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United States · Official source
1,792 records where Rep. Hubbard, Carroll, Jr. [D-KY-1] is listed as a sponsor, author, or other actor. Search with topics and years
United States · United States Congress · 30 March 1988
Designates the week of November 27 through December 3, 1988, as National Sir Winston Churchill Recognition Week.
United States · United States Congress · 29 March 1988
Amends the Revenue Act of 1987 to delay until October 1, 1988, the imposition of excise tax on wholesale sales of diesel and aviation fuels. (Under current law the tax applies to sales after March 31, 1988.)
United States · United States Congress · 24 March 1988
Designates the week of September 25, 1988, as Religious Freedom Week.
United States · United States Congress · 17 March 1988
Amends the Internal Revenue Code with respect to the excise tax on diesel and aviation fuels. Prohibits imposition of the tax on the sale of these fuels by a producer or importer for use by the purchaser in a nontaxable use (defined to include, among other uses, any off-highway business use, use as supplies for vessels or aircraft, State or local governmental use, and use by a nonprofit educational organization). Permits the exemption only if both the seller and purchaser have registered with the Secretary of the Treasury. Requires producers, importers, and purchasers taking part in reduced-tax sales to file with the Secretary information returns containing specified data. Requires producers and importers, in addition, to furnish corresponding statements to their purchasers. Establishes penalties for failure to file required returns.
United States · United States Congress · 16 March 1988
Amends the Internal Revenue Code with respect to the excise tax on diesel and aviation fuels. Prohibits imposition of the tax on the sale of these fuels to any purchaser (or purchaser for resale to a second purchaser) for use: (1) on a farm for farming purposes; or (2) in a vessel in commercial waterway transportation.
United States · United States Congress · 16 March 1988
Declares that the House of Representatives: (1) supports the authority of States to determine and to regulate the activities of State-chartered banks consistent with the Federal and State interest in the safety and soundness of the banking system; and (2) pledges to preserve and strengthen the dual banking system.
United States · United States Congress · 15 March 1988
Postal Reorganization Act of 1988 - Declares that the receipts and disbursements of the Postal Service Fund: (1) shall not be included in the totals of the Federal budget or the congressional budget; (2) shall be exempt from Federal budget limitations on expenditures and net lending; and (3) shall not be counted for purposes of calculating the Federal deficit. Repeals certain limitations on postal borrowing authority. Increases the limitations on postal borrowing authority.
United States · United States Congress · 10 March 1988
Farmer Fuel Tax Relief Act - Amends the Internal Revenue Code to prohibit imposition of the excise tax on the sale of diesel or aviation fuel to any purchaser (or purchaser for resale to a second purchaser) for use on a farm for farming purposes. (Although fuel sold for these purposes is tax-exempt under current law, provisions of the Revenue Act of 1987 require purchasers to pay the tax and subsequently apply for a refund based on nontaxable uses of the fuel.) Permits wholesale distributors of gasoline who have registered with the Secretary of the Treasury and posted the required bond to pay the gasoline tax (in lieu of the person otherwise liable for the tax.) Prohibits imposition of the gasoline tax on the sale or removal of gasoline by any person (or for resale to a second person) for use on a farm for farming purposes. Requires that the reduced gasoline tax rate (3.4 cents instead of 9.1 cents) be applied with respect to gasoline used to produce gasohol after the time of the relevant removal or sale.
United States · United States Congress · 9 March 1988
Directs the President to: (1) withhold certain payments to the Republic of Panama under the Panama Canal Treaty of 1977 until he certifies to the Congress that Panama is being governed in fact by a government recognized by the United States; and (2) deposit such payments into an escrow account (which may be paid to Panama after such certification is made). Provides for the management of such account. Amends the Panama Canal Act of 1979 to make conforming amendments with respect to future payments to Panama.
