United States · United States Congress · 22 June 1999
History of the House Awareness and Preservation Act - Directs the Librarian of Congress to: (1) prepare a new and complete written history of the U.S. House of Representatives; (2) in preparing the history, consult, commission, or engage the services or participation of eminent historians and Members or former Members of the House; (3) arrange for the printing of the history and the dissemination of excerpts of the history over the Internet; (4) make the history available for sale to the public; and (5) make available, free of charge, a limited number of copies to each Member of the House of Representatives and to the Senate. Sets forth guidelines for the history. Authorizes the Librarian to solicit and accept private funding for the publication, marketing, and public distribution of the history. Directs the Librarian to accept for deposit, preserve, maintain, and make accessible, an oral history of the House as told by its Members and former Members, compiled and updated (on a voluntary or contract basis) by the U.S. Association of Former Members of Congress or other outside organization. Expresses the sense of the Congress that: (1) orientation programs for freshman Members of the House should contain a seminar on the history of the House; and (2) the Speaker of the House should conduct a series of forums on the topic of such history.
United States · United States Congress · 17 June 1999
Willing Seller Amendments of 1999 to the National Trails System Act - Expresses the sense of Congress that, in order to address problems involving multijurisdictional authority over the national scenic and historic trails, the head of each Federal agency with jurisdiction over an individual trail should: (1) cooperate with appropriate State and local officials and private persons to pursue the trail's development; and (2) be granted sufficient authority to purchase from willing sellers lands critical to trail completion. Amends the National Trails System Act to require Federal land purchases under such Act to be only with the owner's consent. Prohibits Federal funds from being expended for the acquisition of land or land interests for specified System trails without the owner's consent.
United States · United States Congress · 17 June 1999
Amends the Internal Revenue Code to exclude contributions of capital gain real property made for conservation purposes from the application of the special 30 percent limitation and from the application of the five-year carryover limitation. Repeals specified property location restrictions on the estate tax exclusion for property subject to a qualified conservation easement.
United States · United States Congress · 10 June 1999
Timber Tax Simplification Act of 1999 - Amends the Internal Revenue Code to provide for the application of capital gain treatment to outright sales of timber whether or not the owner retains economic interest.
United States · United States Congress · 9 June 1999
Work Opportunity Tax Credit Reform and Improvement Act of 1999 - Amends the Internal Revenue Code to modify and permanently extend the work opportunity credit. Provides that the amount equal to the work opportunity credit amount with respect to any wages paid by an eligible tax-exempt employer shall be treated as a payment by such employer of such employer's employment tax liability.
United States · United States Congress · 7 June 1999
International Tax Simplification for American Competitiveness Act of 1999 - Title I: Treatment of Controlled Foreign Corporations - Amends the Internal Revenue Code (IRC) with respect to subpart F (Controlled Foreign Corporations) to set forth provisions concerning, among other things: (1) permanently extend the subpart F exemption for active financing income earned on business operation overseas; (2) direct the Secretary of the Treasury to conduct a study on the feasibility of treating all countries included in the European Union as a single country for purposes of applying the same country exceptions under subpart F; (3) provide for the determination of subpart F earnings and profits under generally accepted U.S. accounting principles; (4) exclude from the definition of "foreign base company oil related income" the pipeline transportation of oil or gas within such foreign country; and (5) exclude from the definition of the term "foreign base company services income" income derived in connection with the performance of services which are related to the transmission of high voltage electricity. Title II: Provisions Relating to Foreign Tax Credit - Revises section 904 (Limitation On Credit) of the (IRC) to, among other things: (1) extend the period to which excess foreign taxes may be carried; (2) define overall domestic loss and sets forth provisions for determining taxable income for any taxpayer sustaining such a loss; (3) provide an exception for interest on certain securities; (4) revise provisions concerning the of application of look-thru rules to dividends from noncontrolled section 902 corporations to provide, in general, that any dividend from a noncontrolled section 902 corporation with respect to the taxpayer shall be treated as income in a separate category in proportion to the ratio of the portion of earnings and profits attributable to income in such category to the total amount of earnings and profits; (5) repeal the 90 percent limitation on the utilization of the foreign tax credit; and (6) repeals section 907 (Special Rules In Case of Foreign Oil and Gas Income) of the IRC. Title III: Other Provisions - Applies constructive ownership rules for purposes of determining certain post-1986 undistributed U.S. earnings. Applies capitalization rules to nonresident aliens and foreign corporations. Repeals the special rule for military property with respect to exempt foreign trade income. Revises the definition of U.S. property to exclude certain assets acquired by dealers in the ordinary course of business. Exempts from the taxes on nonresident aliens and foreign corporations certain regulated investment company dividends. Directs the Secretary of the Treasury, with respect to the Puerto Rico and possession tax credit, to exclude from the definition of the term "intangible property" any preliminary agreement which is not legally enforceable. Sets forth provisions concerning airline mileage awards to certain foreign persons. Repeals subpart G (Export Trade Corporations) of part III of subchapter N of chapter 1 of the Internal Revenue Code. Prohibits the Secretary from requiring a corporation to report any information with respect to any foreign person which is a related person if the aggregate value of the transactions between the corporation and the related person does not exceed $5 million.
United States · United States Congress · 7 June 1999
Tax Relief for Working Americans Act of 1999 - Title I: Marriage Penalty Relief - Amends the Internal Revenue Code to set the basic standard deduction for married individuals at twice the deduction for unmarried individuals. Title II: Adjustment of Social Security Earning Limit - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to increase, for any taxable year ending after 1999 and before 2001, the monthly exempt amount for individuals who have attained retirement age. Title III: Incentives for Health and Long-Term Care Coverage - Provides a limited credit for the insurance costs of health and long-term care coverage for previously uninsured individuals and individuals with COBRA continuation coverage. Phases-in a deduction for the health insurance and long-term insurance costs of employees and the self-employed. Allows a limited credit for taxpayers with long-term care needs. Title IV: Expansion of Dependent Care Credit - Increases the percentage of employment-related expenses allowed as a credit. Establishes a limited credit for certain stay-at-home parents. Title V: Alternative Minimum Tax Relief - Provides that the aggregate amount of credits allowed under subpart A (Nonrefundable Personal Credits) of part IV (Credits Against Tax) of the Code shall not exceed the sum of a taxpayer's regular tax liability and the alternative minimum tax. Provides that income averaging for farmers shall not increase alternative minimum tax liability. Title VI: Elimination of 60-Month limit on Student Loan Interest Deduction - Eliminates the 60-month limit on the student loan interest deduction. Title VII: Increase in Low-Income Housing Credit State Ceiling - Increases, and links to the cost-of-living adjustment, the State low-income housing credit ceiling. Title VIII: Farm and Ranch Risk Management Accounts - Allows an individual engaged in an eligible farming (or ranching) business a deduction (in computing adjusted gross income) for any taxable year of up to 20 percent of taxable income attributable to the eligible farming business which was paid in cash by the taxpayer to a Farm and Ranch Risk Management Account (FARRM Account). Includes distributions from a FARRM account in the taxpayer's gross income, and subjects to a special ten percent surtax any distributions not made within five years of contribution. Establishes a tax on excess contributions, but exempts the taxpayer from the tax on certain prohibited transactions. Title IX: Incentives for Urban Revitalization and Open Space - Expands the areas eligible for the expensing of environmental remediation costs from qualified contamination sites within targeted areas only to qualified contamination sites anywhere within the United States. Sets forth provisions concerning the donation of capital gain real property for qualified conservation purposes. Title X: Extension of Expiring Provisions - Permanently extends the: (1) credit for increasing research activities; (2) work opportunity credit; and (3) subpart F exemption for active income financing. Modifies the placed-in-service rules for qualified facilities producing electricity from certain renewable sources. Makes the credit allowed for such production inapplicable to electricity sold to utilities under certain contracts.
