The world's political record
Person
![Official portrait of Rep. Houghton, Amo [R-NY-31]](https://www.congress.gov/img/member/cd375c1d1b0b554995c377c2856cb497_200.jpg)
United States · Official source
1,876 records where Rep. Houghton, Amo [R-NY-31] is listed as a sponsor, author, or other actor. Search with topics and years
United States · United States Congress · 5 February 2003
Amends the Internal Revenue Code to classify certain restaurant buildings as 15-year depreciable property.
United States · United States Congress · 5 February 2003
Help Efficient, Accessible, Low Cost, Timely Healthcare (HEALTH) Act of 2003 - Makes changes to the health care liability system, including compensation for injured patients and other issues arising out of health care law suits. Requires a suit to be brought within three years of the date of injury or one year after the claimant discovers or should have discovered the injury, whichever occurs first. Specifies exceptions when a suit may be brought later than three years after the date of injury. Sets forth requirements and permissible recovery amounts for compensating patient injury, including: (1) the full amount of economic loss without limitation; (2) noneconomic damages as specified; and (3) a fair share rule. Requires the court to supervise payment-of-damage arrangements, limiting contingency fees. Permits the introduction of evidence of collateral source benefits, except that this section shall not apply to provisions of the Social Security Act pertaining to State plans for medical assistance and Medicare as secondary payer. Limits the availability of punitive damages, requiring clear and convincing evidence of malicious intent to injure or a deliberate failure to avoid substantially certain, unnecessary injury. Prohibits their award for products that comply with Food and Drug Administration (FDA) standards, except if the manufacturer or distributor of a particular medical product or the supplier of a component or raw material of such a product causes harm by failing to comply with a specific requirement of the Federal Food, Drug and Cosmetic Act. Authorizes periodic payment of future damages to claimants. Excludes suits for vaccine-related death or injury from the requirements of this Act if otherwise covered under the National Vaccine Injury Compensation Program. Preempts State law unless such law imposes greater protections for health care providers and organizations from liability, loss, or damages. Expresses the sense of Congress that a health insurer should be liable for damages for harm caused when it makes a decision as to what care is medically necessary and appropriate.
United States · United States Congress · 4 February 2003
Authorizes the President to award a gold medal to each of the seven crew members who perished aboard the space shuttle Columbia: Rick D. Husband; Michael P. Anderson; Laurel Clark; David M. Brown; William C. McCool; Kapana Chawla; and Ilan Ramon.
United States · United States Congress · 29 January 2003
Amends the Homeland Security Act of 2002 to direct the Secretary of Homeland Security, acting through the Under Secretary for Science and Technology, to designate one or more university-based centers for homeland security. (Currently, the Secretary is required to establish one or more centers within one year after enactment of the Act.) Includes diagnostic medical services and information engineering as criteria for such designation. Authorizes the Secretary to except certain criteria and to consider additional criteria with respect to such designation in order to further homeland security interests. Repeals provisions of the Act which amend the Public Health Service Act to revise definitions of vaccine, vaccine manufacturer, and vaccine-related injury or death. Expresses the sense of the House of Representatives that the Committee on Energy and Commerce should report a bill addressing: (1) revitalizing immunization efforts by ensuring an adequate supply of vaccines and encouraging the development of new vaccines; and (2) ensuring that patients who have suffered vaccine-related injuries have an opportunity for fair redress and that vaccine manufacturers, physicians, and other administrators have adequate protections. Removes the authority of the Secretary to waive a prohibition on contracts with corporate expatriates when the Secretary determines that the waiver will prevent either the loss of jobs in the United States or costs that the Government otherwise would not occur.
United States · United States Congress · 29 January 2003
Investment in America Act of 2003 - Amends the Internal Revenue Code to make permanent the credit for increasing research activities. Increases the alternative incremental credit rates. Provides an alternative credit for qualified research expenses.
United States · United States Congress · 29 January 2003
Amends the Internal Revenue Code respecting the Hope Scholarship Credit to: (1) extend coverage to fees, books, supplies, and equipment, and exempt such expenses from information reporting requirements; and (2) not reduce such Credit by Federal Pell Grant and Supplemental Educational Opportunity Grant amounts.
United States · United States Congress · 29 January 2003
Designates the U.S. Postal Service facility located at 747 Broadway in Albany, New York, as the "United States Postal Service Henry Johnson Annex."
