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Official portrait of Rep. Hatcher, Charles [D-GA-2]

Rep. Hatcher, Charles [D-GA-2]

United States · Official source

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1,550 records where Rep. Hatcher, Charles [D-GA-2] is listed as a sponsor, author, or other actor. Search with topics and years

Bill· HRH.R. 1313 (100th)open

Omnibus Taxpayers' Bill of Rights Act

United States · United States Congress · 26 February 1987

Omnibus Taxpayers' Bill of Rights Act - Requires the Secretary of the Treasury (Secretary) to prepare a statement setting forth in nontechnical terms: (1) the rights and obligations of a taxpayer and of the Internal Revenue Service (IRS) during a tax audit; (2) the procedures by which a taxpayer may appeal adverse decisions, prosecute refund claims, and file complaints; and (3) the procedures that the IRS may use in enforcing revenue laws. Directs the Secretary to transmit drafts of such statement to specified congressional committees and to distribute the final statement to all taxpayers with tax forms sent by the IRS. Amends the Inspector General Act of 1978 and other Federal law to establish within the Department of the Treasury (Department) an Office of Inspector General (Inspector). Transfers to such Office the existing audit and investigation units of the Department. Prohibits the Inspector from reviewing: (1) monetary, fiscal, and tax policy; and (2) the exercise of legal judgment in the investigation and litigation of cases. Authorizes the Secretary to: (1) withhold from the Inspector requested information that the Secretary determines will jeopardize the success of an ongoing investigation or litigation, confidential sources, or the national security; and (2) prohibit the Inspector from undertaking or continuing an audit or investigation under limited circumstances described in this Act. Requires the IRS, upon taxpayer request, to conduct any interview regarding a deficiency assessment at a reasonable time and place convenient to the taxpayer and to the IRS, and to permit the taxpayer, at his or her own expense, to record the interview. Authorizes the IRS interviewer to record such interview if the taxpayer has been given prior notice and is provided, upon request and payment of reproduction costs, with a transcript of the recording. Requires the interview to warn the taxpayer that: (1) he or she has a right to remain silent; (2) any statement the taxpayer makes may be used against him or her; and (3) he or she has the right to the presence of an attorney, certified public accountant, enrolled agent, or enrolled actuary. Permits a waiver of such rights if voluntarily and knowingly made. Amends Federal law to require the Comptroller General (Comptroller) of the General Accounting Office to: (1) conduct audits of the IRS with respect to the efficiency, uniformity, and equity of the internal revenue laws (current law specifies no particular focus for such audits); and (2) conduct special audits or investigations of internal revenue law administration upon the request of any congressional committee or Member of Congress. Requires the Comptroller's annual report to the Congress to include specified findings concerning IRS management, efficiency, procedures, and structure. Divests of its finality a vote of the Joint Committee on Taxation to disapprove a Comptroller General audit of the IRS. Designates such vote as a recommendation to disapprove an audit and makes such recommendation subject to congressional approval. Prohibits evaluations of IRS personnel based on revenue collected from taxpayers as a result of audits or investigations involving such personnel. Amends the Internal Revenue Code to prescribe criminal penalties for: (1) any investigation by an officer or employee of the United States in connection with Federal tax laws that inquires into the beliefs, associations, or activities of any individual or organization; or (2) the maintenance of any records containing information derived from such an investigation. Creates a civil cause of action in Federal court (regardless of the amount in controversy) for any taxpayer aggrieved by such prohibited investigation or recordkeeping. Authorizes both equitable remedies and awards of damages, including punitive damages, litigation costs and reasonable attorney fees, in such cases. Extends from ten to 30 days the period between the required notice to a person who neglects or refuses to pay tax liability and a levy on such person's salary, wages, or other property. Specifies information that must be incorporated in such notice, including possible alternative actions and the appropriate appeals procedures. Adds to the circumstances triggering termination of such a levy: (1) an agreement between the taxpayer and the Secretary for payment of the liability; and (2) the Secretary's determination that the taxpayer's financial condition precludes enforceability of the liability. Revises the list of property exempt from levy to: (1) increase the exempt amount permitted for certain personal effects, the property of a business, and wages; (2) add an exemption for certain deposits in qualified institutions; and (3) provide an express exemption, except under limited circumstances specified in this Act, for the taxpayer's principal residence, a motor vehicle used by the taxpayer as the primary means of transportation to work, and any tangible personal property essential to the operation of the taxpayer's business in cases when a levy would prevent the taxpayer from carrying on such business. Prohibits a levy on any property when levy and sales expenses would exceed either the liability for which the levy is made or the fair market value of the levied property. Sets forth situations in which the Secretary must release a levy. Applies to jeopardy levies the administrative and judicial review procedures currently applicable to jeopardy assessments. Authorizes the Secretary, in certain cases, to enter into a binding agreement with a taxpayer under which such taxpayer may pay tax liability in installments. Requires the Secretary to offer in writing to enter such an agreement with any individual: (1) whose tax liability is $20,000 or less; and (2) who has not been delinquent in installment tax payments under similar agreements during a specified period. Permits the Secretary, after proper notice and a hearing, to modify or annul such an agreement upon the finding that the financial condition of the affected taxpayer has significantly changed. Requires the Secretary to abate in full any deficiency, including penalty or interest, completely attributable to erroneous advice in writing given to a taxpayer by an IRS officer or employee in response to such taxpayer's specific inquiry. Directs IRS officers and employees, when giving oral advice to a person, to inform such person that the contents of such communication are not binding on the IRS. Authorizes the IRS Ombudsman, upon application filed by a taxpayer, to issue a Taxpayer Assistance Order if, in the determination of the Ombudsman: (1) the taxpayer is suffering or is about to suffer from an unusual or irreparable loss as a result of the manner in which the internal revenue laws are being administered by the Secretary; and (2) the Secretary has failed to carry out any of his or her duties or has violated any provision of law. Allows the terms of a Taxpayer Assistance Order to require the Secretary to release property of the taxpayer levied upon or to cease or refrain from certain actions. Requires the Secretary to obey any Taxpayer Assistance Order issued by the Ombudsman. Allows an administrative appeal of tax liens. Revises the criteria according to which the Secretary determines a minimum sale price for property seized by levy and subject to a tax sale. Prohibits the Secretary from authorizing a class audit of taxpayers in a particular business or trade until each group member is given proper notice and the opportunity either to file an amended return or to challenge the Secretary's findings at a hearing. Places upon the IRS the burden of proof on all issues in all administrative and judicial proceedings between the IRS and a taxpayer. Applies the rulemaking provisions of the Administrative Procedure Act to all IRS rules and regulations prescribed by the Secretary.

