United States · United States Congress · 6 April 1987
Indochinese Refugee Resettlement and Protection Act of 1987 - Amends the Immigration and Nationality Act to establish a specific time period in which the President must consult with the Congress regarding emergency refugee admissions. States that the Secretary of State shall have sole authority to admit certain South Asian refugees. Prohibits denial of refugee status to aliens who are otherwise eligible for immigrant classification. Allocates a specified number of FY 1988 through 1990 refugee admissions for: (1) East Asians; and (2) the Orderly Departure Program (from Vietnam). Expresses the sense of the Congress that under the leadership of the United States renewed efforts should be made to settle Indochinese refugees who have lived in camps for at least three years. Allocates specified numbers of FY 1988 through 1990 East Asian entries for: (1) persons who have lived in refugee camps for at least three years; and (2) other camp residents. Amends the Foreign Assistance Act of 1961 to allocate specified amounts from FY 1988 and 1989 authorizations for education, economic, and military training border projects in Thailand. Expresses the sense of the Congress that the international community should increase efforts to protect Indochinese refugee camps in Thailand from cross-border attacks, and that international personnel should be present on a 24-hour-a-day basis at camp "Site 2" in Thailand.
United States · United States Congress · 2 April 1987
Repeals the limitations enacted by the Tax Reform Act of 1986 on individual retirement account (IRA) deductions for active participants in certain pension plans. Amends the Internal Revenue Code to permit a nonworking or the lesser-earning spouse filing a joint income tax return to include the spouse's compensation in calculations made to determine the maximum amount permitted as a deduction for qualified retirement contributions (thus permitting such a taxpayer to deduct up to $2,000).
United States · United States Congress · 1 April 1987
Sets forth a formula, beginning with the 1987 grazing year, for determining fees for domestic livestock grazing on public rangelands. Bases the formula on the base established by the 1966 Western Livestock Grazing Survey, the Forage Value Index, and the adjusted Beef Cattle Price Index. Prohibits annual fee adjustments greater or less than 25 percent.
United States · United States Congress · 31 March 1987
Satellite Television Fair Marketing Act - Amends the Communications Act of 1934 to prohibit the encrypting of satellite programming from the Public Broadcasting Service and the Armed Forces Radio and Television Service. Requires anyone who encrypts satellite delivered programming for private viewing to: (1) make it available for private viewing by home satellite antenna users; (2) establish reasonable character and financial criteria for distributors of satellite delivered programming and not discriminate in prices, terms, or conditions among distributors offering similar distribution services; and (3) conduct such encryption according to Federal Communications Commission (FCC) - approved standards designed to comply with specified criteria. Requires the FCC-approved standards to provide the public interest benefits of a universal encryption system permitting decryption by cable television subscribers and home satellite users. Authorizes aggrieved persons to commence civil actions to enforce this Act. Requires the Federal Trade Commission (FTC) to conduct a study of pricing and distribution terms of satellite television programming to determine whether the programming market is developing competitively. Authorizes the FTC to establish remedies necessary to produce adequate competition. Requires the FCC to begin a rulemaking proceeding on improving access to network signals for rural Americans.
United States · United States Congress · 31 March 1987
Directs the Administrator of Veterans Affairs to establish a national cemetery in Maricopa County, Arizona, on the site of and coextensive with the Veterans Memorial Cemetery of Arizona. Authorizes appropriations.
United States · United States Congress · 30 March 1987
Amends titles XVIII (Medicare) and XIX (Medicaid) of the Social Security Act to provide coverage for clinical social worker services under Medicaid and part B (Supplementary Medical Insurance) of Medicare.
United States · United States Congress · 26 March 1987
Medicare Rural Health Care Stability Amendments of 1987 - Amends title XVIII (Medicare) of the Social Security Act to require that whenever the Secretary of Health and Human Services proposes a regulation or promulgates a final version of a regulation under the Medicare program or part B (Peer Review) of title XI of the Act which will have a significant impact on rural health care, the Secretary make a regulatory impact analysis available to the public. Amends part A (General Provisions) of title XI of the Act to establish an Office of Rural Health Policy in the Office of the Administrator of the Health Care Financing Administration to: (1) advise the Administrator regarding the effects of current policies and changes in the Medicare program on rural health; and (2) oversee compliance with the requirement that there be at least 60 days for public comment before a proposed Medicare regulation is finalized.