United States · United States Congress · 29 January 2003
Recognizes that a strong domestic steel industry and strong domestic manufacturing base are vital to national defense and economic security. Urges the President to request the United States International Trade Commission, in addition to monitoring and reporting on certain enumerated items in section 204 of the Trade Act of 1974 with respect to the tariff increases and tariff rate quotas proclaimed by the President on March 5, 2002, on certain steel imports, to also monitor and report on the impact of the temporary safeguards on domestic steel consuming industries.
United States · United States Congress · 27 January 2003
National AMBER Alert Network Act of 2003 - Requires the Attorney General to assign an AMBER Alert Coordinator of the Department of Justice to act as the national Coordinator of the AMBER Alert communications network regarding abducted children. Requires the coordinator to: (1) seek to eliminate gaps in the network; (2) work with States to encourage the development of additional network elements and to ensure regional coordination; and (3) act as the nationwide point of contact for network development and for regional coordination of alerts on abducted children through the network. Directs the Coordinator to: (1) notify and consult with the Federal Bureau of Investigation concerning each child abduction for which an AMBER Alert is issued; and (2) establish minimum standards for the issuance of alerts and for the extent of their dissemination (limited to the geographic areas most likely to facilitate the recovery of the abducted child). Requires the Secretary of Transportation to provide grants to States for the development or enhancement of notification or communications systems along highways for alerts and other information for the recovery of abducted children. Includes among permissible activities the development or enhancement of electronic message boards, and the placement of additional signage, along highways. Directs the Attorney General to provide grants to States for the development or enhancement of programs and activities for the support of AMBER Alert communications plans.
United States · United States Congress · 27 January 2003
National Naval Force Structure Policy Act - States that it is U.S. policy to rebuild as soon as possible the size of the U.S. Navy fleet to no fewer than 375 vessels in active service, including 15 aircraft carrier battle groups and 15 amphibious ready groups.
United States · United States Congress · 8 January 2003
Roadway Safety and Congestion Mitigation Improvements Act - Directs the Secretary of Transportation to establish and implement a roadway safety program under which a State may obligate funds apportioned to carry out activities pertaining to: (1) older driver safety enhancements; (2) roadway safety management systems; (3) run-off-road mitigation; (4) speed management; (5) pedestrian and bicycle safety; (6) intersection safety; (7) emergency management; (8) alcohol and seatbelt awareness; (9) highway-rail crossings; and (10) compliance with Federal requirements as specified below. Requires the Secretary to issue regulations requiring each State to comply with requirements regarding: (1) training of installers of guardrail and associated roadside safety systems; (2) pavement markings; (3) work zone safety and mobility enhancement; and (4) high-risk work zone specifications. Directs the Secretary to: (1) gather annual work zone safety and mobility data; and (2) develop a national standard on the use of positive separation for roadway work zones of highway projects eligible for assistance. Limits the amount of Federal highway funds apportioned to a State for the roadway safety program that the State may obligate for: (1) safety enhancement activities under this Act; (2) measures to facilitate the safe walking or bicycling of children to and from school; (3) safety measures at highway-rail crossings. Directs the Secretary, before making roadway safety apportionments, to set aside specified amounts for: (1) educational materials for older and inexperienced drivers; (2) roadway safety research and data evaluation and issuance of an annual report on safety construction; (3) the National Work Zone Safety Information Clearinghouse; (4) National Work Zone Awareness Week activities; and (5) local technical assistance staff training. Sets forth provisions governing the apportionment of Federal highway funds for the roadway safety program. Provides that the Federal share for police assistance during high-risk work zone activities and for certain positive separation measures may be 100 percent of project construction costs.
United States · United States Congress · 8 January 2003
Housing Bond and Credit Modernization and Fairness Act of 2003 - Amends the Internal Revenue Code to: (1) repeal the required use of certain principal repayments on mortgage subsidy bond financings to redeem bonds; (2) modify the purchase price limitation under mortgage subsidy bond rules based on median family income; and (3) define the term "area median gross income" for low-income housing credit projects.
United States · United States Congress · 8 January 2003
Amends the Internal Revenue Code to exclude stock options and employee stock purchase plans from the definition of wages for purposes of employment taxes.
