United States · United States Congress · 11 March 1992
Black Bear Protection Act of 1992 - Directs the Secretary of Commerce under the Export Administration Act of 1979 to prohibit the export of American black bear viscera. Requires the Secretary of the Interior to report to the Congress on the American black bear viscera trade. Requires the United States Trade Representative to discuss issues involving such trade with countries that are the leading importers of such products.
United States · United States Congress · 10 March 1992
Amends the Tax Reform Act of 1986 to repeal the provision taxing scholarships and fellowships, and to exclude them from gross income, beginning with the 1987 tax year. Waives the statute of limitations for related refund or credit claims filed within one year of enactment of this Act.
United States · United States Congress · 10 March 1992
Department of Manufacturing and Commerce Act of 1992 - Renames the Department of Commerce as the Department of Manufacturing and Commerce. Directs the President to establish a Manufacturing Advisory Commission to examine Federal agencies, programs, and offices responsible for manufacturing-related research and development, technology transfer, education, and trade in order to prepare a report for the Congress on the feasibility of consolidating such agencies, programs, and offices into a single Office of Manufacturing within the Department.
United States · United States Congress · 5 March 1992
Small Business Innovation Development Amendment Act of 1992 - Amends the Small Business Innovation Development Act of 1982 to extend the Small Business Innovation Research (SBIR) Program from October 1, 1993, to October 1, 2000. Amends the Small Business Act regarding small business eligiblity for Federal agency research and development awards to include in the three-phase evaluation process determining the technological feasibility of ideas those ideas which appear to have commercial potential. Prescribes minimum SBIR expenditure amounts for FY 1992 through 1997 and after. Requires each Federal agency that is required to establish an SBIR program to: (1) determine unilaterally research topics within its SBIR solicitations, giving special consideration to topics which permit substantial applicant participation in research project formulation; and (2) make payments in full to SBIR funding agreement recipients, subject to specified audit deadlines. Directs the Administrator of the Small Business Administration (the Administrator) to modify directives for the conduct of general SBIR policy to provide for: (1) rights to data; (2) continued use of agency property; (3) follow-on contracts; and (4) increased amounts of Phase 1 awards. Repeals the requirement for an annual report by the Office of Science and Technology Policy. Provides that if a Federal agency required to establish an SBIR program makes an SBIR solicitation award for which it receives only one proposal, it shall provide written justification of such award in its next annual report. Requires the Comptroller General to report to the Congress on specified aspects of SBIR program implementation.
United States · United States Congress · 5 March 1992
Amends Federal law relating to unlicensed shipping personnel to require merchant mariner's documents for individuals serving on a vessel of at least five gross tons (currently, at least 100 gross tons), subject to certain exceptions, including small passenger vessels (currently, including vessels operating only on rivers and lakes, except the Great Lakes). Removes provisions excepting barges.
United States · United States Congress · 5 March 1992
Medicare Geographic Data Accuracy Act of 1992 - Amends title XVIII (Medicare) of the Social Security Act to require the Secretary of Health and Human Services to consult with State medical societies in revising the geographic adjustment factors used to determine reimbursements for physician services under part B (Supplementary Medical Insurance) of Medicare. Requires the Secretary to base geographic-cost-of-practice indices under Medicare upon the most recent available data.
United States · United States Congress · 5 March 1992
Prohibits U.S. military and economic assistance to Turkey until the President certifies to the Congress that: (1) the Turkish Government has released or accounted for the five Americans abducted by the Turkish invasion forces in 1974 and the 1,614 Greek Cypriots who have been missing since the Turkish invasion; (2) the churches in the occupied parts of Cyprus that were converted to mosques in violation of the Geneva Conventions have been restored to their original condition for Christian worship; (3) all Turkish military forces in excess of those permitted by the 1960 Treaty of Alliance and all illegal Turkish colonists have been withdrawn from Cyprus; (4) the Turkish Government has returned the area of Famagusta/Varosha to the Government of Cyprus; (5) negotiations have resulted in progress towards establishing a democracy in Cyprus; and (6) the Turkish Government is in compliance with the United Nations Charter, specified United Nations resolutions, and the North Atlantic Treaty and is not engaged in human rights violations.