United States · United States Congress · 26 March 1987
Medicare Part A Rural Health Care Stability Amendments of 1987 - Amends title XVIII (Medicare) of the Social Security Act to permit a rural hospital with less than 150 beds to furnish extended care services. (Currently, rural hospitals must have less than 50 beds to furnish such services.) Prohibits the making of Medicare payments to hospitals with more than 49 beds for extended care services: (1) which a patient receives after a bed has been available for five days in a skilled nursing facility located within the same region as the hospital, unless the patient's physician certifies that transferring the patient to such facility is medically inappropriate; and (2) to the extent such services utilize more than 15 percent of the bedspace over a cost reporting period. Directs the Secretary of Health and Human Resources to report to the Congress by February 1989 concerning: (1) the proportion of hospital admissions for extended care services which are denied or approved by a peer review organization; and (2) methods of encouraging eligible hospitals that have a low occupancy rate and are located in areas in need of extended care service providers to enter into agreements with the Secretary to provide such services. Requires that whenever the Secretary proposes a regulation or promulgates a final version of a regulation under the Medicare program or part B (Peer Review) of title XI of the Act which will have a significant impact on payment under part A (Hospital Insurance) of the Medicare program for rural health care, the Secretary make a regulatory impact analysis available to the public. Extends, through FY 1989, the provision of additional payments to sole community hospitals experiencing a decrease of more than five percent in patient volume for a cost reporting period due to circumstances beyond their control. Requires the Administrator of the Health Care Financing Administration to establish a study of the criteria used for classifying hospitals as rural referral centers which includes an examination of the extent to which such centers receive more or less than their actual costs of providing inpatient hospital services. Directs the Administrator to report to the Congress by March 1989 regarding such study. Directs the Secretary to establish three-year demonstration projects to determine appropriate methods of strengthening the financial and managerial capability of isolated and financially distressed rural hospitals to provide necessary health care services. Sets forth reporting requirements.
United States · United States Congress · 25 March 1987
Acknowledges the magnanimity of the Marshall plan and the efforts of the Marshall Foundation in Lexington, Virginia, to continue the values for which George C. Marshall stood, and asks all Americans to rededicate themselves to the ideals which George C. Marshall represented. Welcomes the publication on June 5, 1987, of the fourth volume of the official biography of George C. Marshall. Designates the month of June 1987 as George C. Marshall Month.
United States · United States Congress · 19 March 1987
Government Contractor Whistleblower Protection Act of 1987 - Prohibits a Federal contractor from taking reprisal actions against its officers or employees for disclosing information to a Federal agency regarding performance of a contract with such agency which indicates: (1) a violation of law; or (2) mismanagement, gross waste of funds, abuse of authority, or a danger to public health or safety. Sets forth civil penalties and remedies for violations of this Act.
United States · United States Congress · 18 March 1987
Employee Educational Assistance Act of 1987 - Amends the Internal Revenue Code to make permanent the income tax exclusion for employee educational assistance programs. (Present law terminates such exclusion as of December 31, 1987.) Requires, for every taxable year beginning after 1988, an annual cost of living adjustment of the maximum excludable amount. Waives the maximum excludable amount for any educational assistance furnished by certain educational institutions to graduate students engaged in teaching or research activities for such organization.
United States · United States Congress · 18 March 1987
Amends the Impoundment Control Act of 1974 to provide that budget authority proposed to be rescinded or reserved in a special message transmitted to the Congress by the President shall be made available for obligation unless the Congress completes action within a specified period on a rescission bill disapproving the rescission of such authority.
United States · United States Congress · 18 March 1987
Expresses the sense of the Congress that the President should express to the Soviet Union the U.S. opposition to the Soviet Union's slave labor policies by all possible means, including refusing to permit imports of products made by such labor. Requests the President to end the delay in enforcing the restriction against importing goods produced by forced labor.
United States · United States Congress · 17 March 1987
Federal Lands Receipts Clarification Act - Amends the Mineral Lands Leasing Act, the Mineral Leasing Act for Acquired Lands, and other Federal law to specify that the States' share of certain revenue from National Forest System timber sales, from oil and gas royalties, and from mineral and geothermal leases be determined on the basis of gross receipts.
United States · United States Congress · 17 March 1987
Amends the Export Administration Act of 1979 to direct the Secretary of Commerce to establish a western regional office with the authority to issue export licenses.
