United States · United States Congress · 13 July 1995
TABLE OF CONTENTS: Title I: Eligible Shareholders of S Corporation Subtitle A: Number of Shareholders Subtitle B: Persons Allowed as Shareholders Subtitle C: Other Provisions Title II: Qualification and Eligibility Requirements for S Corporations Subtitle A: One Class of Stock Subtitle B: Elections and Terminations Subtitle C: Other Provisions Title III: Taxation of S Corporation Shareholders Title IV: Effective Date S Corporation Reform Act of 1995 - Title I: Eligible Shareholders of S Corporation - Subtitle A: Number of Shareholders - Amends the Internal Revenue Code to increase from 35 to 75 the maximum number of shareholders of an S corporation (electing small business corporation). Allows members of a family to be treated as one shareholder. Subtitle B: Persons Allowed as Shareholders - Allows the following entities to be shareholders of S corporations: (1) certain tax-exempt organizations; (2) financial institutions that do not use the reserve method of accounting for bad debts; (3) nonresident aliens; and (4) certain small business trusts. Subtitle C: Other Provisions - Extends the post-death qualification for certain trusts to be permitted as shareholders from 60 days to two years. Title II: Qualification and Eligibility Requirements for S Corporations - Subtitle A: One Class of Stock - Prohibits, for provisions relating to S corporations, treating: (1) qualified preferred stock as a second class of stock; and (2) a person as a shareholder of the corporation because they are a holder of qualified preferred stock. Permits financial institutions to hold safe harbor debt. Subtitle B: Elections and Terminations - Revises the rules on inadvertent terminations by certain trusts of the election to be an S corporation. Authorizes the Secretary of the Treasury to treat certain late elections as timely and to provide an automatic waiver procedure for certain inadvertent terminations. Expands the post-termination transition period until 120 days after a determination is made that the election had terminated in a prior year. Repeals the characterization of excessive passive investment income as a termination event. Increases the tax imposed on such excessive income. Subtitle C: Other Provisions - Permits an S corporation to wholly own the stock of a subsidiary. Provides for the treatment of distributions during loss years. Provides a consent dividend for S corporation elections to by-pass amounts in the accumulated adjustments account when making distributions. Eliminates the rule treating an S corporation as an individual in its capacity as shareholder of another corporation for purposes of subchapter C. Eliminates the pre-1983 earnings and profits accumulated by a corporation that was an S corporation for any taxable year beginning before January 1, 1983, and is so characterized for its first taxable year after December 31, 1995. Allows S corporations to make charitable contributions of inventory and scientific property. Repeals the requirement that partnership rules apply for fringe benefit purposes (making C corporation rules applicable). Provides for the application to two-percent shareholders of S corporations of the rules regarding deduction of health insurance costs of self-employed individuals. Title III: Taxation of S Corporation Shareholders - Applies the exemption from the excise tax on pension plan prohibited transactions to plans providing benefits for S corporation shareholder-employees (as defined before the effective date of the Subchapter S Revision Act of 1982). Treats losses on liquidations of S corporations as ordinary to the extent the loss created by ordinary income pass-through triggered the liquidation. Title IV: Effective Date - Makes this Act effective, subject to exception, for taxable years beginning after December 31, 1995.
United States · United States Congress · 13 July 1995
Provides for the treatment of an Indian tribal government or related entity as a tax-exempt organization-employer under section 403(b) of the Internal Revenue Code (thus making distributions from an annuity purchased for an employee by such employer tax free).
United States · United States Congress · 11 July 1995
Access to Emergency Medical Services Act of 1995 - Requires a health plan that provides any emergency services coverage to cover emergency services furnished to a plan enrollee without regard to: (1) whether the provider has an arrangement with the plan; and (2) prior authorization. Mandates prompt payment in a reasonable and appropriate amount and prohibits cost-sharing greater for hospital emergency services than for other settings. Requires specified measures relating to the timeliness of prior authorization determinations regarding needed care identified in initial evaluations. Prohibits plans from discouraging appropriate use of the 911 emergency telephone number or from denying coverage or payment for an item or service solely on the basis that an enrollee uses the number. Amends titles XVIII (Medicare) and XIX (Medicaid) of the Social Security Act to require health maintenance organizations, competitive medical plans, and managed care plans to meet the requirements of this paragraph. Allows State laws that provide protections exceeding those of this Act. Provides for civil money penalties for violations.
United States · United States Congress · 29 June 1995
Postmark Prompt Payment Act of 1995 - Deems any payment delivered by the Postal Service to be received by the payee on the date of the U.S. postmark stamped on the envelope or other cover in which such payment is mailed. Exempts any payment: (1) other than a payment on a bill, invoice, or statement of account due; (2) which is required by law, regulation, or contract to be delivered by any method other than by mail; or (3) which is subject to any other provision of Federal law specifying how a postmark date shall be used in determining the date on which such payment shall be deemed to have been delivered or made. Applies the provisions of this Act only if: (1) the postmark date falls on or before the prescribed date for making the payment; and (2) the payment was, on or before such date, deposited in the mail in the United States in an envelope or under other appropriate cover, postage prepaid, and properly addressed to the payee.
United States · United States Congress · 29 June 1995
Securitization Enhancement Act of 1995 - Amends the Internal Revenue Code to exempt from taxation Financial Asset Securitization Investment Trusts (FASIT) and prohibit the treatment of FASITs as trusts, partnerships, corporations, or taxable mortgage pools. Directs the holder of an ownership interest in a FASIT to take into account the holder's daily portion of the taxable income or net loss of such FASIT for each day during the taxable year on which such holder held such interest. Provides that gains and losses shall not be recognized to the transferor or the FASIT in a qualified exchange. Disregards for all Federal tax purposes the transfer or issuance of an ownership interest or a permitted debt instrument to a disqualified holder.
