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United States · Official source
3,195 records where Rep. Johnson, Sam [R-TX-3] is listed as a sponsor, author, or other actor. Search with topics and years
United States · United States Congress · 11 September 1997
Marriage Tax Elimination Act - Amends the Internal Revenue Code to permit a husband and wife to file a combined income tax return on which each spouse is taxed separately at the unmarried return rate.
United States · United States Congress · 11 September 1997
Wireless Telephone Protection Act - Amends the Federal criminal code to penalize those who use, produce, traffic in, have control or custody of, or possess hardware or software knowing that it has been configured for altering or modifying a telecommunications instrument so that such instrument may be used to obtain unauthorized access to telecommunications services (but permits an officer, employee, or agent of, or a person under contract with, an entity that owns communications transmission facilities, is responsible for the operation and maintenance of those facilities, and holds an operating license issued by the Federal Communications Commission under authority of the Communications Act of 1934, for the purpose of protecting the property or legal rights of that carrier, to use, produce, have custody or control of, or possess such hardware or software). Provides increased penalties for a second or recurrent offense for fraudulent activities involving counterfeit communications access devices. Sets penalties for attempts to engage in such activity. Defines "scanner receiver" to include a device or apparatus that can be used to intercept an electronic serial number, mobile identification number, or other identifier of any telecommunications service, equipment, or instrument (thus bringing such devices within the scope of code prohibitions against fraud and related activity in connection with access devices). Directs the United States Sentencing Commission to review and amend the Federal sentencing guidelines and the policy statements of the Commission, if appropriate, to provide an appropriate penalty for offenses involving the cloning of wireless telephones, including offenses involving an attempt or conspiracy to do so, taking into account specified factors.
United States · United States Congress · 10 September 1997
Fair Access to Indemnity and Reimbursement Act - Amends the National Labor Relations Act to allow the recovery of attorney's fees and costs by certain employers and labor organizations who are prevailing parties in proceedings brought against them by the National Labor Relations Board (NLRB). Requires that such employers or labor organizations have not more than 100 employees and a net worth of not more than $1.4 million at the time of such proceedings. Provides for such recovery without regard to whether the position of the NLRB or a court was substantially justified or special circumstances make an award unjust.
United States · United States Congress · 9 September 1997
Amends the National Trails System Act to: (1) delete provisions prohibiting the interim use of any established railroad rights-of-way for historic or recreation trails under such Act from being treated as abandonment of the use of such rights-of-way for railroad purposes; and (2) authorize the Surface Transportation Board, if a State, political subdivision, or qualified private organization is prepared to assume full responsibility with respect to the portion of any railroad right-of-way donated, transferred, leased, or otherwise conveyed for use for establishment of such a trail, for its management, for any legal liability arising out of such right-of-way, and for the payment of any and all taxes that may be levied or assessed against such rights-of-way, to impose such terms and conditions as a requirement of any transfer or conveyance for interim use in furtherance of the national policy to preserve established railroad rights-of-way for future reactivation of rail service. States that such Act shall not preempt State law with respect to the establishment of, and rights incident to, an easement, right-of-way, or other property interest in land.
United States · United States Congress · 4 September 1997
Declares that the following conduct by the Attorney General constitutes a failure to take care that the laws are faithfully executed: (1) refusal to seek application for an independent counsel pursuant to a House Committee on the Judiciary request in letters dated March 12, 1997, and September 3, 1997; and (2) failure to send to the Senate a nomination for the now vacant office of Assistant Attorney General for the Criminal Division of the Department of Justice, while allowing the functions of such office to be carried out by a person acting in apparent violation of the Vacancies Act, resulting in the absence of prosecutors accountable to the Congress as well as the executive branch with respect to criminal-law-related investigations of executive branch officials.
United States · United States Congress · 3 September 1997
United States-Taiwan Anti-Ballistic Missile Defense Cooperation Act - Amends the Taiwan Relations Act to provide that its provisions respecting defense articles and services, and the determination of Taiwan's defense needs, supersede any provision of the Joint Communique of the United States and China of August 17, 1982. Directs the Secretary of Defense to study and report to the Congress on: (1) the architecture requirements for the establishment and operation of a theater ballistic missile defense system in the Asia-Pacific region capable of protecting Taiwan from ballistic missile attacks; and (2) cooperative United States measures which would provide Taiwan with an advanced local-area ballistic missile defense system. Expresses the sense of the Congress that the President, upon the request of the Taiwan Government, and in accordance with such study results, should transfer to the Taiwan Government defense articles or services under the foreign military sales program of the Arms Export Control Act for the purpose of establishing and operating a local-area ballistic missile defense system to protect Taiwan and specified islands against limited ballistic missile attacks. Declares that it is in the U.S. national interest that Taiwan be included in any effort at ballistic missile defense cooperation, networking, or interoperability with friendly and allied nations in the Asia-Pacific region.
United States · United States Congress · 1 August 1997
Parents and Students Savings Account Plus Act - Amends the Internal Revenue Code with respect to education individual retirement accounts to: (1) include qualified elementary and secondary education expenses (including home schooling); and (2) increase annual contribution limits to $2,000.
United States · United States Congress · 1 August 1997
Expresses the sense of the House of Representatives that the Department of Education should not expend funds in FY 1997 or in any subsequent year for the planning, development, implementation, or administration of any national testing proposal in reading, mathematics, or any other subject area until such time as Congress provides specific, explicit statutory authority.
United States · United States Congress · 31 July 1997
Drive for Teen Employment Act - Directs the Secretary of Labor to impose certain distance and work-hour restrictions in implementing a specified exemption from the child labor provisions of the Fair Labor Standards Act of 1938 for minors aged 16 through 18 who engage in the operation of automobiles and trucks.
United States · United States Congress · 31 July 1997
Political Freedom in China Act of 1997 - Authorizes appropriations for FY 1998 and 1999 for additional diplomatic personnel at U.S. posts in China to monitor political repression there.