United States · United States Congress · 12 March 1987
Amends the Federal criminal code to impose the death penalty or life imprisonment without the possibility of parole for first degree murders committed by prisoners serving life sentences in Federal correctional institutions. Requires the Government, for any offense punishable by death, to serve notice upon the defendant a reasonable time before trial or acceptance of a guilty plea that it intends to seek the death penalty and the aggravating factors upon which it will rely. Requires a separate sentencing hearing before a jury or the court upon motion by the defendant with the approval of the Government when the defendant is found guilty or pleads guilty to an offense punishable by death. Eliminates the requirement for a presentence report. Allows the defendant and the Government to present any information relevant to sentencing, without regard to the rules of evidence, but permits information to be excluded where its probative value is substantially outweighed by the danger of unfair prejudice, confusion of the issues, or misleading of the jury. Specifies mitigating factors which the defendant must establish by a preponderance of the evidence and aggravating factors which the Government must prove beyond a reasonable doubt. Directs the jury or the court to consider all the information and return a special finding identifying any mitigating or aggravating factors. Conditions imposition of the death penalty on a unanimous finding by the jury (or finding by the court) that: (1) some threshold aggravating factor exists; and (2) the aggravating factors sufficiently outweigh any mitigating factor found to exist. Directs the court, upon a finding that a sentence of death is justified, to impose the death penalty. Requires the court, in any hearing before a grand jury under this Act, to instruct the jury in considering the death sentence to disregard the race, color, national origin, creed, or sex of the defendant. Establishes procedures for appeal from a death sentence. Requires the Court of Appeals, upon considering the record and the information and procedures of the sentencing hearing, to affirm the decision if: (1) the sentence was not imposed under influence of passion, prejudice, or arbitrariness; and (2) the information supports the finding of aggravating factors or the absence of mitigating factors. Requires the court to provide a written explanation of its determination.
United States · United States Congress · 11 March 1987
Child Care Act of 1987 - Sets forth congressional findings regarding the child care policies of the country. Title I: Voucher System for Child Care - Directs the Secretary of Health and Human Services to make grants to each State which has an approved plan for making vouchers for child care available to individuals whose family income is less than 200 percent of the Federal proverty level and who require such services due to their employment, search for employment, or training for employment. Authorizes appropriations for FY 1988 through 1991. Requires child care providers which are not required by State law to be licensed or certified to register with the State in order to participate in the voucher program. Directs States to make voluntary certification available to child care providers not required to be licensed or certified under State law. Exempts family day care providers (child care providers caring for six or fewer children) which are not required by State law to be licensed or certified from registration requirements if the State demonstrates to the Secretary that not less than 80 percent of the children served by such providers are likely to be served by family day care providers whose names and addresses are recorded by the State. Requires the Secretary to establish criteria, standards, and a timetable for the implementation of these and other specified State voucher plan requirements. Directs the Secretary to reimburse a State for 75 percent of its costs under such plan. Provides for proportional allotments among States based upon the amount each State receives under title XX (Grants to States for Social Services) of the Social Security Act. Permits a State to use title XX funds for the voucher plan. Permits the Secretary to withhold this Act's grant payments from a noncompliant State. Excludes the amount of any voucher from determinations of income or resources for purposes of any Federal or State law. Requires each State to report biennially to the Secretary on the implementation of the plan, including the amounts used on vouchers from title XX funds. Requires the Secretary to submit an analysis of the State reports to the Congress. Title II: Changes in Dependent Care Tax Credit - Amends the Internal Revenue Code to provide for proportionately greater reductions in the dependent care tax credit when a taxpayer's income exceeds $60,000 than when his or her income exceeds $10,000, except where such credit is for care provided to a handicapped individual. Adjusts such dollar figures annually to reflect changes in the cost-of-living. Disallows dependent care tax credits for care paid for with vouchers.
United States · United States Congress · 10 March 1987
Amends the Veterans' Job Training Act to extend the time periods for initial application and commencement of training for eligible veterans under such Act. Extends: (1) the authorization of appropriations under such Act through FY 1989; and (2) the availability of amounts appropriated under such Act through FY 1991.
