United States · United States Congress · 11 April 1984
Ten Percent Flat Tax Rate Act - Title I: Ten Percent Tax Rate For All Individuals And Unincorporated Associations - Amends the Internal Revenue Code to impose a flat rate tax of ten percent on the adjusted gross income of individuals and unincorporated associations. Defines "unincorporated association" as any taxable entity which is not incorporated pursuant to the laws of any State, the United States, or any foreign nation. Repeals the income tax credits for: (1) the elderly; (2) contributions to candidates for public office; (3) the purchase of a new principal residence; (4) dependent care expenses; (5) earned income; and (6) residential energy conservation expenses. Repeals the alternative minimum tax for taxpayers other than corporations. Provides that specified income tax credits shall not be available to individuals and unincorporated associations. Excludes from the gross income of individuals or unincorporated associations: (1) alimony and separate maintenance payments; (2) scholarship payments and fellowship grants; (3) social security payments; (4) excess social security tax payments; (5) payments received for disability; (6) payments received pursuant to the Railroad Retirement Act; (7) certain civil service retirement benefits; and (8) interest payments received on State and municipal bonds. Defines "adjusted gross income" in the case of an individual or unincorporated association as gross income minus: (1) trade or business deductions; (2) trade and business deductions of employees; and (3) expenses relating to income production. Disallows certain exclusions from the gross income of individuals and unincorporated associations, including exclusions for: (1) certain death payments; (2) gifts and inheritances; (3) injury or sickness compensation; (4) employer contributions to accident and health plans; (5) partial dividends; (6) contributions to corporation capital; and (7) dependent care assistance. Allows deductions from the adjusted gross income of individuals for personal exemptions. Sets the amounts of such exemptions at: (1) $2,000 for the taxpayer and spouse; and (2) $2,000 for each dependent of the taxpayer. Provides for cost-of-living adjustments for such amounts. Disallows all itemized deductions for individuals and unincorporated associations except those for interest, taxes, charitable contributions, and certain retirement savings. Repeals the income tax deductions for: (1) medical and dental expenses; (2) alimony payments; (3) taxes, interest, and business depreciation by cooperative housing tenant-stockholders; (4) two-earner married couples; and (5) adoption expenses. Imposes a flat rate tax of ten percent on the gross income of estates and trusts. Repeals special rules, income tax deductions, and income tax credits applicable to estates and trusts. Revises rules for determining the income tax of a partner to provide that each partner shall take into account separately his or her distributive share of the partnership's: (1) gains and losses; (2) taxes; and (3) taxable income or loss. Provides that the foreign tax credit shall not apply to unincorporated associations. Repeals the estate tax. Title II: Tax Amnesty - Provides for a one-time amnesty from criminal and civil tax penalties for taxpayers who: (1) file a written statement with specified information concerning any underpayment of tax; (2) pay the amount of such underpayment when filing the statement; and (3) within 30 days of notification of the amount of interest payable on any tax delinquent amount, pays the full amount of such interest or delinquency. Permits installment payments of tax due in certain cases. Disallows an amnesty period for taxpayers against whom a tax deficiency has already been assessed, who have committed fraud in seeking amnesty, or against whom a criminal investigation is pending. Establishes a special fund in the Treasury for taxes recovered under such amnesty program. Requires that revenues from such fund be used to offset possible revenue losses.
United States · United States Congress · 5 April 1984
Authorizes the President to: (1) enter into a trade agreement with Israel providing for the continuance of existing duty-free treatment of and the elimination of existing duties and other import restrictions on products of Israel; and (2) proclaim such continuances and modifications of tariff treatment of and import restrictions on such articles as necessary to carry out the trade agreement.
United States · United States Congress · 21 March 1984
Expresses the sense of the Congress that the delay in the enforcement of a Smoot Hawley Tariff Act provision, which prohibits importation of goods mined or produced wholly or in part in any foreign country by convict, forced, or indentured labor under penal sanctions, is unacceptable to the Congress. Requests the Secretary of the Treasury to end the delay in the enforcement of such provision and immediately prohibit the importation of such goods.
United States · United States Congress · 29 February 1984
Expresses the sense of the Congress that the President should instruct the U.S. delegation to the United Nations to request the Secretary General to seek the cooperation of Vietnam with the United States and specified other countries in ascertaining the whereabouts of the crewmen of the sunken U.S. vessel GLOMAR Java Sea.
United States · United States Congress · 23 February 1984
Directs the President to: (1) secure from the Indochina nations a full accounting of Americans captured or missing as a result of the Vietnam conflict; and (2) work for the release of captive Americans and the return of the remains of those American servicemen and civilians who died in Southeast Asia. Requires the President to submit two reports to Congress on American POW/MIAs in Southeast Asia.