United States · United States Congress · 31 July 1997
Speed Trafficking Life in Prison Act of 1997 - Amends the Controlled Substances Act to: (1) repeal provisions prescribing penalties for violations involving specified quantities of methamphetamine; and (2) provide for a fine of up to $8 million (for an individual) or $20 million (if other than an individual) and a mandatory life penalty (unless the death penalty is imposed) for manufacturing, distributing, or dispensing (or possessing with intent to manufacture, distribute, or dispense) methamphetamine, its salts, isomers, or salts of its isomers.
United States · United States Congress · 31 July 1997
Declares that the United States should not be a signatory to any protocol to, or other agreement regarding, the United Nations Framework Convention on Climate Change of 1992, at negotiations in Kyoto in December 1997 or thereafter which would: (1) mandate new commitments to limit or reduce greenhouse gas emissions for the Annex 1 Parties, unless the protocol or other agreement also mandates new specific scheduled commitments to limit or reduce greenhouse gas emissions for Developing Country Parties within the same compliance period; or (2) result in serious harm to the U.S. economy. Calls for any such protocol or other agreement which would require the advice and consent of the Senate to ratification to be accompanied by: (1) a detailed explanation of any legislation or regulatory actions that may be required to implement it; and (2) an analysis of the detailed financial costs which would be incurred by, and other impacts on, the U.S. economy.
United States · United States Congress · 30 July 1997
TABLE OF CONTENTS: Title I: Executive Branch Governance and Senior Management of the Internal Revenue Service Subtitle A: Executive Branch Governance and Senior Management Subtitle B: Personnel Flexibilities Title II: Electronic Filing Title III: Taxpayer Protection and Rights Title IV: Congressional Accountability for the Internal Revenue Service Subtitle A: Oversight Subtitle B: Budget Subtitle C: Tax Law Complexity Internal Revenue Service Restructuring and Reform Act of 1997 - Title I: Executive Branch Governance and Senior Management of the Internal Revenue Service - Subtitle A: Executive Branch Government and Senior Management - Amends the Internal Revenue Code (IRC) to replace current provisions establishing the office of the Commissioner of Internal Revenue with provisions establishing the Internal Revenue Service Oversight Board (the Board). Requires that seven of the nine members of the Board not be full-time Federal officers or employees. Requires that all Board members have expertise in, among other things: (1) management of large service organizations; (2) customer service; and (3) the needs and concerns of taxpayers. Requires the Board to: (1) review and approve strategic plans of the Internal Revenue Service (IRS); (2) review the operational functions of the IRS; (3) select the Commissioner of Internal Revenue (Commissioner), as well as senior IRS managers, and review the Commissioner's reorganization plans; and (4) review and approve the IRS budget request, as well as ensure audits of the IRS. (Sec. 102) Replaces current provisions which authorize the Secretary of the Treasury (Secretary) to employ such personnel as necessary for the proper administration and enforcement of the internal revenue laws with provisions requiring there to be in the Department of the Treasury a Commissioner who shall be appointed by the Board for a five-year term. Sets forth the duties of the Commissioner, including the: (1) administration and management of the internal revenue laws; and (2) Commissioner's responsibility to consult with the Board. Establishes and sets forth duties for: (1) a Chief Counsel for the IRS to be appointed by the President; (2) the Office of Employee Plans and Exempt Organizations; (3) an Office of the Taxpayer Advocate. (Sec. 103) Replaces current provisions concerning the effect of reorganization plans with provisions which authorize the Commissioner to employ such number of persons as proper to administer and enforce the internal revenue laws. Subtitle B: Personnel Flexibilities - Directs the Commissioner to establish a performance management system covering IRS employees which: (1) establishes retention standards; and (2) establishes performance goals or objectives. Provides for awards based on performance, but prohibits making an award solely on the basis of tax enforcement results. Sets forth other provisions concerning: (1) classification and pay; (2) staffing; and (3) demonstration projects. Title II: Electronic Filing - Provides for paperless filing and payment of taxes. Title III: Taxpayer Protection and Rights - Sets forth provisions concerning taxpayer protections and rights, including provisions concerning: (1) authority to issue taxpayer assistance orders; (2) authority to award costs and fees; (3) damages for negligence in collection actions; (4) criteria and procedures for selecting taxpayers for examination; (5) archival treatment of IRS records; (6) freedom of information; (7) offers-in-compromise; (8) jurisdiction of the Tax Court; (9) cataloging of complaints; and (10) procedures for taxpayer interviews. (Sec. 309) Eliminates the interest differential on overpayments and underpayments. (Sec. 310) Eliminates the failure to pay penalty as long as an installment payment agreement is in effect. (Sec. 311) Directs the Secretary to accept installment tax liability payments if: (1) such liability does not exceed $10,000; (2) the taxpayer has, during the past five years, paid on time; and (3) the taxpayer has not entered into a prior installment agreement. (Sec. 313) Directs the Secretary to make grants to provide matching funds for qualified low-income taxpayer clinics. (Sec. 319) Provides for studies concerning: (1) taxpayer confidentiality; (2) penalty administration; (3) treating all taxpayers as separate filing units; and (4) burden of proof. Title IV: Congressional Accountability for the Internal Revenue Service - Subtitle A: Oversight - Authorizes the Joint Committee on Taxation (Joint Committee) to procure the services of experts for investigations of the IRS by the General Accounting Office. (Sec. 402) Establishes additional reporting requirements for the Joint Committee. Subtitle B: Budget - Provides for additional budget authority for the IRS, but only on annual basis and only if specified improvements are made in taxpayer services. (Sec. 413) Directs the Commissioner to convene a financial advisory management group to advise the Commissioner. Subtitle C: Tax Law Complexity - Expresses the sense of the Congress that the IRS should provide the Congress with an independent view of tax administration. (Sec. 422) Requires a Senate or House of Representatives committee, when reporting legislation including any provision amending the IRC, to contain within the report a Tax Complexity Analysis. (Sec. 423) Declares it to be the policy of the Congress that employers should have a single point of filing tax and wage reporting information. (Sec. 424) Requires the Joint Committee to prepare a study of the feasibility of developing a baseline estimate of taxpayers' compliance burdens against which future legislative proposals could be measured.
