United States · United States Congress · 1 November 1983
Amends the Internal Revenue Code to allow an income tax deduction for the home care expenses of individual taxpayers who maintain a household which includes a dependent of the taxpayer who suffers from Alzheimer's disease. Permits this deduction whether or not the taxpayer itemizes deductions.
United States · United States Congress · 24 October 1983
Amends the Internal Revenue Code to treat as income from sources within the United States any income derived from the lease of an aircraft if such aircraft is used predominantly within the United States. (Present law treats such leases as income only if the aircraft is manufactured or constructed in the United States.)
United States · United States Congress · 21 October 1983
Authorizes the President to present, on behalf of Congress, a gold medal to Lady Bird Johnson in recognition of her humanitarian efforts and contributions to the beautification of America. Directs the Secretary of the Treasury to provide for the striking of such medal and bronze duplicates for sale to the public. Declares such medals to be national medals. Authorizes appropriations.
United States · United States Congress · 20 October 1983
Tax Reform Act of 1983 - Title I: Tax-Exempt Entity Leasing - Tax-Exempt Entity Leasing Tax Act of 1983 - Amends the Internal Revenue Code to deny property used by governments, tax-exempt foreign individuals, and other tax-exempt entities accelerated depreciation deductions. Requires that any deductions for depreciation of such property be calculated according to the straight line method. Exempts from such limitation short-term or casual leases of property and property used in an unrelated trade or business. Denies the investment tax credit for property used by foreign governments and other foreign persons. Denies the investment tax credit for rehabilitation expenditures for property which is financed by the proceeds of industrial development bonds. States that the provisions of this Act shall be effective for property placed in service after May 23, 1983, with an exception for binding contracts and mass commuting vehicles financed by tax-exempt securities. Requires the Secretary of the Treasury to conduct a study of the present class lives of certain high technology property. Title II: Life Insurance Provisions - Life Insurance Tax Act of 1983 - Subtitle A: Taxation of Life Insurance Companies - Sets the rate of tax on a life insurance company at the corporate rate on its life insurance company taxable income (LICTI). Sets forth an alternative tax in the case of capital gains. Defines life insurance company taxable income as life insurance gross income reduced by life insurance deductions. Defines life insurance gross income as the sum of: (1) premiums; (2) decreases in certain reserves; and (3) other amounts generally includible by a taxpayer in gross income. Allows three types of deductions: (1) general life insurance deductions; (2) the special life insurance deduction; and (3) the small life insurance company deduction. Sets forth definitions and special rules for each type of deduction. Sets forth rules for the calculation of net increases and decreases in reserves. Requires life insurance companies to use either the accrual method of accounting or a method permitted under regulations which combines an accrual method with another recognized method. Sets forth rules for the amortization of premium and accrual of discount. Sets forth rules for the computation of a company's share and the policyholders' share of investment income. Sets forth rules for the tax treatment of foreign life insurance companies. Requires an adjustment to LICTI where a required surplus held in the United States is less than a specified amount. Sets forth rules for the tax treatment of contiguous country branches of domestic life insurance companies. Provides that LICTI which has an existing policyholders surplus account shall be increased by any direct or indirect distribution to shareholders from such account. Defines "life insurance company" as an insurance company which is engaged in the business of issuing life insurance and annuity contracts or noncancellable contracts of health and life insurance if its life insurance reserves plus unearned premiums and unpaid losses comprise more than 50 percent of its total reserves. Sets forth rules for the tax treatment of variable contracts. Sets forth rules relating to capital gains and losses of a life insurance company. Sets forth the effective date for the provisions of this Act. Provides transitional rules. Subtitle B: Taxation of Life Insurance Products - Redefines "life insurance contract" for purposes of the Internal Revenue Code. Defines such a contract as any contract, which is a life insurance contract under applicable State or foreign law, but only if the contract meets either of two alternatives: (1) a cash value accumulation test; or (2) a test consisting of a guideline premium requirement and a cash value corridor requirement. Specifies requirements of each such test. Sets forth rules for contracts not meeting the life insurance definition. Sets forth transitional rules. Treats as distributed to a contract holder any amount of an annuity contract held by an individual who dies before the annuity starting date. Exempts any such amount from the five-percent penalty tax on a premature distribution from an annuity. Limits the amount of the interest deduction allowed in the case of life insurance loans. Sets forth rules for the calculation of such limit. Extends to former employees and key employees the limitations on group-term life insurance purchased for employees. Subtitle C: Nondeductible Contributions to Individual Retirement Plans - Allows certain nondeductible contributions to individual retirement accounts and annuities. Limits such contributions to the least of: (1) $1,750; (2) the excess of compensation includible in gross income over the amount allowable as a deduction under present rules; or (3) as designated by the taxpayer as a nondeductible contribution. Subtitle D: Studies - Requires the Secretary to report annually to specified committees of the Congress on the revenues received by this Act and to compare the amount of such revenue and the amount anticipated by reason of changes made by the Tax Equity and Fiscal Responsibility Act of 1982 and this Act. Requires the Secretary to make annual reports in the years 1986, 1987, 1988, and 1989 concerning the impact of this Act on specified segments and products of the life insurance industry. Title III: Revision of Private Foundation Provisions - Private Foundation Tax Treatment Revision Act of 1983 - Increases from 20 percent to 30 percent the percentage limitation for individual contributions to private foundations. Allows a five year carryover of excess contributions to private foundations. Allows a deduction for the full fair market value of certain stock contributed to private foundations where market quotations for such stock are readily available. Exempts from the excise tax on investment income certain operating foundations. Reduces from two percent to one percent the excise tax on investment income where a private foundation meets certain distribution requirements. Limits the amount of certain administrative expenses which may be taken into account as qualifying distributions for purposes of the tax on failure to distribute income. Authorizes the Secretary of the Treasury to abate first-time private foundation taxes (other than the tax on self-dealing) if it is established that the violation of private foundation rules was: (1) due to reasonable cause and not to willful neglect; and (2) has been corrected within the appropriate correction period. Repeals the requirement that a private foundation may support a voter registration drive only if such registration drive is conducted in at least five States. Allows a five year extension of the requirement to dispose of certain excess holdings attributable to large gifts and bequests. Disregards any decrease in percentage holdings attributable to issuance of stock where the decrease is two percent or less. Requires the aggregation of stock holdings of a private foundation and disqualified persons in applying the 95 percent ownership test. Grants a five year period to dispose of excess holdings resulting from certain acquisitions by disqualified persons. Provides that the conducting of certain games of chance by a non-profit organization shall not be treated as an unrelated trade or business. Provides that the penalty tax on self-dealing shall not apply to certain stock purchases. Provides that a person shall cease to be a substantial contributor after 10 years with no connection to a foundation. Title IV: Tax Simplification - Tax Law Simplification and Improvement Act of 1983 - Subtitle A: Revision and Simplification of Estimated Income Tax for Individuals - Amends the Internal Revenue Code to revise provisions dealing with the quarterly payment of estimated tax by individuals. Establishes the amount of the penalty for underpayment of estimated tax at the amount of the underpayment for the period of underpayment, plus interest on such amount. Revises the schedule for the payment of estimated tax installments. Specifies that the amount of the required annual estimated tax payment shall be the lesser of 80 percent of the current tax shown on the taxpayer's return or 100 percent of the preceding year's tax liability. Permits lower estimated tax payments if the taxpayer can show that the installment payments made over the year were adequate for each quarter based on an annualized income concept. Exempts a taxpayer from an estimated tax penalty: (1) where the tax liability is less than $500; (2) where there is no tax liability for the preceding taxable year; or (3) where there is reasonable cause for the underpayment. Exempts a taxpayer from a penalty for underpayment of estimated tax for the fourth quarter if such taxpayer files on or before January 31 of the following taxable year a return and pays any tax liability in full (March 1 for farmers and fishermen). Permits farmers and fishermen to make only one annual estimated tax payment on January 15 of each year. Lowers the percentage of the required estimated tax payment for such farmers and fishermen to 66-2/3 percent of the tax shown on their returns. Requires the Secretary of the Treasury to prescribe regulations to carry out the provisions of this title. Repeals provisions of the Internal Revenue Code dealing with the declaration of estimated tax by individuals, the time for filing declarations of estimated tax, and installment payments of estimated income tax by individuals. Requires that the crediting of a prior year overpayment of income tax against estimated tax shall be determined without regard to a specified Revenue Ruling. Provides that the amendments made by this title shall apply to taxable years beginning after December 31, 1983. Subtitle B: Domestic Relations - Domestic Relations Tax Reform Act of 1983 - Amends the Internal Revenue Code to provide for the nonrecognition of gain from the transfer of property to a spouse or to a former spouse, if such transfer is incident to a divorce. Treats such transfer as a gift for purposes of determining the spouse's basis in such property (same basis as transferor spouse). Requires that any transfer of property under this provision occur within one year after the marriage ceases or be related to the cessation of the marriage. Redefines "alimony or separate maintenance payments" for purposes of determining whether such amounts should be included in gross income. Eliminates requirements that alimony payments must be made on account of a marital obligation imposed under local law and that such payments be made on a periodic basis. Requires that alimony payments be made in cash to a spouse under a divorce or separation agreement. Specifies that the divorce or separation agreement may indicate whether a payment to a spouse is alimony. Prohibits the characterization of a payment to a spouse as alimony if it is made for a transfer of property by the payee spouse or if both spouses are members of the same household at the time of payment. Prohibits payments of alimony to the estate of a deceased spouse. Characterizes a payment to a spouse as alimony if such payment is one of a series of cash payments where it is reasonable to expect that 50 percent of such payments will be made more than one year after the date of the first payment. Requires a spouse paying alimony to furnish the Internal Revenue Service with the taxpayer identification number of the spouse receiving alimony payments. Imposes a $50 fine for each failure to provide such information. Allocates the personal tax exemption for a dependent child of divorced parents to the parent having custody unless such custodial parent signs a written declaration that he or she will not claim the child as a dependent. Requires that such written declaration be attached to the income tax return of the noncustodial parent claiming the tax exemption. Treats a child of divorced parents as the dependent child of either parent for purposes of the medical expense deduction. Applies these tax rules to taxable years beginning after 1983. Permits a noncustodial parent to continue to claim a tax exemption for a dependent child in cases where such parent entered into an agreement with the custodial parent prior to January 1, 1984 which allocated the exemption to the noncustodial parent, and the noncustodial parent contributes at least $600 to the child's support for the year. Revises requirements relating to the exemption from liability of spouses who have no knowledge of substantial understatements of tax liability of their spouses with respect to jointly reported items of income and community property. Allows an estate tax deduction for transfers of property in settlement of marital or property rights not subject to the gift tax. Provides that income from sheltered workshops shall not be taken into account for purposes of determining the dependency exemption. Subtitle C: Revision of At-Risk Rules - Amends the Internal Revenue Code to revise the at-risk rules on the investment tax credit. Reduces the credit base of property eligible for investment tax credit treatment by the amount of nonqualified nonrecourse financing with respect to such property. Defines "nonqualified nonrecourse financing" (financing in which the taxpayer is protected against loss) as any nonrecourse financing which is not qualified commercial financing. Defines "qualified commercial financing" as any financing with respect to property if: (1) such property is not acquired from a related party (family, controlled corporations etc.); (2) the amount of the nonrecourse financing does not exceed 80 percent of the credit base of the property; and (3) such financing is obtained from certain business lenders or from any Federal, State, or local government. Sets forth special rules for the treatment of S corporation shareholders and partners with respect to the at-risk rules. Provides rules for the treatment of subsequent increases and decreases in nonqualified nonrecourse financing with respect to investment tax credit property. Excludes the active businesses of qualified C corporations from at-risk rules. Defines "qualified C corporation." Subtitle D: Estate Tax Provisions - Amends the Internal Revenue Code to provide a permanent rule for the reformation of charitable split interest instruments for purposes of meeting