United States · United States Congress · 8 January 2003
Fairness, Simplification and Competitiveness for American Business Act of 2003 - Revises Internal Revenue Code rules relating to U.S. businesses operating abroad. Revises provisions concerning treatment of controlled foreign corporations, including: (1) expanding the de minimis rule; (2) excluding from the definition of "foreign base company oil related income" the pipeline transportation of oil or gas within such foreign country; (3) repealing rules applicable to foreign personal holding companies and foreign investment companies; (4) amending the definition of foreign personal holding company income to include income from certain personal services contracts and sale of such contracts; (5) repealing controlled foreign corporation rules on foreign base company sales and service income; (6) reducing foreign tax credit baskets; and (7) not treating interest, dividends, rents, and royalties from a related controlled foreign corporation as foreign personal holding company income. Sets forth provisions concerning foreign tax credit, including: (1) extending the period in which excess foreign taxes may be carried; (2) defining overall domestic loss and setting forth provisions for determining taxable income for any taxpayer sustaining such a loss; (3) issuing special rules relating to financial services income; (4) dictating rules for the treatment of dividends from certain corporations and extending the look-through treatment for such corporations; (5) extending the carryforward period for foreign tax credits; (6) repealing the limitation of such credits under the alternative minimum tax; and (7) eliminating limitation on such credits with regard to oil or gas extraction taxes. Exempts certain foreign corporations from uniform capitalization rules. Sets forth provisions concerning airline mileage awards to certain foreign persons. Repeals the special capital gains tax on certain nonresident aliens. Exempts dividends paid by a foreign corporation to a nonresident alien from 30 percent taxation. Permits, for interest allocation rule purposes, treating each electing worldwide affiliated group as an affiliated group, subject to exceptions. Makes permanent the subpart F exception for active income financing (presently, the exception expires for taxable years beginning after December 31, 2006).
United States · United States Congress · 7 January 2003
Amends the Microenterprise for Self-Reliance Act of 2000 to make as one of its purposes that in implementation of this Act at least 50 percent of all microenterprise assistance be targeted to the very poor, that is, those persons living either in the bottom 50 percent below the poverty line or on less than the equivalent of one dollar per day. Amends the Foreign Assistance Act of 1964 to authorize the President to provide assistance to increase the availability of financial services (not just credit) to microenterprise households lacking full access to credit, including through: (1) loans and guarantees to microfinance institutions to expand the availability of savings and credit to poor and low-income households; (2) training programs to enable such institutions to better meet the financial services needs of their clients; and (3) training programs to enable clients to make better use of credit, increase their financial literacy, and to better manage their enterprises to improve their quality of life. Declares that, in order to maximize the sustainable development impact of microenterprise development grant assistance authorized under the Act, the Administrator of the agency primarily responsible for administering such assistance shall establish a monitoring system that, among other things, adopts the widespread use of proven and effective poverty assessment tools to identify the poorest of the poor and ensure that they receive needed microenterprise credits, loans, and assistance. Requires the Administrator of the Agency for International Development to develop and certify no fewer than two low-cost methods for measuring the poverty levels of the current or prospective clients of microenterprise organizations for purposes of the provision of microenterprise development grant assistance.
United States · United States Congress · 7 January 2003
Acid Rain Control Act - Amends the Clean Air Act to require further reductions in total annual emissions of sulfur dioxide by utility units and nitrogen oxides by facilities with one or more combustion units serving at least one electricity generator with a capacity of at least 25 megawatts. Permits emissions trading and allocation. Requires the Administrator of the Environmental Protection Agency to promulgate regulations controlling electric utility and industrial source emissions of mercury. Prohibits mercury emission allowance transfers. Requires that these emissions regulations prevent localized adverse effects and ensure significant reductions on both coasts. Directs the Administrator to identify for and report to Congress on scientifically credible environmental indicators sufficient to protect sensitive ecosystems of the Adirondack, mid-Appalachian, Rocky and Southern Blue Ridge Mountains as well as the Great Lakes, Lake Champlain, Long Island Sound, and the Chesapeake Bay.
United States · United States Congress · 7 January 2003
Museum and Library Services Act of 2003 - Amends the Museum and Library Services Act (MLSA) and the Library Services and Technology Act (LSTA, which is subchapter B of MLSA) to extend authorizations of appropriations and revise programs under such Acts. Prohibits projects which are determined to be obscene from receiving funds under MLSA. Amends MLSA to establish the National Museum and Library Services Board, within the Institute of Museum and Library Services (IMLS). (Eliminates a National Museum Services Board.) Requires the IMLS Director to: (1) ensure coordination with certain activities under the Elementary and Secondary Education Act of 1965, as amended by the No Child Left Behind Act of 2001 (Public Law 107-110), and other Federal activities; and (2) conduct and publish analyses of museum and library services impact. Revises requirements for annual national awards to outstanding libraries and museums that have made significant contributions in service to their communities. Includes specified entities under the term museum, for MLSA purposes. Revises museum services activities. Entitles subchapter C of MLSA as the Museum Services Act. Amends LSTA to provide for: (1) an increased portion for administrative costs; (2) an increased alternative minimum allotment to States under certain conditions; (3) State plans once every five years, as determined by the IMLS Director; (4) additional uses of grants to States for library programs; and (5) recruitment of library and information science personnel under the program of national leadership grants, contracts, and cooperative agreements. Repeals requirements under the National Commission on Libraries and Information Science Act relating to Commission responsibilities to: (1) advise the IMLS Director; and (2) meet with the National Museum Services Board, which is eliminated by this Act.
