United States · United States Congress · 13 November 1997
Surface Transportation and Transit Empowerment Act - Empowers States with authority for most taxing and spending for highway programs and mass transit programs. Makes each electing State eligible for a core highway programs payment and a non-core highway programs block grant in lieu of any other payment from the Highway Account and the Future Highway Investment Sub Account of the Future Investment Account (established by this Act). Designates as core highway programs: (1) the interstate maintenance program; (2) highway bridge replacement and rehabilitation (excluding off-System bridges); (3) Indian reservation roads; (4) public lands highways; (5) parkways and park roads; (6) highway safety programs; (7) highway safety research and development; (8) motor carrier safety grants; (9) metropolitan planning; (10) national defense highways; and (11) emergency relief. (Sec. 3) Sets forth requirements for determination and use of core highway programs payments, and non-core highway programs block grants, during FY 1998 through 2003. Allows a core program State (tier I, eligible for a core highway programs payment and a non-core highway programs block grant) to notify the Secretary of Transportation (the Secretary) of its election to become a tier II core program State (eligible for a core highway programs payment, but electing to reduce its Federal fuel tax rate with a corresponding reduction in its non-core highway programs block grant). Makes a tier II election also an election to have imposed on highway users in the State the State's core highway programs financing rate with respect to the taxes transferred to the Highway Account and the Future Highway Investment Sub Account of the Future Investment Account which are attributable to such highway users in lieu of the tax rates otherwise established in the Internal Revenue Code for fiscal years beginning after the satisfaction year (during which the State has paid specified program obligations) and ending with the termination of the election period. Directs the Secretary of the Treasury to determine such a State's core highway programs financing rate, taking specified factors into account. Requires congressional approval of such rate by a joint resolution. (Sec. 4) Allows a core program State or any other State to notify the Secretary of an election to receive with respect to each fiscal year during the State's election period a mass transit block grant, in lieu of any other payment from the Mass Transit Account and the Future Transit Investment Sub Account of the Future Investment Account. Provides that such an election shall not affect a State's continued eligibility for revenues provided through the general fund of the Treasury for transit programs. Sets forth requirements for determination and use of the mass transit block grant. Allows a mass transit State (tier I, eligible for a mass transit block grant) to notify the Secretary of its election to become a tier II mass transit State (eliminating its mass transit fuel tax rate with a corresponding elimination of its mass transit block grant). Directs the Secretary of the Treasury to notify specified congressional committees of a State's election to eliminate the mass transit fuel tax rate. Requires congressional approval of such an election by a joint resolution. (Sec. 5) Requires deduction of the amount of any improperly used funds from any amount a State would otherwise receive from the Highway Account for the fiscal year that begins after determination that a core program State or mass transit State has used funds under this Act for any non-surface transportation purpose. (Sec. 7) Grants congressional consent to States to enter into interstate compacts to: (1) promote the continuity, quality, and safety of the Interstate System; (2) develop programs to promote and fund surface transportation safety initiatives and establish surface transportation safety standards; (3) conduct long-term planning for surface transportation infrastructure in participating States, and develop design and construction standards for it; and (4) establish surface transportation infrastructure banks, which shall make loans and provide other assistance to public or private entities for surface transportation projects. (Sec. 8) Requires the head of each executive agency to: (1) assist State and local governments in efforts to privatize their transportation infrastructure assets; and (2) approve requests from State and local governments to privatize such assets and waive or modify any condition relating to the original Federal program that funded them. Sets forth criteria for approval of such requests. Declares that a State or local government shall have no obligation to repay Federal grant funds for assets that are privatized. Authorizes State and local governments to recover the capital investment and specified costs from the privatization of an asset. (Sec. 9) Amends Internal Revenue Code (as amended by the Taxpayer Relief Act of 1997) to establish in the Highway Trust Fund a separate Future Investment Account, with a Future Highway Investment Sub Account and a Future Transit Investment Sub Account, for funding highway and transit programs under this Act. (Sec. 10) Declares that this Act shall take effect only upon certification by the Director of the Office of Management and Budget that it is deficit neutral and meets specified requirements regarding discretionary spending limits.
United States · United States Congress · 13 November 1997
Tax Code Termination Act - Prohibits the imposition of any tax by the Internal Revenue Code: (1) for any taxable year beginning after December 31, 2001; and (2) in the case of any tax not imposed on the basis of a taxable year, on any taxable event or for any period after December 31, 2001. Excepts the: (1) tax on self-employment income (chapter 2 of the Code); (2) Federal Insurance Contributions Act (chapter 21 of the Code); and (3) Railroad Retirement Tax Act (chapter 22 of the Code). Declares that any new Federal tax system should be a simple and fair system.
United States · United States Congress · 13 November 1997
Calls for Sara E. Lister, Assistant Secretary of the Army for Manpower and Reserve Affairs, to resign from office or, in the alternative, be removed from such office by the President.
United States · United States Congress · 8 November 1997
Federal Sunset Act of 1998 - Establishes the Federal Agency Sunset Commission to: (1) submit to the Congress a schedule for review by the Commission, at least once every 12 years, of the abolishment or reorganization of each agency; and (2) review and evaluate the efficiency and public need for each agency. Requires the abolishment of any agency within one year of the Commission's review, unless the agency is continued by the Congress.
United States · United States Congress · 7 November 1997
B-2 Bomber Production Limitation Act - Prohibits the Secretary of the Air Force from contracting for any B-2 bomber aircraft beyond the 21 aircraft already delivered to the Air Force or under contract. Prohibits funds appropriated to the Air Force for research, development, test, evaluation, or procurement of aircraft from being obligated for B-2 aircraft other than for completion of production of the 21 aircraft, their modification, and closure of the production line.
United States · United States Congress · 7 November 1997
Tropical Forest Conservation Act of 1998 - Amends the Foreign Assistance Act of 1961 to establish a Tropical Forest Facility in the Department of the Treasury to provide for the administration of debt reduction in accordance with this Act. Makes eligible for Facility benefits developing countries with tropical forests that: (1) meet certain requirements applicable to Latin American and Caribbean countries for eligibility for Enterprise for the Americas Facility benefits; and (2) have put in place major investment reforms in conjunction with international development bank loans or are making progress toward open investment regimes. Authorizes the President to: (1) reduce debt owed to the United States (outstanding as of January 1, 1997) by eligible countries as a result of concessional loans made under the Foreign Assistance Act of 1961 or predecessor foreign economic assistance legislation or credits extended under the Agricultural Trade Development and Assistance Act of 1954; and (2) sell to any eligible purchaser any loan or portion of a loan made before such date to any eligible country pursuant to the Export-Import Bank Act of 1945 or, on receipt of payment from an eligible purchaser, to reduce or cancel such loan. Authorizes appropriations. Authorizes the Secretary of State to enter into a Tropical Forest Agreement with any eligible country concerning the operation and use of the Tropical Forest Fund required to be established by a country to receive payments of interest on new obligations issued under this Act. Requires Funds to be used to provide grants to preserve, maintain, and restore tropical forests in beneficiary countries. Provides that grants shall be made to: (1) nongovernmental environmental, conservation, and indigenous peoples organizations in beneficiary countries; (2) other appropriate local or regional entities; and (3) governments of such countries, in exceptional circumstances. Makes grants of more than $100,000 subject to veto by the U.S. Government or the government of the beneficiary country. Establishes a Tropical Forest Board to: (1) advise the Secretary of State on the negotiations of Tropical Forest Agreements; (2) ensure that a suitable administering body is identified for each Fund; and (3) review the programs, operations, and fiscal audits of each administering body. Requires the President to report annually to the Congress on the Facility.
United States · United States Congress · 6 November 1997
Amends the General Education Provisions Act to prohibit the use of funds provided to the Department of Education, or to an applicable program, to develop, plan, implement, or administer any national testing program. Amends the Elementary and Secondary Education Act of 1965 to establish a similar prohibition against use of certain funds (from the Fund for the Improvement Education) for any national testing program. Exempts from such funding prohibitions the Third International Mathematics and Science Study.
United States · United States Congress · 6 November 1997
Assets for Independence Act - Provides for the establishment of four-year demonstration projects designed for the stated purpose of determining: (1) the social, civic, psychological, and economic effects of providing to individuals and families with limited means an incentive to accumulate assets by saving a portion of their earned income in an individual development account; (2) the extent to which an asset-based policy that promotes saving for education, home ownership, and microenterprise development may be used to enable individuals and families with limited means to increase their economic self-sufficiency; and (3) the extent to which an asset-based policy stabilizes and improves families and the community in which they live. Authorizes not-for-profit organizations and qualified State or local government agencies to participate in the grant program. Requires each qualified not-for-profit organization receiving a grant to establish a Reserve Fund for deposit of private and public funds provided for the demonstration project, as well as proceeds from investments. Provides for individual development accounts (IDAs), held by federally insured financial institutions, into which qualified individuals may make contributions, which shall be matched by the qualified entity conducting a demonstration project under a grant, according to a certain formula, in an amount up to $2,000 per individual ($4,000 per household). Limits the use of IDA distributions to specified postsecondary educational, first-home purchase, and business capitalization expenses, as well as transfers to IDAs of family members. Makes an individual eligible for assistance under a demonstration project if the individual is a member of a household that: (1) is eligible for assistance under part A (Temporary Assistance for Needy Families) of title IV of the Social Security Act; or (2) meets certain income and net worth tests. Authorizes appropriations. Disregards funds in the IDA of a demonstration project participant for purposes of all means-tested Federal programs.
United States · United States Congress · 23 October 1997
Iran Missile Proliferation Sanctions Act of 1997 - Directs the President to report periodically to specified congressional committees on foreign persons (except those previously identified or sanctioned or subject to waiver) who, on or after August 8, 1995, have transferred, or attempted to transfer, controlled goods or technology, or provided, or attempted to provide, technical assistance or facilities that contributed, or would have contributed, to Iran's efforts to acquire, develop, or produce ballistic missiles. Requires imposition on such persons of minimum two-year sanctions prohibiting: (1) sales to such persons of items on the United States Munitions List (and terminating sales of any controlled U.S. arms); (2) the export to such persons of dual use goods and technology; and (3) the provision of U.S. financial assistance. Authorizes the President to waive such sanctions, with written justification to Congress, on the basis of U.S. national security or additional information demonstrating that the sanctioned person did not commit the acts alleged.
United States · United States Congress · 21 October 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 Subtitle A: Burden of Proof Subtitle B: Proceedings by Taxpayers Subtitle C: Relief for Innocent Spouses and for Taxpayers Unable to Manage Their Financial Affairs Due to Disabilities Subtitle D: Elimination of Interest Rate Differential on Overlapping Periods of Interest on Income Tax Overpayments and Underpayments Subtitle E: Protections for Taxpayers Subject to Audit or Collection Activities Subtitle F: Disclosures to Taxpayers Subtitle G: Low Income Taxpayer Clinics Subtitle H: Other Matters Subtitle I: Studies Title IV: Congressional Accountability for the Internal Revenue Service Subtitle A: Oversight Subtitle B: Budget Subtitle C: Tax Law Complexity Title V: Clarification of Deduction for Deferred Compensation 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 Governance and Senior Management - Amends the Internal Revenue Code (IRC) to replace provisions providing for the appointment of a Commissioner of Internal Revenue with provisions establishing, within the Department of the Treasury, an Internal Revenue Service (IRS) Oversight Board which shall have 11 members (appointed for five year terms) consisting of: (1) eight non-Federal employees appointed by the President; (2) the Secretary of the Treasury; (3) the Commissioner of Internal Revenue; and(4) an IRS employee, appointed by the President, who is a representative of an organization representing a substantial number of IRS employees. Directs the Board, in general, to oversee the IRS in its administration, management, conduct, supervision, and implementation of the internal revenue laws and tax conventions. Prohibits the Board from having responsibility with respect to: (1) the development and formulation of Federal tax policy; (2) IRS law enforcement activities; or (3) specific IRS procurement activities. Restricts the disclosure of return information to the Board. Sets forth the specific responsibilities of the Board, including: (1) reviewing and approving the strategic plans of the IRS; (2) reviewing the operational functions of the IRS; (3) recommending a Commissioner to the President; and (4) reviewing and approving the IRS budget request. (Sec. 102) Directs the President to appoint, for a term of five years (currently, there is no specified term limit), an IRS Commissioner who shall: (1) administer, manage, and supervise the execution and application of the internal revenue laws and tax conventions; and (2) recommend to the President an IRS Chief Counsel. Reestablishes within the IRS the: (1) Office of Employee Plans and Exempt Organizations which shall be under the supervision of the IRS Assistant Commissioner; and (2) Office of Taxpayer Advocate. (Sec. 103) Authorizes the Commissioner, unless otherwise prescribed by the Secretary, (currently, the Secretary) to employ the number of persons as is proper to administer and enforce the internal revenue laws. (Sec. 104) Prohibits any applicable person (defined as any Level I Executive Schedule employee, except the U.S. Attorney General) from requesting any IRS employee to conduct or terminate any audit or investigation of a taxpayer. Requires any IRS employee receiving any such request to report to the IRS Chief Inspector. Sets forth exceptions. Subtitle B: Personnel Flexibilities - Directs the Commissioner to establish a performance management system which: (1) shall cover all IRS employees other than Oversight Board members, the Commissioner, and the Chief Counsel; (2) shall maintain individual accountability of employees by establishing performance standards, providing for periodic retention reviews, and using performance evaluations as a basis for pay adjustments and other personnel actions; and (3) establish individual, group, and organizational goals. Sets forth staffing flexibility provisions, with special provisions for veterans. Permits demonstration projects to improve personnel management, increase accountability, impose disciplinary action, and promote pay based on performance. Requires reports to the Congress. Title II: Electronic Filing - States that it is the policy of the Congress that paperless filing is the preferred form of filing, and that by the year 2007, no more than 20 percent of all returns should be filed on paper. Sets forth: (1) plans to achieve such goal; and (2) reporting requirements. Title III: Taxpayer Protection and Rights - Taxpayer Bill of Rights 3 - Subtitle A: Burden of Proof - Places the burden of proof in any court proceeding, with respect to any factual issue relevant to ascertaining the income tax liability of a taxpayer, on the Secretary, but only if: (1) the taxpayer asserts a reasonable dispute with respect to an issue; (2) the taxpayer cooperates fully with the Secretary with respect to an issue; and (3) in the case of a partnership, corporation, or trust meets the IRC definition of the term prevailing party. Subtitle B: Proceedings by Taxpayers - Sets forth provisions concerning the awarding of attorney's fees, including permitting the awarding of higher attorney fees if warranted by the difficulty of the issues in the case or the local availability of tax expertise. (Sec. 312) Permits civil damages if any IRS employee, in connection with any collection activity, negligently disregards the IRC. (Currently, damages are allowed only if the employee recklessly or intentionally disregards the IRC.) (Sec. 313) Increases, from $10,000 to $25,000, the amount in controversy permitted on the small case calendar. Subtitle C: Relief for Innocent Spouses and for Taxpayers Unable to Manage Their Financial Affairs Due to Disabilities - Provides for the relief of an innocent spouse from a tax underpayment on a joint return under specified circumstances, including that the spouse had no reason to know of the underpayment and that it is inequitable to hold the spouse liable. (Sec. 322) Provides for the suspension of the statute of limitations for claiming a refund or credit during periods of a medically determined physical or mental impairment. Subtitle D: Elimination of Interest Rate Differential on Overlapping Periods of Interest on Income Tax Overpayments and Underpayments - Establishes a net interest rate of zero on equivalent amounts of overpayment and underpayment existing for any period. Subtitle E: Protections for Taxpayers Subject to Audit or Collection Activities - Entitles a taxpayer, in any noncriminal proceeding before the IRS, to the same common law protections of confidentiality with respect to tax advice furnished by any qualified individual as the taxpayer would have if such individual were an attorney. (Sec. 342) Directs the Taxpayer Advocate, for purposes of determining whether to issue a taxpayer assistance order, to consider, among other things: (1) whether there is an immediate threat of adverse action; and (2) whether there has been an unreasonable delay; and (3) whether the taxpayer will suffer irreparable injury. (Sec. 343) Prohibits the use of financial status or economic reality examination techniques to determine the existence of unreported income unless there is a reasonable indication that there is a likelihood of such unreported income. (Sec. 344) Prohibits the issuance of a summons to produce or examine any tax-related computer source code, subject to exceptions. (Sec. 345) Requires notification to a taxpayer of the taxpayer's right to refuse to extend the statute of limitations, or to limit such extension to particular issues, on each occasion when the taxpayer is requested to provide consent. (Sec. 346) Directs the Secretary to: (1) develop and publish schedules of national and local allowances designed to provide that taxpayers entering into a compromise have an adequate means to provide for basic living expenses; and (2) prepare a statement which sets forth in simple terms the rights of a taxpayer and the obligations of the IRS relating to offers-in-compromise. (Sec. 347) Requires the Secretary to include on a deficiency notice the last date on which a taxpayer can file a petition with the tax court. (Sec. 348) Permits the refund of any uncontested overpayments before there is a final determination by the Tax Court of a contested deficiency. (Sec. 349) Requires IRS employees to be instructed that they cannot threaten to audit any taxpayer in an attempt to coerce the taxpayer into entering into a Tip Reporting Alternative Commitment Agreement. Subtitle F: Disclosure to Taxpayers - Requires the establishment of procedures to clearly alert married taxpayers of their joint and several liabilities on all appropriate publications and instructions. (Sec. 352) Requires a revision of the Taxpayer Bill of Rights contained in IRS Publication No. 1 so that it more clearly informs taxpayers of their rights to be represented at interviews and to suspend an interview. Requires: (1) the inclusion in such publication of a statement which sets forth in simple terms the procedure and criteria for selecting taxpayers for examination; and (2) the submission of drafts of such statement to specified congressional committees. (Sec. 354) Requires that a field service advice memorandum be treated as a written determination, thereby making it open to public inspection, subject exceptions and special rules. (Sec. 355) Requires the inclusion, with any first letter of deficiency allowing a taxpayer an opportunity for administrative review in the IRS Office of Appeals, of an explanation of the appeals process with respect to such proposed deficiency. Subtitle G: Low-Income Taxpayer Clinics - Directs the Secretary to make grants to provide matching funds for the development, expansion, or continuation of qualified low income taxpayer clinics. Subtitle H: Other Matters - Grants jurisdiction to the U.S. district courts and the U.S. Court of Federal Claims over any action by the representative of an estate, consisting largely of an interest in a closely held business, which elects the installment method of payment. (Sec. 372) Requires the Secretary to maintain and report records of taxpayer complaints of misconduct by IRS employees on an individual basis. (Sec. 373) Requires the Secretary, on request from the Archivist of the United States, to disclose or authorize the disclosure of returns and return information to officers and employees of the National Archives and Records Administration if necessary for the scheduling of records for destruction or retention. (Sec. 374) Directs the Secretary to establish such rules as necessary to allow payment of taxes by check or money order. Subtitle I: Studies - Directs the Joint Committee on Taxation to conduct studies and report findings concerning: (1) penalty administration; and (2) taxpayer confidentiality. Title IV: Congressional Accountability for the Internal Revenue Service - Subtitle A: Oversight - Expands the duties of the Joint Committee on Taxation with respect to: (1) investigations; (2) joint hearings; and (3) reports. Subtitle B: Budget - Expresses the sense of the Congress that the IRS efforts to resolve the century date change computing problems should be fully funded. (Sec. 412) Provides for the establishment of a financial management advisory group. 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, and that during the legislative process, the Congress should hear from front-line technical experts at the IRS concerning pending IRC amendments. (Sec. 422) Requires any legislation amending the IRC that is reported by either the Senate Committee on Finance or the House Committee on Ways and Means to include in the report a Tax Complexity Analysis prepared by the Joint Committee on Taxation. Title V: Clarification of Deduction for Deferred Compensation - Provides that, except for severance pay, no amount shall be treated as deferred compensation until it is actually received by the employee.
United States · United States Congress · 9 October 1997
Education Savings Act for Public and Private Schools - Amends the Internal Revenue Code (IRC) to permit tax-free expenditures from education individual retirement accounts for elementary and secondary education expenses (including tuition, special needs services, and transportation expenses) required for attendance at a public, private, or religious school. Increases the maximum annual amount of contributions permitted to such accounts. Provides for the application of the IRC without regard to the result reached in the case of Schmidt Baking Company, Inc. v. Commissioner of Internal Revenue. Directs the Secretary of the Treasury to prescribe regulations reflecting such application of the IRC.
