United States · United States Congress · 5 March 1987
Omnibus Family Decency Protection Act of 1987 - Amends the Federal criminal code to provide criminal penalties for the distribution of obscene matter. Subjects such obscene material, and any property derived from such material, to forfeiture. Provides criminal penalties for obscene television broadcasts. Requires any person who produces, distributes, or sells any visual depiction of sexually explicit conduct to maintain records containing proof of ages of the persons depicted and consent forms from such persons. Provides criminal penalties for violations of such recordkeeping requirements. Provides criminal penalties for producing a visual depiction of sexually explicit conduct using performers between the ages of 18 and 21. Provides criminal penalties for using a computer network to exchange information concerning visual depictions of minors engaging in sexually explicit conduct. Amends the Communications Act of 1934 to provide criminal penalties for making an obscene or indecent telephone communication for commercial purposes. (Current law provides such criminal penalties if made to a minor or to a person without his or her consent.) Amends the National Labor Relations Act to make the employment of any person to participate in a commercial sexual performance an unfair labor practice. Amends the Mann Act to make certain offenses gender neutral.
United States · United States Congress · 5 March 1987
Amends the Tax Reform Act of 1986 to allow a deduction for State, local, and foreign income, war profits, and excess profits taxes and State and local general sales taxes, but only to the extent their aggregate exceeds one percent of adjusted gross income. Requires taxes paid in connection with an acquisition or disposition of property, to the extent they are not deductible, to be treated as: (1) part of the cost of the acquired property; or (2) a reduction in the amount realized on disposition.
United States · United States Congress · 5 March 1987
Declares it to be U.S. policy to support and aid the survival of democratic governments in Latin America through a program of assistance, including domestic aid to the people in the region, and to assist any nation or peoples in Latin America who request American assistance to halt the introduction of communist nations' combatants or equipment into their respective countries.
United States · United States Congress · 5 March 1987
Establishes the House of Representatives Classified Information Security Office to assure protection of classified information in the custody of Members, officers, and employees of the House that is equivalent to the protection required for such information in the executive branch. Directs the Office to: (1) assist the Permanent Select Committee on Intelligence in preparing a classified information security manual; (2) receive, transmit, store, and dispose of classified information; (3) assist departments and agencies in processing House requests for access to classified information and in presenting briefings on security procedures; and (4) maintain centralized records identifying officers and employees who have access to classified information. Requires congressional approval by resolution of the classified information security manual.
United States · United States Congress · 5 March 1987
Expresses the sense of the House of Representatives that Fidel Castro's actions in limiting the free flow of information and the right of Cubans to travel in and out of their country are both a violation of internationally recognized human rights and an obstacle to improved relations with the United States.
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 · 5 March 1987
Expresses the sense of the Congress that: (1) the United States should not abandon its obligation to promote democracy in Nicaragua; and (2) in order to ensure the implementation of democratic commitments, the United States should provide assistance to the United Nicaraguan Opposition forces until such commitments have been implemented and verified by the Organization of American States.
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 · 2 March 1987
Amends the Federal criminal code to provide a mandatory life sentence (except when the death penalty is invoked) for any person convicted of gathering or delivering defense information to a foreign government.
United States · United States Congress · 2 March 1987
Habeas Corpus Reform Act of 1987 - Amends the Federal criminal code to condition consideration of a habeas corpus claim by a State prisoner on a showing of actual prejudice resulting from the denial of a Federal right, and that: (1) State action precluded assertion of the right; (2) the Federal right asserted was not recognized prior to the procedural default; (3) the factual basis of the claim could not have been discovered through the exercise of reasonable diligence prior to the procedural default; or (4) a constitutional violation asserted in the claim probably resulted in a factually erroneous conviction or sentencing determination. Establishes a one-year statute of limitations for habeas corpus actions brought by State prisoners. Vests authority to issue certificates for probable cause for appeal of habeas corpus orders exclusively in the courts of appeals. Permits denial on the merits of habeas corpus writs notwithstanding the failure to exhaust State remedies. Prohibits the granting of a habeas corpus writ with respect to any claim which has been fully and fairly adjudicated in State proceedings.
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 · 25 February 1987
Suspends most-favored-nation treatment for Romania for six months. Permits the products of Romania to receive most-favored-nation treatment during any 180-day period following the initial six months only if: (1) the President submits to the House of Representatives and the Senate a document containing specified findings and assurances, including a finding that granting most-favored-nation treatment will promote improved freedom to emigrate from Romania and will promote an end to religious and political persecution in Romania; and (2) a joint resolution disapproving such action is not enacted. Provides for expedited consideration of such resolution.