United States · United States Congress · 7 January 2003
Energy and Science Research Investment Act of 2003 - Instructs the Secretary of Energy to: (1) conduct a comprehensive fundamental research program in designated sciences; and (2) upgrade and expand scientific user facilities maintained by the Office of Science in order to ensure that fundamental science programs aid the applied research and development programs of the Department of Energy (DOE). Authorizes appropriations for FY 2004 through 2007. Amends the Department of Energy Organization Act to establish within DOE: (1) an Under Secretary for Energy Research and Science, to serve as the Science and Technology Advisor to the Secretary, and to exercise authority and responsibility over Assistant Secretaries implementing energy research and development, and energy technology functions; (2) an Assistant Secretary of Science to head the Office of Science (currently headed by a Director); (3) an additional position for Assistant Secretary; (4) the position of General Counsel; and (5) a Science Advisory Board composed of the chairs of the advisory panels for each of the programs.
United States · United States Congress · 7 January 2003
Renames the Technology Assessment Act of 1972 as the Office of Technology Assessment Reestablishment Act of 2003. Authorizes appropriations for the Office of Technology Assessment for FY 2004 through 2009.
United States · United States Congress · 7 January 2003
National Slave Memorial Act - Authorizes the National Foundation for African American Heritage to establish, in the District of Columbia, a memorial to slavery to: (1) acknowledge the fundamental injustice, cruelty, brutality, and inhumanity of slavery in the United States and the 13 American colonies; and (2) honor the nameless and forgotten men, women, and children who have gone unrecognized for their undeniable and weighty U.S. contribution.
United States · United States Congress · 7 January 2003
Individual and Small Business Tax Simplification Act of 2003 - Amends the Internal Revenue Code, with respect to individuals, to: (1) increase the alternative minimum tax exemption amount and adjust it for inflation; (2) replace the head of household filing status with a new exemption for single parents; (3) allow itemizers and nonitemizers a 50 percent deduction for capital gains; (4) repeal the two percent floor on miscellaneous itemized deductions; (5) accelerate the repeal of the phaseout of the overall limitation on itemized deductions and the phaseout of the personal exemption; (6) exclude means-tested government benefits from determining support for purposes of the dependency exemption; (7) combine the Hope and Lifetime Learning credits into an education credit; (8) revise the taxation of social security benefits, the deduction for points on a home mortgage, the taxation of minors, the dependent care credit, the additional exemption for qualifying children, and the definition of qualified higher education expenses; and (9) repeal personal holding company tax provisions. Revises provisions concerning small business taxation to: (1) eliminate the S corporation filing category and permit eligible corporations that are not publicly traded to be treated as a partnership; (2) increase expensing under section 179; (3) repeal provisions concerning collapsible corporations; (4) exclude from net earnings from self-employment partnership income attributable to capital; (5) repeal the ability to elect large partnership reporting rules; and (6) revise provisions concerning the exchange of property held for productive use, the definition of qualified corporate partners for purposes of the at risk rules, payments to retiring partners, foreign currency transactions, and a limited entrepreneur with respect to farming.
United States · United States Congress · 7 January 2003
Constitutional Amendment - Grants Congress power to prohibit the physical desecration of the U.S. flag.
United States · United States Congress · 7 January 2003
Disapproves the rule submitted by the Centers for Medicare & Medicaid Services, Department of Health and Human Services, relating to revisions to payment policies under the Medicare physician fee schedule for calendar year 2003, and the inclusion of registered nurses in the personnel provision of the critical access hospital emergency services requirement for frontier areas and remote locations.