United States · United States Congress · 9 October 1997
TABLE OF CONTENTS: Title I: Abolishment of Department of Commerce Title II: Disposition of Programs, Functions, and Agencies of Department of Commerce Title III: Establishment of United States Trade Administration Subtitle A: General Provisions Subtitle B: United States Trade Administration Title IV: Statistical Consolidation Subtitle A: General Provisions Subtitle B: Establishment of the Federal Statistical Service Subtitle C: Transfers of Functions and Offices Subtitle D: Administrative Provisions Subtitle E: Miscellaneous Title V: Miscellaneous Provisions Department of Commerce Dismantling Act - Title I: Abolishment of Department of Commerce - Abolishes the Department of Commerce (Department). Transfers all Department functions to the Director of the Office of Management and Budget (OMB) before the applicable date of abolishment, which is the earlier of: (1) the last day of the six-month period beginning on the date of enactment of this Act; or (2) September 30, 1998. (Sec. 103) Sets forth requirements for the resolution of all Department functions. Terminates all functions that are transferred to the Director that are not otherwise continued by this Act on the last day of the three-year period beginning on the date of enactment. (Sec. 104) Sets forth provisions concerning: (1) the OMB Director's responsibilities during the resolution and termination of functions; and (2) transfer of Department personnel. (Sec. 106) Provides for the submission of specified reports. (Sec. 107) Requires General Accounting Office (GAO) audits of: (1) persons performing functions or activities pursuant to this Act; and (2) persons providing certain goods or services to, or receiving financial assistance from, persons performing functions or activities pursuant to this Act. (Sec. 109) Sets forth provisions for privatizing transferred functions designated for privatization under Title II of this Act. (Sec. 110) Amends Federal law concerning Government organization and employees to require affected agencies to establish agencywide priority placement programs for Federal employees affected by a reduction in force attributable to this Act. (Sec. 111) Limits the total amount authorized to be appropriated as funding related to the performance of functions transferred to the Director or to OMB from the Department to not exceed: (1) for the first fiscal year that begins after the abolishment date, 75 percent of the total amount of funding appropriated to the Department for FY 1997; and (2) for the second fiscal year that begins after the abolishment date and for each fiscal year thereafter, 65 percent of the total amount appropriated to the Department for FY 1997. Title II: Disposition of Particular Programs, Functions, and Agencies of Department of Commerce - Repeals the Public Works and Economic Development Act of 1965 and transfers all financial obligations owned by the Department under such Act to the Department of the Treasury. Requires an audit by the Comptroller General of all Department grants made under such Act in FY 1997. (Sec. 202) Terminates the Technology Administration and the Office of Technology Policy. Redesignates the National Institute of Standards and Technology as the National Bureau of Standards (NBS). Transfers: (1) the NBS to the National Oceanic Atmospheric Administration (NOAA) reestablished under this Act; (2) all functions relating to the Bureau that were functions of the Secretary of Commerce (Secretary) or the Under Secretary of Commerce for Technology to the NBS Director; and (3) all functions of the National Technical Information Service (NTIS) to the OMB Director for privatization. Provides for the reestablishment of NTIS as a wholly owned Government corporation if an arrangement for privatization of the functions of the NTIS has not been made. (Sec. 203) Transfers all functions of the Secretary relating to the Bureau of the Census and the Bureau of Economic Analysis to the Federal Statistical Service established under this Act. (Sec. 204) Terminates assistance to: (1) public telecommunications; (2) educational television programs; and (3) telecommunications demonstrations. Repeals establishment of the National Endowment for Children's Educational Television (thus abolishing it). Transfers: (1) National Telecommunications and Information Administration (NTIA) laboratories to the OMB Director for privatization; (2) NTIA functions concerning the research and analysis of the electromagnetic spectrum to the NBS Director; and (3) functions of the NTIA, and of the Secretary and the Assistant Secretary of Communications and Information with respect to NTIA to the Federal Communications Commission. Provides for the transfer of NTIA laboratories to the reestablished NOAA if an arrangement for privatization of the laboratories has not been made. Abolishes the NTIA. (Sec. 205) Terminates specified miscellaneous NOAA research programs. Transfers from the NOAA: (1) aeronautical mapping and charting functions to the Transportation Administrative Services Center at the Department of Transportation; (2) functions relating to mapping, charting, and geodesy authorized under a certain Act to the Army Corps of Engineers; (3) all functions and assets performed by the National Environmental Satellite, Data, and Information System to the reestablished NOAA; (4) all functions and assets (including global programs) performed by the NOAA that were authorized to be performed by the Office of Oceanic and Atmospheric Research to the reestablished NOAA; and (5) all functions and assets of the NOAA that are authorized to be performed by the National Weather Service to the reestablished NOAA. Prohibits: (1) funding for the NOAA Corps of commissioned officers after FY 1997; and (2) allowing individuals to serve as such commissioned officers after FY 1997. Provides for the establishment of a priority placement program by NOAA to assist commissioned officers who are separated from the active list because of the termination. Abolishes on September 30, 2000: (1) the Office of the NOAA Administration Corps of Operations or its successor; and (2) the Commissioned Personnel Center. Sets forth service contract provisions with respect to the NOAA Administration Fleet. Directs the Administrator of Oceans and Atmosphere to: (1) use excess capacity of University National Oceanographic Laboratory System vessels; and (2) enter into memoranda of agreement with the operators of such vessels. Transfers certain excess vessels to the National Defense Reserve Fleet. Transfers to the: (1) NOAA all functions authorized to be performed by the National Marine Fisheries Service; (2) reestablished NOAA all functions performed by the National Ocean Service, including the Coastal Ocean Program; and (3) Administrator of the Environmental Protection Agency coastal nonpoint pollution functions that are vested in the Secretary under the Budget Reconciliation Act of 1990. (Sec. 206) Reestablishes as an independent agency in the executive branch the NOAA. Provides for administration of NOAA, and all functions and offices transferred to the new NOAA, under the supervision and direction of an Administrator of Oceans and Atmosphere. Transfers to the new NOAA: (1) the functions and offices of NOAA; (2) the NBS along with its functions and offices; and (3) the Office of Space Commerce, along with its functions and offices. Terminates NOAA and certain other agency offices affected by the transfer. (Sec. 207) Terminates: (1) the Minority Business Development Administration; (2) NTIA programs and activities mentioned in section 204 of this Act; (2) the Advanced Technology Program; (3) the Manufacturing Extension Programs; (4) the NIST METRIC Program; and (5) the Economics and Statistics Administration. Title III: Establishment of United States Trade Administration - Subtitle A: General Provisions - Sets forth definitions. Subtitle B: United States Trade Administration - Chapter 1: Establishment - Reestablishes the Trade Administration in the executive branch as an independent establishment to be headed by the Trade Representative who shall retain ambassador rank and represent the United States in all trade negotiations conducted by the Trade Administration. Directs the Trade Representative to serve as the principal adviser to the President on international trade policy, along with certain additional trade related functions, including those under Chapter 3. Chapter 2: Officers - Sets forth provisions related to Trade Administration management positions and related functions, among other things establishing three Deputy U.S. Trade Representatives: (1) the Deputy U.S. Trade Representative for Negotiations (with ambassador rank); (2) the Deputy U.S. Trade Representative to the World Trade Organization (with ambassador rank); and (3) the U.S. Trade Representative for Administration (acts for and exercises the functions of the Trade Representative during the absence, disability, or vacancy of the Trade Representative and exercises all transferred or established Trade Administration functions, except those functions exercised by certain Trade Administration officials). (Sec. 322) Establishes four Assistant Administrators to exercise certain transferred Department functions under the direction of the Deputy Trade Representative for Administration: (1) the Assistant Administrator for Export Administration; (2) the Assistant Administrator for Import Administration; (3) the Assistant Administrator for Trade and Policy Analysis; and (4) the Assistant Administrator for Export Promotion (with ambassador rank). Creates the position of chief financial officer to perform all functions prescribed by the Deputy Trade Representative for Administration under the direction of such Deputy. Chapter 3: Transfers to the Trade Administration - Abolishes the Office of the United States Trade Representative. Transfers to the Trade Administration Federal trade functions, including those of the Department, the Trade and Development Agency, the Export-Import Bank, and the Overseas Private Investment Corporation. (Sec. 336) Directs the President to: (1) transmit to the Congress a comprehensive plan to consolidate Federal nonagricultural export promotion and financing activities; and (2) transfer those functions to the Trade Administration. (Sec. 337) Transfers: (1) functions of the Committee for the Implementation of Textile Agreements (CITA) to the Trade Administration; and (2) other functions of CITA related to the assessment of the impact of textile imports on domestic industry to the International Trade Commission. Abolishes CITA. Chapter 4: Administrative Provisions - Sets out Trade Representative related administrative provisions pertaining to personnel and other miscellaneous administrative matters, including those relating to a working capital fund for administrative expenses. Chapter 5: Related Agencies - Amends the Trade Expansion Act of 1962, the National Security Act of 1947, and the Bretton Woods Agreement Act to make miscellaneous and conforming changes to complete the consolidation and streamlining process described above. Chapter 6: Conforming Amendments - Makes miscellaneous technical and conforming amendments to various specified provisions of Federal law, including those relating to executive schedule positions. Chapter 7: Miscellaneous - Limits the total amount appropriated in the performance of all functions vested in the Trade Representative and the Trade Administration to not exceed: (1) for the first fiscal year that begins after the effective date, 75 percent of the total amount appropriated in FY 1998; and (2) for the second fiscal year and each fiscal year thereafter, 65 percent of the total amount appropriated in FY 1998. Title IV: Statistical Consolidation - Subtitle A: General Provisions - Expresses the sense of the Congress with respect to: (1) a more centralized statistical system and the role of the Chief Statistician of OMB; (2) confidentiality; and (3) decennial censuses of population. Subtitle B: Establishment of the Federal Statistical Service - Establishes the Federal Statistical Service as an independent establishment in the executive branch. Sets forth provisions for principal officers, including: (1) an Administrator; (2) a Deputy Administrator; (3) a Director of the Census; (4) a Director of the Bureau of Economic Analysis; and (5) a Director of the Bureau of Labor Statistics. (Sec. 413) Establishes a Federal Council on Statistical Policy to advise the Service, nominate the Administrator, serve as an advisory body to the Chief Statistician on certain confidentiality issues, and establish a unified statistical policy for the Federal Government. Mandates studies by the Council on: (1) whether the functions of the Bureau of the Census relating to decennial censuses of population could be delineated from the other functions of the Bureau; and (2) making the Bureau's field offices part of the field offices of the Bureau of Labor Statistics. Subtitle C: Transfers of Functions and Offices - Transfers to the Service the Bureau of Labor Statistics of the Department of Labor, along with all of its functions and offices. Subtitle D: Administrative Provisions - Sets forth provisions related to the administrative functions of the Administrator. Subtitle E: Miscellaneous - Sets forth miscellaneous provisions with respect to functions or offices of the Service and makes conforming amendments relating to certain officials of the Service. Title V: Miscellaneous Provisions - Sets forth provisions pertaining to officers and employees to whom a function is transferred by this Act.
United States · United States Congress · 6 October 1997
Paycheck Protection Act - Amends the Federal Election Campaign Act of 1971 to make it unlawful, except with the separate, prior, written, voluntary authorization of each individual, for: (1) national banks or corporations to collect from or assess its stockholders or employees any dues, initiation fee, or other payment as a condition of employment if any part of such dues, fee, or payment will be used for political activities in which the national bank or corporation is engaged; and (2) labor organizations to collect from or assess its members or nonmembers any dues, fee, or other payment if any part of such dues, fee, or payment will be used for political activities in which the labor organization is engaged. States that an authorization shall remain in effect until revoked and may be revoked at any time. Requires each entity collecting from or assessing amounts from an individual with an authorization in effect to provide the individual with a statement that the individual may at any time revoke the authorization.
United States · United States Congress · 6 October 1997
Religious Fairness in Bankruptcy Act of 1997 - Amends Federal bankruptcy law, with respect to avoidance of fraudulent transfers and obligations by the bankruptcy trustee, to provide that a transfer of a donation to a religious unit made by a debtor from a sense of religious obligation such as tithes, shall be considered to have been made in exchange for a reasonably equivalent value.
United States · United States Congress · 1 October 1997
Marriage Penalty Relief Act - Amends the Internal Revenue Code to allow as a deduction, on a joint return, an amount equal to the lesser of: (1) $30,000; or (2) the qualified earned income of the spouse with the lower qualified earned income.
United States · United States Congress · 25 September 1997
Authorizes the President to present gold medals, on behalf of the Congress, to named individuals referred to collectively as the "Little Rock Nine," in recognition of the selfless heroism they exhibited and the pain they suffered in the cause of civil rights by integrating Central High School in Little Rock, Arkansas. Authorizes appropriations. Authorizes the Secretary of the Treasury to strike and sell duplicates of such medals in bronze. States that these medals are national medals.
United States · United States Congress · 18 September 1997
TABLE OF CONTENTS: Title I: Consumer Bankruptcy Issues Title II: Improved Bankruptcy Administration Responsible Borrower Protection Bankruptcy Act - Title I: Consumer Bankruptcy Issues - Amends Federal bankruptcy law to prescribe guidelines for a needs-based bankruptcy system which precludes individuals from filing for complete relief in bankruptcy (under chapter 7 (Liquidation)) if certain current monthly income is available to pay creditors. (Sec. 101) Sets forth formulae for income levels determinative of debtor eligibility for bankruptcy relief. Treats as having income available to pay creditors (and thus eligible for chapter 13 Adjustment of Debts of an Individual with Regular Income) any individual (or in a joint case, an individual and spouse combined) with: (1) a current monthly total income of 75 percent of the national median household income for one earner (or 75 percent of the national median family income for a family of equal size); (2) projected monthly net income greater than $50; and (3) projected monthly net income sufficient to repay 20 percent or more of unsecured non-priority claims during a five-year repayment plan. (Sec. 102) Provides for adjustment to a chapter 13 debtor's monthly net income for extraordinary circumstances such as loss of income or unusual expenses. (Sec. 103) Modifies notice requirements to apprise a consumer debtor of alternatives to bankruptcy, including independent non-profit debt counseling services. (Sec. 104) Declares embezzlement or fraudulently-incurred debts of individuals nondischargeable in bankruptcy. (Sec. 105) Instructs the bankruptcy court to confirm the bankruptcy plan of an individual if it provides that the holder of a secured allowed claim retains the lien securing such claim until discharge of all debts. (Sec. 106) Grants a claim arising from a nondischargeable debt incurred to pay a Federal tax (or any other nondischargeable debt) the same priority as the claim for the underlying obligation which was paid for by such nondischargeable debt. (Sec. 107) Establishes a presumption that consumer debts owed to a single creditor and incurred within 90 days prior to an order for relief in bankruptcy are nondischargeable in bankruptcy. (Sec. 108) Revamps prescriptions governing the effects of conversion from chapter 13 to another chapter. Declares that: (1) valuations of property and of allowed secured claims in a chapter 13 case shall not apply in a chapter 7 case; and (2) with respect to cases converted from chapter 13, the claim of any creditor holding security as of the date of the petition shall continue to be secured by that security unless the full amount of that claim determined under applicable non-bankruptcy law has been paid in full as of the date of conversion. (Sec. 109) Terminates the automatic stay 30 days after filing of a petition if a petition was pending and dismissed under chapter 7 the previous year, unless the subsequent filing is in good faith. Delineates conditions under which a history of previous petitions in bankruptcy give rise to a rebuttable presumption that the case is not filed in good faith. (Sec. 110) Requires that the value of personal property collateral be at least equal to the outstanding balance of the purchase price, including interest and charges, where the property was acquired by the debtor within 180 days of filing the petition in bankruptcy. (Sec. 111) Declares that, in the case of chapter 7 and chapter 13 debtors, the personal property securing the individual debtor's personal property shall be the replacement value as of the date the petition is filed without deduction for costs of sale or marketing. (Sec. 112) Modifies debtor's duties to mandate specified affirmative actions to be taken by a chapter 7 debtor, including reaffirmation of the debt or redemption of the property within 60 days, in order to retain possession of personal property. (Sec. 113) Establishes the Bankruptcy Exemption Study Commission to study and report to the Congress on issues and problems in the bankruptcy system, including whether exemptions should be uniform nationally, and the appropriate size of exemptions in individual cases. Authorizes appropriations. (Sec. 114) Mandates that a chapter 13 debtor file a bankruptcy plan within a specified deadline. (Sec. 115) Changes from discretionary to mandatory the court's authority to dismiss an individual debtor case if relief would be a substantial abuse of chapter 7. Requires the court to find that substantial abuse exists if: (1) the debtor is ineligible for chapter 7 relief under the needs-based test; or (2) the totality of the circumstances of the debtor's financial situation demonstrate substantial abuse. (Sec. 116) Provides for a chapter 7 debtor's assumption of executory contracts and unexpired leases. Declares that in a chapter 11 case in which the debtor is an individual, and in a chapter 13 case, if the lease is not assumed in the plan, it is rejected (and no longer subject to an automatic stay) as of the plan's confirmation date. (Sec. 117) Mandates a maximum five-year payment period under a chapter 13 plan for any individual debtor (or in a joint case, an individual and spouse combined) with a current monthly total income of 75 percent of the national median household income for one earner (or 75 percent of the national median family income for a family of equal size). Permits the court to approve a longer period, not to exceed seven years. (Sec. 118) Revises prescriptions governing a stay of action against a codebtor to provide that: (1) the co-debtor stay would continue to be available when the debtor who borrowed the money sought Chapter 13 relief; but (2) if a guarantor or other co-debtor who did not receive the consideration for the creditor's claim filed for relief, the debtor who borrowed the money would not be protected by a stay unless he or she also filed a bankruptcy petition. Declares that the stay shall terminate as to the debtor's interest in personal property if the debtor surrendered or abandoned that property. (Sec. 120) Includes within the definition of a debtor's "principal residence" an individual condominium or cooperative unit, or mobile, or manufactured home or trailer. Provides that the inclusion of incidental property in a mortgage on the debtor's principal residence will not disqualify that mortgage from protection under chapter 13. Provides that if the debtor resides in a house the debtor owns during the 180 days before filing, such protection applies. States that the automatic stay will not be violated if a prepetition foreclosure proceeding is postponed during the pendency of a Chapter 13 proceeding, so long as any prepetition default remains uncured by actual payment in full according to the plan. (Sec. 121) Extends the mandatory period between discharges in bankruptcy from six to ten years for chapter 7 debtors. Sets five years as the mandatory period between discharges for chapter 13 debt repayment plans. Title II: Improved Bankruptcy Administration - Modifies the organization of bankruptcy courts to mandate the compilation of bankruptcy statistics for individual debtors with primarily consumer debts seeking relief under chapters 7, 11 (Reorganization), and 13. Directs the Administrative Office of the United States Courts (Administrative Office) to make such statistics public and to report them annually to the Congress. (Sec. 202) Requires each U.S. trustee to report to the Attorney General on audit results of bankruptcy petitions and schedules performed by independent certified or licensed public accountants. Requires the Attorney General to establish random audits of individual bankruptcy cases under chapter 11. (Sec. 203) Directs the Administrative Office to establish and maintain a nationwide debtors' docket accessible to searches by any users. (Sec. 204) Revises guidelines governing meetings of creditors and equity security holders to provide that if the debtor is an individual in a voluntary case under chapters 7, 11, or 13, the first meeting of creditors shall not convene earlier than 60 days after the date of the order for relief in bankruptcy, unless the court determines that unusual circumstances justify an earlier meeting. Authorizes a creditor holding a consumer debt to participate in a meeting of creditors in a chapter 7 or 13 case, either alone or in conjunction with an attorney. Prescribes notice procedures for chapter 7 and chapter 13 creditors. (Sec. 207) Revises automatic stay guidelines to provide that in the case of an individual filing under chapters 7, 11, or 13, the automatic stay shall terminate 60 days after a request for its release by a party in interest, unless the court orders or the parties agree to a longer time. Terminates such stay if the debtor fails to complete an intended surrender of consumer debt collateral. (Sec. 210) Expands debtor's duties to require filing with the bankruptcy court: (1) Federal tax returns; (2) evidence of payments received; (3) monthly net income projections; and (4) anticipated debt or expenditure increases. Permits a chapter 7 or chapter 13 creditor to request the debtor's petition, schedules and statement of affairs, including the debt adjustment plan filed by the debtor. Mandates debtor compliance within ten days of such request. Mandates that, at the time of filing with the taxing authority, a chapter 7 or 13 debtor file with the bankruptcy court specified tax documentation pertaining to the period from the commencement of the case until case termination. Requires a chapter 13 debtor to file with the court a statement of income and expenditures in the preceding tax year, and monthly net income, showing how calculated. (Sec. 211) Provides for automatic dismissal if a chapter 7 debtor fails to furnish all mandatory information, or fails to timely file the requisite schedules. Requires the court to order dismissal within five days of a request by a party in interest for the debtor's failure to timely submit requisite documentation. (Sec. 212) Delineates a cash payment plan for chapter 13 debtors for payments to any lessor of personal property and to any creditor holding a claim secured by personal property to the extent such claim is attributable to the debtor's purchase of such property. (Sec. 213) Prohibits a Chapter 13 confirmation hearing from being held less than 20 days after the first meeting of creditors if there is an objection.
United States · United States Congress · 18 September 1997
Medicare Beneficiary Freedom To Contract Act of 1997 - Amends title XVIII (Medicare) of the Social Security Act to revise provisions added by the Balanced Budget Act of 1997 regarding the use of private contracts by Medicare beneficiaries for professional services. Outlines specific requirements for private contracts between Medicare beneficiaries and physicians or health care practitioners for services for which no Medicare claims may be submitted.
United States · United States Congress · 18 September 1997
Taxpayer Dividend Act of 1997 - Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to require the Office of Management and Budget (OMB), for any amount by which revenues for a budget year and any outyears through FY 2002 exceed the revenue target absent growth, to estimate the excess and include such estimate as a separate entry in the report to the Congress containing Congressional Budget Office estimates of amounts and changes in outlays and receipts of direct spending and receipts legislation at the same time the OMB sequestration preview report is issued. Requires OMB to include the amount of any change in revenues as a deficit decrease in estimates and sequestration reports unless such amount is offset by legislation decreasing revenues in an amount not exceeding the amount of such decrease. Sets forth the revenue targets absent growth for FY 1998 through 2002. Considers legislation decreasing revenues in compliance with this Act to be in order for purposes of specified provisions regarding congressional pay-as-you-go points of order and consideration in the Senate.
United States · United States Congress · 17 September 1997
Prohibits the imposition of any tax by the Internal Revenue Code: (1) for any taxable year beginning after December 31, 2001; and (2) in the case of any tax not imposed on the basis of a taxable year, on any taxable event or for any period after December 31, 2001. Declares that any new Federal tax system should be a simple and fair system.
