United States · United States Congress · 28 June 1984
Expresses the sense of the Congress that in light of the Helsinki Final Act of the Conference on Security and Cooperation in Europe and other specified human rights agreements, the Soviet Union should: (1) provide the signatories of the Helsinki Final Act with information on the whereabouts, health, and legal status of Andrei Sakharov and Yelena Bonner; (2) void all charges against Yelena Bonner and issue her an exit visa in order to obtain medical care outside of the Soviet Union; and (3) allow them to live in the country of their choice. Urges the President to: (1) protest the Soviet Government's continued refusal to provide such information and to issue Yelena Bonner an exits visa; and (2) call upon all other signatory nations of the Helsinki Final Act to join in such protests.
United States · United States Congress · 21 June 1984
Requires the Secretary of the Interior to establish the Jimmy Carter National Historic Site in Georgia. Specifies those properties which the Secretary is authorized to acquire for the establishment of such site. Authorizes appropriations.
United States · United States Congress · 14 June 1984
Carl Vinson Institute of Government Assistance Act - Authorizes the Secretary of Education to make a grant to the State of Georgia to renovate the physical facilities of the former Lucy Cobb Institute for Girls in Athens, Georgia, to provide a central home for the Carl Vinson Institute of Government of the University of Georgia. Authorizes appropriations for such purpose for fiscal years beginning after September 30, 1984.
United States · United States Congress · 12 June 1984
Requires the Administrator of the Office of Juvenile Justice and Delinquency Prevention in the Department of Justice (Administrator) to make grants to States for the purpose of establishing and operating Missing Children Information Clearinghouses. Sets forth a formula for the award of grants based on a State's population of individuals age 17 and younger. Limits the grants to 50 percent of the costs of establishing and operating the Clearinghouse. Requires any State Clearinghouse to: (1) work in conjunction with the National Crime Information Center; (2) educate parents, children, and community agencies; (3) provide public information to assist in locating missing children; (4) publish a directory of organizations that provide assistance in locating missing children; (5) establish an in-State toll-free line for reporting missing children; (6) work with other public and private organizations; and (7) work with the National Center for Missing and Exploited Children. Allows the Administrator to prescribe rules necessary to carry out this Act. Grants the Comptroller General of the United States access to any books, documents, records of any State receiving assistance for the purpose of audit. Authorizes appropriations.
United States · United States Congress · 12 June 1984
Textile Employment and Fair Trade Act of 1984 - Directs the President to limit the total quantity of textile imports during each of calendar years 1984 through 1988. Directs the Secretary of Commerce to establish and administer an import licensing system for administration of this Act. Directs the Commissioner of Customs to enforce the import limitations and the import licensing system.
United States · United States Congress · 6 June 1984
Sunshine Resolution of 1984 - Amends Rule XXVIII of the Rules of the House of Representatives to provide that, after the approval of any matter, House conferees shall be entitled to three days in which to file supplemental, minority, or additional views. Establishes Rule LI which requires the Speaker of the House to provide for printing of the floor schedule in the Congressional Record at least two legislative days in advance. Amends Rule XXVII to require the printing in the Record of the names of Members who have signed, or withdrawn a signature to, a motion to discharge a committee from consideration of a bill or resolution, whenever 100 Members have signed such a motion. Amends Rule I to require the broadcasting system to include frequent, wide-angle visual coverage of the chamber when the House is in session. Amends Rule X to provide for the compilation of an oversight agenda resolution. Requires the House to complete action on such resolution within 100 days after the Congress convenes. Amends Rule XI to prohibit proxy voting in committees. Establishes Rule LII which requires the body of the Congressional Record for the House to contain an accurate and verbatim account of remarks actually delivered on the floor. Limits extension and revision of remarks delivered on the floor to the correction of grammatical and typographical errors. Authorizes Members, by unanimous consent, to make insertions of remarks not actually delivered on the floor and requires such insertions to be clearly distinguished from verbatim remarks. Amends Rule X to require committee ratios to reflect the majority to minority party ratio in the House.
United States · United States Congress · 6 June 1984
Designates as Andrei Sakharov Avenue the portion of 16th Street, Northwest, in the District of Columbia, between L and M Streets, and the portion of any street in any other city in the United States on which is located a consular office or mission of the Union of Soviet Socialist Republics.