United States · United States Congress · 3 March 1988
Tank Spill Prevention Act of 1988 - Amends the Solid Waste Disposal Act to require the Administrator of the Environmental Protection Agency (Administrator) to promulgate regulations applicable to above-ground storage tanks which include requirements that tank owners and operators adopt spill and leak prevention plans and construct and maintain spill and leak prevention systems. Requires that spill and leak prevention systems: (1) be capable of catching and holding 110 percent of the tank's capacity and containing a rapid burst or wave of the contents; (2) be reviewed by the tank's owner or operator and a qualified registered professional engineer and certified as fail safe and reflective of good engineering practices; and (3) include tank testing before operations begin and at least once every three years thereafter. Permits the substitution of inspection when testing is impracticable. Requires that spill and leak prevention plans: (1) be designed specifically for each facility; (2) assure that adequate procedures, equipment, and trained personnel are available to control and clean up any release of a regulated substance; (3) be certified by a qualified registered professional engineer as reflective of good engineering practices; (4) be updated periodically as new spill control and clean-up technology is developed; and (5) include procedures for the prompt notification of the National Response Center and the nearest local government. Authorizes the Administrator to require a tank owner or operator to undertake corrective action in response to any release of a regulated substance from the tank when such action will be done properly and promptly. Authorizes the Administrator to take corrective action where the owner or operator fails to take prompt and effective action and human health and the environment are endangered. Requires tank owners or operators to amend their spill and leak plans and systems whenever a major modification in the design, construction, operation, or maintenance of the tank materially affects the tank's potential to release substances. Prohibits a tank's use until such amended plan and system have been certified by an engineer and approved by the Administrator. Permits the establishment of financial responsibility for a spill by any means the Administrator deems appropriate. Authorizes the assertion of claims against guarantors providing evidence of financial responsibility for claims against insolvent owners or operators of tanks. Limits guarantor liability to the aggregate amount which the guarantor has provided as evidence of financial responsibility to the owner or operator. Authorizes the Administrator to establish coverage requirements which may vary among particular classes or categories of above-ground storage tanks. Authorizes a State to submit for the Administrator's review and approval a program under which such State would assume primary responsibility for the enforcement of regulations pertaining to above-ground storage tanks. Requires that State regulation and enforcement procedures be at least as stringent as those used by the Administrator. Requires the Administrator to monitor State programs for compliance with this Act's requirements. Directs the Administrator to impose a fee on all above-ground storage tanks which shall be deposited in a Tank Spill Enforcement Fund for use in providing grants to States for administering State programs. Authorizes the Administrator to issue compliance orders or commence civil actions against violators of this Act's requirements, but requires that prior notification be given to States operating their own program. Imposes criminal and civil monetary penalties for violations of this Act's requirements. Makes tank owners and operators liable for the Administrator's corrective action costs and damages arising out of or directly resulting from the unauthorized release of a regulated substance from the tank. Makes third parties liable when owners or operators can establish that the costs and damages were caused solely by third parties. Sets forth defenses to liability. Authorizes the Administrator to establish limits on total liability except where: (1) the incident was proximately caused by the willful misconduct or gross negligence of the tank owner or operator, or by the violation of applicable Federal safety, construction, or operating regulations; or (2) the tank owner or operator fails to report an incident where required by law to do so and has reason to know of such incident or fails to cooperate and assist with removal activities. Provides for the appointment of Federal and State trustees who shall act on behalf of the public to recover damages for injuries and losses to natural resources. Gives a trustee's assessment of such damages the status of a rebuttable presumption in administrative and judicial proceedings. Requires that recovered sums be used to restore or replace natural resources. Allows tank owners or operators to recover removal costs and damages to which a defense or liability limitation is applicable, provided such claim is presented within a specified period of time. Prohibits indemnification agreements from effectively transferring liability under this Act.
United States · United States Congress · 3 March 1988
Designates the week beginning October 30, 1988, as National Marine Technology Week.
United States · United States Congress · 3 March 1988
Designates the week of June 26 through July 2, 1988, as National Safety Belt Use Week. Authorizes and requests the President to: (1) urge the people to wear safety belts and use child safety seats; and (2) encourage State and local governments and concerned organizations and officials to promote greater use of these safety devices.
United States · United States Congress · 2 March 1988
Expresses the sense of the Congress that the Federal Reserve Board should take steps to prevent electronic fund transfers between financial institutions in Panama and financial institutions in the United States until the President certifies (pursuant to the Foreign Assistance Act of 1961) that Panama has cooperated fully with the United States in preventing illegal traffic in drugs.
United States · United States Congress · 1 March 1988
Community Revitalization Tax Act of 1988 - Amends Internal Revenue Code income tax accounting rules limiting passive activity losses and credits to eliminate the disallowance of credits in this context. Revises the limitation on the general business credit to allow a maximum annual credit equal to the first $20,000 of an individual taxpayer's income tax liability plus 20 percent of any excess liability. Amends provisions that reduce the investment credit base by nonqualified nonrecourse financing amounts to apply them to certain qualified rehabilitation property as if the property were subject to the at-risk rules associated with the low-income housing credit. Permits a tax-exempt organization to offset the amount of any general business credit against its unrelated business income tax liability. Revises the definition of "qualifying distribution" for purposes of the tax on a private foundation's failure to distribute income. Includes as qualifying any amount of interest foregone on a below-market loan made to a tax-exempt organization to operate a qualified low-income building. Includes as a qualified rehabilitation expenditure for tax credit purposes any expenditure in connection with the rehabilitation of a low-income building leased to a tax-exempt entity. Permits a pooled income fund having substantially all of its assets invested exclusively in qualified low-income buildings to have one or more corporations as income beneficiaries, each with a 20-year life.
United States · United States Congress · 1 March 1988
Designates the period commencing November 13, 1988, and ending November 19, 1988, as Geography Awareness Week.