United States · United States Congress · 25 July 1997
Authorizes the President to award the Congressional Medal of Honor posthumously to Theodore Roosevelt for his actions in the attack of San Juan Heights, Cuba, during the Spanish-American War on July 1, 1898.
United States · United States Congress · 24 July 1997
Clinical Laboratory Improvement Act Amendments of 1997 - Exempts a physician clinical office laboratory from Public Health Service Act certification requirements, except when such laboratory performs a pap smear (Papanicolaou Smear) analysis.
United States · United States Congress · 23 July 1997
Radio Free Asia Act of 1997 - Authorizes appropriations for FY 1998 and 1999 for programs of international broadcasting to China. Earmarks amounts for: (1) Radio Free Asia; (2) additional personnel to staff Cantonese language broadcasting; (3) additional advanced editing equipment; (4) capital expenditures for the purchase and construction of transmission facilities; and (5) augmentation of transmitters at Tinian, Marshall Islands. Directs the President to report to the Congress on a plan to achieve continuous broadcasting of Radio Free Asia and Voice of America to China in multiple major dialects and languages. Reduces FY 1998 and 1999 authorizations of appropriations for migration and refugee assistance.
United States · United States Congress · 23 July 1997
TABLE OF CONTENTS: Title I: Assignment of Liability to Coal Operators Title II: Adjustments to Premium Computations Title III: Other Provisions Comprehensive Coal Act Reform Act - Title I: Assignment of Liability to Coal Operators - Amends Internal Revenue Code provisions concerning coal industry health benefits to define "signatory operator" to mean a person that is or was a signatory to the 1978 National Bituminous Coal Wage Agreement or any subsequent coal wage agreement. (Currently, the term is defined as a person that is or was a signatory to a coal wage agreement. The term "coal wage agreement" is, and would continue to be, defined as the National Bituminous Coal Wage Agreement or any other agreement between a coal industry employer and the United Mine Workers of America having specified requirements.) (Sec. 102) Requires: (1) that each eligible coal industry retiree be assigned first to the signatory operator that most recently employed the retiree for at least two years, then to the signatory operator that was the most recent to employ the operator; and (2) revocation of the assignment of any beneficiary to anyone who ceases to be a signatory operator because of the above change in definition, not reassigning the beneficiary, and considering them to be unassigned. Prohibits assigning or reassigning a beneficiary after enactment of this Act, treating as unassigned any beneficiary determined to have been incorrectly assigned. Title II: Adjustments to Premium Computations - Modifies the formula for determining the per beneficiary premium. (Sec. 202) Provides for: (1) annual premium reductions for small reachback signatory operators; and (2) the treatment of a surplus or deficit in the Combined Fund. (Sec. 203) Sets separate requirements for death benefit premiums for reachback signatory operators and other assigned operators. Modifies: (1) requirements regarding the unassigned beneficiaries premium; (2) the definition of "applicable percentage" and (3) requirements regarding applicable premium annual adjustments. Mandates establishment of a separate subaccount in the death benefits premium account for each of: (1) the death benefit premiums of reachback signatory operators; (2) the death benefit premiums of other assigned operators; and (3) the portion of the unassigned beneficiaries premiums attributable to death benefits coverage of unassigned beneficiaries. (Sec. 204) Sets forth a special rule regarding annual premium payment by a related person of an assigned operator. Title III: Other Provisions - Modifies requirements regarding certain 1988 agreement operators paying withdrawal liability. (Sec. 302) Requires the Combined Fund to make available to any person required to make contributions to that Fund all documents: (1) that reflect the Fund's financial and operational status; and (2) prepared at the request of the Fund's trustees or staff that form the basis for any actions or reports.
United States · United States Congress · 17 July 1997
National Debt Repayment Act of 1997 - Amends the Congressional Budget Act of 1974 to require concurrent resolutions on the budget, beginning with the one for the first fiscal year after there is a surplus, to set forth totals of budget outlays and Federal revenues for the budget year and each fiscal year concerned such that the annual rate of change in outlays is at least one percentage point lower than the corresponding change in revenues for each such year. Permits the Congress to waive such requirement for fiscal years in which a declaration of war is in effect or the United States is engaged in military conflict posing a serious threat to national security or for the budget year and the next fiscal year if real economic growth has been negative for two consecutive calendar quarters. Amends Federal law to require the Secretary of the Treasury to use any budget surplus for a fiscal year, with one-third allocated to each of the following, to: (1) exchange special issue nonmarketable Government bonds in the Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund with marketable Government securities; (2) invest in marketable Government securities to be held in a Tax Cut Offset Trust Fund to offset future revenue reductions; and (3) exchange special issue nonmarketable Government securities in the Highway Trust Fund and the Hazardous Substance Superfund with marketable ones. Requires the surplus to be allocated, in specified increments, to repay the public debt when Government trust funds, including those described above, no longer hold nonmarketable securities. Prohibits receipts and disbursements of Government trust funds, in an amount up to the value of marketable Government securities contained in any such fund, from being counted as new budget authority, outlays, receipts, or deficit or surplus for purposes of the Federal or congressional budgets or the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act). Exempts such receipts and disbursements from any statutory general budget limitation on expenditures and net lending. Directs the Secretary, upon expenditure from a trust fund of any money not so counted, to sell a corresponding amount of marketable Government securities from the fund and reduce its balance accordingly.
United States · United States Congress · 17 July 1997
Laogai Slave Labor Products Act of 1997 - Authorizes appropriations for FY 1998 and 1999 for monitoring by the U.S. Customs Service and the Department of State of the exportation of slave labor products by China. Directs the Commissioner of Customs and the Secretary of State each to report annually to the Congress on manufacturing and exportation of slave labor products in China. Expresses the sense of the Congress that, since China has substantially frustrated the purposes of the 1992 Memorandum of Understanding with the United States on Prison Labor, the President should immediately commence negotiations to replace the current Memorandum with one providing for effective monitoring of forced labor there, without restrictions on which prison labor camps international monitors may visit.