United States · United States Congress · 23 May 1984
Youth Employment Opportunity Wage Act of 1984 - Amends the Fair Labor Standards Act of 1938 to authorize employers to pay employees under 20 years of age 75 percent of the minimum wage rate between May and September of each year. Exempts such employees from special certificate requirements. Restricts such authorization to: (1) hours worked by eligible employees in compliance with applicable child labor laws; and (2) youth employed after May 1 of each year. Prohibits the removal of employees ineligible for the subminimum wage rate in order to replace them with employees who are eligible. Makes technical and conforming amendments to the Job Training Partnership Act. Terminates the minimum wage rate exception after September 30, 1987. Directs the Secretary of Labor to monitor the implementation of this Act and to report to the Congress concerning the employment effects of this Act.
United States · United States Congress · 10 May 1984
Textile Fiber and Wool Products Identification Improvement Act - Amends the Textile Fiber Products Identification Act and the Wool Products Labeling Act of 1939 to require a textile fiber or wool product to be so labeled if it has been processed or manufactured in the United States. Requires the product, as well as the package in which it is contained, to be labeled as to country of origin. Provides that such requirement shall not be construed as requiring such labeling on each hosiery product contained in a package as long as such package is labeled. Requires catalog sales descriptions and other advertisements for textile and wool products to contain country of origin information. Requires that the identification label on imported textile fiber or wool products be affixed to the most conspicuous place on the inner side of the product.
United States · United States Congress · 10 May 1984
Expresses the sense of the Congress that the President should support the efforts of the Catholic Bishops of Nicaragua to bring about a national reconciliation between the struggling factions in that country in order to establish democratic harmony.
United States · United States Congress · 8 May 1984
Authorizes the Eleventh Airborne Division Association to establish a memorial on Federal land located in the District of Columbia or its environs to honor the Eleventh Airborne Division, United States Army. Directs the Secretary of the Interior to select, with the approval of the National Commission of Fine Arts and the National Capital Planning Association, a suitable site on public grounds for such memorial. Subjects the design and any plans for the memorial to the approval of the Secretary, the National Commission of Fine Arts, and the National Capital Planning Commission. Terminates the authority under this Act five years after enactment unless the site preparation has begun and it has been determined that funds are available to complete the memorial. Provides that the United States shall not be charged with any expenses associated with the establishment of the memorial. Directs the Secretary to maintain the memorial.
United States · United States Congress · 8 May 1984
Expresses the sense of the Congress that each State should establish a clearinghouse, to work in conjunction with the National Center for Missing and Exploited Children, to provide information on missing children within the State. Declares that each clearinghouse should: (1) provide a centralized file for statewide exchange of information; (2) cooperate with State law enforcement agencies; (3) work as a liaison between public and private organizations; (4) provide a toll-free in- State telephone line to allow persons to report missing children; (5) provide a directory of State resources; (6) publish monthly bulletins; (7) distribute emergency flyers; and (8) train individuals in the operation of the clearinghouse.
United States · United States Congress · 3 May 1984
Crime Control Act of 1984 - Title I: Bail - Bail Reform Act of 1984 - Repeals the Bail Reform Act of 1966 and sets forth new bail procedures. Retains execution of a money bond as a condition for pretrial release. Authorizes a judicial officer to consider the safety of any person or the community when making a pretrial release determination. Establishes as a mandatory release condition that the person not commit a Federal, State, or local crime during release. Expands the discretionary release conditions to include that the defendant: (1) maintain employment or an educational program; (2) avoid contact with an alleged victim or potential witness; (3) report to a law enforcement or pretrial service agency; (4) comply with a curfew; (5) refrain from possessing a firearm or using alcohol or narcotic drugs; (6) undergo medical treatment; (7) agree to forfeit designated property, including money, upon failure to appear; and (8) return to custody at specified hours. Prohibits a judicial officer from imposing financial conditions that result in the pretrial detention of a person. Authorizes a judicial officer to order detention for up to ten days: (1) if a person who is presently on pretrial release for a felony under Federal, State, or local law or on probation or parole or release pending sentencing or appeal for any offense, upon a determination that such person may flee or pose a danger