United States · United States Congress · 16 September 1997
Prohibits the imposition of any tax by the Internal Revenue Code: (1) for any taxable year beginning after December 31, 2000; and (2) in the case of any tax not imposed on the basis of a taxable year, on any taxable event or for any period after December 31, 2000. Prohibits the provisions of the preceding sentence from applying to taxes imposed by the following chapters of the Code: (1) two (relating to the tax on self-employment income); (2) 21 (Federal Insurance Contributions Act); and (3) 22 (Railroad Retirement Tax Act).
United States · United States Congress · 11 September 1997
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 · 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 · 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 · 31 July 1997
Caddie Relief Act of 1997 - Amends the Internal Revenue Code to treat golf caddies performing services for nonprofessional golfers as nonemployees for employment tax purposes.
United States · United States Congress · 30 July 1997
Centennial of Flight Commemoration Act - Establishes the Centennial of Flight Commission to: (1) represent the United States and take a leadership role with other countries in recognizing the importance of aviation history and the centennial of powered flight; (2) encourage and promote participation and sponsorships in commemoration of the centennial of powered flight by certain companies, individuals, institutions, organizations, and governments; (3) plan and develop programs and activities with the First Flight Centennial Commission, the First Flight Centennial Foundation of North Carolina, and the 2003 Committee of Ohio; (4) publish a calendar of programs and provide a central clearinghouse for information regarding aviation history and the centennial of powered flight; and (5) coordinate celebration dates during the centennial year and assist in conducting activities relating to the centennial throughout the United States. Authorizes appropriations.
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 · 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 · 25 June 1997
TABLE OF CONTENTS: Title I: Amendments to the Congressional Budget and Impoundment Control Act of 1974 Title II: Amendments to the Balanced Budget and Emergency Deficit Control Act of 1985 Budget Enforcement Act of 1997 - Title I: Amendments to the Congressional Budget and Impoundment Control Act of 1974 - Amends the Congressional Budget and Impoundment Control Act of 1974 to include entitlement authority and the food stamp program within the definition of "budget authority." Excludes salary or basic pay funded through an appropriation from the definition of "entitlement authority." (Sec. 105) Amends the Congressional Budget Act of 1974 (the Act) to require the concurrent resolution on the budget to set forth planning levels for at least the four (currently, two) ensuing fiscal years. Revises Senate pay-as-you-go authorities to permit revisions of committee allocations, aggregates, and other levels for legislation within a committee's jurisdiction if such legislation would not increase the deficit for the first year, and for the five fiscal years, covered by the budget resolution. (Sec. 106) Consolidates requirements currently set forth separately for the House of Representatives and the Senate with respect to committee allocations. Requires the joint explanatory statement accompanying a conference report on a budget resolution to include allocations of the appropriate levels, for each fiscal year and a total for all years, of new budget authority, outlays, and, in the Senate, Social Security outlays, among each House and Senate committee with jurisdiction over legislation providing or creating such amounts. Requires levels only for the first fiscal year in the case of the Appropriations Committee. Provides that no legislation involving a change in Internal Revenue Code provisions regarding tax on individuals shall be treated as affecting the amount of Social Security revenues or outlays unless such legislation changes the income tax treatment of Social Security benefits. Requires the chairman of the House Budget Committee, if a concurrent budget resolution is not adopted by April 15, to submit to the House an allocation consistent with the discretionary spending limits contained in the most recently agreed to budget resolution for the second fiscal year covered by such resolution. Revises provisions regarding points of order with respect to consideration of legislation that would cause allocations or suballocations of new budget authority or outlays in a budget resolution to be exceeded. (Sec. 107) Makes a prohibition on considering legislation until the concurrent budget resolution has been agreed to inapplicable to a House bill or resolution that provides advance discretionary new budget authority which first becomes available in a fiscal year following the fiscal year to which the concurrent budget resolution applies. (Sec. 110) Revises items of authority the amounts of which are to be changed for purposes of budget reconciliation to exclude credit authority and include direct spending (including entitlement authority). (Sec. 111) Applies a point of order against legislation that would cause revenues to be less than those set forth in the concurrent budget resolution for a fiscal year or the total of all fiscal years covered by the resolution. Makes it out of order in the Senate to consider any legislation that would cause a decrease in Social Security surpluses or an increase in Social Security deficits derived from the levels of Social Security revenues and outlays set forth for the first fiscal year, and for the period of five fiscal years, covered by the concurrent budget resolution. (Sec. 112) Prohibits points of order against legislation in the Senate while an amendment to such legislation which would remedy violations of the Act is pending. (Sec. 113) Provides for adjustments to discretionary spending limits, allocations, and budgetary aggregates to reflect new budget authority and additional outlays from: (1) appropriations measures for any of FY 1998 through 2002 reported by the Appropriations Committee that specify amounts for emergencies or continuing disability reviews; (2) specified emergency legislation reported by other committees; (3) appropriations measures for such fiscal years reported by the Appropriations Committee that include specified amounts for the U.S. quota of the International Monetary Fund (IMF) Eleventh General Review of Quotas or increased amounts for the Secretary of the Treasury with respect to new arrangements to borrow under the Bretton Woods Agreement Act; (4) appropriations measures reported by the Appropriations Committee for FY 1998, 1999, or 2000 that include up to a specified amount for arrearages for international organizations, international peacekeeping, and multilateral development banks; or (5) any conference report on these measures. Repeals provisions that require levels of budget authority or outlays and revenues to be determined on the basis of Budget Committee estimates. (Sec. 114) Exempts legislation from points of order in the House if a self-executing rule for consideration of such legislation modifies provisions that violate the Act. (Sec. 115) Makes certain controls on bills providing new spending authority applicable to bills providing new credit authority. (Sec. 116) Repeals title VI (budget agreement enforcement provisions) of the Congressional Budget Act of 1974 (some of which is incorporated into this Act). Title II: Amendments to the Balanced Budget and Emergency Deficit Control Act of 1985 - Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to extend discretionary spending limits through FY 2002. (Sec. 203) Repeals a provision that exempts the net costs of FY 1997 appropriations for certain loan guarantees to Israel for resettling immigrants from such limits. Revises provisions regarding a special outlay allowance in cases where outlays for a spending category exceed discretionary spending limits but new budget authority does not exceed its limit to require the adjustment in outlays to be the amount of the excess up to 0.5 percent of the adjusted limits on outlays for that fiscal year in FY 1997 or any fiscal year though 2002. Provides that, if an appropriations bill or joint resolution is enacted for any of FY 1998 through 2002 that includes an appropriation with respect to the following, the adjustment shall be the amount of budget authority in the measure that is the dollar equivalent in Special Drawing Rights of an increase in the: (1) U.S. quota of the IMF; or (2) maximum amount available to the Secretary of the Treasury under the Bretton Woods Agreements Act with respect to new arrangements to borrow. Provides that, if an appropriations bill or joint resolution is enacted for any of FY 1998 through 2000 that includes an appropriation for arrearages for international organizations or peacekeeping and multilateral banks, the adjustment shall be the amount of budget authority and outlays flowing in all fiscal years from such authority. Limits the total amount of such adjustments. Sets forth discretionary spending limits for: (1) the discretionary category for FY 1997 and FY 2000 through 2002; (2) the defense, nondefense, and violent crime reduction categories for FY 1998; and (3) the defense and nondefense categories for FY 1999. (Sec. 204) Repeals provisions regarding sequestration for the Violent Crime Reduction Trust Fund. (Sec. 205) States that the purpose of this section is to assure that any legislation enacted prior to FY 2002 affecting direct spending or receipts that increases the deficit will trigger an offsetting sequestration. Revises sequestration provisions to require a sequestration to offset deficit increases in a budget year caused by direct spending and receipts legislation and deficit increases in the prior fiscal year caused by such legislation which is not reflected in the final OMB sequestration report for that year. Includes CBO and OMB estimates (other than amounts for emergencies) of the budgetary effect of legislation that are not reflected in the final OMB sequestration report for the current year within the OMB's calculation of the deficit increase. Requires OMB and CBO estimates to include the amount of change in outlays or receipts for the current and budget year and for each outyear. (Sec. 206) Extends sequestration reporting requirements through FY 2002. (Sec. 207) Adds and removes specified items to and from the lists of items exempt from reductions under the Gramm-Rudman-Hollings Act. (Sec. 208) Removes the National Wool Act from the list of indices whose changes trigger automatic spending increases. Revises origination fee requirements for student loans made during a sequestration period. Includes annual adjustments to Federal pay schedules and locality-based pay in Federal pay subject to reductions. Exempts administrative expenses of the Farm Credit Administration from reductions. Requires the Secretary of Agriculture, as the sole means of achieving a reduction in outlays under the milk price support program, to provide for a reduction to be made in the price received by producers for all milk produced in the United States and marketed for commercial use. Makes budgetary resources sequestered in revolving, trust, and special fund accounts available in years subsequent to the year in which a sequestration occurs. (Sec. 209) Revises baseline provisions to provide that a program with estimated current year outlays greater than $50 million may be assumed to expire in the budget year or outyears if so provided by legislation establishing or modifying that program. (Current law states that such programs shall not be assumed to expire in such years.) Provides that such legislation shall not be subject to a point of order solely for including such a provision. Requires any program with estimated current year outlays greater than such amount which operates under any law which expires before the budget year or any outyear to be assumed to continue to operate as in effect before such law's expiration. Requires the inflator used to adjust budgetary resources (other than those relating to personnel) to be the percent by which the average of the estimated gross domestic product chain-type price index (currently, the national product fixed-weight price index) for a fiscal year differs from the average of such estimated index for the current year. (Sec. 213) Requires the Director of OMB to: (1) reduce any balances of direct spending and receipts legislation for fiscal years prior to 2002 to zero; and (2) not make any estimates of changes in direct spending outlays and receipts for any fiscal year resulting from the enactment of this Act or the Revenue Reconciliation Act of 1997.
United States · United States Congress · 24 June 1997
TABLE OF CONTENTS: Title I: Child Tax Credit; Tax Incentives For Dependent Care and Health Care For Children Title II: Education Incentives Subtitle A: Tax Benefits Relating to Education Expenses Subtitle B: Expanded Education Investment Savings Opportunities Subtitle C: Other Education Initiatives Title III: Savings and Investment Incentives Subtitle A: Retirement Savings Subtitle B: Capital Gains Title IV: Alternative Minimum Tax Reform Title V: Estate, Gift, and Generation-Skipping Tax Provisions Subtitle A: Estate and Gift Tax Provisions Subtitle B: Generation-Skipping Tax Provisions Title VI: Extension and Modification of Certain Expiring Provisions Title VII: Incentives For Revitalization of The District of Columbia Title VIII: Welfare-To-Work Incentives Title IX: Miscellaneous Provisions Subtitle A: Provisions Relating to Excise Taxes Subtitle B: Provisions Relating to Pensions and Fringe Benefits Subtitle C: Revisions Relating to Disasters Subtitle D: Provisions Relating to Employment Taxes Subtitle E: Provisions Relating to Small Businesses Subtitle F: Other Provisions Subtitle G: Extension of Duty-Free Treatment Under Generalized System of Preferences; Tariff Treatment of Certain Equipment and Repair of Vessels Subtitle H: United States-Caribbean Basin Trade Partnership Act Title X: Revenues Subtitle A: Financial Products Subtitle B: Corporate Organizations and Reorganizations Subtitle C: Other Corporate Provisions Subtitle D: Administrative Provisions Subtitle E: Excise Tax Provisions Subtitle F: Provisions Relating to Tax-Exempt Entities Subtitle G: Other Revenue Provisions Title XI: Simplifications and Other Foreign-Related Provisions Subtitle A: General Provisions Subtitle B: Treatment of Controlled Foreign Corporations Subtitle C: Treatment of Passive Foreign Investment Companies Subtitle D: Repeal of Excise Tax on Transfers to Foreign Entities Subtitle E: Information Reporting Subtitle F: Determination of Foreign Status of Partnerships Subtitle G: Other Simplification Provisions Subtitle H: Other Provisions Title XII: Simplification Provisions Relating To Individuals and Businesses Subtitle A: Provisions Relating to Individuals Subtitle B: Provisions Relating to Businesses Generally Subtitle C: Simplification Relating to Electing Large Partnerships Subtitle D: Provisions Relating to Real Estate Investment Trusts Subtitle E: Provisions Relating to Regulated Investment Companies Title XIII: Simplification Provisions Relating To Estate and Gift Taxes Title XIV: Simplification Provisions Relating To Excise Taxes, Tax-Exempt Bonds, and Other Matters Subtitle A: Excise Tax Simplification Subtitle B: Tax-Exempt Bond Provisions Subtitle C: Tax Court Procedures Subtitle D: Other Provisions Title XV: Technical Amendments Related To Small Business Job Protection Act of 1996 and Other Legislation Revenue Reconciliation Act of 1997 - Title I: Child Tax Credit; Modification of Dependent Care Credit - Amends the Internal Revenue Code (IRC) to allow a tax credit of up to $500 dollars for each qualifying child of a taxpayer. (Sec. 102) Provides an inflation adjustment for the dependent care credit. Provides for reductions in the credit as income rises. Title II: Education Incentives - Subtitle A: Tax Benefits Relating to Education Expenses - Permits an individual a tax credit of up to $1,500 per year for the first two years of post-secondary education. (Sec. 202) Permits a total aggregate deduction of up to $40,000 for paid for qualified higher education expenses. (Sec. 203) Waives the ten percent early withdrawal tax due on IRA distributions if the withdrawal is used to pay higher education expenses. (Sec. 204) Permits a limited credit (up to $150) for qualifying expenses of education which supplements elementary and secondary education. Subtitle B: Expanded Education Investment Savings Opportunities - Permits an eligible institution to maintain a qualified State tuition program. Includes room and board in the definition of qualified higher education expenses. Makes additional modifications to the qualified State tuition program including, among other things, provisions concerning: (1) the definition of a family member; (2) estate and gift tax treatment; and (3) excess contributions. (Sec. 212) Exempts, as specified, an education investment account from taxation. Subtitle C: Other Education Initiatives - Extends, until December 31, 1997, the exclusion for employer-provided educational expenses. (Sec. 222) Increases the limit on qualified 501(c)(3) bonds other than hospital bonds. (Sec. 223) Sets forth a special rule for the donation of computer technology and equipment to elementary and secondary schools. (Sec. 224) Revises provisions concerning the cancellation of certain student loans made by tax-exempt organizations. Title III: Savings and Investment Incentives - Subtitle A: Retirement Savings - Establishes the American Dream (AD) IRA and treats it in the same manner as an individual IRA. Prohibits deductions for contributions to an AD IRA. Limits contributions to $2,000 annually. Excludes qualified distributions from gross income. Subtitle B: Capital Gains - Reduces the maximum capital gains rate for individuals from 28 to 20 percent. (Sec. 312) Provides for the indexing of certain assets acquired after December 31, 2000, for purposes of determining gain. (Sec. 313) Revises provisions concerning the one-time exclusion for the gain from the sale of a principal residence to, among other things: (1) increase the exclusion to $250,000 ($500,000 for certain joint returns); (2) allow the exclusion once every two years; and (3) remove the age limitation. (Sec. 321) Provides for a reduction of the alternative tax for corporations. Title IV: Alternative Minimum Tax Reform - Increases the exemption amounts of the individual alternative minimum tax. (Sec. 402) Exempts certain small corporations from the alternative minimum tax. (Sec. 403) Repeals the alternative minimum tax adjustment concerning depreciation. (Sec. 404) Permits farmers to use the installment method of accounting for purposes of the alternative minimum tax. Title V: Estate, Gift, and Generation-Skipping Tax Provisions - Subtitle A: Estate and Gift Tax Provisions - Increases, incrementally, the unified estate and gift tax credit to $1 million by the year 2006. (Sec. 502) Extends the amount of time an estate has to pay taxes where the estate consists largely of a closely held business. Provides for reduced and no interest charges on certain extended amounts. (Sec. 504) Permits a lineal descendent to rent specially-valued farm or trade property without imposition of the additional estate tax. (Sec. 505) Authorizes a U.S. Tax Court to make declaratory judgments concerning initial or continuing eligibility for the payment of an estate tax largely consisting of interests in a closely held business. (Sec 506) Prohibits revaluing gifts for estate tax purposes after the expiration of the statute of limitations. (Sec. 507) Provides that, for a trust other than a foreign trust, any distribution shall be computed without regard to any undistributed net income. (Sec. 508) Provides that with respect to any split-gift property that is included in both spouses' estates the unified credit is increased allowed to a decedent's estate by the amount of the unified credit previously allowed to the decedent's spouse. (Sec. 509) Sets forth provisions concerning the reformation of defective bequests. Subtitle B: Generation-Skipping Tax Provision - Sets forth provisions concerning the severing of trusts holding property having an inclusion ratio of greater than one. (Sec. 512) Extends the predeceased parent exception to transfers to collateral heirs, as specified. Title VI: Extensions - Extends: (1) the research tax credit until June 30, 1998; (2) the special rule for contributions of stock (for which market quotations are readily available) to private foundations until June 30, 1998; (3) the work opportunity tax credit for one year; and (4) permanently, the orphan drug credit. Title VII: Incentives for the Revitalization of the District of Columbia - Provides, with respect to the District of Columbia, for: (1) the establishment of the District of Columbia Enterprise Zone; (2) tax-exempt economic development bonds for the DC Zone; (3) a zero percent capital gains rate for the sale or exchange of any DC Zone asset held for more than five years; and (4) certain credits. Title VIII: Welfare-to-Work Incentives - Provides employers a specified tax credit on wages paid to long-term family assistance recipients for the first two years of their employment. Title IX: Miscellaneous Provisions - Subtitle A: Provisions Relating to Excise Taxes - Repeals the diesel fuel tax applicable to diesel fuel used in recreational boats. (Sec. 902) Revises provisions concerning the tax on recycled halon. (Sec. 903) Provides for a uniform rate of taxation on vaccines. (Sec. 904) Treats an operator of ten or more gasoline retail outlets as a wholesale distributor for refund purposes. (Sec. 905) Provides an exception for electric and other clean-fuel vehicles from the ten percent luxury automobile tax. Subtitle B: Provisions Relating to Pensions and Fringe Benefits - Includes certain irrigation and drainage entities in the definition of rural cooperative plan. (Sec. 912) Exempts governmental plans from nondiscrimination and minimum participation rules. (Sec. 913) Treats heart disease and hypertension as personal injuries or sickness for purposes of excluding from gross income the disability benefits received by former police officers or firefighters. (Sec. 914) Sets forth special rules relating to the portability of permissive service credit under governmental plans. (Sec. 915) Permits limited transfers of qualified employer securities by charitable remainder trusts. (Sec. 916) Sets forth rules concerning: (1) the treatment of certain transportation on non-commercially operated aircraft as a fringe benefit excludable from gross income; (2) increasing the limit on involuntary pension cash-outs; and (3) rules relating to employee stock ownership plans of S corporations. Subtitle C: Revisions Relating to Disasters - Authorizes the Secretary of the Treasury to postpone, for up to 90 days, certain tax- related deadlines in the case of a taxpayer affected by a Presidentially declared disaster. (Sec. 922) Permits the Secretary to prescribe regulations under which an appraisal for the purpose of obtaining a Federal loan as a result of such a disaster may be used to establish the amount of the disaster loss. (Sec. 923) Provides special treatment for income from the sale of livestock sold or involuntarily converted because of drought or other weather related conditions. (Sec. 924) Waives, with respect to qualified mortgage bond financing, specified requirements for residences located in disaster areas. Subtitle D: Provisions Relating to Employment Taxes - Sets forth standards to be used for determining the: (1) employment tax status of individuals distributing bakery products and of securities brokers; (2) exemption from the self-employment tax for certain termination payments received by former insurance salesman; and (3) standards for determining whether individuals are not employees. Subtitle E: Provisions Relating to Small Businesses - Waives any penalty through July 1, 1998, for a taxpayer first required to use the electronic fund transfer system after July 1, 1997, and who does not use such system. (Sec. 942) Provides that a