United States · United States Congress · 27 May 1999
Export Enhancement Act of 1999 - Sets forth policy recommendations for the Overseas Private Investment Corporation (OPIC) and the International Trade Administration (ITA). Amends the Foreign Assistance Act of 1961 to extend through FY 2003 OPIC's authority to issue investment insurance and guarantees. Revises the purposes of the Trade and Development Agency to include, with respect to the promotion of U.S. private sector participation in development projects in developing and middle-income countries, special emphasis on economic sectors with significant U.S. export potential, such as energy, transportation, telecommunications, and environment. Authorizes appropriations. Authorizes appropriations to the ITA for its Market Access and Compliance program, Trade Development program, and Commercial Service program. Directs the Secretary of Commerce to take steps to ensure the appointment of United States and Foreign Commercial Service employees in no fewer than ten sub-Saharan African countries, including the adequate appointment of personnel for South and Central America and the Caribbean, in order that U.S. businesses are made aware of existing market opportunities for goods and services. Directs the ITA to undertake the Global Diversity and Urban Export Initiative in order to increase exports from minority-owned businesses, focusing on businesses in under-served areas, including inner-city urban enterprise zones. Authorizes the ITA to advertise in newspapers, business journals, and other relevant publications and related media to inform businesses about ITA services. Revises the composition of the OPIC Board of Directors. Amends the Export Enhancement Act of 1988 to require the Trade Promotion Coordinating Committee (TPCC) to develop a Federal trade promotion plan that, among other things, shall: (1) ensure that all export promotion activities of the U.S. Agency for International Development are fully coordinated and consistent with those of other agencies; (2) identify the means for providing more coordinated export promotion services to small and medium-sized businesses; and (3) establish a set of priorities to promote U.S. exports to, and free market reforms in, the Middle East, Africa, Latin America, and other emerging markets, that are designed to stimulate job growth both in the United States and those regions and emerging markets. Requires the TPCC to: (1) report on actions taken to eliminate the areas of overlap and duplication identified among Federal export promotion activities; (2) coordinate efforts to sponsor or promote any trade show or trade fair; (3) work with all relevant State and national organizations, including the National Governors' Association, that have established trade promotion offices; and (4) report to Congress on actions taken to promote better coordination among State, Federal, and private sector export promotion activities.
United States · United States Congress · 27 May 1999
Amends the Internal Revenue Code to classify any natural gas gathering line as seven-year property for purposes of depreciation. Defines natural gas gathering line.
United States · United States Congress · 27 May 1999
Designates the Department of Veterans Affairs outpatient clinic in Rome, New York, as the Donald J. Mitchell Department of Veterans Affairs Outpatient Clinic.
United States · United States Congress · 25 May 1999
Father Theodore M. Hesburgh Congressional Gold Medal Act - Authorizes the President to present, on behalf of Congress, a congressional gold medal to Father Theodore M. Hesburgh in recognition of his outstanding and enduring contributions to civil rights, higher education, the Catholic Church, the Nation, and the global community. Authorizes the Secretary of the Treasury to strike and sell bronze duplicates. Authorizes appropriations.
United States · United States Congress · 25 May 1999
Tax Simplification and Burden Reduction Act - Title I: Alternative Minimum Tax - Amends the Internal Revenue Code with respect to the alternative minimum tax to: (1) provide a nonrefundable personal credit; (2) provide an income-based personal exemption; and (3) increase the gross receipts exemption for small corporations. Title II: Provisions Relating to Individuals - Amends the Code to provide itemizing and nonitemizing individuals with a 50 percent capital gains deduction. Sets forth: (1) a capital gains tax rate; and (2) an estate deduction computation. Repeals the tax preference on small business stock exclusions. Treats the gain or loss from all sales of collectibles, including certain partnership-related items, as a short-term capital gain or loss if used in computing taxable income. (Sec. 202) Permits a deduction in the year paid for residential refinancing points (to the extent such refinancing does not exceed the amount of refinanced indebtedness). (Sec. 203) Increases the exclusion for employee group term life insurance. (Sec. 204) Repeals: (1) the percentage limitation on contributions to defined contribution plans; and (2) the use of graduated percentage of preceding year's tax in determining certain taxpayer's estimated tax installments. (Sec. 206) Directs the Secretary of the Treasury to study the rationale for and simplification of head of household and surviving spouse filing statuses. Title III: Provisions Relating to Businesses - Subtitle A: General Provisions - Amends the Code to permit expensing (rather than depreciating) of: (1) certain computer software; and (2) personal property used in rental property. (Sec. 302) Prohibits qualified personal service corporations in C corporation or in partnership with a C corporation formats from using the cash method of accounting. Increases the gross receipts cap permitting a corporation or partnership to use the cash method of accounting. (Sec. 303) Extends the gross receipts exception to inventory cost capitalization rules to real or tangible ( including books, films, sound recordings, or video tapes) property produced by a taxpayer, with a gross receipts-based exception for certain taxpayers. Subtitle B: S Corporations - Repeals the limitation on the number of S corporation shareholders. Makes a publicly traded corporation ineligible for S corporation status. (Sec. 312) Permits S corporations to issue qualified preferred stock. (Sec. 313) Extends the S corporation election date to the tax return filing date. Title IV: Provisions Relating to Information Reporting and Filing - Amends the Code to increase the reporting threshold for dividend and interest payments. (Sec. 402) Treats the postmark date as the filing date for all filings. (Sec. 403) Revises specified record keeping provisions.
United States · United States Congress · 19 May 1999
Amends the Internal Revenue Code to restore the business meal expense deduction to 80 percent (currently 50 percent) for individuals subject to the hours of service limitations of the Department of Transportation.
United States · United States Congress · 18 May 1999
Commends the people of Israel for reaffirming, in the May 17 election, Israel's dedication to democratic ideals. Congratulates Ehud Barak on his election as Prime Minister of Israel. Pledges that Congress will work with the President of the United States and the new Israeli Government to strengthen the bonds between the United States and Israel and to advance the cause of peace in the Middle East.
United States · United States Congress · 12 May 1999
TABLE OF CONTENTS: Title I: Estuary Habitat Restoration Title II: Chesapeake Bay Program Estuary Habitat Restoration Partnership Act of 1999 - Title I: Estuary Habitat Restoration - Establishes the Estuary Habitat Restoration Council (Council), which shall: (1) develop a national strategy for estuary habitat restoration; and (2) review project applications. (Sec. 105) Establishes six Regional Councils to represent the: (1) Gulf region; (2) Middle Atlantic region; (3) Northeast region; (4) Northwest region; (5) Southeast region; and (6) Southwest region. States that such Councils shall: (1) be made up of the Governors and their appointees for each member State; (2) develop regional strategies for project prioritization and selection; and (3) evaluate and forward project applications to the Council. Directs the Secretary of the Army to coordinate technical support and provide, upon request, administrative support to the Councils. (Sec. 106) Directs the Council to develop an estuary restoration strategy within a specified time which shall provide for the integration of estuary restoration plans, programs, and partnerships. (Sec. 107) Sets forth project application and administrative provisions, including Federal cost-sharing limits. (Sec. 109) Directs the Under Secretary for Oceans and Atmosphere of the Department of Commerce to develop a project monitoring database. (Sec. 110) Authorizes appropriations for: (1) estuary restoration activities; and (2) database monitoring. Obligates administrative funds for the Council and Regional Councils. Title II: Chesapeake Bay Program - Amends the Federal Water Pollution Control Act to authorize appropriations for the Chesapeake Bay Program, with an annual limitation on funds available for the Program office in the Environmental Protection Agency.