United States · United States Congress · 17 July 1997
Directs the Secretary of Defense to compile and publish in the Federal Register a list of Communist Chinese military companies that are operating directly or indirectly in the United States or its territories and possessions. Prohibits the extension of nondiscriminatory treatment (most-favored-nation treatment) to goods that are produced, manufactured, or exported by the People's Liberation Army or a Communist Chinese military company.
United States · United States Congress · 17 July 1997
Communist China Subsidy Reduction Act of 1997 - Directs the Secretary of the Treasury to: (1) determine annually the amount of the U.S. portion of any subsidy provided to China or any Chinese citizen, national, or entity by each international financial institution during the fiscal year; and (2) reduce the U.S. contribution to such institution by an amount equal to such subsidy.
United States · United States Congress · 17 July 1997
Directs the Directors of Central Intelligence and the Federal Bureau of Investigation to report jointly and annually to the Congress on intelligence activities of China directed against or affecting U.S. interests. Specifies topics such report must address.
United States · United States Congress · 17 July 1997
Finds that the delivery of China National Precision Machinery Import-Export Corporation C-802 cruise missiles to Iran is of a destabilizing number and type constituting a violation of the Iran-Iraq Arms Non-Proliferation Act of 1992. Urges the executive branch to enforce such Act with respect to the acquisition by Iran of such missiles.
United States · United States Congress · 17 July 1997
Expresses the sense of the House of Representatives that Taiwan should be admitted to the World Trade Organization (WTO) as a separate customs territory without making such admission conditional on the previous or simultaneous admission of China, either as a developing or a developed country. Declares that it should be U.S. policy to support Taiwan's unconditional admission to the WTO.
United States · United States Congress · 15 July 1997
Freedom From Union Violence Act of 1997 - Amends the Hobbs Act to make it wrongful to use actual or threatened force, violence, or fear in order to achieve an otherwise legitimate labor relations objective, other than that use which: (1) is incidental to otherwise peaceful picketing during a labor dispute; (2) consists solely of minor bodily injury, or minor damage to property, or threat or fear of such minor injury or damage; and (3) is not a part of a pattern of violent conduct or of coordinated violent activity.
United States · United States Congress · 9 July 1997
Directs each Federal agency, before implementing policies and regulations that may affect family well-being, to assess such actions with respect to specified criteria. Requires each agency to: (1) certify to the Director of the Office of Management and Budget (OMB) and to the Congress that such policy or regulation has been assessed in accordance with this Act; and (2) provide adequate rationale for implementation of each policy or regulation that may negatively affect family well-being. Directs OMB to: (1) ensure that policies and regulations proposed by agencies are implemented consistent with this Act; and (2) compile, index, and submit annually to the Congress the written certifications received. Directs the White House Office of Policy Development to: (1) assess proposed policies and regulations in accordance with this Act; (2) provide evaluations of such policies and regulations to OMB; and (3) advise the President on policy and regulatory actions that may be taken to strengthen the institutions of marriage and family in the United States. (Sec. 4) Requires an agency to conduct an assessment of a proposed policy or regulation in accordance with this Act upon request by a Member of Congress.
United States · United States Congress · 26 June 1997
Inactive Well Recovery Act - Amends the Internal Revenue Code to exclude from gross income (if so elected by the taxpayer) income attributable to independent producer oil from a recovered inactive well. Includes both oil and natural gas in the definition of "independent producer oil." Prohibits deductions directly connected with amounts so excluded.
United States · United States Congress · 24 June 1997
Selective Service Registration Privacy Act of 1997 - Amends the National and Community Service Act of 1990 and the Military Selective Service Act to prohibit the Corporation for National and Community Service, and related State Commissions, from: (1) receiving information from the Selective Service System (SSS); or (2) using SSS to help recruit or notify young people of service opportunities with the Corporation or recruit national service participants. Prohibits SSS from providing the Corporation with information about SSS registrants or providing such registrants with information about national and community service opportunities.
United States · United States Congress · 19 June 1997
Places a four-year moratorium on the promulgation of new or revised national ambient air quality standards for ozone or fine particulate matter under the Clean Air Act by the Administrator of the Environmental Protection Agency. Requires the Administrator, within five years of this Act's enactment date, to: (1) complete a review of the air quality criteria and standards for ozone and particulate matter; and (2) determine whether to retain or revise such standards or promulgate new standards. Directs the Administrator, in reviewing such criteria for particulate matter, to: (1) evaluate any adverse health effects of exposure to airborne particulate matter; (2) determine the amount and size of particles inhaled and retained in the lungs; and (3) investigate the biological mechanisms by which particulate matter may induce adverse health effects. Authorizes the Administrator to require State implementation plans to require air quality monitoring for fine particulate matter and to make grants to States for such purposes. Authorizes appropriations.
United States · United States Congress · 18 June 1997
Prohibits persons sentenced to life in prison or death pursuant to Federal law from receiving gratuitous veterans' benefits (including the right to burial in a national cemetery).
United States · United States Congress · 18 June 1997
Declares that: (1) the transfer of Hong Kong to the People's Republic of China does not alter the current and future status of Taiwan as a free and de facto independent country; and (2) the future of Taiwan should be determined by peaceful means through a democratic process in accordance with the principle of self-determination, as outlined in the Charter of the United Nations.
United States · United States Congress · 17 June 1997
Civil Rights Act of 1997 - Prohibits discrimination or preferences in Federal employment and contracting and other Federal programs and activities on the basis of race, color, national origin, or sex. Prohibits requiring or encouraging any Federal contractor or subcontractor to so discriminate or grant a preference. Declares that this Act does not prohibit or limit encouraging contract bidding, recruiting employees, encouraging participation in other programs or activities or requiring or encouraging Federal contractors, subcontractors, or recipients of Federal licenses or financial assistance to so recruit or encourage, if the recruiting or encouraging does not involve granting a preference. Prohibits construing this Act to prohibit or limit: (1) any act designed to benefit historically Black colleges or universities; or (2) any action under a Federal law or treaty relating to the Indian tribes. Declares that this Act does not: (1) prohibit or limit employment classifications based on sex if sex is a bona fide occupational qualification reasonably necessary to normal operation or the classification is applied regarding an armed forces member. Allows any aggrieved person to obtain, in a civil action, appropriate relief (including back pay). Requires awarding a prevailing plaintiff attorney's fees as part of the costs.