United States · United States Congress · 7 January 2003
Clean Water Infrastructure Financing Act of 2003 - Amends the Federal Water Pollution Control Act to remove certain requirements for States with respect to construction of treatment works under capitalization grant agreements. Requires architectural and engineering contracts to be awarded consistent with procedures under the Federal Property and Administrative Services Act of 1949 or an equivalent State qualifications-based requirement. Directs the Administrator of the Environmental Protection Agency to assist States in establishing simplified procedures for small water systems to obtain assistance under the Act. Requires revolving funds to be used only for providing assistance for activities which have as a principal benefit the improvement or protection of water quality of navigable waters. Makes revisions concerning uses of funds for: (1) innovative technologies; (2) administrative expenses; (3) small system technical, planning, and management assistance; and (4) financially distressed communities. Revises requirements related to consistency with plans and eligibility of treatment works not considered publicly owned. Requires States to make grants to financially distressed communities in any fiscal year in which the Administrator has more than $1.4 billion available for obligation and allows a State to give priority to such communities in making loans. Directs the Administrator to provide technical and financial assistance to owners and operators of publicly-owned treatment works for: (1) inventorying critical treatment works assets; (2) evaluating the performance and condition of these assets; and (3) developing a plan for maintaining and replacing treatment works. Reauthorizes appropriations for FY 2004 through 2008 for the revolving fund program.
United States · United States Congress · 7 January 2003
Honors the life and dedicated service of former Congressman Wayne Owens of Utah.
United States · United States Congress · 13 November 2002
Designates the Department of Veterans Affairs outpatient clinic in Sunnyside, Queens, New York, as the Thomas P. Noonan, Jr., Department of Veterans Affairs Outpatient Clinic.
United States · United States Congress · 16 October 2002
Amends the Internal Revenue Code to permit bonds guaranteed by the Federal home loan banks to be treated as tax exempt bonds.
United States · United States Congress · 16 October 2002
Expresses the sense of the House of Representatives that: (1) the United States should continue to support the efforts of Turkey to join the European Union; and (2) the European Union should recognize Turkey's comprehensive political and economic reforms and set a date for the initiation of accession negotiations at the December 12-13, 2002, meeting of the European Council in Copenhagen.
United States · United States Congress · 15 October 2002
Recognizes and congratulates former President Jimmy Carter for his receipt of the 2002 Nobel Peace Prize, and commends him for his tireless work for and dedication to peace.
United States · United States Congress · 10 October 2002
Trade Enhancement Act of 2002 - Amends the Trade Act of 1974 to make an act, policy, or practice unjustifiable if it constitutes fostering by a foreign government of systematic anticompetitive activities by persons or among persons in one or more foreign countries that have the effect of restricting, on a basis inconsistent with commercial considerations, access of U.S. goods or services to a foreign market or diverting foreign goods or services toward the U.S. market. Makes it an unreasonable act, policy, and practice for a foreign government to tolerate such systematic anticompetitive activities. Requires the United States Trade Representative (USTR), in addition to determining what action to take with respect to any act, policy, or practice found unjustifiable or unreasonable, to: (1) further determine whether there is reason to believe that the conduct of the foreign country concerned involves anticompetitive conduct engaged in by any natural or corporate person or persons; and (2) if so, refer the matter to the Attorney General for investigation into whether such conduct violates the Sherman Act. Amends the Sherman Act to require the Attorney General to: (1) conduct such an investigation if the USTR refers such a matter; and (2) commence an action in a U.S. district court seeking injunctive and other relief if an investigation results in an affirmative determination. Amends the Trade Act of 1974 to authorize the USTR to use, if it has a reasonable basis, an inference adverse to the interests of any foreign government which has failed to cooperate by not acting to the best of its ability to: (1) comply with a reasonable request for information; or (2) require a party within its jurisdiction to comply with a reasonable request for information.
United States · United States Congress · 9 October 2002
Amends the Temporary Extended Unemployment Compensation Act of 2002 (which is title II of the Job Creation and Worker Assistance Act of 2002, PL107-147) to extend temporary extended unemployment compensation (TEUC) payments through weeks of unemployment ending before April 1, 2003, but only for certain qualified individuals in States that meet high unemployment criteria.
United States · United States Congress · 3 October 2002
Penalty and Interest Reform Act of 2002 - Amends the Internal Revenue Code (Code) to move failure to pay estimated tax penalty provisions from chapter 68 (Additions to the Tax, Additional Amounts, and Assessable Penalties) to chapter 67 (Determination of Interest Rate; Compounding of Interest) of the Code while converting such current tax penalty provisions into interest provisions. Exempts from the interest penalty an underpayment of less than $2,000. Excludes from gross income interest paid on any tax overpayment by individuals. Abates interest with respect to: (1) an erroneous refund check without regard to the refund amount (currently $50,000); and (2) taxpayer reliance on written erroneous Internal Revenue Service (IRS) advice. Permits making cash bond deposits to offset potential tax underpayments. Applies the interest netting rules without regard to the 45-day period for individuals. Waives certain penalties for first-time unintentional minor errors for individuals. Establishes a civil penalty, in addition to other penalties provided by law, for certain frivolous tax submissions. Directs the IRS to prescribe a list of frivolous submissions. Gives a person an opportunity to withdraw such submission upon notice by the IRS.