the requirement for the tax deduction for gifts of split interests to charity. Requires that the charitable and noncharitable interests in the split interest trust generally remain the same before and after the reformation. Treats the premature death of an income beneficiary of a charitable remainder trust as the equivalent of a reformation. Permits the executor of an estate to elect an alternate date for valuing estate property only if such election will result in a decrease of the value of the gross estate and the amount of estate tax liability. Permits the executor to elect an alternate valuation date on a late filed return. Subtitle E: Foreign Tax Provisions - Amends the Internal Revenue Code to define "resident alien" for U.S. tax purposes. Treats any individual as a resident alien if such individual: (1) is a lawful permanent resident of the United States at any time during the calendar year; or (2) is present in the United States for a substantial period of time (at least 183 days during a three year period weighted toward the present year - "substantial presence test"). Exempts an individual from the application of the substantial presence test if such individual is present in the United States for fewer than 183 days and establishes that he has a closer connection with a foreign country than with the United States. Treats foreign government-related individuals, teachers or trainees, or students as nonresident aliens even if they meet the substantial presence test criteria. Authorizes the Secretary to require aliens who claim exemption from the substantial presence test to file statements explaining the basis for their exemption. Prohibits a married couple, both of whom are nonresident aliens, from using community property laws to split the U.S. earned income of one spouse for purposes of computing U.S. tax liability. Eliminates rules which attribute ownership of foreign personal holding company stock held by a nonresident alien to the alien's U.S. blood relatives. Treats stock of a foreign personal holding company owned by a partnership, estate, or trust which is not a U.S. shareholder, or a foreign corporation as being owned proportionately by its partners, beneficiaries, or shareholders, for purposes of the foreign personal holding company rules. Provides that shareholders of controlled foreign corporations will not be subject to taxation at ordinary income rates on previously taxed distributions from such corporations with respect to accumulated earnings and profits of such corporations. Prohibits the crediting of foreign taxes of a controlled foreign corporation that another U.S. taxpayer has already credited. Provides that earnings and profits accumulated by a foreign corporation while controlled by U.S. shareholders are subject to ordinary income treatment whether its owners controlled it directly or indirectly. Coordinates the taxation of foreign corporations in cases where there is a conflict between the application of the foreign personal holding company rules and the controlled foreign corporation rules of the Internal Revenue Code. Treats a foreign corporation as a domestic corporation, for income tax purposes, where the foreign corporation and its domestic counterpart are stapled entities. Defines "stapled entities" as any group of two or more entities if more than 50 percent in value of the beneficial ownership in each of such entities consist of stapled interest. Provides rules for determining controlled corporation status and stock ownership of stapled entities, and whether a stapled entity is a real estate investment trust or a regulated investment company. Subtitle F: Miscellaneous Treasury Administrative Provisions - Amends the Internal Revenue Code to require the submission of reports on domestic international sales corporations and possessions corporations on a biennial basis. Requires the submission of the international boycott report every four years. Revises requirements for determining which taxpayers will be included in the high income taxpayer report. Repeals the $1,000,000 limitation on the working capital fund in the Department of the Treasury. Increases the limitation on the real property redemption revolving fund to $10,000,000 (such fund is used by the Internal Revenue Service in exercising redemption rights upon sale of property on which the IRS has a lien). Removes the $1,000,000 limitation on special authority to dispose of obligations. Authorizes the Secretary to accept gifts and bequests of property for purposes of facilitating the work of the Department of the Treasury. Extends the period of court review of IRS jeopardy assessments in cases where the IRS has not been properly notified of court proceedings. Extends the period of time during which additional tax shown on an amended return may be assessed. Allows the placement of a lien on guaranteed drafts issued by financial institutions. Allows the disclosure of windfall profit tax information to State tax agencies. Repeals the occupational tax on the manufacturers of stills and condensers. Requires notice of the manufacture and set up of stills. Allows the disclosure of alcohol fuel producers to administrators of State alcohol laws. Repeals the stamp requirement for distilled spirits. Subtitle G: Tax Court Provisions - Permits taxpayers to be represented in Tax Court by certified public accountants or enrolled agents (authorized to practice before the Internal Revenue Service) in small tax cases. Increases the jurisdictional limit for small tax cases from $5,000 to $10,000. Increases the maximum annuities receivable by dependent survivors of deceased Tax Court judges from $900 per year per family to $4,644 per year per family. Specifies types of cases which the chief judge of the Tax Court may assign to commissioners, subject to review and final decision by a Tax Court judge. Renames commissioners of the Tax Court as special judges. Empowers the Tax Court to take action necessary to prevent the disclosure of trade secrets and other confidential information. Subtitle H: Simplification of Income Tax Credits - Tax Credit Simplification Act of 1983 - Revises provisions of the Internal Revenue Code relating to income tax credits. Groups all credits into nonrefundable personal credits (allowable first against tax liability), foreign tax credit, orphan drug credit and fuel production credit, nonrefundable credits, and business related credits. Combines business credits and the investment tax credit into one general business credit. Establishes the general business credit at 100 percent of the first $25,000 of tax liability and 85 percent of the remaining tax liability. Permits a three year carryback and a 15 year carryforward of unused business credits. Subtitle I: Miscellaneous Simplification Provisions - Allows the tax-free rollover into an individual retirement account of partial distributions from qualified plans or tax-sheltered annuity contracts. Revises rules concerning the tax-treatment of certain transactions between related parties. Extends ordinary loss treatment to losses incurred on the disposal of preferred stock of a small business corporation. (Present law restricts such treatment to common stock.) Allows a medical care income tax deduction for lodging away from home where such lodging is primarily for and essential to medical care. Requires the Secretary of the Treasury to submit to the Congress a study of the advisability of replacing the current income tax system with a simplified gross income tax. Subtitle J: Repeal of Certain Obsolete Provisions - Repeals provisions of the Internal Revenue Code relating to qualified bond purchase plans and retirement bonds with respect to bonds issued after December 31, 1983. Repeals rules relating to gains from the disposition of property used in farming where farm losses offset nonfarm income. Title V: Tax Treatment of Fringe Benefits - Permanent Tax Treatment of Fringe Benefits Act of 1983 - Excludes from gross income any fringe benefit which qualifies as a: (1) no-additional-cost service; (2) qualified employee discount; (3) working condition fringe; or (4) de minimis fringe. Provides definitions and sets forth special rules for such tax exclusion. Limits the income tax deduction for operating on-premises employee recreational facilities. Allows an employer to elect to include the cost of such recreational facilities in employee income in lieu of the disallowance of such income tax deduction. Excludes from gross income reductions in tuition provided by an employer to employees. Title VI: Technical Corrections - Technical Corrections Act of 1983 - Subtitle A: Amendments Related to the Tax Equity and Fiscal Responsibility Act of 1982 - Makes technical corrections to provisions relating to individual taxpayers. Revises the definition of regular tax. Limits the special election for intangible drilling and development costs to wells located in the United States. Revises the newspaper and periodical circulation expense tax preference provisions by providing a three-year amortization period (rather than the ten-year period) for individuals to amortize circulation expenses. Makes technical corrections to provisions primarily relating to businesses. Limits the investment tax credit allowed for mineral exploration and development costs to deposits located in the United States. Revises rules relating to corporate preference items relating to capital gains and cost depletion. Revises the definition of interest on debt to carry tax-exempt obligations acquired after December 31, 1982. Requires the adjustment in the bases of an interest in a partnership or an S corporation to take into account the amount of any investment tax credit taken. Includes real property held by a cooperative housing corporation and used for dwelling purposes as property not eligible for the real property construction period income tax deduction. Sets forth rules for pass thru entities in the case of corporate distributions. Redefines "purchase" for purposes of certain stock purchases which are treated as asset acquisitions. Provides that rules relating to the recognition of gain or loss on sales or exchanges in connection with certain liquidations shall apply where a target corporation has adopted a plan for complete liquidation. Authorizes the Secretary of the Treasury to disallow deductions, credits, or other allowances in the case of certain liquidations after qualified stock purchases if the principal purpose of such liquidation is the evasion or avoidance of income tax. Sets forth rules for determining the basis of assets of a target corporation involved in a corporate acquisition. Sets forth rules for determining the amount constituting dividends in the case of redemptions through the use of related corporations. Provides that any assumption of a liability shall not be treated as a distribution of property in the case of distributions incident to the formation of bank holding companies. Makes technical corrections to certain pension provisions. Revises rules relating to actuarial adjustments for retirment income benefits. Revises rules relating to the treatment of loans to participants from qualified pension plans. Increases the amount of the deduction for simplified employee pensions. Revises rules relating to the treatment of self-employed individuals for exclusion of employee's death benefits. Revises the treatment of simplified employee pensions. Revises the definitions of "key employee" and "top heavy plan" for purposes of required distributions before death. Permits distributions to be made to a beneficiary of a participant if the beneficiary is a dependent who is under age 22 or is permanently and totally disabled. Delays the effective date for special rules related to government plans. Delays the effective date for provisions related to inherited individual retirement plans. Allows the award of court costs and attorney's fees for cases in the United States Claims Court. Sets forth penalties for failure to give notice to recipients of certain pension distributions. Subtitle B: Amendments Related to Subchapter S Revision Act of 1982, Etc. - Provides for the nonrecognition of gain or loss on the complete liquidation of a subchapter S corporation or on the distribution of certain stock in a reorganization. Allows an election to not have new passive income rules apply during 1982. Treats a subchapter S corporation as a partnership for purposes of constructive ownership of stock. Sets forth rules for elections for certain short taxable years. Revises rules relating to the ownership of stock in certain inactive corporations. Revises the definition of a qualified subchapter S trust. Subtitle C: Amendments Relating to Highway Revenue Act of 1982 - Provides that the value of used components shall not be taken into account in determining price for purposes of the retail sales tax on heavy trucks and trailers. Provides that the excise tax on gasoline shall apply to gasohol. Provides for floor stocks refunds for tires taxed at lower rate after January 1, 1984. Sets forth rules relating to the overpayments of tax on trucks and tires. Exempts from the retail tax on heavy trucks: (1) camper coaches bodies for self-propelled mobile homes; (2) feed, seed, and fertilizer equipment; (3) ambulances and hearses; (4) concrete mixers; (5) house trailers; (6) trash containers; and (7) rail trailers and rail vans. Exempts from the excise tax on tires any tires with internal wire fastening and tires used on intercity, local, and school buses. Subtitle D: Amendments to Other Laws - Part I: Changes in OASDI, Public Assistance, and Related Provisions of the Social Security Act - Makes certain technical amendments to title II of the Social Security Act (OASDI). Provides that any cost-of-living increase shall be rounded down to the next lower multiple of 10 cents. Part II: Changes in Medicare-Related Provisions of the Social Security Act - Makes certain technical corrections to the medicare provisions of the Social Security Amendments of 1983. Revises rules for the application and implementation of the medicare prospective payment system. Revises rules concerning enrollment and premium penalties with respect to the working aged. Title VII: Tax-Exempt Bond Provisions - Tax Exempt Bond Limitation Act of 1983 - Extends the tax exemption for interest on qualified mortgage bonds to bonds issued prior to January 1, 1989. (Present law limits such exclusion to bonds issued prior to January 1, 1983.) Sets forth reporting requirements for issuers of such bonds. Limits the tax exemption for interest on qualified veterans' mortgage bonds to bonds issued prior to January 1, 1989. Reduces the State ceiling for qualified mortgage bonds by the aggregate amount of qualified veterans' mortgage bonds issued in the State during the preceding taxable year. Provides that limited equity housing cooperatives are eligible, at the election of the cooperative, for tax-exempt financing as multifamily residential rental housing. Allows State and local governments to elect, for any calendar year beginning after 1983, to exchange all or part of their qualified mortgage bond authority for authority to issue mortgage credit certificates (MCCs) to individuals. Allows individuals who hold such MCCs a nonrefundable Federal income tax credits for not more than 50 percent (but not less than 10 percent) of interest on indebtedness incurred to finance the acquisition (or qualified rehabilitation or improvement) of qualified principal residences. Sets forth definitions, special rules, and requirements for the