United States · United States Congress · 21 February 1984
Atlantic Striped Bass Restoration Act of 1984 - Imposes a three-year moratorium on fishing for Atlantic striped bass in order to allow restoration of such species. Authorizes the Administrator of the National Oceanic and Atmospheric Administration to terminate or extend (for up to 24 months) the moratorium under specified circumstances. Sets forth procedures for consultation, public notice, and opportunity for public comment prior to final determinations of moratorium termination or extension. Exempts such determinations from judicial review. Sets forth civil and criminal penalties for noncompliances with the provision under this Act. Declares that any vessel connected with a violation shall be subject to forfeiture to the United States. Grants jurisdiction to the United States district courts over civil forfeitures. Directs the Administrator to enforce this Act as well as monitor the Atlantic striped bass fisheries in certain waters. Authorizes appropriations.
United States · United States Congress · 9 February 1984
Authorizes the Law Enforcement Officers Memorial Fund, Incorporated to erect a National Law Enforcement Heroes Memorial on public grounds in the District of Columbia or its environs in honor and recognition of law enforcement officials in the United States who died in the line of duty. Directs the Secretary of the Interior, in consultation with the Fund, to select with the approval of the Commission of Fine Arts and the National Capital Planning Commission, a suitable site on public grounds for such memorial. Subjects the design and any plans for the memorial to the approval of the Secretary of the Interior, the Commission of Fine Arts, and the National Capital Planning Commission. Declares that no moneys belonging to the United States or the District of Columbia shall be expended for the erection of such memorial other than expenses incurred in the process of site selection and approval of design and plans.
United States · United States Congress · 31 January 1984
Amends the Internal Revenue Code to provide that for purposes of the rebate of the excise tax on distilled spirits for products of Puerto Rico and the Virgin Islands no distilled spirits shall be treated as products of Puerto Rico or the Virgin Islands unless the original distillation of substantially all of the distilled spirits in such product occurred in Puerto Rico or the Virgin Islands. Requires that a specified value be added to any article (including distilled spirits) in order for it to be treated as produced in Puerto Rico. Prohibits the rebate of Federal excise taxes on any article if the Secretary of the Treasury determines that an excise tax subsidy was provided by Puerto Rico or the Virgin Islands for such article which is different in kind or amount from that generally offered to industries producing articles not subject to Federal excise taxes. Exempts rum and any articles consumed in Puerto Rico or the Virgin Islands from the provisions of this Act.
United States · United States Congress · 26 January 1984
Expresses the appreciation of Congress to the descendants of blacks who contributed to American Independence. Encourages State and local governments and private organizations to conduct activities during Black History Month 1985 in honor of black involvement in the American Revolution.
United States · United States Congress · 23 January 1984
States that the House of Representatives demands that one Jewish prisoner of conscience in the Soviet Union be released for every person who perished aboard Korean Air Lines flight 7.
United States · United States Congress · 18 November 1983
National Observance Advisory Act - Establishes a commission known as the President's Advisory Commission on National Observances to establish criteria for recommending to the President that a proposed national observance be approved or disapproved.
United States · United States Congress · 18 November 1983
Declares that it should be U.S. policy to: (1) support the people of Afghanistan in their struggle to be free from foreign domination; (2) provide the Afghans, upon request, with material assistance; and (3) pursue a negotiated settlement of the war in Afghanistan based on the total withdrawal of Soviet troops and the recognition of the right of the Afghans to choose their own destiny.
United States · United States Congress · 10 November 1983
Expresses the sense of Congress that the President should return to Cuba those Cuban nationals from the 1980 Mariel boatlift who are excludable because of criminal activity.
United States · United States Congress · 8 November 1983
Expresses the sense of the Congress that: (1) an equal number of the meetings of the 1984 session of the United Nations General Assembly, beginning in September 1984, should be held in New York City and in Moscow; and (2) the President should instruct the U.S. Ambassador to the United Nations to take steps to bring such proposal before the General Assembly.
United States · United States Congress · 28 October 1983
Constitutional Amendment - Allows the President an item veto of appropriations bills. Requires the President, in signing such a bill, to designate the provisions disapproved and return the bill to the House in which it originated. Subjects such bills to the same proceeding as other bills disapproved by the President.
United States · United States Congress · 25 October 1983
Amends the Internal Revenue Code to exempt from Federal income taxes members of the armed forces of the United States who die as a result of hostile action outside the United States.
United States · United States Congress · 19 October 1983
Amends the judicial code to authorize transferee district courts to retain actions transferred for the determination of liability. Requires remand of such actions for the determination of damages to the transferor district courts, except in certain circumstances. Prescribes guidelines under which the transferee court shall determine the source of substantive law. Authorizes the serving of a subpoena for attendance at a hearing or trial any place within Federal jurisdiction.
United States · United States Congress · 19 October 1983
Amends Federal law to specify the two acre area authorized for the Vietnam Veterans Memorial. Directs the Secretary of the Interior to file a map and a legal description of the specified area with the appropriate congressional committee and to publish such map and legal description in the Federal Register.
![Official portrait of Rep. Livingston, Bob [R-LA-1]](https://www.congress.gov/img/member/l000371_200.jpg)