United States · United States Congress · 27 January 1983
Urges the United States Postal Service to issue a postage stamp commemorating members of the uniformed services who have been prisoners of war or missing in action especially those missing as a result of the conflict in Southeast Asia.
United States · United States Congress · 27 January 1983
Expresses the sense of Congress that the President should implement, within the United States, the objectives of the United Nations Decade for Disabled Persons (1983-1992).
United States · United States Congress · 26 January 1983
Amends the Immigration and Nationality Act to grant posthumous U.S. citizenship to any alien who died while serving on active duty with the U.S. Armed Forces during specified periods of hostilities.
United States · United States Congress · 26 January 1983
Amends the Internal Revenue Code to provide that the amount of the charitable deduction allowable for motor vehicle expenses will be determined in the same manner Federal employees determine reimbursement for business use of their vehicles.
United States · United States Congress · 26 January 1983
Multiemployer Pension Plan Amendments of 1982 - Amends the Employee Retirement Income Security Act of 1974 to set forth provisions relating to the applicability of multiemployer rules to trucking industry plans. Makes withdrawal liability provisions inapplicable to trucking industry plans. Repeals a special complete withdrawal rule. Makes a provision relating to transfers pursuant to a change in bargaining representative inapplicable to trucking industry plans. Makes a benefit under a trucking industry plan ineligible for the multiemployer plan benefit guarantee of the Pension Benefit Guaranty Corporation if such benefit became nonforfeitable before the plan year in which occurred September 2, 1974. Provides that specified provisions for adjustments in accrued benefits are not applicable to any such benefit. Amends a corresponding provision in the Internal Revenue Code. Establishes a trucking industry pension benefit guaranty fund. Sets forth provisions for premium rates, cessation of premium payments, and assessments in lieu of premiums. Exempts trucking industry plans from certain requirements if other requirements relating to mergers and transfers of multiemployer plans are met. Revises provisions for special withdrawal liability rules for the building and construction industry. Revises provisions for multiemployer plans employer withdrawals to provide for a limitation on withdrawal liability in cases in which withdrawal results from a change in bargaining representative and a transfer of assets and liabilities is not required. Makes conforming and technical amendments. Revises provisions for conditions under which a sale of assets does not result in withdrawal liability. Revises provisions relating to effective dates and special rules. Repeals the special rule relating to employer withdrawals from a multiemployer plan covering employees in the seagoing industry in connection with ports on the West Coast of the United States.
United States · United States Congress · 26 January 1983
Pension Plan Capital Formation Act of 1983 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to delete from the definition of "qualifying employer real property" the condition that a substantial number of parcels of employer real property be dispersed geographically. Provides that the Secretary of Labor must consult with and coordinate actions with the Secretary of the Treasury only with respect to specified types of plan exemptions from prohibited transactions. Exempts from ERISA prohibited transaction provisions certain loans and leases made by an employee benefit plan to a substantial employer maintaining the plan. Conforms specified ERISA provisions with Internal Revenue Code provisions relating to transactions by parties in interest. Makes provisions for a prohibited transaction exemption procedure applicable to owner-employees. Amends the Internal Revenue Code to make conforming amendments. Provides that the amendments made by this Act shall be effective for taxable years beginning after December 31, 1983.
United States · United States Congress · 26 January 1983
Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to prohibit entitlement to title II benefits in the case of an individual who is not a U. S. citizen or national if such individual: (1) is not a permanent resident of the United States; or (2) is outside the United States. Prohibits the payment of title II benefits to any dependent or survivor of such an individual on the basis of such individual's wages and self-employment income. Makes such prohibition inapplicable if the benefit involved is payable to such an individual as the dependent or survivor of: (1) a U. S. citizen or national; (2) a permanent resident of the United States; or (3) a U. S. citizen or national residing outside the United States if the relationship required for such individual's entitlement already existed at the time such national or citizen reached age 50. Authorizes the payment of title II benefits to an individual who is not entitled to benefits pursuant to this Act until the total amount of such benefits equals the total amount of any taxes paid on the wages and self-employment income on which the benefits are based.
