support cases. Penalizes States which fail to comply with such standards. Makes this title's amendments effective one year after this Act's enactment. Directs the Comptroller General to evaluate State implementation of this title's amendments and report to the President and the Congress regarding such evaluation within four years of this Act's enactment. Title V: State Demonstration Programs - Requires States that wish to conduct demonstration programs which include Federal, federally-assisted, or non-Federal public programs designed to alleviate poverty to submit filings regarding such demonstrations to an Interagency Low-Income Opportunity Board which shall select and approve those demonstrations judged worthy of implementation. Sets forth policy goals to be considered by the Board in selecting and evaluating such demonstrations. Directs that special consideration be given to demonstration programs designed to: (1) improve methods of helping welfare recipients achieve economic independence; (2) coordinate employment and training programs currently supported by Federal or State funds; (3) establish paternity and obtain child support orders in AFDC cases for which paternity was not established when the case was opened; (4) facilitate efforts by nongovernmental organizations to help welfare clients achieve economic independence. Requires a Governor or his designee to submit a filing which describes in detail the demonstration program to be conducted, including: (1) employment-related activities required of individuals receiving assistance under the demonstration and the circumstances in which they will not be required to participate in such activities; (2) procedures for determining the initial and continuing eligibility of, and benefits for, individuals and families; (3) a budget setting forth the amounts and sources of funding for the demonstration. Requires each Federal department or agency with responsibility for a program which is included in the demonstration program to make an estimate of Funding which, but for the demonstration, would be available for such programs so that the Chairman may compare State budgetary assumptions with such estimate. Provides that when the amount of Federal funds necessary to carry out the demonstration is less than the amount contained in the budget by reason of the effectiveness of the demonstration in achieving the objectives of this title, the State may use excess Federal funds to improve the demonstration or otherwise benefit individuals and families included in the demonstration. Provides that those within a class eligible to participate in a demonstration shall only be eligible for benefits under a program included in such demonstration. Requires the Board to conduct interim evaluations of, and have States submit annual reports on, demonstrations. Authorizes the submittal of demonstration changes for congressional approval if such changes improve the likelihood of accomplishing this title's objectives and participant benefits are not thereby reduced. Authorizes State Governors or the Chairman of the Board to terminate the demonstration (upon giving the Chairman or Governor at least three months advance notice) if the interests of the Federal Government, the State, or the participating individuals would be better served by returning to the separate conduct of the included programs. Requires a Governor, within six months of the completion of a demonstration, to submit a final report on such demonstration to the Board. Directs the Chairman to report annually to the Congress on demonstrations. Directs the Board, after selecting and approving demonstration programs in accordance with criteria it establishes, to prepare a single demonstration proposal containing all information pertinent to the programs selected. Provides that the proposal shall be submitted to the Congress and become effective unless the Congress passes legislation modifying or rejecting the proposal within 60 days after its submission by the Board. Title VI: Evaluation of Employment and Training Programs and State Demonstration Programs - Directs the Secretary to convene an Interagency Panel within three months of this Act's enactment which shall design, implement, and monitor a series of studies assessing the methods and effects of the programs initiated under titles II and V of this Act. Requires the Panel to select an advisory board of not more than 12 members, within six months of this Act's enactment, to provide the Panel with advice and counsel on all aspects of its operation. Requires the Panel to ensure that a study of child care during the welfare-to-work transition period is conducted during the first three years of its operation. Sets forth Panel reporting requirements. Authorizes appropriations for the Panel. Title VII: Miscellaneous and Related Provisions - Authorizes the Secretary to approve a five-year demonstration project testing Washington State's Family Independence Program as an alternative to the AFDC program.
United States · United States Congress · 7 August 1987
Mississippi River National Heritage Corridor Act of 1987 - Establishes the Mississippi River National Heritage Corridor, which includes Arkansas, Illinois, Iowa, Kentucky, Louisiana, Minnesota, Mississippi, Missouri, Tennessee, and Wisconsin. Establishes the Mississippi River National Heritage Corridor Commission to prepare within two years a plan which includes an inventory and an assessment of the natural, economic, and historic resources of the Corridor. Requires the Commission to assist States within the Corridor and political subdivisions to preserve the values of the Corridor. Requires the Commission to collect and disseminate information related to the Corridor. Directs the Commission to assist in the development of the Great River Road. Requires the Commission to report biennially to the Secretary of the Interior and the chief executive officer of a Corridor State on the activities of the Commission. Directs the Secretary to assist and review the Commission in its work. Authorizes appropriations for FY 1989 through 1991.
United States · United States Congress · 7 August 1987
Authorizes appropriations to the Department of Energy for FY 1988 and subsequent fiscal years for the Superconducting Super Collider Program.