United States · United States Congress · 29 June 1995
Provides for the treatment of an Indian tribal government or related entity as a tax-exempt organization-employer under section 403(b) of the Internal Revenue Code (thus making distributions from an annuity purchased for an employee by such employer tax free).
United States · United States Congress · 28 June 1995
Newborns' and Mothers' Health Protection Act of 1995 - Requires a health plan to provide maternity benefits for a minimum hospital stay for a mother and her newborn following the birth of the child. Provides an exception for home births. Requires a health plan to provide written notice, prominently positioned in any literature or correspondence, to each enrollee regarding the coverage required by this Act.
United States · United States Congress · 27 June 1995
Connecticut Old State House Bicentennial Commemorative Coin Act - Directs the Secretary of the Treasury to mint and issue one-dollar silver coins emblematic of the Old State House in Hartford, Connecticut, and its role in history. Mandates that all coin sales include a ten-dollar surcharge which shall be paid to the Old State House Association. Grants the Comptroller General authority to examine all data of the Old State House Association pertinent to such surcharge expenditures.
United States · United States Congress · 20 June 1995
Organ Donation Insert Card Act - Directs the Secretary of the Treasury to include specified organ donation information with income tax refund payments made during a specified period.
United States · United States Congress · 16 June 1995
TABLE OF CONTENTS: Title I: Emergency Relief for Areas with Substantial Need for Services Title II: Care Grant Program Title III: Early Intervention Services Title IV: General Provisions Title V: Additional Provisions Title VI: Effective Date Ryan White CARE Act Amendments of 1995 - Title I: Emergency Relief for Areas with Substantial Need for Services - Amends provisions of the Public Health Service Act relating to formula grants for emergency relief for areas with a substantial need for acquired immune deficiency syndrome (AIDS) services (emergency relief grants) to modify or create: (1) the criteria for determining which geographic areas are eligible; (2) the representation mandated on and the duties of the HIV (human immunodeficiency virus) services planning council in areas receiving grants; (3) grant distribution time limits; (4) limits on reductions in grants; (5) requirements regarding supplemental grants; (6) a requirement that formula and supplemental grants be expended in accordance with priorities established by the area's council; (7) the primary purposes of the grants; (8) the entities eligible to receive financial assistance from grant funds (including allowing for-profit entities in certain circumstances); (9) a requirement to use a specified percentage of grant funds for services to infants, children, and women with HIV disease; (10) limitations on administrative expenditures; and (11) application requirements (including allowing a single application for both formula and supplemental grants). Authorizes planning grants to assist an area that is projected to be eligible for a formula grant in the subsequent fiscal year in preparing for its responsibilities under the grant. Title II: Care Grant Program - Changes or adds provisions concerning a program of grants for health care and support services for individuals and families with HIV disease (care grant program) relating to: (1) the uses of the grants; (2) grants to establish HIV care consortia (including allowing grants to for-profit providers in certain circumstances); (3) application requirements; (4) State allocation of assistance; and (5) technical assistance. Title III: Early Intervention Services - Amends provisions relating to early intervention services to alter or establish provisions relating to: (1) the uses of categorical grants; and (2) making for-profit entities eligible. Authorizes early intervention services planning grants. Modifies application requirements. Authorizes appropriations for categorical grants. Title IV: General Provisions - Replaces provisions authorizing demonstration grants for research and services for pediatric HIV disease patients and pregnant women with HIV disease with provisions authorizing grants providing women, infants, and children: (1) opportunities to participate as subjects in research of potential clinical benefit regarding HIV disease; and (2) outpatient health care. Authorizes the use of limited funds for training and technical assistance. Authorizes appropriations. Mandates grants for demonstration projects that provide for the care and treatment of individuals with HIV disease that assess treatment model effectiveness, are innovative, and have the potential to be replicated locally or nationally. Requires reserving a specified percentage of the amounts available under title XXVI (HIV Health Care Services Program) of the Public Health Service Act for grants under this paragraph. Removes existing provisions relating to special projects of national significance. Transfers provisions (currently located in title VII (Health Professions Education) of the Public Health Service Act) authorizing grants and contracts to assist in training health care practitioners regarding HIV disease to such title XXVI. Modifies the projects for which the assistance may be used. Authorizes appropriations. Replaces an authorization of appropriations for carrying out provisions on evaluations and reports regarding title XXVI with provisions requiring that those evaluation and reporting provisions be carried out with amounts available under evaluation and reporting provisions of title II (Administration and Miscellaneous Provisions) of the Public Health Service Act. Title V: Additional Provisions - Modifies the formulas for determination of the amount of emergency relief grants and care grants. Authorizes appropriations to carry out the emergency relief grant program and the care grant program. Mandates development of a methodology for adjusting the percentages made available to each of those two programs. Repeals existing provisions authorizing appropriations separately for the two programs. Title VI: Effective Date - Sets forth the effective date for this Act.