United States · United States Congress · 12 June 1997
Staffing Firm Worker Benefits Act of 1997 - Amends the Internal Revenue Code to define "employer," in the case of a qualified staffing firm, as the employer of individuals performing services for a customer of the firm for purposes of provisions relating to: (1) collection of income tax at source on wages; (2) the Federal Insurance Contributions Act; and (3) the Federal Unemployment Tax Act. Defines a "qualified staffing firm" as any person engaged in providing staffing services to a customer under a service contract if, regarding a worker performing services for the customer covered by the contract, the firm has responsibility for payment of wages, handles withholding taxes and benefits, has authority to hire, reassign and dismiss, maintains employee records, and has responsibility for addressing the worker's complaints, claims, filings, or employment-related requests. (Sec. 3) Includes in the definition of "employee," for specified provisions relating to various employee benefits, any individual whose employer is a qualified staffing firm. Treats certain changes in the employment relationship between an individual and a qualified staffing firm (or its customer or former customer) as a termination of employment from the firm (or the customer). (Sec. 4) Treats a leased employee as an employee of the recipient of the employee's services and treats contributions or benefits provided by the recipient as provided by the recipient for purposes of provisions relating to qualified pension, profit-sharing, and stock bonus plans. Sets forth special rules applicable to the leasing organization's plans. (Sec. 5) Revises leased employee safe harbor requirements.
United States · United States Congress · 10 June 1997
Amends Federal aviation law, with respect to the automatic stay of administrative orders pending appeal, to revise general deadline requirements for the National Transportation Safety Board to make a disposition concerning the issues on appeal that are related to the existence of an emergency, as declared by the Administrator of the Federal Aviation Administration, because of which the order must be effective immediately.
United States · United States Congress · 5 June 1997
District of Columbia Student Opportunity Scholarship Act of 1997 - Authorizes the establishment as a private, nonprofit corporation the District of Columbia Scholarship Corporation to administer, publicize, and evaluate the District of Columbia (District) scholarship program and to determine student and school eligibility for program participation. Establishes the District of Columbia Scholarship Fund, to be administered by the Secretary of the Treasury, through which annual funds shall be provided to the District and used by the Corporation for the program. Authorizes appropriations to the Fund for FY 1998 through 2002. Provides for: (1) organization and management of a Corporation Board of Directors, as well as related offices and staff; and (2) the annual audit of Corporation records. Authorizes the Corporation to award tuition scholarships and enhanced achievement scholarships to District students in kindergarten through grade 12 with family incomes not exceeding 185 percent of the national poverty line. Provides for: (1) scholarship payments and amounts; (2) certification requirements for educational institutions for eligibility to receive payments on behalf of students receiving a scholarship; (3) participation requirements for such institutions, including compliance with the nondiscrimination requirements of the Civil Rights Act of 1964; (4) payments from the Corporation to participating institutions; (5) annual institution reporting requirements; (6) program appraisal by the Comptroller General, performed through an independent evaluation agency (with an authorization of appropriations for such appraisal); (7) an annual program progress report from the Corporation to the appropriate congressional committees; and (8) judicial review of actions challenging the program.
United States · United States Congress · 5 June 1997
Higher Education and Learning Promotion Act - Amends the Internal Revenue Code to establish nontaxable education investment accounts which shall permit annual contributions of not more than $1,500 for the account holder's qualified higher education costs. Subjects account distributions used for nonqualifying purposes to taxation, including an additional ten percent tax. Sets forth related reporting requirements. Makes the employer-provided educational assistance program exclusion permanent. Excludes from gross income distributions from a qualified state tuition program used for qualified higher education expenses (including room and board).
United States · United States Congress · 4 June 1997
TABLE OF CONTENTS: Title I: Treatment of Passive Foreign Investment Companies Title II: Treatment of Controlled Foreign Corporations Title III: Other Provisions International Tax Simplification for American Competitiveness Act - Title I: Treatment of Passive Foreign Investment Companies - Amends the Internal Revenue Code to exempt U.S. shareholders of a controlled foreign corporation (CFC) from passive foreign investment company (PFIC) inclusion. (Sec. 102) Allows a U.S shareholder of a PFIC to elect to include the difference between such stock's fair market value and adjusted basis as income, or the difference between adjusted basis and fair market value or unreversed inclusions as a deduction. (Sec. 103) Modifies the definition of "passive income." Title II: Treatment of Controlled Foreign Corporations - Amends the Code to treat the gain on certain CFC stock sales as dividends. (Sec. 203) Revises specified indirect (deemed taxes paid) foreign tax credit provisions. (Sec. 204) Excludes certain active finance-related income from inclusion as foreign personal holding company income. (Sec. 205) Applies, for foreign tax credit purposes, income category "look-through" rules to dividends earned by certain noncontrolled U.S.-foreign corporations providing specified information. Applies a single foreign tax credit limitation where such information is not provided. (Sec. 206) Directs the Secretary of the Treasury to conduct a study on the feasibility of treating all European Union countries as one country for purposes of certain same-country exceptions with respect to controlled foreign corporations. (Sec. 207) Increases the amount of income used to determine the taxability of foreign base company income or insurance income with respect to CFCs. (Sec. 208) Permits use of U.S. generally accepted accounting principles with respect to CFCs. (Sec. 209) Excludes income from the transportation of oil or gas within a foreign country from the definition of "foreign base company oil related income." (Sec. 210) Provides a deduction for dividends received from certain foreign corporations. Applies constructive ownership provisions to certain foreign ownership requirements with respect to post-1986 undistributed U.S. earnings. Title III: Other Provisions - Amends the Code with respect to certain foreign tax credit determinations to provide that accrued taxes shall be translated into dollars by using the average exchange rate for the year to which such taxes relate. (Sec. 302) Allows a taxpayer to elect a specified alternative minimum foreign tax credit limitation. (Sec. 303) Provides for recognition of taxable gain with respect to certain property transfers by a U.S. person to a foreign corporation. (Sec. 306) Applies uniform capitalization rules to foreign taxpayers with respect to income connected with the conduct of a U.S. trade or business. (Sec. 307) Extends the excess foreign tax carryover or carryback period. (Sec. 308) Provides for recharacterization of overall domestic loss by treating certain U.S. source income as non-U.S. source income. (Sec. 309) Includes computer software within the category of foreign sales corporation property. Eliminates the special 50 percent rule relating to foreign sales corporation transactions of military property. (Sec. 310) Provides special rules with respect to financial services income and interest. (Sec. 311) Excludes from consideration as U.S. property certain assets acquired by securities or commodities dealers. (Sec. 312) Exempts from taxation certain regulated investment company dividends received by nonresident aliens. Treats certain regulated investment company stock owned by nonresident noncitizens as non-U.S.property for estate tax purposes. (Sec. 313) Excludes nonenforceable preliminary agreements from the definition of "intangible property." (Sec. 314) Directs the Secretary of the Treasury to conduct a study of the interest allocation rules.