United States · United States Congress · 7 August 1987
Provides that when any bill or joint resolution making continuing appropriations is agreed to by both Houses of the Congress in the same form, the Clerk of the House of Representatives shall enroll the provisions in such bill or joint resolution as separate bills or joint resolutions (for item veto purposes). Requires the enrollment as part of one separate bill or joint resolution of: (1) all the provisions within the jurisdiction of a subcommittee of the Committee on Appropriations; (2) all the provisions within the jurisdiction of the Committee on Appropriations; (3) all the provisions within the jurisdiction of any other House committee; and (4) all the provisions for which jurisdiction cannot be determined.
United States · United States Congress · 7 August 1987
Requires a 60 percent majority vote of the Senate and the House of Representatives for passage of a bill or joint resolution making continuing appropriations for a fiscal year. Makes this Act applicable to bills or joint resolutions agreed to by the Congress during the two-calendar-year period beginning with the date of enactment.
United States · United States Congress · 7 August 1987
Designates October 31, 1987, as National Child Identification and Safety Information Day.
United States · United States Congress · 7 August 1987
Declares that: (1) provisions of the Trade Act of 1974 provide the President authority to respond to European Economic Community (EEC) subsidization of wheat gluten exports to the United States by the imposition of additional duties or quotas; (2) such subsidization of agricultural products to the United States has been found to violate the General Agreement on Tariffs and Trade; (3) the U.S. Trade Representative (USTR) should institute import relief proceedings to respond to such practices; and (4) if consultation with the EEC fails to eliminate such practices, the USTR should recommend to the President and the President should impose relief to offset such subsidies.
United States · United States Congress · 6 August 1987
Amends the Internal Revenue Code to treat as life insurance policies certain self-funded death benefit plans maintained by a church for its employees, thus excluding the benefits provided through such plans from gross income for income tax purposes.
United States · United States Congress · 6 August 1987
Designates the United States Courthouse located at the intersection of Uniondale Avenue and Hempstead Turnpike in Uniondale, New York, as the John W. Wydler United States Courthouse.
United States · United States Congress · 6 August 1987
Line-Item Rescission Act of 1987 - Amends the Congressional Budget and Impoundment Control Act of 1974 to allow the President to transmit to both Houses of the Congress, for expedited consideration, one or more special messages proposing to rescind all or part of any item of budget authority provided in an appropriation bill. Sets forth required contents of such special message. Requires that such special message be transmitted on the same calendar day the President approves the appropriation bill and be accompanied by a draft bill or joint resolution that would, if enacted, rescind the budget authority proposed to be rescinded. Sets forth House and Senate procedures for the expedited consideration of such a proposal. Requires the item of budget authority proposed to be rescinded to be made available for obligation unless both Houses adopt the bill rescinding such item within 60 days.
United States · United States Congress · 6 August 1987
Establishes the Commission on Review of House Ethics to examine the effectiveness of: (1) financial disclosure provisions of the Ethics in Government Act; (2) the Code of Official Conduct (rule XLIII of the Rules of the House of Representatives) and (3) the Committee on Official Conduct in carrying out its responsibilities respecting alleged ethics violations by Members of the House. Requires a report to the House not later than the close of the 120th day beginning after the date of adoption of this resolution. Terminates the Commission the day after the submission of such report.
United States · United States Congress · 5 August 1987
Caribbean Basin Economic Recovery Expansion Act of 1987 - Amends the Caribbean Basin Economic Recovery Act to set forth the method for calculating duty-free treatment status for articles imported from East Caribbean beneficiary countries. Sets forth such countries. Provides that duty-free treatment provided under such Act shall not apply to: (1) certain textile and apparel articles; (2) certain footwear, handbags, luggage, flat goods, work gloves, and leather wearing apparel; (3) tuna in airtight containers; (4) petroleum or petroleum products; or (5) certain watches and watch parts. Requires the President to establish categories of such articles not accorded duty-free treatment. Requires the President to provide duty-free treatment to articles under such categories if the International Trade Commission (ITC) determines that: (1) such articles are either not produced in the United States, or not produced in the United States in quantities sufficient to meet domestic demand; and (2) no directly competitive articles are produced in the United States. Permits a person to file a petition with the ITC requesting the granting or withdrawal of duty-free treatment with respect to such articles. Requires the President to withdraw the duty-free treatment provided to articles within a category if the ITC determines, after the filing of a petition, that such category is no longer eligible for such treatment. Limits the aggregate quantity of articles, in a category to which a duty-free quota applies and produced in all beneficiary countries, that may be entered duty-free during any calendar year after 1987 to an amount equal to five percent of the aggregate quantity of such articles imported during that year from all beneficiary countries. Requires the President to provide duty-free treatment to articles of a beneficiary country imported after such calendar year before the total quantity