United States · United States Congress · 25 February 1987
Amends the Tax Reform Act of 1986 to repeal the provision which disallows the treatment of certain technical personnel as self-employed individuals for employment tax purposes. Specifies that the Internal Revenue Code shall be applied and administered as if such provision had not been enacted.
United States · United States Congress · 24 February 1987
Amends the National Housing Act to make authority permanent for: (1) title I financial institution insurance for housing renovation and modernization; (2) general mortgage insurance; (3) low and moderate income and displaced families mortgage insurance; (4) mortgage co-insurance, including rental rehabilitation and development projects; (5) mortgage insurance for armed forces' civilian employees and defense housing for impacted areas; (6) mortgage insurance for land development; (7) mortgage insurance for medical and dental group practice facilities; (8) mortgage insurance commitment limitations; and (9) graduated payment and indexed mortgage insurance. Amends the Housing Act of 1964 to make authority permanent for urban rehabilitation loan authority. Amends the Housing Act of 1949 to make authority permanent for: (1) insured loans for rental and cooperative housing and related facilities for elderly persons and families in rural areas; and (2) mutual and self-help housing grant and loan authority. Amends the National Flood Insurance Act of 1986 to make national flood insurance authority, including emergency implementation provisions, permanent.
United States · United States Congress · 11 February 1987
Drug Kingpin Act of 1987 - Amends the Controlled Substances Act to establish criteria for the imposition of the death penalty where, as a result of a continuing criminal enterprise, an individual (other than a participant in such conduct) dies. Requires the Government, for such offense, to serve notice upon the defendant a reasonable time before trial or acceptance of a plea, disclosing 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, when the defendant is found guilty or pleads guilty to such offense. 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. Directs the court, or the jury by unanimous vote, to impose the death penalty upon finding that such sentence is justified based on consideration of both aggravating and mitigating factors. Sets forth some mitigating factors to be considered by the jury or the court when imposing its sentence. Includes as aggravating factors to be considered by the jury or the court: (1) the intentional nature of the act which resulted in the victim's death; (2) previous convictions for offenses for which life imprisonment or death is authorized; (3) the especially heinous, cruel, or depraved nature of the offense; (4) the defendant committed such offense in consideration for pay; and (5) the offense was committed against a judge, a law enforcement officer, or an employee of a penal of correctional institution. Requires the court to instruct the jury not to consider the race, color, national origin, creed, or sex of the defendant in its consideration of the sentence. Allows the court to impose a sentence of life imprisonment without the possibility of parole for such offenses when the death penalty is not imposed. Establishes procedures for appeal from a death sentence. Requires the Court of Appeals, upon consideration of the record and the information and procedures of the sentencing hearing, to affirm the decision if: (1) the sentence was not imposed under the 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 · 10 February 1987
Promotion of Democracy in Angola Act of 1987 - Prohibits the United States or any U.S. person from making a loan or other extension of credit to Angola or to any organization owned or controlled by Angola. Exempts loans or credits for which an agreement is entered into before enactment of this Act. Directs the President, 90 days after enactment of this Act, to issue regulations prohibiting any U.S. person from making any investment in Angola. Exempts: (1) certain loans and extensions of credit; (2) investments of earnings from a business in Angola established before enactment of this Act which are made in that business; and (3) the purchase on a registered national securities exchange of securities in such a business. Amends the Foreign Assistance Act of 1961 to add Angola to the list of communist countries which may not receive assistance under such Act. Prohibits imports from, and exports to, Angola, except for exports of international disaster relief assistance. Directs the President to provide for enforcement of this Act. Imposes penalties for violations of this Act. Requires the provisions of this Act to terminate if the President certifies to the Congress that Angola: (1) is making a concerted and significant effort to comply with internationally recognized human rights; (2) has entered into discussions with its non-communist opposition; (3) has established certain laws; (4) has held free and fair elections by November 1, 1988; and (5) all troops from communist countries have withdrawn from Angola.
United States · United States Congress · 10 February 1987
Amends the Federal criminal code to provide for the forfeiture of media royalties (profits from depiction of a crime in a movie, book, newspaper, magazine, radio or television production, or live entertainment) by those convicted of any offense involving national security.
United States · United States Congress · 5 February 1987
Amends the Internal Revenue Code to require the Secretary of the Treasury to pay to domestic oil producers the applicable percentage of the excess of the adjusted base price of such oil over its removal price. Defines "applicable percentage" in terms of the windfall profit tax rate for such oil. Prohibits filing a claim for payment more than once a year, unless such payment exceeds $1,000 in specified quarters. Requires, with specified exceptions, tax credits in lieu of payments. Terminates the provisions of this Act for crude oil removed after December 31, 1991.