United States · United States Congress · 12 May 1999
TABLE OF CONTENTS: Title I: Removal of Barriers to Housing Affordability Title II: Homeownership Through Mortgage Insurance and Loan Guarantees Title III: Section 8 Homeownership Option Title IV: Community Development Block Grants Title V: Home Investment Partnerships Program Title VI: Local Homeownership Initiatives Title VII: Manufactured Housing Improvement Title VIII: Indian Housing Homeownership Title IX: Transfer of Unoccupied and Substandard Hud-Held Housing to Local Governments and Community Development Corporations Title X: Private Mortgage Insurance Cancellation and Termination American Homeownership and Economic Opportunity Act of 1999 - Title I: Removal of Barriers to Housing Affordability - Housing Affordability Barrier Removal Act of 1999 - Requires proposed and final agency rules to analyze their impact upon affordable housing availability, including provision for interested parties to offer alternatives, which shall be incorporated into the final rule if found to accomplish required objectives with a less deleterious effect upon housing. Directs the Secretary of Housing and Urban Development (HUD) to develop model housing impact analyses. (Sec. 103) Amends the Housing and Community Development Act of 1992 to authorize direct appropriations for State and local grants for regulatory barrier removal. Makes consortia of local governments eligible grantees. Requires grant use in coordination with the local comprehensive affordability strategy under the Cranston-Gonzalez National Affordable Housing Act. (Sec. 104) Amends the Housing and Community Development Act of 1974 to require jurisdictions to make good faith efforts at affordable housing barrier removal in order to qualify for community development block grants (CDBG) (without creating a private right of action). (Sec. 105) Amends the Housing and Community Development Act of 1992 to state that the regulatory barriers clearinghouse shall be established within the Office of Policy Development of HUD under the direction of the Assistant Secretary for Policy Development and Research. Title II: Homeownership Through Mortgage Insurance and Loan Guarantees - Directs the Comptroller General of the United States to conduct a study of mandatory inspection requirements under the single family housing mortgage insurance program. (Sec. 202) Amends the National Housing Act to extend the loan term for manufactured home lot purchases. (Sec. 203) Neighborhood Teachers Act - Amends the National Housing Act to establish a (temporary) discounted home purchase program for elementary and secondary teachers. Sets forth program provisions, including a three-year residential use requirement. (Sec. 204) Authorizes mortgage insurance to refinance existing home equity conversion mortgages. Title III: Section 8 Homeownership Option - Amends the United States Housing Act to provide a single grant home ownership downpayment option under the section 8 housing assistance program. Title IV: Community Development Block Grants - Amends the Housing and Community Development Act of 1974 to authorize appropriations for the CDBG program. Prohibits set-asides, with specified exceptions. (Sec. 403) Authorizes block grant use for: (1) qualifying municipal employee (including teachers) home ownership assistance; and (2) brownfields projects environmental cleanup and economic development. (Sec. 405) Amends the Cranston-Gonzalez National Affordable Housing Act to authorize appropriations for the housing opportunities for persons with AIDS program. Title V: Home Investment Partnerships Program - Amends the Cranston-Gonzalez National Affordable Housing Act to authorize appropriations for affordable housing programs. Prohibits set-asides, with specified exceptions. (Sec. 502) Makes limited equity cooperatives and mutual housing associations eligible for home investment partnerships. (Sec. 503) Permits loan pool investment of partnership funds. (Sec. 504) Authorizes the Secretary to make home investment partnerships loan guarantees. Sets forth an aggregate loan guarantee limitation. (Sec. 505) Amends the Cranston-Gonzalez National Affordable Housing Act to make qualifying municipal employees (including teachers) eligible for home ownership assistance. Title VI: Local Homeownership Initiatives - Amends the Neighborhood Reinvestment Corporation Act to authorize appropriations for the Neighborhood Reinvestment Corporation. (Sec. 602) Amends the Housing and Community Development Act of 1992 to revise the home ownership zone grant program, including providing: (1) grant eligibility for units of general local government (currently nonprofit organizations); and (2) assistance targeting for specified low-income home buyers. Authorizes appropriations. (Sec. 603) Expresses the sense of Congress in favor of lease-to-own tenancies as home ownership tools. (Sec. 604) Amends the HUD Demonstration Act of 1993 to make the National Association of Housing Partnerships eligible for local capacity grants. Removes the specified amount of authorized appropriations. (Sec. 605) Amends the Cranston-Gonzalez National Affordable Housing Act to provide for a consolidated application and planning submission under the following programs: (1) HOME investment partnerships; (2) CDBG; (3) the economic development initiative; (4) emergency shelter grants; and (5) housing opportunities for persons with AIDS. Title VII: Manufactured Housing Improvement - Manufactured Housing Improvement Act - Amends the National Manufactured Housing Construction and Safety Standards Act of 1974 to revise Federal construction and safety provisions for manufactured homes based upon a consensus standards development process. Eliminates the National Manufactured Home Advisory Council. Title VIII: Indian Housing Homeownership - Establishes the Lands Title Report Commission to facilitate home loan Mortgages on Indian trust lands. Terminates the Commission one year after its initial meeting. Authorizes appropriations. (Sec. 802) Amends the Housing and Community Development Act of 1992 to make permanent Indian housing loan guarantee authority. Title IX: Transfer of Unoccupied and Substandard HUD-Held Housing to Local Governments and Community Development Corporations - Amends the Departments of Veterans Affairs and Housing and Urban Development, and Independent Agencies Appropriations Act, 1997 to direct the Secretary of Housing and Urban Development to transfer ownership of qualified HUD-held properties (substandard or unoccupied multifamily or unoccupied single family properties) to local governments and community development corporations under specified conditions. Title X: Private Mortgage Insurance Cancellation and Termination - Amends the Homeowners Protection Act of 1998 with respect to adjustable rate mortgages to: (1) revise definitions of "cancellation date" and "termination date"; (2) define "amortization schedule"; and (3) revise high risk loan provisions. (Sec. 1002) Authorizes modifications of termination, cancellation, and final termination date provisions. (Sec. 1003) Sets forth provisions regarding: (1) disclosure; and (2) balloon payments.
United States · United States Congress · 12 May 1999
Emergency Ambulance Services Access Assurance Act of 1999 - Amends the Public Health Service Act and the Employee Retirement Income Security Act of 1974 (ERISA) to require a group health plan, or coverage offered in connection with a health insurance issuer, if it provides emergency services coverage, to cover emergency services (and, if it provides coverage for emergency ambulance services, to cover emergency ambulance services): (1) without a prior authorization requirement; (2) whether or not the provider is a participating provider; (3) in a manner so that, if the services are provided by a nonparticipating provider without prior authorization, the participant, beneficiary, or enrollee is not liable for amounts exceeding the amount that would be incurred with a participating provider with authorization; and (4) without regard to most other conditions of coverage. Defines "emergency medical condition" by a prudent layperson standard. Amends the Internal Revenue Code to apply the same requirements and standard to a group health plan. Amends the Public Health Service Act to apply the same requirements to an issuer in the individual market.
United States · United States Congress · 12 May 1999
Federal Election Law Integrity Act of 1999 - Amends the Federal Election Campaign Act of 1971 to revise the ban on direct or indirect contributions by a foreign national in connection with any election to a political office, or any primary election, convention, or caucus held to select candidates for such an office. Specifies donations as well as contributions under such ban. Extends the ban to cover contributions or donations (or the promise of them) to any political committee, or any organization or account created or controlled by any U.S. political party or candidate. Makes it unlawful for any person to solicit, accept, or receive any such contribution or donation. Prohibits any person organized under or created by Federal or State law from making any contribution to any candidate for political office, or to any political committee or any organization or account created or controlled by any U.S. political party, unless such contribution or donation is derived solely from funds generated from such person's own business activities in the United States. Prohibits any foreign national from directing, dictating, controlling, or directly or indirectly participating in the decisionmaking process of any person organized under or created by Federal or State law with regard to: (1) any decisionmaking concerning the administration of a political committee; (2) the making of any contributions or expenditures to or on behalf of any candidate for political office; or (3) the making of any contributions, donations, or expenditures to or on behalf of any political committee, or any organization or account created or controlled by any United States political party.
United States · United States Congress · 11 May 1999
America's Better Classrooms Act of 1999 - Amends the Internal Revenue Code to: (1) provide a limited tax credit to holders of qualified public school construction bonds; and (2) treat such credit as taxable interest income. Amends the General Education Provisions Act to provide for the application of certain labor standards to projects financed under this Act. Amends the Workforce Investment Act of 1998 to establish provisions concerning employment and training activities related to the construction or reconstruction of public school facilities.
United States · United States Congress · 29 April 1999
Consumer Disclosure and Rental Purchase Agreement Act - Amends the Consumer Credit Protection Act to create a new title on rental purchase agreements. Declares that the title does not apply to rental-purchase agreements primarily for business, commercial, or agricultural purposes or made with Government instrumentalities. Regulates: (1) the content and manner of disclosures by merchants in rental-purchase agreements; and (2) the contents of rental-purchase agreements. Prohibits a rental-purchase agreement from containing specified inclusions. Sets forth provisions for: (1) quarterly reports from merchants to consumers; (2) renegotiations and extensions of rental-purchase agreements; and (3) the content of rental-purchase advertising. Imposes individual and class action civil liability for violations. Establishes merchant defenses and provides for the liability of merchant assignees. Mandates model disclosure forms and clauses. Sets forth conditions under which this Act shall preempt State laws relating to rental-purchase agreements.