imported during that year equals or exceeds the duty-free quota for such articles for such country for that year. Requires each beneficiary country to submit a specified report to the President. Authorizes the President to suspend the provision of duty-free treatment if such beneficiary country fails to submit such report. Provides that no duty-free treatment extended to a beneficiary country shall remain in effect after September 30, 2007. Amends the Tariff Schedules of the United States to prohibit application of quantitative import restrictions to articles manufactured in a beneficiary country (as defined for purposes of the Generalized System of Preferences) in whole of U.S. materials. Grants duty-free treatment to such articles. Grants duty-free treatment to articles (not over $600 in value) acquired in a beneficiary country. Increases (from $800 to $1000) the personal exemption from customs duties of articles acquired in the U.S. insular possessions and from other countries. Amends the Tariff Act of 1930 to require the ITC when making determinations as to material injury with respect to antidumping and countervailing duty cases to cumulatively assess the volume and effect of imports from a country designated as a beneficiary country under the Caribbean Basin Economic Recovery Act with respect to imports of like products that are the product of one or more other countries designated as beneficiary countries. Amends the Tax Reform Act of 1986 to exempt from the prohibition against imports being considered eligible for exemption from duties certain ethyl alcohol imported during 1987 and 1988 if it was produced in a certain type of facility in: (1) an U.S. insular possession if such facility was in operation on January 1, 1986; or (2) a beneficiary country if such facility was in operation on January 1, 1987. Limits the aggregate quantity of imported sugar from a country designated a beneficiary country under the Caribbean Basin Economic Recovery Act for any year after December 31, 1987, to the allocation of such country for the period beginning on September 26, 1983, and ending September 30, 1984.
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.
United States · United States Congress · 4 August 1987
Recognizes specified identical plaques as significant symbols of the Year of New Sweden. Directs the Secretary of the Interior to accept one of the plaques as a gift and, with the consent of the owner of Fort Christina in Delaware, place the plaque at the Fort to commemorate the 350th anniversary of the establishment of New Sweden.
United States · United States Congress · 4 August 1987
Designates the week of September 11 through September 18, 1987, as National Week for Worldwide Conservation.
United States · United States Congress · 28 July 1987
Expresses the sense of the Congress that the President should instruct the Permanent Representative of the United States to the United Nations to urge the Secretary General and Security Council to: (1) permit nonbelligerent ships in the Persian Gulf to fly the United Nations flag if such ships submit to inspection by United Nations observers to guarantee that no war material is being carried; (2) authorize United Nations peacekeeping vessels to escort such ships; and (3) determine what enforcement action should be taken in the event of an attack on ships under the United Nations flag. States that any such escort vessels and their crews should be provided by countries other than the Soviet Union and the United States.
United States · United States Congress · 22 July 1987
Designates October 1, 1987, as National Medical Research Day.
United States · United States Congress · 22 July 1987
Amends rule XXI of the Rules of the House of Representatives to provide that no appropriation shall be reported in any joint resolution continuing appropriations, or amendment thereto, for any expenditure not previously authorized by law, except to continue appropriations for public works and objects which are already in progress. Declares that this provision shall only be applicable for FY 1989 or any subsequent fiscal year. Makes it out of order in the House to consider any joint resolution continuing appropriations, or amendment thereto, which covers a period of more than 90 calendar days. Declares that an item of appropriation set forth in any joint resolution continuing appropriations shall not be for an amount exceeding 90 percent of the amount that represents a continuation of the rate of appropriation for such item under current law. Prohibits any provision of this Act from being waived other than by a two-thirds vote of the Members present and voting.
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.
United States · United States Congress · 21 July 1987
Designates January 8, 1988, as National Skiing Day.
United States · United States Congress · 21 July 1987
Designates October 15, 1987, as National Safety Belt Use Day. Authorizes and requests the President to issue a proclamation calling on the people to wear safety belts and have their children use child safety seats, and encouraging public safety and law enforcement agencies to promote these devices.
United States · United States Congress · 15 July 1987
Title I: Temporary Extension of Public Debt Limit - Increases the public debt limit (until September 30, 1987) to $2,358,000,000,000. Title II: Budget Process Reform - Amends the Congressional Budget and Impoundment Control Act of 1974 to increase the permissible maximum deficit amounts for FY 1987 through 1990. Extends for one year the expiration date of the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act). Title III: Economic Summit - Expresses the sense of the Congress that the President, together with the bipartisan leadership of the Senate and House of Representatives, should convene a domestic economic summit conference to address the dangerous economic situation which is created by large deficits and the ineffectual budget process. Directs the conference to report its recommendations for solutions to budgetary issues and budget process reforms to the Congress and the President.