home office qualifies as the principal place of business if: (1) the office is the place of business used by the taxpayer for the administrative or management activities of any trade or business of the taxpayer; and (2) there is no other fixed location of such trade or business where the taxpayer conducts substantial administrative or management activities of such trade or business. Subtitle F: Other Provisions - States that a method of determining inventories shall not be deemed not to clearly reflect income solely because it utilizes estimates of inventory shrinkage that are confirmed by a physical count only after the last day of the taxable year, subject to conditions. (Sec. 952) Includes liability to pay workers' compensation within the definition of personal injury liability assignments (thus, making amounts received for agreeing to such liability assignment eligible for exclusion from gross income). (Sec. 953)Provides for the tax-exempt status of any organization created by State law which is organized and operated exclusively to provide workmen's compensation. (Sec. 954) Excepts an existing publicly traded partnership which chooses to be subjected to a specified additional tax from the general rule that a publicly traded partnership be treated as a corporation. (Sec. 955) Excludes certain sponsorship payments received by a tax-exempt organization from unrelated taxable income. (Sec. 956) Permits timeshare associations to be taxed under provisions provided for the taxation of other homeowners associations. (Sec. 957) Revises provisions concerning the advance refunding of certain Virgin Island bonds. (Sec. 958) Provides for the nonrecognition of gain on sales of stock of a qualified refiner or processor to an eligible farmer's cooperative. (Sec. 959) Provides a reporting exception for transactions involving the sale or exchange of certain principal residences. (Sec. 960) Increases the business meals deduction for certain individuals subject to the hours of service limitations of the Department of Transportation. (Sec. 961) Excludes from the gross income of a lessee any amount received in cash by a lessee from a lessor: (1) under a short-term lease of retail space; and (2) for the purpose of such lessee's constructing or improving long-term real property for use in the lessee's business. (Sec. 962) Provides for the tax treatment of consolidations of life insurance departments of mutual savings banks. (Sec. 963) Provides for the collection, from Federal overpayments, of past-due State tax obligations. (Sec. 964) Revises provisions concerning: (1) rules for certain clean-fuel passenger vehicles; (2) tax benefits for law enforcement officers killed in the line of duty; and (3) the temporary suspension of the taxable income limit on percentage depletion for marginal income. Subtitle G: Extension of Duty-Free Treatment Under Generalized System of Preferences ; Tariff Treatment of Certain Equipment and Repair of Vessels - Amends the Trade Act of 1974 to extend the Generalized System of Preferences through May 31, 1999. (Sec. 972) Amends the Tariff Act of 1930 to suspend for one year duties due with respect to the repair of certain vessels. Subtitle H: United States-Caribbean Basin Trade Partnership Act - Amends the Caribbean Basin Economic Recovery Act to provide additional trade benefits to Caribbean Basin Initiative countries, including temporary provisions designed to provide NAFTA parity to such countries. Title X: Revenues - Subtitle A: Financial Products - Provides that if there is a constructive sale of an appreciated financial position: (1) a taxpayer shall recognize gain as if such position were sold for its fair market value on the date of the constructive sale; and (2) for purposes of the treatment of gains and losses for periods after the constructive sale, proper adjustment shall be made in the amount of any gain or loss subsequently realized with respect to such position for any gain taken into account by reason of the above and the holding period of such position shall be determined as if such position were originally acquired on the date of such constructive sale. (Sec. 1002) Modifies the definition of an investment company for purposes of determining whether a gain or loss is recognized if property is transferred to a corporation by one or more persons solely in exchange for stock and immediately such person or persons controls such corporation. (Sec. 1004) Extends to all property (currently, only personal property) specified provisions concerning gains or losses from certain cancellations or other terminations of rights or obligations which are capital assets. (Sec. 1005) Set forth provisions concerning: (1) original issue discount where pooled debt obligations are subject to acceleration; and (2) the denial of interest deductions on certain debt instruments. Subtitle B: Corporate Organizations and Reorganizations - Revises provisions concerning a corporate shareholder's basis in stock being reduced by the nontaxed portion of extraordinary dividends received to provide that if the nontaxed portion of such dividends exceeds such basis, such excess shall be treated as gain for the sale or exchange of such stock for the taxable year in which the extraordinary dividend is received. (Sec. 1012) Revises rules for: (1) distributions of stock and securities of a controlled corporation; (2) redemptions of stock through the use of related corporations; and (3) the holding period applicable to the dividends received deduction. Subtitle C: Other Corporate Provisions - Provides for the treatment of: (1) certain confidential arrangements as tax shelters requiring registration; and (2) certain preferred stock as boot. Subtitle D: Administrative Provisions - Sets forth provisions concerning: (1) the reporting of payments to attorneys; (2) the reporting of payments made by Federal agencies to corporations; (3) extending the Department of Veterans Affairs disclosure provision; (3) a continuous levy, levy exemptions, and levy disclosure; and (4) requiring consistent reporting of the return of a beneficiary's estate or trust return and the return of the estate or trust. Subtitle E: Excise and Tax Provisions - Extends, for ten years, the Airport and Airway Trust Fund taxes. (Sec. 1042) Provides for the taxation of kerosene at the diesel fuel rate. (Sec. 1043) Reduces incentives for alcohol fuel. (Sec. 1044) Restores, until October 1, 2002, the Leaking Underground Storage Tank Trust Fund excise tax. (Sec. 1045) Applies the three percent communications tax to long- distance prepaid telephone cards. Subtitle F: Provisions Relating to Tax-Exempt Entities - Modifies provisions concerning interest, annuities, royalties, and rents received by a tax-exempt organization from a subsidiary and the unrelated business income tax to define the term "control" of a subsidiary to mean ownership of more than 50 percent. (Sec. 1052) Provides, as a general rule, that in the case of a sale or exchange between a tax-exempt entity and a related person, the basis of the related person in the property acquired shall not exceed the adjusted basis of such property in the hands of the tax-exempt entity, increased by the gain recognized to the tax-exempt entity on the transfer which is subject to the unrelated business income tax. (Sec. 1054) Provides for the tax treatment of certain tax-exempt organizations which provide commercial-type insurance. Subtitle G: Other Revenue Provisions - Prohibits a family farm establishing a suspense account when required to use the accrual method of accounting. (Sec. 1062) Limits the net operating loss carryback period to two years and extends the net operating loss carryforward period to 20 years. (Sec. 1063) Prohibits, with respect to life insurance, a deduction for that portion of the taxpayer's interest expense which is allocable to unborrowed policy cash values, subject to exceptions. (Sec. 1064) Modifies basis allocation rules upon distribution of partnership property. (Sec. 1065) Eliminates the requirement that inventory must have substantially appreciated in value to cause ordinary income with respect to rules concerning sales and exchanges of partnership interests. (Sec. 1067) Places specified restrictions on claiming the earned income credit for taxpayers who had improperly claimed the credit in a prior year. (Sec. 1068) Permits the income forecast method of depreciation to be used only for film and video tape, copyrights, books, patents, and other property specified in regulations. (Sec. 1069) Repeals the rule concerning the rental use of vacation homes for less than 15 days per year. (Sec. 1070) Sets forth provisions which: (1) require that involuntarily converted property be replaced with property acquired from an unrelated person in certain cases; (2) repeal the exception permitting the use of the installment method of accounting for certain sales by manufacturers to dealers. Title XI: Simplification and Other Foreign-Related Provisions - Subtitle A: General Provisions - Provides that computer software licensed for reproduction abroad is not excluded from the definition of export property for purposes of the foreign sales corporation provisions. (Sec. 1102) Increases the limitation on the exclusion of foreign earned income. (Sec. 1103)Exempts from the foreign tax credit limitation certain individuals whose entire gross income from sources outside the United States consists of qualified passive income and whose amount of creditable foreign taxes paid does not exceed $300. (Sec. 1104) Revises the method of translating foreign income taxes into dollars by providing, in general, for the use of the average exchange rate for the taxable year. Subtitle B: Treatment of Controlled Foreign Corporations - Provides, with respect to controlled a foreign corporation, for: (1) the treatment of gain on certain stock sales by controlled foreign corporations as dividends; (2) regulations concerning basis adjustments of stock in controlled foreign corporation; and (3) extending the application of the indirect foreign tax credit to taxes paid by certain lower-tier controlled foreign corporations. Subtitle C: Treatment of Passive Foreign Investment Companies - Provides generally that certain U.S. shareholders of controlled foreign corporations will not be subject to passive foreign investment company inclusion. (Sec. 1122) Allows, as specified, a mark-to-market election by a shareholder of a passive foreign investment company. Subtitle D: Repeal of Excise Tax on Transfers to Foreign Entities - Repeals Chapter 5 (Tax on Transfers to Avoid Income Tax) of the IRC. Provides for the recognition of gain on certain transfers to foreign trusts and estates. Subtitle E: Information Reporting - Revises provisions concerning: (1) the return requirement for foreign partnership income; (2) information reporting for controlled foreign corporations; (3) returns as to interests in foreign partnerships; (4) notice of certain transfers to foreign corporations; (5) the statute of limitations applicable in the case of failure to notify the Secretary of certain transactions; and (6) increasing the filing threshold for returns as to organization or reorganization of foreign corporations and acquisitions of stock in such corporations. Subtitle F: Determination of Foreign or Domestic Status of partnerships - Revises the definition of "domestic" when applied to a corporation or partnership to permit the Secretary, by regulation, to provide an exception to such definition for a partnership when the partnership would more properly be treated as a foreign partnership under such regulations. Subtitle G: Other Simplification Provisions - Amends the Small Business Job Protection Act of 1996 to permit a trust in existence on August 20, 1996, and which was treated as a U.S. person on the day before enactment of such Act to elect to continue to be treated as a U.S. person notwithstanding the IRC definition of a U.S. person. (Sec. 1162) Eliminates the stock and securities safe harbor requirement that an entity's principal office be outside the United States. Subtitle H: Other Provisions - Treats as foreign personal holding company income: (1) income from notional principal contracts; and (2) payments in lieu of dividends. Provides, for dealers, for an exception from certain foreign personal holding company income provisions. (Sec. 1172) Provides, for purposes of like-kind exchanges, that personal property used predominantly within the United States and personal property used predominantly outside the United States are not property of a like kind. (Sec. 1173) Establishes minimum holding periods for stock dividends in order to qualify for foreign tax credits. (Sec. 1174) Provides for penalties for the failure to disclose that certain international transportation income is not includible in gross income. (Sec. 1176) Prohibits the reduction of interest on underpayments by foreign tax credit carrybacks. (Sec. 1177) Sets forth provisions concerning the period of limitations on a claim for a credit or refund attributable to a foreign tax carryforward. Title XII: Simplification Provisions Relating to Individuals and Businesses - Subtitle A: Provisions Relating to Individuals - Increases the: (1) standard deduction for a taxpayer with respect to whom a dependency exemption is allowed on another taxpayer's return; (2) the alternative minimum tax exemption for minors under the age of 14; and (3) estimated de minimis tax threshold. (Sec. 1204) Revises the treatment of: (1) reimbursed expenses of rural mail carriers; (2) traveling expenses of certain Federal employees engaged in criminal investigations; and (3) the payment of taxes so as to permit payment by any commercially acceptable means (currently, only internal revenue stamps, checks, or money orders are accepted.). Subtitle B: Provisions Relating to Businesses Generally - Permits a taxpayer to elect not to apply the look-back method for a long-term contract for de minimis (below 10 percent of taxable income or loss) amounts. Subtitle C: Simplification Relating to Electing Large Partnerships - Establishes special rules for large partnerships (100 or more partners) which: (1) take into account separately a partner's distributive share of specified items for purposes of determining the income tax of a partner; (2) compute the taxable income of a large partnership in the same manner as in the case of an individual, subject to stated exceptions; and (3) provide for the treatment of partnerships holding oil and gas properties. (Sec. 1222) Creates an audit system for electing large partnerships which provides as a general rule that a partner of any electing large partnership shall, on the partner's return, treat each partnership item attributable to such partnership in a manner which is consistent with the treatment of such partnership item on the partnership return. Sets forth provisions concerning partnership adjustments which generally will flow through to partners for the year in which the adjustment takes effect. (Sec. 1231) Authorizes the Secretary, with respect to an oversheltered return (a return which shows no taxable income and shows a net loss from partnership items), to send a notice of adjustment in specified situations. (Sec. 1232) Provides, on the basis of a decision of the Secretary, that the partnership return shall determine the audit procedures to be followed. (Sec. 1233) Sets forth provisions, with respect to partnerships, concerning: (1) the statute of limitations and untimely petition filing; (2) the exception for small partnerships (under the definition of partnership); (3) the period for assessing tax where a partner and the Secretary enter a settlement agreement but other partnership items remain in dispute; (4) the time for filing a request for administrative adjustment; (5) the innocent spouse defense in court proceedings; (6) partnership level penalties; (7) court jurisdiction; (8) premature petitions; (9) bonds in appeals from Tax Court decisions; and (10) closing the taxable partnership year with respect to a deceased partner. Subtitle D: Provisions Relating to Real Estate Investment Trusts - Modifies provisions relating to qualification as, and the taxation of, a real estate investment trust, including: (1) rules relating to ownership determination; (2) tenant service income and tenant ownership; (3) repeal of the 30 percent gross income requirement; (4) earnings and profit rules; (5) income from hedges; (6) excess noncash income; and (7) shared appreciation mortgages. Subtitle E: Provisions Relating to Regulated Investment Companies - Repeals, with respect to regulated investment companies, the 30 percent test. Subtitle F: Taxpayer Protections - Provides for the waiver of certain penalties if a failure is shown to be due to reasonable cause and not willful neglect. (Sec. 1282) Permits a taxpayer who was due a refund, but who initially failed to file a return and who received a deficiency notice during the third year after the return's due date, to obtain a refund. (Sec. 1283) Repeals the requirement of the Secretary to disclose, upon request, if a prospective juror has been audited. (Sec. 1284) Specifies, for purposes of the statute of limitations, that the term "return" means the taxpayer's return and not the return of any person form whom the taxpayer has received an item of income, gain, loss, deduction, or credit. (Sec. 1286) Establishes penalties for the unauthorized inspection of returns and return information. Title XIII: Simplification Provisions Relating to Estate and Gift Taxes - Provides that, under specified conditions, gifts to charities are not subject to gift tax filing requirements. (Sec. 1302) Waives the right of recovery with respect to qualified terminable interest property only to the extent that the language in the decedent's will specifically indicates. (Sec. 1303) Treats any trust created before enactment of the Revenue Reconciliation Act of 1990 as satisfying the withholding requirement if it requires all trustees to be U.S. citizens or corporations. (Sec. 1304) Sets forth provisions concerning, among other things: (1) disclaimers (2) the treatment for estate tax purposes of short- term obligations held by nonresident aliens; (3) treating certain revocable trusts as part of the estate; (4) distributions during the first 65 days of the taxable year of the estate; (5) application of the separate share rules to estates; (6) treatment of an estate and a beneficiary as related for purposes of disallowance of losses; (7) treatment of a qualified funeral trust; (8) adjustments for certain gifts within three years of a decedent's death; and (9) the authority to waive the requirement that a qualified domestic trust have a U.S. trustee. Title XIV: Simplification Provisions Relating to Excise Taxes, Tax-Exempt Bonds, and Other Matters - Subtitle A: Excise Tax Simplification - Increases the de minimis limit for aftermarket alterations for heavy trucks and luxury cars. (Sec. 1411) Makes refunds available for imported bottled distilled spirits returned to distilled spirits plants. (Sec. 1412) Permits records of exportation to be maintained by the exporter for purposes of cancelling or crediting bonds furnished when distilled spirits are removed from bonded premises. (Sec. 1413) Permits distilled spirits plants to maintain records of their activities at locations other than the premises where the operations covered by the records are performed. (Sec. 1414) Allows beer to be transferred without payment of tax to a distilled spirits plant to be used in the production of distilled spirits regardless of whether the brewery is contiguous to the distilled spirits plant. (Sec. 1415) Repeals the requirement that wholesale liquor dealers post a sign outside their place of business indicating that they are wholesale liquor dealers. (Sec. 1416) Repeals the requirement that wine returned to bonded premises be unmerchantable in order for the tax to be refunded to the proprietor of the bonded wine cellar to which the wine is delivered. (Sec. 1417) Allows the use of ameliorating material (not in excess of 60 percent) in certain wines made exclusively from a fruit or berry with a natural fixed acid of 20 parts per thousand or more. (Sec. 1418) Allows domestically-produced beer to be withdrawn from the place of production without payment of tax for the official or family use of representatives of foreign governments or public international organizations. (Sec. 1419) Allows beer to be removed from a brewery without payment of tax for purposes of destruction. (Sec. 1420) Permits a domestic exporter to recover the tax paid on the exported beer with specified proof. (Sec. 1421) Provides for imported beer to be withdrawn from customs custody for transfer to a brewery without payment of tax. (Sec. 1431) Expands the authority of the Secretary to waive the excise tax registration requirement. (Sec. 1432) Repeals certain provisions concerning the: (1) tax on heavy trucks and trailers sold at retail; (2) tax on the removal of hard minerals from the deep seabed; and (3) excise tax on the sale or use by a manufacturer or importer of certain ozone depleting chemicals. Subtitle B: Tax-Exempt Bond Provisions - Repeals the $100,000 limitation on unspent proceeds under the one-year exception from arbitrage rebate requirements. (Sec. 1442) Exempts earnings on bond proceeds invested in bona fide debt service funds from the arbitrage rebate requirements and the penalty requirement of the 24-month exception, if the spending requirements of that exception are otherwise satisfied. (Sec. 1443) Repeals: (1) the debt service-based limitation on investment in certain nonpurpose investments; and (2) certain expired provisions. Subtitle C: Tax Court Procedures - Provides that an order to refund an overpayment is appealable in the same manner as a decision of the Tax Court. Declares that the Tax Court shall not have jurisdiction over the validity or merits of the credits or offsets that reduce or eliminate the refund to which the taxpayer was otherwise entitled. (Sec. 1452) Provides for a taxpayer to file a motion, rather than a petition, to seek, in the Tax Court, a redemption of interest. (Sec. 1453) Applies to estates and trusts the net worth limitations currently applicable to individuals. (Sec. 1454) Permits the Tax Court to have jurisdiction over certain employment status disputes. Subtitle D: Other Provisions - Extends the due date of the first quarter estimated tax payment of a private foundation. (Sec. 1462) Permits any Commonwealth to enter into an agreement with the Secretary providing for income tax withholding. (Sec. 1463) Revises provisions concerning the notice to a large corporation of a tax underpayment. Title XV: Technical Amendments Related to Small Business Job Protection Act of 1996 and Other Legislation - Sets forth, with respect to sections of the Small Business Job Protection Act of 1996 which amend the IRC, provisions concerning, among other things: (1) informational returns for those engaged in selling fish; (2) the definition of an electing small business trust; (3) the treatment of a wholly owned S corporation subsidiary; (4) SIMPLE retirement plans; and (5) the treatment of an employee participating in an Indian tribal government annuity. (Sec. 1502) Sets forth, with respect to sections of the Health Insurance Portability and Accountability Act of 1996 which amend the IRC, provisions concerning, among other things: (1) the tax on nonmedical withdrawals from a medical savings account; (2) the definition of a chronically ill individual for purposes of a long-term care insurance contract; (3) deductions for the health insurance costs of self-employed individuals; (4) reporting requirements concerning long-term care contracts; (5) consumer protection provisions for long- term care insurance contracts; and (6) rules concerning expatriation to avoid tax. (Sec. 1503) Sets forth, with respect to sections of the Taxpayer Bill of Rights Act 2 which amend the IRC, provisions concerning, among other things: (1) abatement of first-tier taxes in certain cases; and (2) returns of exempt organizations. (Sec. 1504) Sets forth other provisions which amend the IRC which are related to the: (1) Energy Policy Act of 1992; (2) Uruguay Round Agreements Act; (3) Omnibus Budget Reconciliation Act of 1993; (4) Tax Reform Act of 1986; and (5) Tax Reform Act of 1984.