United States · United States Congress · 3 October 2002
Fairness in Tax Collections Act of 2002 - Amends the Internal Revenue Code to permit the IRS to enter into installment agreements with taxpayers that do not provide for full payment of liabilities. Requires the IRS to review partial payment installment agreements at least every two years. Extends from nine months to two years the period in which proceeds errantly acquired by the IRS may be returned. Authorizes a taxpayer to deposit money in an IRA without regard to the normally applicable limits on IRA contributions and rollovers if the IRS has sent back the money being deposited due to a wrongful levy and it originally came from an IRA. Requires the contribution to be to the same type of IRA from which the amounts were withdrawn. Stipulates that in such a scenario any tax on the withdrawal from the IRA is abated. Considers interest paid by the IRS to the taxpayer part of the original payment and is not counted as gross income. Modifies the suspension date of the statute of limitations for taxpayers suffering significant hardship by applying it only if the date of the decision by the National Taxpayer Advocate is at least seven days after the date of the taxpayer's application. Directs the Secretary to study IRS practices concerning liens and levies. Increases the allocations for low-income taxpayer clinics, from the current $6 million annually, to $15 million annually by 2003.
United States · United States Congress · 3 October 2002
Tax Administration Efficiency and Confidentiality Act of 2002 - Amend the Internal Revenue Code regarding: (1) termination of Internal Revenue Service employees for misconduct; (2) Tax Court authority to apply the doctrine of equitable recoupment; (3) Tax Court jurisdiction over collection due process cases; (4) Office of Chief Counsel review of offers of compromise; (5) delay in due date for electronically filed individual income tax returns; (6) joint return collection activities disclosable to either spouse based on oral request; (7) taxpayer representatives returns not subject to examination on sole basis of taxpayer representation; (8) contractor compliance with confidentiality safeguards; (9) standards for disclosure request and consent; (10) taxpayer notice concerning administrative determination of unlawful inspection of return; (11) disclosure in emergency circumstances; (12) taxpayer communications; (13) enrolled agents; (14) financial management service fees; and (15) Treasury auctions.
United States · United States Congress · 2 October 2002
Center for International Human Rights Act of 2002 - Declares that Congress finds that a private, nonprofit corporation known as the Center for International Human Rights has been established in the District of Columbia to: (1) establish programs to promote, monitor, and analyze the status of human rights throughout the world; (2) investigate allegations of human rights violations in conjunction with private and governmental organizations; (3) sponsor fellows to study international human rights issues at the Center; (4) carry out a conference series to bring together international human rights experts to discuss and disseminate information; and (5) make grants to and cooperative agreements with non-governmental organizations to promote human rights, giving priority to indigenous human rights organizations in countries the governments of which violate such rights. Authorizes the Secretary of State to make an annual grant to the Center.
United States · United States Congress · 1 October 2002
Individual and Small Business Tax Simplification Act of 2002 - Amends the Internal Revenue Code, with respect to individuals, to: (1) increase the alternative minimum tax exemption amount and adjust it for inflation; (2) replace the head of household filing status with a new exemption for single parents; (3) allow itemizers and nonitemizers a 50 percent deduction for capital gains; (4) repeal the two percent floor on miscellaneous itemized deductions; (5) accelerate the repeal of the phaseout of the overall limitation on itemized deductions and the phaseout of the personal exemption; (6) exclude means-tested government benefits from determining support for purposes of the dependency exemption; (7) combine the Hope and Lifetime Learning credits into an education credit; and (8) revise the taxation of social security benefits, the deduction for points on a home mortgage, the taxation of minors, the dependent care credit, the additional exemption for qualifying children, and the definition of qualified higher education expenses. Revises provisions concerning small business taxation to: (1) eliminate the S corporation filing category and permit eligible corporations that are not publicly traded to be treated as a partnership; (2) increase expensing under section 179; (3) repeal provisions concerning collapsible corporations; (4) exclude from net earnings from self-employment partnership income attributable to capital; (5) repeal the ability to elect large partnership reporting rules; and (6) revise provisions concerning the exchange of property held for productive use, the definition of qualified corporate partners for purposes of the at risk rules, payments to retiring partners, foreign currency transactions, and a limited entrepreneur with respect to farming.