United States · United States Congress · 15 July 1987
Domestic Corporation Taxation Equality Act of 1987 - Amends the Internal Revenue Code to prohibit, with specified exceptions, the States from imposing tax on corporate taxpayers on a worldwide unitary basis unless a taxpayer unconditionally elects to be taxed on such a basis. Includes an express prohibition against the unitary method with respect to a domestic corporation whose average U.S. payroll, property, and sales represent less than 20 percent of its total payroll, property, and sales. Permits a State to tax dividends received by domestic corporations from their foreign affiliates only to the extent that the State excludes from the tax base of the U.S. corporation: (1) at least 85 percent of such dividends; or (2) the portion of such dividends that effectively bears no Federal income tax after application of the foreign tax credit.
United States · United States Congress · 14 July 1987
Amends the Internal Revenue Code to state that charitable gift annuities (those owned by an individual who made a tax-deductible charitable contribution to the annuities' issuer) are not commercial-type insurance for purposes of determining the tax-exempt status of an organization.
United States · United States Congress · 14 July 1987
Designates November 15 through November 22, 1987, as National Arts Week.
United States · United States Congress · 13 July 1987
Designates the week of September 13 through September 19, 1987, as National Reye's Syndrome Awareness Week.
United States · United States Congress · 9 July 1987
Agricultural Prompt Payment Act of 1987 - Directs the Secretary of Agriculture to pay interest on any payment to a producer, rancher, or farmer under the Agricultural Act of 1949 or the conservation acreage reserve program when such a payment is not made within ten days of its due date. Directs the Secretary to include a required payment date in each contract entered into after this Act's enactment with respect to the affected programs.
United States · United States Congress · 1 July 1987
Directs the Secretary of Energy to implement activities relating to the first and second repositories for radioactive waste, and the monitored retrievable storage facility, in accordance with the Nuclear Waste Policy Act of 1982 and a certain modified mission plan. Authorizes the Secretary to delay site-specific activities for a second repository subject to congressional approval.
United States · United States Congress · 1 July 1987
Designates October 2, 1988, as a national day of recognition for Mohandas K. Gandhi.
United States · United States Congress · 26 June 1987
Directs the Board of Regents of the Smithsonian Institution to construct, expand, and renovate facilities at the Cooper-Hewitt Museum in New York, New York, in accordance with the master plan for such project. Limits the total cost of the project (taking into account funding from all sources). Authorizes appropriations to the Board for FY 1989 and subsequent fiscal years in an amount equal to one-half the total cost of the project. Prohibits any such appropriations from being used for any purpose until the Comptroller General determines that an amount equal to one-half of the total cost of the project is available to the Board from non-Federal sources. Provides for transfer of any portion of such funds to the General Services Administration to carry out such project. Provides that the Cooper-Hewitt Museum shall also be known as the National Museum of Design.
United States · United States Congress · 26 June 1987
Allied Commission on Out-of-Area Issues Act - Sets forth the purpose of this Act as providing a framework for the establishment of a commission on out-of-area issues (Commission) and encouraging the President to seek the establishment of such a Commission. States that such a Commission would include participants from among the group of militarily allied Western nations and would be regarded by the United States as a principal institution for consideration of allied perspective and policy options with respect to out-of-area issues. Expresses the sense of the Congress that the Commission should: (1) promote a better understanding of how Western nations might respond to out-of-area events and issues without formally engaging NATO and other security alliances; (2) specifically define potential out-of-area contingencies which might threaten the West; (3) better relate, for planning purposes, the out-of-area security concerns of Japan and America's other Asian allies with those of NATO; (4) explore the possibility of better coordinating the foreign and military aid programs of the Western allies as a means of promoting growth and stability in less developed countries; and (5) promote better coordination among Commission participants in the other multinational organizations to which they belong. Authorizes the President to invite the member states of NATO and Japan to participate with the United States in a commission on out-of-area issues and to also invite member states of the Security Treaty between Australia, New Zealand, and the United States (ANZUS), the Southeast Asia Treaty Organization (SEATO) and other appropriate countries to participate in the Commission. Expresses the sense of the Congress that such a Commission should: (1) be established within an already existing, nonsecurity-oriented, multinational framework; (2) be composed of nationally appointed delegates of demonstrated ability appointed by national executive branches of government; (3) convene at least twice yearly for the purpose of assessing works in progress and establishing future agendas; and (4) compile and dissemination task force reports, findings, and policy memoranda as well as an annual report. Requires the President to submit a report to the Congress on progress toward implementation of this Act.
United States · United States Congress · 25 June 1987
Expresses the sense of the House of Representatives that the President and the Secretary of State should express to the Soviets: (1) U.S. opposition to the Soviet Union's treatment of Leonid Brailovsky and all those who have applied to emigrate from the Soviet Union; (2) the U.S. desire that the Soviets allow Leonid Brailovsky and his family to emigrate to the United States; and (3) the U.S. desire that the Soviet Union cease the harassment of Soviet Jews and Christians seeking to emigrate.