United States · United States Congress · 15 June 1995
Natural Disaster Protection Partnership Act of 1995 - Amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act (the Act) to: (1) require a State to pay or agree to pay at least five dollars per resident, as determined by the latest official census, before such State or local government receives Federal assistance for the repair, restoration, reconstruction, or replacement of public facilities damaged or destroyed by a major disaster in the State; and (2) revise the formula used to determine the Federal share of such assistance as well as the Federal share for debris and wreckage removal from publicly and privately owned lands resulting from such disaster. Allows an increase of such assistance only upon the enactment of a joint resolution not designated as an emergency under provisions of the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act). (Sec. 5) Adds provisions concerning disaster mitigation. Requires the Director of the Federal Emergency Management Agency to establish and carry out natural disaster hazard mitigation (mitigation) programs that support natural disaster research, technology, and education. Gives the effect of law to a specified executive order relating to earthquake design and construction standards for federally leased, assisted, or regulated buildings. Requires the Director to enter into an arrangement with the National Academy of Sciences to study and report to the Congress on the feasibility of establishing: (1) national minimum building construction standards for residential and commercial building construction; and (2) standards for the training and licensing of home inspectors and for using such inspections as a means of promoting mitigation for residential property. Requires the Director to define which States should be classified as natural disaster-prone for purposes of the Act. Requires each natural disaster-prone State to either: (1) adopt multihazard building and safety codes for all new and substantially modified building construction in that State; or (2) certify that the State's local communities have adopted and are enforcing building codes which meet the appropriate minimum mitigation requirements of that State. Requires each State designated as flood-prone to either adopt relevant flood protection standards or certify that its flood-prone local communities are in compliance with appropriate State flood protection standards. Requires each natural disaster-prone State to either develop a multihazard mitigation plan or designate an existing plan which includes specified compliance and response requirements. Outlines provisions concerning State compliance with the establishment, adoption, and implementation of appropriate mitigation plans. Provides penalties for noncompliance. Requires the Director, after crediting premiums from the Natural Disaster Insurance Corporation (established under this Act), to allocate funds from a Mitigation Account (established under this Act) to States which comply with all mitigation requirements under this Act. Provides an allocation formula. Requires such funds to be used to support mitigation activities, especially those necessary to bring a State into compliance with building and safety code requirements enumerated under this Act. Requires audits of fund uses. Exempts a State, under specified conditions, from a particular mitigation requirement if it receives inadequate funds from the Account to cover the costs of complying with such requirement. Encourages each private insurer that participates in the Natural Disaster Insurance Corporation to take mitigation measures into account in setting rates and deductibles for its property insurance. Establishes the Natural Disaster Insurance Corporation as a not-for-profit membership corporation to provide primary insurance coverages and reinsurance coverage for hurricanes, earthquakes, volcanic eruptions, and tsunamis. Requires the Corporation's Board of Directors (Board) to: (1) develop a plan of operation describing the Corporation's administration and the provision of the insurance coverages it provides; and (2) develop and adjust, when necessary, actuarially sound rates for such coverages. Establishes an independent Natural Disaster Insurance Board of Actuaries (Independent Board) to review and approve such plan and rates. Requires the Board to file with each State insurance regulator information copies of the initial material and future revisions to its insurance rates, terms, or conditions. Requires the Corporation to establish and maintain a: (1) primary insurance coverage trust account to pay qualifying claims and loss adjustments expenses to private insurers acting as service providers of the primary insurance coverages; and (2) reinsurance coverage trust account to pay qualifying claims to private insurers which purchased such coverage. Outlines provisions concerning the Corporation's use of funds from other accounts and funds to pay for losses in excess of trust account funds or funds raised by issuing obligations in the private market (requiring repayment of funds borrowed from such accounts or funds). Requires the trust accounts to be kept separate. Prohibits: (1) the borrowing of monies between such accounts; and (2) the authorization or appropriation of Federal funds for Corporation activities. Requires the Comptroller General to audit and report to the Congress on Corporation and Independent Board activities. Requires the Corporation to: (1) issue primary insurance coverages that insure against physical damages and losses to residential property, including debris removal, additional living expenses incurred as a result of direct damage to such property, and ordinance and law coverages, resulting from the natural disasters enumerated in this Act that meet specified terms and conditions; and (2) make, under certain conditions, excess reinsurance coverage available to private insurers and State insurance pools for residential losses (including quota-share amounts retained by the private insurers under this Act not already insured by the Corporation under the primary insurance coverage policies) and commercial losses that are proximately caused by specified natural disaster perils. Prohibits making or renewing any federally-related mortgage loan secured by residential property located in an earthquake, volcanic eruption, tsunami, or hurricane-prone State unless the property is covered by: (1) primary insurance coverages; or (2) coverage issued by a private insurer which has equivalent terms, conditions, and rates as such coverages for seismic perils and that meets such terms and conditions as those required for the hurricane peril. Provides an escrow requirement with respect to insurance premiums for such coverage. Outlines requirements that must be met by residential property owners in natural disaster-prone States before the owners can receive any financial assistance under the Act or any similar Federal disaster assistance. Requires the Director and the Corporation to jointly report to the Congress on any additional sanctions or other measures deemed necessary to assure that policyholders purchase Federal flood insurance pursuant to the National Flood Insurance Act of 1968. Requires private insurers which exclude coverage for physical damage caused by flooding to include in the contract a specified warning statement to that effect (or an appropriate alternative warning statement). Establishes in the Treasury the Natural Disaster Protection Fund. Establishes within the Fund a separate Private Loss Account, Public Loss Account, and Mitigation Account. Requires the three accounts to be kept separate and prohibits the borrowing of monies between them. Requires the Private Loss Account to provide direct Federal loans to cover shortfalls in the Corporation's primary insurance and reinsurance accounts. Requires the Public Loss Account to: (1) retain reserve funds sufficient to cover the anticipated costs resulting from natural disasters up to the annual ten-year historical average of disaster relief provided by the Director; and (2) provide grants to States for the repair or restoration of critical facilities and lifelines, public facilities, and infrastructure damaged or destroyed by natural disasters and for pre-natural disaster mitigation. Allows the Federal share of such grants to be increased only upon the enactment of a joint resolution not designated as an emergency under provisions of the Balanced Budget and Emergency Deficit Control Act of 1985. Requires: (1) the Mitigation Account to provide funds to States for appropriate mitigation efforts described in this Act; and (2) the Corporation to pay a specified percentage of the annual net premiums collected for the primary insurance coverages and the reinsurance coverages for mitigation purposes. Provides for appropriate transfers and credits to the Public Loss Account and the Mitigation Account. Authorizes appropriations to such Accounts.