United States · United States Congress · 3 June 1997
Directs the Secretary of Defense to enter into an agreement with the Office of Personnel Management to conduct a demonstration project under which covered members and beneficiaries under the Civilian Health and Medical Program of the Uniformed Services (CHAMPUS) who are or become entitled to hospital insurance benefits under part A of title XVIII (Medicare) of the Social Security Act will be eligible to enroll in health benefits plans offered through the Federal Employees Health Benefits (FEHB) program. Requires the demonstration project to be conducted in two geographic areas and to last at least two, but not more than three, contract years. Provides for: (1) management of participation in the project; (2) Government contributions for beneficiary coverage under the FEHB program; and (3) reporting requirements.
United States · United States Congress · 22 May 1997
Medical Device Regulatory Modernization Act of 1997 - Amends the Federal Food, Drug, and Cosmetic Act (FDCA) to set forth the Food and Drug Administration (FDA) mission and to mandate annual FDA and Comptroller General reports to specified congressional committees. (Sec. 3) Directs the Secretary of Health and Human Services, when there is a scientific controversy between a regulated person and the Secretary, to establish a procedure under which the regulated person may request a review of the disputed subject matter. (Sec. 4) Revises or imposes requirements regarding: (1) investigational device exemptions; (2) premarket approval requirements (mandating a device review priority); (3) humanitarian device exceptions; (4) safety and effectiveness performance standards (allowing recognition of self-certifiable consensus standards); (5) effectiveness determinations (as used in classifying devices); (6) reliance on postmarket controls to expedite classification; (7) substantial equivalence; (8) labeling (as affecting premarket approval); (9) supplemental applications; (10) promotional material representations; (11) premarket notification; (12) initial classification; (13) classification panels; and (14) premarket approval application review (allowing review by accredited persons). (Sec. 12) Mandates accreditation of persons to review and initially classify devices. (Sec. 13) Mandates publication of a list of types of class III devices that are not subject to regulation under specified provisions and for which the Secretary has determined that premarket approval is unnecessary, requiring each to be regulated as class III subject to general and appropriate special controls. (Sec. 14) Modifies requirements regarding: (1) device tracking; (2) postmarket surveillance; and (3) good manufacturing practice regulations (including foreign harmonization) and inspections (including adding references to accredited entities and post-inspection procedural requirements). (Sec. 17) Removes distributors from recordkeeping and reporting requirements. Removes reporting requirements regarding certain certification and removals and corrections. Mandates new user reporting regulations limiting user reporting to a user subset to create a representative profile of user reports. (Sec. 18) Prohibits subjecting a person to penalties if the person acted in good faith and had no reason to believe the acts violated the law. (Sec. 19) Mandates an information system to track the status of each submission requesting FDA action. (Sec. 20) Prohibits actions by the Secretary of Health and Human Services under the FDCA from requiring the preparation of an environmental assessment or impact statement. (Sec. 22) Regulates communications to non-FDA persons regarding certain matters before completion of related investigations.
United States · United States Congress · 22 May 1997
Welfare Flexibility Act of 1997 - Permits State use of nongovernmental personnel to determine eligibility under the Medicaid, food stamp, and special supplemental nutrition program for women, infants, and children (WIC) programs.
United States · United States Congress · 22 May 1997
Amends the Internal Revenue Code to remove limitations on the number of taxpayers who may have medical savings accounts. Amends provisions defining "eligible individual" to remove references to small employers. Makes the amendments of this Act effective as if they had been included in the Health Insurance Portability and Accountability Act of 1996.
United States · United States Congress · 21 May 1997
Securities Litigation Uniform Standards Act of 1997 - Amends the Securities Act of 1933 and the Securities Exchange Act of 1934 to proscribe bringing a private class action based upon State or municipal law in State or Federal court by any private party alleging: (1) an untrue statement or omission in connection with the purchase or sale of a covered security; or (2) that the defendant used any manipulative or deceptive device in connection with such a transaction. Declares that any class action brought in any State court involving a covered security shall be removable to the Federal district court for the district in which the action is pending.
United States · United States Congress · 21 May 1997
Directs the Secretary of Health and Human Services to provide for coverage under part A (Hospital Insurance) of title XVIII (Medicare) of the Social Security Act of extended care services for individuals with a condition classifiable within a select diagnosis-related group (DRG). (Waives the three-day prior hospitalization requirement for coverage of skilled nursing facility services for such DRGs.) Requires the Secretary to select at least five DRGs beginning in FY 1998, and additional qualified groups for subsequent fiscal years. Provides for recovery of excessive expenditures by: (1) reductions in payable amounts for post-hospital extended care services in the following fiscal year; and (2) rescission of the selection of any DRG.