to any person or the community; or (2) if such person is not a U.S. citizen. Requires that a detention hearing be held upon motion of the attorney for the Government or upon the judge's own motion in any case involving: (1) a crime of violence; (2) any offense punishable by life imprisonment or death; (3) a narcotics offense punishable by at least ten years' imprisonment; (4) a serious risk of flight or obstruction of justice; or (5) any felony committed after the person has been convicted of two or more offenses for which a hearing is mandated. Authorizes a judicial officer after such a hearing to order the pretrial detention of a person upon finding that no condition will reasonably assure such person's appearance and the safety of any other person and the community. Enumerates additional factors to be considered by the judicial officer in making a release determination, including the defendant's past conduct, history of drug or alcohol abuse, criminal history, and the nature and seriousness of the danger to the community or any person. Requires the detention of a person who has appealed his conviction unless the judicial officer finds by clear and convincing evidence that: (1) such person is not likely to flee or pose a danger to another person or property; and (2) the appeal raises a substantial question of law or fact. Requires the detention of a person awaiting sentencing unless the officer finds by clear and convincing evidence that the person is not likely to flee or pose a danger to any other person or the community. Authorizes a U.S. attorney to appeal a release order. Allows a defendant to file a motion for amendment of a condition of release. Makes a person guilty of an offense for failing to appear after having been released. Provides increased penalties for persons charged with more serious offenses. Makes it an affirmative defense to such crime that uncontrollable circumstances prevented the person from appearing. Establishes mandatory additional penalties for commission of an offense while on pretrial release. Subjects a person who has been conditionally released and violates a condition of release to revocation of release and prosecution for contempt of court. Authorizes a surety to arrest a person charged with an offense who is released upon execution of an appearance bond with such surety. Requires such person to be delivered promptly to a judicial officer for a revocation determination. Grants new authority to law enforcement officers to arrest a person who violates pretrial release conditions. Title II: Limitation of the Exclusionary Rule - Exclusionary Rule Limitation Act of 1984 - Amends the Federal criminal code to provide that evidence obtained by a search or seizure shall not be excluded in a Federal proceeding if the seizure was undertaken in a reasonable good faith belief in its conformity with the fourth amendment to the Constitution. Provides that evidence obtained in accordance with a warrant is prima facie evidence of good faith, absent intentional and material misrepresentation. Title III: Reform of Federal Intervention in State Proceedings - Reform of Federal Intervention in State Proceedings Act of 1984 - Conditions consideration of a habeas corpus claim by a State prisoner on a showing of actual prejudice resulting from the Federal right violated and a showing that: (1) State action precluded assertion of the right; (2) the Federal right did not previously exist; or (3) the factual basis of the claim could not have been discovered by reasonable diligence. Establishes a one-year statute of limitations for habeas corpus actions brought by State prisoners. Vests authority to issue certificates for probable cause for appeal or habeas corpus orders exclusively in the courts of appeals. Permits denial on the merits of habeas corpus writs notwithstanding the failure to exhaust State remedies. Prohibits the granting of a habeas corpus writ with respect to any claim which has been fully and fairly adjudicated in State proceedings. Title IV: Reinstitution of Capital Punishment - Establishes procedures for imposition of the death penalty in certain homicide, treason and espionage cases.
United States · United States Congress · 2 May 1984
Sex Discrimination in the United States Code Reform Act of 1983 - Title I: Armed Forces, Soldiers' Home, Coast Guard, Lighthouse Service, and Merchant Marine - Amends Federal laws dealing with the Army, the Navy, the Air Force, and the Coast Guard to eliminate gender-based distinctions. Title II: Elimination of Gender-Based Distinctions Under the Social Security Act and the Railroad Retirement Act - Eliminates gender-based distinctions in the social security and railroad retirement programs. Title III: Amendments to United States Code - Amends the Immigration and Nationality Act, the Walsh-Healey Act, the Child Nutrition Act of 1966, the Federal criminal code and other Acts (dealing with Indian affairs, transportation, public lands, Saint Elizabeth's Hospital, contract law, the U.S. Coast Guard, the National Oceanic and Atmospheric Administration, longshoremen and harbor workers, conservation programs, internee benefits, and the spouses of former presidents, among other subjects) to eliminate gender-based distinctions. Title IV: Effective Date - Sets forth the effective date for the provisions of this Act.