United States · United States Congress · 20 February 1992
Expansion of Processed and High-Value Agricultural Exports and Employment Opportunities Act of 1992 - Establishes: (1) export credit guarantee and enhancement program set-asides for processed and high-value agricultural products; and (2) related reporting requirements.
United States · United States Congress · 19 February 1992
Historic Sites Selection Reform Act of 1992 - Amends the Historic Sites, Buildings, and Antiquities Act to prohibit the obligation or expenditure of funds by the Secretary of the Interior to carry out such Act: (1) unless their appropriation has been specifically authorized by law enacted on or before enactment of this Act; or (2) in excess of the amount prescribed by law enacted on or after such enactment. Authorizes appropriations.
United States · United States Congress · 19 February 1992
Individualized Rehabilitation Services Program Selection Act of 1992 - Amends the Rehabilitation Act of 1973 to provide handicapped individuals eligible for services under such Act with the right to select their vocational rehabilitation service providers pursuant to an individualized written rehabilitation program.
United States · United States Congress · 18 February 1992
Credit Availability Act - Amends the Home Owners' Loan Act to postpone until after December 31, 1996, the requirement that capital standards for savings associations be no less stringent than those for national banks. Mandates that the leverage limit for a savings association shall maintained, until January 1, 1997, at a core capital that is equal to (currently, not less than) three percent of its total assets. Declares that, until January 1, 1997, certain risk-based capital requirements shall be 90 percent of the risk-based capital requirements applicable to national banks. Outlines the eligibility criteria under which the Director of the Office of Thrift Supervision may grant exemptions from the statutory capital standards for savings associations.
United States · United States Congress · 11 February 1992
Deposit Insurance Notification Act of 1992 - Amends the Federal Deposit Insurance Act to mandate that an insured depository institution promptly notify its depositors when their deposits equal 95 percent or more of the maximum amount insured by the Federal Deposit Insurance Corporation.
United States · United States Congress · 7 February 1992
Cancer Registries Amendment Act - Amends the Public Health Service Act to authorize grants or contracts to operate population-based, statewide cancer registries in order to collect certain data for each form of in-situ and invasive cancer except basal cell and squamous cell carcinoma of the skin. Authorizes grants for planning the registries. Mandates a study on factors contributing to elevated rates of breast cancer mortality in Connecticut, Delaware, Maryland, Massachusetts, New Hampshire, New Jersey, New York, Rhode Island, Vermont, and the District of Columbia. Authorizes the Secretary of Health and Human Services, directly or through grants and contracts, or both, to provide technical assistance to the States in the establishment and operation of statewide registries. Authorizes appropriations.
United States · United States Congress · 5 February 1992
Anti-Recession Infrastructure Jobs Act of 1992 - Authorizes the Secretary of Commerce, acting through the Economic Development Administration, to make grants to State and local governments for infrastructure projects in distressed areas. Provides for direct grants for construction and improvement and for completion of planning. Provides for supplemental grants for other Federal grant programs and for State and local programs. Prohibits the use of grants to acquire real property or to cover maintenance costs. Requires assurance that on-site labor can begin within 90 days of project approval. Requires: (1) contracting out construction or improvement work on grant projects; (2) competitive bidding; (3) acceptance of the lowest responsive bid; (4) advertised specifications covering all requirements or obligations preceding contract award; (5) Buy American conditions; (6) minority participation; and (7) applicability of specified Federal laws regarding individuals with disabilities. Directs the Secretary, in carrying out this Act, to prescribe rules, regulations, and procedures that assure adequate consideration is given to the relative needs of various sections of the country, including consideration of these factors in proposed project areas: (1) severity and duration of unemployment; (2) income levels and extent of underemployment; (3) extent of proposed project contribution to reducing unemployment; and (4) amount of unemployment or underemployment in the construction and construction-related industries. Requires a final determination on each grant application within 60 days after the Secretary receives it (or else the grant will be deemed approved). Sets forth formulas for allocation of funds. Sets aside two and one-half percent for Indian tribes and Alaska Native villages. Sets minimum and maximum allocation limits for any one State and for specified U.S. territories. Requires the Secretary, in making such grants, to give priority and preference to public works: (1) projects of local governments; (2) projects requested by a State or special purpose unit of local government and endorsed by a general purpose local government; and (3) projects requested by school districts. Requires the Secretary, if the average national unemployment rate is six percent or above for the most recent 12 consecutive months, to: (1) expedite and give priority to applications from State or local governments with rates for that period above the national rate; and (2) give priority thereafter to those from any State or local governments having rates for that period above six percent but below the national rate. Requires State and local prioritization of applications. Requires (if the applicant so requests) that the local government's unemployment rate be based on the rate of any community or neighborhood within such local government's jurisdiction. Authorizes appropriations.