Law· HRH.R. 1270 (100th)enacted

A bill to award a congressional gold medal to Mrs. Jesse Owens.

United States · United States Congress · 25 February 1987

Authorizes the President, on behalf of the Congress, to present a gold medal to Mrs. Jesse Owens in recognition of the late Jesse Owens' athletic achievements and humanitarian contributions to public service, civil rights, and international goodwill. Authorizes appropriations. Authorizes the Secretary of the Treasury to sell bronze duplicates of the medal.

Bill· HRH.R. 1228 (100th)open

A bill to amend the National Housing Act to provide the Secretary of Housing and Urban Development with permanent authority to insure mortgages on single-family and multifamily dwellings, and for other purposes.

United States · United States Congress · 24 February 1987

Amends the National Housing Act to make authority permanent for: (1) title I financial institution insurance for housing renovation and modernization; (2) general mortgage insurance; (3) low and moderate income and displaced families mortgage insurance; (4) mortgage co-insurance, including rental rehabilitation and development projects; (5) mortgage insurance for armed forces' civilian employees and defense housing for impacted areas; (6) mortgage insurance for land development; (7) mortgage insurance for medical and dental group practice facilities; (8) mortgage insurance commitment limitations; and (9) graduated payment and indexed mortgage insurance. Amends the Housing Act of 1964 to make authority permanent for urban rehabilitation loan authority. Amends the Housing Act of 1949 to make authority permanent for: (1) insured loans for rental and cooperative housing and related facilities for elderly persons and families in rural areas; and (2) mutual and self-help housing grant and loan authority. Amends the National Flood Insurance Act of 1986 to make national flood insurance authority, including emergency implementation provisions, permanent.