United States · United States Congress · 26 April 1984
Fair and Simple Tax Act of 1984 - Title I: Reduction of Individual and Corporate Tax Rates - Subtitle A: Reduction of Rates - Amends the Internal Revenue Code to revise individual tax rates. Imposes a tax rate of 25 percent on the taxable income of every individual. Imposes a tax rate of 15 percent on corporate income which does not exceed $50,000 and a tax rate of 30 percent on corporate income exceeding $50,000. Subtitle B: Increase in Amount of Personal Exemption and Zero Bracket Amount - Increases the amount of the personal exemption to $2,000. Increases the "zero bracket amount" to $2,700 for single taxpayers and $3,500 for a joint return or surviving spouse. Provides for an annual adjustment in the "zero bracket amount" by a cost-of-living adjustment based on the Consumer Price Index. Subtitle C: Employment Income Exclusion Established - Allows an individual taxpayer to exclude 20 percent of the amount received during the taxable year by such individual as employment income. Provides that the exclusion is phased out when the individual's wages and salaries exceed the Federal Insurance Contributions Act maximum wage base for the calendar year. Excludes all of an individual's employment income where the employment income for the taxable year is $10,000 or less ($20,000 or less in the case of a joint return). Subtitle D: Repeals Related to Reduction in Rates - Repeals provisions relating to: (1) tax tables for individuals; (2) personal service corporations; (3) special averaging rules for lump-sum distributions; (4) accumulated corporate surplus; (5) personal holding companies; (6) income averaging; and (7) graduated corporate tax rates. Applies the trust throwback rules only to amounts distributed from a foreign trust. Title II: Base Broadening - Subtitle A: Credits - Repeals the general tax credit, the investment tax credit, and the income tax credits relating to: (1) the elderly and the permanently and totally disabled; (2) investments in certain depreciable property; (3) work incentive expenses; (4) contributions to candidates for public office; (5) home purchases; (6) expenses for household and dependent care services necessary for gainful employment; (7) employment of certain new employees; (8) residential energy credit; (9) producing fuel from a nonconventional source; (10) alcohol used as fuel; (11) research activities; (12) employee stock ownership credit; and (13) clinical testing for certain drugs. Subtitle B: Exclusions - Repeals the tax exclusion for: (1) compensation for injuries or sickness; (2) amounts received under accident and health plans; (3) partial exclusion of dividends received by individuals; (4) amounts received under qualified group legal service plans; (5) qualified transportation furnished by an employer; (6) dividend reinvestment in public utilities; (7) partial exclusion of interest as in effect in 1985; and (8) payments to encourage exploration, development, and mining for defense purposes. Reduces the maximum amount of the earned income credit from $5,000 to $4,000. Treats as taxable income: (1) unemployment compensation; (2) the annual increase in the cash surrender value of life insurance policies; and (3) interest on industrial development bonds and mortgage subsidy bonds. Provides that the transfer of a corporation's stock in satisfaction of indebtedness will be treated as having satisfied the indebtedness with money equal to the fair market value of the stock. Provides a limited exclusion from income for scholarships and fellowships. Amends the Merchant Marine Act to repeal the tax exemption for deposits into, and withdrawals from, a capital construction fund. Subtitle C: Deductions - Repeals the tax deductions for: (1) the additional exemption for the elderly and the blind; (2) unused investment credits; (3) two-earner married couples; and (4) adoption expenses. Provides that the deduction for losses shall be limited to capital losses. Increases the floor on the deduction for medical and dental expenses from five to 10 percent. Subtitle D: Adjustment to Basis; Changes in Certain Special Capital Gains Treatment Provisions - Allows an inflation adjustment, based on the gross national product deflator, to the adjusted basis of capital assets which have been held for more than one year at the time of sale or exchange solely for the purpose of determining gain or loss on such assets. Excludes from such treatment: (1) creditor's interest; (2) options; (3) net lease property in the case of the lessor; (4) preferred stock with fixed dividends; and (5) stock in small business corporations and certain foreign corporations. Allows the Secretary of the Treasury to disallow all or part of an adjustment where there was a transfer to increase the inflation adjustment or depreciation allowance. Reduces the alternative tax rate for corporations from 28 to 20 percent. Repeals the deduction for individuals for capital gains. Repeals the limitation on the deduction of capital losses by individuals. Permits the carryover of the excess of capital losses over gross income by individuals. Applies the rules for capital gains and losses only to corporations relating to: (1) the sale of land with an unharvested crop; (2) the disposal of coal or domestic iron ore; (3) the gain or loss in the case of timber, coal, or domestic iron ore; (4) the