United States · United States Congress · 29 April 1999
Border Improvement and Immigration Act of 1999 - Amends the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 with respect to the automated entry-exit control system to exempt from required recordkeeping: (1) land border crossings and seaports; and (2) permanent resident and certain other aliens. (Sec. 3) Requires the Attorney General to report: (1) on the feasibility of implementing an automated entry-exit control system that would include land border and seaport arrivals and departures; and (2) annually on the development status of the automated entry-exit control system, and on visa overstays identified through such system. Requires integration of overstay information into Department of State and Immigration and Naturalization Service (INS) databases. (Sec. 5) Authorizes appropriations for INS and United States Customs Service border control and enforcement activities. Sets forth specified set-asides. Authorizes: (1) use of equipment funds for new technologies; and (2) transfer up to ten percent of specified set-asides for other equipment uses. Sets aside specified funds for peak hours and investigative resource enhancement. Provides for increased numbers of full-time INS and Customs inspectors at U.S. land borders.
United States · United States Congress · 28 April 1999
TABLE OF CONTENTS: Title I: Northeast Interstate Dairy Compact Title II: Southern Dairy Compact Dairy Consumers and Producers Protection Act - Title I: Northeast Interstate Dairy Compact - Amends the Agricultural Market Transition Act to include Maryland, New Jersey, and New York within the Northeast Interstate Dairy Compact. Includes Ohio among the additional States that may join such Compact, and eliminates Virginia from such group. Eliminates and revises specified provisions regarding Compact implementation, duration, restricting authority, and Commodity Credit Corporation compensation. Title II: Southern Dairy Compact - States that Congress consents to the Southern Dairy Compact entered into by Alabama, Arkansas, Kentucky, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Virginia, and West Virginia. Includes Florida, Georgia, Missouri, Oklahoma, Kansas, and Texas as additional States that may join such Compact. Limits price regulatory authority to Class I fluid milk unless otherwise consented to by Congress. Provides for Commodity Credit Corporation compensation. Sets forth the Southern Dairy Compact.
United States · United States Congress · 28 April 1999
Regulatory Fairness and Openness Act of 1999 - Requires the Administrator of the Environmental Protection Agency to conduct a transition analysis report with respect to pesticide tolerances before releasing any product safety information to the public, or making final tolerance decisions. Includes within such report's requirements a description of the extent to which specified assumptions have been used to support findings or regulatory recommendations. (Sec. 5) Sets forth interim review or reassessment procedures. (Sec. 6) Requires the Administrator to issue within one year of enactment of this Act final implementing rules for tolerances and exemptions for pesticide chemical residues. (Sec. 7) Amends the Federal Food, Drug, and Cosmetic Act to require the Administrator to issue guidelines specifying required data in support of tolerances and exemptions. Amends the Federal Insecticide, Fungicide, and Rodenticide Act to provide for related notice and opportunity for hearing. (Sec. 8) Amends the Federal Insecticide, Fungicide, and Rodenticide Act to provide for an expedited replacement product registration process. Amends the Federal Food, Drug, and Cosmetic Act to authorize an expedited tolerance for an emergency exemption if no significant (food) consumer risk exists. (Sec. 9) Requires the Administrator and the Secretary of Agriculture to report with respect to related pesticide, residue, and food use priorities and resources. (Sec. 10) Requires the Secretary to develop a program to monitor the competitive international market strength of major U.S. agricultural commodity sectors. (Sec. 11) Establishes the Pesticide Advisory Committee.
United States · United States Congress · 28 April 1999
Real Estate Investment Trust Modernization Act of 1999 - Title I: Treatment of Income and Services Provided by Taxable REIT Subsidiaries - Excludes taxable REIT subsidiaries (TRSs) from the five and ten percent asset tests. Allows TRSs to provide non-customary tenant services. Allows a REIT to establish a TRS (as defined). Includes in the definition of "disqualified interest" (Sec. 163 of the IRC) any interest paid or accrued by a TRS to the REIT. Imposes a 100 percent tax on any interest payments by a TRS to the REIT in excess of the commercially reasonable interest rate. Title II: Health Care REITs - Includes within the definition of the term "foreclosure property" any qualified health care property acquired by a REIT as the result of the termination of a lease of such property. Title III: Conformity With Regulated Investment Company Rules - Changes the distribution requirement from 95 percent to 90 percent. Title IV: Clarification of Definition of Independent Contractor - Provides, with respect to the definition of an independent contractor, that in the event that any class of stock of is regularly traded on an established securities market, only owners who own, directly or indirectly, more than five percent of such class of stock shall be taken into account as owning any of the stock of such class for purposes of applying the 35 percent limitation. Title V: Modification of Earnings and Profits Rules - Provides rules for determining whether a Regulated Investment Company (RIC) has earnings and profits form a non-RIC year.
United States · United States Congress · 28 April 1999
Extends gratitude to Zachary Fisher for a lifetime of accomplishments and philanthropy on behalf of U.S. military servicemembers and confers upon him the status of an honorary veteran of the armed forces.
United States · United States Congress · 22 April 1999
Independent Contractor Clarification Act of 1999 - Amends the Internal Revenue Code, with respect to employment taxes, to replace the current 20 point test for determining an independent contractor (for whom an employer need not pay or withhold the appropriate employment taxes) with a three-point test, including: (1) the employer's lack of control of the manner in which the individual service provider completes his or her assigned tasks; (2) the individual service provider is not precluded by the employer from soliciting and undertaking other business opportunities involving substantially similar services for others; and (3) the individual service provider encounters entrepreneurial risk, including the ability to generate a profit or bear the risk of financial loss. Sets forth restrictions on retroactive employment tax reclassifications, including safe harbor requirements. Provides that the statute of limitations on assessment of employment taxes shall run beginning on the date certain information returns (specifying payments to an individual for services performed where the payments are not taken into account in determining such taxes) are filed.
United States · United States Congress · 22 April 1999
Requires each Member and employing authority of the House of Representatives to comply with the Office Waste Recycling Program of the Office of the Architect of the Capitol (AOC). Directs the AOC to: (1) ensure that all House employees with custodial duties are adequately trained in Program implementation; and (2) require any House contractor carrying out the Program to ensure that all personnel are trained in Program implementation; and (3) report semiannually to the Committee on House Oversight on Program compliance.
United States · United States Congress · 20 April 1999
Recognizes the Hermann Monument and Hermann Heights Park in New Ulm, Minnesota, as a national symbol for the contributions of Americans of German heritage.