Bill· HRH.R. 1154 (100th)failed

Textile Apparel and Footwear Trade Act of 1988

United States · United States Congress · 19 February 1987

Textile and Apparel Trade Act of 1987 - Limits the 1987 imports of textiles and textile products classified under a category to an amount equal to 101 percent of the total 1986 imports classified under such category. Limits the 1987 imports of nonrubber footwear classified under a nonrubber footwear category to an amount equal to: (1) the total 1986 imports of nonrubber footwear classified under such category; and (2) in the case of low priced nonrubber footwear, the total 1986 imports of low priced nonrubber footwear classified under such category. Provides for a one-percent annual growth in the amount of permitted imports of textiles and textile products after 1987. Authorizes the President to: (1) enter into trade agreements to grant new concessions as compensation, to the extent required under U.S. trade agreements for the import limits imposed by this Act; and (2) proclaim such modification or continuance of any existing duty on textiles and textile products and on nonrubber footwear as necessary to carry out such agreements. Prohibits the President from reducing any rate of duty by more than ten percent. Requires the President, before entering into such trade agreements, to consider whether such country has violated trade concessions of benefit to the United States and such violation has not been adequately offset by U.S. action or by the action of such country. Sets forth requirements governing staged rate reductions in the tariffs of articles affected by this Act. Prohibits the President, except as authorized by this paragraph, from entering into trade negotiations with any country with respect to duties on textiles, textile products, and nonrubber footwear. Prohibits the President, except as provided in this paragraph, from decreasing or proposing a decrease in any such duty by any means, including an implementing bill or a proclamation. Requires the President to report annually to the Congress on the administration of this Act. Requires the Secretary of Commerce, ten years after enactment of this Act, to study and report to the Congress on the operation of this Act.

Bill· HRH.R. 1145 (100th)referred

Malt Beverage Interbrand Competition Act of 1987

United States · United States Congress · 19 February 1987

Malt Beverage Interbrand Competition Act of 1987 - Declares that antitrust laws shall not prohibit any importer, brewer, trademark owner, or trademark licensee of a trademarked malt beverage from entering into or carrying out an agreement which grants a wholesale distributor the exclusive right to sell such beverage within any defined geographic area of a State or limits such distributor to the distribution and sale of such beverage only for ultimate resale to consumers in such area, provided that such beverage has substantial and effective competition within the relevant market.

Resolution· HCONRESH.Con.Res. 51 (100th)open

A concurrent resolution expressing the sense of Congress in opposition to the proposal by the European Community for the establishment of a tax on vegetable and marine fats and oils and urging the President to take strong and immediate countermeasures should such a tax be implemented to the detriment of United States exports of oilseeds and products and inconsistently with the European Community's obligations under the General Agreement on Tariffs and Trade.

United States · United States Congress · 19 February 1987

Expresses the sense of the Congress that the administration should; (1) oppose the establishment of a tax on vegetable and marine fats and oils in the European Community; (2) continue its efforts to ensure that such a tax is not established; and (3) notify the European Community that the United States will view establishment of such a tax as inconsistent with the European Community's obligations under the General Agreement on Tariffs and Trade and as an action that will result in the result in the adoption of strong and immediate countermeasures.

Bill· HRH.R. 1093 (100th)open

A bill to amend the Internal Revenue Code of 1986 to allow certain associations of football coaches to have a qualified pension plan which includes a qualified cash or deferred arrangement.