United States · United States Congress · 24 June 1997
TABLE OF CONTENTS: Title I: Committee On Agriculture Title II: Committee On Banking and Financial Services Title III: Committee On Commerce-Nonmedicare Subtitle A: Nuclear Regulatory Commission Annual Charges Subtitle B: Lease of Excess Strategic Petroleum Reserve Capacity Subtitle C: Sale of DOE Assets Subtitle D: Communications Subtitle E: Medicaid Title IV: Committee On Commerce-Medicare Subtitle A: MedicarePlus Program Subtitle B: Prevention Initiatives Subtitle C: Rural Initiatives Subtitle D: Anti-Fraud and Abuse Provisions Subtitle E: Prospective Payment Systems Title V: Committee On Education and the Workforce Subtitle A: TANF Block Grant Subtitle B: Higher Education Programs Subtitle C: Repeal of Smith-Hughes Vocational Education Act Subtitle D: Expansion of Portability and Health Insurance Coverage Title VI: Committee On Government Reform and Oversight Subtitle A: Postal Service Subtitle B: Civil Service Title VII: Committee On Transportation and Infrastructure Title VIII: Committee On Veterans' Affairs Subtitle A: Extension of Temporary Authorities Subtitle B: Other Matters Title IX: Committee On Ways and Means-Nonmedicare Subtitle A: TANF Block Grant Subtitle B: Supplemental Security Income Subtitle C: Child Support Enforcement Subtitle D: Restricting Welfare and Public Benefits for Aliens Subtitle E: Unemployment Compensation Subtitle F: Increase in Public Debt Limit Title X: Committee On Ways and Means-Medicare Subtitle A: MedicarePlus Program Subtitle B: Prevention Initiatives Subtitle C: Rural Initiatives Subtitle D: Anti-Fraud and Abuse Provisions Subtitle E: Prospective Payment Systems Subtitle F: Provisions Relating to Part A Subtitle G: Provisions Relating to Part B Only Subtitle H: Provisions Relating to Parts A and B Balanced Budget Act of 1997 - Title I: Committee on Agriculture - Amends the Food Stamp Act to permit State agencies to provide a specified exemption from the food stamp program (program) work requirement for certain individuals. (Sec. 1002) Obligates specified additional funds for program employment and training programs. Sets forth State allocation and additional payment provisions. (Sec. 1003) Authorizes the use of nongovernmental personnel to make program eligibility determinations. Title II: Committee on Banking and Financial Services - Amends the Balanced Budget Downpayment Act, I to extend permanently certain foreclosure avoidance and borrower assistance provisions under the single family housing mortgage insurance program. (Sec. 2003) Amends the United States Housing Act of 1937 with respect to the section 8 rental assistance program to make certain maximum monthly rent adjustment provisions for certain new and rehabilitated and nonturnover units applicable to FY 1999 and thereafter. Title III: Committee on Commerce--Nonmedicare - Subtitle A: Nuclear Regulatory Commission Annual Charges - Amends the Omnibus Budget Reconciliation Act of 1990 to extend from FY 1998 through FY 2002 the authority of the Nuclear Regulatory Commission to assess and collect user fees and annual charges from licensees. Subtitle B: Lease of Excess Strategic Petroleum Reserve Capacity - Amends the Energy Policy and Conservation Act to authorize the Secretary of Energy to use underutilized Strategic Petroleum Reserve (SPR) facilities to store petroleum product owned by a foreign government. Provides that: (1) such products may be exported without a Federal license; and (2) all attendant agreements shall provide for fees to fully compensate Federal storage and removal costs, including the cost of replacement facilities necessitated as a result of any withdrawals. (Sec. 3101) Instructs the Secretary of Energy (the Secretary) to ensure that such storage agreements do not affect: (1) Federal ability to withdraw, distribute, or sell SPR petroleum in response to an energy emergency; or (2) Federal obligations under the Agreement on an International Energy Program. Makes funds resulting from the leasing of SPR facilities after October 1, 2002, available to the Secretary without further appropriation for petroleum purchases, and for SPR operation and maintenance costs. Subtitle C: Sale of DOE Assets - Instructs the Secretary to sell, during the period FY 1999 through FY 2002, natural and low- enriched uranium that the President has determined is not necessary for national security needs. Prescribes sales terms. Subtitle D: Communications - Amends the Communications Act of 1934 (the Act) to make competitive bidding authority with respect to licenses or construction permits involving exclusive uses of the electromagnetic spectrum inapplicable to such licenses and permits issued by the Federal Communications Commission (FCC) that are: (1) not mutually exclusive; (2) for public safety radio services; (3) for initial licenses or permits assigned to existing terrestrial broadcast licensees for new terrestrial digital television (TV) services; or (4) for public telecommunications services when the application is for channels reserved for noncommercial use. Requires the FCC to provide for the design and conduct of competitive bidding using a contingent combinatorial bidding system that permits prospective bidders to bid on combinations of licenses in a single bid and to enter multiple alternative bids within a single bidding round. Eliminates a requirement for the retention of proceeds from competitive bidding by the FCC's salaries and expenses account. Extends competitive bidding authority through FY 2002. Terminates the FCC's authority to provide preferential treatment in licensing procedures to persons who make significant contributions to the development of a new service or new technology that enhances an existing service on this Act's enactment date (currently, such authority expires on September 30, 1998). Eliminates provisions authorizing random selection in granting spectrum licenses or permits. Directs the FCC, by the end of FY 2002, to permit the assignment by competitive bidding of licenses for the use of bands of frequencies that: (1) individually span at least 25 megahertz (mhz.) unless a combination of smaller bands can be expected to produce greater receipts; (2) in the aggregate span at least 100 mhz.; (3) are located below three gigahertz (ghz.); (4) have not been designated for assignment, identified by the Secretary of Commerce as reallocable frequencies, or allocated for Federal Government use or other specified unlicensed use; and (5) include frequencies at 1,710-1,755 mhz. Requires the FCC to notify the Secretary if it is unable to provide for effective relocation of incumbent licensees to available bands of frequencies and has identified bands suitable for relocation that are allocated for Federal use but could be reallocated pursuant to the National Telecommunications and Information Administration Organization Act. Amends the National Telecommunications and Information Administration Organization Act to direct the Secretary to report to the President, the FCC, and the Congress on recommendations for reallocating frequencies allocated for Federal use under the Communications Act of 1934 to such incumbent licensees. Requires the Secretary to recommend for reallocation for use other than by Federal stations bands of frequencies that: (1) in the aggregate span at least 20 mhz.; (2) individually span at least 20 mhz. unless a combination of smaller bands can be expected to produce greater receipts; and (3) are located below three ghz. Directs the FCC to establish competitive bidding procedures designed to secure winning bids of at least two-thirds of $7.5 billion with respect to bidding for frequencies under this section. (Sec. 3302) Amends the Act to prohibit, under competitive bidding provisions, the renewal of a license authorizing analog TV service beyond the end of 2006. Extends such date if more than five percent of households in a market continue to rely exclusively on over-the-air terrestrial analog TV signals. Requires competitive bidding procedures to be designed to secure winning bids of at least two-thirds of $4 billion in the case of bidding for spectrum of expired analog TV licenses. Prohibits the FCC, in prescribing regulations relating to qualifications of bidders for such spectrum, from: (1) precluding any party from being a qualified bidder for spectrum allocated for any use that includes digital TV service on the basis of the FCC's duopoly rule or newspaper cross-ownership rule; or (2) applying either rule to preclude a successful bidder from using such spectrum for digital TV service. (Sec. 3303) Directs the FCC, no later than January 1, 1998, to allocate on a national, regional, or market basis, from radio spectrum between 746 and 806 mhz.: (1) 24 mhz. for public safety services unless the FCC determines that needs can be met in particular areas with fewer mhz.; and (2) the remainder for commercial purposes to be assigned by competitive bidding. Sets deadlines for the assignment of such licenses and for the commencement of competitive bidding. Requires competitive bidding procedures to be designed to secure winning bids of at least two-thirds of $1.9 billion in the case of bidding under this section. Provides that nothing shall preclude the FCC from assigning frequencies described in this Act by competitive bidding at a later date than required if such delay will better attain the objectives of recovering a fair portion of the value of the public spectrum for the public and avoiding unjust enrichment. Requires the FCC to assure that qualifying low-power TV stations are assigned a frequency below 746 mhz. to permit continued operation. (Sec. 3304) Directs the FCC, by July 1, 1997, to initiate a public inquiry required by the Act regarding competitive bidding systems. Subtitle E: Medicaid - Chapter 1: Flexibility - Amends title XIX (Medicaid) of the Social Security Act (SSA) to authorize States to provide Medicaid benefits (except to special needs children) through managed care entities. (Sec. 3402) Eliminates the (75-25) requirement under SSA title XVIII (Medicare) and title XIX that Medicare and Medicaid beneficiaries constitute less than 75 percent of the membership of a participating health maintenance organization (HMO). (Sec. 3403) Grants States the option of providing Medicaid coverage of primary care case management services without the need for a waiver. (Sec. 3404) Increases from $100,000 to $1 million, indexed annually, the threshold amount for contracts requiring prior approval of the Secretary of Health and Human Services. (Sec. 3405) Requires a Medicaid health plan to cover the length of an inpatient hospital stay as determined medically appropriate by the attending physician (or other attending health care provider as permitted by State law) in consultation with the patient. (Sec. 3411) Repeals "Boren Amendment" provider reimbursement requirements. Requires States to establish a public administrative process for determination of payment rates through publication of proposed rates and a reasonable opportunity for providers, beneficiaries, and other concerned State residents to review and comment. (Sec. 3412) Specifies reductions from 100 percent to 85 percent between FY 1999 through FY 2003 in the percentage of reasonable costs that shall be paid under a State plan for Federally-qualified health center and rural health clinic services (with a special supplemental payment for services furnished under certain managed care contracts). Requires the Comptroller General to report on the impact of such reductions on access to health care for Medicaid beneficiaries and the uninsured served at health centers and rural health clinics, and the ability of such centers and clinics to become integrated in a managed care system. (Sec. 3413) Revises the treatment as broad-based health care related taxes of certain State hospital taxes which currently are not subtracted as revenues from the State share of Medicaid expenditures for purposes of calculating the Federal share of such expenditures. Declares that an exemption from such State hospital tax for certain Federal-tax-exempt hospitals that do not accept Medicaid or Medicare payments (provide free care) shall not disqualify the hospital tax as a broad-based health care related tax (thus allowing continued exclusion of such State hospital tax from the requirement that provider-specific taxes be subtracted from the State share of Medicaid expenditures for purposes of Federal share calculation). (Sec. 3421) Grants States the option to provide for 12-month continuous Medicaid eligibility for children. (Sec. 3422) Requires State Medicaid plan coverage of the Medicare cost-sharing for certain additional low-income Medicare beneficiaries whose income otherwise disqualifies them for specified Medicare benefits. (Sec. 3423) Prescribes criminal penalties for knowingly and willfully, for a fee, counseling or assisting an individual to dispose of assets (including a transfer in trust) in order for that individual to become Medicaid-eligible (fraudulent eligibility). (Sec. 3424) Declares that certain payments in a class settlement of specified cases shall not be considered income or resources in determining Medicaid eligibility. (Sec. 3431) Amends SSA title XVIII to provide for programs of all- inclusive care for the elderly (PACE programs) for individuals age 55 or older who require the level of care required under the State Medicaid plan for coverage of nursing facility services. States that such individuals need not be eligible for Medicare part A benefits, or enrolled under Medicare part B. Specifies eligibility and payment requirements. Limits PACE provider eligibility to public and private non-profit entities; but requires the Secretary to waive such limitations to demonstrate the operation of a PACE program by a private, for-profit entity. (Sec. 3432) Details provisions for the coverage of PACE programs under the Medicare program. (Sec. 3434) Directs the Secretary to study and report to the Congress on the quality and cost of providing PACE program services under Medicare and Medicaid, specifically comparing the costs, quality, and access to services by private, for-profit entities with the costs, quality, and access to services of other PACE providers. (Sec. 3441) Changes from mandatory to discretionary a State's authority to enroll individuals under private group health plans, and pay their premiums. (Sec. 3442) Permits the same co-payments in HMO's as in fee-for- service plans. (Sec. 3443) Repeals: (1) certain physician qualification requirements with respect to services to pregnant women and to children under age 21; and (2) the requirement of prior institutionalization with respect to habilitation services furnished under a waiver for home or community-based services. (Sec. 3445) Provides for benefits for services of physician assistants. (Sec. 3446) Directs the Secretary to provide for a study, and report to the Congress, on the actuarial value of the provision of early and periodic screening, diagnostic, and treatment services under the Medicaid program. (Sec. 3451) Repeals requirements for inspections of the care being provided at mental hospitals and intermediate care facilities for the mentally retarded (ICFS-MR). (Sec. 3452) Authorizes a State, in lieu of terminating a noncompliant ICFS-MR, to establish alternative remedies if the State demonstrates to the Secretary's satisfaction that such alternative remedies are effective in deterring noncompliance and correcting deficiencies. (Sec. 3453) Revises requirements for mechanized claims processing and information retrieval systems. (Sec. 3454) Repeals the requirement for State refund to the Federal Government of any payments received during remediation of a noncompliant nursing facility. (Sec. 3455) Includes the DRUGDEX Information System among the compendia to be used in drug use review for Medicaid payment. (Sec. 3456) Applies certain requirements to the extension of statewide comprehensive research and demonstration projects for which waivers of Medicaid compliance have been granted. (Sec. 3457) Declares that no provision of law shall be construed as preventing any State from allowing determinations of Medicaid eligibility by an entity that is not a State or local government, or by an individual who is not an employee of a State or local government, meeting such qualifications as the State determines. (Sec. 3458) Amends the Omnibus Budget Reconciliation Act of 1989 to extend the moratorium on the treatment of Michigan's Kent Community Hospital Complex and Saginaw Community Hospital as institutions for mental diseases for purposes of Medicaid reimbursement. Chapter 2: Quality Assurance - Amends SSA title XIX to require any State contracting with Medicaid managed care organizations to develop and implement a quality assessment and improvement strategy incorporating certain access standards, monitoring procedures, and other measures. Waives Medicaid HMO requirements for: (1) HMO's with Medicare or MedicarePlus contracts; and (2) HMO's accredited by certain private, nonprofit accrediting organizations. Requires HMO and primary care case management contracts to provide for: (1) submission of care monitoring information to the State agency; (2) maintenance of an internal quality assurance program meeting the Secretary's standards; and (3) effective procedures for resolving grievances between the HMO or primary care case management contractor and enrollees. (Sec. 3462) Requires an HMO to meet solvency standards established by the State for private HMO's, or be State-licensed or -certified as a risk-bearing entity. (Sec. 3463) Provides for: (1) application of the prudent layperson standard for emergency medical condition determinations; (2) prohibition of "gag rule" restrictions against informing patients about their health status or medical care or treatment if the covered health care professional is acting within the lawful scope of practice; (3) various additional specified fraud and abuse protections in managed care; (4) grievances under Medicaid managed care plans; and (5) standards relating to access to obstetrical and gynecological services under Medicaid managed care plans. Chapter 3: Federal Payments - Amends SSA title XIX to require direct State Medicaid payment to disproportionate share hospitals (DSH's) for managed care enrollees. Sets at the FY 1995 level, with specified incremental reductions for high DSH States and other States, the annual DSH allotment through FY 2002. (Sec. 3472) Specifies additional funding for State emergency health services furnished to undocumented aliens. Subtitle F: Child Health Assistance Program (CHAP) - Child Health Assistance Program Act of 1997 - Amends SSA to add a new title XXI (Child Health Assistance Program) (CHAP) in order to provide funds to States to expand the provision of child health care assistance to uninsured, low-income children. Requires a State to submit for the Secretary's approval a child health plan for the use of funds, containing strategic objectives, performance goals, and performance measures. Specifies the benefits to be covered. Allows the use of funds for abortion only if the pregnancy results from rape or incest or if the woman suffers from a physical disorder, illness, or injury that would, as certified by a physician, place her in danger of death unless an abortion is performed. (Sec. 3503) Amends SSA title XIX to provide for an increased Medicaid Federal medical assistance percentage (FMAP) for expanded coverage of targeted low-income children. (Sec. 3504) Authorizes an approved State plan to make Medicaid available to a low-income child during a specified presumptive eligibility period after determination that family income does not exceed a certain level. Title IV: Committee on Commerce - Medicare - Subtitle A: MedicarePlus Program - Chapter 1: MedicarePlus Program - Amends title XVIII (Medicare) of the Social Security Act (SSA) to establish a MedicarePlus program under which each MedicarePlus eligible individual (one entitled to benefits under Medicare part A (Hospital Insurance) and enrolled under Medicare part B (Supplementary Medical Insurance)) is entitled to elect, in accordance with certain procedures, to receive Medicare benefits either through the Medicare fee-for-service program or through a MedicarePlus plan. (Sec. 4001) Outlines the types of MedicarePlus plans that may be available, including: (1) coordinated care plans; (2) plans offered by provider-sponsored organizations; and (3) a combination of MSA (MedicarePlus savings account) plan and contributions to MedicarePlus MSA. Sets forth various special rules regarding, among other things, residence, individuals with end-stage renal disease, and individuals covered under the Federal Employees Health Benefits Program or eligible for veterans or military health benefits. Directs the Secretary of Health and Human Services (HHS) to provide for broad dissemination of coverage option and comparison information to Medicare beneficiaries and prospective Medicare beneficiaries. Directs the Secretary to maintain a toll-free number for inquiries about MedicarePlus options and program operation, as well as an Internet site through which individuals may obtain such information electronically. Requires MedicarePlus organizations to generally accept without restrictions individuals eligible to make an election at any time during which such elections are accepted. Requires the approval of MedicarePlus marketing material and application forms before they are distributed. Outlines benefits and beneficiary protections. Requires each MedicarePlus plan (except MSA plans) to provide those items and services for which benefits are available under Medicare parts A and B and specified additional benefits, as well, at its option, as certain supplemental benefits subject to the Secretary's approval. Prohibits a MedicarePlus organization from denying, limiting, or conditioning coverage or benefits based on any described health status-related factor. Prescribes plan disclosure requirements and an ongoing quality assurance program. Outlines a mechanism for grievances and appeals. Provides for the treatment of services furnished by providers that do not have a contract establishing payment amounts for services furnished to an individual enrolled with a MedicarePlus organization. Requires each MedicarePlus organization to provide the Secretary with information on the extent to which it provides inpatient and outpatient hospital benefits through the use of disproportionate share (DSH) and teaching hospitals. Allows a MedicarePlus organization offering a network plan to enrollees also to offer another plan covering items and services furnished by out-of- network providers. Directs the Secretary to make monthly, advance payments with respect to an individual's coverage to MedicarePlus organizations according to a specified formula. Requires the Secretary to establish separate payment rates for individuals with end-stage renal disease. Directs the Secretary to develop and submit to the Congress a report on a method of risk adjustment of payment rates that accounts for variations in per capita costs based on health status. Sets forth special rules for individuals electing MSA plans. Requires such an individual to establish a MedicarePlus MSA into which the Secretary shall make monthly deposits out of the Medicare trust funds in accordance with prescribed guidelines. Details rules for the submission and charging of premiums by each MedicarePlus organization. Sets limitations on enrollee cost-sharing for basic, additional, and supplemental benefits, except for MSA plans. Requires the Secretary to audit each year the financial records of at least one-third of the MedicarePlus organizations offering MedicarePlus plans. Prohibits a State from imposing a premium tax or similar tax with respect to payments on MedicarePlus plans or the offering of such plans. Sets out organizational and financial requirements for MedicarePlus organizations and provider-sponsored organizations. Directs the Secretary to establish solvency and capital adequacy standards for provider-sponsored organizations, and other standards for MedicarePlus organizations. Prescribes requirements, including minimum enrollment requirements, for contracts between the Secretary and MedicarePlus organizations. Provides for: (1) intermediate sanctions and civil monetary penalties to enforce contract provisions; and (2) procedures for termination of contracts. Directs the Secretary to: (1) study and report to the Congress on the feasibility and impact of removing a certain limitation added by this Act on the eligibility of most individuals medically determined to have end-stage renal disease to enroll in MedicarePlus plans; and (2) report to the Congress on graduate medical education programs operated by MedicarePlus organizations and the extent to which such organizations are providing for payments to DSH and teaching hospitals. (Sec. 4002) Details transitional rules for the current Medicare health maintenance organization (HMO) program, as well as specified conforming changes in the Medicare supplemental health insurance policy (Medigap) program. (Sec. 4006) Amends the Internal Revenue Code to outline special rules for MedicarePlus MSA's. Excludes from gross income any payment by the Secretary to an individual's MedicarePlus MSA. Excludes from qualified deductible medical expenses any amounts paid for the medical care of any individual but the account holder. Prescribes a penalty for distributions from the MedicarePlus MSA not used for qualified medical expenses if the minimum balance is not maintained, with certain exceptions if the account holder becomes disabled or dies. (Sec. 4008) Requires each contract with a MedicarePlus organization and each risk-sharing contract with an eligible organization to provide for an additional payment for Medicare's share of allowable direct graduate medical education (GME) costs incurred by such an organization for an approved medical residency program. Directs the Secretary to provide for specified additional payment amounts, subject to certain annual limits, for each Medicare- dependent, small rural hospital, each PPS-exempt hospital, and each hospital reimbursed under an authorized reimbursement system that has an approved medical residency training program and furnishes services to individuals who are enrolled under a risk-sharing contract with an eligible organization and are entitled to Medicare part A. (Sec. 4009) Directs the Secretary to provide for specified additional payment amounts, subject to certain annual limits, for each Medicare-dependent, small rural hospital and each hospital reimbursed under an authorized reimbursement system that: (1) furnishes services to individuals enrolled under a risk-sharing contract with an eligible organization and entitled to Medicare part A, and to individuals who are enrolled with a MedicarePlus organization; and (2) is, or if it were not reimbursed would qualify as, a DSH. Chapter 2: Integrated Long-Term Care Programs - Amends the Omnibus Budget Reconciliation Act of 1987 to extend the authorities for the social health maintenance organization (SHMO) demonstration project; and the Omnibus Budget Reconciliation Act of 1993 to increase the cap on the number of individuals who may participate in a SHMO demonstration. Directs the Secretary to submit to the Congress a plan for the integration of SHMO health plans and similar plans as an option under the MedicarePlus program. (Sec. 4018) Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to authorize the Secretary to extend the municipal health service demonstration projects but only with respect to individuals enrolled with such projects before January 1, 1998. Requires the Secretary to work with each such demonstration project to develop a plan (to be submitted to certain congressional committees) for the orderly transition of demonstration projects and project enrollees to a non-demonstration project health care delivery system. Provides that a demonstration project which does not develop and submit such a transition plan by a certain deadline shall be discontinued as of December 31, 1998. (Sec. 4019) Extends for an additional two years certain Medicare community nursing organization demonstration projects under the Omnibus Budget Reconciliation Act of 1987. Chapter 3: Medicare Payment Advisory Commission - Amends SSA title XVIII to establish the Medicare Payment Advisory Commission (MPAC) to replace