United States · United States Congress · 16 May 1997
Authorizes the President to present, on behalf of the Congress, a gold medal to Mother Teresa of Calcutta in recognition of her contributions to humanitarian and charitable activities. Instructs the Secretary of the Treasury to strike a suitable gold medal. Authorizes the Secretary to strike and sell bronze duplicates. Declares these medals to be national medals. Authorizes appropriations. Mandates deposit of sale proceeds in the Numismatic Public Enterprise Fund.
United States · United States Congress · 15 May 1997
Worker Paycheck Fairness Act - Requires a labor union accepting payment of any dues or fees from an employee as a condition of employment to secure from each employee a prior, voluntary, written authorization for any portion of such dues or fees which will be used for activities not necessary to performing the duties of exclusive representation in dealing with the employer on labor-management issues. Gives employees a right of civil action against any labor union which violates this requirement. Requires employers to post notice relating to such requirement. Amends the Labor-Management Reporting and Disclosure Act of 1959 to require every labor union to attribute and report expenses by function classification in detail necessary to allow its members to determine whether such expenses were necessary to performing the duties of exclusive representation in dealing with the employer on labor-management issues. Requires disclosure under such Act to employees required to pay any union dues or fees (under a union security agreement) as well as to union members.
United States · United States Congress · 15 May 1997
Clean Fuels Tax Equity Act of 1997 - Amends the Internal Revenue Code to establish the special motor fuel tax on: (1) liquified natural gas and liquified petroleum gas at 12 cents and 13.6 cents per gallon, respectively; and (2) natural gas-derived fuel none of the alcohol in which contains ethanol on the basis of BTU equivalence with gasoline.
United States · United States Congress · 13 May 1997
TABLE OF CONTENTS: Title I: Incentives for Capital Formation and Jobs Creation Title II: Credits for Families Title III: Phase-Out of Estate and Gift Taxes Tax Freedom for Families Act of 1997 - Incentives for Capital Formation and Jobs Creation - Amends the Internal Revenue Code (IRC) to replace current alternative tax for corporations provisions with provisions providing for a 50 percent capital gains deduction. Allows such deduction in computing adjusted gross income. (Sec. 102) Substitutes the indexed basis, based on the "applicable inflation adjustment" (as defined), for the adjusted basis of assets held more than three years for purposes of determining gain or loss on the disposition of: (1) common stock in a C corporation; or (2) tangible property, which is a capital asset or property used in a trade or business. Sets forth special rules: (1) where there is a diminished risk of loss; (2) for short sales; (3) for regulated investment companies and real estate investment trusts; (4) for other pass-through entities; (5) for dispositions between related persons; (6) for transfers to increase the indexing adjustment; (7) for the sale of a principal residence; and (8) to cover other situations. (Sec. 103) Permits a capital loss deduction with respect to the sale or exchange of a principal residence. Title II: Credits for Families - Establishes a credit of $500 multiplied by the number of qualifying children (under the age of 18) of a taxpayer. (Sec. 202) Establishes, in the case of a joint return, a credit equal to the marriage penalty reduction credit (as defined). Title III: Phase-Out of Estate and Gift Taxes - Raises the estate and gift tax credit incrementally over a five-year period (through 2002). (Sec. 302) Repeals, as of January 1, 2003, subtitle B of the IRC relating to transfer taxes and makes such repeal applicable to the estates of decedents dying, and gifts and generation-skipping transfers made on and after such date.
United States · United States Congress · 8 May 1997
Lewis and Clark Expedition Bicentennial Commemorative Coin Act - Directs the Secretary of the Treasury to mint and issue one-dollar and half-dollar coins emblematic of the expedition of Lewis and Clark. Allocates surcharges from coin sales between the National Lewis and Clark Bicentennial Council and the National Park Service for activities associated with the bicentennial commemoration of the expedition.
United States · United States Congress · 8 May 1997
Military Recruit Training Policy Restoration Act of 1997 - Directs the Secretaries of the military departments concerned to require that basic training (or its equivalent) at the company level and below (at the group level and below, with respect to the Air Force) be conducted through separate units for male and female recruits. Allows only male officers to command and serve as drill instructors in a male training unit, and only female officers to command and serve as drill instructors in a female training unit.