distribution of property; (5) collapsible partnerships; (6) property used in the trade or business and involuntary conversions; (7) the sale or exchange of patents; (8) amortization in excess of depreciation; (9) gain from the sale of depreciable property between certain related taxpayers; (10) gain from dispositions of certain depreciable property; (11) gain on foreign investment company stock; (12) an election by foreign investment companies to distribute income currently; (13) gain from certain sales or exchanges of stock in certain foreign corporations; (14) gain from certain sales or exchanges of patents, etc., to foreign corporations; (15) gain from disposition of certain depreciable realty; (16) gain from disposition of property used in farming where farm losses offset nonfarm income; (17) gain from disposition of farm land; (18) gain from disposition of interest in oil, gas, or geothermal property; and (19) gain from disposition of property acquired with certain cost-sharing payments. Provides a transition period of ten years beginning January 1, 1985, in which a taxpayer may elect to not apply the inflation adjustment to the basis of capital assets for purposes of determining capital gain or loss. Provides that when such election is made, 25 percent of any gain from the sale or disposition of such asset shall be excludible from gross income, or 25 percent of any loss shall not be deductible. Title III: Capital Cost Recovery - Subtitle A: Simplified Cost Recovery System for Depletable Property - Allows individuals and corporations a depletion deduction for qualified depletable property equal to an applicable percentage determined by the cost recovery tables for cost recovery property. Requires qualified depletable property be assigned to one class of recovery property. Uses the anticipated productive life of such depletable property, rather than the present class life, for making the assignment. Assigns oil, gas wells, or wells drilled for any geothermal deposit to the class of three year property. Provides that these rules shall not deny any deduction allowable for loss sustained by reason of the abandonment of a nonproductive well or mine. Subtitle B: Other Changes - Repeals the income tax deductions for: (1) research and experimental expenditures; (2) soil and water conservation expenditures; (3) depreciation or amortization of improvements made by a lessee on a lessor's property; (4) expenditures by farmers for clearing land; (5) amortization of reforestation expenditures; (6) start-up expenditures; (7) intangible drilling and development costs in the case of oil and gas wells and geothermal wells; (8) percentage depletion; (9) development expenditures; and (10) deduction and recapture of certain mining exploration expenditures. Allows a ten year period for the amortization of construction period interest and taxes. Allows a deduction for circulation expenses for a newspaper, magazine, or other periodical ratably over a five-year period. Excludes amounts chargable to a capital account from such treatment. Title IV: Miscellaneous Provisions - Subtitle A: Foreign Income - Repeals the domestic international sales corporations (DISC) provisions for taxable years beginning after December 31, 1984. Subtitle B: Other Miscellaneous Provisions - Requires farmers to compute their taxable income using the accrual method of accounting with the capitalization of preproduction expenses. Exempts taxpayers who do not have gross receipts of $1,000,000. Requires farming syndicates to use the accrual method of accounting without regard to gross receipts. Requires the recognition of the gain or loss on distributions of property by corporations. Eliminates the special bad debt reserves of financial institutions. Title V: Effective Dates - Sets forth the effective dates of the provisions of this Act.
United States · United States Congress · 12 April 1984
Federal Reserve Reform Act of 1984 - Amends the Federal Reserve Act to place the Secretary of the Treasury on the Federal Open Market Committee. Changes the term of office of the Chairman of the Board of Governors of the Federal Reserve System from four years to the period ending on January 31 of the first calendar year beginning after the calendar year during which the term of the President who appointed the Chairman is scheduled to expire. Provides that in the event of the absence or unavailability of the chairman, the vice chairman (or in the vice chairman's absence another member of the Board) may be designated acting chairman. Provides that the vice chairman shall perform the duties of the chairman until a successor is appointed in the event of the chairman's death or resignation. Provides that in the case of the death or resignation of the chairman and the vice chairman or a vacancy in both offices, the member of the Board with the most years of service shall perform the duties of the chairman until a successor is appointed. Changes from 14 years to seven years the term of office of members of the Federal Reserve Board. Requires each change, of any nature whatsoever, in the intermediate targets for monetary policy that is adopted by the Federal Open Market Committee to be disclosed to the public on the date of adoption. Defines "intermediate targets" as any policy objectives regarding monetary aggregates, credit aggregates, prices, interest rates, or bank reserves.