United States · United States Congress · 25 September 2002
Christopher Reeve Paralysis Act - Permits the Director of the National Institutes of Health (the "Director" of NIH), acting through the Director of the National Institute of Neurological Disorders and Stroke, to expand and coordinate the activities of NIH with respect to research on paralysis. Allows the Director to award grants to public or nonprofit entities to fund Christopher Reeve Paralysis Research Consortia for paralysis research. Permits the Director to solicit public input regarding paralysis research programs. Allows the Director, acting through the Director of the National Institute on Child Health and Human Development and the National Center for Rehabilitation Research and in collaboration with other agencies, to expand and coordinate the activities of NIH with respect to research with implications for enhancing daily function for persons with paralysis. Permits the Director to make grants to multicenter networks of clinical sites that will collaborate on rehabilitation intervention protocols. Permits the Secretary of Health and Human Services, acting through the Director of the Centers for Disease Control and Prevention, to study the unique health challenges associated with paralysis and other physical disabilities to improve the quality of life and long-term health status of individuals with such conditions. Allows the Secretary to undertake direct research and to make grants. Provides for the formation of a national paralysis and physical disability quality of life plan, a hospital-based paralysis registry, and a Comprehensive Paralysis and Other Physical Disability Quality of Life Program. Allows the Secretary to convene a working group for coordinating paralysis research, public health, and rehabilitation training at the Federal level.
United States · United States Congress · 25 September 2002
Declares that the House of Representatives: (1) affirms that the ties that bind the people of the United States and Europe are as strong today as they have been for the past 50 years; (2) accepts the indivisibility of transatlantic security; (3) recognizes that the United States and Europe strengthen and adapt the transatlantic partnership to deal with challenges at home and abroad; (4) acknowledges that in order to strengthen that partnership there must be a renewed commitment to consultations; and (5) commits to helping to improve the partnership by enhancing the dialogue between the European Parliament and the U.S. Congress through the framework of the Transatlantic Legislators Dialogue. Commends Benjamin Gilman for his distinguished career in Congress and for his dedication to further transatlantic friendship and partnership through dialogue and consultation.
United States · United States Congress · 19 September 2002
Designates the Federal building located at Fifth and Richardson Avenues in Roswell, New Mexico, as the Joe Skeen Federal Building.
United States · United States Congress · 13 September 2002
Emergency Agricultural Disaster Assistance Act of 2002 - Directs the Secretary of Agriculture to provide: (1) emergency financial assistance to agricultural producers who have incurred qualifying 2001 or 2002 crop losses due to weather or related conditions; and (2) payments to livestock producers who have incurred 2001 and 2002 losses in an emergency-designated county, with set-asides for the American Indian livestock program.
United States · United States Congress · 5 September 2002
Designates the U.S. Postal Service facility located at 380 Main Street in Farmingdale, New York, as the Peter J. Ganci, Jr. Post Office Building.
United States · United States Congress · 26 July 2002
Commuter Students From Border Nations Act of 2002 - Treats part-time commuter students from Canada and Mexico as temporary visitors for U.S. entry purposes.
United States · United States Congress · 26 July 2002
Energy and Science Research Investment Act of 2002 - Instructs the Secretary of Energy to: (1) conduct a comprehensive program of fundamental research, including chemical sciences, physics, materials sciences, biological and environmental sciences, geosciences, engineering sciences, plasma sciences, mathematics, and advanced scientific computing; (2) expand scientific user facilities maintained by the Office of Science and make them an integral part of the departmental mission for exploring the frontiers of fundamental science; (3) maintain a leading-edge research capability in the energy-related aspects of nanoscience and nanotechnology, advanced scientific computing, and genome research; and (4) ensure that its fundamental science programs help inform Department of Defense DOE applied research and development programs. Authorizes appropriations for FY 2003 through 2006. Amends the Department of Energy Organization Act to create the position of Under Secretary for Energy Research and Science to: (1) serve as Science and Technology Advisor to the Secretary of Energy; (2) monitor (DOE) research and development programs; and (3) exercise authority over Assistant Secretaries implementing certain energy research, development, and energy technology functions. Replaces the position of Director of the Office of Science with the position of Assistant Secretary of Science, who shall carry out DOE fundamental science and engineering research functions, including policy and management. Expresses the sense of the House of Representatives that leadership for departmental missions in nuclear energy should be at the Assistant Secretary level. Establishes in the Office of Science a Science Advisory Board to serve as the science advisor to the Assistant Secretary of Science.