United States · United States Congress · 8 June 1995
Reorganization of the Federal Administrative Judiciary Act - Amends Federal civil service law to reorganize all administrative law judges into an independent Administrative Law Judge Corps, headed by a chief administrative law judge appointed by the President, by and with the advice and consent of the Senate, with each judge of the Corps assigned to a division depending upon the areas of specialization in which the judge has served. Provides for the payment of judges' salaries out of existing fees charged by agencies for such purpose. Requires the chief administrative law judge to conduct a study of the various types and levels of agency review to which decisions of administrative law judges are subject for a report to the President and the Congress. Authorizes appropriations.
United States · United States Congress · 7 June 1995
Black Revolutionary War Patriots Commemorative Coin Act - Directs the Secretary of the Treasury to mint and issue one-dollar silver coins emblematic of the Black Revolutionary War Patriots Memorial in Washington, D.C. Directs that coin sale surcharges be paid to the Black Revolutionary War Patriots Foundation for raising an endowment to support construction of the Memorial.
United States · United States Congress · 7 June 1995
Commends the Police Athletic League for establishing a bond between youth and police officers and for contributing to the national effort to prevent crime.
United States · United States Congress · 6 June 1995
Advanced Medical Devices Access Assurance Act of 1995 - Permits coverage under the Medicare program of items and services associated with the use of a medical device in the furnishing of inpatient hospital services, even if the device is not approved, as long as it is an investigational device used instead of an approved device. States that a payment made under the Medicare program for any such item or service may not exceed the amount which would have been paid if the item or service were associated with the use of an approved device.
United States · United States Congress · 24 May 1995
TABLE OF CONTENTS: Title I: Protections for Beneficiaries Enrolled in Health Maintenance Organizations Subtitle A: Access to Services Subtitle B: Protections Against Fraud and Abuse Subtitle C: Effective Date Title II: Protections for Beneficiaries Enrolled in Medicare Supplemental and Medicare Select Policies Title III: Coordination of Enrollment and Termination of Enrollment Medicare Beneficiary Protection Amendments of 1995 - Title I: Protections For Beneficiaries Enrolled In Health Maintenance Organizations - Subtitle A: Access to Services - Amends title XVIII (Medicare) of the Social Security Act (SSA) to establish various specified requirements for eligible organizations under provisions for payments to health maintenance organizations (HMOs) and competitive medical plans that, among other things, relate to: (1) contracting with health care providers; (2) utilization review programs; (3) access to designated centers of excellence; (4) referrals to gynecologists; (5) essential community provider networks; (6) access to emergency services; (7) appeal of plan denials; (8) service areas; (9) arrangements with providers of renal dialysis services to cover services furnished to enrollees temporarily outside the organization's service area; (10) expanded plan services; and (11) additional Federal payments for enrollee services. (Sec. 107) Directs the Secretary of Health and Human Services to conduct a demonstration project on eligible organization competitive rate setting. Subtitle B: Protections Against Fraud and Abuse - Revises fraud and abuse requirements with respect to: (1) imposing intermediate sanctions for contract and other violations by eligible organizations; (2) providing enrollees with information on physician incentive plans and provider credentials; (3) agent commissions; (4) enrollment; and (5) application of peer review to other types of organization contracts. (Sec. 111) Directs the Secretary to develop a model of the agreement that an eligible organization with a risk-sharing contract must enter into with an entity providing peer review services with respect to organization services. Directs the Comptroller General to study and report to the Congress on the costs incurred by eligible organizations of entering into such agreements. (Sec. 112) Restricts to non-HMO type eligible organizations the types of organizations that can qualify for treatment as a health care prepaid plan (HCPP) under the program for supplementary medical insurance benefits for the aged and disabled. Repeals provisions subjecting such prepaid plans to Medigap standards. Subtitle C: Effective Date - Sets forth the effective date for this title. Title II: Protections For Beneficiaries Enrolled In Medicare Supplemental and Medicare Select Policies - Amends SSA title XVIII to make various specified changes in requirements for Medicare supplemental policies, including requirements for community rating and prior approval of marketing materials, in addition to certain other requirements. Title III: Coordination of Enrollment and Termination of Enrollment - Amends SSA title XVIII to establish uniform annual open enrollment periods for eligible organization, Medicare supplemental plan, and Medicare select plan enrollees generally, with certain exceptions, during which they can enroll, disenroll, or switch plans. (Sec. 302) Sets forth special rules for enrollment in an eligible organization plan for new Medicare beneficiaries and those who move. (Sec. 303) Directs the Secretary to provide information on Medicare supplemental policies and other specified matters to Medicare beneficiaries upon request.