the Prospective Payment Assessment Commission and the Physician Payment Review Commission, hereby abolished. Requires the new Commission to review and make recommendations to the Congress about payment policies under Medicare (including certain specific payment-related topics). Authorizes appropriations. Chapter 4: Medigap Protections - Amends SSA title XVIII with respect to the issuer of a Medicare supplemental (Medigap) policy in the case of certain individuals terminated by an employee welfare benefit plan providing supplementary health benefits who seek to enroll under a Medigap policy not later than 63 days after termination or disenrollment. Prohibits the Medigap issuer from: (1) denying or conditioning the issuance or effectiveness of such a policy; (2) discriminating in the pricing of such policy because of health status, claims experience, receipt of health care, or medical condition; or (3) imposing an exclusion of benefits based on a pre-existing condition. (Sec. 4031) Specifies limitations on the imposition of preexisting condition exclusions during the initial open enrollment period in the case of a Medicare supplemental policy issued to an individual who is 65 years of age or older with a certain minimum period of creditable coverage. (Sec. 4032) Directs the Secretary to implement a project to demonstrate the application of, and the consequences of applying, a market-oriented pricing system for the provision of a full range of Medicare benefits in a geographic area. Requires the Secretary to appoint: (1) a national advisory committee to make recommendations concerning the appropriate research design for the project and, taking such recommendations into account, designate the areas in which the project will operate; and (2) an area advisory committee to advise the Secretary on actual project implementation in the area. Directs the Secretary to monitor and report periodically to the Congress on the impact of such projects on the price and quality of, and access to, Medicare covered services, and other relevant factors. Subtitle B: Prevention Initiatives - Outlines various specified new preventive health measures covered under Medicare, namely coverage for: (1) annual screening mammography for women over age 39, while providing for the waiver of the deductible for screening mammography; (2) screening pelvic exams, providing for their payment under the physician fee schedule; (3) prostate cancer screening tests, providing for payment of the prostate-specific antigen (PSA) blood test under the clinical diagnostic laboratory test fee schedules; (4) colorectal cancer screening tests, subject to prescribed frequency and payment limits, which will include a screening barium enema if found by the Secretary to be an appropriate alternative to certain other tests; (5) diabetes outpatient self-management training services, including blood-testing strips (with a ten percent payment reduction after 1997) and glucose monitors as durable medical equipment (DME) for individuals with diabetes; and (4) bone mass measurements for qualified individuals for the purpose of identifying bone mass or detecting bone loss or determining bone quality. (Sec. 4102) Makes certain changes in existing benefits, such as increasing the frequency of coverage of screening pap smears for high risk women and waiving the deductible that applies to such exams. Requires the Secretary to report to the Congress on: (1) the extent to which the use of certain supplemental computer-assisted diagnostic tests in conjunction with pap smears improves the early detection of cervical or vaginal cancer; and (2) the costs implications for coverage of such supplemental tests under Medicare. (Sec. 4105) Directs the Secretary to establish outcome measures, including glysolated hemoglobin (past 90-day average blood sugar levels), for the purpose of evaluating the improvement of the health status of Medicare beneficiaries with diabetes mellitus, with a view to recommending coverage modifications. (Sec. 4107) Extends the Influenza and Pneumococcal Vaccination Campaign carried out by the Health Care Financing Administration (HCFA) in conjunction with the Centers for Disease Control and Prevention and the National Coalition for Adult Immunization. Authorizes appropriations. (Sec. 4108) Directs the Secretary to request the National Academy of Sciences in conjunction with the United States Preventive Services Task Force to and report to the Congress on the expansion or modification of preventive benefits provided to Medicare beneficiaries. Provides funding. Subtitle C: Rural Initiatives - Directs the Secretary to provide for a four-year demonstration project to use eligible health care provider telemedicine networks to apply high-capacity computing and advanced networks to improve primary care and prevent health care complications to Medicare beneficiaries with diabetes mellitus residing in medically underserved rural or inner-city areas. Provides funding. Subtitle D: Anti-Fraud and Abuse Provisions - Revises requirements for mandatory exclusion of certain individuals and entities from participating in Medicare and State health programs. Mandates an ten-year exclusion of any individual for a second health care related conviction, and permanent exclusion for a third health care related conviction. (Sec. 4302) Authorizes the Secretary to refuse to enter into Medicare agreements with individuals or entities convicted of felonies for offenses determined inconsistent with the best interests of program beneficiaries. (Sec. 4303) Requires the annual explanation of Medicare benefits provided to Medicare beneficiaries to include a toll-free telephone number to report Medicare waste, fraud, and abuse. (Sec. 4304) Makes Medicare carriers and fiscal intermediaries liable for reimbursing the Secretary for amounts paid to excluded providers. Makes State agencies liable for reimbursing the Secretary for amounts paid to excluded providers under the Medicaid program. (Sec. 4305) Authorizes the Secretary to exclude from the Medicare program any entity with respect to which a sanctioned person with an ownership or control interest in it transfers such interest in anticipation of (or following) a conviction, assessment, or exclusion against the person, to an immediate family member or member of the household who continues to maintain such an interest. (Sec. 4306) Provides for the imposition of civil monetary penalties for any person who arranges or contracts with an individual or entity that the person knows or should know is excluded from participation in a Federal health care program. (Sec. 4307) Outlines various specified requirements regarding disclosure of information, surety bonds, and advisory opinions regarding certain physician self-referral provisions. Includes surety bond requirements for home health agencies, and provides for the application of disclosure and surety bond requirements to ambulance services and certain clinics. Applies surety bond requirements to comprehensive outpatient rehabilitation facilities (CORF's) and to rehabilitation agencies. (Sec. 4308) Requires any participating entity to disclose to the Secretary its own employer identification numbers and social security account numbers, as well as those of persons with ownership or control interests and subcontractors in which the entity has a five percent or greater interest. Directs the Secretary to report to the Congress on the steps taken to assure the confidentiality of such social security account numbers. (Sec. 4309) Amends SSA title XVIII to direct the Secretary to issue written, binding advisory opinions concerning whether a referral relating to designated health services (other than clinical laboratory services) is prohibited. (Sec. 4310) Provides for: (1) notification of the availability of home health agencies as part of the discharge planning process; and (2) maintenance and disclosure of certain information on post-hospital home health agencies. Amends SSA title XI to provide for public disclosure of certain information on hospital financial interest and referral patterns. Subtitle E: Prospective Payment Systems - Chapter 2 (sic): Payment Under Part B - Eliminates formula-driven overpayments for certain outpatient hospital services. (Sec. 4412) Extends the current reductions in payments for capital-related and other costs of hospital outpatient services. (Sec. 4413) Directs the Secretary to establish a prospective payment system (PPS) for hospital outpatient department services. (Sec. 4421) Establishes payment rates for outpatient therapy services, with certain co-payments imposed for services furnished after 1998. (Sec. 4422) Provides for: (1) payment of CORF services based on fee schedule amounts; and (2) certain interim reductions in payments for ambulance services. Directs the Secretary to establish a prospective fee schedule for payment of such services. (Sec. 4431) Provides that in promulgating regulations to carry out certain provisions with respect to the coverage of ambulance service, the Secretary may include coverage of advanced life support services provided by a paramedic intercept service provider (ALS intercept services) in a rural area if specified conditions are met. (Sec. 4432) Sets out the framework for demonstration projects for coverage of ambulance services under Medicare through contracts with counties or parishes. Chapter 3: Payment Under Parts A and B - Directs the Secretary to establish a PPS for home health services. Subtitle G (sic): Provisions Relating to Part B Only - Chapter 1: Physicians' Services - Revises requirements for the payment of physicians' services, with changes: (1) establishing a single conversion factor for 1998; (2) adding new update provisions; (3) replacing the volume performance standard with sustainable growth rate; (4) adding payment rules for anesthesia services; and (5) phasing-in implementation of resource-based physician practice expense relative value units. (Sec. 4606) Directs the Secretary, for 1999 and 2001, to determine for each hospital: (1) the hospital-specific per discharge relative value according to prescribed guidelines (with a special rule for teaching hospitals); and (2) whether the hospital-specific relative value is projected to be excessive. Requires the Secretary to notify the medical executive committee of each hospital identified as having an excessive hospital-specific relative value of the determinations made with respect to the medical staff. (Sec. 4607) Provides that no x-ray is required for chiropractic services. Directs the Secretary to develop and implement utilization guidelines relating to the coverage of chiropractic services under Medicare part B in cases in which a subluxation has not been demonstrated by x-ray to exist. (Sec. 4608) Provides that effective for electrocardiogram tests performed during 1998, the Secretary shall restore separate payment under Medicare part B for the transportation of electrocardiogram equipment (HCPCS code R0076) based upon the status code and relative value units established for such service as of December 31, 1996. Requires the Comptroller General to report to the Congress on the appropriateness of continuing such payment. Chapter 2: Other Payment Provisions - Provides for a reduction in DME payment amounts and for a payment freeze for parenteral and enteral nutrients, supplies, and equipment. Revises payment rates for oxygen and oxygen equipment, clinical diagnostic laboratory tests, ambulatory surgical services, and drugs and biologicals. (Sec. 4614) Directs the Secretary to divide the United States into up to five regions, and designate a single carrier for each region, for the payment of Medicare part B claims for clinical diagnostic laboratory tests. Requires the Secretary to adopt uniform policies for clinical diagnostic laboratory tests. (Sec. 4617) Provides for Medicare coverage of oral drugs prescribed for use as an acute anti-emetic used as part of an anticancer chemotherapeutic regimen under certain conditions. Sets forth special rules for the payment of such drugs. (Sec. 4618) Revises certain requirements with regard to rural health clinic services, including per-visit payment limits for provider-based clinics, assurance of quality services, and certain staffing and shortage area requirements. (Sec. 4619) Provides for increased Medicare reimbursement for nurse practitioners, clinical nurse specialists, and physician assistants. Repeals certain restrictions on settings applicable to them. (Sec. 4621) Directs the Secretary to: (1) audit a sample of cost reports of renal dialysis providers for 1995 and for each third year thereafter; and (2) develop and implement a method to measure and report quality of renal dialysis services provider under Medicare in order to reduce payments for inappropriate or low quality care. (Sec. 4622) Provides for payment for cochlear implants as customized DME. Chapter 3: Part B Premium - Revises the formula for the monthly Medicare part B premium rate the Secretary promulgates each September for the following calendar year. Requires such rate to equal 50 percent of the monthly actuarial rate for enrollees age 65 and over. Subtitle H: Provisions Relating to Parts A and B - Chapter 1: Provisions Relating to Medicare Secondary Payer - Revises requirements for Medicare as secondary payer. Permits recovery against third party administrators of primary plans. Extends the claims filing period for employer group health plans. Limits beneficiary liability for items and services for which Medicare benefits are incorrectly paid. Chapter 2: Home Health Services - Prohibits the Secretary, in establishing payment limits for cost reporting periods beginning after September 30, 1997, from taking into account any changes in the home health market basket with respect to cost reporting periods beginning on or after July 1, 1994, and before July 1, 1996. (Sec. 4712) Revises requirements for interim payments for home health services. Directs the Secretary to: (1) expand research on a PPS for home health agencies under the Medicare program that ties prospective payments to a unit of service; and (2) study and report to the Congress on the criteria that should be applied in determining whether an individual is homebound for purposes of qualifying for Medicare home health services. (Sec. 4715) Bases the payment for home health services on the location where the service is furnished. (Sec. 4716) Provides for the denial of home health claims based on home health services the frequency and duration of which are in excess of normative guidelines established by the Secretary. (Sec. 4717) Provides that no home health benefits are based solely on drawing blood. (Sec. 4718) Makes Medicare part B the primary payer for certain home health services for an individual entitled to benefits under Medicare part A. Provides for Medicare coverage of post-hospital home health services. Revises requirements for Medicare part B payments with respect to home health services. Provides for the phase-in of additional part B costs in determination of Medicare part B monthly premiums. Directs the Secretary to: (1) report to specified congressional committees on the impact on home health utilization and admissions to hospitals and skilled nursing facilities of Medicare coverage of post- hospital home health services; and (2) further reexamine and report to such committees on this impact one year after the full implementation of the Medicare PPS for home health services. Chapter 3: Baby Boom Generation Medicare Commission - Establishes the Bipartisan Commission on the Effect of the Baby Boom Generation on the Medicare Program to: (1) examine the financial impact on the Medicare program of the significant increase in the number of Medicare-eligible individuals which will occur beginning approximately during 2010 and lasting for approximately 25 years; and (2) make specific recommendations to the Congress respecting a comprehensive approach to preserve the Medicare program for the period during which such individuals are eligible for Medicare. (Sec. 4721) Directs the Commission to report to the Congress its findings and recommendations regarding how to protect and preserve the Medicare program in a financially solvent manner until 2030 (or, if later, throughout the period of projected solvency of the Federal Old- Age and Survivors Insurance Trust Fund). Requires the report to include detailed recommendations for appropriate legislative initiatives on how to accomplish this objective. Authorizes appropriations. Chapter 4: Provisions Relating to Direct Graduate Medical Education - Sets out provisions relating to direct graduate medical education, including: (1) placing a limitation on the number of residents for cost reporting periods beginning after FY 1998; (2) phasing-in a limitation on hospital overhead and supervisory physician component of direct medical education costs; (3) permitting payment to non-hospital providers; and (4) providing incentive payments under plans for voluntary reduction in the number of residents. (Sec. 4735) Directs the Secretary to establish a demonstration project under which the Secretary shall make payments to specified qualifying consortia instead of teaching hospitals. (Sec. 4736) Requires the Medicare Payment Advisory Commission to examine and develop recommendations for the Congress on whether and to what extent Medicare payment policies and other Federal policies regarding teaching hospitals and graduate medical education should be reformed. (Sec. 4737) Provides a special Medicare reimbursement rule for certain combined residency programs. Chapter 5: Other Provisions - Amends SSA title XVIII to direct the Secretary to use a competitive process to contract with specific hospitals or other entities meeting certain quality standards (centers for excellence) for furnishing services related to surgical procedures as well as other services (unrelated to surgical procedures) to hospital inpatients. (Sec. 4742) Establishes a Medicare part B and Medigap special enrollment period for certain military retirees and dependents during which they may enroll without being subject to a Medicare part B late enrollment penalty. (Sec. 4743) Directs the Secretary to establish and operate a two- year demonstration project in two geographic regions under which the Medicare payment for a selected item or service furnished in the region shall be equal to the price determined pursuant to a certain competitive bidding process meeting specified requirements. Subtitle I: Medical Liability Reform - Chapter 1: General Provisions - Sets forth definitions, limitations, preemption mandates, and specified exclusions relating to health care liability actions brought in any State or Federal court. Chapter 2: Uniform Standards for Health Care Liability Actions - Establishes certain uniform standards for such health care liability actions that include: (1) a general statute of limitations of two years after the date on which the claimant discovered or should have discovered the harm that is the subject of the action; (2) a $250,000 limitation on noneconomic damages; and (3) standards for the awarding of punitive damages (clear and convincing evidence of conscious, flagrant indifference to the rights and safety of others). (Sec. 4813) Declares that any alternative dispute resolution system (ADR) used to resolve a health care liability action or claim shall contain provisions relating to such statute of limitations, non- economic damages, punitive damages, and other specified matters which are identical to the relevant provisions of this subtitle. Title V: Committee on Education and the Workforce - Subtitle A: TANF Block Grant - Amends part A (Temporary Assistance for Needy Families) (TANF) of SSA title IV to establish a program of welfare-to-work grants to States. (Sec. 5001) Sets forth requirements relating to State entitlement to non-competitive formula grants under such program and State distribution of such funds among local governments. Provides for competitive grants, based on the likelihood of successful long-term placement of individuals into the work force, for State-approved projects proposed by private industry councils or local governments. Prohibits private industry councils from directly providing services using such grant funds. Provides for such grants to territories and to Indian tribes. Directs the Secretary of Health and Human Services (HHS) to develop a plan to evaluate the use of such grants. (Sec. 5002) Sets forth requirements for: (1) nondisplacement of other workers by participants in work activities under this program; (2) applicable health and safety standards; and (3) grievance procedures with respect to alleged violations of such nondisplacement and health and safety requirements. (Sec. 5003) Exempts teen parents from the limitation on the number of persons who may be treated as engaged in work by reason of participation in a vocational education program. (Sec. 5004) Requires that participants in State welfare-to-work programs receive compensation at the same rates (in accordance with applicable law), including periodic increases, as trainees or employees who are similarly situated in similar occupations by the same employer and who have similar training, experience, and skills. Limits the number of hours per month that an assistance recipient may be required to be assigned to on-the-job-training, and to a work experience or community service position with a public agency or nonprofit organization. (Sec. 5005) Requires reduction of a State's welfare-to-work grant if a State fails to reduce assistance for recipients refusing work without good cause. Subtitle B: Higher Education Programs - Amends the Higher Education Act of 1965 (HEA) with respect to title IV student assistance programs. (Sec. 5101) Directs the Secretary of Education to recall for deposit in the Treasury a specified amount of the reserve funds of State and nonprofit private loan insurance programs held by guaranty agencies on September 1, 2002. Denies the Secretary any authority to direct a guaranty agency to return reserve funds before such date. Requires each guaranty agency, between FY 1998 and 2002, to transfer a certain portion of its required share of the projected recall amount into restricted accounts for investment in U.S. obligations or other similarly low-risk securities. (Sec. 5102) Repeals the requirement that the Secretary pay direct loan origination fees to institutions of higher education. (Sec. 5103) Sets funding levels through FY 2002 for mandatory administrative expenses for the student financial aid programs. Reduces the previously authorized level of appropriations for FY 1998 ($750 million), while authorizing increasing amounts for subsequent fiscal years until the level reaches $750 million for FY 2002. Prescribes a formula for the calculation of administrative cost allowances payable to guaranty agencies. (Sec. 5104) Revises requirements for the Secretary's equitable share of collections to: (1) include collections of payments made on behalf of a borrower, such as payments made to discharge loans to obtain a consolidation loan; and (2) specify the share on consolidated defaulted loans. (Sec. 5105) Extends the HEA title IV student assistance program through FY 2002. Subtitle C: Repeal of Smith-Hughes Vocational Education Act - Repeals the Smith-Hughes Vocational Education Act. Subtitle D: Expansion of Portability and Health Insurance Coverage - Expansion of Portability and Health Insurance Coverage Act of 1997 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to establish rules governing association health plans, including requirements for: (1) certification; (2) sponsors and boards of trustees, and treatment of franchised networks and collectively bargained plans; (3) participation and coverage of employers and individuals, and of previously uninsured employees; (4) plan documents, contribution rates, and benefit options; (5) maintenance of reserves, excess-stop loss insurance, and solvency indemnification for plans providing health benefits in addition to health insurance coverage; (6) application and related matters, and notice for voluntary termination; (7) corrective actions and mandatory termination; and (8) special rules for church plans. (Sec. 5303) Revises requirements for the treatment of: (1) single employer arrangements; and (2) certain collectively bargained arrangements. (Sec. 5305) Adds requirements relating to association health plans, with respect to: (1) enforcement; and (2) cooperation between Federal and State authorities, and State responsibilities. Title VI: Committee on Government Reform and Oversight - Subtitle A: Postal Service - Repeals provisions authorizing transitional appropriations to the Postal Service. Provides that liabilities of the former Post Office Department to the Employees' Compensation Fund for which appropriations were authorized under such provisions shall remain liabilities payable by the Postal Service. Prohibits payments from being made to the Postal Service Fund pursuant to such provisions for FY 1998. Requires the amount of any such payments that have been made for FY 1998 to be paid from such Fund into the Treasury as miscellaneous receipts before October 1, 1998. Subtitle B: Civil Service - Specifies increases in certain contributions to the Civil Service Retirement System and the Federal Employees Retirement System. (Sec. 6103) Modifies the formula under which the Government contribution for health benefits for a Federal employee or annuitant enrolled in the Federal Employees Health Benefits Program (FEHB) is determined. Title VII: Committee on Transportation and Infrastructure - Extends through FY 2002 the current higher vessel tonnage duties imposed upon foreign vessels entering into U.S. ports. (Sec. 7002) Directs the Administrator of General Services, no earlier than FY 2002, to: (1) sell all U.S. rights and interest to the land and related improvements at Governors Island, New York (granting the right of first refusal to the State of New York and the City of New York); and (2) sell the air rights (currently owned by Amtrak) to the land adjacent to Union Station in Washington, D.C. Directs Amtrak to convey such air rights to the Administrator, for subsequent resale, as a condition of future Federal financial assistance. Title VIII: Committee on Veterans' Affairs - Veterans Reconciliation Act of 1997 - Subtitle A: Extension of Temporary Authorities - Extends through FY 2002 the authority to require certain veterans to make copayments for the receipt of Department of Veterans Affairs health and medical care benefits. Extends through FY 2002: (1) the requirement that veterans pay $2 for each 30-day supply of medication furnished through the Department for the treatment of a non-service-connected disability or condition; and (2) the right of the United States to recover from a veteran the cost of Department care and services provided for certain non-service-connected disabilities. (Sec. 8013) Establishes in the Treasury the Department of Veterans Affairs Medical Care Collections Fund for receipt of amounts recovered or collected by the Department for the provision of certain reimbursable health care and services provided to veterans and their spouses and dependents. Specifies authorized Fund uses. Requires the Secretary to make certain certifications to the Secretary of the Treasury if amounts recovered in the Fund during FY 1998 through 2000 will be more than $25,000 less than the amount contained in the latest congressional baseline estimate for recovery in that fiscal year. Directs the Secretary to submit quarterly reports to the veterans' committees on the operation of such recovery provisions for such fiscal years and the first quarter of FY 2001. Terminates at the end of FY 1997 the Department of Veterans Affairs Medical-Care Cost Recovery Fund. Directs the Secretary to report to the veterans' committees on the implementation of this section. Extends through FY 2002: (1) the authority of the Secretary to obtain information under the Internal Revenue Code for veterans' income verification purposes; (2) a $90 monthly pension limitation for a Medicaid-covered veteran having neither spouse nor child and being furnished domiciliary or nursing home care by the Department; (3) the authority of the Secretary to charge a home loan fee under the veterans' home loan guaranty program; (4) the default procedures applicable to home liquidation sales under the program; and (5) the authority of the