United States · United States Congress · 10 March 1987
Aircraft Collision Avoidance Act of 1987 - Amends the Federal Aviation Act of 1958 to require that civil aircraft with a maximum passenger capacity of more than 30 seats be equipped with a collision avoidance system developed by the Federal Aviation Administration (TCAS-II). Mandates that an altitude-encoding transponder be installed on each civil aircraft operating in a high traffic density area if such aircraft is not required to be equipped with the TCAS-II. Directs the Administrator of the Federal Aviation Administration to complete, as soon as possible, the research, development, and certification of the collision avoidance system known as TCAS-III. Authorizes appropriations.
United States · United States Congress · 10 March 1987
Interstate Compact - Western Low-Level Radioactive Waste Disposal Compact Consent Act- Grants congressional approval to the Western Low-Level Radioactive Waste Disposal Compact which provides for cooperation among the States of South Dakota, Arizona, and any other eligible State in the management of low-level radioactive waste.
United States · United States Congress · 10 March 1987
Commemorates the Northwest Ordinance of 1787 as one of the fundamental legal documents of the United States. Authorizes and requests the President to issue a proclamation calling upon the people of the United States to observe the bicentennial of the Northwest Ordinance.
United States · United States Congress · 5 March 1987
Merchant Marine Decorations and Medals Act - Authorizes the Secretary of Transportation to award decorations and medals for individual acts or service in the U.S. merchant marine. Permits the Secretary of Transportation to award: (1) a Merchant Marine Distinguished Service Medal for outstanding acts beyond the line of duty; (2) a Merchant Marine Meritorious Service Medal for meritorious acts, but lacking the outstanding character required for the Merchant Marine Distinguished Service Medal; (3) a decoration or medal for service during a war or operations outside the United States under conditions of danger to life; and (4) a decoration or medal to an individual for acts of conspicuous gallantry. Permits the Secretary of Transportation to issue a Gallant Ship Award for actions during marine disasters aimed at saving lives or property. Requires consultation with the Secretary of State before issuance of an award or citation to a foreign-flag vessel. Prohibits the Secretary of Transportation from awarding more than one of any type of decoration or medal to an individual. Authorizes the Secretary of Transportation to provide at cost or authorize for manufacture and sale at reasonable prices: (1) decorations an medals for individual acts or service in the merchant marine; and (2) replacements for decorations and medals issued under a prior law. Permits the Secretary of Transportation to issue without cost a U.S. flag and a grave marker to the family of a deceased individual who served in the merchant marine in World War II or in support of the armed forces in subsequent wars or national emergencies. Establishes a civil penalty of $2,000 for unauthorized display, manufacture, possession, or sale of a decoration or medal. Repeals the Merchant Marine Medals Act.
United States · United States Congress · 5 March 1987
Older American Amendments of 1987 - Amends the Older Americans Act of 1965 to authorize appropriations for FY 1988 through 1991 for State and community programs on aging which include programs providing nutrition services, supportive services, surplus commodities, or cash payments in lieu of food commodities to older individuals. Requires States to include among such programs a program providing in-home services to frail, older individuals. Authorizes appropriations for FY 1988 through 1991, for: (1) the older American community service employment program; (2) grants to Indian tribes for the provision of supportive and nutritional services to older Indians; and (3) the older Americans personal health education and training program.
United States · United States Congress · 5 March 1987
Child Protection Act of 1987 - Amends the Racketeer Influenced and Corrupt Organizations (RICO) Statute to extend its coverage to the sexual exploitation of children. Allows any person injured personally or in his business or property by such violations to bring a civil suit for treble damages. Amends the Federal criminal code to require a mandatory life sentence in kidnapping offenses involving the murder of a minor. Establishes mandatory minimum sentences for the sexual exploitation of minors. Provides that the period of any applicable limitation for the commencement of prosecution for certain offenses involving the sexual exploitation of children shall not begin until the child has reached the age of 18 years. Directs the Attorney General to submit a report to the Congress detailing possible changes in the Federal Rules of Evidence, the Federal Rules of Civil Procedure, the Federal Rules of Criminal Procedure, and other procedures which would facilitate the participation of child witnesses in cases involving child abuse and sexual exploitation. Directs the Attorney General to modify the classification system used by the National Crime Information System and the Federal Bureau of Investigation with respect to offenses involving the sexual exploitation of children by: (1) including the age of the victim and the relationship of the victim to the offender; and (2) using a uniform definition of a child.
United States · United States Congress · 5 March 1987
Anti-Live Animal Lure Act of 1987 - Amends the Animal Welfare Act to prohibit the sponsoring, exhibiting, or transporting to sponsor or exhibit of an animal or dog in any coursing venture. Defines "coursing" as an activity involving the pursuit by dogs of another animal as a visual lure for training, entertainment, sport, or wagering.
