United States · United States Congress · 25 January 1988
Farmer Fuel Tax Relief Act - Amends the Internal Revenue Code to prohibit imposition of the excise tax on the sale of diesel or aviation fuel to any purchaser (or purchaser for resale to a second purchaser) for use on a farm for farming purposes. (Although fuel sold for these purposes is tax-exempt under current law, provisions of the Revenue Act of 1987 require purchasers to pay the tax and subsequently apply for a refund based on nontaxable uses of the fuel.) Permits wholesale distributors of gasoline who have registered with the Secretary of the Treasury and posted the required bond to pay the gasoline tax (in lieu of the person otherwise liable for the tax.) Prohibits imposition of the gasoline tax on the sale or removal of gasoline by any person (or for resale to a second person) for use on a farm for farming purposes. Requires that the reduced gasoline tax rate (3.4 cents instead of 9.1 cents) be applied with respect to gasoline used to produce gasohol after the time of the relevant removal or sale.
United States · United States Congress · 18 December 1987
Requires the Secretary of Commerce to ensure that no member of the armed forces, civilian employee of the Department of Defense, or dependent of such member or employee is excluded from any decennial census based on such member or employee being assigned to a post outside the United States.
United States · United States Congress · 18 December 1987
Local Government Infrastructure Financing Improvement Act of 1987 - Amends the Public Works and Economic Development Act of 1965 to direct the Secretary of Commerce to provide local governments technical assistance with respect to financing construction, repair, and expansion of public works facilities, including provision of information necessary to familiarize local governments about the use and availability of tax-exempt public works facility bonds for such financing. Requires the Secretary to report biennially to specified congressional committees on local government public works financing practices. Amends the Internal Revenue Code to: (1) raise from $5,000,000 to $25,000,000 the threshold amount of tax-exempt bonds that a small governmental unit may issue and still remain within the exception from arbitrage rebate requirements; and (2) increase from ten percent to 25 percent the amount of tax-exempt government bond proceeds that may be used by a nongovernmental entity for private purposes without triggering treatment of the bond issue as a taxable private activity bond. Limits the latter provision to governmental issuers whose reasonably anticipated amount of tax-exempt obligations to be issued during the calendar year is $25,000,000 or less. Caps at $25,000,000 the amount of bonds to which the issuer may apply the 25 percent private use test in any year.
United States · United States Congress · 10 December 1987
Expresses the gratitude of the U.S. Government to Ray A. Barnhart, retiring Federal Highway Administrator, for his efforts to preserve and improve the Federal-Aid Highway System.
United States · United States Congress · 9 December 1987
Amends the Federal Financing Bank Act of 1973 to state that specified loan guarantee agreements between the Rural Electrification Administration and the Federal Financing Bank shall remain in effect, notwithstanding their effective dates, until superseded by other such agreements.
United States · United States Congress · 8 December 1987
Amends the Internal Revenue Code with respect to the targeted jobs income tax credit. Extends the credit to employees who begin work in 1989 through 1991. (Current law terminates the credit for employees who begin work after December 31, 1988.) Includes as a targeted group individuals aged 65 or older who are members of economically disadvantaged families. Revises the minimum employment period requirement for purposes of this credit.
United States · United States Congress · 8 December 1987
Expresses the sense of the Congress that, in celebration of the millennium of the Christianization of Kievan-Rus', the Soviet Union should: (1) comply with its international obligations and allow Christians to practice their faith without harassment; (2) grant a general amnesty for all Christians who have been imprisoned because of their religious beliefs; (3) allow religious believers to practice their faith freely; (4) permit unlimited publication, distribution, and importation of religious materials; and (5) allow closed churches to reopen, new churches to be built, and theological seminaries to open or expand.
United States · United States Congress · 18 November 1987
Dwight David Eisenhower Commemorative Coin Act of 1987 - Directs the Secretary of the Treasury to mint and issue not more than a specified number of one dollar silver coins in commemoration of the 100th anniversary of the birth of Dwight David Eisenhower. Sets forth certain features of such coins and provides for their design, issuance, and sale. Terminates the minting of the coins after December 31, 1990. Requires the Secretary to deposit in the Treasury all surcharges received from the sale of the coins, to be used to reduce the national debt.
United States · United States Congress · 5 November 1987
Urges Nicaragua to fulfill its commitments under the August 7, 1987, Central American Peace Agreement through: (1) democratization, to include actions such as lifting the state of emergency, reinstating due process and fair trials, ending torture, ensuring freedom of religion, and ensuring the rights of all Nicaraguans, including campesinos, Indians, and Creoles; (2) national reconciliation and cessation of hostilities, including negotiations with the Nicaraguan resistance; and (3) amnesty for political prisoners and armed opposition to the Government.