United States · United States Congress · 26 January 1983
International Sales and Services Corporation Tax Act of 1983 - Amends the Internal Revenue Code to repeal the tax deferral provisions relating to Domestic International Sales Corporations (DISC) and to allow U.S. corporations or citizens to establish an International Sales and Services Corporation (ISSC) in lieu of a DISC. Allows the transfer of assets from an existing DISC to an ISSC. Sets forth rules for such transfers. Provides that, for qualification as an ISSC, a corporation must: (1) have 95 percent or more of its gross receipts as qualified trading receipts; (2) have 95 percent or more of all assets as qualified trading assets; (3) have only one class of stock and have outstanding stock with a par or stated value of at least $2,500; (4) have a taxable year which is the same as that of any of its principal shareholders; (5) maintain a duplicate set of records and books in the United States; and (6) make an election to be treated as an ISSC. Defines "qualified export assets" and "qualified export receipts" for purposes of this Act. Makes ineligible for ISSC treatment any corporation which is: (1) incorporated in any State or Puerto Rico; (2) incorporated in a country which does not generally impose an income or similar tax; (3) a personal holding company; or (4) a member of a controlled group which includes a DISC. Sets forth inter-company pricing rules in the case of the sale of trading property to an ISSC by a person subject to allocation of income rules. Sets forth rules for the taxation of income to shareholders. Sets forth rules for the treatment of gains on the disposition of stock in an ISSC. Allows a foreign tax credit to shareholders of an ISSC for a proportionate share of taxes paid by an ISSC to a foreign country. Sets forth rules for the allocation of income to shareholders in the case of an actual distribution.
United States · United States Congress · 26 January 1983
Amends the Internal Revenue Code to revise the definition of political contribution for purposes of the income tax credit to delete the requirement that such contribution further the candidacy of the recipient.
United States · United States Congress · 26 January 1983
Amends the Internal Revenue Code to make permanent the present one percent rate for deductible additions to a bank's bad debt loss reserve account. Modifies the experience method of determining amounts necessary to sustain such a reserve account to allow a taxpayer to use an alternate method of determining reasonable additions to reserve accounts.
United States · United States Congress · 26 January 1983
Individual Housing Account Act of 1983 - Amends the Internal Revenue Code to allow an income tax deduction for cash contributions to a savings account established for the benefit of the taxpayer (or the taxpayer and spouse if married) for the exclusive purpose of purchasing the taxpayer's first principal residence. Limits the maximum annual deduction to $4,000, with a maximum lifetime deduction of $20,000. Provides that there is no maximum yearly income for eligibility in the program. Limits to 20 percent the amount of the total yearly contribution which may come from unearned income. Limits all members of a family to one individual housing account until each member is independent and files separate tax returns. Allows only one account to be applied against the purchase of a single dwelling. Excludes distributions from such account from gross income if they are used exclusively for the purchase of a first principal residence. Provides for recapture of such distribution upon a subsequent sale of the residence if another house is not purchased with the proceeds.
United States · United States Congress · 26 January 1983
Amends the Internal Revenue Code to provide that the income tax deduction for charitable contributions to private foundations shall be the same as the deduction allowed for contributions to public charities (50 percent of taxpayer adjusted gross income). Eliminates distinctions between public charities and private foundations for purposes of the tax deduction for charitable contributions. Provides an exemption from the tax on taxable expenditures of a private foundation for grants to charitable organizations not exceeding a total of $15,000 for the calendar year. Permits the abatement of excise tax penalties imposed on private foundations if the Secretary of the Treasury determines that the activity giving rise to the tax penalty was due to reasonable cause and not to intentional disregard of rules and regulations and was corrected within the specified time period for corrections. Redefines "members of family," for purposes of identifying disqualified persons under the private foundation self-dealing rules, to include only the individual's spouse, ancestors, and children, and the spouses of the individual's children. Removes from the formula for determination of the distributable amount of a private foundation, for purposes of assessing taxes on undistributed income, the adjusted net income of such foundation. Classifies expenses for the production of gross investment income or for the management of investment property as qualifying distributions for purposes of calculating the undistributed income of a private foundation. Excludes capital gain income from the computation of net investment income for purposes of computing the two percent tax on the investment income of private foundations.
United States · United States Congress · 26 January 1983
Amends the Internal Revenue Code to exclude from gross income the gain from the sale or exchange of property if: (1) the taxpayer has owned and used such property as a principal residence for periods aggregating three years out of the five preceding years; or (2) the taxpayer has owned and used such property as a principal residence for periods aggregating 11 months out of the 12 preceding months. Removes the requirement that the taxpayer must be at least 55 years old. Limits the exclusion to one sale or exchange during the taxable year. Deletes the limitation on the amount of gain which can be excluded.