United States · United States Congress · 5 March 1987
Expresses the sense of the Congress that: (1) the promotion of unrestricted family visits between related people of the United States and the Soviet Union is an essential part of American policy toward the Soviet Union; and (2) the President, the Secretary of State, and other administration members should raise the issue of family visitation at all appropriate opportunities in discussions with leaders of the Communist Party and the Government of the Soviet Union.
United States · United States Congress · 5 March 1987
Expresses the sense of the Congress that the United Nations, and in particular the Human Rights Commission, should include among its highest priorities of its human rights agenda consideration of the question of human rights in Cuba.
United States · United States Congress · 4 March 1987
Military Whistleblowers Protection Act - Amends Federal armed forces provisions relating to communications with a Member of Congress to also prohibit any person from restricting a member of the armed forces in communicating with an Inspector General, except for communications that are prohibited by statute. Prohibits retaliatory personnel actions against a member for making or preparing to make such a communication. Directs the Inspector General of the Department of Defense (or of the Department of Transportation, with respect to the Coast Guard when it is not operating as a service in the Navy) to promptly investigate any allegation that a prohibited personnel action has taken place or been threatened with respect to any communication to a Member of Congress or Inspector General complaining or disclosing information reasonably believed to evidence a violation of law, mismanagement, a gross waste of funds, an abuse of authority, or a substantial and specific danger to public health or safety. Requires the Inspector General, within ten days after completing such an investigation, to report the results to the Secretary of Defense. Allows a member, within 30 days after receipt of a copy of such investigative report, to petition the appropriate military board for correction of his or her military record concerning the matter. Entitles members to legal assistance by a judge advocate in any such matter before a military corrections board. Provides administrative procedures for the hearing of such petitions, together with appropriate corrective and disciplinary action to be taken. Provides for judicial review of any order resulting from such hearing, if petitioned for within 60 days after notice of the hearing's result. Provides a statute of limitations for the bringing of any such action by a member of the armed forces.
United States · United States Congress · 4 March 1987
Declares that the Congress applauds the recent initiative by the heads of state of Costa Rica, El Salvador, Guatemala, and Honduras and congratulates them on the significant contribution made by such initiative toward ending armed conflict and reinforcing democracy in Central America. Declares that the Congress supports such initiative and looks forward to the summit meeting in Guatemala as the next phase in this effort of the Central American heads of state to forge a lasting peace in Central America.
United States · United States Congress · 3 March 1987
Assimilative Crimes Act Amendments of 1987 - Amends the Federal criminal code to provide that the criminal penalty for operating a motor vehicle under the influence of a drug or alcohol in a special maritime or territorial jurisdiction of the United States shall be the punishment provided under the law of that State, territory, possession, or district. States that whoever operates a motor vehicle in such a jurisdiction consents to certain tests if arrested for driving under the influence of a drug or alcohol. States that any person refusing to submit to such tests shall be denied the privilege of operating a motor vehicle for one year.
United States · United States Congress · 3 March 1987
Amends the Internal Revenue Code to allow a deduction for expenses related to preparation of withholding certificates. Requires that a person who filed such certificate knew it to be false or fraudulent before the imposition of civil penalties. Establishes a transition period for imposition of such penalties.
United States · United States Congress · 2 March 1987
Amends the Federal criminal code to provide that evidence obtained by a search or seizure shall not be excluded in a Federal proceeding if the seizure was undertaken in a reasonable, good faith belief in its conformity with the fourth amendment to the Constitution. Provides that evidence obtained in accordance with a warrant is prima facie evidence of good faith, absent intentional and material misrepresentation.