United States · United States Congress · 5 February 1992
Limits the mileage allowance rates for Members, officers, and employees of the House of Representatives to those prescribed by the Administrator of General Services.
United States · United States Congress · 30 January 1992
Amends the Federal Election Campaign Act of 1971 to proscribe fraudulent misrepresentations of campaign authority with respect to soliciting or accepting contributions. Imposes civil and criminal penalties for violations of this Act.
United States · United States Congress · 29 January 1992
Expresses the sense of the Congress that parties to the Convention on International Trade in Endangered Species of Wild Fauna and Flora should withdraw their reservations regarding listed species before the eighth Conference of the Parties in March 1992.
United States · United States Congress · 28 January 1992
Health Care Savings Plan Act of 1992 - Amends the Internal Revenue Code to allow individuals a tax deduction for contributions made to a medical care savings account established for the benefit of an eligible individual. Defines an eligible individual as: (1) one who is not covered by an employer-provided group health plan; or (2) one who is covered by such a plan which is a qualified catastrophic coverage health plan and is not covered by any other health plan. Allows penalty-free withdrawals from such accounts to the extent that amounts in such accounts exceed $15,000. Allows such deduction in arriving at adjusted gross income. Establishes an excise tax for excess contributions to medical care savings accounts and makes such accounts subject to the tax on prohibited transactions. Allows the transfer of unused amounts in flexible spending accounts of cafeteria plans to medical savings accounts. Allows the full deduction for medical and dental expenses for amounts paid for qualified catastrophic coverage health plans.
United States · United States Congress · 28 January 1992
Amends rule XXI of the Rules of the House of Representatives to require a recorded vote upon final passage or adoption, as the case may be, of any bill or resolution making an appropriation or providing direct spending authority or new credit authority.
United States · United States Congress · 22 January 1992
Amends Federal law to prohibit a Member of the House of Representatives from sending any franked mass mailing outside the Member's congressional district. Authorizes a Member of Congress to mail franked mail with a simplified form of address for delivery within his or her congressional district only. (Current law permits such mailings throughout the Member's State.) Prohibits the Committee on House Administration from approving any payment for, and a Member from making any expenditure from, any allowance of the House or any other official funds if any portion is for any cost related to a mass mailing by a Member of the House outside his or her congressional district.
United States · United States Congress · 3 January 1992
Amends the Railroad Retirement Solvency Act of 1983 to make permanent the transfer to the Railroad Retirement Account of income tax revenues attributable to the taxation of tier II railroad retirement benefits.
United States · United States Congress · 3 January 1992
Amends the Internal Revenue Code to make permanent the provisions permitting small issues of tax-exempt bonds to finance manufacturing facilities and farm property.
United States · United States Congress · 26 November 1991
Directs the Secretary of Health and Human Services and the Secretary of Agriculture to jointly report to the President and the Congress on the differences in program rules under the food stamp program, Aid to Families with Dependent Children program (part A of title IV of the Social Security Act), and Medicaid program (title XIX of the Social Security Act) and how such rules could be made uniform. Requires coordination of such report with the report of the Advisory Committee on Welfare Simplification and Coordination.