United States · United States Congress · 23 May 1995
James Madison Commemorative Coin Act - Directs the Secretary of the Treasury to issue commemorative one-dollar silver coins emblematic of the 250th anniversary of the birth of James Madison and the life and achievements of the fourth President of the United States. Requires the Secretary to turn over proceeds from surcharges to the National Trust for Historic Preservation to be used to: (1) establish an endowment as a permanent source for Montpelier (home of James Madison and a museum); and (2) fund capital restoration projects at Montpelier.
United States · United States Congress · 23 May 1995
Amends the Revenue Act of 1987 to repeal the termination date of a specified transition rule and permanently exempt from taxation as corporations certain publicly traded partnerships (master limited partnerships).
United States · United States Congress · 17 May 1995
Small Business Tax Flexibility Act of 1995 - Amends the Internal Revenue Code to allow partnerships or S corporations (electing small business corporations) to elect to have a taxable year other than the required taxable year, in which case the entity shall pay estimated tax in quarterly installments (determined under one of three methods) at the applicable rate on behalf of the owners (partners or shareholders). Exempts entities with an aggregate liability of less than $5,000 from such estimated payment requirements. Imposes a penalty for underpayment of any required quarterly installment. Allows a tax credit for an owner's allocable share of estimated tax payments made by an entity. Prohibits elections of a different taxable year under existing provisions by entities whose first taxable year under such election would begin after enactment of this Act.
United States · United States Congress · 17 May 1995
Historic Homeownership Assistance Act - Amends the Internal Revenue Code to allow a tax credit for 20 percent of the qualified rehabilitation expenditures made by a taxpayer with respect to a certified historic structure which has been substantially rehabilitated and which is owned by the taxpayer and used as his or her principal residence. Allows the credit for such expenditures to be taken by a purchaser of the rehabilitated home. Permits, in lieu of the credit, a historic rehabilitation mortgage credit certificate, which shall be transferred to a lender in exchange for a reduction in the rate of interest on the loan secured by the building.
United States · United States Congress · 11 May 1995
Medigap Consumer Protection Act of 1995 - Amends the Social Security Act to require that private insurers selling Medicare supplemental policies (Medigap policies) do not increase policyholder premiums on the basis of age attained after enrollment.
United States · United States Congress · 11 May 1995
National Senior Citizens Pet Ownership Protection Act - Amends the Housing and Urban-Rural Recovery Act of 1983 to prohibit owners and managers of federally assisted rental housing from preventing elderly and disabled tenants from owning or having household pets.
United States · United States Congress · 11 May 1995
Amends the Internal Revenue Code, with respect to imposition of the excise tax for failure of group health plans to meet certain requirements, to require any preexisting condition limitation period with respect to an individual who commences coverage after December 31, 1995, to be reduced by the aggregate of the individual's prior periods of coverage under a plan. Treats a period as zero if a break in coverage of greater than 60 days has occurred between the most recent qualified coverage and commencement of the current coverage. Prohibits, with respect to an individual whose periods of previous coverage are greater than zero, the establishment by a plan of eligibility, continuation, enrollment, or contribution requirements based on factors directly related to health status, medical condition, claims experience, receipt of health care, medical history, disability, or evidence of insurability.
United States · United States Congress · 3 May 1995
False Identification Act of 1995 - Amends the Federal criminal code to reduce the minimum number of documents to three (currently, five) for certain offenses involving fraud and related activity in connection with identification documents. Sets criminal penalties for knowingly sending through the mails or producing, with the intention or knowledge that it will be deposited for mailing, any unverified identification document that bears a birth date showing the individual named in the document to be 21 years of age or older, when in fact that individual has not attained age 21.
United States · United States Congress · 3 May 1995
Open Markets and Fair Trade Act of 1995 - Directs the Secretary of Commerce to report annually to the Congress on selected countries in which U.S. goods or services, that would otherwise be competitive there, do not have market access. Requires the Secretary, in selecting such countries and sectors, to give priority to any country: (1) with which the United States has a trade deficit if access to such country's markets is likely to have significant potential to increase exports of U.S. goods and services; and (2) in which access to the markets will result in significant employment benefits for producers of U.S. goods and services. (Sec. 3) Authorizes the President to enter into agreements with such countries for the purpose of obtaining access to their markets. (Sec. 4) Requires the Secretary, in making certain assessments, to monitor each country's compliance with such an agreement, or with any existing trade agreement with the United States. (Sec. 5) Requires, in instances where the United States Trade Representative (USTR) determines that the above-mentioned negotiations have not resulted in an agreement, each restriction on, or impediment to, access to the country's markets be considered, under the Trade Act of 1974, an act, policy, or practice that is unreasonable and discriminatory and restricts U.S. commerce. Requires the USTR, in each case where the Secretary determines that a country is not in material compliance with an agreement for access to their markets to determine what trade relief action to take under a specified section of the Trade Act of 1974. (Sec. 6) Sets forth expedited procedures for implementation of legislation for presidential action against foreign countries that have unfair trade barriers, or that do not comply with the aforementioned agreements.
United States · United States Congress · 3 May 1995
Freedom from Toll Fraud Act - Amends the Communications Act of 1934 to revise the requirements that must be met in order to charge the calling party for information provided during a call to a toll free (800) number. Amends the Telephone Disclosure and Dispute Resolution Act (TDDRA) to modify the definition of "pay-per-call services" to allow the Federal Trade Commission to extend the definition to other services providing audio information or audio entertainment if the Commission determines that such services are susceptible to the unfair and deceptive practices prohibited by rules prescribed under specified provisions of the TDDRA.