United States · United States Congress · 12 April 1984
Interstate Banking Act of 1984 - Amends specified Federal banking laws to: (1) permit a bank to operate out-of-State if the foreign State's statutory law specifically grants such authority; and (2) provide that in considering bank acquisitions, mergers, or reorganizations effect shall be given to any State laws authorizing such activities by out-of-State banks.
United States · United States Congress · 12 April 1984
Balanced Monetary Policy and Price Stability Act of 1984 - Amends the Federal Reserve Act to make it the policy of the Federal Open Market Committee to maintain low interest rates and stable exchange rates, and to encourage strong economic growth, to the extent that such policy is consistent with long-term price stability. Requires the Chairman of the Board of Governors of the Federal Reserve System and the Secretary of the Treasury to develop a price index to assist the Committee in establishing intermediate targets for the conduct of monetary policy. Requires the Chairman and the Secretary to establish a target range for such price index which will not result in a decline in the general level of prices. Requires the Committee, if the price index rises above such target range, to restrict the availability of bank reserves, or raise their cost, or both, and if the index falls below the target to increase the availability of bank reserves, or reduce their cost, or both. Permits a new target range to be set after a declaration of the existence of extraordinary circumstances by the Chairman and the Secretary. Repeals the requirements of such Act concerning the targeting of monetary aggregates. Directs the Secretary to seek the establishment of an international advisory task force, and ultimately an international monetary conference, consisting of representatives of the major industrial nations. Declares the purposes of such task force and conference to be: (1) the improvement of price stability throughout the world; (2) the improvement of the stability of currency exchange rates; and (3) the improvement of the prospects for liberal trade and strong noninflationary economic growth.
United States · United States Congress · 12 April 1984
Redesignates the Office of Under Secretary of Health and Human Services in the Department of Health and Human Services as the Office of the Deputy Secretary of Health and Human Services. Establishes in such Department the Offices of: (1) Under Secretary for Health; and (2) Under Secretary for Human Services. Makes the Under Secretary for Health responsible for the Public Health Service, the Health Care Financing Administration, and the Office of Assistant Secretary for Health. Makes the Under Secretary for Human Services responsible for the Social Security Administration, the Office of Human Development Services, and the Office of Community Services.
United States · United States Congress · 12 April 1984
Expresses the sense of the House of Representatives that the President should establish a National Commission on Federal Spending Reform to study the growth in Federal spending and to determine ways to bring the growth under control. Requires such Commission to transmit a report to the 99th Congress, when it convenes, and to the President containing the Commission's findings and conclusions along with recommendations for legislative action.
United States · United States Congress · 12 April 1984
States that the Congress: (1) condemns Iraq for its use of chemical weapons; (2) condemns Iran for its violations of the human rights of its citizens in attacks against Iraq; (3) deplores the use of chemical weapons; (4) encourages the United Nations and other parties to continue investigations of suspected uses of chemical weapons; and (5) calls for continued and increased efforts at the Conference on Disarmament to negotiate a verifiable ban on such weapons.
United States · United States Congress · 11 April 1984
Requires the Administrator of the Federal Aviation Administration to promulgate final rules not later than December 31, 1985, prescribing standards with respect to fire safety on aircraft, including: (1) the installation of smoke detectors and fire extinguishers in lavatories; (2) fire containment and extinguishing capabilities in cargo compartments; and (3) safety appliances for crew members.