United States · United States Congress · 26 February 1987
Tohono O'odham-Chuichu Settlement Act - Directs the Secretary of the Interior to contract for and make annual additional deliveries, through the Central Arizona Project, of specified quantities of water to the Chuichu area of the Sells Reservation, Arizona. Directs the Secretary to construct and replace facilities to furnish domestic water to the villages of Chuichu, East Chuichu, and White Horse Pass. Requires the Secretary to construct an additional irrigation system within the Chuichu area of the Sif Oidak District of the Sells Papago Reservation sufficient for the distribution of specified acre-feet of water. Empowers the Tohono O'odham Tribe to devote all water supplies to any use. Requires the Secretary to establish a water management plan for the Chuichu area. Conditions the Secretary's obligation to execute this Act only upon tribal waiver of certain claims against the United States regarding the Maricopa-Stanfield and Eloy Subbasins. Directs the Secretary of the Treasury, upon such waiver, to pay a certain sum to the Tohono O'odham Tribe's governing body as trustee for the Tribe. Requires such funds to be invested in interest-bearing securities. Authorizes tribal spending of the principal, interest, and dividends. Authorizes appropriations. Prohibits withdrawals of water from Vekol Water Basin which underlies specified Federal lands in Arizona, except for specified uses. Requires functions of the Bureau of Reclamation under this Act regarding lands within the Sells Reservation to be subject to the Indian Self-Determination and Education Act to the same extent as if performed by the Bureau of Indian Affairs.
United States · United States Congress · 26 February 1987
Omnibus Taxpayers' Bill of Rights Act - Requires the Secretary of the Treasury (Secretary) to prepare a statement setting forth in nontechnical terms: (1) the rights and obligations of a taxpayer and of the Internal Revenue Service (IRS) during a tax audit; (2) the procedures by which a taxpayer may appeal adverse decisions, prosecute refund claims, and file complaints; and (3) the procedures that the IRS may use in enforcing revenue laws. Directs the Secretary to transmit drafts of such statement to specified congressional committees and to distribute the final statement to all taxpayers with tax forms sent by the IRS. Amends the Inspector General Act of 1978 and other Federal law to establish within the Department of the Treasury (Department) an Office of Inspector General (Inspector). Transfers to such Office the existing audit and investigation units of the Department. Prohibits the Inspector from reviewing: (1) monetary, fiscal, and tax policy; and (2) the exercise of legal judgment in the investigation and litigation of cases. Authorizes the Secretary to: (1) withhold from the Inspector requested information that the Secretary determines will jeopardize the success of an ongoing investigation or litigation, confidential sources, or the national security; and (2) prohibit the Inspector from undertaking or continuing an audit or investigation under limited circumstances described in this Act. Requires the IRS, upon taxpayer request, to conduct any interview regarding a deficiency assessment at a reasonable time and place convenient to the taxpayer and to the IRS, and to permit the taxpayer, at his or her own expense, to record the interview. Authorizes the IRS interviewer to record such interview if the taxpayer has been given prior notice and is provided, upon request and payment of reproduction costs, with a transcript of the recording. Requires the interview to warn the taxpayer that: (1) he or she has a right to remain silent; (2) any statement the taxpayer makes may be used against him or her; and (3) he or she has the right to the presence of an attorney, certified public accountant, enrolled agent, or enrolled actuary. Permits a waiver of such rights if voluntarily and knowingly made. Amends Federal law to require the Comptroller General (Comptroller) of the General Accounting Office to: (1) conduct audits of the IRS with respect to the efficiency, uniformity, and equity of the internal revenue laws (current law specifies no particular focus for such audits); and (2) conduct special audits or investigations of internal revenue law administration upon the request of any congressional committee or Member of Congress. Requires the Comptroller's annual report to the Congress to include specified findings concerning IRS management, efficiency, procedures, and structure. Divests of its finality a vote of the Joint Committee on Taxation to disapprove a Comptroller General audit of the IRS. Designates such vote as a recommendation to disapprove an audit and makes such recommendation subject to congressional approval. Prohibits evaluations of IRS personnel based on revenue collected from taxpayers as a result of audits or investigations involving such personnel. Amends the Internal Revenue Code to prescribe criminal penalties for: (1) any investigation by an officer or employee of the United States in connection with Federal tax laws that inquires into the beliefs, associations, or activities of any individual or organization; or (2) the maintenance of any records containing information derived from such an investigation. Creates a civil cause of action in Federal court (regardless of the amount in controversy) for any taxpayer aggrieved by such prohibited investigation or recordkeeping. Authorizes both equitable remedies and awards of damages, including punitive damages, litigation costs and reasonable attorney fees, in such cases. Extends from ten to 30 days the period between the required notice to a person who neglects or refuses to pay tax liability and a levy on such person's salary, wages, or