United States · United States Congress · 25 February 1988
Firearms Detection Act of 1988 - Amends the Federal criminal code to prohibit the manufacture or importation of any plastic firearm unless the barrel of such firearm is constructed, in whole or in part, of a metallic substance and is susceptible to being detected by a magnetometer, or: (1) certain identifying information is engraved, cast, or stamped in a metallic substance and is susceptible to being detected by a magnetometer; and (2) the polymer portions of the frame or receiver, barrel, and slide or cylinder have been infused with a compound sufficient to render such firearm capable of being detected by airport security x-ray systems. Defines the term "plastic firearm" to mean a firearm, the frame or receiver, and slide or cylinder of which is constructed entirely of a polymer or ceramic. States that no provision of this Act shall apply to: (1) any firearm manufactured, imported, or possessed prior to the date of enactment of this Act; or (2) conduct by or under the authority of the Federal or State governments. Requires the detection devices at all federally-controlled airport security checkpoints to be set to detect all existing firearms manufactured in, or imported into, the United States. Allows any Federal agency with jurisdiction over security operations to provide security personnel, equipment, and procedures sufficient to ensure the ability to detect all such firearms.
United States · United States Congress · 24 February 1988
Housing and Community Development Labor Standards Act of 1988 - Amends the Housing and Community Development Act of 1974 to state that wage standards shall apply to community development block grant and urban development action grant construction and closely related activities. Prohibits preemption of higher State, local, or Indian tribal wage standards under: (1) such programs; (2) assisted housing programs; and (3) mortgage insurance programs.
United States · United States Congress · 23 February 1988
Designates March 20, 1988, as National Agriculture Day.
United States · United States Congress · 17 February 1988
Designates October 6, 1988, as German-American Day.
United States · United States Congress · 17 February 1988
Authorizes and requests the President to designate April 24 through April 30, 1988, as National Organ and Tissue Donor Awareness Week.
United States · United States Congress · 17 February 1988
Directs the Postmaster General to issue a commemorative postage stamp to honor the 200th anniversary of the U.S. Coast Guard.
United States · United States Congress · 8 February 1988
Designates September 16, 1988, as National POW/MIA Recognition Day.
United States · United States Congress · 3 February 1988
Amends the Internal Revenue Code to exempt from the required application of uniform inventory cost capitalization rules any animal produced in a farming business, regardless of the animal's preproductive period.
United States · United States Congress · 2 February 1988
Child Protection and Obscenity Enforcement Act of 1988 - Title I: Child Pornography - Amends the Federal criminal code to make it illegal to use a computer to transport information in interstate or foreign commerce concerning the visual depiction of minors engaging in sexually explicit conduct (child pornography). Establishes criminal penalties for buying, selling, or transferring the custody of a minor: (1) knowing that, as a consequence of the sale or transfer, the minor will be used in child pornography; or (2) with the intent to promote child pornography. States that such sale or transfer must involve: (1) the minor or other actor traveling in interstate or foreign commerce; (2) communications in interstate or foreign commerce; or (3) conduct in a territory or possession of the United States. Requires any person who produces a book, magazine, periodical, film, videotape, or other matter which contains any visual depiction of sexually explicit conduct (which is shipped or intended for shipment in interstate or foreign commerce, or contains material shipped in interstate or foreign commerce) to maintain certain records regarding the performers portrayed in such conduct. Directs the Attorney General to issue regulations regarding the maintenance and availability of such records. Includes the sexual exploitation of children as a predicate offense to the Racketeer Influenced and Corrupt Organizations (RICO) statute. Title II: Obscenity - Makes it a Federal criminal offense to receive or possess, with the intent to distribute, obscene matter which has been transported in interstate or foreign commerce. Makes it a Federal criminal offense to knowingly use a facility or means of commerce to sell or distribute obscene matter in interstate or foreign commerce. Establishes a rebuttable presumption, with respect to Federal criminal offenses involving obscene matter, that obscene matter produced in one State (or outside the United States) which is subsequently located in another State (or in the United States) was transported, shipped, or carried in interstate (or foreign) commerce. Establishes criminal and civil forfeiture procedures with respect to Federal offenses involving obscene material and child pornography. Includes communications by means of cable or subscription television within the prohibition against broadcasting obscene language. Amends the Communications Act of 1934 to modify the penalty provisions of such Act with respect to obscene telephone communications. Amends the Federal criminal code to establish criminal penalties for the possession or sale of obscene matter on Federal property. Adds obscenity offenses to the list of crimes for which the Government may obtain wiretaps.
United States · United States Congress · 28 January 1988
Air Travel Rights for Blind Individuals Act - Amends the Federal Aviation Act of 1958 to preclude an air carrier from establishing aircraft seating restrictions based upon a passenger's visual acuity or use of a white cane or dog guide or other such means of assistance.
United States · United States Congress · 27 January 1988
Designates August 9, 1988, as National Neighborhood Crime Watch Day.
United States · United States Congress · 25 January 1988
Farmer Fuel Tax Relief Act - Amends the Internal Revenue Code to prohibit imposition of the excise tax on the sale of diesel or aviation fuel to any purchaser (or purchaser for resale to a second purchaser) for use on a farm for farming purposes. (Although fuel sold for these purposes is tax-exempt under current law, provisions of the Revenue Act of 1987 require purchasers to pay the tax and subsequently apply for a refund based on nontaxable uses of the fuel.) Permits wholesale distributors of gasoline who have registered with the Secretary of the Treasury and posted the required bond to pay the gasoline tax (in lieu of the person otherwise liable for the tax.) Prohibits imposition of the gasoline tax on the sale or removal of gasoline by any person (or for resale to a second person) for use on a farm for farming purposes. Requires that the reduced gasoline tax rate (3.4 cents instead of 9.1 cents) be applied with respect to gasoline used to produce gasohol after the time of the relevant removal or sale.