United States · United States Congress · 26 November 1991
Expresses the sense of the Congress that the United States should continue to support the full protection of the African elephant through the unqualified listing of all populations of the African elephant on Appendix I of the Convention on International Trade in Endangered Species of Wild Flora and Fauna.
United States · United States Congress · 25 November 1991
Biomedical Research in Space Act of 1991 - Mandates establishment of: (1) a working group to coordinate space-based biomedical research; (2) microgravity biomedical research grants; and (3) graduate research fellowships. Authorizes appropriations. Requires a plan for joint biomedical research with the Soviet Union or its constituent republics. Provides for a national electronic data archive for space-based biomedical research data. Authorizes appropriations. Mandates an international telemedicine satellite consultation capability to support emergency medical services in disaster areas. Authorizes appropriations.
United States · United States Congress · 25 November 1991
Consumer Products Safe Testing Act - Declares the policy that Federal departments and agencies shall encourage the development and use of product testing procedures that accurately reflect the acute health effects on humans of certain products, including consumer products and products containing hazardous or toxic substances, but which do not rely upon animals. Directs each Federal department or agency head (head), within one year, to: (1) review and evaluate any regulation, guideline, or recommendation issued by such department or agency which requires, recommends, or encourages the use of the Draize or other animal acute toxicity test for the purpose of evaluation of the safety of a regulated product; (2) review and evaluate nonanimal alternatives with the potential for partial or full replacement of the products regulated; and (3) promulgate regulations, guidelines, or recommendations that specify that a nonanimal acute toxicity test or battery of tests (NATT) should be used instead of an animal acute toxicity test unless that head determines that the NATT is less likely to predict the acute health effects on humans of a product than the animal acute toxicity test. Requires the appropriate head, if a determination is made that no NATT is as likely to predict the human reaction to the regulated product as the Draize or other animal acute toxicity test, to publish in the Federal Register an explanation of all options considered and the justification for continuing the animal acute toxicity test, which shall be subject to public comment. Provides for periodic review of animal acute toxicity testing regulations. Makes this Act inapplicable to regulations, guidelines, or recommendations related to medical research.
United States · United States Congress · 22 November 1991
Commends: (1) the people of Guam for their patriotism, bravery, loyalty to the United States, and many sacrifices during World War II, particularly during the invasion and occupation of the Guam territory; (2) the members of the Navy Insular Force and U.S. Navy and Marine Corps for the efforts and sacrifices they made in defense of the U.S.; (3) the Hawaiians for their sacrifices and contributions to the U.S. war effort during the attack on Pearl Harbor on December 7, 1941; and (4) the Hawaii Territorial Guard members, Varsity Victory Volunteers, the civilian workers at the Pearl Harbor Naval Ship Yard and other Hawaiian military installations, 100th Infantry Battalion, Military Intelligence Service, and 442nd Regimental Combat Team for their sacrifices and contributions to the U.S. war effort during such attack.