United States · United States Congress · 15 April 1999
Caring for America's Children Act - Title I: Tax Benefits for Families with Children - Amends the Internal Revenue Code to increase the Dependent Care Tax Credit (DCTC) by: (1) increasing the amount of allowable expenses from $2,400 to $3,600 for one dependent, and from $4,800 to $6,000 for two or more; (2) increasing the maximum percentage of the allowable employment-related expenses to 40 percent; (3) raising the adjusted gross income level receiving the maximum percentage to $50,000; and (4) permitting educational programs and third party transportation costs to be counted as allowable expenses. (Sec. 102) Increases the Child Tax Credit from $500 per year to $900 per year. (Sec. 103) Increases the dollar contribution limit in the Dependent Care Assistance Program (DCAP) to $7,000 a year for two or more dependents. Permits contributions to DCAP accounts during pregnancy, usable for one year after the birth of a child. Permits the use of DCAP funds to pay a spouse or grandparent to care for a pre-school aged child at home. Establishes a DCAP for Federal employees. (Sec. 104) Permits parents to choose between the DCTC, Child Tax Credit, and the DCAP for each dependent child (each tax benefit mutually exclusive for each child). (Sec. 105) Revises the Home Office tax deduction to permit parents to care for a dependent child within the home office space and maintain the "exclusive use" designation for the home office tax deduction. (Sec. 106) Amends title IV part D (Child Support and Establishment of Paternity) the Social Security Act to require States to include the cost of child care in the calculation of child support orders. Title II: Activities to Improve the Quality of Child Care - Subtitle A: Encouraging Business Involvement in Child Care - Establishes a child care tax credit for employers up to $150,000 a year ($250,000 a year with respect to three or more company child care facilities in different locations) in allowable employee-related child care expenses such as the construction or renovation of facilities and employee subsidies. (Sec. 202) Extends the charitable tax deduction for contributions of scientific property used for research to include the contribution of scientific and computer equipment, transportation services, qualified employee volunteer time, and the use of facilities and equipment to public schools and child care providers. Subtitle B: Child Care Quality Improvement Incentive Program - Directs the Secretary of Health and Human Services to establish a State grant program to fund activities designed to improve the quality of child care. (Sec. 213) Allocates funds to the States (based on the Child Care and Development formula). (Sec. 214) Requires States, in order to receive grant funds, to: (1) certify that the State has not reduced the scope of State child care requirements since 1995; (2) be in compliance with the Child Care and Development Block Grant; and (3) have expended at least 80 percent of the funds allocated to the State for child care matching funds under SSA title IV part A (Temporary Assistance to Needy Families) (TANF). Sets the Federal share of the cost of State activities at 90 percent. (Sec. 215) Authorizes a State to use grant funds for specified activities designed to improve the quality of child care, including: (1) supplements to child care provider salaries; (2) assistance to small businesses desiring to provide child care assistance to employees; (3) expansion of resource and referral services, educational and training scholarship for child care providers; (4) increased subsidies for Child Care and Development Block Grant recipients; (5) subsidies for child care for special needs children; and (6) background checks and increasing the monitoring of child care providers. Authorizes appropriations. Subtitle C: Increased Enforcement of State Health and Safety Standards - Amends the Child Care and Development Block Grant Act of 1990 (CCDBGA) to provide for: (1) a bonus for States which effectively enforce existing state law and regulations regarding the inspection of child care facilities; and (2) a decrease in CCDBG administrative funds for States which do not adequately enforce State child care inspection requirements. Subtitle D: Distribution of Information About Quality Child Care - Directs the Secretary, through the award of competitive contracts, to: (1) provide technical assistance and disseminate information on high quality child care to parents, local governments, child care organizations, and child care providers; and (2) conduct a public awareness campaign promoting quality child care. (Sec. 231) Requires the Secretary to: (1) develop a mechanism for the collection and dissemination of information on the supply and demand for child care services; and (4) award competitive grants to existing child care credentialing or accreditation entities to assist them in improving their procedures and methods. Authorizes appropriations. Title III: Expanding Professional Development Opportunities - Directs the Secretary to make grants to eligible organizations to develop and operate technology-based child care training infrastructures utilizing the Internet and existing distance learning resources to provide high quality, interactive skills training for child care providers. Authorizes appropriations. (Sec. 302) Directs the Chief Executive Project Officer to use at least ten percent of the authorized funds, within the child care training infrastructure, to establish and operate a revolving fund to make no-interest loans to enable child care providers to purchase computers and other equipment to access the child care training infrastructure. Title IV: Expanding Youth Development Opportunities During the Non-School Hours - Directs the Assistant Secretary for Children and Families of the Department of HHS to award grants to States for the Federal share (80 percent) of the cost of establishing programs that provide care for school-aged children during the non-school hours. (Sec. 408) Requires the use of grant funds for activities that: (1) meet the child care needs of working parents during the non-school hours, including before- and after-school, weekends, school holidays, and vacation periods; (2) will promote at least two youth development competencies (social, physical, emotional, moral or cognitive); (3) are designed to increase youth protective factors and reduce risk factors; and (4) include leadership development, delinquency prevention, sports and recreation, arts and cultural activities, character development, tutoring and academic enrichment, mentoring, and other locally determined programs. Requires that at least 50 percent of the funds made available to an entity be used to subsidize the cost of participation in the non-school hours program for low-income youth. (Sec. 409) Directs the Assistant Secretary to: (1) establish mechanisms for monitoring and evaluating the effectiveness of funded activities; (2) coordinate the grant program with similar activities in other Federal agencies; (3) provide appropriate training and technical assistance to States and local entities; and (4) terminate funding for States or entities which fail to comply with the requirements of this Act. (Sec. 410) Requires the Governor of each State to designate an entity to administer the grant activities. (Sec. 412) Authorizes appropriations. Title V: Child Care in Federal Facilities - Federal Employees Child Care Act - Requires any Federal agency operating, or entity contracting with a Federal agency to operate, a child care facility primarily for the use of Federal employees (including executive and judicial branch employees) to comply with child care standards no less stringent than those required of other child care facilities in the same geographical area within six months, and within three years with those established by a child care accreditation entity. (Sec. 503) Requires the Administrator of General Services to establish an interagency council to facilitate cooperation and sharing of best practices, and develop and coordinate policy, regarding the provision of child care, including the provision of areas for nursing mothers and other lactation support facilities and services, in the Federal Government. (Sec. 504) Directs the Administrator and the Director of the Office of Personnel Management to evaluate jointly for Congress of child care services in executive, legislative, or judicial facilities. (Sec. 505) Authorizes Federal agencies to use appropriated funds to subsidize or otherwise assist lower income Federal employees meet the costs of child care provided through contract or on-site. (Sec. 506) Amends Federal law to re-authorize the Trible Amendment which permits federal facilities to provide on-site child care services. Authorizes Federal agencies to conduct pilot projects on innovative approaches to providing employee child care services. Requires criminal background checks for employees of child care facilities located in Federal facilities. Title VI: Expanding Child Care Subsidy for Low-Income Families - Amends the CCDBGA to increase the authorization of appropriations. (Sec. 602) Requires a State CCDBG plan to assure that the use of automated payment systems will not limit parental choice and will facilitate the prompt, accurate payment of child care providers. Requires a State to ensure that 70 percent (currently, a substantial portion) of CCDBG funds are used for low-income families who are not TANF-qualified recipients of child care subsidies. Requires States to ensure maximum parental choice of child care providers by establishing separate subsidy rates dependent upon the age of the child, the setting of the child care services (home, center, group), special needs, and geographic location. Requires States to reduce any required parental co-payment by the amount of the difference between the market rate and any State child care subsidy that is less than 85 percent of such market rate. Title VII: Construction and Renovation of Child Care Facilities - Subtitle A: Community Development Block Grants - Amends the Housing and Community Development Act of 1974 to authorize the use of Community Development Block Grant funds to renovate or construct child care facilities. Subtitle B: Mortgage Insurance For Child Care Facilities - Amends title II of the National Housing Act to authorize the Secretary of Housing and Urban Development (HUD) to insure mortgages on new and rehabilitated child care facilities, as well as fire safety equipment loans to such facilities. Authorizes appropriations. (Sec. 712) Authorizes the Secretary of HUD to insure mortgages for the purchase or refinancing of existing child care facilities. (Sec. 713) Directs the Secretary of the Treasury to study and report to Congress on the secondary mortgage markets to determine: (1) whether markets exist for purchase of mortgages eligible for insurance under the National Housing Act; (2) whether the market will affect the availability of credit for development of child care facilities; and (3) the extent to which the market will provide credit enhancement for loans for such facilities. (Sec. 714) Authorizes the Secretary of HUD to award competitive grants to eligible private, nonprofit intermediary organizations to provide technical and financial assistance to child care providers for the renovation, construction, and purchase of child care facilities. Authorizes appropriations.
United States · United States Congress · 14 April 1999
Directs the Secretary of Agriculture to implement the Class I milk price structure known as Option A as part of the final rule to consolidate Federal milk marketing orders.
United States · United States Congress · 14 April 1999
Health Care Access Promotion Act of 1999 - Amends the Internal Revenue Code to exclude from the gross income of an individual certain amounts received under the National Health Service Corps Scholarship Program and the F. Edward Hebert Armed Forces Health Professions Scholarship and Financial Assistance Program.
United States · United States Congress · 13 April 1999
Volunteer Firefighter and Rescue Squad Worker Protection Act - Amends the Fair Labor Standards Act of 1938 to exempt from overtime compensation coverage any fire fighters or rescue squad members during the period: (1) in which they volunteer their services at a facility where they are not then regularly employed; and (2) for which they signed a legally binding waiver of overtime compensation for such services. Prohibits employer coercion of such volunteering.