United States · United States Congress · 18 December 1987
Financial Modernization Act of 1987 - Title I: Securities Affiliates of Bank Holding Companies - Amends the Banking Act of 1933 to repeal specified provisions of such Act which: (1) bar member banks from affiliating with securities firms; and (2) prohibit member banks from employing officers, directors, or employees who are also employed by a firm primarily engaged in securities underwriting. Amends the Bank Holding Company Act of 1956 to allow bank holding companies to own shares of securities affiliates which engage in: (1) underwriting, distributing, or dealing in securities of any type; (2) securities brokerage, investment advisory, or other accepted securities activities; and (3) other activities permitted by the Board of Governors of the Federal Reserve System. Establishes criteria for Board approval of such acquisitions. Prohibits mergers between certain large banks or bank holding companies (those having assets of more than $30,000,000,000) and investment banking organizations (those having assets of more than $15,000,000,000). Establishes criteria (including a notice requirement) for bank holding company funding of securities affiliates. Establishes capital adequacy criteria to be used by the Board in determining whether a bank holding company meets the acquisition guidelines. Establishes restrictions on inter-affiliate transactions, including prohibiting a member bank from: (1) extending credit to the securities affiliate; or (2) purchasing the assets of the securities affiliate. Requires each appropriate Federal banking agency to establish a program for: (1) enforcing compliance with the requirements of this Act; and (2) responding to consumer complaints. Provides that bank holding companies having a securities affiliate that accounts for at least 80 percent of the company's revenues and assets shall not be subject to the inspection, examination, or reporting requirements of the Board. States that acquisition applications which are not acted upon by the Board within 91 days shall be deemed to be granted. Preempts State laws which are inconsistent with this Act. Amends the Federal Deposit Insurance Act to impose additional restrictions on securities affiliations of insured banks. Authorizes national banks to: (1) underwrite certain types of government bonds; (2) sponsor unit investment trusts; and (3) distribute investment company securities. Title II: Expedited Procedures - Amends the Bank Holding Company Act of 1956 to establish (under limited circumstances, where a company acquires control of a bank in a reorganization) expedited procedures for forming a bank holding company. Requires any bank holding company seeking to engage in certain nonbanking activities (as determined by the Board) to notify the Board of such intentions. Allows the Board 60 days to: (1) disapprove the proposal; or (2) extend the time period for Board consideration. Provides limited exceptions from such notice requirements. Requires the Board, in determining whether to disapprove an application under this Act, to consider whether the activity described would produce benefits to the public. Allows the Board to reduce the post-approval waiting period for: (1) bank holding company acquisitions; and (2) bank mergers.
United States · United States Congress · 16 December 1987
Designates the period of February 8 through February 14, 1988, as National Burn Awareness Week.
United States · United States Congress · 11 December 1987
Designates the period of June 11 through June 18, 1988, as National Dairy Goat Awareness Week.
United States · United States Congress · 9 December 1987
Designates May 1988 as Neurofibromatosis Awareness Month.
United States · United States Congress · 8 December 1987
Amends the Internal Revenue Code with respect to the targeted jobs income tax credit. Extends the credit to employees who begin work in 1989 through 1991. (Current law terminates the credit for employees who begin work after December 31, 1988.) Includes as a targeted group individuals aged 65 or older who are members of economically disadvantaged families. Revises the minimum employment period requirement for purposes of this credit.
United States · United States Congress · 8 December 1987
Expresses the sense of the Congress that, in celebration of the millennium of the Christianization of Kievan-Rus', the Soviet Union should: (1) comply with its international obligations and allow Christians to practice their faith without harassment; (2) grant a general amnesty for all Christians who have been imprisoned because of their religious beliefs; (3) allow religious believers to practice their faith freely; (4) permit unlimited publication, distribution, and importation of religious materials; and (5) allow closed churches to reopen, new churches to be built, and theological seminaries to open or expand.
United States · United States Congress · 18 November 1987
Dwight David Eisenhower Commemorative Coin Act of 1987 - Directs the Secretary of the Treasury to mint and issue not more than a specified number of one dollar silver coins in commemoration of the 100th anniversary of the birth of Dwight David Eisenhower. Sets forth certain features of such coins and provides for their design, issuance, and sale. Terminates the minting of the coins after December 31, 1990. Requires the Secretary to deposit in the Treasury all surcharges received from the sale of the coins, to be used to reduce the national debt.
United States · United States Congress · 17 November 1987
Designates the week of February 7 through February 13, 1988, as National Child Passenger Safety Awareness Week.
United States · United States Congress · 4 November 1987
Designates February 4, 1988, as National Women in Sports Day.
United States · United States Congress · 20 October 1987
Designates the harbor on the Mississippi River at Hickman, Kentucky, as the Elvis Stahr Harbor, Port of Hickman.
United States · United States Congress · 15 October 1987
Designates the period of August 1 through August 8, 1988, as National Harness Horse Week.