United States · United States Congress · 11 February 1987

Amends the Internal Revenue Code to allow a tax-exempt organization all of whose members primarily coach football as full-time employees of four-year colleges or universities to have a pension plan with a qualified cash or deferred arrangement, provided such organization was in existence on September 18, 1986. Requires such a plan to be treated as a multiemployer plan.

Bill· HRH.R. 1103 (100th)open

A bill to repeal the provisions of the Tax Reform Act of 1986 which require partnerships, S corporations, and personal service corporations to adopt certain taxable years.

United States · United States Congress · 11 February 1987

Amends the Tax Reform Act of 1986 to repeal provisions which require the adoption of certain taxable years by: (1) partnerships; (2) S corporations; and (3) personal service corporations. Specifies that the Internal Revenue Code shall be applied and administered as if such provisions had not been enacted.

Bill· HRH.R. 1076 (100th)open

A bill to amend title 5, United States Code, with respect to the method by which premium pay is determined for irregular, unscheduled overtime duty performed by a Federal employee.

United States · United States Congress · 10 February 1987

Eliminates provisions of Federal law which restrict premium pay to the minimum rate of basic pay for GS-10 for Federal employees in a position in which: (1) the hours of duty cannot be controlled administratively; (2) a substantial amount of irregular, unscheduled overtime is required; and (3) the employee is generally responsible for recognizing circumstances which require the employee to remain on duty.

Bill· HRH.R. 1028 (100th)open

H.U.D. Income Verification Act of 1987

United States · United States Congress · 5 February 1987

H.U.D. Income Verification Act of 1987 - Authorizes the Secretary of Housing and Urban Development to require Department of Housing and Urban Development (HUD) program applicants or participants to: (1) disclose their social security or employer identification numbers; and (2) consent to wage information verification. Amends the Social Security Act to provide HUD with access to State employment records. Requires Federal, State, local, or public housing administering agencies to independently verify such information before terminating or reducing any housing benefits. Establishes criminal and civil penalties for misuse of such information.

Bill· HRH.R. 972 (100th)referred

A bill to provide for the striking of medals commemorating the 100th Congress.

United States · United States Congress · 4 February 1987

Directs the Secretary of the Treasury to strike bronze medals commemorating the 100th Congress. Specifies the size of the medals, leaving their quantity and design to the Secretary's determination. Authorizes appropriations which are to be reimbursed out of proceeds from sales of the medals.

Bill· HRH.R. 911 (100th)referred

Volunteer Protection Act of 1987

United States · United States Congress · 2 February 1987

Volunteer Protection Act of 1987 - Prescribes circumstances under which volunteers working for nonprofit organizations or government entities shall be immune from personal civil liability. Requires each State to certify to the Secretary of Health and Human Services before the beginning of each fiscal year (commencing with FY 1989) that it has enacted or has in effect a State law which provides such immunity. Requires the Secretary to reduce by one percent the fiscal year allotment which would otherwise be made to such State to carry out the Social Services Block Grant Program under title XX of the Social Security Act if such law is not in effect.

Resolution· HCONRESH.Con.Res. 30 (100th)referred

A concurrent resolution expressing the sense of Congress that no major change in the payment methodology for physicians' services, including services furnished to hospital inpatients, under the medicare program should be made until reports required by the 99th Congress have been received and evaluated.

United States · United States Congress · 22 January 1987

Expresses the sense of the Congress that: (1) no Medicare (title XVIII of the Social Security Act) physician payment methodology should be implemented which is based on hospital discharge classifications or requires mandatory assignment; and (2) no drastic change in the Medicare physician payment methodology should be undertaken without the receipt of reports required by legislation enacted in the 99th Congress and a detailed analysis of the long-range impact of such change on the provision of health care.

Bill· HRH.R. 640 (100th)referred

A bill authorizing the Alpha Phi Alpha Fraternity to establish a monument on Federal land in the District of Columbia to honor Martin Luther King, Jr.