Secretary to issue and guarantee the principal and interest on certificates or other securities representing an interest in a pool of mortgage loans made to veterans and guaranteed by the Secretary. Increases the home loan fee rate charged for the purchase from the Department of repossessed homes (homes the loans for which were defaulted by veterans under the home loan guaranty program). Subtitle B: Other Matters - Provides for the rounding down to the next lower dollar of cost-of-living adjustments in veterans' disability compensation and dependency and indemnity compensation rates for FY 1998 through 2002. Allows such adjustments to be no more than the percentage adjustment to social security increases for such year. (Sec. 8022) Revises the notification procedures under which the Secretary may waive all or part of the indebtedness owed by a veteran on account of any loan made to, or assumed or guaranteed by, the Department. Title IX: Committee on Ways and Means--NonMedicare - Subtitle A: TANF Block Grant - Amends part A (Temporary Assistance for Needy Families) (TANF) of SSA title IV to establish a program of welfare-to-work grants to States. (Sec. 9001) Sets forth requirements relating to State entitlement to non-competitive grants under such program and State distribution of such funds among local governments. Provides for competitive grants, based on program effectiveness and other factors, for State-approved projects proposed by private industry councils and local governments. Requires the targeting of at least 65 percent of available funds for such grants to cities with the greatest number of persons with income below the poverty line. Prohibits private industry councils from directly providing services using such grant funds. Sets forth requirements for: (1) nondisplacement of other workers by participants in work activities under this program; (2) applicable health and safety standards; and (3) grievance procedures with respect to alleged violations of such nondisplacement and health and safety requirements. Provides for such grants to outlying areas and to Indian tribes. Directs the Secretary of Health and Human Services (HHS) to: (1) develop a plan to evaluate the use of such grants; and (2) submit interim and final reports to the Congress. (Sec. 9002) Limits to not more than ten percent the portion of TANF block grant funds which a State may use to carry out State programs under SSA title XX block grants to State for social services. (Sec. 9003) Exempts teen parents from the limitation on the number of persons who may be treated as engaged in work by reason of participation in a vocational education program. Increases such limitation from 20 percent to 30 percent of the number of individuals in all families who may be so treated. (Sec. 9004) Limits the number of hours per month that a recipient of assistance may be required to be assigned to a work experience, on- the-job training, or community service position with a public agency or nonprofit organization. Applies Federal and State health and safety standards to the working conditions of participants. Requires the provision of workers' compensation to participants on the same basis as it is provided to other individuals in the State in similar employment. (Sec. 9005) Requires reduction of a State's welfare-to-work grant if the State fails to reduce assistance to recipients refusing work without good cause. Subtitle B: Supplemental Security Income - Amends the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRAWORA) to extend by six months the deadline for certain childhood disability redeterminations under SSA title XVI (Supplemental Security Income) (SSI). (Sec. 9102) Repeals maintenance of effort requirements applicable to optional State programs for supplementation of SSI benefits. (Sec. 9103) Prescribes the schedule of administrative fees the Commissioner of Social Security shall assess each State from FY 1997 through 2003 and after for making optional and mandatory State SSI payments to individuals. Revises requirements for deposit of such fees, directing that a portion be credited to a special fund for FY 1998 and subsequent fiscal years for use in defraying expenses. Authorizes appropriations. Subtitle C: Child Support Enforcement - Amends SSA title III (Unemployment Insurance) with respect to the authority to permit certain redisclosures of wage and claim information for purposes related to the child support enforcement program under SSA title IV part D (Child Support and Establishment of Paternity). Subtitle D: Restricting Welfare and Public Benefits for Aliens - Amends the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to extend the refugee and asylee eligibility period for Supplemental Security Income (SSI) and Medicaid. Provides a five-year food stamp eligibility period for such aliens. (Sec. 9302) Makes aliens eligible for SSI benefits who were receiving such benefits as of the date of enactment of such Act. Deems Cuban and Haitian entrants and Amerasian immigrants to be "qualified aliens." (Sec. 9303) Provides SSI eligibility for permanent resident aliens who are members of an Indian tribe. (Sec. 9304) Authorizes States to require applicants for State or local benefits to provide eligibility verification. (Sec. 9305) States that an alien who is ineligible for food stamps shall not be eligible for such program based upon SSI eligibility. Authorizes Medicaid eligibility based upon SSI eligibility. Subtitle E: Unemployment Compensation - Declares that no State law definition of a base period shall be considered as meeting the SSA title III (Unemployment Compensation Administration) requirement for a method of administration reasonably calculated to insure full payment of unemployment compensation when due. (Sec. 9402) Amends SSA title IX (Employment Security) to increase the Federal Unemployment Account ceiling. (Sec. 9403) Provides for a special distribution to States of year- end excesses from the Unemployment Trust Fund. (Sec. 9404) Restricts interest-free advances to State accounts in the Unemployment Trust Fund to States which meet or exceed funding goals. (Sec. 9405) Revises the Internal Revenue Code to exempt from the Federal unemployment tax any election officials or election workers whose total annual remuneration for their services is under $1,000. (Sec. 9406) Excludes any service performed by a prison inmate from the definition of employment for unemployment compensation purposes. (Sec. 9407) Exempts from the Federal unemployment tax any services performed for certain income tax-exempt elementary or secondary schools which are operated primarily for religious purposes. (Sec. 9408) Amends SSA title III (Unemployment Compensation Administration) to authorize additional appropriations out of the employment security administration account to carry out State program integrity activities for unemployment compensation, including initial claims review, eligibility review, benefit payments control, and employer liability auditing activities. Subtitle F: Increase in Public Debt Limit - Amends Federal law to provide for an increase in the public debt limit to $5.95 trillion. Title X: Committee on Ways and Means - Medicare - Subtitle A: MedicarePlus Program - Chapter 1: MedicarePlus Program - (This title sets forth provisions generally analogous to those set forth above under title IV of this Act.) Amends title XVIII (Medicare) of the Social Security Act (SSA) to establish a MedicarePlus program under which each MedicarePlus eligible individual (one entitled to benefits under Medicare part A (Hospital Insurance) and enrolled under Medicare part B (Supplementary Medical Insurance)) is entitled to elect, in accordance with certain procedures, to receive Medicare benefits either through the Medicare fee-for-service program or through a MedicarePlus plan. (Sec. 10001) Outlines the types of MedicarePlus plans that may be available, including: (1) coordinated care plans; (2) plans offered by provider-sponsored organizations; and (3) a combination of MSA (MedicarePlus savings account) plan and contributions to MedicarePlus MSA. Sets forth various special rules regarding, among other things, residence, individuals with end-stage renal disease, and individuals covered under the Federal Employees Health Benefits Program or eligible for veterans or military health benefits. Directs the Secretary of Health and Human Services (HHS) to: (1) provide for broad dissemination of coverage option and comparative information to Medicare beneficiaries and prospective Medicare beneficiaries; and (2) maintain a toll-free number for inquiries about MedicarePlus options and program operation, as well as an Internet site through which individuals may obtain such information electronically. Requires a MedicarePlus organization to generally accept without restrictions individuals eligible to make an election at any time during which such elections are accepted. Requires the approval of MedicarePlus marketing material and application forms before they are distributed. Outlines benefits and beneficiary protections. Requires each MedicarePlus plan (except MSA plans) to provide those items and services for which benefits are available under Medicare parts A and B and specified additional benefits, as well as, at its option, certain supplemental benefits, subject to the Secretary's approval. Prohibits a MedicarePlus organization from denying, limiting, or conditioning coverage or benefits based on any described health status-related factor. Prescribes plan disclosure requirements and an ongoing quality assurance program. Outlines a mechanism for grievances and appeals. Provides for the treatment of services furnished by providers that do not have a contract establishing payment amounts for services furnished to an individual enrolled with a MedicarePlus organization (other than under an MSA plan). Requires each MedicarePlus organization to provide the Secretary with information on the extent to which it provides inpatient and outpatient hospital benefits through the use of disproportionate share (DSH) and teaching hospitals. Directs the Secretary to: (1) make monthly, advance payments with respect to an individual's coverage to MedicarePlus organizations according to a specified formula; (2) establish separate payment rules for individuals with end-stage renal disease; and (3) develop and submit to the Congress a report on a method of risk adjustment of payment rates that accounts for variations in per capita costs based on health status. Sets forth special rules for individuals electing MSA plans. Requires such an individual to establish a MedicarePlus MSA into which the Secretary shall make monthly deposits out of the Medicare trust funds in accordance with prescribed guidelines. Sets forth special rules for certain inpatient hospital stays. Details the rules for the submission and charging of premiums by each MedicarePlus organization. Sets limitations on enrollee cost- sharing for basic, additional, and supplemental benefits, except for MSA plans. Requires the Secretary to audit each year the financial records of at least one-third of the MedicarePlus organizations offering MedicarePlus plans. Prohibits a State from imposing a premium tax or similar tax with respect to premiums on MedicarePlus plans or the offering of such plans. Sets forth organizational and financial requirements for MedicarePlus organizations and provider-sponsored organizations. Directs the Secretary to establish solvency and capital adequacy standards for provider-sponsored organizations, and other standards for MedicarePlus organizations and plans. Prescribes requirements, including minimum enrollment requirements, for contracts between the Secretary and MedicarePlus organizations. Provides for: (1) intermediate sanctions and civil monetary penalties to enforce contract provisions; and (2) procedures for termination of contracts. Directs the Secretary to: (1) study and report to the Congress on the feasibility and impact of removing a certain limitation added by this Act on the eligibility of most individuals medically determined to have end-stage renal disease to enroll in MedicarePlus plans; and (2) report to the Congress on graduate medical education programs operated by MedicarePlus organizations and the extent to which such organizations are providing for payments to DSH and teaching hospitals. (Sec. 10002) Details transitional rules for the current Medicare health maintenance organization (HMO) program, as well as specified conforming changes in the Medicare supplemental health insurance policy (Medigap) program. (Sec. 10006) Amends the Internal Revenue Code to outline special rules for MedicarePlus MSA's. Excludes from gross income any payment by the Secretary to an individual's MedicarePlus MSA. Excludes from qualified deductible medical expenses any amounts paid for the medical care of any individual but the account holder. Prescribes a penalty for distributions from the MedicarePlus MSA not used for qualified medical expenses if the minimum balance is not maintained, with certain exceptions if the account holder becomes disabled or dies. Chapter 2: Integrated Long-Term Care Programs - Amends SSA title XVIII to provide for programs of all-inclusive care for the elderly (PACE programs) for individuals age 55 or older who require the level of care required under the State Medicaid plan for coverage of nursing facility services. Specifies benefit and payment requirements. Limits PACE provider eligibility to public and private non-profit entities; but requires the Secretary to waive such limitations to demonstrate the operation of a PACE program by a private, for-profit entity. (Sec. 10012) Amends SSA title XIX (Medicaid) to provide for the establishment of State PACE programs as a State Medicaid option. (Sec. 10014) Directs the Secretary to study and report to the Congress on the quality and cost of providing PACE program services under Medicare and Medicaid, specifically comparing the costs, quality, and access to services by private, for-profit entities under the demonstration projects with the costs, quality, and access to services of other PACE providers. (Sec. 10015) Amends the: (1) Omnibus Budget Reconciliation Act of 1987 to extend the authorities for the social health maintenance organization (SHMO) demonstration project; and (2) Omnibus Budget Reconciliation Act of 1993 to increase the cap on the number of individuals who may participate in a SHMO demonstration. Directs the Secretary to submit to the Congress a plan for the integration of SHMO health plans and similar plans as an option under the MedicarePlus program. (Sec. 10018) Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to authorize the Secretary to extend the municipal health service demonstration projects but only with respect to individuals enrolled with such projects before January 1, 1998. Requires the Secretary to work with each such demonstration project to develop a plan (to be submitted to certain congressional committees) for the orderly transition of demonstration projects and project enrollees to a non-demonstration project health care delivery system. Provides that a demonstration project which does not develop and submit such a transition plan by a certain deadline shall be discontinued as of December 31, 1998. (Sec. 10019) Extends for an additional two years certain Medicare community nursing organization demonstration projects under the Omnibus Budget Reconciliation Act of 1987. Chapter 3: Medicare Payment Advisory Commission - Amends SSA title XVIII to establish the Medicare Payment Advisory Commission to replace the Prospective Payment Assessment Commission and the Physician Payment Review Commission, hereby abolished. Requires the new Commission to review and make recommendations to the Congress about payment policies under Medicare (including certain specific payment-related topics). Authorizes appropriations. Chapter 4: Medigap Protections - Amends SSA title XVIII with respect to the issuer of a Medicare supplemental (Medigap) policy in the case of certain individuals terminated by an employee welfare benefit plan providing supplementary health benefits who seek to enroll under a Medigap policy not later than 63 days after termination or disenrollment. Prohibits the Medigap issuer from: (1) denying or conditioning the issuance or effectiveness of such a policy; (2) discriminating in the pricing of such policy because of health status, claims experience, receipt of health care, or medical condition; or (3) imposing an exclusion of benefits based on a pre-existing condition. (Sec. 10031) Specifies limitations on the imposition of preexisting condition exclusions during the initial open enrollment period in the case of a Medicare supplemental policy issued to an individual who is 65 years of age or older with a certain minimum period of creditable coverage. (Sec. 10032) Directs the Secretary to implement a project to demonstrate the application of, and the consequences of applying, a market-oriented pricing system for the provision of a full range of Medicare benefits in a geographic area. Requires the Secretary to appoint: (1) a national advisory committee to make recommendations concerning the appropriate research design for the project and, taking such recommendations into account, designate the areas in which the project will operate; and (2) an area advisory committee to advise the Secretary on actual project implementation in the area. Directs the Secretary to monitor and report periodically to the Congress on the impact of such projects on the price and quality of, and access to, Medicare covered services, and other relevant factors. Chapter 5: Tax Treatment of Hospitals Participating in Provider Sponsored Organizations - Amends the Internal Revenue Code to provide that an organization shall not fail to be treated as a tax-exempt charitable organization solely because a hospital which it owns and operates also participates in a provider-sponsored organization, whether or not the provider-sponsored organization is exempt from tax. Provides that any person with a material financial interest in such a provider-sponsored organization shall be treated as a private shareholder or individual with respect to the hospital. Subtitle B: Prevention Initiatives - Outlines various specified new preventive health measures covered under Medicare, namely coverage for: (1) annual screening mammography for women over age 39, while providing for the waiver of the deductible for screening mammography; (2) screening pelvic exams, providing for their payment under the physician fee schedule; (3) prostate cancer screening tests, providing for payment of the prostate-specific antigen (PSA) blood test under the clinical diagnostic laboratory test fee schedules; (4) colorectal cancer screening tests, subject to prescribed frequency and payment limits, which will include a screening barium enema if found by the Secretary to be an appropriate alternative to certain other tests; (5) diabetes outpatient self-management training services, including blood-testing strips (with a ten percent payment reduction after 1997) and glucose monitors as durable medical equipment (DME) for individuals with diabetes; and (4) bone mass measurements for qualified individuals for the purpose of identifying bone mass or detecting bone loss or determining bone quality. (Sec. 10102) Makes certain changes in existing benefits, such as increasing the frequency of coverage of screening pap smears for high risk women and waiving the deductible that applies to such exams. (Sec. 10105) Directs the Secretary to establish outcome measures, including glysolated hemoglobin (past 90-day average blood sugar levels), for the purpose of evaluating the improvement of the health status of Medicare beneficiaries with diabetes mellitus, with a view to recommending coverage modifications. (Sec. 10107) Extends the Influenza and Pneumococcal Vaccination Campaign carried out by the Health Care Financing Administration (HCFA) in conjunction with the Centers for Disease Control and Prevention and the National Coalition for Adult Immunization. Authorizes appropriations. (Sec. 10108) Directs the Secretary to request the National Academy of Sciences, in conjunction with the United States Preventive Services Task Force, to analyze and report to the Congress on the expansion or modification of preventive benefits provided to Medicare beneficiaries. Provides for funding for such analysis. Subtitle C: Rural Initiatives - Replaces the Essential Access Community Hospital (EACH) Program with an optional Medicare Rural Primary Care Hospital Program under which a State may designate one or more facilities as a rural primary care hospital in accordance with prescribed criteria while continuing payment to previously designated EACH's and rural primary care hospitals. Provides for payment under such new program on a reasonable cost basis. Lengthens the maximum period of permitted inpatient rural primary care hospital stay. (Sec. 10202) Amends SSA title XVIII to prohibit denial, on the basis of wage comparisons, of a rural referral center's request for reclassification. Provides that any hospital classified as a rural referral center for FY 1991 shall be classified as such for FY 1998 and each subsequent fiscal year. (Sec. 10203) Amends SSA title XVIII to permit hospital geographic reclassification for purposes of DSH payment adjustments. (Sec. 10204) Makes certain changes with regard to Medicare- dependent, small rural hospitals, including an extension of the current payment methodology. (Sec. 10205) Directs the Secretary of Health and Human Services to publish and use alternative guidelines under which specified disproportionately large hospitals qualify for geographic reclassification for a fiscal year beginning with fiscal year 1998. (Sec. 10206) Sets the floor on the area wage index applicable to hospitals not located in a rural area for discharges occurring on or after October 1, 1997, for purposes of adjusting DRG prospective payment rates for different area wage levels. Directs the Secretary to adjust the area wage indices for certain hospitals to assure that aggregate payments in a fiscal year for the operating costs of inpatient hospital services are not greater or less than those which would have been made in the year if this requirement did not apply. (Sec. 10207) Directs the Secretary to provide for a four-year demonstration project to use eligible health care provider telemedicine networks to apply high-capacity computing and advanced networks to improve primary care and prevent health care complications to Medicare beneficiaries with diabetes mellitus who are residents of medically underserved rural or inner-city areas. Provides funding. Subtitle D: Anti-Fraud and Abuse Provisions - Revises requirements for mandatory exclusion of certain individuals and entities from participating in Medicare and State health programs. Mandates an ten-year exclusion of any individual for a second health care related conviction, and permanent exclusion for a third health care related conviction. (Sec. 10302) Authorizes the Secretary to refuse to enter into Medicare agreements with individuals or entities convicted of felonies for offenses determined inconsistent with the best interests of program beneficiaries. (Sec. 10303) Requires the annual explanation of Medicare benefits provided to Medicare beneficiaries to include a toll-free telephone number to report Medicare waste, fraud, and abuse. (Sec. 10304) Makes Medicare carriers and fiscal intermediaries liable for reimbursing the Secretary for amounts paid to excluded providers. Makes State agencies liable for reimbursing the Secretary for amounts paid to excluded providers under the Medicaid program. (Sec. 10305) Authorizes the Secretary to exclude from the Medicare program any entity with respect to which a sanctioned person with an ownership or control interest in it transfers such interest in anticipation of (or following) a conviction, assessment, or exclusion against the person, to an immediate family member or member of the household who continues to maintain such an interest. (Sec. 10306) Provides for the imposition of civil monetary penalties for: (1) any person who arranges or contracts with an individual or entity that the person knows or should know is excluded from participation in a Federal health care program; and (2) any person that presents or causes to be presented to any State or Federal agency a claim for a medical or other item or service ordered or prescribed by an excluded person and the person furnishing such item or service knows or should have known of such exclusion. (Sec. 10307) Outlines various specified requirements regarding disclosure of information, surety bonds, and advisory opinions regarding certain physician self-referral provisions. Includes surety bond requirements for home health agencies, and provides for the application of disclosure and surety bond requirements to ambulance services and certain clinics. Applies surety bond requirements to comprehensive outpatient rehabilitation facilities (CORF's) and to rehabilitation agencies. (Sec. 10308) Requires any participating entity to disclose to the Secretary its own employer identification numbers and social security account numbers, as well as those of persons with ownership or control interests and subcontractors in which the entity has a five percent or greater interest. Directs the Secretary to report to the Congress on the steps taken to assure the confidentiality of such social security account numbers. (Sec. 10309) Amends SSA title XVIII to direct the Secretary to issue written, binding advisory opinions concerning whether a referral relating to designated health services (other than clinical laboratory services) is prohibited. Subtitle E: Prospective Payment Systems - Chapter 1: Payment Under Part A - Establishes a prospective payment system (PPS) under Medicare for skilled nursing facility (SNF) services and for inpatient rehabilitation hospital services. Provides for consolidated billing of covered SNF services. Requires payment to a SNF of claims for all Medicare part B SNF items and services, identified by code under a uniform coding system specified by the Secretary. Directs the Secretary to establish a thorough medical review process to examine the effects of this Act on the quality of covered SNF services furnished to Medicare beneficiaries. Chapter 2: Payment Under Part B - Eliminates formula-driven overpayments for certain outpatient hospital services. (Sec. 10412) Extends the current reductions in payments for capital-related and other costs of hospital outpatient services. (Sec. 10413) Directs the Secretary to establish a PPS for hospital outpatient department services. (Sec. 10421) Establishes payment rates for outpatient therapy services, with certain co-payments imposed for services furnished after 1998. (Sec. 10422) Provides for: (1) payment of CORF services based on fee schedule amounts; (2) certain interim reductions in payments for ambulance services; and (3) establishment of a prospective fee schedule by the Secretary for payment of such services. (Sec. 10431) Provides that in promulgating regulations to carry out certain provisions with respect to the coverage of ambulance service, the Secretary may include coverage of advanced life support services provided by a paramedic intercept service provider (ALS intercept services) in a rural area if specified conditions are met. (Sec. 10432) Sets out the framework for demonstration projects for coverage of ambulance services under Medicare through contracts with counties or parishes. Chapter 3: Payment Under Parts A and B - Directs the Secretary to establish a PPS for home health services. Eliminates periodic interim payments for home health agencies. Subtitle F: Provisions Relating to Part A - Chapter 1: Payment of PPS Hospitals - Revises requirements for PPS hospital payment updates and capital payments for PPS hospitals. (Sec. 10503) Amends SSA title XVIII to provide for a freeze in DSH payment adjustments for Medicare-dependent, small rural hospitals for FY 1998 and 1999. Directs the Secretary to propose to specified congressional committees a modification of the current qualifying criteria and payment methodology under which DSH's are paid. (Sec. 10504) Amends SSA title XVIII to modify requirements for the valuation of capital assets of a hospital or SNF after a change of ownership. Extends their applicability to the capital assets