administration of a MCC program. Subtitle B: Private Activity Bonds - Imposes a ceiling on the maximum amount of industrial development bonds (IDBs) and student loan bonds that each State may issue during any calendar year. Sets the amount of such ceiling at $150 for every individual who is a resident of the State. Sets forth rules for the allocation of such limitation among the various governmental units of the State. Denies the tax exemption for interest on certain obligations if the obligation is Federally guaranteed. Sets forth definitions, special rules, and certain exceptions to such denial. Restricts to $40,000,000 the amount of small issue IDBs that can be issued for a particular beneficiary of IDBs. Provides that IDBs cannot be used for the purchase or acquisition of land or existing facilities. Exempts from such prohibition: (1) the substantial rehabilitation of existing facilities; and (2) the acquisition of farm land by a first time farmer. Denies the tax exemption on interest of a IDB if any portion of the proceeds of the IDB are to be used to provide any airplane, skybox, or other private luxury box, any facility primarily used for gambling, or any store the principal business of which is the sale of alcoholic beverages for consumption off premises. Extends certain rules relating to tax-exempt obligations to bonds which are described in Federal laws other than the Internal Revenue Code. Requires property financed with tax-exempt IDBs to be depreciated using the straight-line method, except for projects for residential rental property. Requires the aggregation of IDB issues for a single project. Extends mortgage subsidy bond arbitrage rules to industrial development bonds and student loan bonds. Increases from $10,000,000 to $15,000,000 the amount of capital expenditures not taken into account where there is an urban development action grant. Specifies that the public approval requirement shall be met in the case of IDBs issued to finance a public airport where the governmental unit which is the owner or operator of the airport. Subtitle C: Obligations of Certain Educational Organizations - Grants tax-exempt status to the obligations issued by a specified university. Title VIII - Miscellaneous Revenue Matters - Allows capital gain treatment for a specified portion of the gain on the sale of condominium units converted from existing structures. Provides that the payment of gift tax by a donee with respect to gifts made before March 4, 1981, would not result in income to the donor whose gift tax liability was discharged. Allows a casualty loss deduction where the taxpayer is ordered to demolish or relocate a residence in an area declared to be a disaster area. Revises the definition of a foreign investment company to include any foreign corporation that is engaged primarily in the business of investing, reinvesting, or trading in securities, commodities, or any interest in commodities or securities, at a time when 50 percent or more of the total combined voting power or value of stock is held directly or indirectly by U.S. persons. Extends the accumulated earnings tax to U.S.-owned foreign corporations. Revises the definition of offsetting position stock to mean any stock of a corporation formed or availed of to take positions in personal property which offset positions taken by shareholders. Applies cash or deferred arrangement rules to pre-ERISA money purchase plans. Title IX - Social Security Disability Benefits Reform - Social Security Disability Benefits Reform Act of 1983 - Subtitle A: Standards of Disability - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to provide that an individual who is receiving disability benefits or child, widow's or widower's insurance benefits based on disability may be determined not to be entitled to such benefits only if there is substantial evidence: (1) there has been medical improvement in the individual's impairment so that the individual can engage in substantial gainful activity; (2) the individual can engage in substantial activity as a result of advances in medical or vocational therapy or technology; or (3) on the basis of new or improved diagnostic-techniques, the individual's impairment is not considered as disabling as it was at the time of the most recent prior disability determination and the individual can engage in substantial gainful activity. Requires the Secretary of Health and Human Services to conduct a study, in conjunction with the National Academy of Sciences, with respect to the use of subjective evidence of pain in making disability determinations and to submit the study results to specified congressional committees. Requires the Secretary to consider the combined effect of all of an individual's impairments in determining whether such individual is unable to engage in substantial gainful activity. Subtitle B: Disability Determination Process - Requires the Secretary to revise the criteria under the category "Mental Disorders" in the "Listing of Impairments" in effect under part 404 of title 20 of the Code of Federal Regulations which are used to make individualized determinations of disability for purposes of determining eligibility for disability benefits under title II of the Social Security Act. Prohibits the Social Security Administration from carrying out continuing eligibility reviews with respect to individuals previously determined to be under a disability due to mental impairment until such revisions have been established by final regulation. Makes such prohibition inapplicable in any case involving fraud or where an individual is engaged in substantial gainful activity. Sets forth requirements for the redetermination of disability determinations made after the enactment of this Act and before the date on which the Secretary's revisions are established by final resolution. Provides that an initial disability determination by the Secretary or by a State agency which is unfavorable to a disability benefit applicant shall remain pending until after notice and opportunity for review. Requires that such a determination contain a statement of the case which indicates the basis of the disability determination, the right to a review, and the right to submit additional medical evidence before such review. Entitles the applicant or the applicant's spouse, divorced spouse, surviving divorced spouse, surviving spouse, surviving divorced mother, child, or parent to a review of a pending disability determination upon request and upon a showing that his or her rights may be prejudiced by such determination. Sets forth procedural requirements with respect to such a review. Requires the Secretary or the State agency to affirm or modify a pending disability determination on the basis of such a review. Provides that an initial decision by the Secretary as to an individual's eligibility for disability benefits which is based upon an initial disability determination and which is unfavorable to such individual shall contain a statement of the case which indicates the basis of such decision, the individual's right to a hearing, and the individual's right to submit additional evidence before or at such hearing. Entitles an individual who is dissatisfied with an initial decision by the Secretary to judicial review. Requires the Secretary to conduct demonstration projects in at least five States implementing the amendments made by this Act. Requires the Secretary to report to specified congressional committees on such projects. Removes certain time restrictions on the continued payment of disability benefits during the appeal process. Requires the Secretary to study and report to specified congressional committees on: (1) the effect of the continued payment of benefits during the appeal process upon the expenditures of the Federal Disability Insurance Trust Fund, the Federal Old-Age and Survivors Trust Fund, the Federal Hospital Insurance Trust Fund, and the Federal Supplementary Medical Insurance Trust Fund; and (2) the rate of appeals to administrative law judges of unfavorable disability benefit entitlement determinations. Provides that a disability determination in the case of an individual with a mental impairment shall be made only after a qualified psychiatrist or psychologist employed by the State agency or the Secretary has made the proper medical evaluation. Requires the Secretary to prescribe standards with respect to consultative examinations which must be obtained for disability determinations. Subtitle C: Miscellaneous Provisions - Provides for the application of Federal rulemaking and administrative procedure requirements to disability determinations under title II of the Social Security Act. Amends title VII (Administration) of such Act to specify court orders by a U.S. court of appeals with which the Secretary and the Department of Health and Human Services must comply, unless there is a review by the U.S. Supreme Court. Expands the types of cases with respect to which States may be reimbursed by the Secretary for the costs of furnishing vocational rehabilitation services. Establishes in the Department of Health and Human Services an Advisory Council on the Medical Aspects of Disability, which shall advise and make recommendations to the Secretary on disability standards, policies, and procedures. Terminates the Council on December 31, 1985. Amends title VII of the Social Security Act to require that each report by the Secretary to Congress on the administration of the Social Security Act contain a description of the current status of the disability insurance program under title II of such Act. Requires the Secretary to establish enough attorney adviser positions in the Department of Health and Human Services to insure adequate opportunity for career advancement for attorneys in the Social Security Administration. Requires that such attorneys be given qualifying experience for appointment to administrative law judge positions. Requires the Secretary to report to specified congressional committees with respect to complying with these requirements. Title X: Medicare Budget Reconciliation Amendments - Medicare Budget Reconciliation Amendments of 1983 - Title I: Medicare Reconciliation Amendments - Part A: Payment and Coverage-Related Changes - Requires the establishment of a fee schedule for all laboratory services except those for hospital inpatients. Bases payment on such fee schedule unless the actual charge is lower. Allows such schedule to be initially established on a carrier or regional basis. Requires the Secretary to develop and implement a national fee schedule within three years after enactment of this Act. Makes permanent existing temporary provisions which fix the proportion of the part B medicare costs financed by enrollees at 25 percent of program costs. Provides medicare coverage of hepatitis B vaccine for medicare beneficiaries when the vaccine is administered in a hospital or renal dialysis facility. Requires the Secretary to issue, before February 1, 1984, revisions to the current guidelines on the frequency of transtelephonic monitoring of implanted pacemakers which are reasonable and necessary. Limits payments under medicare for such procedure if the Secretary has failed to revise such guidelines by the specified date. Requires the Secretary, by regulation, to deny coverage under medicare for debridement of mycotic toenails if performed more frequently than once every 60 days, unless the medical necessity for more frequent treatment is documented by a physician. Allows payments to hospitals under part A of medicare for the operation of mobile intensive care units if certain conditions are met. Part B: Miscellaneous Administrative Changes - Provides for the appointment by the President (rather than the Secretary of Health and Human Services) of the Administrator of the Health Care Financing Administration. Sets forth the pay level for the Administrator. Permits limited provider representation on peer review organizations (PRO's). Permits a physician who has a financial interest in an agency which is a sole community home health agency to carry out the certification and plan-of-care functions for patients who will receive services from the agency. Repeals certain special tuberculosis treatment requirements. Allows part B payments to be made to a health benefits plan, if the beneficiary agrees, and if the physician or supplier accepts the plan's payment as payment in full. Includes podiatrists in the definition of "physician" for outpatient physical therapy services. Includes podiatrists and dentists in the definition of "physician" for outpatient ambulatory surgery. Allows physical therapists to establish medicare qualified plans for physical therapy. Increases from $10,000 to $50,000 the minimum amount of any agreement between a medicare provider and a subcontractor before the Secretary or Comptroller General must have access to the subcontractor's records. Establishes the statutory right of medicare to recover directly from a liable third party, if the beneficiary himself does not do so, and to pay a beneficiary, or on the beneficiary's behalf, pending recovery where such third party is not expected to pay promptly. Extends the Secretary's authority to rely on accrediting organizations in determining whether rural health clinics, laboratories, clinics, rehabilitation agencies, including outpatient rehabilitation facilities, and public health agencies meet medicare requirements. Sets forth rules for the confidentiality of accreditation surveys. Limits to 30 days coverage for services furnished by a home health agency whose agreement has been terminated. Extends the Secretary's authority to exclude from medicare participation (and to direct State agencies to exclude from medicaid participation) any entity in which ownership or controlling interest is held by a person convicted of program related criminal offenses, or in which an officer, director, agent, or managing employee was convicted of such criminal offense. Eliminates the Health Insurance Benefits Advisory Council. Requires the Secretary to designate one 30-day period in which all health maintenance organizations (HMO's) in an area participating in medicare must have an open enrollment period. Specifies a deadline of July 1, 1985, for a report to Congress on including payment for physicians' services to hospital inpatients in DRG payment amounts. Provides intermediate sanctions for noncompliance with requirements for end-stage renal disease facilities. Removes the costs of nurse anesthetists from DRG-based payments. Sets forth rules for the determination of hospital area wage indexes. Revises the definition of bona fide emergency services for purposes of the limitations on payment for hospital outpatient services. Delays from October 1, 1983, to April 1, 1984, the effective date for single-rate for skilled nursing facilities. Title XI: Trade Adjustment Assistance - Amends the Trade Act of 1974 to begin the period for the 26-week additional trade readjustment allowances with the first week the worker is in training if that training has not been approved until after the last week of entitlement to basic benefits. Increases the maximum job search allowance from $600 to $800. Increases the maximum relocation allowance from $600 to $800. Extends eligibility for industry-wide technical assistance to industries in which a substantial number of workers have been certified for trade adjustment assistance. Increases from $2,000,000 to $10,000,000 the amount of assistance that can be provided annually to a single industry.