other property. Specifies information that must be incorporated in such notice, including possible alternative actions and the appropriate appeals procedures. Adds to the circumstances triggering termination of such a levy: (1) an agreement between the taxpayer and the Secretary for payment of the liability; and (2) the Secretary's determination that the taxpayer's financial condition precludes enforceability of the liability. Revises the list of property exempt from levy to: (1) increase the exempt amount permitted for certain personal effects, the property of a business, and wages; (2) add an exemption for certain deposits in qualified institutions; and (3) provide an express exemption, except under limited circumstances specified in this Act, for the taxpayer's principal residence, a motor vehicle used by the taxpayer as the primary means of transportation to work, and any tangible personal property essential to the operation of the taxpayer's business in cases when a levy would prevent the taxpayer from carrying on such business. Prohibits a levy on any property when levy and sales expenses would exceed either the liability for which the levy is made or the fair market value of the levied property. Sets forth situations in which the Secretary must release a levy. Applies to jeopardy levies the administrative and judicial review procedures currently applicable to jeopardy assessments. Authorizes the Secretary, in certain cases, to enter into a binding agreement with a taxpayer under which such taxpayer may pay tax liability in installments. Requires the Secretary to offer in writing to enter such an agreement with any individual: (1) whose tax liability is $20,000 or less; and (2) who has not been delinquent in installment tax payments under similar agreements during a specified period. Permits the Secretary, after proper notice and a hearing, to modify or annul such an agreement upon the finding that the financial condition of the affected taxpayer has significantly changed. Requires the Secretary to abate in full any deficiency, including penalty or interest, completely attributable to erroneous advice in writing given to a taxpayer by an IRS officer or employee in response to such taxpayer's specific inquiry. Directs IRS officers and employees, when giving oral advice to a person, to inform such person that the contents of such communication are not binding on the IRS. Authorizes the IRS Ombudsman, upon application filed by a taxpayer, to issue a Taxpayer Assistance Order if, in the determination of the Ombudsman: (1) the taxpayer is suffering or is about to suffer from an unusual or irreparable loss as a result of the manner in which the internal revenue laws are being administered by the Secretary; and (2) the Secretary has failed to carry out any of his or her duties or has violated any provision of law. Allows the terms of a Taxpayer Assistance Order to require the Secretary to release property of the taxpayer levied upon or to cease or refrain from certain actions. Requires the Secretary to obey any Taxpayer Assistance Order issued by the Ombudsman. Allows an administrative appeal of tax liens. Revises the criteria according to which the Secretary determines a minimum sale price for property seized by levy and subject to a tax sale. Prohibits the Secretary from authorizing a class audit of taxpayers in a particular business or trade until each group member is given proper notice and the opportunity either to file an amended return or to challenge the Secretary's findings at a hearing. Places upon the IRS the burden of proof on all issues in all administrative and judicial proceedings between the IRS and a taxpayer. Applies the rulemaking provisions of the Administrative Procedure Act to all IRS rules and regulations prescribed by the Secretary.
United States · United States Congress · 26 February 1987
Amends the Congressional Budget Act of 1974 to provide that it shall not be in order for either House of Congress to consider any legislation which would impose any requirement on State or local governments which is likely to result in an annual cost to such governments of $50,000,000 or more for any particular program, project, or activity, except for legislation which complies with any sequestration order issued under the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act). Requires the report of the Committee on the Budget of each House accompanying the concurrent resolution on the budget to identify changes in Federal aid programs for State and local governments on a program-by-program basis.
United States · United States Congress · 26 February 1987
Amends the Internal Revenue Code to suspend during a specified period of time the excise taxes on: (1) aviation fuel; (2) aircraft tires; (3) gasoline used in aircraft; and (4) air transportation. Provides that such taxes shall be suspended during a time when the unobligated balance in the Airport and Airway Trust fund exceeds $1,000,000,000.
United States · United States Congress · 25 February 1987
Amends the Federal criminal code to establish penalties for damaging or destroying any religious real property or interfering with any person's free exercise of religious beliefs.
United States · United States Congress · 25 February 1987
Merchant Seamen's Benefit Act - Provides for creditable active duty service for veterans' benefits purposes for certain individuals who served in the merchant marine during World War II, who were prisoners of war or civilian internees as the result of enemy action against merchant shipping, and who were in an accredited wartime maritime training program. Prohibits payment of benefits for periods before the date of enactment of this Act.
![Official portrait of Rep. Kolbe, Jim [R-AZ-8]](https://www.congress.gov/img/member/k000306_200.jpg)