United States · United States Congress · 26 January 1983
Amends the Internal Revenue Code to permit holders of life insurance policies to receive tax free income under annuity contracts funded by segregated exempt interest accounts in which 50 percent of the assets of such accounts consist of tax-exempt State or local government securities. Disallows tax deductions for expenses and interest incurred by life insurance companies in the maintenance of such exempt-interest asset accounts.
United States · United States Congress · 26 January 1983
Amends the Internal Revenue Code to provide for the nonrecognition of gain resulting from the transfer of the taxpayer's principal residence to his spouse or former spouse pursuant to a divorce or a written separation agreement.
United States · United States Congress · 26 January 1983
Amends the Internal Revenue Code to increase the amount of employer-paid group-term life insurance premiums excluded from the gross income of employees.
United States · United States Congress · 26 January 1983
Constitutional Amendment - Limits the term of office for President and Vice President to six years. Prohibits the election of any person to the office of President more than once.
United States · United States Congress · 25 January 1983
Amends the Internal Revenue Code to permit qualified pension funds and certain educational organizations to invest in working interests in oil and gas wells without incurring unrelated business taxable income.
United States · United States Congress · 25 January 1983
Prohibits the Federal Trade Commission from investigating or taking any action concerning any State regulated profession until Congress enacts legislation which expressly provides that the Commission has authority over professions and that the Commission's authority preempts State authority. Vacates any such action taken during the period beginning on January 25, 1983, and ending on the date of enactment of this Act.
United States · United States Congress · 25 January 1983
Amends the Federal criminal code to make it a Federal offense to maliciously cause injury or death to any person, or injury to any business's reputation, by adulterating a food, drug, or cosmetic product. Provides for a prison term of up to ten years and a fine of up to $100,000 for any person who adulterates a food, drug, or cosmetic. Allows for a prison term of up to life and a fine of up to $250,000, if death results from such adulteration.
United States · United States Congress · 25 January 1983
Amends the Internal Revenue Code to confer tax-exempt status upon agricultural and horticultural organizations operated as collective bargaining agents for the sale of members' unprocessed products.
United States · United States Congress · 25 January 1983
Declares that the House of Representatives considers Arland D. Williams, Jr., to be a national hero for his sacrifice after the airplane crash into the Potomac River on January 13, 1982.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code with respect to deductions for ordinary and necessary business expenses to provide a special rule for construction workers' travel and transportation expenses. Provides that a job at a site located more than 30 miles from a worker's residence: (1) shall be considered temporary for the first two years of employment at that site; and (2) shall be considered temporary or not temporary after the first two years based on an examination of all the facts and circumstances. Provides that no deduction shall be disallowed solely because a construction worker's employment at a job site is of indefinite duration. Prohibits the application of the "one-year" rule set forth in Revenue Ruling 59-371, which specifies the length of time which automatically or presumptively classifies the job as other than temporary. Defines "construction worker," for purposes of this Act, as any individual employed as a skilled, semiskilled, or unskilled laborer in the building or construction industry.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to provide that indebtedness incurred by certain educational organizations or deferred compensation plans in acquiring or improving real property shall not be treated as acquisition indebtedness for purposes of the tax on unrelated business taxable income.
United States · United States Congress · 6 January 1983
Excludes from the gross income of employees of educational institutions, for income and social security tax purposes, the value of lodging provided to such employees which is located near their place of employment.
United States · United States Congress · 6 January 1983
Dairy Production Stabilization Act of 1982 - Amends the Agricultural Act of 1949, as amended by the Agriculture and Food Act of 1981, to establish a two-tier dairy price support program for FY 1983 through 1985. Sets the price of milk for domestic needs: (1) at $13.10 per hundredweight for FY 1983; and (2) at the percentage of parity for FY 1984 and 1985 which $13.10 represented as of October 1, 1982. Sets the price of milk in excess of domestic needs at the higher support level uniformly reduced to cover the annual costs of acquiring, managing, and disposing of surplus milk. Provides that the funds from such reduction shall be remitted to the Commodity Credit Corporation (CCC) by the first milk handlers, including producers who market their own milk. Limits CCC annual milk purchases to 5,000,000,000 pounds, with producers responsible for costs in excess of such amount. States that the price of milk shall be supported through milk and milk products purchases. Authorizes payments to producers who reduce their production. Establishes a National Dairy Board consisting of the Secretary of Agriculture and 15 presidentially- appointed members. Directs the Board to: (1) determine the relative proportions of milk to which the price support levels will apply and the producer responsibility for dairy product purchases; (2) establish the price support level and a uniform price support reduction rate for milk in excess of domestic commercial market needs and announce such rate before October 1 of each year; (3) dispose of dairy products acquired by the CCC through authorized price support operations; and (4) remit proceeds from price support operations to the CCC. Sets forth enforcement provisions.