United States · United States Congress · 28 October 1987
Designates the week of November 13 through November 19, 1988, as National Cult Awareness Week in commemoration of the tenth anniversary of the tragedy at Jonestown, Guyana.
United States · United States Congress · 13 October 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 receiving annual tax filing forms from the IRS. Requires the IRS, upon taxpayer request, to conduct any interview regarding the determination or collection of any tax 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 interviewer to explain to the taxpayer the audit process, including the taxpayer's rights with respect to the process. Requires the Secretary to abate any penalty or interest imposed on any deficiency attributable to erroneous advice in writing given to a taxpayer by an IRS officer or employee in response to such taxpayer's specific inquiry. 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. Directs the Secretary, within 90 days of this Act's enactment, to issue regulations with respect to Taxpayer Assistance Orders, including provisions to assure full, fair, and impartial due process for affected taxpayers. Amends the Inspector General Act of 1978 and other Federal law to establish within the Department of the Treasury an Office of Inspector General. Transfers to such Office the existing audit and investigation units of the Department. Sets forth criteria with respect to: (1) the authority of the Inspector General to conduct an investigation; and (2) the authority of the Secretary in cases of audits or investigations requiring access to information of a sensitive or confidential nature. Allows the Secretary to prohibit investigations under specified circumstances. Restricts disclosure by the Inspector General of tax returns and return information. Prohibits records of tax enforcement results from being used to evaluate certain IRS personnel or to impose or suggest production quotas. Requires district directors to certify compliance with this mandate on a monthly basis. Requires the Secretary to certify that a rule proposed by the IRS is substantially the only alternative that meets the mandate of the relevant statute in order for the rule to be considered an interpretative rule (and thereby not subject to analyses under the Regulatory Flexibility Act). Amends the Regulatory Flexibility Act to require regulatory flexibility analyses to include consideration of both the direct and indirect beneficial and negative effects of a proposed or final rule. Amends the Internal Revenue Code to direct the Secretary, with limited exceptions, to send a preliminary letter of deficiency to a taxpayer prior to the mailing of a deficiency notice. Specifies required contents for tax due notices and deficiency notices, including the basis of the deficiency and a breakdown of the total amount into tax, interest, and penalty. Directs the Secretary, within 90 days of this Act's enactment, to issue regulations requiring all IRS personnel to explain and support their position in assessing any penalties or additions to tax. Requires the Comptroller General to study IRS procedures with respect to such assessments and to present findings to specified congressional committees no later than December 31, 1988. Authorizes the Secretary to enter into a binding agreement with a taxpayer under which the taxpayer may pay tax liability in installments if the Secretary determines that such an agreement will facilitate collection of the liability. Permits the Secretary, after proper notice and a hearing, to modify or annul the agreement upon the finding that the financial condition of the affected taxpayer has significantly changed. Renders such an agreement nonbinding if the taxpayer fails to pay any installment or any other tax liability when due. 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. Permits the Secretary to demand surrender of bank accounts only after 21 days in escrow have passed since service of the notice of levy on the accounts. 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. Permits a taxpayer to bring a civil action against the United States in the Tax Court for judicial review of jeopardy levies and assessments. (Under current law an action for judicial review of jeopardy assessments may be filed only in district court.) Increases the time during which a taxpayer may petition for such review. Describes the jurisdictional requirements to be applied to such actions. Allows an administrative appeal of tax liens. Grants to the Tax Court exclusive jurisdiction to enjoin premature assessments if the taxpayer has filed a timely petition for review. Provides for review of such injunctive orders by the U.S. Court of Appeals. Grants to the Tax Court jurisdiction to enforce payment by the Secretary of refunds of overpayment and interest to taxpayers. Places on the Secretary the burden of proof of justifying any failure to refund, credit, or offset relevant amounts with respect to a taxpayer. Entitles a prevailing taxpayer to: (1) an interest rate of 120 percent of the overpayment rate with respect to refunds; and (2) reasonable litigation costs. Grants to the Tax Court jurisdiction to: (1) review jeopardy assessment sales of assets; and (2) redetermine interest under certain circumstances when a taxpayer claims an overpayment of the interest. Vests in the Tax Court original jurisdiction over any civil action against the Secretary for the recovery of any tax, additions to tax, and penalties with respect to income, estate, gift, and certain excise taxes. Authorizes an award of reasonable litigation costs to the prevailing party in proceedings by taxpayers before the Internal Revenue Service. Permits a taxpayer to bring a civil action in district court for actual damages resulting from the failure of any Federal officer or employee to release a tax lien on the taxpayer's property. Permits a civil cause of action in district court for damages resulting from the careless, reckless, or intentional disregard of internal revenue laws by any Federal officer or employee. Denies damage awards in cases of contributory negligence. Authorizes a damage award, to a $10,000 maximum, to the United States in cases of frivolous or groundless claims by a taxpayer. Amends the Internal Revenue Code to prescribe criminal penalties for: (1) any investigation or surveillance authorized or conducted 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. Establishes in the Internal Revenue Service the Office for Taxpayers Services, under the supervision of an Assistant Commissioner of Internal Revenue. Directs this Assistant Commissioner to: (1) be responsible for telephone, walk-in, and educational services, and for the design and production of tax and information forms; and (2) prepare annually, for presentation to specified congressional committees, a joint report (with the Chief Problem Resolution Officer for the IRS) on the quality of taxpayer services.