United States · United States Congress · 5 February 1987
Expresses the sense of the Congress that the President should: (1) seek to reconvene the Seventeenth Meeting of Consultation of Ministers of Foreign Affairs of the Organization of American States in order to obtain a renewed commitment to the immediate replacement of the Nicaraguan regime, installation of a democratic government in Nicaragua, guarantee of human rights to all Nicaraguans, and the holding of free elections; (2) make unmistakable the U.S. commitment to help the Nicaraguan people achieve their democratic aspirations; and (3) recognize the Nicaraguan resistance as a legitimate force for the democratization of Nicaragua.
United States · United States Congress · 4 February 1987
Excellence in Minority Health Education and Care Act - Amends the Public Health Service Act to empower the Secretary of Health and Human Services to make grants to: (1) Meharry Medical College, Nashville, Tennessee; (2) Xavier University College of Pharmacy, New Orleans, Louisiana; (3) Tuskegee University School of Veterinary Medicine, Tuskegee, Alabama; and (4) Meharry College of Dentistry, Nashville, Tennessee. Requires each institution to use such grants to establish, in the pertinent health care discipline, a Center of Excellence, which shall: (1) improve the recruitment of minority students and high calibre minority faculty to the institution; (2) develop effective techniques for training minorities who will serve minority populations; and (3) establish scholarship programs to attract promising individuals to the Center's programs. Sets forth additional uses for the grants to the institutions, to include: (1) maintenance of a communications network to disseminate information concerning health promotion among minorities; (2) development of patient educational materials tailored to the needs of minority populations; (3) establishment of a research program focusing on the needs of minority women and teenagers; (4) study of alternative models for health care delivery systems; and (5) consultation and assistance by the recipient institutions to other medical schools to aid the latter in effecting more productive education and service programs for minority populations. Enumerates specific grant projects appropriate to the subject matter expertise of each of the four institutions eligible to receive the grants. Authorizes appropriations for FY 1988 through 1991.
United States · United States Congress · 3 February 1987
Expresses the sense of the House of Representatives that the President should: (1) continue to express U.S. opposition to the internal exile of Igor Ogurtsov; and (2) urge the Soviet Union to release him before February 9, 1987, accept his application for an exit visa, and allow him to emigrate without forcing him to renounce his views.
United States · United States Congress · 2 February 1987
Requires that each State establish and maintain an approved workfare program as a condition of its eligibility for Federal payments or other assistance under the: (1) program under part A (Aid to Families with Dependent Children) of title IV of the Social Security Act; (2) food stamp program under the Food Stamp Act of 1977; and (3) public housing and assisted housing programs under the United States Housing Act of 1937. Requires that such State workfare program shall require every State resident applying for or receiving aid under such Federal public assistance programs to perform work in return for, and as a condition for, such aid. Directs the appropriate Federal agencies to promulgate guidelines for approval, supervision, and oversight of such State workfare programs. Exempts from required participation in such programs those who are: (1) under age 18 or over age 65; (2) disabled; (3) regularly employed for at least 40 hours a week; or (4) primarily responsible for the care of a child less than three years old (or for the care of a child more than two but less than six years old if suitable child care is not available at reasonable cost). Requires that each State workfare program must provide that if any individual who is required to participate in such program refuses to accept a bona fide offer of qualified employment or to perform qualified employment, in any month, neither such individual nor any other person in the family or household of which such individual is a member shall be eligible to receive any aid under such Federal public assistance programs for that month. Requires that State workfare programs include provision for job counseling, assistance in obtaining employment outside the program, and job search activities. Provides for: (1) Federal matching funds to cover administrative costs of such State programs; (2) Federal cut-offs of funds to State agencies for failure to comply with this Act; and (3) Federal agency reports to the Congress on such State programs. Authorizes appropriations.