United States · United States Congress · 13 April 1999
Extends the tax benefits available under the Internal Revenue Code for services performed in a combat zone to members of the Armed Forces of the United States for services performed in the Federal Republic of Yugoslavia (Serbia-Montenegro), Albania, the Adriatic Sea, and the northern Ionian Sea.
United States · United States Congress · 25 March 1999
TABLE OF CONTENTS: Title I: Brownfields Revitalization Title II: Community Participation and Human Health Subtitle A: Community Participation Subtitle B: Human Health Title III: Liability Reform Title IV: Remedy Selection Title V: General Provisions Title VI: Funding Subtitle A: Expenditures From the Hazardous Substance Superfund Subtitle B: Extension of Hazardous Substance Superfund Recycle America's Land Act of 1999 - Title I: Brownfields Revitalization - Amends the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA) to direct the President to establish a program to provide grants to eligible States or political subdivisions, including Indian tribes, for: (1) inventory and assessment of brownfield facilities; and (2) capitalization of revolving loan funds for remedial actions at such facilities. Defines a "brownfield facility" as real property with respect to which expansion or redevelopment is complicated by the presence or potential presence of a hazardous substance. Authorizes appropriations. (Sec. 103) Authorizes the Administrator of the Environmental Protection Agency (EPA) to provide technical and other assistance to States to establish and expand State voluntary cleanup programs. Makes limited amounts available from Superfund for FY 2000 through 2004 for such assistance. (Sec. 104) Bars the President or any person (other than a State), with respect to a facility that is not listed or proposed for listing on the National Priorities List (NPL) at which there is a release or threatened release of a hazardous substance, from taking an administrative or judicial enforcement action or bringing a civil action against any person who is conducting or has completed a response action in compliance with State law. Makes exceptions to this prohibition if the State requests the President to take action or in certain cases of emergency, risk, or migration of contamination across State lines. (Sec. 105) Requires the President to defer listing a facility on the NPL if: (1) long-term remedial action will be conducted under other Federal authorities; (2) remedial action that will provide long-term protection of human health and the environment is underway at that facility under a State response program; or (3) at a State's request, the State is attempting to obtain an agreement from a person to perform a remedial action under a State response program. Authorizes the President to place a facility described in (3) above on the NPL if, after one year, the President finds that the State is not making reasonable progress toward obtaining an agreement. Title II: Community Participation and Human Health - Subtitle A: Community Participation - Requires the President to take specified actions to provide for meaningful public participation in every significant phase of a response action at a facility listed or proposed for listing on the NPL (covered facilities). Permits affected Indian tribes and communities, local government officials, and State and local health officials to propose remedial alternatives to the President. (Sec. 202) Requires the President to make records relating to response actions at covered facilities available to the public throughout all phases of an action. Sets forth minimum requirements for documents made available to the public which describe risk to human health. (Sec. 203) Revises provisions regarding grants for technical assistance to authorize the Administrator to make such grants to affected communities with respect to: (1) covered facilities; (2) facilities at which the Administrator is undertaking a response action anticipated to exceed one year; or (3) facilities at which a specified funding limit is anticipated to be reached. (Sec. 205) Sets forth specific notice and comment requirements to provide for public participation in removal actions. (Sec. 206) Directs the Administrator to submit to Congress a community study that includes an analysis of: (1) the duration of time between the discovery and listing of a facility; (2) the timing and nature of response actions; (3) the degree to which public views are reflected in response actions; (3) future land use determinations and use of institutional controls; (4) the population, race, ethnicity, and income characteristics of communities affected by facilities listed or proposed for listing on the NPL; and (5) the risk presented by each such facility. Requires periodic updates of such study. Directs the Administrator to institute necessary improvements or modifications to address any deficiencies identified by the study. Subtitle B: Human Health - Requires the Agency for Toxic Substances and Disease Registry (ATSDR) Administrator to develop and distribute educational materials on human health effects of hazardous substances to the public. Authorizes the ATSDR Administrator to provide grant or contract assistance to individuals who may be affected by releases or threatened releases when: (1) a public health assessment is conducted at an NPL facility; or (2) a facility is being evaluated for inclusion on the NPL. Authorizes and directs the ATSDR Administrator, pursuant to such grants or contracts, to provide diagnostic services, health data registries, and preventative public health education to communities affected by such releases. (Sec. 223) Requires the President, in setting priorities for remedial action under the national hazardous substance response plan (part of the national contingency plan for the removal of oil and hazardous substances), to place highest priority on facilities with releases resulting in actual ongoing human exposures at levels of public health concern or demonstrated adverse effects. (Sec. 224) Requires the Administrator to evaluate areas such as Indian reservations or poor rural communities that warrant special attention and identify up to five facilities in each EPA region that are likely to warrant inclusion on the NPL. Accords such facilities a priority in evaluation for NPL listing and scoring. Title III: Liability Reform - Bars the President from issuing orders in connection with abatement actions to protect public health and the environment against any person who would not be liable for damages and costs described under general liability provisions. Prohibits Federal agencies with authority to use the imminent hazard, enforcement, and emergency response authorities under provisions governing abatement actions from using such authorities with respect to releases for which they are potentially responsible parties (PRPs). (Sec. 303) Absolves of liability for response costs and damages certain owners or operators, including persons who inherited the property concerned and government entities that acquired property involuntarily, or through eminent domain or the granting of a license or permit to conduct business, if such persons: (1) acquired the affected facility after the disposal or placement of the hazardous substance for which liability is alleged; (2) did not cause or contribute to the hazardous substance release; and (3) exercised appropriate care with respect to such substance. Limits liability for owners or operators who meet such conditions and received the property as a charitable donation. Exempts from liability: (1) owners or operators of rights-of-way over which hazardous substances are transported if such persons did not cause or contribute to the release concerned; (2) railroad owners or operators of spur tracks whose tracks meet specified conditions and who did not cause or contribute to the release concerned; and (3) construction contractors whose liability is based solely on construction contract activities and who did not know of the presence of hazardous substances and exercised appropriate care with respect to such substances. Grants the United States a lien for unrecovered response costs on a facility for which the owner is not liable by reason of meeting the conditions described above. Prescribes conditions for such liens. Bars liens with respect to property: (1) for which the property owner preceding the current owner is not liable or has resolved liability; or (2) where an environmental assessment gave the owner or operator no reason to know of the release of hazardous substances. Makes applicable to tribal governments an exemption from liability for States or local governments for costs or damages resulting from actions taken in response to an emergency created by a release generated by a facility owned by another person. Expands such exemption to include actions to improve water quality protection at abandoned mine sites and adjacent lands owned by others if such actions are taken in accordance with a Federal or State-approved response action. Excludes certain contiguous property owners from the definition of "owner or operator" for purposes of creating an exemption to liability. (Sec. 306) Exempts certain small business concerns from liability under provisions governing arrangement, acceptance, or transport of hazardous substances for response costs or damages at an NPL facility with respect to actions taken before March 25, 1999. Provides an additional exemption from liability under such provisions if the materials that were arranged or transported for disposal at the NPL facility consist of municipal solid waste (MSW) or sewage sludge. Absolves municipalities that participate in a qualified household hazardous waste collection program from liability under such provisions, with respect to actions taken 36 months after this Act's enactment date, for the arrangement or transport of materials consisting of MSW or sewage sludge to an NPL facility. Limits liability response costs for facilities that received MSW, were proposed for NPL listing before March 25, 1999, are owned by municipalities, and are not subject to certain criteria for solid waste landfills under the Solid Waste Disposal Act. Requires the Hazardous Substance Superfund (Superfund) to assume the liability for certain exempt parties or those subject to limited liability for releases from NPL facilities. Directs the Administrator to establish a small business Superfund assistance section within the EPA small business ombudsman office to provide assistance and information regarding CERCLA and the allocation and settlement processes. (Sec. 307) Limits the right to seek contribution from other parties where: (1) the person asserting the right has waived such right in a settlement; (2) the person from whom the contribution is sought is not liable under CERCLA; or (3) the person from whom the contribution is sought has entered into a final settlement with the United States. Makes any person who commences a contribution action liable to the person against whom the action is brought for all reasonable costs of defending against the claim if the action: (1) is barred for the reasons stated above; (2) is brought against a person who is protected from suits by reason of settlement with the United States; or (3) is brought during a specified moratorium period. (Sec. 308) Expands the exemption from liability for response action contractors to include exemption from liability under State or local law unless a State has enacted a law determining liability of such contractors. Extends certain indemnification agreements made by the President with respect to negligence of response action contractors to any claims for negligence arising under State or local law. Bars actions against contractors more than six years after the completion of work. Makes such prohibition inapplicable in cases of gross negligence or intentional misconduct or in States or political subdivisions where the State has enacted a statute determining liability for such contractors. (Sec. 309) Requires (current law authorizes) the President to offer PRPs (currently, any person) who enter into settlement agreements that are in the public interest a final covenant not to sue concerning liability to the United States for response actions or costs, provided that: (1) the settling party agrees to perform a final remedial action for the release that is the subject of the settlement; (2) the agreement has been reached prior to the commencement of litigation against the settling party; (3) the settling party waives all contribution rights against other PRPs at the facility; (4) the settling party, other