United States · United States Congress · 13 October 1987
Department of Veterans Affairs Act - Redesignates the Veterans Administration (VA) as the Department of Veterans Affairs (the Department), an executive department within the executive branch of the Government. Provides that the Department shall be headed by the Secretary of Veterans Affairs, to be appointed by the President, by and with the advice and consent of the Senate. Designates as other principal officers of the Department the Deputy Secretary, the Chief Medical Director, and the Chief Benefits Director. Provides for the temporary continuation of service of the current Administrator, Deputy Administrator, Chief Medical Director, and Chief Benefits Director of Veterans Affairs. Establishes within the Department eight Assistant Secretaries, each of whom shall be appointed by the President, by and with the advice and consent of the Senate, to perform such functions as the Secretary may prescribe. Directs the Secretary to assign to one such Assistant Secretary all functions regarding the National Cemetery System and the State cemetery grant program. Outlines functions which the Secretary shall assign to the Assistant Secretaries. Provides for the temporary continuation of the performance of such functions by present personnel until such functions are assigned to an individual appointed as Assistant Secretary under this Act. Redesignates the current VA's Department of Medicine and Surgery as the Veterans Health Services Administration of the Department. Redesignates the VA's current Department of Veterans Benefits as the Veterans Benefits Administration of the Department, whose primary function shall be to administer nonmedical programs which provide assistance to veterans, their dependents, and their survivors. Establishes within the Department the Office of the General Counsel. Redesignates the current Office of Inspector General of the VA as the Office of Inspector General of the Department. Provides that any references to departments or positions under the current VA system shall be considered to be references to such departments and positions of the Department as modified under this Act. Provides continuing effect of all legal documents, suits, actions, and property and resources of the current VA. Directs the Secretary of Veterans Affairs, after appropriate congressional consultation, to prepare and submit to the Congress proposed legislation containing technical and conforming amendments to reflect the changes made under this Act. Requires such legislation to be submitted no later than six months after the enactment of this Act. Provides that any spending authority of the Department is subject to available amounts as provided in appropriation Acts.
United States · United States Congress · 1 October 1987
Expresses the sense of the Congress that the Soviet Union's test of ballistic missiles near Hawaii has increased rather than decreased the risk of nuclear war. Condemns the Soviet Union for its actions regarding such test. Declares that the U.S. Government should officially protest such actions. States that the President should report to the Congress concerning the details of such test, the Soviet explanations offered, steps that will be taken to ensure that such a test will not happen in the future, and what effect an SDI system could have against a missile launched in similar proximity to the United States.
United States · United States Congress · 30 September 1987
Food Security Improvements Act of 1987 - Amends the Agricultural Act of 1949 to limit reductions in the 1988 farm program payment yield to not more than seven percent of 1985 levels.
United States · United States Congress · 29 September 1987
Foreign Aid Impact Assessment Act - Requires the President to submit to the Congress, by December 31, 1988, and December 31 of each third year thereafter, a report analyzing the impact and effectiveness of U.S. economic assistance provided during the preceding three fiscal years. Directs that such report include for each recipient country: (1) an analysis of the impact of such assistance on the country's economic development, including a description of the specific objectives sought and the extent to which they were not achieved and why; (2) a description of the amount and nature of the assistance provided by other donors during that period; (3) a discussion of the commitment of the host government to addressing the country's needs in each development sector; (4) a description of the trends in each sector; (5) statistical and other information necessary to the evaluation; and (6) a comparison of the analysis provided in the report with relevant analyses by international or nongovernmental organizations or donor countries. Requires that each report: (1) be submitted to the Congress as a separate document; and (2) identify those countries in which economic assistance has been most and least successful, explain why the assistance was not more successful, and specify what the United States has done as a result.