United States · United States Congress · 2 May 1995
Animal Experimentation Right To Know Act - Amends the Animal Welfare Act to require annual reports from research facilities concerning animal experimentation and testing to include information regarding: (1) the severity of the pain or distress caused by the procedures; (2) where animals used were obtained; (3) an accurate count of all animals of all species used in experiments; and (4) the general purposes of the animal experimentation program of the facility. Directs the Secretary of Agriculture to develop a system for release to the public of information regarding where animals used for experimentation were obtained. Directs the Secretary of Defense to submit to the Congress an annual report on the animal experimentation programs of the Department of Defense, including in-depth profiles of animal research conducted at each Department facility. Requires the initiation of alternative research methods which would phase out and reduce the use of animals in Department research. Directs the Secretary to appoint an ombudsman for animal issues at each Department research facility. Requires an annual report to the Secretary of Agriculture. Directs the President to appoint a panel of biomedical and animal care experts to investigate the animal use and care programs of the Department.
United States · United States Congress · 2 May 1995
Amends the Internal Revenue Code to provide that if a U.S. citizen relinquishes citizenship, all property held by such citizen at the time immediately before relinquishment shall be treated as sold at such time for its fair market value and any gain or loss shall be subject to U.S. income tax. Allows an expatriate to elect to have property made subject to tax in the same manner as if the individual were a U.S. citizen if the individual: (1) provides security for payment of tax; (2) consents to waiver of treaty rights that would preclude tax assessment or collection; and (3) complies with other requirements prescribed by the Secretary of the Treasury. Excludes $600,000 in gain from taxation. Limits the amount of estate, gift, and generation-skipping transfer taxes in the event of such an election. Excepts U.S. real property interests and interest in certain retirement plans. Prescribes rules for the treatment of an expatriate's interests in a trust. Terminates, on the date on which property held by an individual is treated as sold under this Act, any deferral of recognition of income or gain and any extension of time for payment of tax. Imposes a tentative tax, immediately before the expatriation date, on income required to be included equal to the amount that would be imposed if the taxable year were a short taxable year ending on the expatriation date. Treats as the basis of property of a nonresident alien individual who becomes a U.S. citizen or resident, for purposes of determining gain or loss, the property's fair market value on the date on which: (1) the individual becomes a citizen or resident; or (2) the property first becomes subject to tax by reason of being used in a trade or business or by reason of becoming a U.S. real property interest.
United States · United States Congress · 7 April 1995
Oil Recycling Incentives Act - Requires producers or importers of lubricating oil to recycle for a period of ten years an amount of used oil equal to at least the amount determined by multiplying the amount of lubricating oil produced or imported that year by such persons by the recycling percentage established by the Administrator of the Environmental Protection Agency. Authorizes such individuals to comply with this Act by: (1) recycling (through re-refining) used oil or purchasing re-refined oil for purposes of producing lubricating oil; or (2) purchasing recycling credits under this Act. Requires producers and importers to report annually to the Administrator on the amount of oil produced or imported by such persons. Requires a producer or importer to be treated as having recycled two units of used oil for each unit of re-refined oil or lubricant base stock purchased. Directs the Administrator to establish a recycling percentage that is two points higher than the existing recycling rate for lubricating oil. Provides for increases in such percentage of two points annually for ten years. Requires the Administrator to promulgate regulations allowing recyclers to create credits for used oil recycling and producers or importers of lubricating oil to purchase such credits. Provides that such regulations shall require: (1) specified records to be kept by recyclers and by importers or producers; and (2) recyclers to sell or distribute in commerce such oil as specification used oil, off-specification used oil, industrial specification used oil, or re-refined oil. Applies recycling requirements to persons who import or produce more than 100,000 gallons of lubricating oil annually. Sets the recycling percentage at 40 percent if the Administrator fails to promulgate such regulations.
United States · United States Congress · 7 April 1995
Newsprint Recycling Incentives Act - Amends the Solid Waste Disposal Act to require producers or importers of newsprint to recycle an amount of newsprint equal to the amount determined by multiplying the amount of newsprint produced or imported annually by the recycling percentage established by the Administrator of the Environmental Protection Agency (EPA). Authorizes compliance with this Act by: (1) recycling (through deinking) newsprint; (2) purchasing recycled newsprint to combine with shipments of virgin newsprint; or (3) purchasing recycling credits under this Act. Requires the recycling percentage to be at least 20 percent. Provides for increases in such percentage of two points annually for the next ten years. Requires the Administrator to promulgate regulations to allow newsprint producers or importers to create or purchase recycling credits. Applies recycling requirements to persons who produce or import more than ten tons of newsprint annually. Sets the recycling percentage at 20 percent if the Administrator fails to promulgate such regulations. Prescribes civil penalties for violations of this Act. Directs the Administrator to submit to the Congress and implement a plan for the recycling of post-consumer high grade paper. Authorizes appropriations.
United States · United States Congress · 7 April 1995
TABLE OF CONTENTS: Title I: Designation of Wilderness Title II: Administrative Provisions America's Red Rock Wilderness Act of 1995 - Title I: Designation of Wilderness - Designates specified lands in the following areas of Utah as components of the National Wilderness Preservation System: (1) Great Basin wilderness areas; (2) Zion and Mojave Desert wilderness areas; (3) the Grand Staircase Wilderness and the Kaiparowits Plateau Wilderness; (4) Escalante Canyon wilderness areas; (5) the Henry Mountains Wilderness; (6) the Dirty Devil River Wilderness; (7) Cedar Mesa wilderness areas; (8) Canyonlands wilderness areas; (9) San Rafael Swell wilderness areas; and (10) Book Cliffs and Uinta Basin wilderness areas. Title II: Administrative Provisions - Reserves the Federal Government's rights to a quantity of water sufficient for each wilderness area designated by this Act.