than a small business, pays a premium that compensates for the risks of remedy failure, future liability, and unanticipated increases in the cost of any uncompleted action (unless the party is performing the action); (5) the remedial action does not rely on institutional controls to ensure continued health and environmental protection; and (6) the settlement is otherwise acceptable to the United States. Authorizes the President, for settlements for which covenants are unavailable, to provide any person with a covenant not to sue concerning any liability to the United States if the covenant not to sue is in the public interest. Makes PRPs who are natural persons, small businesses, or municipalities with a demonstrated limited ability to pay response costs eligible for expedited settlements. Absolves a party of liability if the President does not make a settlement offer within the later of 180 days of determining that such party is eligible for an expedited settlement or of this Act's enactment date. (Sec. 310) Absolves persons (other than owners or operators) who arranged for the recycling of recyclable material or who transported such material from general liability under CERCLA. Deems transactions involving recyclable materials that consist of scrap plastic, glass, textiles, or rubber (other than whole tires) to be arranging for recycling if the person who arranged the transaction demonstrates that the following criteria were met: (1) the recyclable material met a commercial specification grade and a market existed for the material; (2) a substantial portion of the material was made available for use as a feedstock for the manufacture of a new saleable product; (3) the material (or product made from the material) could have been a replacement for a virgin raw material; and (4) with respect to transactions occurring 90 days after this Act's enactment, the person exercised reasonable care to determine that the facility where the material would be managed by another was in compliance with Federal, State, or local environmental laws or regulations. Deems transactions involving recyclable materials that consist of scrap metal to be arranging for recycling if the person who arranged the transaction demonstrates that: (1) the criteria for scrap materials were met; (2) he or she complied with applicable standards regarding activities associated with the recycling of scrap metals; and (3) the scrap metal was not melted prior to the transaction. Deems transactions involving recyclable materials that consist of spent lead-acid, nickel-cadmium, or other batteries to be arranging for recycling if the person involved demonstrates that: (1) the criteria for scrap materials were met; and (2) he or she complied with applicable Federal environmental standards regarding such batteries. Deems transactions involving recyclable materials that consist of used oil to be arranging for recycling if the person involved did not mix such materials with a hazardous substance following the removal of the oil from service and demonstrates that: (1) the recyclable material was sent to a facility that recycled used oil by using it as a feedstock for the manufacture of a new saleable product; (2) the material (or product made from the material) could have been a replacement for a virgin raw material; (3) with respect to transactions occurring 90 days after this Act's enactment, the person exercised reasonable care to determine that the facility where the material would be managed by another was in compliance with Federal, State, or local environmental laws or regulations; and (4) he or she was in compliance with standards for the management of used oil under the Solid Waste Disposal Act. Makes the exemptions from liability inapplicable if the person: (1) had an objectively reasonable basis to believe at the time of the recycling transaction that the recyclable material would not be recycled or would be burned as fuel or for energy recovery or incineration (in the case of materials other than used oil) or that the consuming facility was not in compliance with Federal, State, or local environmental laws or regulations; (2) had reason to believe that hazardous substances had been added to the material for purposes other than processing for recycling; or (3) failed to exercise reasonable care with respect to the management of the material. (Sec. 311) Sets forth provisions regarding an allocation process to determine equitable shares of liability for costs of performing response actions. Makes an action eligible for allocation if: (1) the performance of such action is not the subject of a consent decree or an administrative order as of March 25, 1999; and (2) the President's estimate of the cost of such action exceeds $2 million. Sets forth requirements for the President in initiating the allocation process. Stays litigation of eligible actions until 150 days after the issuance of the allocator's report unless the court determines that a stay will result in manifest injustice. Grants the court jurisdiction to ensure that a neutral allocator is selected. Authorizes the President to initiate an allocation for any response action. Requires the President to provide an estimate of the aggregate Superfund share prior to selection of an allocator and to offer to contribute to a settlement of liability on the basis of such estimate. Entitles the Administrator or the Attorney General, as representatives of Superfund, and any State that may be responsible for costs, to participate in allocation proceedings. Places a moratorium on litigation seeking recovery of response costs or contributions in connection with actions for which the President has initiated allocations until 150 days after issuance of the allocator's report or of a report under this section. Stays pending actions or claims, including those under State law, until such prescribed period unless the court determines that a stay will result in manifest injustice. Sets forth procedures for the allocation of response costs to Superfund by the allocator. Divides unattributable shares pro rata among the PRPs and Superfund. Sets forth requirements for accepting settlements based on allocations. Makes such requirements inapplicable if the Administrator and the Attorney General reject the allocation report. Sets forth conditions under which parties who satisfactorily perform work under an administrative abatement action order with respect to a remedial action for which an allocation is required shall be entitled to reimbursement for the costs of work performed in excess of the share allocated. Title IV: Remedy Selection - Revises provisions regarding general rules for remedy selection. Requires exposure assessments to be consistent with the current and reasonably anticipated uses of land, water, and other resources identified by the President. Directs the President, for purposes of selecting appropriate methods of remediation for a given facility, to identify current and reasonably anticipated uses of land, water, and other resources at and around the facility and the timing of such uses. Permits land use assumptions restricting future use to be used in evaluating remedial alternatives only to the extent that institutional controls meeting specified criteria have been or will be adopted in the final remedy. Directs the President to use site-specific risk assessment to: (1) determine the nature and extent of risk to human health and the environment; (2) assist in establishing remedial objectives for the facility respecting releases or threatened releases of hazardous substances and in identifying geographic areas or exposure pathways of concern; and (3) evaluate alternative remedial actions for a facility to determine their risk reduction benefits. Lists factors to be balanced by the President in selecting an appropriate remedy. Requires the President to give preference to remedies that include a treatment component for facilities with source materials that constitute a principal threat. Directs the President to maintain a registry of restrictions on the use of land, water, or other resources through institutional controls that are included in final records of decisions as part of the basis of decision at NPL facilities. (Sec. 402) Authorizes the President, in order to respond to a release or threatened release of a hazardous substance, to acquire a hazardous substance easement which limits or controls the use of land or other natural resources. Permits easements to be used wherever institutional controls have been selected as a component of a remedial action and the national contingency plan. Makes easements enforceable in perpetuity (unless terminated pursuant to this Act) against owners of affected property and persons who acquire interest in, or rights to use, the property. Sets forth provisions regarding the President's authority to assign easements to other parties. (Sec. 403) Requires risk assessments and characterizations conducted under CERCLA to: (1) provide objective assessments, estimates, and characterizations which neither minimize nor exaggerate the nature and magnitude of health and environmental risks; (2) distinguish scientific findings from other considerations; (3) be based on the best, relevant, and current scientific and technical information; and (4) be based on an analysis of the weight of scientific evidence that supports conclusions about a problem's potential health and environmental risk. Title V: General Provisions - Expands CERCLA provisions regarding treatment of Indian tribes to afford Indian tribes the same treatment as States with respect to provisions regarding public participation and remedy selection. Deems references to State facilities under CERCLA to mean facilities on Federal Indian reservations as well. Requires the President to conduct a study of, and report to Congress on, the health impacts on Indian tribes of pollutants, contaminants, and hazardous substances released from facilities listed on or proposed for listing on the NPL. (Sec. 503) Amends the Superfund Amendments and Reauthorization Act of 1986 to require certain grants for the training and education of workers engaged in hazardous waste removal or containment or emergency response activities to be made from Superfund. Allocates at least 20 percent of funds for such purposes to the training of minority and other community-based workers who are involved in such activities. (Sec. 504) Revises provisions requiring contracts with States before remedial actions are provided to prohibit the President from providing any remedial action unless the State enters into an agreement providing assurances that it will pay ten percent of the costs of the action and ten percent of the costs of operation and maintenance. (Sec. 505) Extends certain provisions authorizing reimbursements by the President to local governments affected by releases or threatened releases to affected States as well. (Sec. 506) Sets forth provisions regarding enforcement and dispute resolution regarding remedy selection at Federal facilities for which authorities have been delegated to a State. (Sec. 507) Requires the Congressional Budget Office to conduct and submit to Congress a study of the potential costs to the Federal Government over the next 20 years from Federal liability for natural resource damages under CERCLA. (Sec. 508) Provides that CERCLA liability provisions shall not be construed to preempt any claims under State law for contribution to or recovery of costs of responding to releases of hazardous substances. Title VI: Funding - Subtitle A: Expenditures From the Hazardous Substance Superfund - Revises the list of activities for which expenditures from Superfund are authorized. Permits the President to use Superfund monies for administrative costs directly related to the costs of authorized activities. Bars the use of Superfund for response actions that are not removal actions with respect to non-NPL facilities. Repeals provisions regarding the assumption of certain liability by the Post-closure Liability Fund. (Sec. 602) Authorizes appropriations to Superfund for FY 2000 through 2004. Subtitle B: Extension of Hazardous Substance Superfund - Amends the Internal Revenue Code to extend the environmental tax to taxable years beginning after December 31, 1999, and before January 1, 2004. Extends specified provisions regarding: (1) Superfund's financing rate; (2) limits on tax if the unobligated balance in Superfund exceeds a specified amount; and (3) the repayment deadline for advances made to Superfund. Lowers the amount of the unobligated Superfund balance required for a suspension of collection of tax on petroleum under environmental tax provisions.