United States · United States Congress · 19 October 1983
Vocational Technical Education Act of 1983 - Establishes vocational-technical education programs to replace those under the Vocational Education Act of 1963. Title I: Purpose; Authorization of Appropriations; and Allotments - Authorizes appropriations for FY 1985 through 1987 and for succeeding fiscal years for: (1) basic State grants and State administrative responsibilities; (2) consumer and homemaking education; (3) comprehensive career guidance and counseling programs; (4) industry-education partnership for training in high-technology occupations; (5) vocational education programs for youth with special needs; and (6) adult training, retraining, and employment development. Authorizes appropriations for FY 1984 and succeeding fiscal years for the President's Council on Vocational-Technical Education. Authorizes appropriations for FY 1985 and succeeding fiscal years for grants to State advisory councils on vocational-technical education. Authorizes appropriations for FY 1985 and succeeding fiscal years for assistance to States: (1) in preparing plans, updates, and progress reports; and (2) in conducting program evaluations. Requires a State, in order to receive any allotment under this Act, to: (1) establish a State board and a State advisory council on vocational-technical education; (2) have an approved State plan and application; (3) comply with evaluation and review and other provisions of this Act. Sets forth provisions for allotment among the States of appropriations for title II of this Act (after deduction of amounts required to be reserved for specified purposes). Bases such allotment on formulas using State allotment ratios and relative State populations of certain age groups. Allots the following percentages of title II funds on the basis of population aged: (1) 15 through 19 - 50 percent; (2) 20 through 24 - 20 percent; and (3) 25 through 65 - 15 percent. Allots the remaining 15 percent on the basis of the relative sums of such age group allotments. Set forth a formula for determining State allotment ratios based on relative State per capita income. Sets maximum and minimum limits on such ratios and sets ratios for specified territories and possessions of the United States. Sets forth a minimum State allotment amount. Provides for reallotment among other States of any amount which the Secretary of Education (the Secretary) determines will not be required for carrying out the State's program for any fiscal year. Directs the Secretary to reserve five percent of the appropriations for State basic grants and State administrative responsibilities for any fiscal year in order to: (1) transfer an amount within specified limits in any fiscal year to the National Occupational Information Coordinating Committee; (2) use an additional minimum amount in any fiscal year for the National Center for Research in Vocational Education; (3) use a minimum amount in any fiscal year for the program of special institutes; and (4) use the remainder of the reserved amount for other programs authorized under title III (National Programs). Authorizes the Secretary to reserve, from the remainder of the appropriations for State basic grants and State administrative responsibilities for any fiscal year, funds for vocational educational programs to eligible Indians through Indian tribes and through the Bureau of Indian Affairs (BIA). Limits such amount to not more than one percent of such remainder and approximately equivalent to an amount based on the ratio of eligible Indian population aged 15 through 24 to the total population aged 15 through 24 of all the States. Directs the Secretary, from the amount so reserved, to enter into contracts with the tribal organization of any eligible Indian tribe, upon such tribe's request, to plan, conduct, and administer programs, or portions of programs, which are authorized by and consistent with the purposes of this Act. Subjects such contracts to specified terms and conditions under the Indian Self-Determination Act and other specified Federal laws. Authorizes the Secretary, from any remaining funds so reserved, to enter into an agreement with the Commissioner of the BIA for the operation of vocational education programs authorized by this Act in institutions serving eligible Indians, and authorizes the Secretary of the Interior to receive such funds for such purposes. Directs the BIA to expend a matching amount to pay a part of the costs of such programs. Requires the BIA to expend during each fiscal year no less than the amount expended during the prior fiscal year on vocational education programs, services, and activities. Directs the Secretary and the Commissioner to prepare a joint plan for the expenditure of funds and the evaluation of such programs. Directs the Secretary to assume responsibility for the administration of the program, with the assistance and consultation of the BIA. Requires that the sum of any State's allotments for title II programs under this Act shall not be less than the total amount of payments made to the State under allotments determined under the Vocational Education Act of 1963 for FY 1983. Provides for ratable reductions of other State allotments in order to comply with this minimum State allotment requirement. Title II: State Programs - Part A: Basic State Grants - Authorizes the Secretary, from the State allotments, to make grants to assist States in funding vocational education programs, services, and activities carried out by State boards and eligible recipients. Requires that basic State grants be used, in accordance with approved State plans, for: (1) vocational education responsive to labor market demands or designed to keep abreast of technological changes, including part D high-technology industry-education partnership programs; (2) vocational education for populations with special needs, including part E youth programs; (3) postsecondary and adult vocational education for out-of-school youth and adults, including part F adult training, retraining, and employment development programs; (4) strengthening the institutional base of vocational education by updating curricula, equipment, materials, planning, and staff skills; (5) design and implementation of planned sequential vocational programs between secondary and postsecondary education levels; (6) teaching mathematics and science through practical applications related to occupational goals; (7) assigning personnel to coordinate responsiveness to the labor market; (8) vocational student organizational activities; (9) prevocational programs; (10) information collection and dissemination; (11) special supportive services and activities, including career counseling and guidance (under part C), work-study, cooperative, on-site, and apprenticeship, technical education, research, curriculum development personnel training, overcoming sex bias and stereotyping, residential vocational-technical schools, and exemplary and innovative demonstration programs; (12) construction of area vocational-technical school; (13) support of full-time personnel for specified purposes; (14) needy student stipends; (15) placement services; (16) industrial arts; (17) day care services; (18) vocational education through arrangements with private vocational education institutions, employers, and community-based organizations (as defined under the Job Training Partnership Act); (19) administrative and supervisory costs; (20) planning, evaluation, and reporting costs; (21) entrepreneurship programs consistent with the purposes of this Act; and (22) consortia with other States. Prohibits the use of funds for needy student stipends or for day care services for students' children unless the State board makes a finding that such use of funds under this Act is necessary because of inadequate funding of other programs or inadequates services in the area. Part B: Consumer and Homemaking Education - Authorizes the Secretary, from State allotments, to make grants to assist State consumer and homemaking education programs, including: (1) instructional programs, services, and activities to prepare youth and adults for the homemaking occupation; and (2) instruction in the areas of food and nutrition, consumer education, family living and parenthood education, child development and guidance, housing, home and resource management, and clothing and textiles. Permits such grants to be used, in accordance with approved State plans, to: (1) conduct programs in economically depressed areas; (2) encourage participation of traditionally underserved populations; (3) encourage elimination of sex bias and sex stereotyping; (4) improve, expand, and update programs; and (5) address priorities and emerging concerns at the local, State, and national levels. Permits such grants to be used for specified program development and improvement and for specified support services and activities. Sets forth provisions for information dissemination and leadership. Directs the State board to ensure that experience and information gained through carrying out such programs is shared with administrators for the purpose of program planning. Requires that funds available under this part be used to assist in providing State leadership qualified by experience and preparation in home economics education. Part C: Comprehensive Career Guidance and Counseling Programs - Authorizes the Secretary, from State allotments, to make grants to assist State career guidance and counseling programs. Requires that such grants be used, in accordance with approved State plans, for comprehensive programs to meet career development, vocational education, and employment needs of students and potential students, including assistance in: (1) self-assessment, career planning and decisionmaking, and employability skills; (2) transition and placement activities; (3) maintaining themselves in established occupations; (4) developing new skills in high-technology and skill-shortage areas; and (5) developing midcareer job seeking skills clarifying career goals. Requires that such programs: (1) encourage the elimination of sex, age, and race bias and stereotyping; (2) provide for community outreach; (3) seek collaboration of family, community, business, industry and labor; and (4) be accessible to all segments of the population, including women, minorities, handicapped, and economically disadvantaged. Requires that such programs consist of: (1) instructional activities and services to help students develop specified skills; (2) counselor education, support personnel training curriculum and instructional materials development, research, demonstration, and experimental projects, equipment acquisition, and State and local leadership and supervision; and (3) opportunities for counselors to obtain firsthand experience in business and industry and for students to become acquainted with business, industry, labor market, and training posibilities. Sets forth information dissemination and leadership provisions. Part D: Industry - Education Partnership for Training in High-Technology Occupations - Authorizes the Secretary, from State allotments, to make grants to States for industry-education partnership training programs in high-technology occupations. Requires that such grants be used in accordance with approved State plans which contain specified assurances. Requires that at least 50 percent of the funds for such programs be from non-Federal sources, and that at least 50 percent of such non-Federal funds be provided by participating business and industrial firms in cash or in-kind contributions. Requires coordination of such programs with part A programs. Requires active participation of the State council in the development of such programs. Permits States to designate funds available under part A in lieu of a non-Federal portion for program costs under this part, if an eligible recipient demonstrates that it is incapable of providing all or part of such non-Federal portion. Permits such grants to be used for: (1) vocational educational programs designed to train skilled workers and technicians in high-technology occupations; (2) administrative costs; (3) training and retraining of instructional and guidance personnel; (3) curriculum, equipment, and materials development and acquisition; and (4) such other activities authorized by this title as may be essential to programs under this part, including ensuring program access for women, minorities, the handicapped, and the economically disadvantaged. Directs the State board, in approving such programs, to give special consideration to specified factors. Limits administrative cost expenditures to five percent of the State's allotment for this part. Prohibits funds made available under this part from being used to provide job placement or stipends. Part E: Vocational Education Programs for Youth with Special Needs - Defines "eligible youth" for purposes of this part as youth (up to and including age 21) who are: (1) educationally or disadvantaged individuals needing assistance to participate or succeed in regular vocational programs; (2) handicapped individuals needing special assistance, instruction, or programs to participate in or profit from vocational education; (3) individuals of limited English proficiency who require instruction in the English language, or bilingual instruction until they are proficient in English, in order to participate in or profit from vocational education; or (4) single parents and heads of households, or persons who wish to enter occupations that are not traditional for their sex, who need special assistance in preparing for employment. Authorizes the Secretary, from State allotments, to make grants to States to carry out programs, services, and activities authorized by this part. Permits such grants to be used, in accordance with State plans, for programs for eligible youth, including: (1) vocational education programs, services, and activities authorized under provisions for basic State grants and designed to meet special needs; (2) outreach, diagnostic assessment, and career guidance; (3) youth leadership development and vocational student organization activities; (4) improving institutional capacity to provide instruction and supportive services; (5) supplementary and remedial instruction; (6) open-entry, open-exit programs for individual needs; (7) worksite learning; (8) training instructional and support personnel to serve eligible youth in regular or special programs (such as bilingual programs); (9) extension of the schoolday or school year; (10) transition and work adjustment followup services; and (11) other activities to enable eligible youth to take full-advantage of high-quality vocational education. Requires eligible recipients to provide for program participation by eligible youth enrolled in nonprofit private schools in the area to be served, without commingling with State or local funds the Federal funds made available under this part to accommodate such students. Requires that at least 90 percent of the grant to each State under this part be allocated among eligible recipients, with approved plans, upon the basis of numbers of eligible youth served in the previous year and proposed to be served in the year for which such allocation is made. Requires coordination of programs under this part with programs for youth funded under title II (Training Services for the Disadvantaged) of the Job Training Partnership Act (JTPA), including summer youth employment and training programs. Directs the State board to consult with the State job training coordinating council (established under the JTPA) in order that programs funded under this part may be taken into account in recommendations for the Governor's coordinating and special services plan required under JTPA. Part F: Adult Training, Retraining, and Employment Development - Authorizes the Secretary, from State allotments, to make grants to States for funding programs, services, and activities under this part. Permits such grants to be used, in accordance with approved State plans, for vocational education and employment development authorized under basic State grant provisions and designed to meet the needs of: (1) individuals who have graduated from or left high school and who need additional vocational education to enter the labor force; (2) unemployed individuals who need training to obtain employment or increase employability; (3) employed individuals who need retraining to retain their jobs or training to upgrade skills to qualify for higher-paid or more dependable jobs; (4) displaced homemakers and single heads of households entering or reentering the labor force; and (5) employers who need assistance in training individuals in new employment opportunities or retraining employees in new skills. Permits such grants also to be used for: (1) short-term retraining; (2) cooperative institutional and worksite programs and quick-start customized training; (3) linkages between public and private sectors, eligible individuals, and training, employment, and economic development agencies; (4) cooperative education to improve management and increase productivity; (5) training for small