United States · United States Congress · 13 October 1987
Omnibus Taxpayers' Bill of Rights Act - Requires the Secretary of the Treasury (Secretary) to prepare a statement setting forth in nontechnical terms: (1) the rights and obligations of a taxpayer and of the Internal Revenue Service (IRS) during a tax audit; (2) the procedures by which a taxpayer may appeal adverse decisions, prosecute refund claims, and file complaints; and (3) the procedures that the IRS may use in enforcing revenue laws. Directs the Secretary to transmit drafts of such statement to specified congressional committees and to distribute the final statement to all taxpayers receiving annual tax filing forms from the IRS. Requires the IRS, upon taxpayer request, to conduct any interview regarding the determination or collection of any tax at a reasonable time and place convenient to the taxpayer and to the IRS, and to permit the taxpayer, at his or her own expense, to record the interview. Authorizes the IRS interviewer to record such interview if the taxpayer has been given prior notice and is provided, upon request and payment of reproduction costs, with a transcript of the recording. Requires the interviewer to explain to the taxpayer the audit process, including the taxpayer's rights with respect to the process. Requires the Secretary to abate any penalty or interest imposed on any deficiency attributable to erroneous advice in writing given to a taxpayer by an IRS officer or employee in response to such taxpayer's specific inquiry. Authorizes the IRS Ombudsman, upon application filed by a taxpayer, to issue a Taxpayer Assistance Order if, in the determination of the Ombudsman: (1) the taxpayer is suffering or is about to suffer from an unusual or irreparable loss as a result of the manner in which the internal revenue laws are being administered by the Secretary; and (2) the Secretary has failed to carry out any of his or her duties or has violated any provision of law. Allows the terms of a Taxpayer Assistance Order to require the Secretary to release property of the taxpayer levied upon or to cease or refrain from certain actions. Requires the Secretary to obey any Taxpayer Assistance Order issued by the Ombudsman. Directs the Secretary, within 90 days of this Act's enactment, to issue regulations with respect to Taxpayer Assistance Orders, including provisions to assure full, fair, and impartial due process for affected taxpayers. Amends the Inspector General Act of 1978 and other Federal law to establish within the Department of the Treasury an Office of Inspector General. Transfers to such Office the existing audit and investigation units of the Department. Sets forth criteria with respect to: (1) the authority of the Inspector General to conduct an investigation; and (2) the authority of the Secretary in cases of audits or investigations requiring access to information of a sensitive or confidential nature. Allows the Secretary to prohibit investigations under specified circumstances. Restricts disclosure by the Inspector General of tax returns and return information. Prohibits records of tax enforcement results from being used to evaluate certain IRS personnel or to impose or suggest production quotas. Requires district directors to certify compliance with this mandate on a monthly basis. Requires the Secretary to certify that a rule proposed by the IRS is substantially the only alternative that meets the mandate of the relevant statute in order for the rule to be considered an interpretative rule (and thereby not subject to analyses under the Regulatory Flexibility Act). Amends the Regulatory Flexibility Act to require regulatory flexibility analyses to include consideration of both the direct and indirect beneficial and negative effects of a proposed or final rule. Amends the Internal Revenue Code to direct the Secretary, with limited exceptions, to send a preliminary letter of deficiency to a taxpayer prior to the mailing of a deficiency notice. Specifies required contents for tax due notices and deficiency notices, including the basis of the deficiency and a breakdown of the total amount into tax, interest, and penalty. Directs the Secretary, within 90 days of this Act's enactment, to issue regulations requiring all IRS personnel to explain and support their position in assessing any penalties or additions to tax. Requires the Comptroller General to study IRS procedures with respect to such assessments and to present findings to specified congressional committees no later than December 31, 1988. Authorizes the Secretary to enter into a binding agreement with a taxpayer under which the taxpayer may pay tax liability in installments if the Secretary determines that such an agreement will facilitate collection of the liability. Permits the Secretary, after proper notice and a hearing, to modify or annul the agreement upon the finding that the financial condition of the affected taxpayer has significantly changed. Renders such an agreement nonbinding if the taxpayer fails to pay any installment or any other tax liability when due. Extends from ten to 30 days the period between the required notice to a person who neglects or refuses to pay tax liability and a levy on such person's salary, wages, or other property. Specifies information that must be incorporated in such notice, including possible alternative actions and the appropriate appeals procedures. Adds to the circumstances triggering termination of such a levy: (1) an agreement between the taxpayer and the Secretary for payment of the liability; and (2) the Secretary's determination that the taxpayer's financial condition precludes enforceability of the liability. Revises the list of property exempt from levy to: (1) increase the exempt amount permitted for certain personal effects, the property of a business, and wages; (2) add an exemption for certain deposits in qualified institutions; and (3) provide an express exemption, except under limited circumstances specified in this Act, for the taxpayer's principal residence, a motor vehicle used by the taxpayer as the primary means of transportation to work, and any tangible personal property essential to the operation of the taxpayer's business in cases when a levy would prevent the taxpayer from carrying on such business. Prohibits a levy on any property when