United States · United States Congress · 21 November 1991
Taxpayer Bill of Rights Act of 1991 - Title I: Additional Safeguards to Protect Taxpayers' Rights - Subtitle A: Taxpayers' Advocate - Amends the Internal Revenue Code to establish in the Internal Revenue Service (IRS) the Office of Taxpayers' Advocate, headed by the Taxpayers' Advocate, appointed by the President, by and with the advice and consent of the Senate. Requires the Office to: (1) assist taxpayers in resolving problems with the IRS; (2) identify areas in which taxpayers have problems in dealings with the IRS; (3) propose changes in the administrative practices of the IRS to mitigate such problems; and (4) identify potential legislative changes which may be appropriate to mitigate such problems. Requires the Taxpayers' Advocate to annually report to specified congressional committees on Office activities. Requires the Commissioner of Internal Revenue to establish procedures requiring a formal response to all recommendations submitted to the Commissioner by the Taxpayers' Advocate. Authorizes the terms of a Taxpayer Assistance Order to require the Secretary of the Treasury to take certain actions (currently, only to cease or refrain from taking such actions). Subtitle B: Modifications to Installment Agreement Provisions - Requires prior notification to taxpayers under an installment agreement to pay tax liability before altering, modifying, or terminating such an agreement. Provides for administrative review of denials of requests for installment agreements. Suspends the failure to pay penalty during any period an installment agreement is in effect. Subtitle C: Interest - Extends from ten days to 21 days the period for which interest will not be imposed after notice and demand for payment, if such payment is less than $100,000. Provides for the abatement of interest in the case of an assessment due to the error or delay of an IRS managerial act. Increases the interest rate for overpayment of tax from two percent to three percent (making such rate equal to the interest rate for underpayment of tax). Waives interest on all overpayments refunded within 45 days after a return is filed. Subtitle D: Joint Returns - Requires separate deficiency notices in the case of a joint income tax return if the most recent data available to the IRS shows that such spouses did not file a joint return with each other. Allows the disclosure of collection activities to an individual requesting such information in the case of a joint return where such individual is no longer married to or resides in the same household as the other joint filer. Removes limitations on filing a joint return after filing separate returns. Subtitle E: Collection Activities - Authorizes the Secretary, if it is determined to be in the best interest of the taxpayer and the United States, to: (1) withdraw a notice of a lien; (2) return property that has been levied upon; and (3) offer compromises in civil or criminal cases. Requires the Secretary, at the request of the taxpayer, to make reasonable efforts to notify credit reporting agencies and financial institutions of such withdrawal notice. Subtitle E (sic): Erroneous and Fraudulent Information Returns - Requires payee statements to provide the phone number of the person providing payment. Establishes civil damages for the fraudulent filing of information returns. Requires the Secretary to take reasonable steps to corroborate the accuracy of an information return when making a determination of a deficiency by a third party, when such return is disputed by the taxpayer. Subtitle F: Modifications to Penalty for Failure to Collect and Pay Over Tax - Declares that a person shall not be liable for any penalty for failure to collect and pay over tax if such person: (1) is not a significant owner, or highly compensated employee of the trade or business; (2) notifies the Secretary within ten days after such failure; and (3) such notification was before any notice by the Secretary with respect to such failure. Requires the Secretary to disclose certain information where more than one person is liable for a penalty. Subtitle G: Awarding of Costs and Certain Fees - Repeals the "substantially justified" test for determining whether a taxpayer may recover costs and fees incurred as part of an administrative or court proceeding. Provides for the awarding of reasonable litigation or administrative costs to a prevailing party who represents himself in an administrative or court proceeding. Makes IRS employees personally liable in certain cases. Provides that any failure to agree to an extension of time for the assessment of any tax shall not be taken into account in determining whether a prevailing party has exhausted all administrative remedies. Subtitle H: Other Provisions - Revises provisions on the required content of tax due, deficiency, and other notices. Provides for the treatment of returns prepared for or executed by the Secretary for purposes of certain tax penalties. Provides protection for taxpayers who rely on certain guidance published by the IRS. Title II: Form Modifications, Studies - Subtitle A: Form Modifications - Directs the Secretary to: (1) ensure that taxpayers are aware of permission to pay tax in installments, extensions of time for payment of tax, and compromises of tax liability; (2) improve procedures for taxpayers to notify the Secretary of changes in names and addresses; (3) include in a specified publication a section on the rights and responsibilities of divorced individuals; (4) ensure that employees are aware of their responsibilities under the Federal tax system and that the public is aware of penalties for failure to collect and pay over tax; and (5) notify taxpayers any payments that cannot be associated with any outstanding tax liability. Subtitle B: Studies - Requires the Secretary to report to the tax-writing committees on: (1) a pilot program for appeals of certain enforcement actions (including lien, levy, and seizure actions; (2) a study on ways to assist the elderly, physically impaired, foreign-language speaking, and other taxpayers with special needs to comply with IRS laws; (3) the scope and content of the IRS taxpayer-rights education program for its officers and employees; and (4) cases involving complaints about misconduct of IRS employees and the disposition of such complaints. Requires the Comptroller General to report to the tax-writing committees on: (1) a study of notices of deficiency; (2) the accuracy and clarity of 25 of the most commonly used IRS forms, notices, and publications; and (3) a study of IRS employee-suggestion programs.