of service providers, instead of just hospitals or SNF's. (Sec. 10505) Revises requirements for payments to hospitals for inpatient hospital services to: (1) eliminate indirect medical education and DSH payments attributable to outlier payments; (2) provide for a reduction in adjustment for indirect medical education; (3) provide for the treatment of certain transfer cases; and (4) increase the base payment rate for Puerto Rico hospitals. Chapter 2: Payment of PPS Exempt Hospitals - Revises requirements for the payment of PPS exempt hospitals, including those for: (1) payment updates; (2) capital payments; (3) bonus and relief payments; (4) payment and target amount for new providers; (5) rebasing; and (6) treatment of certain long-term care hospitals. (Sec. 10518) Amends SSA title XVIII to eliminate any exemptions from the method for determining the amount of payment to a hospital where events beyond the hospital's control or extraordinary circumstances create a distortion in the increase in costs for a reporting period. Directs the Secretary to publish annually in the Federal Register a report on the total amount of payments to hospitals by reason of any exceptions or adjustments made to the method described above for cost reporting periods ending during the previous fiscal year. Chapter 3: Provisions Related to Hospice Services - Provides for a reduced payment update for hospice services for FY 1998 through 2002. Directs the Secretary to provide for the collection of hospice care program data with respect to the costs of care provided starting in FY 1999. Bases payment for home hospice care on the location where care is furnished. Revises the home hospice care benefit period. Provides for home hospice care coverage of any other items and services specified in a plan. Allows waiver of certain staffing requirements for hospice care programs in non-urbanized areas. Chapter 4: Modification of Part A Home Health Benefit - Provides for modification of the Medicare part A home health benefit for individuals enrolled under Medicare part B to include, for 1998 through 2002, home health services subject to a specified transition reduction and, afterwards, a new post-institutional home health services component for up to 100 visits during a home health spell of illness. Chapter 5: Other Payment Provisions - Requires reductions in Medicare payments for enrollee bad debt. (Sec. 10542) Repeals the termination date to make a permanent extension of the hemophilia passthrough. (Sec. 10543) Eliminates the Medicare part A premium for certain public retirees. Subtitle G: Provisions Relating to Part B Only - Chapter 1: Physicians' Services - Revises requirements for the payment of physicians' services, with changes: (1) establishing a single conversion factor for 1998; (2) adding new update provisions; (3) replacing the volume performance standard with sustainable growth rate; (4) adding payment rules for anesthesia services; and (5) phasing-in implementation of resource-based physician practice expense relative value units. (Sec. 10606) Directs the Secretary, for 1999 and 2001, to determine for each hospital: (1) the hospital-specific per discharge relative value according to prescribed guidelines (with a special rule for teaching hospitals); and (2) whether the hospital-specific relative value is projected to be excessive. Requires the Secretary to notify the medical executive committee of each hospital identified as having an excessive hospital-specific relative value of the determinations made with respect to the medical staff. (Sec. 10607) Provides that no x-ray is required for chiropractic services. (Sec. 10608) Provides that effective for electrocardiogram tests furnished during 1998, the Secretary shall restore separate payment under Medicare part B for the transportation of electrocardiogram equipment (HCPCS code R0076) based upon the status code and relative value units established for such service as of December 31, 1996. Directs the Secretary to determine, taking into account the study of coverage of portable electrocardiogram transportation conducted by the Comptroller General and other relevant information, whether coverage of portable electrocardiogram transportation should be provided under Medicare part B. Chapter 2: Other Payment Provisions - Provides for a reduction in DME payment amounts and for a payment freeze for parenteral and enteral nutrients, supplies, and equipment. Revises payment rates for oxygen and oxygen equipment, clinical diagnostic laboratory tests, ambulatory surgical services, and drugs and biologicals. (Sec. 10614) Directs the Secretary to divide the United States into up to five regions, and designate a single carrier for each region, for the payment of Medicare part B claims for clinical diagnostic laboratory tests. Requires the Secretary to adopt uniform policies for clinical diagnostic laboratory tests. (Sec. 10617) Provides for Medicare coverage of oral drugs prescribed for use as an acute anti-emetic used as part of an anticancer chemotherapeutic regimen under certain conditions. Sets forth special rules for the payment of such drugs. (Sec. 10618) Revises certain requirements with regard to rural health clinic services, including per-visit payment limits for provider-based clinics, assurance of quality services, and certain staffing and shortage area requirements. (Sec. 10619) Provides for increased Medicare reimbursement for nurse practitioners, clinical nurse specialists, and physician assistants. Repeals certain restrictions on settings applicable to them. (Sec. 10621) Directs the Secretary to: (1) audit a sample of cost reports of renal dialysis providers for 1995 and for each third year thereafter; and (2) develop and implement a method to measure and report quality of renal dialysis services provided under Medicare in order to reduce payments for inappropriate or low quality care. Chapter 3: Part B Premium - Revises the formula for the monthly Medicare part B premium rate the Secretary promulgates each September for the following calendar year. Requires such rate to equal 50 percent of the monthly actuarial rate for enrollees age 65 and over. Subtitle H: Provisions Relating to Parts A and B - Chapter 1: Provisions Relating to Medicare Secondary Payer - Revises requirements for Medicare as secondary payer. Permits recovery against third party administrators of primary plans. Extends the claims filing period for employer group health plans. Limits beneficiary liability for items and services for which Medicare benefits are incorrectly paid. Chapter 2: Home Health Services - Provides that, in establishing payment limits for cost reporting periods beginning after September 30, 1997, the Secretary shall not take into account any changes in the home health market basket with respect to cost reporting periods which began on or after July 1, 1994, and before July 1, 1996. (Sec. 10712) Revises requirements for interim payments for home health services. Directs the Secretary to expand research on a PPS for home health agencies under the Medicare program that ties prospective payments to a unit of service. (Sec. 10714) Directs the Secretary to study and report to the Congress on the criteria that should be applied in determining whether an individual is homebound for purposes of qualifying for Medicare home health services. (Sec. 10715) Bases the payment for home health services on the location where the service is furnished. (Sec. 10716) Provides for the denial of home health claims based on home health services the frequency and duration of which are in excess of normative guidelines established by the Secretary. (Sec. 10717) Provides that no home health benefits are based solely on drawing blood. Chapter 3: Baby Boom Generation Medicare Commission - Establishes the Bipartisan Commission on the Effect of the Baby Boom Generation on the Medicare Program to: (1) examine the financial impact on the Medicare program of the significant increase in the number of Medicare-eligible individuals which will occur beginning approximately during 2010 and lasting for approximately 25 years; and (2) make specific recommendations to the Congress respecting a comprehensive approach to preserve the Medicare program for the period during which such individuals are eligible for Medicare. Requires the Commission also to study the feasibility and desirability of establishing: (1) an independent commission on Medicare to make recommendations annually on how best to match the structure of the Medicare program to available funding for the program; (2) an expedited process for congressional consideration of such recommendations; and (3) a default mechanism to enforce congressional spending targets for the program if the Congress fails to approve such recommendations. Directs the Commission to report to the Congress its findings and recommendations regarding how to protect and preserve the Medicare program in a financially solvent manner until 2030 (or, if later, throughout the period of projected solvency of the Federal Old-Age and Survivors Insurance Trust Fund). Requires the report to include detailed recommendations for appropriate legislative initiatives on how to accomplish this objective. Authorizes appropriations. Chapter 4: Provisions Relating to Direct Graduate Medical Education - Sets out provisions relating to direct graduate medical education, including: (1) placing a limitation on the number of residents for cost reporting periods beginning after FY 1998; (2) phasing-in a limitation on hospital overhead and supervisory physician component of direct medical education costs; (3) permitting payment to non-hospital providers; and (4) providing incentive payments under plans for voluntary reduction in the number of residents. (Sec. 10735) Directs the Secretary to establish a demonstration project under which the Secretary shall make payments to specified qualifying consortia instead of teaching hospitals. (Sec. 10736) Requires the Medicare Payment Advisory Commission to examine and develop recommendations for the Congress on whether and to what extent Medicare payment policies and other Federal policies regarding teaching hospitals and graduate medical education should be reformed. (Sec. 10737) Provides a special Medicare reimbursement rule for certain combined residency programs. Chapter 5: Other Provisions - Amends SSA title XVIII to direct the Secretary to use a competitive process to contract with specific hospitals or other entities meeting certain quality standards (centers for excellence) for furnishing services related to surgical procedures as well as other services (unrelated to surgical procedures) to hospital inpatients. (Sec. 10742) Establishes a Medicare part B and Medigap special enrollment period for certain military retirees and dependents during which they may enroll without being subject to a Medicare part B late enrollment penalty. (Sec. 10743) Establishes a Medicare part B special late penalty- free enrollment period for certain disabled workers whose continuous enrollment under a group health plan is involuntarily terminated. (Sec. 10744) Requires that any advance directive is placed in a prominent part of an individual's current medical record. Subtitle I: Medical Liability Reform - Chapter 1: General Provisions - Sets forth definitions, limitations, preemption mandates, and specified exclusions relating to health care liability actions brought in any State or Federal court. Chapter 2: Uniform Standards for Health Care Liability Actions - Establishes certain uniform standards for such health care liability actions that include: (1) a general statute of limitations of two years after the date on which the claimant discovered or should have discovered the alleged injury that is the subject of the action; (2) a $250,000 limitation on noneconomic damages; and (3) standards for the awarding of punitive damages (clear and convincing evidence of specific intent to cause harm or conscious, flagrant indifference to the rights and safety of others). (Sec. 10813) Declares that any alternative dispute resolution system (ADR) used to resolve a health care liability action or claim shall contain provisions relating to such statute of limitations, non- economic damages, punitive damages, and other specified matters which are identical to the relevant provisions of this subtitle.
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 · 5 June 1997
Amends the Employee Retirement Income Security Act of 1974 and the Public Health Service Act to prohibit a group health plan (and a health insurer providing coverage under a group plan) from imposing an aggregate dollar lifetime limit less than specified amounts. Exempts plans offered to or maintained for employees of employers with fewer than 20 employees.
United States · United States Congress · 22 May 1997
TABLE OF CONTENTS: Title I: Levels and Amounts Title II: Budgetary Restraints and Rulemaking Title III: Sense of the House of Representatives Sets forth the congressional budget for the Government for FY 1998. Sets forth appropriate budgetary levels for FY 1999 through 2002. Title I: Levels and Amounts - Lists recommended budgetary levels and amounts, for FY 1998 through 2002, with respect to: (1) Federal revenues; (2) new budget authority; (3) budget outlays; (4) deficits; (5) public debt; (6) new direct loan obligations; and (7) new primary loan guarantee commitments. (Sec. 102) Sets forth for such fiscal years specified amounts of revenues and outlays of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund. (Sec. 103) Lists the appropriate levels of new budget authority, budget outlays, new direct loan obligations, and new primary loan guarantee commitments for each of specified major functional categories for FY 1998 through 2002. (Sec. 104) Establishes reconciliation procedures for the Senate. Sets forth a deadline for submission of specified Senate committee recommendations to the Senate Committee on the Budget. Requires that Committee to report to the Senate a reconciliation bill without any substantive revision of such recommendations. Sets forth deficit reduction amounts for FY 1998 through 2002 for the Senate committees on: (1) Banking, Housing, and Urban Affairs; (2) Commerce, Science, and Transportation; and (3) Governmental Affairs. Specifies outlay reductions, for FY 1998 through 2002, for the Senate committees on: (1) Energy and Natural Resources; (2) Finance; (3) Labor and Human Resources; and (4) Veterans' Affairs. Specifies increased outlays for the Committee on Agriculture, Nutrition, and Forestry. Establishes a ceiling on the increase to the statutory limit on the public debt required to be reported by the Senate Committee on Finance. Directs the Senate Committee on Finance to report a reconciliation bill proposing changes in laws necessary to reduce revenues by up to specified amounts in FY 2002 and for the period of FY 1998 through 2002. Sets forth requirements relating to: (1) treatment of congressional pay-as-you-go-requirements; and (2) deficit neutral adjustments and limited flexibility on adjustments. (Sec. 105) Sets forth deadlines for submission of specified House committee recommendations to the House Committee on the Budget, and for that Committee's report to the House of a reconciliation bill without any substantive revision of such recommendations, for the separate categories of entitlement reform and of tax relief and miscellaneous reforms. Specifies outlay limits, with respect to entitlement reform and to tax relief and miscellaneous reforms, for FY 1998 through 2002, for the House committees on: (1) Agriculture; (2) Banking and Financial Services; (3) Commerce; (4) Education and the Workforce; (5) Government Reform and Oversight; (6) Transportation and Infrastructure; (7) Veterans' Affairs; and (8) Ways and Means. Establishes deficit reduction amounts for the House Committee on Government Reform and Oversight for FY 1998 through 2002 with respect to the two reform categories. Lists amounts of revenue increases and increases in the statutory limit on the public debt to be reported by the House Ways and Means Committee. Sets forth budgetary limits on a children's health initiative. Title II: Budgetary Restraints and Rulemaking - Establishes certain discretionary spending limits in the Senate for each of FY 1998 through 2002 for defense, nondefense, and discretionary categories. Sets forth related provisions regarding points of order in the Senate, waivers, and appeals. Declares that the levels of new budget authority, outlays, new entitlement authority, revenues, and deficits for a fiscal year shall be determined on the basis of Senate Budget Committee estimates. (Sec. 202) Requires the chairmen of the House or Senate Budget Committees to increase the appropriate allocations, budgetary aggregates, and discretionary limits (in the Senate) specified in appropriations measures reported in the Senate in FY 1998 through 2002, and in the House in FY 1998, by the amount of budget authority in such a measure that is the dollar equivalent, in terms of Special Drawing Rights, of: (1) an increase in the U.S. quota as part of the International Monetary Fund Eleventh General Review of Quotas; or (2) any increase in the maximum amount available to the Secretary of the Treasury pursuant to the Bretton Woods Agreement Act with respect to new arrangements to borrow. (Sec. 203) Authorizes the chairmen of the House or Senate Budget Committees to increase by up to a specified amount any allocation in a reported FY 1998 appropriations measure (or conference report) that includes an appropriation for the renewal of expiring contracts for Section 8 housing assistance. (Sec. 204) Permits the chairmen of the House or Senate Budget Committees to increase by up to specified amounts for FY 1998 and for the period of FY 1998 through 2002 the allocation for any legislation reported (including a conference report) by specified House or Senate committees to reform the Superfund program to facilitate the cleanup of hazardous waste sites. (Sec. 205) Authorizes limited increases in allocations for priority Federal land acquisitions and exchanges reported in appropriations measures in FY 1998. (Sec. 206) Directs the chairmen of the House or Senate Budget Committees to increase by up to specified amounts for FY 1998 through 2002 (FY 1998 in the House) the allocation for any reported appropriations measure (including a conference report) that includes an appropriation for arrearages for international organizations, international peacekeeping, and multilateral development banks. Permits increases in discretionary spending limits in the Senate for such purposes but limits the total amount of budget authority and outlays flowing from such adjustments. (Sec. 207) Authorizes, upon the enactment of specified legislation, the establishment of certain reserve funds, for FY 1998 through 2002, for: (1) intercity passenger rail transportation; (2) mass transit; (3) highways; and (4) surface transportation. (Sec. 211) Sets forth provisions regarding budgetary treatment of the sale of Government assets. Title III: Sense of the House of Representatives - Expresses the sense of the House regarding: (1) baselines; (2) repayment of the Federal debt; (3) creation of a commission on long-term budgetary problems; (4) corporate welfare; and (5) the desired absence of numerical limits on the States' grant of domestic violence good cause waivers with respect to certain welfare assistance requirements.
United States · United States Congress · 20 May 1997
Authorizes and directs the Secretary of Defense to cause to be brought from a national cemetery for reburial in the Memorial Amphitheater of Arlington National Cemetery, Virginia, the remains of one unknown Union soldier who served and died during the Civil War. Authorizes appropriations.
United States · United States Congress · 20 May 1997
Authorizes and directs the Secretary of Defense to cause to be brought from a national cemetery for reburial in the Memorial Amphitheater of Arlington National Cemetery, Virginia, the remains of one unknown Union soldier and one unknown Confederate soldier who served and died during the Civil War. Authorizes appropriations.
United States · United States Congress · 18 May 1997
TABLE OF CONTENTS: Title I: Levels and Amounts Title II: Reconciliation Instructions Title III: Budget Enforcement Title IV: Sense of Congress Provisions Establishes the congressional budget for the Government for FY 1998. Sets forth appropriate budgetary levels for FY 1999 through 2002. Title I: Levels and Amounts - Lists recommended budgetary levels and amounts, for FY 1998 through 2002, with respect to: (1) Federal revenues; (2) new budget authority; (3) budget outlays; (4) deficits; (5) public debt; (6) new direct loan obligations; and (7) new primary loan guarantee commitments. (Sec. 102) Lists the appropriate levels of new budget authority, budget outlays, new direct loan obligations, and new primary loan guarantee commitments for each of specified major functional categories for FY 1998 through 2002. Title II: Reconciliation Instructions - Establishes reconciliation procedures. Provides instructions for two separate reconciliation bills, one for entitlement reforms and the other for tax relief and miscellaneous reforms. Permits the consideration of one omnibus reconciliation bill, in the event Senate procedures preclude the consideration of two separate bills. Sets forth deadlines for submission of specified House committee recommendations to the House Committee on the Budget, and for that Committee's report to House of a reconciliation bill without any substantive revision of such recommendations, for the separate categories of entitlement reform and of tax relief and miscellaneous reforms. Specifies outlay reductions, with respect to entitlement reform and to tax relief and miscellaneous reforms, for each of FY 1998 through 2002, for the House committees on: (1) Agriculture; (2) Banking and Financial Services; (3) Commerce; (4) Education and the Workforce; (5) Government Reform and Oversight; (6) Transportation and Infrastructure; (7) Veterans' Affairs; and (8) Ways and Means. Sets forth budgetary limits on a children's health initiative. Title III: Budget Enforcement - Sets forth requirements relating to: (1) a deficit-neutral reserve fund for surface transportation; (2) sale of government assets; and (3) congressional treatment of budget allocations for legislation concerning an environmental reserve fund and land acquisitions and exchanges. Title IV: Sense of Congress Provisions - Expresses the sense of the Congress regarding: (1) baselines; (2) repayment of the Federal debt; (3) creation of a commission on long-term budgetary problems; (4) corporate welfare; and (5) the desired absence of numerical limits on the States' grant of domestic violence good cause waivers in cases where individual compliance with certain welfare assistance requirements would make it more difficult for individuals to escape domestic violence. Declares that individuals granted such waivers should be excluded rom a State's 20 percent hardship exemption.
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
National Underground Railroad Network to Freedom Act of 1997 - Requires the Secretary of the Interior to establish in the National Park Service (NPS) a program to be known as the National Underground Railroad Network to Freedom under which the Secretary shall: (1) produce and disseminate educational materials about the Railroad; (2) provide technical assistance to other government agencies, private entities, or the Governments of Canada, Mexico, or any appropriate Caribbean country to ensure coordination of Federal and non-Federal elements of the Network; and (3) regulate use of an official symbol for the Network. Includes within the Network: (1) NPS units or programs pertaining to the Railroad; (2) Federal, State, local, or privately-owned properties pertaining to the Railroad that have a verifiable connection to it and that are included or eligible for inclusion on the National Register of Historic Places; and (3) governmental or nongovernmental facilities or programs of educational, research, or interpretive natures that are directly related to such Railroad. Prohibits amounts from being appropriated for the purposes of this Act except to the Secretary for carrying out his or her responsibilities.
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.
United States · United States Congress · 8 May 1997
Constitutional Amendment - Declares that: (1) to secure the people's right to acknowledge God according to the dictates of conscience, the people's right to pray and to recognize their religious beliefs, heritage, or traditions on public property, including schools, shall not be infringed; and (2) the Government shall not require any person to join in prayer or other religious activity, initiate or designate school prayers, discriminate against religion, or deny equal access to a benefit on account of religion.
United States · United States Congress · 6 May 1997
Private Property Rights Implementation Act of 1997 - Amends the Federal judicial code to provide that whenever a district court has jurisdiction in civil rights cases it shall not abstain from exercising or relinquishing its jurisdiction to a State court in an action where no claim of a violation of a State law, right, or privilege is alleged. Authorizes the district court, in such cases that cannot be decided without resolution of a significant but unsettled question of State law, to certify such question to the highest appellate court of that State (and after the State appellate court resolves the question certified to it, the district court shall proceed with resolving the merits). Bars the district court from certifying a question of State law unless such question will significantly affect the merits of the injured party's Federal claim and is so unclear and obviously susceptible to a limiting construction as to render premature a decision on the merits of the constitutional or legal issue in the case. Requires that any claim or action brought to redress the deprivation of a property right or privilege secured by the Constitution be ripe for adjudication by the district courts upon a final decision rendered by any person acting under color of any statute, ordinance, regulation, custom, or usage, of any State or territory of the United States, that causes actual and concrete injury to the party seeking redress. Provides that any claim brought under provisions regarding the United States as defendant and regarding the jurisdiction of the Court of Federal Claims that is founded upon a property right or privilege secured by the Constitution, but allegedly infringed or taken by the United States, shall be ripe for adjudication upon a final decision rendered by the United States that causes actual and concrete injury to the party seeking redress. Sets guidelines for what constitutes a "final decision" for purposes of this Act.
United States · United States Congress · 1 May 1997
Cost of Higher Education Review Act of 1997 - Establishes a National Commission on the Cost of Higher Education to study and make recommendations to the President and the Congress regarding: (1) the increase in tuition compared with other commodities and services; (2) innovative methods of reducing or stabilizing tuition; (3) the impact on tuition of specified trends in college and university costs, student financial aid, and government mandates and fiscal policies; (4) mechanisms for a more timely and widespread distribution of data on tuition trends and other costs of operating colleges and universities; and (5) the adequacy of existing Federal and State financial aid programs in meeting the costs of attending colleges and universities. (Sec. 6) Authorizes appropriations.
United States · United States Congress · 1 May 1997
Urges the Department of Education, States, and local education agencies to work together to ensure that at least 90 percent of all funds appropriated for Department-administered elementary and secondary education programs is spent for children in their classrooms.
United States · United States Congress · 30 April 1997
Extends congressional gratitude to Leslie Townes (Bob) Hope for his accomplishments and service on behalf of U.S. military service members. Confers upon Mr. Hope the status of an honorary veteran of the U.S. armed forces.
![Official portrait of Rep. Kasich, John R. [R-OH-12]](https://www.congress.gov/img/member/k000016_200.jpg)