United States · United States Congress · 7 April 1995
Public Safety Employer-Employee Relations Act of 1995 - Provides collective bargaining rights for public safety officers employed by States or local governments. (Sec. 4) Declares that fire fighters and law enforcement officers have the right to self-organize, to form, join, or assist labor organizations, to bargain collectively through representatives of their own choosing, and to engage in other concerted activities for the purpose of collective bargaining or other mutual aid or protection. Applies this Act to any State and its local governments if such entity does not have a law or ordinance that provides greater or equal protection for the rights of fire fighters and law enforcement officers as established under this Act. Grants employers or employee labor organizations the right to petition the Director of the Federal Mediation and Conciliation Service (FMCS) to determine whether a State or local government is in compliance. Provides that existing collective bargaining units and agreements shall not be invalidated by this Act. Provides for conciliation of labor disputes involving fire fighters and law enforcement officers. Requires the Director, when the FMCS certifies an impasse, to establish a Board of Inquiry to investigate the issues in the dispute and report its findings and recommendations. Provides for enforcement of this Act through the appropriate U.S. District Court. Provides that a State is not immune from an action in Federal or State court of competent jurisdiction for a violation of this Act. (Sec. 5) Prohibits public safety employers and employees from engaging in lockouts or strikes. (Sec. 6) Sets forth provisions for suits by and against labor organizations representing public safety officers. (Sec. 7) Authorizes appropriations.
United States · United States Congress · 7 April 1995
Public Pension Equity Restoration Act of 1995 - Amends the Internal Revenue Code to allow deferred compensation to be included in governmental retirement plans. Makes inapplicable to governmental plans the rule which limits benefits to 100 percent of the average compensation for the highest three years. Removes excess benefit arrangements and survivor and disability benefits from limitations on governmental plans. Provides a mechanism to pay benefits above limitations to certain employees.
United States · United States Congress · 7 April 1995
Expresses the sense of the Congress that: (1) Taiwan deserves full participation, including a seat, in the United Nations (UN) and its related agencies; and (2) the U.S. Government should immediately encourage the UN to take action by considering the unique situation of Taiwan in the international community and adopting a comprehensive solution to accommodate Taiwan in the UN and its related agencies.
United States · United States Congress · 6 April 1995
WTO Dispute Settlement Review Commission Act - Establishes the WTO Dispute Settlement Review Commission to review reports of dispute settlement panels or the Appellate Body of the World Trade Organization (WTO) in proceedings initiated by other WTO parties which are adverse to the United States and which are adopted by the Dispute Settlement Body. Requires the Commission to determine whether the panel or the Appellate Body: (1) exceeded its authority; (2) added to the obligations of or diminished the rights of the United States; (3) acted arbitrarily or capriciously, engaged in misconduct, or demonstrably departed from proper procedures; and (4) deviated, in its report, from the applicable standard of review. Requires the Commission, upon an affirmative determination on one or more of these questions, to further determine whether the action of the panel or the Appellate Body materially affected the outcome of its report. Requires the United States Trade Representative, upon enactment of a joint resolution directing such action, to negotiate to amend or modify the rules and procedures of the Understanding on Rules and Procedures Governing the Settlement of Disputes with respect to any affirmative determinations submitted to the Congress concerning the action of a panel or the Appellate Body. Provides for a joint resolution withdrawing congressional approval of the WTO agreement, ending U.S. participation in the WTO, if such negotiations do not result in a satisfactory solution. Sets forth provisions governing the participation in WTO panel proceedings of private U.S. persons supportive of the U.S. Government position at issue.
United States · United States Congress · 6 April 1995
TABLE OF CONTENTS: Title I: Tax Treatment of Long-Term Care Insurance and Services Title II: Federal Standards for Private Long-Term Care Insurance Contracts Title I: Tax Treatment of Long-Term Care Insurance and Services - Amends the Internal Revenue Code to provide for the treatment of qualified long-term care insurance or plans as accident and health insurance or plans. Revises the computation of reserves for purposes of determining insurance company income. Prohibits provision of long-term care insurance under cafeteria plans. Includes in an employee's gross income employer-provided coverage for long-term care services to the extent such coverage is provided by a flexible spending arrangement. Makes inapplicable, with respect to coverage under a long-term care insurance contract, the excise tax imposed on group health plans for failure to provide continuation coverage. Makes amounts paid to relatives for long-term care services (unless they are licensed professionals with respect to such services) ineligible for the income tax deduction for medical expenses. (Sec. 103) Includes amounts paid for qualified long-term care services as medical expenses deductible from gross income. (Sec. 104) Provides for nonrecognition of gain on the exchange of a life insurance contract or an endowment or annuity contract for a long-term care insurance contract. (Sec. 105) Excludes from gross income certain amounts withdrawn from individual retirement accounts and certain employer cash or deferred arrangements to pay long-term care premiums. (Sec. 106) Excludes from gross income long-term care benefits received by terminally ill individuals. Excludes such benefits received by chronically ill individuals above a certain amount. (Sec. 107) Requires returns to be made by persons who pay long-term care benefits and statements to be supplied to persons with respect to whom information is provided. Title II: Federal Standards for Private Long-Term Care Insurance Contracts - Amends the Social Security Act to add a new title XXI, establishing Federal standards for long-term care insurance contracts. Requires the Secretary of Health and Human Services to review and approve State programs that certify compliance with these standards. Requires the Secretary to promulgate regulations, in consultation with the National Association of Insurance Commissioners (NAIC) to standardize long-term care insurance contracts and facilitate the provision of consumer information regarding public and private long-term care coverage. Requires insurers to use in contracts uniform terminology, definitions, and formats and to furnish an outline of coverage for each contract that includes at a minimum: (1) a description of benefits and exclusions; (2) conditions for cancellation; (3) a premium statement; and (4) a cost-value comparison. Prohibits contracts from imposing certain conditions on benefits. Prohibits certain limits on benefits for home care, community-based, or nursing facility services. Requires a contract to provide for treatment of mental impairments (including Alzheimer's disease) and HIV infection or AIDS that is not different from the treatment of any other medical condition for purposes of determining thresholds or amounts of benefits. Requires the Secretary, in consultation with NAIC, to promulgate regulations regarding: (1) inflation adjustments of benefits; (2) nonforfeiture benefits; and (3) procedures for renewal, replacement, conversion, and cancellation of contracts.