United States · United States Congress · 21 November 1991
Commercial Space Competitiveness Act of 1991 - Title I: General Provisions - Sets forth findings and definitions for this Act. Title II: Space Transportation - Amends the Commercial Space Launch Act to extend certain provisions relating to payment by the United States against a licensee under the Act. Amends the Launch Services Purchase Act of 1990 to include suborbital payloads in the requirement to purchase launch services from commercial providers. Modifies requirements regarding use of non-commercial providers. Mandates a report on use of commercial services for suborbital launch programs. Establishes a demonstration program to award vouchers to researchers for the payment of commercial launch services and payload integration services for small scientific payloads. Authorizes grants for projects relating to the development or improvement of space transportation infrastructure. Establishes in the Treasury the Commercial Space Transportation Trust Fund, to consist of revenues from any fees assessed by the Department of Transportation for the licensing of commercial launch activities and to be used for projects that directly benefit the U.S. space transportation industry. Requires that projects be selected by an Industry Selection Committee representing fee payors. Requires an inventory to identify federally-owned launch support facilities: (1) not needed for public use; or (2) which could be made available for non-Federal use on a reimbursable basis without interfering with Federal activities. Title III: Use of Missile Assets for Space Launch - Allows Federal agencies to make use of missile systems or components thereof decommissioned from the military arsenal (missile assets) only when such use is more cost effective than commercial launch services. Requires an agency, when missile assets are used, to make the assets available as Government-furnished equipment and purchase commercial launch services from the private sector. Regulates the decision on whether to use missile assets and, if so, their use. Allows Federal agencies, in certain circumstances, to provide for acquisition by the private sector of missile assets. Amends the Commercial Space Launch Act to allow, for purposes of provisions relating to acquisition and payment by the private sector of launch property or services, an agency providing launch property to define "fair market value" as the most beneficial price offered to the Government at auction. Requires an agency, to promote fair and open competition, to make certain data available to bidders. Expresses the sense of the Congress that the release of missile assets by foreign governments or the offer of launch services by foreign entities using such assets should be addressed in fair trade negotiations. Requires Federal agencies to consider such release or offer in decisions regarding the sale of U.S. missile assets. Title IV: Miscellaneous - Authorizes the Administrator of the National Aeronautics and Space Administration (NASA) to enter into contracts in which the Government agrees to procure sufficient quantities of a commercial space product or service needed to meet Government mission requirements so that a commercial venture is made viable (anchor tenancy contracts) in order to increase the viability of a commercial space venture. Amends the National Aeronautics and Space Act of 1958 to authorize NASA to: (1) make contracts in excess of available funds; and (2) provide for liability payments from certain sources in the event the Government terminates such contracts. Authorizes Federal agencies to allow non-Federal entities to use their space-related facilities on a reimbursable basis. Amends the National Aeronautics and Space Act of 1958 to mandate protection of information developed under specified provisions of the Act from dissemination. Establishes a Commercial Space Achievement Award, consisting of a medal and, if funding is available, a cash prize, to individuals, corporations, corporate divisions, or corporate subsidiaries meeting certain criteria. Authorizes the Secretary of Commerce to accept gifts from public and private sources for the cash prize.