levy and sales expenses would exceed either the liability for which the levy is made or the fair market value of the levied property. Permits the Secretary to demand surrender of bank accounts only after 21 days in escrow have passed since service of the notice of levy on the accounts. Sets forth situations in which the Secretary must release a levy. Applies to jeopardy levies the administrative and judicial review procedures currently applicable to jeopardy assessments. Permits a taxpayer to bring a civil action against the United States in the Tax Court for judicial review of jeopardy levies and assessments. (Under current law an action for judicial review of jeopardy assessments may be filed only in district court.) Increases the time during which a taxpayer may petition for such review. Describes the jurisdictional requirements to be applied to such actions. Allows an administrative appeal of tax liens. Grants to the Tax Court exclusive jurisdiction to enjoin premature assessments if the taxpayer has filed a timely petition for review. Provides for review of such injunctive orders by the U.S. Court of Appeals. Grants to the Tax Court jurisdiction to enforce payment by the Secretary of refunds of overpayment and interest to taxpayers. Places on the Secretary the burden of proof of justifying any failure to refund, credit, or offset relevant amounts with respect to a taxpayer. Entitles a prevailing taxpayer to: (1) an interest rate of 120 percent of the overpayment rate with respect to refunds; and (2) reasonable litigation costs. Grants to the Tax Court jurisdiction to: (1) review jeopardy assessment sales of assets; and (2) redetermine interest under certain circumstances when a taxpayer claims an overpayment of the interest. Vests in the Tax Court original jurisdiction over any civil action against the Secretary for the recovery of any tax, additions to tax, and penalties with respect to income, estate, gift, and certain excise taxes. Authorizes an award of reasonable litigation costs to the prevailing party in proceedings by taxpayers before the Internal Revenue Service. Permits a taxpayer to bring a civil action in district court for actual damages resulting from the failure of any Federal officer or employee to release a tax lien on the taxpayer's property. Permits a civil cause of action in district court for damages resulting from the careless, reckless, or intentional disregard of internal revenue laws by any Federal officer or employee. Denies damage awards in cases of contributory negligence. Authorizes a damage award, to a $10,000 maximum, to the United States in cases of frivolous or groundless claims by a taxpayer. Amends the Internal Revenue Code to prescribe criminal penalties for: (1) any investigation or surveillance authorized or conducted by an officer or employee of the United States in connection with Federal tax laws that inquires into the beliefs, associations, or activities of any individual or organization; or (2) the maintenance of any records containing information derived from such an investigation. Establishes in the Internal Revenue Service the Office for Taxpayers Services, under the supervision of an Assistant Commissioner of Internal Revenue. Directs this Assistant Commissioner to: (1) be responsible for telephone, walk-in, and educational services, and for the design and production of tax and information forms; and (2) prepare annually, for presentation to specified congressional committees, a joint report (with the Chief Problem Resolution Officer for the IRS) on the quality of taxpayer services.
United States · United States Congress · 13 October 1987
Department of Veterans Affairs Act - Redesignates the Veterans Administration (VA) as the Department of Veterans Affairs (the Department), an executive department within the executive branch of the Government. Provides that the Department shall be headed by the Secretary of Veterans Affairs, to be appointed by the President, by and with the advice and consent of the Senate. Designates as other principal officers of the Department the Deputy Secretary, the Chief Medical Director, and the Chief Benefits Director. Provides for the temporary continuation of service of the current Administrator, Deputy Administrator, Chief Medical Director, and Chief Benefits Director of Veterans Affairs. Establishes within the Department eight Assistant Secretaries, each of whom shall be appointed by the President, by and with the advice and consent of the Senate, to perform such functions as the Secretary may prescribe. Directs the Secretary to assign to one such Assistant Secretary all functions regarding the National Cemetery System and the State cemetery grant program. Outlines functions which the Secretary shall assign to the Assistant Secretaries. Provides for the temporary continuation of the performance of such functions by present personnel until such functions are assigned to an individual appointed as Assistant Secretary under this Act. Redesignates the current VA's Department of Medicine and Surgery as the Veterans Health Services Administration of the Department. Redesignates the VA's current Department of Veterans Benefits as the Veterans Benefits Administration of the Department, whose primary function shall be to administer nonmedical programs which provide assistance to veterans, their dependents, and their survivors. Establishes within the Department the Office of the General Counsel. Redesignates the current Office of Inspector General of the VA as the Office of Inspector General of the Department. Provides that any references to departments or positions under the current VA system shall be considered to be references to such departments and positions of the Department as modified under this Act. Provides continuing effect of all legal documents, suits, actions, and property and resources of the current VA. Directs the Secretary of Veterans Affairs, after appropriate congressional consultation, to prepare and submit to the Congress proposed legislation containing technical and conforming amendments to reflect the changes made under this Act. Requires such legislation to be submitted no later than six months after the enactment of this Act. Provides that any spending authority of the Department is subject to available amounts as provided in appropriation Acts.