United States · United States Congress · 11 April 1984
Ten Percent Flat Tax Rate Act - Title I: Ten Percent Tax Rate For All Individuals And Unincorporated Associations - Amends the Internal Revenue Code to impose a flat rate tax of ten percent on the adjusted gross income of individuals and unincorporated associations. Defines "unincorporated association" as any taxable entity which is not incorporated pursuant to the laws of any State, the United States, or any foreign nation. Repeals the income tax credits for: (1) the elderly; (2) contributions to candidates for public office; (3) the purchase of a new principal residence; (4) dependent care expenses; (5) earned income; and (6) residential energy conservation expenses. Repeals the alternative minimum tax for taxpayers other than corporations. Provides that specified income tax credits shall not be available to individuals and unincorporated associations. Excludes from the gross income of individuals or unincorporated associations: (1) alimony and separate maintenance payments; (2) scholarship payments and fellowship grants; (3) social security payments; (4) excess social security tax payments; (5) payments received for disability; (6) payments received pursuant to the Railroad Retirement Act; (7) certain civil service retirement benefits; and (8) interest payments received on State and municipal bonds. Defines "adjusted gross income" in the case of an individual or unincorporated association as gross income minus: (1) trade or business deductions; (2) trade and business deductions of employees; and (3) expenses relating to income production. Disallows certain exclusions from the gross income of individuals and unincorporated associations, including exclusions for: (1) certain death payments; (2) gifts and inheritances; (3) injury or sickness compensation; (4) employer contributions to accident and health plans; (5) partial dividends; (6) contributions to corporation capital; and (7) dependent care assistance. Allows deductions from the adjusted gross income of individuals for personal exemptions. Sets the amounts of such exemptions at: (1) $2,000 for the taxpayer and spouse; and (2) $2,000 for each dependent of the taxpayer. Provides for cost-of-living adjustments for such amounts. Disallows all itemized deductions for individuals and unincorporated associations except those for interest, taxes, charitable contributions, and certain retirement savings. Repeals the income tax deductions for: (1) medical and dental expenses; (2) alimony payments; (3) taxes, interest, and business depreciation by cooperative housing tenant-stockholders; (4) two-earner married couples; and (5) adoption expenses. Imposes a flat rate tax of ten percent on the gross income of estates and trusts. Repeals special rules, income tax deductions, and income tax credits applicable to estates and trusts. Revises rules for determining the income tax of a partner to provide that each partner shall take into account separately his or her distributive share of the partnership's: (1) gains and losses; (2) taxes; and (3) taxable income or loss. Provides that the foreign tax credit shall not apply to unincorporated associations. Repeals the estate tax. Title II: Tax Amnesty - Provides for a one-time amnesty from criminal and civil tax penalties for taxpayers who: (1) file a written statement with specified information concerning any underpayment of tax; (2) pay the amount of such underpayment when filing the statement; and (3) within 30 days of notification of the amount of interest payable on any tax delinquent amount, pays the full amount of such interest or delinquency. Permits installment payments of tax due in certain cases. Disallows an amnesty period for taxpayers against whom a tax deficiency has already been assessed, who have committed fraud in seeking amnesty, or against whom a criminal investigation is pending. Establishes a special fund in the Treasury for taxes recovered under such amnesty program. Requires that revenues from such fund be used to offset possible revenue losses.
United States · United States Congress · 9 April 1984
Authorizes the National Committee of American Airmen Rescued by General Mihailovich to establish a monument to General Draza Mihailovich in the District of Columbia, or its environs, in recognition of the role he played saving the lives of more than 500 U.S. airmen in Yugoslavia during World War II. Directs the Secretary of the Interior to select, with the approval of the National Commission of Fine Arts and the National Capital Planning Commission, a suitable site on public grounds for such memorial. Subjects the design and any plans for the memorial to the approval of the Secretary, the National Commission of Fine Arts, and the National Capital Planning Commission. Declares that no moneys belonging to the United States or the District of Columbia shall be expended for the establishment of such memorial. Directs the Secretary to permit groundbreaking for construction of the monument only after determining that sufficient funds are available for completion of the monument. Directs that the maintenance and care of the monument shall be the responsibility of the National Committee of American Airmen Rescued by General Mihailovich.
United States · United States Congress · 5 April 1984
Authorizes the President to: (1) enter into a trade agreement with Israel providing for the continuance of existing duty-free treatment of and the elimination of existing duties and other import restrictions on products of Israel; and (2) proclaim such continuances and modifications of tariff treatment of and import restrictions on such articles as necessary to carry out the trade agreement.
United States · United States Congress · 4 April 1984
Expresses the sense of the House of Representatives that no U.S. taxpayers' funds should be expended or transferred to aid Argentina or Third World nations with outstanding debts without congressional approval.
United States · United States Congress · 26 March 1984
Declares that it is the sense of the House of Representatives to urge the various House committees to apply an across-the-board budget-freeze approach to their formulation of the FY 1985 budget.
United States · United States Congress · 6 March 1984
Directs the Secretary of Transportation to provide grants to LIFE International to pay up to 75 percent of the costs of retrofitting and operating specified vessels transferred to the organization. Authorizes appropriations to the Maritime Administration for FY 1985 through 1987 for such grants.
![Official portrait of Rep. Gingrich, Newt [R-GA-6]](https://www.congress.gov/img/member/g000225_200.jpg)