business entrepreneurship; (6) recruitment, job search, counseling, remedial services, information and outreach to help individuals take advantage of vocational educational programs and services, with particular attention to reaching women, older workers, individuals with limited English proficiency, the handicapped, and the disadvantaged; and (7) curriculum development, equipment and material acquisition, personnel training, pilot projects, and related and additional services and activities. Requires specified State assurances with regard to programs under this part. Requires coordination of programs under this part with programs for dislocated workers under title III (Training and Assistance for Dislocated Workers) of JTPA. Directs the State board to consult with the State job training coordinating council in order that programs under this part may be taken into account in recommendations for the Governor's coordination and special services plan. Directs the State board to encourage program coordination between eligible recipients of funds under this part and the appropriate private industry council established under JTPA. Title III: National Programs - Directs the Secretary to maintain a national vocational education data system. Requires States receiving assistance under this Act to cooperate in supplying information for such system. Directs the Secretary, in maintaining and annually updating such system, to make such system compatible with: (1) the occupational information data system established under this Act; (2) other systems developed or assisted under labor market information provisions under JTPA; and (3) other occupational supply and demand information systems developed or maintained through Federal assistance (directs the Secretary to cooperate with the Secretary of Labor in this). Directs the Secretary to secure data about program enrollees and completers, placement and followup, staffing, and expenditures by major purposes of this Act. Establishes a National Occupational Information Coordinating Committee consisting of specified Federal officials. Directs the Committee, with funds available under title I, to: (1) annually provide funds for and assist State occupational coordinating committees; (2) improve coordination among administrators and planners of programs authorized by this Act and JTPA, employment security agency administrators, researchers, and Federal, State, and local employment and training agency personnel; (3) develop and implement an occupational information system to meet common needs of vocational education and employment and training programs; and (4) study the effects of technological change on new and existing occupational areas and the required changes in knowledge and job skills. Requires each State receiving assistance under this Act to establish a State occupational information coordinating committee composed of representatives of the State board, employment security agency, economic development agency, job training coordinating council, and agency for administering programs under the Rehabilitation Act of 1973. Directs the State committee, with funds from the national committee, to implement an occupational information system in the State designed to meet the needs of State board programs under this Act and administering agencies under JTPA. Establishes the President's Council on Vocational-Technical Education consisting of members appointed by the President, with a majority representing the private sector of the economy and the remainder with broad experience in education and economic and human resources development (at least one of whom is a member of the National Commission for Employment Policy established under JTPA). Directs the Council to: (1) assess national needs with respect to occupations requiring less than a baccalaureate degree; (2) identify ways to encourage cooperation between the private sector of the economy and vocational-technical education; (3) evaluate program needs for updated equipment, curricula, competent staff, and other necessary components for student preparation and worker training and retraining for the workplace; (4) make appropriate recommendations; and (5) advise the President, Congress, and Secretary on the implementation of this Act, JTPA, and adequate policies for vocational- technical education programs. Directs the Council to report its findings and recommendations to the President, Congress, and Secretary every third year. Provides that the National Center for Research in Vocational Education established under the Vocational Education Act of 1963 shall continue to be operated with funds made available under this Act. Directs the Secretary to: (1) make an annual grant for the Center's operation; and (2) on the basis of solicited applications and the advice of non-Federal experts in vocational education administration and research, designate the entity to be the Center once every five years. Requires that the Center: (1) be a nonprofit entity associated with a public or private nonprofit university which has made, or is prepared to make, a substantial financial contribution towards its establishment; and (2) have a Director, appointed by such university and assisted by the advisory committee on research and program development. Sets forth provisions for program improvement activities. Authorizes the Secretary, after consultation with the advisory committee on research and program improvement, to use funds reserved under title I to establish not less than ten research institutes for vocational education at a minimum level of $300,000 each per year. Directs the Secretary to designate these institutes for a five-year period on the basis of competitive applications, the advice of non-Federal experts in vocational education and research, and specified criteria. Requires such institutes to: (1) conduct research and leadership development activities on nationwide programs in employment-related education; and (2) serve as independent entities for research and development focused on one or more specified areas. Authorizes the Secretary to also use such reserved funds for national program improvement activities through grants and contracts to private and public entities to assist vocational educational programs and supportive services of States and eligible recipients assisted under this Act. Includes graduate fellowship awards among such activities. Authorizes the Secretary to award solicited and unsolicited grants and contracts for program improvement activities. Requires that such awards include: (1) a program of small grants to entities such as individual researchers, community colleges, and State advisory councils; (2) requests for proposals consistent with the objectives of program improvement provisions; and (3) the funding of proposals initiated in the field. Directs the Secretary, in establishing such institutes and making such awards, grants, and contracts, to require recipients to contribute, in cash or in kind, at least ten percent of the costs of the institute or project. Directs the Secretary to: (1) ensure that program improvement activities represent a coordinated effort; and (2) include a summary and appraisal of such activities in the report to Congress on vocational education. Authorizes the Secretary, from funds available to carry out this title, to develop and implement, through grants and contracts, cooperative employer-education demonstration programs. Requires that such programs: (1) be established and operated by employers or consortia of employers, or recognized labor organizations or building trades councils, in cooperation with State boards and eligible recipients in two or more States; (2) provide worksite job training for vocational education graduates or advanced students which is linked to classroom and laboratory instruction provided by an eligible recipient; (3) provide placement services; (4) demonstrate cooperative programs between vocational education and the private sector; and (5) where practical, involve projects (such as housing rehabilitation in inner cities or economically depressed rural areas) that will benefit the public or result in increased opportunities for the disadvantaged, the handicapped, or women. Permits funds for such cooperative demonstration programs to be used for institutional and on-the-job training, supportive services, and technical and other assistance. Permits such programs to operate on a school-year, year-long, or summer basis, and be of whatever duration the Secretary specifies as appropriate. Requires that at least 25 percent of the cost of such cooperative demonstration programs be provided in cash or in kind by the recipient of the grant or contract. Directs the Secretary to appoint an advisory committee on research and program improvement to advise the Secretary: (1) on selection and management of programs funded under this title; (2) with respect to policy issues in the administration of the Center and in the selection and conduct of research and demonstration projects and activities by the center (also advising the Director of the Center on such issues, selection, and conduct); and (3) in the selection of research institutes. Sets forth provisions for advisory committee membership. Provides that members shall not be Federal employees. Requires the advisory committee to meet at least three times annually at the call of the Secretary, including at least one meeting at the Center. Title IV: General Provisions - Part A: State Administrative Responsibilities - Sets forth requirements relating to the functions of State boards of vocational education. Includes among State board responsibilities: (1) appointment of a State director of vocational education and other personnel to administer this Act; and (2) convening and meeting at least four times annually. Requires the State board to assign at least one full-time individual to assist it in specified ways. Directs each State to reserve a specified amount from its basic State grant for State board functions. Sets forth requirements relating to State advisory councils on vocational-technical education. Limits membership of each council to 15, a majority of whom must be represenatatives of private sector employment. Sets forth other membership representation requirements. Sets forth council functions and duties, including biennial evaluation of vocational education program delivery systems assisted under this Act and under JTPA, and of the adequacy and effectiveness of Federal, State, local, and private efforts to strengthen and improve vocational education in the State. Directs the Secretary, from sums appropriated for such State councils and allotted in a specified manner, to make grants to State councils to carry out their functions. Sets maximum and minimum limits on the amount of each such grant. Part B: Planning and Applications - Sets forth requirements for three-year State plans, to be submitted to the Secretary. Sets forth requirements for State applications for funds for each fiscal year under this Act. Sets forth requirements for three-year local plans by eligible recipients, to be formulated with the assistance of local advisory councils and to be submitted to the State board. Part C: Evaluation and Review - Sets forth requirements for program evaluation by State boards with the assistance of the Secretary. Directs the Secretary to report every two years to the Congress on the status of vocational education in the Nation, including a summary of State program evaluations, with conclusions and recommendations. Sets forth requirements for local progress reports and amendments to local plans. Part D: Federal Administrative Responsibilities - Sets forth provisions for payments to States for administrative costs. Sets forth maintenance of effort requirements. Sets forth provisions for withholding of funds from States by the Secretary, and for judicial review of such withholding. Part E: Transitional and Conforming Amendments - Sets forth provisions for the transition from requirements (including expenditure of funds) under the Vocational Education Act of 1963 to requirements under this Act. Transfers the personnel, property and records of: (1) the National Advisory Council on Vocational Education established under such Act to the President's Council on Vocational-Technical Education established under this Act and to the advisory council on research and program improvement established under this Act; and (2) the National Occupational Information Coordinating Committee established under such Act to the National Occupational Information Coordinating Committee established under this Act. Repeals the Vocational Education Act of 1963. Makes conforming amendments to the Job Training Partnership Act (JTPA), Elementary and Secondary Education Act of 1965, the Higher Education Act of 1965, the Adult Education Act, the Appalachian Regional Development Act of 1965, the Rehabilitation Act of 1973, and the Vocational Education Amendments of 1968. Part F: Definitions of Terms - Sets forth definitions of terms used in this Act.
United States · United States Congress · 22 September 1983
Comprehensive Smoking Education Act - Amends the Public Health Service Act to direct the Secretary of Health and Human Services to inform the public of the health hazards of cigarettes through research, demonstration, and educational activities. Establishes an Interagency Committee on Smoking and Health to coordinate such Federal and private activities. Requires the Secretary to report to Congress biennially (with the first report due by January 1, 1984). Amends the Federal Cigarette Labeling and Advertising Act to require cigarette packages to carry one of three specified label warnings on a rotating basis. Makes it unlawful to advertise cigarettes without one of three specified warnings. Makes it unlawful to manufacture, import, or package cigarettes commercially without disclosing tar, nicotine, and carbon monoxide levels on the package. Requires the Secretary to test such levels at least once a year. Makes it unlawful to manufacture, import, or package cigarettes commercially without first filing with the Secretary a list of chemical additives (types and amounts). Requires the Secretary to report at least annually to Congress regarding cigarette additives and their health hazards. Increases the fine for violation of such Act from $10,000 to $100,000.
United States · United States Congress · 4 August 1983
Davis-Bacon Reform Act of 1983 - Amends the Davis-Bacon Act to increase from $2,000 to $1,000,000 the threshold dollar amount subjecting certain contracts to such Act and requiring them to specify the minimum wages to be paid to laborers and mechanics. Directs the Secretary of Labor to establish as the prevailing wage for a class of laborers or mechanics the entire range of wages being paid to a corresponding class of such workers in the particular urban or rural subdivision of the State in which the work is to be performed. Excludes from the computation of wages the basic hourly rates of pay for workers on local Federal projects. Establishes a separate classification for helpers of laborers or mechanics. Amends the Copeland Anti-Kickback Act to require certain contractors or subcontractors to furnish compliance statements concerning weekly wages at the beginning and conclusion of the period covered by the contract, instead of every week as the wages are paid.
United States · United States Congress · 25 July 1983
Establishes the Kamehameha National Monument in Hawaii. Requires the Secretary of the Interior to provide facilities to commemorate the historical significance of the monument. Authorizes appropriations.
United States · United States Congress · 20 July 1983
Authorizes the printing as a House document of the transcript of the proceedings of the Committee on Ways and Means incident to the presentation of a portrait of the Honorable Dan Rostenkowski to such Committee. Authorizes additional printing of such document for the use of the Committee.
United States · United States Congress · 29 June 1983
Amends the Internal Revenue Code to grant tax-exempt status to foreign pension trusts which invest in the United States. Requires that such pension trusts: (1) be maintained primarily to provide retirement benefits to employees who are primarily nonresident alien individuals; (2) have assets which are segregated from the assets of the employer maintaining the trust pursuant to the laws of the foreign country in which the trust is maintained; and (3) be maintained in a foreign country which grants preferential tax treatment to such pension trusts. Provides that such exemption shall not apply to any income or gain derived by such trusts for any interest in land used in farming. Authorizes the President to withdraw such tax-exempt status from such trusts if the country in which the trust is maintained in a country which does not grant preferential tax treatment to U.S. pension trusts investing in that country.
United States · United States Congress · 27 June 1983
Expresses the sense of the Congress that further expansion of cargo preference requirements, either for commercial or other trade, should not be imposed.