United States · United States Congress · 8 October 1987
Medicaid Home and Community Quality Services Act of 1987 - Amends title XIX (Medicaid) of the Social Security Act to require States to provide Medicaid coverage of community and family support services for severely disabled individuals who became disabled before age 22 and are living in a family home, foster family home, or community living facility. Requires that such services be provided in accordance with a written habilitation plan developed by an interdisciplinary team on the basis of a comprehensive assessment of the individual's strengths and the services and support necessary to: (1) enable such individual to attain or retain capabilities for independence or self-care; (2) promote interaction between disabled and nondisabled individuals within the community; and (3) enable disabled individuals who are over age 18 to engage in paid employment. Increases the age at which newly disabled individuals will be eligible for this Act's coverage so that eventually individuals who become disabled between age 22 and 50 will be covered. Lists the services which may comprise community and family support services, requiring that such services include at a minimum: (1) case management services; (2) individual and family support services; (3) specialized vocational services; and (4) protective intervention services. Excludes from such services: (1) room and board, other than room and board provided for less than six consecutive weeks and less than 12 weeks per year; (2) cash payments as a service; (3) aversive behavior intervention, management, or therapies; (4) services provided to a disabled individual living in a hospital, or skilled nursing or intermediate care facility; (5) educational services which the State makes generally available to its residents without cost and without regard to their income; and (6) services for which payment is made under title XVIII (Medicare), or part A (Aid to Families with Dependent Children) or B (Child Welfare Services) of title IV of the Act. Requires each State to make certain assurances regarding their provision of community and family support services and submit an implementation strategy to the Secretary of Health and Human Services. Requires that such implementation strategies: (1) describe the extent and scope of community and family support services provided to the severely disabled and the extent and scope of services provided to the severely disabled who are institutionalized; (2) set forth the objectives and a five-year strategy for expanding community and family support services for the severely disabled; (3) include certain procedures for transferring severely disabled, institutionalized individuals to family homes, foster family homes, or community living facilities; (4) set forth standards for the provision of community and family support services and a program for licensing and certifying all facilities and programs providing such services; (5) provide for assessments of the provision and affect of community and family support services and the correction of service deficiencies; (6) provide the public with an adequate opportunity to comment on the strategies; (7) set forth methods ensuring that the personnel providing community and family support services receive adequate training and are competent to provide such services; (8) provide that the State has in effect a management information system capable of collecting, storing, and retrieving data on the severely disabled who receive community and family support services; (9) provide an opportunity for an appeal and hearing before a hearing officer to individuals who believe themselves to be inappropriately served or denied an appropriate service, or who are being scheduled for an involuntary transfer from one living arrangement to another; (10) describe the methods to be used in administering community and family support services; and (11) set forth procedures to protect the interests of public employees who will be affected by the transfer of the severely disabled from public institutions. Allows States to provide any new community and family support service for up to three years without meeting the Medicaid requirements that they provide a service on a statewide basis and that the service be comparable in all parts of the State. Requires that intermediate care facility services for the mentally retarded include the ascertainment of the individual needs of each newly admitted individual by an interdisciplinary team within 30 days and the development of a written habilitation plan for each individual. Limits Medicaid payments to States for skilled nursing and intermediate care facility services furnished to individuals under age 65 who became disabled before age 22 to the amount payable for such services in the fiscal year ending after the enactment of this Act, increased if and by the extent to which the percentage increase in the consumer price index exceeds six percent. Makes such limitation inapplicable to facilities which have less than 16 beds or meet the size and location requirements for a community living facility. Requires States to have in effect a system to protect and advocate those rights of the severely disabled who are eligible for medical assistance which relate to the provision of such assistance. Provides Federal Medicaid matching funds for such system. Gives individuals who are adversely affected by a violation of this Act's requirements the right to bring an action to enjoin such violation. Allows States to set payment rates for community and family support services for the severely disabled. Authorizes States to treat severely disabled individuals under age 19 who are not in a medical institution as receiving benefits under title XVI (Supplemental Security Income) (SSI) of the Act for Medicaid eligibility purposes if they would be eligible for SSI benefits if institutionalized. Requires States to establish a uniform income standard for the severely disabled regardless of whether or not they are in a medical institution. Authorizes States to provide Medicaid coverage of disabled spouses and children who, except for the resources deemed to them, would be eligible for SSI benefits. Removes certain limitations on the Secretary's approval of reduction and correction plans for deficient intermediate care facilities for the mentally retarded. Makes individuals who are severely disabled and receiving or deemed to be receiving SSI benefits eligible for Medicaid as long as such qualifications continue to be satisfied. Directs the Secretary to establish, within the Health Care Financing Administration, a Bureau of Developmental Disabilities Services responsible for administering Medicaid programs for the severely disabled. Requires the Secretary to: (1) develop standards and a program for training Federal and State personnel who perform surveys of skilled nursing and intermediate care facilities to determine whether such facilities meet Medicaid participation requirements; and (2) periodically conduct studies of the reliability of such surveys and make the changes necessary to improve such reliability. Directs the Secretary to support the development of: (1) instruments to assess outcomes in the provision of this Act's services; and (2) competency-based personnel standards for agencies and organizations providing services to the severely disabled pursuant to this Act. Requires the Secretary to: (1) conduct an annual assessment of each State's compliance with this Act's requirements; and (2) issue final regulations regarding this Act's amendments prior to the first fiscal year beginning after this Act's enactment. Sets forth reporting requirements.