United States · United States Congress · 21 January 1987

Authorizes the Alpha Phi Alpha Fraternity to establish a monument on Federal land in the District of Columbia to honor Martin Luther King, Jr. Excepts such monument from the prohibition on the construction of works commemorating individuals who have died within 25 years. Provides that U.S. funds may not be used to establish the monument.

Bill· HRH.R. 674 (100th)referred

Social Security Modernization Act

United States · United States Congress · 21 January 1987

Social Security Modernization Act - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to provide that the combined earnings of a married couple which are attributable to the period of their marriage shall be shared equally between them for purposes of determining the eligibility for and amount of OASDI benefits to which each spouse is or may become separately entitled. Credits the survivor of the marriage with 100 percent of the combined total wages for the period of the marriage. Provides that this Act shall not apply in specified cases where it would result in a reduction of OASDI benefits.

Bill· HRH.R. 677 (100th)referred

A bill to amend title II of the Social Security Act to provide that an individual's "years of coverage" for purposes of computing the special minimum benefit may include up to 10 additional years (not otherwise includible for that purpose) in which such individual had a child age 6 or under in his or her care.

United States · United States Congress · 21 January 1987

Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to provide that an individual's "years of coverage" for purposes of computing such individual's primary insurance amount under title II shall include those years (up to a specified maximum) during which such individual had a child age six or under in his or her care for more than six months.

Bill· HRH.R. 675 (100th)referred

A bill to amend title II of the Social Security Act to provide for the payment of a transition benefit to the spouse of an insured individual upon such individual's death if such spouse has attained age fifty and is not otherwise immediately eligible for benefits.

United States · United States Congress · 21 January 1987

Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to enable an insured individual's spouse who has attained the age of 50 and is not entitled to any other monthly benefits to obtain a transition benefit for four months upon the death of the insured individual. Establishes the amount of such transition benefits at 71.5 percent of the primary insurance amount of the insured individual or, if it is higher, 71.5 percent of the primary insurance amount of the spouse.

Bill· HRH.R. 672 (100th)referred

A bill to amend title II of the Social Security Act to eliminate the reductions in social security benefits which are presently required in the case of spouses and surviving spouses who are also receiving certain Government pensions.

United States · United States Congress · 21 January 1987

Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to eliminate the requirement that the amount of monthly benefits payable to a spouse, surviving spouse, or parent be reduced by the amount such spouse, surviving spouse, or parent receives in monthly payments from a Federal or State pension plan.

Bill· HRH.R. 631 (100th)referred

A bill to amend the Internal Revenue Code of 1986 to allow a credit against income tax for expenses incurred in the care of certain elderly family members.

United States · United States Congress · 21 January 1987

Amends the Internal Revenue Code to allow a refundable income tax credit for expenses incurred in the care of elderly family members. Sets such credit at 30 percent of the expenses incurred for taxpayers with incomes of $25,000 or less. Reduces the rate of such credit, but not below 20 percent, by one percent for each $2,000 of taxpayer income in excess of $25,000. Limits such credit to taxpayers with an adjusted gross income of less than $75,000. Imposes a maximum $10,000 limit on the amount of elderly care expenses that can be taken into account. Defines "qualified family member" as any individual who: (1) is related to the taxpayer by blood or marriage; (2) is at least 70 years of age, is diagnosed with senile dementia of the Alzheimer type, or is disabled; and (3) has a family income of $15,000 or less. Defines "qualified elderly care expenses" as payments for: (1) home health agency services; (2) homemaker services; (3) adult day care; (4) respite care; or (5) certain health care equipment and supplies.

Law· HRH.R. 593 (100th)enacted

A bill to request the President to award a gold medal on behalf of Congress to Andrew Wyeth, and to provide for the production of bronze duplicates of such medal for sale to the public.

United States · United States Congress · 8 January 1987

Authorizes the President, on behalf of the Congress, to present a gold medal to Andrew Wyeth in recognition of his contributions to American art and culture. Authorizes appropriations. Authorizes the Secretary of the Treasury to sell bronze duplicates of the medal.