United States · United States Congress · 23 June 1983
Title I: Tariff Schedules Amendments - Subtitle A: Reference to Tariff Schedules - Declares that amendments to the Schedules refer to amendments to the Tariff Schedules of the United States. Subtitle B: Permanent Changes in Tariff Treatment - Amends the Schedules to: (1) provide that any fabric that contains nontransparent rubber or plastic shall be regarded not as a textile material but as being wholly rubber or plastic; (2) extend permanent duty-free treatment to warp knitting machines; (3) define, for duty purposes, the differences between dress and work gloves; and (4) provide uniform tariff treatment of pet toys. Subtitle C: Temporary Changes in Tariff Treatment - Extends the suspension of duty on: (1) crude feathers and down through June 30, 1987; (2) certain textile fabrics used in the manufacture of hovercraft skirts through June 30, 1986; and (3) flat knitting machines through June 30, 1988. Reduces the duty on: (1) certain disposable surgical drapes and sterile gowns through January 1, 1989; (2) caffeine through December 31, 1985; and (3) certain watch crystals for three years (including an even lower rate of duty on such crystals that are products of a least developed developing country). Suspends, through June 30, 1986, the duty on: (1) 4, 4-Bis (a, a-dimethylbenzyl) diphenylamine; (2) flecainide acetate; and (3) MXDA (meta-Xylene-Diamine) and 1,3-BAC (a,3-Bis(aminomethyl)-cyclohexane). Extends the tariff reduction for certain unwrought lead through June 30, 1988. Extends the duty on canned corned beef through October 29, 1989. Subtitle D: Effective Dates - Provides the effective dates of coverage with respect to articles contained in this Act. Title II: Customs and Miscellaneous Amendments - Subtitle A: Amendments to the Tariff Act of 1930 - Provides for the refund of any import duty, tax, or fee which was imposed on imported packaging material if such material is exported within three years without any changes in its condition or is destroyed under Customs supervision and is not used within the U.S. before such exportation or destruction. Amends the Tariff Act of 1930 to make available certain information contained in the manifests of cargo vessesls arriving in the United States. Provides that such information shall not be made available to the public if: (1) such disclosure would cause personal injury or property damage; or (2) such information must be kept secret for reasons of national defense or foreign policy. Requires the Secretary of the Treasury to establish procedure to provide access to such manifests. Amends the Tariff Act of 1930 to exempt from the entry requirements of the Act those passenger vessels on a round trip from the U.S. Virgin Islands and licensed yachts or undocumented American pleasure vessels not engaged in trade. Allows such exemption only if such vessels do not violate U.S. customs laws and have not visited any hovering vessel. Requires the master of the vessel to report to appropriate customs officials any article required by law to be entered. Provides that the same requirements be applied with respect to vessels returning from the British Virgin Islands. Amends the Tariff Act of 1930 to provide civil penalties for persons who import, export, or attempt to import or export: (1) any stolen self-propelled vehicle or vehicle part; or (2) a self-propelled vehicle or vehicle part knowing that its identification number has been altered. Requires the forfeiture of any such vehicle or vehicle part. Requires that persons who attempt to export a used self-propelled vehicle must present to the appropriate customs officer the vehicle and a document describing such vehicle. States that customs officers may cooperate or exchange information (either before or after exportation or importation) with respect to motor vehicles, off-highway mobile equipment, vessels, or aircraft with any Federal, State, local, and foreign governmental authorities engaged in theft prevention. Subtitle B: Miscellaneous Provisions - Amends the Foreign Trade Zones Act to provide that bicycle component parts shall not be exempt under the customs exemption provided by such Act unless the parts are re-exported from the United States. Exempts from State and local taxation: (1) tangible personal property imported from outside the United States and held in a foreign-trade zone for certain purposes; and (2) tangible personal property produced in the United States and held in a zone for exportation. Provides duty-free treatment to a pipe organ for use by a named university. Directs the Secretary of the Treasury to reliquidate as duty-free specified entries covering scientific equipment for a named cancer hospital.
United States · United States Congress · 22 June 1983
Amends the Trade Act of 1974 to require the Secretary of Labor to certify certain groups of workers as eligible for trade adjustment assistance upon a determination that: (1) increased imports "contributed importantly to" (currently, substantially caused) worker separations and sales or production reductions; or (2) a significant number of workers of a firm have been or are in danger of total or partial separation due to the relocation of such firm to a foreign country or instrumentality. Changes the qualifying requirements for adjustment assistance for workers: (1) by requiring that weeks during which the worker is laid off shall be counted as qualifying weeks of employment if the worker later receives back pay for the weeks of layoff; and (2) by limiting the number of weeks of employer-authorized leave and/or weeks of service as a full-time labor representative which can be counted as qualifying weeks of employment. Authorizes, in order to assist adversely affected workers to complete training, that payments be made as trade readjustment allowances for up to 26 additional weeks in the 26-week period that: (1) follows the last week of entitlement to allowances otherwise payable under the provisions for adjustment assistance; or (2) begins with the first week of training for adversely affected workers if such training is approved after the last week of entitlement. Directs the Secretary of Labor to approve job training assistance for workers adversely affected by imports. (Currently the Secretary is authorized to approve such training). Requires that the costs of such training be paid from the next appropriation of funds if the funds have not been appropriated at the time the training is entered. Directs the Secretary to pay a daily supplemental assistance benefit to any worker who begins approved job training after enactment of this Act and who is not eligible for trade adjustment allowances. Authorizes a worker eligible for job training to elect to obtain training under a voucher system. Authorizes the worker to apply to the Secretary for a voucher to cover the costs of training, including on the job training, which the worker considers appropriate. Directs the Secretary to issue a voucher to pay the provider of the training if the Secretary approves the training and finds that: (1) suitable employment for the worker is not available; (2) the worker is not already qualified for the job for which training is sought; and (3) there is a reasonable expectation of permanent employment with the provider after completion of the training. Lists specified conditions which the worker and the provider of the training must meet in order for the vouchers to be paid. Provides that workers under the voucher system may receive the additional 26 weeks of trade readjustment allowances during training. Increases the maximum job search and relocation allowances to $800. Establishes the Special Account for Adjustment Assistance in the Treasury. Makes appropriations for the Special Account for FY 1984 and 1985. Provides that amounts in the Special Account shall be available only for making expenditures to carry out adjustment assistance for workers and for firms. Requires the Secretary of the Treasury to report annually to the Congress on the operation and status of the Special Account. Authorizes the Secretary to provide technical assistance for the establishment of industrywide programs for new development to associations, unions, or other nonprofit industry organizations in which a substantial number of firms or workers have been certified as eligible to apply for adjustment assistance. Authorizes expenditures of up to $10,000,000 annually per industry. Requires that all repayments of loans, payments of interest, and other receipts from loans made by the Secretary as adjustment assistance for firms be paid into a separate account to be administered by the International Trade Administration in the Department of Commerce. Requires that the funds in the account be used for adjustment assistance for firms. Extends adjustment assistance for workers and firms until September 30, 1985. Sets forth the effective dates for the provisions of this Act.
United States · United States Congress · 22 June 1983
Establishes the Commission on Capital Markets to evaluate the regulation of financial intermediaries by the Federal and State governments and the functioning of such intermediaries in the accumulation and allocation of capital within the United States economy. Sets forth the information to be included in such evaluation. Requires the Commission, within nine months after the initial meeting, to submit to Congress a report on the results of its evaluation. Terminates the Commission ninety days after the submission of its final report. Authorizes appropriations.
United States · United States Congress · 8 June 1983
Amends the Internal Revenue Code to permit an income tax deduction for charitable contributions of partial interests in property or property placed in trust where the governing instrument of the transfer is amended or conformed to meet certain requirements after the initial transfer. Allows the adjustment or exchange of an income interest or remainder interest transferred for charitable purposes where the donee receives an interest in property not less in value than that of the original transfer. Allows an estate or gift tax charitable deduction for a partial interest where the reformable interest in the charitable trust had not been corrected and there had been a termination of all intervening interests in the trust. Provides that interest on underpayment of tax will not be collected where the underpayment results from a disallowance of a charitable deduction involving a reformable partial interest. Extends until December 31, 1985, the period for filing a claim or credit for refund of overpayment of tax where the overpayment resulted from the allowance of a charitable deduction as a result of amending or conforming the transfer instrument.
United States · United States Congress · 26 May 1983
Amends the Tariff Schedules of the United States to make certain technical changes so that the Tariff Schedules conform with the Customs Convention on Containers, 1972.
United States · United States Congress · 26 May 1983
Amends the Tariff Act of 1930 to provide that customs duties will be due on the date of liquidation or reliquidation. Provides that if payment of the duties is not made within 25 days of such date, then such payment will be considered delinquent and bear interest from the date of liquidation or reliquidation. Provides a refund on any overpayment of duty and interest thereon if an entry is reliquidated as a result of: (1) a protest being filed; (2) a clerical error; or (3) a court order.
United States · United States Congress · 25 May 1983
Foreign Tax Credit Conformity Act of 1983 - Amends the Internal Revenue Code to allow a taxpayer to recapture domestic losses in subsequent years in which it has domestic income by recharacterizing the subsequent domestic income as foreign source income, to the extent domestic losses have served to reduce the foreign tax credit available to the taxpayer. Extends the carryover period for excess foreign tax credits from five years to 15 years. Revises ordering rule provisions for foreign tax credits arising after 1981.
United States · United States Congress · 17 May 1983
Amends the Internal Revenue Code to exempt from the 30 percent tax on the income of nonresident alien individuals and foreign corporations any interest received from certain portfolio debt investments. Makes such exemptions inapplicable upon a determination by the Secretary of the Treasury that the exchange of information between the United States and a foreign country is inadequate to prevent income tax evasion. Excludes from the gross estate of a nonresident alien for purposes of the estate tax, any interest eligible for the income tax exemption under this Act.
United States · United States Congress · 12 May 1983
Amends the Internal Revenue Code to prohibit any State, or political subdivision thereof, which imposes an income tax on a corporation from taking into account income of any foreign corporation which is also a member of an affiliated group to which the domestic corporation belongs, unless such amount is subject to Federal income tax. Prohibits any State, or political subdivision thereof, from taxing or otherwise taking into account: (1) the amount of the deduction for dividends paid by a corporation which has elected the Puerto Rico and possession tax credit for the taxable year; or (2) a certain percentage (determined according to specified formulae) of any dividend received from a domestic corporation which is not treated as income from sources within the United States (or a dividend received by a corporation from a foreign corporation). Provides that nothing in this Act shall subject any dividend, other income item, or portion thereof to taxation if such taxation is otherwise prohibited by any law, or rule of law, of the United States.
United States · United States Congress · 12 May 1983
Expresses the sense of the House of Representatives that the President should seek a consensus at the Williamsburg Summit, aimed at: (1) reducing disparities in certain financial rates and economic policies among summit countries; and (2) arranging a meeting of summit country finance ministers with the Secretary of the Treasury, to achieve an alignment between the interest rates and major currencies. Urges the President to arrange, in conjunction with the Williamsburg Summit, bilateral discussions with the Prime Minister of Japan to bring about further realignment of the yen and dollar exchange rates.
United States · United States Congress · 5 May 1983
Amends the Internal Revenue Code to prohibit any State, or political subdivision thereof, which imposes an income tax on a corporation from taking into account income of any foreign corporation which is also a member of an affiliated group to which the domestic corporation belongs, unless such amount is subject to Federal income tax. Prohibits any State, or political subdivision thereof, from taxing or otherwise taking into account: (1) the amount of the deduction for dividends paid by a corporation which has elected the Puerto Rico and possession tax credit for the taxable year; or (2) a certain percentage (determined according to specified formulae) of any dividend received from a domestic corporation which is not treated as income from sources within the United States (or a dividend received by a corporation from a foreign corporation). Provides that nothing in this Act shall subject any dividend, other income item, or portion thereof to taxation if such taxation is otherwise prohibited by any law, or rule of law, of the United States.