United States · United States Congress · 29 September 1987
Expresses the sense of the House of Representatives that Federal estate and gift taxes should not be changed in order to increase Federal revenues as part of deficit reduction.
United States · United States Congress · 25 September 1987
Amends the Agricultural Act of 1949 to provide that, notwithstanding the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) and the subsequent sequestration order issued by the President (under such Act), FY 1987 dairy expenditure reductions shall be implemented through a reduction in the price received by milk producers rather than through a reduction in Commodity Credit Corporation payments for dairy product purchases. States that such reductions shall be no greater than needed to equal the reduction in milk support expenditures required by such order.
United States · United States Congress · 23 September 1987
Crimes Against Older Americans Information and Coordination Act of 1987 - Directs the Attorney General to modify the uniform crime reporting program in the Federal Bureau of Investigation to include data on the age, sex, ethnicity, living arrangements, and other characteristics of the victim and the perpetrator, including any relationship between them, for crimes against the elderly. Directs the Attorney General to establish and maintain within the Justice Department's Office of Justice Programs a National Reference Center on Crimes Against Older Americans which shall: (1) publish an annual report of research conducted on crimes against the elderly; (2) develop and maintain an information reference service on all private and public initiatives for the prevention and identification of such crimes; (3) study the national incidence of such crimes, comparing rural and urban areas; (4) serve as a liaison with the various Federal agencies that carry out programs for the elderly; and (5) provide technical assistance to individuals and to private and public organizations to reduce and prevent crimes against the elderly.
United States · United States Congress · 22 September 1987
Designates a segment of the Appalachian development highway system known as Corridor V (within Alabama State boundaries) as the Robert E. (Bob) Jones, Jr. Highway.
United States · United States Congress · 22 September 1987
Amends rule XXI of the Rules of the House of Representatives to prohibit consideration of bills or resolutions making appropriations under the jurisdiction of more than one subcommittee of the Appropriations Committee for periods after November 30 of a fiscal year, unless a 60 percent majority of the House votes to waive or suspend this provision.
United States · United States Congress · 15 September 1987
Amends the Internal Revenue Code with respect to income taxation of generic commodity certificates (PIK certificates) used to repay Commodity Credit Corporation (CCC) loans. Taxes the certificates based on the earlier of: (1) the date on which the commodity used as collateral for the loan is sold; or (2) the date nine months after the loan was originally received. Disallows this treatment if the taxpayer chose to consider the CCC loan as income for the taxable year in which it was received. Applies to loans made after 1985.
United States · United States Congress · 7 August 1987
Provides that when any bill or joint resolution making continuing appropriations is agreed to by both Houses of the Congress in the same form, the Clerk of the House of Representatives shall enroll the provisions in such bill or joint resolution as separate bills or joint resolutions (for item veto purposes). Requires the enrollment as part of one separate bill or joint resolution of: (1) all the provisions within the jurisdiction of a subcommittee of the Committee on Appropriations; (2) all the provisions within the jurisdiction of the Committee on Appropriations; (3) all the provisions within the jurisdiction of any other House committee; and (4) all the provisions for which jurisdiction cannot be determined.