United States · United States Congress · 6 April 1995
Morris K. Udall Parkinson's Research, Assistance, and Education Act of 1995 - Amends the Public Health Service Act to mandate a program for the conduct and support of research and training, the dissemination of health information, and other programs regarding Parkinson's disease. Establishes the Interagency Coordinating Committee on Parkinson's Disease. Requires Core Center Grants to encourage the development of innovative multidisciplinary research and provide training concerning Parkinson's, designating each grant recipient as a Morris K. Udall Center for Research on Parkinson's Disease. Authorizes establishment of the National Parkinson's Disease Data System to collect, store, analyze, retrieve, and disseminate data. Establishes: (1) the National Parkinson's Disease Information Clearinghouse; (2) a grant program to support scientists who have distinguished themselves in Parkinson's research; and (3) a national education program to foster a national focus on Parkinson's and the care of those with Parkinson's. Authorizes appropriations.
United States · United States Congress · 6 April 1995
Amends the Job Training Partnership Act to provide for employment and training assistance for certain individuals employed at a facility at which the employer has made a public announcement that a substantial number of employees will be terminated or laid off from employment.
United States · United States Congress · 6 April 1995
Authorizes an addressee or commercial mail receiving agency to file a change-of-address order with the Postal Service upon termination of an agency relationship between the addressee and the agency. Requires the Postal Service to forward mail to the addressee which is marked for forwarding by the commercial mail receiving agency in the same manner as, and subject to the same terms and conditions as apply to, mail forwarded directly by the Postal Service to such addressee.
United States · United States Congress · 5 April 1995
George C. Marshall Commemorative Coin Act - Directs the Secretary of the Treasury to mint and issue one-dollar silver coins and half-dollar clad coins in commemoration of the 50th anniversary of the Marshall Plan and George C. Marshall, its author. Directs the Secretary to pay surcharges received from coin sales to: (1) the George C. Marshall Foundation to be used to support its educational and outreach programs; and (2) the Friends of George C. Marshall to be used solely for the construction of the George C. Marshall Memorial and Vistor Center in Uniontown, Pennsylvania.
United States · United States Congress · 4 April 1995
Exempts registered nurses, physician's assistants, and expanded-duty dental auxiliaries of the Veterans Health Administration (VHA) of the Department of Veterans Affairs from Federal provisions prohibiting VHA employees from assuming responsibility for the medical care of any patient other than a patient admitted for treatment at a Department facility.
United States · United States Congress · 28 March 1995
Expresses the sense of the Congress that: (1) the Kaliningrad-Konigsberg area should be made into a demilitarized zone and the Russian Federation should remove all its military forces from such area; (2) the administration of such area should be transferred from the Russian Federation to an international body; and (3) appropriate international and regional agencies should be requested to conduct and implement studies to restore the environmental integrity of the area.
United States · United States Congress · 23 March 1995
Retired Worker Health Security Act of 1995 - Requires employers to notify workers at least 60 days before their health care benefits or retirement benefits are terminated. Defines employer as any business enterprise which has 100 or more employees or 500 or more employees who have retired and receive or will receive health and pension benefits from such enterprise.
United States · United States Congress · 23 March 1995
Honors the memory of the victims of the Armenian genocide. Calls for the United States to encourage the Republic of Turkey to acknowledge and commemorate the atrocity committed against the Armenian population of the Ottoman Empire from 1915 to 1923.
United States · United States Congress · 22 March 1995
Newborn Infant HIV Notification Act - Requires a State, if it requires that the results of the human immunodeficiency virus (HIV) testing of an infant be reported to it (or if the State conducts an HIV test of the infant), to disclose such results to: (1) the biological mother of the infant if the mother is the legal guardian; or (2) specified State agencies if the State is the legal guardian of the infant. Directs the State, in disclosing such results (other than to State agencies), to ensure that appropriate counseling on HIV is provided to the individual.
United States · United States Congress · 16 March 1995
Reaffirms that the status quo on Cyprus is unacceptable and welcomes the appointment of a Special Presidential Emissary for Cyprus. Insists that all parties to the dispute regarding Cyprus agree to seek a solution based upon the relevant United Nations (UN) resolutions and reaffirms that all foreign troops should be withdrawn from the Republic of Cyprus. Encourages the UN Security Council and the U.S. Government to consider alternative approaches to promote a resolution of the dispute regarding Cyprus based upon relevant Security Council resolutions.
![Official portrait of Rep. Kleczka, Gerald D. [D-WI-4]](https://www.congress.gov/img/member/k000259_200.jpg)