United States · United States Congress · 29 January 1987
Family Education Assistance Act of 1987 - Amends the Internal Revenue Code to allow an individual taxpayer an income tax deduction for contributions to a savings account established to pay the education expenses (tuition, supplies, meals, and lodging) at an institution of higher education or a vocational school of a child of the taxpayer, of a child of a brother, sister, stepbrother, or stepsister of the taxpayer, of an individual for whom the taxpayer has been appointed as guardian, or of a descendant of a child of the taxpayer. Limits the amount of such deduction to $1,500 (adjusted for inflation) for each account per calendar year. Provides that no account may have more than one beneficiary and that no individual may be a beneficiary of more than one account. Disallows any deduction for contributions to an education savings account for any beneficiary who has attained the age of 19. Requires any balance in an education savings account to be distributed after the individual for whose benefit the account is established attains age 30. Includes the distributions from an education savings account in the gross income of the payee or distributee except for those amounts distributed or used to pay educational expenses incurred by the individual for whose benefit the account is established. Provides that an education savings account is exempt from taxation except for the tax on unrelated business income. Revokes the tax exemption of the account where the individual for whose benefit the account is established engages in certain prohibited transactions with the account. Imposes a ten percent penalty tax on distributions which are not used for educational expenses. Requires the trustee of an education savings account to file reports with the Secretary of the Treasury on the maintenance of the account. Imposes a penalty for failure to file any required report. Extends the deduction for contributions to an education savings account to taxpayers who do not otherwise itemize deductions. Imposes: (1) a six percent excise tax on excess contributions to an education savings account; and (2) a five percent excise tax on amounts connected with any prohibited transaction with respect to such an account. Excludes from the gross income of an individual distributions from an education savings account used exclusively for that individual's educational expenses. Provides that distributions from an education savings account shall not be taken into account in determining support to the extent such distribution is excluded from gross income of the individual for whose benefit the account has been established.
United States · United States Congress · 28 January 1987
Amends the Tax Reform Act of 1986 to delay until December 31, 1988 (currently, December 31, 1986) the exception for certain technical personnel from certain rules for determining whether an individual is an employee or independent contractor for employment tax purposes.
United States · United States Congress · 27 January 1987
Poverty Point National Monument Act - Authorizes the Secretary of the Interior to acquire specified lands to become Poverty Point National Monument, Louisiana.
United States · United States Congress · 27 January 1987
Directs the Postmaster General to issue a postage stamp commemorating the crew of the space shuttle Challenger. Requires that the design for the stamp be selected from among designs submitted by elementary and secondary school students.
United States · United States Congress · 22 January 1987
Preborn Children's Civil Rights Act of 1987 - Prohibits the use of Federal funds to perform, promote, or do research on any procedure to take the life of a preborn child (except for medical procedures required to prevent the death of either the pregnant women or her preborn child). Prohibits the Federal Government from entering into any contract for insurance which provides for payment or reimbursement for abortion services. States that no institution receiving Federal financial assistance shall: (1) discriminate against any employee, applicant, or student on the basis of that person's opposition to abortion; or (2) require any employee or student to participate, directly or indirectly, in abortion procedures, counseling, or an insurance program which includes abortion coverage. States that attorney's fees shall not be allowed in any civil action involving a law prohibiting or restricting abortions. Provides for Supreme Court review of lower court decisions which declare State and local anti-abortion statutes unconstitutional.
United States · United States Congress · 22 January 1987
Tax Exemption Equity Act of 1987 - Amends the Internal Revenue Code to deny status as a tax-exempt organization to organizations which directly or indirectly perform or finance abortions. Denies the income, estate, and gift tax charitable contribution deductions for amounts contributed to such organizations.
United States · United States Congress · 22 January 1987
Constitutional Amendment - Declares that the right to life is the paramount and most fundamental right of a person. Defines "person" to include the unborn for the purpose of the right to life guarantee. States that nothing in this article shall prohibit a law allowing medical procedures required to prevent the death of either the pregnant woman or the unborn offspring.
United States · United States Congress · 22 January 1987
Expresses the sense of the Congress that: (1) no Medicare (title XVIII of the Social Security Act) physician payment methodology should be implemented which is based on hospital discharge classifications or requires mandatory assignment; and (2) no drastic change in the Medicare physician payment methodology should be undertaken without the receipt of reports required by legislation enacted in the 99th Congress and a detailed analysis of the long-range impact of such change on the provision of health care.
United States · United States Congress · 21 January 1987
Authorizes the Alpha Phi Alpha Fraternity to establish a monument on Federal land in the District of Columbia to honor Martin Luther King, Jr. Excepts such monument from the prohibition on the construction of works commemorating individuals who have died within 25 years. Provides that U.S. funds may not be used to establish the monument.
United States · United States Congress · 21 January 1987
Amends the Tax Reform Act of 1986 to repeal provisions revising the taxable years of: (1) partnerships; (2) S corporations; (3) personal service corporations; and (4) trusts. States that the Internal Revenue Code shall be applied and administered as if such provisions had not been enacted.
United States · United States Congress · 21 January 1987
Constitutional Amendment - Prohibits the Government's expenditures from exceeding its revenues in any fiscal year, except in cases of national emergency as determined by a three-fifths vote of the Congress. Prohibits total Government expenditures during a fiscal year from exceeding 20 percent of the gross national product for the preceding calendar year.
![Official portrait of Rep. Livingston, Bob [R-LA-1]](https://www.congress.gov/img/member/l000371_200.jpg)