United States · United States Congress · 7 August 1987
Individual Education Savings Account Act of 1987 - Amends the Internal Revenue Code to allow an individual taxpayer an income tax deduction for cash contributions to a savings account established to pay the tuition and lodging expenses, as certified by the relevant educational institution, of the taxpayer's child (or descendant of such child) at an institution of higher education or a vocational school. Limits the amount of the deduction to $2,000 per year and a $48,000 total. Provides that: (1) an account may have only one beneficiary; and (2) only one taxpayer may contribute to such an account. Lists requirements applicable to an educational savings account trust. Permits the exclusion from gross income of payments and distributions from an education savings account as long as such amounts are used for the qualified educational expenses of the eligible beneficiary or are distributions of excess contributions before the due date of the tax return. Exempts the accounts themselves from taxation (except for the tax on unrelated business income of a charitable organization) unless they cease to be proper education savings accounts because: (1) the beneficiary no longer meets age or school enrollment requirements; or (2) the contributor-taxpayer transfers an ownership interest in the account, engages in prohibited transactions, or pledges the account as security. Imposes penalties in the form of additional tax when account funds or distributions are used for other than educational purposes. Permits a tax exclusion for qualified rollover contributions with respect to an educational savings account. Requires that the trustee of the account report to the Secretary of the Treasury and to the account's owner on the maintenance of the account. Extends the deduction for contributions to the account to taxpayers who do not otherwise itemize deductions. Establishes: (1) a six percent excise tax on excess contributions to an education savings account; (2) a five percent excise tax on amounts connected with any prohibited transaction; and (3) a penalty for failure to file reports required concerning the account. Amends the Higher Education Act of 1965 with respect to the treatment of education savings accounts under Federal student financial aid programs. Identifies the role of account funds and distributions for purposes of Pell grant eligibility determinations and the needs analysis applicable to student financial aid generally. Provides that contributions from such funds by persons with income of less than $35,000 will be indexed according to a special specified formula when calculating eligibility for student aid.
United States · United States Congress · 7 August 1987
Requires a 60 percent majority vote of the Senate and the House of Representatives for passage of a bill or joint resolution making continuing appropriations for a fiscal year. Makes this Act applicable to bills or joint resolutions agreed to by the Congress during the two-calendar-year period beginning with the date of enactment.
United States · United States Congress · 4 August 1987
Expresses the sense of the Congress that: (1) the Government of Poland should comply with the basic human rights agreements of the Helsinki Accords; (2) the Government of Poland should comply with the pledges made to, and the social accords made with, the people of Poland; (3) the Government of Poland should initiate a genuine policy of national reconciliation; (4) continued improvement in the treatment of the people of Poland would improve relations between the United States and Poland; and (5) the President should raise with Soviet authorities the matter of suppression of independent speech and political activity in Poland.
United States · United States Congress · 30 July 1987
Agricultural Nitrogen Management Act of 1987 - Directs the Secretary of Agriculture to establish an Agricultural Nitrogen Best Management Practices Task Force to: (1) develop agricultural best management practices to minimize nitrogen losses from all potential uses of agricultural nitrogen; (2) develop and disseminate to American farmers educational and training materials with respect to such practices; and (3) report to the Congress in two years on the progress of its efforts. Authorizes appropriations. Amends the Federal Water Pollution Control Act (Clean Water Act) to require that any State assessment report or management report be developed in consultation with the task force. Directs the Administrator of the Environmental Protection Agency to consult with the task force in preparing annual reports and final reports to the Congress.
United States · United States Congress · 30 July 1987
Amends Internal Revenue Code provisions relating to the income tax deduction for the health insurance costs of self-employed individuals to: (1) increase from 25 percent to 100 percent the allowable deduction; and (2) make the deduction permanent (under current law it will expire after tax year 1989).
United States · United States Congress · 29 July 1987
Amends the Internal Revenue Code to accord income tax treatment as a qualified cash or deferred arrangement (401(k) plan) to a defined contribution plan established and maintained by a rural telephone cooperative. (Under current law, rural electric cooperatives, but not rural telephone cooperatives, are permitted to offer such plans to their employees.) Applies to such plans the same accounting rules as are currently applied to the plans of rural electric cooperatives.
United States · United States Congress · 29 July 1987
Amends the Internal Revenue Code to allow rural telephone and electric cooperatives to exclude allocations in the nature of patronage dividends when determining net book income for purposes of the minimum tax.
United States · United States Congress · 22 July 1987
Amends the Farm Credit Act of 1971 with respect to the finance committee that determines the amounts, maturities, interest rates, and participation of Farm Credit System (FCS) banks in the issuance of joint, consolidated, or System-wide obligations. Provides for a single eight-member committee made up of specified FCS leaders and monetary policymakers. (Under current law, a separate committee exists for each of the following: (1) Federal land banks and associations; (2) Federal intermediate credit banks and production credit associations; and (3) banks for cooperatives.)