United States · United States Congress · 28 April 1983
Amends the Internal Revenue Code to provide for a business expense income tax deduction for additions to a reserve established for the cost incurred by a regulated public utility in decommissioning (retiring) a nuclear powerplant. Limits the deduction to the amount which the regulatory body having ratemaking jurisdiction over the utility permits as addition to a reserve and which is included in its cost of service for ratemaking purposes.
United States · United States Congress · 27 April 1983
Caribbean Basin Economic Recovery Act - Title I: Duty-Free Treatment - Authorizes the President to proclaim duty-free treatment for all eligible articles from Caribbean countries that the President designates as beneficiary countries. Requires the President to notify Congress before making such a designation. Prohibits the President from terminating such a designation unless both Houses of Congress are notified 60 days before the termination. Requires the President to consider only specified countries and territories as beneficiary countries. Prohibits the President from designating a country as a beneficiary country: (1) if it is a Communist country; (2) if it has nationalized or seized control, or effectively nationalized or seized control, of U.S. property, unless the President determines that a good faith effort is being made to compensate for such seizure; (3) if it fails to act in good faith in recognizing as binding or in enforcing arbitral awards in favor of U.S. citizens or corporations; (4) if it grants preferential treatment to the products of a developed country other than the United States which may have a significant adverse effect on U.S. commerce, unless the President reports to Congress that certain assurances have been made; (5) if it has a government-owned entity engaged in broadcasting copyrighted material belonging to U.S. copyright owners without their express consent; or (6) unless an extradition treaty exists between the United States and such country. Permits the President to designate as a beneficiary country a Communist country, an expropriating country, or a country that fails to act in good faith with respect to an arbitral award if the President determines and reports to Congress that such designation will be in the national interest. Lists factors the President should consider in determining whether to grant beneficiary designation. Amends the Tariff Schedules of the United States to grant to imports from U.S. insular possessions, subject to specified provisions of this Act, duty treatment no less favorable than the treatment afforded such imports from a beneficiary country. Directs the President to withdraw or suspend a country's beneficiary designation, if the President determines that changed circumstances in such country would prohibit such designation under the guidelines in this title. Requires duty-free treatment to apply to any article imported from a beneficiary country, unless otherwise excluded from eligibility, if: (1) the article is imported directly from such country into U.S. customs territory; and (2) the sum of specified costs of the article is not less than 35 percent of its appraised value at the time of its entry. Directs the Secretary of the Treasury to prescribe regulations governing articles eligible for such duty-free treatment, including the requirement that such articles must be wholly the product of a beneficiary country or must be a new or different article of commerce which has been produced in the beneficiary country. Prohibits this duty-free treatment from applying to: (1) textile and apparel articles which are subject to tariff agreements; (2) certain footwear, handbags, luggage, flat goods, work gloves, and leather wearing apparel; (3) tuna prepared or preserved in airtight containers; or (4) petroleum or certain petroleum products. Directs the President to suspend duty-free treatment of sugar and beef products that are the products of a beneficiary country if: (1) the beneficiary country, within 90 days of its designation as a beneficiary country, does not submit a Stable Food Production Plan to the President for evaluation; (2) the President determines that the Plan of a beneficiary country does not meet specified criteria; or (3) as a result of the monitoring of the operation of the Plan, the President determines that a beneficiary country is not making a good faith effort to implement its Plan, or that the Plan, although being implemented, is not achieving its purposes. Requires the President, before suspending such duty-free treatment, to offer to consult with the country to formulate appropriate remedial action. Requires the President, biennially, to monitor the operation of the Plans implemented by beneficiary countries and to report to Congress. Sets forth the manner of governing the importation and duty-free treatment of certain sugars, sirups, and molasses. Authorizes the President to suspend the duty-free treatment provided by this title and to proclaim a duty for an eligible article if such action is taken pursuant to certain import relief or national security provisions. Requires the International Trade Commission (ITC), in any report on a petition for import relief under the Trade Act of 1974, to state how its findings and recommendations apply to any duty-free article imported from beneficiary countries. Authorizes the President to reduce or end the application of import relief measures which apply to articles imported from beneficiary countries earlier than otherwise scheduled. Requires the suspension of duty-free treatment provided by this title to be treated as an increase in duty for purposes of the import relief section of the Trade Act of 1974. Prohibits such a suspension of duty-free treatment unless the ITC finds that the harm caused by the imports results from its duty-free treatment by this title. Authorizes the filing of petitions for import relief with the Secretary of Agriculture (Secretary), as well as with the ITC, for injury from imports of perishable products from beneficiary countries. Directs the Secretary to recommend the granting or denying of such petition within 14 days of its filing. Requires the President to take emergency action or to publish a notice of determination not to take emergency action within seven days of receiving the Secretary's recommendation. Sets forth the limits on the duration of the emergency action. Defines perishable products to include certain live plants, certain fresh or chilled vegetables, fresh mushrooms, fresh fruit, and fresh cut flowers. Exempts from proclamations under this title certain fees imposed pursuant to the Agricultural Adjustment Act. Provides for duty-free treatment of articles imported directly from Puerto Rico and the U.S. insular possessions, so long as foreign materials do not account for more than 70 percent of the total value of the articles (or more than 50 percent of the total value with respect to articles excluded from duty-free treatment under the Caribbean Basin Economic Recovery Act). Amends the Tariff Schedules of the United States to increase to five liters (currently, four liters) the amount of duty-free liquor that may be brought into the United States. Provides that not more than four liters, of such five liter limit, may have been produced outside American Samoa, Guam, or the U.S. Virgin Islands. Authorizes the President to withdraw duty-free treatment on rum if the amount of excise taxes on rum that is paid into the treasuries of Puerto Rico and the Virgin Islands falls below the amount that would have been paid if the rum had been produced in Puerto Rico or the Virgin Islands. Amends the Trade Agreements Act of 1979 to repeal the provision for protecting U.S. possessions against revenue losses caused by concessions granted by the United States in the Tokyo Round of the Multilateral Trade Negotiations. Prohibits any action under this title from affecting a tariff imposed by Puerto Rico on coffee imported into Puerto Rico. Exempts from specified sections of the Federal Water Pollution Control Act certain discharges from sources in the U.S. Virgin Islands which are attributable to the manufacture of rum. Requires the ITC to report to Congress and the President on the economic impact of this Act on U.S. industries and consumers during: (1) the two year period beginning with the enactment of this Act; and (2) each year afterwards, until duty-free treatment under this title is terminated. Sets forth assessments that the ITC shall make and factors to be considered in making those assessments. Directs the Secretary of State to prepare a study regarding the feasibility of establishing a Caribbean Trade Institute in New York City. Sets forth factors to be assessed in the study. Terminates duty-free treatment to beneficiary countries under this title after FY 1995. Title II: Tax Provisions - Amends the Internal Revenue Code to require excise taxes on rum imported into the United States to be paid to Puerto Rico and the U.S. Virgin Islands. Authorizes the Secretary of the Treasury to negotiate and conclude an agreement for the exchange of information with any beneficiary country. Requires such exchange to consist of such information as may be necessary to carry out and enforce the tax laws of both the United States and the beneficiary country. Provides that such agreements shall be treated as income conventions for purposes of disclosures of tax return information. Allows a tax deduction for attending a convention held in a beneficiary country, if such beneficiary country has a tax information agreement in effect with the United States.
United States · United States Congress · 27 April 1983
Declares that the provisions of the Trade Act of 1974 dealing with the President's authority to extend the waiver of requirements that nonmarket economy countries permit freedom of emigration in order to obtain most-favored nation-treatment shall not apply to Hungary and the People's Republic of China during the period between July 3, 1983 and July 2, 1988. Grants to Hungary and the People's Republic of China for that period: (1) most-favored-nation treatment; and (2) eligibility to participate in any U.S. program that extends credits or credit or investment guarantees. Declares that specified bilateral commercial agreements between the United States and Hungary and between the United States and the People's Republic of China shall be treated as having been renewed for that five year period.
United States · United States Congress · 21 April 1983
Foreign Language Assistance for National Security Act of 1983 - Directs the Secretary of Education to make grants to State educational agencies to fund model programs, designed and operated by local educational agencies, for the improvement and expansion of foreign language study for children aged five through 17 who reside within their school districts. Sets forth formulas for determining the amount of such grants based on State population. Sets forth provisions relating to the availability of such funds. Sets forth grant application requirements for State educational agencies, including provisions for periodic student proficiency evaluation. Requires ratable reduction of such grants when appropriations are insufficient. Directs the Secretary to make grants to State agencies to fund model foreign language programs designed and operated at community and junior colleges. Bases the amount of such grants on State population. Sets forth grant application requirements, including periodic student proficiency evaluation. Requires ratable reduction of such grants when appropriations are insufficient. Directs the Secretary to make grants to institutions of higher education to cover part of the costs of undergraduate foreign language instruction. Sets forth formulas to determine whether an institution is eligible for such grants, based on the percentage of its student body enrolled in qualified postsecondary language courses. Provides that to be eligible for such grants an institution must require that: (1) each entering student have successfully completed at least two years of secondary school foreign language instruction; or (2) each graduating student have earned two years postsecondary credit in a foreign language (or have demonstrated equivalent competence in a foreign language). Authorizes the Secretary to establish standards, including reporting requirements, for programs assisted by such grants. Sets forth formulas for determining the amounts of such grants, based on numbers of undergraduate students enrolled in such courses. Requires ratable reduction of such grants when appropriations are insufficient. Directs the Secretary to make grants to each institution of higher education, or consortia of such institutions, in each Federal region for summer intensive language training institutes for exceptional secondary school students. Bases the amount of each grant on the number of students (up to a limited number) enrolled in such institute. Sets forth application requirements for such grants. Directs the Secretary to encourage, to the extent possible, diversity in the languages taught in summer institutes. Bases awarding of such grants on the excellence of the proposed program, taking specified elements into consideration. Permits such grant funds to be used to cover costs associated with enrollment in an institute. Requires ratable reduction of such grants when appropriations are insufficient. Directs the Secretary to make grants to institutions of higher education, or consortia of such institutions, in each Federal region for summer language training institutes for the professional development of the proficiency of elementary and secondary school language teachers. Bases the amount of each grant on the number of students (up to a limited number) enrolled in such institute. Sets forth application requirements for such grants. Bases awarding of such grants on the excellence of the proposed program, taking specified elements into consideration. Permits such grant funds to be used to cover costs associated with enrollment in an institute. Requires ratable reduction of such grants when appropriations are insufficient. Directs the Secretary to make matching grants to institutions of higher education, or consortia of such institutions, to assist advanced foreign language students to develop their language skills and knowledge of foreign cultures and societies through study abroad. Allows such study abroad to be combined with an internship in an international business enterprise. Limits the amount of each grant to one-half the cost of providing such assistance. application requirements for such grants. Permits grant funds to be used to cover costs associated with enrollment in an institute. Requires ratable reduction of such grants when appropriations are insufficient. Prohibits any grant or contract under this Act except to such extent, or in such amounts, as may be provided in appropriation Acts. Authorizes appropriations for FY 1984 through 1986 to carry out grant programs under this Act.
United States · United States Congress · 21 April 1983
Authorizes the printing as a House document of the transcript of the proceedings of the Committee on Ways and Means incident to the presentation of a portrait of the Honorable Dan Rostenkowski to such Committee. Authorizes additional printing of such document setting aside a specified number for the use of the Committee.
United States · United States Congress · 19 April 1983
Amends the Tariff Act of 1930 to authorize appropriations for the International Trade Commission for FY 1984. Prohibits the Secretary of the Treasury from charging interest on the duties assessed on imported merchandise ten days after the entry of such merchandise into the United States. Amends the Customs Procedural Reform and Simplification Act of 1978 to authorize appropriations for the U.S. Customs Service for FY 1984. Prohibits the use of such appropriations for administrative expenses to pay U.S. Customs Service employees overtime pay in an amount that exceeds a specified sum. Amends the Trade Act of 1974 to authorize appropriations for the Office of the United States Trade Representative for FY 1984. Limits the amount that may be used for entertainment and representation expenses.