United States · United States Congress · 26 July 2002
Workplace Employee Stock Option Act of 2002 - Amends the Internal Revenue Code to provide for the exclusion from gross income of certain stock purchased with payroll deductions through an employee stock purchase plan. Sets forth special rules with respect to the inclusion of nonresident aliens under the provisions of this Act. Allows certain employees to be excluded from purchasing stock options under this Act. Requires certain employers to submit information returns relating to the transfer of ownership of stock acquired by employees pursuant to certain stock options, and assesses penalties for failure to comply.
United States · United States Congress · 22 July 2002
Expresses the sense of the House of Representatives that Major League Baseball and the Major League Baseball Players Association should implement a mandatory steroid testing program.
United States · United States Congress · 18 July 2002
Tax Simplification Act of 2002 - Amends the Internal Revenue Code to repeal the alternative minimum tax. Amends the definitions of dependent and of head of household. Modifies provisions concerning: (1) the dependent care credit; (2) the child tax credit; (3) the earned income credit; and (4) the deduction for a personal exemption for dependents. Accelerates the repeal of the phaseout of personal exemptions and of the overall limitation on itemized deductions. Repeals certain phaseout provisions, including with regard to the child tax credit. Modifies provisions dealing with the capital gains tax (including, allowing the deduction for nonitemizers) and providing for a deduction for points on a home mortgage. Provides for the partial exclusion of dividends and interest. Increases the exclusion for group-term life insurance purchased for employees. Combines the Hope and Lifetime Learning credits. Repeals provisions regarding collapsible corporations. Sets forth special rules dealing with the active business test for certain corporate reorganizations. Provides rules for determining the transferor's basis of intangible property to a corporation. Repeals the ability of partnerships to elect to apply large partnership rules, effective after December 31, 2003. Repeals the personal holding company tax. Grants the Secretary of the Treasury the authority to prescribe the class life of any property, except for residential rental property and nonresidential real property. Repeals the occupational taxes relating to distilled spirits, wine, and beer. Converts the failure to pay one's estimated income tax penalty to an interest charge on the accumulated unpaid balance.
United States · United States Congress · 18 July 2002
Pays tribute to all those whose ten months of efforts at Fresh Kills Landfill on Staten Island, New York, to clean up the debris from the site of the World Trade Center, and to recover the remains and effects of the victims, following the terrorist attacks of September 11, 2001, helped bring healing and closure to the victims' families and loved ones, to New York, and to the Nation.
United States · United States Congress · 17 July 2002
See summary of: H.R. 3593
United States · United States Congress · 11 July 2002
American Competitiveness and Corporate Accountability Act of 2002 - Amends the Internal Revenue Code to impose a civil penalty for failing to include on any tax return or statement any required information with respect to a "reportable transaction." Imposes a civil penalty for a "reportable transaction understatement." Requires each "material advisor" with respect to a reportable transaction to file a report about such transaction with the Secretary of the Treasury. Modifies or imposes penalties dealing with maintaining lists of investors, frivolous tax submissions, interests in foreign financial accounts, and promoting tax shelters. Establishes rules concerning the tax treatment of expatriated entities and their foreign parents. Imposes an excise tax on the stock compensation of specified insiders in expatriated corporations. Repeals the CFC (controlled foreign corporations) rules on foreign base company sales and services income. Sets forth provisions concerning foreign tax credit, including: (1) modifying interest expense allocation rules; (2) recharacterizing overall domestic loss; and (3) extending the period in which excess foreign taxes may be carried. Applies uniform capitalization rules to foreign persons. Provides for exemptions for certain dividends of regulated investment companies. Repeals the withholding tax on dividends from certain foreign corporations. Increases the dollar limitation for expensing under Section 179. Repeals: (1) the exclusion for extraterritorial income; and (2) the FSC (foreign sales corporation) transitional rules. Extends Internal Revenue Service user fees and customs user fees. Includes in gross income funded deferred compensation of corporate insiders. Extends transfers of excess pension assets to retiree health accounts.
United States · United States Congress · 9 July 2002
Recognizes the Republic of Turkey for its steadfast commitment to, and cooperation in, the war against terrorism. Commends Turkey for implementing economic reforms, particularly those which increase privatization and improve the investment climate there.