United States · United States Congress · 21 November 1991
Pension Protection in Bankruptcy Act of 1991 - Title I: Employer Liability, Lien, and Portability - Subtitle A: Amendments to Title IV of the Employee Retirement Income Security Act of 1974 - Amends title IV (Plan Termination Insurance) of the Employee Retirement Income Security Act of 1974 (ERISA) to revise limitations on employer liability liens and priority amounts. Provides that, in the case of plan terminations initiated on or after January 1, 1992, the lien of the Pension Benefit Guaranty Corporation (PBGC) for employer liability shall be determined according to a specified formula. Makes similar revisions relating to the amount of liability to the PBGC which is entitled to priority treatment in insolvency and bankruptcy cases. Amends the Pension Protection Act with respect to bankruptcy and insolvency claims. Provides that specified amendments under this Act shall be effective as if included under the Single-Employer Pension Plan Amendments of 1986 and the Pension Protection Act. Amends ERISA to provide for liability upon liquidation of a contributing sponsor of a single-employer plan. Makes such sponsor liable as though the plan had terminated in a distress termination, even if the sponsor's controlled group remains a contributing sponsor of the plan or is liable for payment of specified contributions or installments. Directs the PBGC to transfer such liability payments to the ongoing plans. Subtitle B: Amendments to Title 11, United States Code - Amends the Federal bankruptcy code to permit the PBGC to be a member of an unsecured creditors' committee. Revises priority payment provisions with respect to unpaid contributions to pension plans under ERISA. (Classifies these priorities as expenses arising before, or administrative expenses arising after, the commencement of the case, depending on whether such unpaid contributions are attributable, or such plan termination occurs, before or after the filing of the petition for bankruptcy.) Amends one specified Bankruptcy Rules to require the bankruptcy court to give the PBGC notice of a bankruptcy petition filed (and all other notices required to be served on creditors and interested parties), in any case in which the debtor or an affiliate maintains a pension plan to which title IV of ERISA applies. Title II: Miscellaneous ERISA Title IV Amendments - Amends ERISA title IV to revise provisions relating to: (1) enforcement of minimum funding requirements; (2) definition of contributing sponsor; (3) recovery ratio payable under PBGC guaranty; (4) distress termination criteria for banking institutions; and (5) variable rate premium exemption. Eliminates a specified seventh revolving fund and transfers its assets and liabilities to the first revolving fund (i.e. the single-employer basic benefits guaranty fund).
United States · United States Congress · 21 November 1991
Federal-State Pesticide Regulation Partnership Act of 1991 - Amends the Federal Insecticide, Fungicide, and Rodenticide Act to remove the authority of political subdivisions to inspect records of persons selling or delivering pesticides for purposes of enforcing such Act. Prohibits local governments from imposing or continuing any requirement regarding pesticides or devices.
United States · United States Congress · 21 November 1991
Reforestation Tax Act of 1991 - Amends the Internal Revenue Code to provide taxpayers a partial inflation adjustment for the deduction from gross income for qualified timber gain. Allows such deduction in computing adjusted gross income. Provides for applying passive loss limitations to timber activities. Increases the amount allowable as a deduction for amortization of reforestation expenditures and provides an inflation adjustment after calendar year 1992. Applies such inflation adjustment to the reforestation credit.
United States · United States Congress · 20 November 1991
Amends the Internal Revenue Code to allow an individual income tax deduction for up to $2,000 annually of contributions to a savings account established to pay the educational expenses (tuition, supplies, meals, and lodging) of any individual under age 19 at an institution of higher education or a vocational school. Disallows the deduction for contributions to an account maintained for any individual aged 19 or older. Requires any account balance to be distributed after the beneficiary attains age 27. Excludes from gross income any account distributions that are used to pay educational expenses of the eligible beneficiary. Exempts an account from taxation (except for the tax on unrelated business income of a charitable organization) unless a contributor or the beneficiary engages in specified prohibited transactions in connection with it. Imposes a ten percent surtax on distributions not used for educational purposes. Requires the account trustee to report to the Secretary of the Treasury and to the account's beneficiary concerning the account. Imposes a penalty for failure to report. Allows taxpayers who do not otherwise itemize deductions to deduct for contributions to an education savings account. Imposes penalty taxes in connection with excess contributions or prohibited transactions associated with an account.
![Official portrait of Rep. Lewis, Thomas F. [R-FL-12]](https://www.congress.gov/img/member/l000295_200.jpg)