United States · United States Congress · 6 January 1983
Amends the Agricultural Act of 1949, as amended by the Omnibus Budget Reconciliation Act of 1982, to repeal the 50-cent milk producer assessment provisions.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to permit States and local governments to provide statements of tax refunds, credits, and offsets to individuals at any time during the calendar year for which such governments make a return, but not later than January 31 of the year following the year of the return. (Current law requires such statements to be furnished in January of the year following the year of the return.) Eliminates the requirement to furnish such statements with respect to any refunds, credits, or offsets made before January 1, 1983.
United States · United States Congress · 6 January 1983
Grants access to criminal records in the custody of the Attorney General to non-law enforcement officials and agencies of any State or city if the laws or regulations of such jurisdiction authorize or require such official or agency to acquire criminal record information in the performance of duty. Directs the Attorney General to establish standards and procedures for the acquisition and exchange of identification records.
United States · United States Congress · 6 January 1983
Youth Fair Labor Standards Amendments of 1983 - Amends the Fair Labor Standards Act of 1938 to permit employers, without prior certification by the Secretary of Labor, to pay 85 percent of the minimum wage: (1) to youths under age 20, for a 365-day period; and (2) to full-time students, with proof of enrollment at an institution of higher education, for part-time work up to 20 hours per week or full-time work during vacation periods. Directs the Secretary to insure against specified violations of requirements for such special minimum wages for youths and students. Makes employers liable for unpaid wages and overtime compensation for such violations.
United States · United States Congress · 6 January 1983
States that as part of the strategic arms reduction negotiations (START) the United States and the Soviet Union should: (1) place the highest priority on eliminating the fear of a first-strike by either nation; and (2) seek a verifiable agreement that produces a stable strategic relationship by ensuring that neither nation possesses capabilities of a first strike.
United States · United States Congress · 3 January 1983
Directs the President to negotiate an agreement with the Soviet Union for the establishment of a permanent joint United States-Soviet Communications Center to provide an additional channel for communications between the United States and the Soviet Union in order to reduce the threat of an accidental nuclear war. Declares that the agreement should provide that: (1) the function of the Center would be to serve as a direct and secure means of communications between the two countries; (2) the Center would have no intelligence gathering capabilities and would not be used for espionage; (3) the Center would be located in an agreed upon third country with the operating costs shared equally; and (4) the Center would be staffed by an equal number of personnel from each country. Requires the agreement to be either a treaty or an executive agreement which will enter into force only upon its approval by both Houses of Congress.
United States · United States Congress · 3 January 1983
Amends the Federal criminal code to establish mandatory minimum two-year terms of imprisonment for the Federal crimes of burglary, aggravated assault, second degree murder, commission of an offense with a firearm or destructive device, rape, and robbery (including bank robbery). Increases the minimum term to four years for repeat offenders. States that the execution or imposition of sentences: (1) may not be suspended; (2) may not include probation or parole; and (3) is not subject to good time provisions or the Federal Youth Corrections Act. Specifies mitigating circumstances for the imposition of such mandatory sentences. Requires a sentencing hearing to determine if such circumstances are applicable.
United States · United States Congress · 3 January 1983
Amends the Foreign Assistance Act of 1961 to remove the prohibitions against: (1) using contributions to the United Nations Development Program for Cuban economic or technical assistance projects; and (2) furnishing assistance under such Act to Cuba. Repeals the law expressing the determination of the United States to contain the aggressive or subversive activities of the Cuban Government and to support the aspirations of the Cuban people for self-determination. Nullifies Presidential Proclamation 3447 of February 3, 1962, imposing a trade embargo against Cuba.
![Official portrait of Rep. Frenzel, Bill [R-MN-3]](https://www.congress.gov/img/member/f000380_200.jpg)