United States · United States Congress · 8 May 1997
TABLE OF CONTENTS: Title I: Abolishment of Department of Energy Title II: Energy Laboratory Facilities Title III: Privatization of Federal Power Marketing Administration Title IV: Transfer and Disposal of Reserves Title V: National Security and Environmental Management Programs Subtitle A: Defense Nuclear Programs Agency Subtitle B: Environmental Restoration Activities at Defense Nuclear Facilities Title VI: Disposition of Miscellaneous Particular Programs, Functions, and Agencies of Department Title VII: Civilian Radioactive Waste Management Title VIII: Miscellaneous Provisions Department of Energy Abolishment Act - Title I: Abolishment of Department of Energy - Redesignates the Department of Energy (DOE) as the Energy Programs Resolution Agency (the Agency), headed by an Administrator to perform the previous functions of the Department of Energy. Provides for the continuation of service of the Secretary of Energy as the interim Administrator. (Sec. 105) Authorizes the Administrator to establish, consolidate, alter, or discontinue in the Energy Programs Resolution Agency any organizational entities that were entities of DOE. Sunsets the Agency three years after enactment of this Act. Directs the Comptroller General to report to the Congress on the most efficient way to accomplish the complete abolishment of DOE and the transfer or termination of its functions. Title II: Energy Laboratory Facilities - Establishes an independent Energy Laboratory Facilities Commission to privatize and reduce energy laboratories and programs. Prescribes procedural guidelines. (Sec. 205) Establishes the Energy Laboratory Facility Closure Account to fund implementation of such guidelines. Title III: Privatization of Federal Power Marketing Administrations - Federal Power Asset Privatization Act of 1997 - Directs the Secretary of Energy to sell, at the highest possible price, all Federal electric power generation and transmission facilities supervised by, or coordinated with, the Federal Power Marketing Administrations (except the Bonneville Power Administration (BPA)). Restricts such sales to domestic entities or U.S. citizens. Requires the Secretary to terminate Federal Power Marketing Administration operations (except BPA operations) upon completion of the sales. Directs the Secretary to retain a private sector firm through a competitive bidding process to serve as financial advisor with respect to such sales. Expresses the sense of the Congress that the purchaser of any such facilities should offer to employ former Federal Power Marketing Administration personnel. Mandates that sale proceeds be deposited into the Treasury. Sets forth a sales completion deadline for each Power Marketing Administration concerned. (Sec. 305) Mandates that the pertinent sales agreements require each purchaser providing electric power to customers within any region to insure that the price of electric power does not increase above the baseline price at a rate greater than ten percent annually. (Sec. 306) Directs the Federal Energy Regulatory Commission (FERC) to issue to the purchaser of a hydroelectric generation facility a ten-year original license under the Federal Power Act to insure that the project will continue operations under the same conditions as were applicable prior to the sale. Grants FERC Federal Power Act jurisdiction over any such facility sold. (Sec. 307) Amends the Energy and Water Development Appropriations Act of 1993 to repeal the prohibition against the use of appropriated funds for studies regarding a changeover from an "at cost" to a "market rate" or other noncost-based methodology for pricing hydroelectric power. (Sec. 308) Transfers to the Secretary of the Interior all DOE functions affecting the BPA. Instructs the Secretary to study and report to the Congress on the most cost-effective option of disposing of the BPA. Title IV: Transfer and Disposal of Reserves - Transfers to the Secretary of the Interior all former DOE functions affecting the Strategic Petroleum Reserve. Instructs the Secretary to: (1) sell the reserves held at Weeks Island, Louisiana; and (2) appoint an advisory board to monitor the sale of such reserves and report to the Congress on whether the United States should maintain or dispose of the Strategic Petroleum Reserve. (Sec. 402) Transfers to the Administrator of the Energy Programs Resolution Agency all functions performed with respect to the naval petroleum reserves, except Naval Petroleum Reserve Numbered 1 (Elk Hills). Instructs the Administrator to: (1) obtain the highest possible price for the naval petroleum reserves; and (2) develop a joint plan with the Secretary of the Interior for disposal of the naval petroleum reserves within a specified timeframe. Title V: National Security and Environmental Management Programs - Subtitle A: Defense Nuclear Programs Agency - Establishes the Defense Nuclear Programs Agency (the Agency) in the Department of Defense (DOD), headed by an Under Secretary for Defense Nuclear Programs with primary responsibility for defense nuclear programs. (Sec. 504) Transfers to the Under Secretary all supervisory functions previously performed by: (1) DOE over Sandia, Los Alamos, and Lawrence Livermore National Laboratories; (2) Defense Special Weapons Agency of DOD relating to nuclear weapons systems; and (3) the Defense Nuclear Facilities Safety Board. Authorizes the Secretary of Defense to transfer other nuclear weapons-related functions to the Under Secretary. (Sec. 505) Places restrictions upon the transfer of funds by the Agency. (Sec. 508) Requires the Energy Laboratory Facilities Commission to transmit recommendations to the Congress for a civilian entity that should perform the functions previously performed by DOE relating to the naval nuclear propulsion program. Precludes Commission consideration of the Defense Nuclear Programs Agency or any other entity within DOD. Subtitle B: Environmental Restoration Activities at Defense Nuclear Facilities - Amends the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 to require the Under Secretary to review ongoing and planned remediation activities consistent with this Act. (Sec. 521) Sets forth guidelines for site-specific risk assessment, including a cost-benefit analysis of risk reduction, before the selection of a remedial action at a defense nuclear facility. (Sec. 523) Instructs the Under Secretary to renegotiate the terms of any compliance agreement entered into with the Secretary of Energy, the Environmental Protection Agency, and the relevant State in order to have it reflect this Act. Title VI: Disposition of Miscellaneous Particular Programs, Functions, and Agencies of Department - Limits authorizations for enumerated energy research and development programs through FY 2002. (Sec. 601) Directs the Energy Laboratory Facilities Commission to identify for the Congress all DOE research and development activities carried out at energy laboratories or institutions of higher education that perform a critical research function important to the long-term economic well-being of the United States. Directs the Secretary of Energy to terminate all DOE clean coal technology research and development activities. Authorizes appropriations for DOE fossil energy and energy conservation research and development activities. Terminates such activities 1at the end of FY 2000. Transfers from DOE to DOD specified weapons and defense activities. (Sec. 602) Transfers to the Department of the Treasury all functions performed by the Energy Information Administration (EIA). Authorizes appropriations for the EIA. Transfers to the Attorney General all functions performed by the Energy Regulatory Administration. Title VII: Civilian Radioactive Waste Management - Amends the Nuclear Waste Policy Act of 1982 to terminate the Office of Civilian Radioactive Waste Management and transfer to the Army Corps of Engineers (the Corps) its authority and assets with respect to a repository for radioactive waste and spent nuclear fuel. Requires: (1) the Corps to assume all obligations of the Office affecting the Yucca Mountain site; and (2) reissuance of Nevada State permits for the Corps. Prescribes procedural guidelines for Corps preparation and implementation of a Yucca Mountain site characterization plan. (Sec. 702) Amends the Nuclear Waste Policy Act of 1982 to reaffirm that the obligation of the Secretary of Energy to accept high-level radioactive waste and spent nuclear fuel beginning by January 31, 1998, is absolute and is not dependent on commencement of operation of a repository or a monitored retrievable storage facility. States that such obligation shall be neither voided nor delayed for any reason. Repeals: (1) the site selection limitation placed upon the siting of a monitored retrievable storage facility; and (2) the licensing conditions placed upon such facility. (Sec. 703) Prescribes procedural guidelines for the licensing and expansion of an initial uranium storage facility. Title VIII: Miscellaneous Provisions - Authorizes the Office of Management and Budget to make any determination regarding functions transferred under this Act and incidental transfers.