United States · United States Congress · 1 October 1987
Federal Employees' Political Activities Act of 1987- Prohibits an employee from using or attempting to use official authority or influence to interfere with or affect the result of any election. Prohibits an employee from using or attempting to use official authority to intimidate, threaten, coerce, command, or influence: (1) any individual for the purpose of interfering with the right of any individual to vote as the individual may choose, or of causing any individual to vote, or not to vote, for any candidate or measure in any election; (2) any person to give or withhold any political contribution; or (3) any person to engage, or not to engage, in any form of political activity. Prohibits an employee from using or attempting to use, or permitting the use of, any official information unless such information is available to the general public. Prohibits an employee from: (1) giving or offering to give a political contribution to any individual either to vote or refrain from voting, or to vote for or against any candidate or measure, in any election; (2) soliciting, accepting, or receiving a political contribution to vote or refrain from voting, or to vote for or against any candidate or measure, in any election; or (3) giving or handing over a political contribution to a superior of the employee. Prohibits an employee from soliciting, accepting, or receiving, or from being in any manner concerned with soliciting, accepting, or receiving, a political contribution: (1) from another employee (or a member of another employee's immediate family) with respect to whom the employee is a superior; or (2) in any room or building occupied in the discharge of official duties by a Federal employee or official or an individual receiving salary or compensation from the Treasury. Prohibits an employee from soliciting, accepting, or receiving a political contribution from, or giving a political contribution to, any person who: (1) has, or is seeking to obtain, contractual or other business or financial relations with the employing agency; (2) conducts operations or activities which are regulated by that agency; or (3) has interests which may be substantially affected by the performance of the employees' official duties. Directs the Special Counsel of the Merit Systems Protection Board to prescribe regulations which exempt employees from such prohibitions. Prohibits an employee from engaging in political activity: (1) while on duty; (2) in any room or building occupied in the discharge of official duties by a Federal employee or official; (3) while wearing a uniform or official insignia identifying the office or position of the employee; or (4) while using any vehicle owned or leased by the Government. Exempts certain high level political appointees from such prohibitions if the costs associated with the political activity are not paid for by money derived from the Treasury. Describes such a political appointee as one: (1) whose duties and responsibilities continue outside normal duty hours and while away from the normal duty post; (2) who is paid from an appropriation for the Executive Office of the President; (3) whose position is located within the United States; and (4) who determines policies to be pursued by the United States in its relations with foreign powers or in the nationwide administration of Federal laws. Authorizes leave without pay or accrued annual leave to an employee who is a candidate, upon request, to allow such employee to engage in activities relating to that candidacy. Declares that such request may be denied if the exigencies of the public business so require. Declares that such employee may be required to take leave without pay or accrued annual leave in order to be a candidate if activities relating to the candidacy interfere with the employee's performance of duties. Directs the Special Counsel to prescribe rules and regulations to implement this Act. Applies this Act to postal employees and employees of the Postal Rate Commission.
United States · United States Congress · 23 September 1987
Amends the Merchant Marine Act, 1936 to include within the quota that must be transported on privately owned United States-flag commercial vessels the components and ingredients of Federally-produced or financed material. Amends Federal law relating to sea transportation of military supplies to provide that the components and ingredients of such supplies may be transported only on U.S. vessels.
United States · United States Congress · 23 September 1987
Prohibits most-favored-nation treatment for Iranian products.
United States · United States Congress · 21 September 1987
Requires U.S. coins to be redesigned, at the discretion of the Secretary of the Treasury, over the next six years. Requires the reverse side of the first coin redesigned to commemorate the bicentennial of the U.S. Constitution for a two-year period. Requires that any profits from the sale of uncirculated and proof sets of U.S. coins be deposited in the Treasury and used solely to reduce the national debt.
United States · United States Congress · 10 September 1987
Amends the Internal Revenue Code with respect to the corporate income tax exclusion of contributions to the capital of the taxpayer. Includes as a qualifying contribution any amount of money or property received by a regulated public utility (a utility required to provide electric energy, gas, water, or sewage disposal services) that: (1) is a contribution in aid of construction (as defined by regulations to be promulgated by the Secretary of the Treasury); (2) meets certain expenditure requirements; and (3) is not included in the taxpayer's rate base. Excludes amounts paid as customer connection fees.
United States · United States Congress · 7 August 1987
Designates September 27, 1987, as Gold Star Mothers Day.
United States · United States Congress · 7 August 1987
Designates the week of April 10 through April 16, 1988, as National Telecommunicators' Week.
United States · United States Congress · 3 August 1987
Anti-Tree Spiking Act - Amends the Federal criminal code to provide criminal penalties for: (1) spiking timber; (2) teaching another to spike timber knowing that such technique will be unlawfully employed; or (3) traveling in interstate or foreign commerce (or using any facility of interstate or foreign commerce) to organize or participate in a violation of this Act. Authorizes the Attorney General to pay for information concerning violations of this Act.
United States · United States Congress · 30 July 1987
Designates the month of October 1987 as Lupus Awareness Month.