United States · United States Congress · 19 April 1983
Extends most favored nation treatment to Hungary beginning July 3, 1983, and ending July 2, 1988. Makes Hungary eligible to participate in any U.S. credit programs and renews for the effective term period the bilateral commercial agreement entered into between the United States and Hungary on March 17, 1978.
United States · United States Congress · 14 April 1983
Amends part A (General Provisions) of title XI of the Social Security Act to authorize any State having an approved plan under part A (Aid to Families With Dependent Children) of title IV of the Act to conduct one or more pilot projects to demonstrate the use of integrated service delivery systems for human services. Requires a State desiring to conduct a project to submit an application to the Secretary of Health and Human Services. Directs the Secretary to approve not less than four nor more than eight of the proposed projects. Directs the Secretary to pay to a State which has an approved project: (1) 90 percent of the first year's costs; (2) 80 percent of the second year's costs; and (3) 70 percent of the third year's costs. Authorizes appropriations.
United States · United States Congress · 14 April 1983
Directs the Secretary of the Treasury to study and report to specified congressional committees on the advisability of replacing only the Federal individual income tax or replacing both the Federal individual income tax and the Federal corporate income tax with a simplified income tax on gross income.
United States · United States Congress · 24 March 1983
United States Immigration Court Act of 1983 - Amends the Immigration and Nationality Act to establish a United States Immigration Court, consisting of a 70-judge trial and a six-judge appellate division. Sets forth jurisdictional provisions and appellate review procedures. Grants jurisdiction to the Court of Appeals for the Federal Circuit to review immigration matters such as deportation, exclusion and asylum. Provides for exclusion without hearing under specified circumstances. Permits any alien physically present in the United States or at a land border or port of entry to apply for asylum unless exclusion or deportation proceedings have been instituted. Prescribes conditions under which asylum shall be considered even where exclusion or deportation proceedings have been instituted. Provides for a public asylum hearing and requires aliens to be advised of right of counsel. Sets forth effective dates and transition procedures.
United States · United States Congress · 22 March 1983
Florida Frontier Rivers Conservation District Act of 1983 - Establishes the Florida Frontier Rivers Conservation District in Florida. Requires the Secretary of the Interior to request the Governor of Florida to establish a Florida Frontier Rivers Conservation District Management Steering Committee, which shall develop a comprehensive management plan for the District. Requires that such plan contain: (1) a resource assessment of the District; (2) a map delineating the boundaries of the District and the areas of natural, historical, recreational, aesthetic, scenic, cultural, agricultural, and ecological significance; (3) a land use capability map and a statement of land and water use policies for the District; (4) a program for coordinating Federal, State, and local policies and programs with respect to the District; (5) a public use program; (6) financial information; (7) a program for public and local government participation in the management of the District; (8) a program for State and local government implementation of the plan; and (9) a program to implement the Clean Water Act and the Safe Drinking Water Act with respect to the surface and ground waters of the District. Provides that Florida shall adopt and submit the plan to the Secretary for approval. Sets forth approval procedures. Requires the Secretary to submit the approved plan to Congress. Requires the Secretary to monitor the implementation of the plan. Requires the Secretary to provide technical and financial assistance to Florida for the purpose of developing and implementing the plan. Sets forth conditions for land acquisition by both the State and the Secretary. Requires Committee review of Federal assistance applications and proposals for direct Federal actions which involve housing, industrial park, highway, or sewage or waste treatment facility construction in the District and in Florida. Requires further review and approval or disapproval by the Secretary of such applications or proposals. Authorizes appropriations for assistance in development of the plan and for land acquisition.
United States · United States Congress · 21 March 1983
Amends the Omnibus Crime Control Act of 1970 to revise and increase the mandatory penalties for using or carrying a firearm during commission of a Federal felony. Redefines such offense as using a firearm to commit a felony over which the district courts have exclusive jurisdiction or carrying a firearm during such a felony involving violence. Deletes the requirement that the firearm be carried "unlawfully". Increases the additional penalty imposed for such offense to not less than five years' imprisonment for a first offense (currently, one to ten years) and ten years for a second or subsequent offense (currently, two to 25 years). Extends to first offenders the stipulations, currently applicable only to second offenders, that the court not suspend any sentence, grant probation, or impose concurrent sentences. Makes a first offender ineligible for parole for five years and a second or subsequent offender ineligible for ten years. Expresses the sense of Congress that the executive prosecute vigorously such offenses.
United States · United States Congress · 11 March 1983
Amends the Trade Act of 1974 to require the Secretary of Labor to certify certain groups of workers as eligible for trade adjustment assistance upon a determination that: (1) increased imports "contributed importantly to" (currently, substantially caused) worker separations and sales or production reductions; or (2) a significant number of workers of a firm have been or are in danger of total or partial separation due to the relocation of such firm to a foreign country or instrumentality. Makes changes in the qualifying requirement for adjustment assistance for workers. Directs the Secretary of Labor to approve job training assistance for workers adversely affected by imports. (Currently the Secretary is authorized to approve such training.) Directs the Secretary to pay a daily supplemental assistance benefit to any worker who begins approved job training after enactment of this Act and who is not eligible for trade adjustment allowances. Increases the maximum job search and relocation allowances to $800. Establishes an Adjustment Assistance Trust Fund in the Treasury. Authorizes appropriations to the Trust Fund, payable out of the general fund of the Treasury attributable to the collection of customs duties, to carry out provisions for adjustment assistance for workers. Extends adjustment assistance for workers and firms until September 30, 1985. Amends the Federal-State Extended Unemployment Compensation Act of 1970 to amend the definition of "suitable work" for a worker who would be eligible for a trade readjustment allowance if the worker were not eligible for extended compensation.
United States · United States Congress · 9 March 1983
Savings Incentive Act of 1983 - Amends the Internal Revenue Code to allow nondeductible excess contributions to individual retirement accounts and individual retirement annuities up to a specified amount. Permits withdrawals from such accounts or annuities up to $10,000 without tax penalty, in order to purchase a first home or finance the higher or vocational education of a dependent child.
United States · United States Congress · 7 March 1983
Skilled Enlisted Reserve Training Act - Directs the Secretary of each military department to establish a skilled enlisted reserve training program to obtain adequate numbers of enlisted members with critical technical skills. Permits each Secretary to enter into agreements with a qualified person under which the Secretary agrees to provide educational assistance in a technical field in exchange for that person's agreement to perform either three or more years of active or six or more years of reserve service in the armed forces. Permits the Secretary to pay up to 100 percent of educational expenses and a monthly stipend. Sets forth eligibility requirements. Requires accepted members to complete basic training before beginning technical training. Sets forth the penalties for noncompletion of training, including possible reimbursement of educational assistance. Requires the Secretary concerned to approve the courses and educational institution before entering an agreement with a member. Permits the Secretary to provide assistance to educational institutions providing courses of training. Permits the Secretary to detail members for instructional and administrative duties at such institutions. Directs the President to make an annual report to Congress concerning such program. Authorizes appropriations.
United States · United States Congress · 2 March 1983
Prohibits the shipment in interstate or foreign commerce of steel jaw leghold traps and articles of fur from animals that were caught in such traps. Sets forth penalties for violations of this Act.
United States · United States Congress · 2 March 1983
Comprehensive Smoking Prevention Education Act - Amends the Public Health Service Act to direct the Secretary of Health and Human Services to inform the public of the health hazards of cigarettes through research, demonstration, and educational activities. Establishes an Interagency Committee on Smoking and Health to coordinate such Federal and private activities. Requires the Secretary to report to Congress biennially (with the first report due by January 1, 1984). Amends the Federal Cigarette Labeling and Advertising Act to require cigarette packages to carry one of three specified label warnings on a rotating basis. Includes exports under such requirements. Makes it unlawful to advertise cigarettes without one of three specified warnings. Makes it unlawful to manufacture, import, or package cigarettes commercially without disclosing tar, nicotine, and carbon monoxide levels on the package. Requires the Secretary to test such levels at least once a year. Makes it unlawful to manufacture, import, or package cigarettes commercially without first filing with the Secretary a list of chemical additives (types and amounts). Requires the Secretary to report at least annually to Congress regarding cigarette additives and their health hazards. Increases the fine for violation of such Act from $10,000 to $100,000.
United States · United States Congress · 2 March 1983
Elementary School Guidance and Counseling Incentive Act - Amends the Elementary and Secondary Education Act of 1965 to authorize appropriations: (1) for FY 1984 through 1988 for comprehensive elementary school guidance and counseling programs, supplemental grants to States for such programs and research and demonstration programs; (2) through FY 1988 for employment of one new and/or additional elementary guidance counselor per school district, evaluation of programs, and in-service counselor training; and (3) for teacher and counselor centers. Provides formulas, based on the population of elementary school children, for determining allotments to States for such programs. Directs the Assistant Secretary of Elementary/Secondary Education to administer State allotments and State plans through the Office of Guidance and Counseling of the Department of Education. Requires that each State, to be eligible for such allotments, submit to the Assistant Secretary a State plan for providing comprehensive elementary school guidance and counseling programs for a five-year period, with necessary annual revisions, which meets such criteria as the Assistant Secretary may by regulation prescribe. Sets forth required provisions of such plans and programs. Provides for appeal by a State of a final action of the Assistant Secretary to a circuit court of appeals. Authorizes the Assistant Secretary, through the Office of Guidance and Counseling, to make supplemental grants to States with approved plans for distribution to local educational agencies and for support of State agency leadership activities on the basis of statewide needs and priorities in elementary school guidance and counseling. Sets forth approved uses of such grants. Directs the Assistant Secretary to carry out a research and demonstration program relating to elementary and secondary school guidance and counseling. Directs the Assistant Secretary to make an annual evaluation report to the appropriate congressional committees. Amends the Higher Education Act of 1965 to include training for counselors under the teacher centers program. Provides for a program of in-service training for elementary school guidance counselors. Requires the designation of professionally trained counselors: (1) at the Federal level, to provide information on, and to administer, such programs; and (2) at the State, local school district, and intermediate administrative unit levels, to supervise such programs.
United States · United States Congress · 24 February 1983
Industrial Development Bond Limitation Act of 1983 - Amends the Internal Revenue Code to decrease the cost recovery deductions for property financed with tax-exempt (interest excluded from gross income) industrial development bonds by increasing the number of years over which the taxpayer may recover the costs of the property. Extends the recovery period for 15-year real property to 25 years. Provides an exception for any recovery property which is placed in service in connection with projects for residential rental property financed by the proceeds of tax-exempt industrial development bonds. Denies the tax exemption to certain bonds if a significant portion of the proceeds of the issue are to be invested in deposits or accounts in a federally-insured financial institution. Exempts from this rule: (1) proceeds of the issue invested for an initial temporary period until such proceeds are needed; (2) investments related to debt service; or (3) investments of a reserve which meet the requirements of the arbitrage bond rules. Provides that the exemption for small issue industrial development bonds will not apply if the principal uses of any facility being financed with such issue is a large business (capital expenditures of over $20,000,000 during a three year period). Prohibits the financing of land with small issue industrial development bonds.
United States · United States Congress · 23 February 1983
Amends the Internal Revenue Code to provide that the fact that a motor vehicle operating agreement contains a terminal rental adjustment clause shall not be taken into account in determining whether such agreement is a lease. Defines "motor vehicle operating agreement" to mean any agreement with respect to a motor vehicle under which the lessor (1) is personally liable for the repayment of, or (2) has pledged property, other than property subject to the agreement or property directly or indirectly financed by indebtedness secured by property subject to the agreement, as security for, all amounts borrowed to finance the acquisition of property subject to the agreement. Defines "terminal rental adjustment clause" to mean a provision of an agreement which permits or requires the rental price to be adjusted upward or downward by reference to the amount realized by the lessor under the agreement upon sale or other disposition of such property.
![Official portrait of Rep. Gibbons, Sam [D-FL-11]](https://www.congress.gov/img/member/g000153_200.jpg)