United States · United States Congress · 21 July 1987
Amends the Internal Revenue Code to permit a partnership, S corporation, or personal service corporation, unless it is part of a tiered structure, to elect to have a taxable year other than the required one, but generally only if the deferral period of the taxable year elected is three months or less. (Current law requires partnerships, S corporations, and personal service corporations, in most cases, to conform their taxable years to the calendar years used by their owners.) Subjects the principals of a partnership or S corporation electing to change taxable years to additional estimated tax requirements to offset any tax deferral resulting from such election. Imposes deduction limitations on a personal service corporation that changes taxable years. Provides that an election with respect to taxable year shall be made by the partnership, S corporation, or personal service corporation and shall be binding on all partners and shareholders. Sets forth the formula for determining the additional tax requirement when a taxpayer: (1) is a partner or shareholder in at least one such entity during any applicable election years of the entity that end within the taxpayer's taxable year; and (2) has an aggregate deferred tax exceeding $200 with respect to the entity. Describes payment procedures. Requires the inclusion of specified information on returns filed by partnerships and S corporations that elect to use a non-required taxable year. Limits the tax deduction permitted to a personal service corporation for amounts paid or incurred with respect to employee-owners when such a corporation: (1) elects to have a taxable year other than the required one; and (2) fails to meet certain minimum distribution requirements regarding non-dividend amounts paid to owners.
United States · United States Congress · 21 July 1987
Designates October 15, 1987, as National Safety Belt Use Day. Authorizes and requests the President to issue a proclamation calling on the people to wear safety belts and have their children use child safety seats, and encouraging public safety and law enforcement agencies to promote these devices.
United States · United States Congress · 15 July 1987
Expresses the sense of the House of Representatives that the Federal excise taxes on gasoline and diesel fuel should not be increased as a means of reducing the Federal deficit.
United States · United States Congress · 15 July 1987
Declares that the Congress: (1) is concerned over the political and economic conditions of ethnic Albanians in Yugoslavia and over the failure of the Yugoslav Government to protect their political and economic rights; (2) urges such Government to act to ensure that human rights as contained in the Helsinki Accords and the Concluding Document of Madrid are respected; and (3) calls upon such Government to review the cases of ethnic Albanians imprisoned on political charges and to release all of those who have not used or advocated violence.
United States · United States Congress · 9 July 1987
Agricultural Prompt Payment Act of 1987 - Directs the Secretary of Agriculture to pay interest on any payment to a producer, rancher, or farmer under the Agricultural Act of 1949 or the conservation acreage reserve program when such a payment is not made within ten days of its due date. Directs the Secretary to include a required payment date in each contract entered into after this Act's enactment with respect to the affected programs.
United States · United States Congress · 1 July 1987
Uniform Regulatory Jurisdiction Act of 1987 - Provides that the rates and charges for natural gas transportation in a service area determined by the Federal Energy Regulatory Commission shall be regulated by the State commission in the State in which the gas is consumed if that is the election of the person transporting such gas.
United States · United States Congress · 1 July 1987
Merchant Marine Support Act of 1987 - Requires that at least 50 percent of the gross tonnage of agricultural commodities and derivative products exported from the United States be shipped in private vessels of U.S. registry, to the extent such vessels are available at competitive rates. Authorizes a waiver of this requirement, but not to exceed six months, when either the Congress or the President declares that an emergency exists justifying such a waiver. Directs the Secretary of Agriculture to publish in the Federal Register a list of commodities and products subject to this Act. Terminates this Act's provisions on October 1, 1991.
United States · United States Congress · 1 July 1987
Directs the Secretary of the Interior to permit power boating and water skiing during the summer months in the eastern half of the lake in the DeSoto National Wildlife Refuge, Iowa, with specified restrictions.
United States · United States Congress · 30 June 1987
Expresses the sense of the Congress that: (1) the administration should oppose the implementation of the European Community directive which will limit U.S. access to such Community's agricultural markets; (2) if the European Community denies U.S. meat imports based on unsubstantiated standards or standards not applied to all Community members, the administration should adopt countermeasures; and (3) the administration should communicate to the Community that the United States views the directive as inconsistent with such Community's obligations under the General Agreement on Tariffs and Trade.
United States · United States Congress · 25 June 1987
Declares that the Government of the Socialist Republic of Vietnam should: (1) immediately release all political prisoners; (2) fulfill its commitment to negotiate their humane resettlement abroad or to rejoin family members outside of Vietnam; and (3) immediately resume processing of family reunification cases under the United Nations High Commissioner for Refugees' Orderly Departure Program.
United States · United States Congress · 24 June 1987
Amends the Internal Revenue Code to allow an income tax deduction for charitable contributions of agricultural products to assist victims of a drought, flood, or other natural disaster. Sets the amount of the deduction at the wholesale market value of the donated product.
![Official portrait of Rep. Lightfoot, Jim [R-IA-3]](https://www.congress.gov/img/member/l000305_200.jpg)