United States · United States Congress · 25 March 1999
United Nations Arrears Payment Act - Makes available funds appropriated for the U.S. contribution for payment of United Nations arrearages for international organizations and international peacekeeping activities for FY 1998 and 1999.
United States · United States Congress · 25 March 1999
Amends the Harmonized Tariff Schedule of the United States to: (1) provide a duty, through December 31, 2004, on fabrics of carded or combed wool certified by the importer as "Super 70's" or "Super 80's" intended for use in making suits, suit-type jackets or trousers; and (2) grant duty-free treatment, through December 31, 2004, of fabrics of carded or combed wool certified by the importer as "Super 90's" or higher grade intended for use in making suits, suit-type jackets or trousers. Treats (for tariff purposes) such suits similarly to certain other suits under the Schedule.
United States · United States Congress · 25 March 1999
First-time Homebuyer Affordability Act of 1999 - Amends the Internal Revenue Code to make the tax on prohibited transactions inapplicable to a qualified home equity participation arrangement (one in which up to $10,000 in an individual retirement plan is used to acquire an ownership interest in a dwelling unit that is to be used as the principal residence for a first-time homebuyer). Requires such ownership interest to be a fee interest requiring full repayment. Defines "first-time homebuyer" as an individual on whose behalf an individual retirement plan is established (eligible participant) or a family member (child, parent, or grandparent) who had no present ownership interest in a principal residence during the 36-month period before the date of the arrangement. Allows the use of amounts in an individual retirement plan to make loans of up to $10,000 to purchase a home for a first-time homebuyer on behalf of an eligible participant or a family member. Prohibits a related interest deduction. Requires repayment within 15 years.
United States · United States Congress · 25 March 1999
IRA Charitable Rollover Incentive Act of 1999 - Amends the Internal Revenue Code to exempt from inclusion as income individual retirement account distributions used for qualified charitable purposes. Sets forth related rules for charitable remainder trusts, pooled income funds, and charitable gift annuities.
United States · United States Congress · 25 March 1999
Amends the Internal Revenue Code to make revisions concerning the treatment of tip income for specified services, including treating a limited amount of tips as property transferred by gift.
United States · United States Congress · 25 March 1999
Good Samaritan Tax Act - Amends the Internal Revenue Code to set forth a rule for determining the amount of the deduction allowable for a charitable contribution of food inventory.
United States · United States Congress · 25 March 1999
Amends the Internal Revenue Code with respect to limitations on benefits and contributions under qualified plans to apply to multiemployer plans the same treatment in the adjustment to the $90,000 limit on benefits, where the benefit begins before the social security retirement age, as is accorded to plans maintained by governments and tax-exempt organizations. Exempts multiemployer plans from the alternative benefit limit of 100 percent of the participant's average compensation for his or her high three years. States that multiemployer plans shall not be combined or aggregated with other plans for limitation purposes.
United States · United States Congress · 25 March 1999
Public Benefit Collaborative Research Tax Credit Act of 1999 - Amends the Internal Revenue Code to extend the tax credit for increasing research activities to 20 percent of expenses attributable during the taxable year (including as contributions) to a qualified collaborative research consortium. Defines such a consortium as a tax-exempt, non-private organization operated primarily to conduct scientific research, contributions to which during the taxable year by at least 15 unrelated persons meet specified limits. Repeals the contract research expense limitation applicable to such consortia.
United States · United States Congress · 25 March 1999
Amends the Internal Revenue Code to exclude from gross income any amount received by an individual (or any heir of the individual) from any person as a result of any moral or legal injustice experienced by such individual as a Holocaust victim persecuted for racial or religious reasons by Nazi Germany or any other Axis regime.
United States · United States Congress · 24 March 1999
Social Security and Medicare Safe Deposit Box Act of 1999 - Amends the Congressional Budget Act of 1974 to provide a point of order in the House or the Senate against consideration of any concurrent budget resolution or conference report or amendment pertaining thereto that would cause or increase an on-budget deficit for any fiscal year. Makes it out of order in the House or the Senate to consider any bill, joint resolution, amendment, motion, or conference report if the enactment of the reported bill or resolution, the adoption and enactment of an amendment, or the enactment of a bill or resolution in the form recommended in the conference report would cause or increase an on-budget deficit for any fiscal year. Makes such point of order inapplicable to social security or Medicare reform legislation (defined as legislation enacted into law that specifies that it is reform legislation for purposes of this Act). Includes the receipts, outlays, and surplus or deficit in the Federal Old-Age and Survivors and Disability Insurance Trust Funds within the content of the concurrent budget resolution. Authorizes a waiver or suspension in the Senate of points of order under this Act only with a three-fifths majority. Requires the same majority to sustain an appeal on a ruling on such points of order. Requires any official Federal Government statement of the Federal or congressional budget surplus or deficit totals to exclude the outlays and receipts of the Old-Age, Survivors, and Disability Insurance Program under the Social Security Act. Requires such outlays and receipts to be submitted in separate social security budget documents. Terminates the point of order and budget resolution content amendments made by this Act upon enactment of social security and Medicare reform legislation.
United States · United States Congress · 24 March 1999
World War II Memorial Completion Act - Directs the American Battle Monuments Commission to solicit and accept contributions for establishing the World War II memorial in the District of Columbia or its environs (authorized under prior law). Establishes in the Treasury a fund to hold and expend such contributions. Authorizes the Commission to: (1) borrow up to $65 million from the Treasury to ensure that memorial groundbreaking, construction, and dedication are completed on a timely basis; and (2) accept voluntary services in furtherance of fund-raising activities (authorizing reimbursement of volunteer incidental expenses). Extends until December 31, 2005 (currently, May 25, 2000), the authority to construct the memorial. Revises current Commission authority to receive State, local, and private amounts for establishing the memorial to: (1) authorize the Commission to solicit (instead of just receive) such contributions; and (2) require the deposit of such amounts in the fund created under this Act. Requires the Commission to establish written guidelines for the acceptance of funds and in-kind contributions. Authorizes the Commission to adopt, obtain, use, register, and license trademarks, copyrights, and patents in connection with intellectual property and related items.
![Official portrait of Rep. Houghton, Amo [R-NY-31]](https://www.congress.gov/img/member/cd375c1d1b0b554995c377c2856cb497_200.jpg)