United States · United States Congress · 29 October 1987
Designates the week beginning September 11, 1988, as Total Education Awareness Week, recognizing that the educational experience should address the total needs of children, including their intellectual, psychological, social, and physical needs.
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 · 27 October 1987
Amends the Internal Revenue Code to reduce from 28 to 15 percent the maximum income tax rate applicable to the long-term capital gains of individuals. Excludes capital gains from the phaseout affecting personal exemptions and the 15 percent income tax rate.
United States · United States Congress · 15 October 1987
Rural Crisis Recovery Program Act of 1987 - Amends the Rural Development Act of 1972 to direct the Secretary of Agriculture to provide grants for educational, retraining, and counseling assistance to farmers and rural families who have been adversely affected by the current rural economic crisis. Includes the following services among such assistance: (1) clinical outreach counseling and crisis management assistance; (2) financial planning; (3) vocational counseling and job search assistance; (4) literacy skills training; and (5) tuition and educational assistance. Encourages the Agricultural Extension Service to work with State, local, and nonprofit organizations to develop a comprehensive grant plan. Terminates grant authority on December 23, 1990.
United States · United States Congress · 15 October 1987
Amends the Food Security Act of 1985 to provide that in any price support reductions under a Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) sequestration order, the Secretary of Agriculture, after consultation with the Office of Management and Budget, shall make program revisions based upon program outlay reductions not exceeding specified cumulative sequestration percentage reductions.
United States · United States Congress · 14 October 1987
Prohibits the Administrator of the Environmental Protection Agency from cancelling or suspending a pesticide registration or finding a pesticide misbranded on the basis of noncompliance with the Endangered Species Act for a period ending after January 1989. Requires the Administrator and the Secretary of the Interior to jointly study the economic impact of any change in pesticide regulations which may be proposed in compliance with such Act and report to the chairmen of specified congressional committees on the results. Directs the Administrator and Secretary to jointly inform affected persons of requirements which may be imposed under such Act.
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 · 8 October 1987
Medicaid Home and Community Quality Services Act of 1987 - Amends title XIX (Medicaid) of the Social Security Act to require States to provide Medicaid coverage of community and family support services for severely disabled individuals who became disabled before age 22 and are living in a family home, foster family home, or community living facility. Requires that such services be provided in accordance with a written habilitation plan developed by an interdisciplinary team on the basis of a comprehensive assessment of the individual's strengths and the services and support necessary to: (1) enable such individual to attain or retain capabilities for independence or self-care; (2) promote interaction between disabled and nondisabled individuals within the community; and (3) enable disabled individuals who are over age 18 to engage in paid employment. Increases the age at which newly disabled individuals will be eligible for this Act's coverage so that eventually individuals who become disabled between age 22 and 50 will be covered. Lists the services which may comprise community and family support services, requiring that such services include at a minimum: (1) case management services; (2) individual and family support services; (3) specialized vocational services; and (4) protective intervention services. Excludes from such services: (1) room and board, other than room and board provided for less than six consecutive weeks and less than 12 weeks per year; (2) cash payments as a service; (3) aversive behavior intervention, management, or therapies; (4) services provided to a disabled individual living in a hospital, or skilled nursing or intermediate care facility; (5) educational services which the State makes generally available to its residents without cost and without regard to their income; and (6) services for which payment is made under title XVIII (Medicare), or part A (Aid to Families with Dependent Children) or B (Child Welfare Services) of title IV of the Act. Requires each State to make certain assurances regarding their provision of community and family support services and submit an implementation strategy to the Secretary of Health and Human Services. Requires that such implementation strategies: (1) describe the extent and scope of community and family support services provided to the severely disabled and the extent and scope of services provided to the severely disabled who are institutionalized; (2) set forth the objectives and a five-year strategy for expanding community and family support services for the severely disabled; (3) include certain procedures for transferring severely disabled, institutionalized individuals to family homes, foster family homes, or community living facilities; (4) set forth standards for the provision of community and family support services and a program for licensing and certifying all facilities and programs providing such services; (5) provide for assessments of the provision and affect of community and family support services and the correction of service deficiencies; (6) provide the public with an adequate opportunity to comment on the strategies; (7) set forth methods ensuring that the personnel providing community and family support services receive adequate training and are competent to provide such services; (8) provide that the State has in effect a management information system capable of collecting, storing, and retrieving data on the severely disabled who receive community and family support services; (9) provide an opportunity for an appeal and hearing before a hearing officer to individuals who believe themselves to be inappropriately served or denied an appropriate service, or who are being scheduled for an involuntary transfer from one living arrangement to another; (10) describe the methods to be used in administering community and family support services; and (11) set forth procedures to protect the interests of public employees who will be affected by the transfer of the severely disabled from public institutions. Allows States to provide any new community and family support service for up to three years without meeting the Medicaid requirements that they provide a service on a statewide basis and that the service be comparable in all parts of the State. Requires that intermediate care facility services for the mentally retarded include the ascertainment of the individual needs of each newly admitted individual by an interdisciplinary team within 30 days and the development of a written habilitation plan for each individual. Limits Medicaid payments to States for skilled nursing and intermediate care facility services furnished to individuals under age 65 who became disabled before age 22 to the amount payable for such services in the fiscal year ending after the enactment of this Act, increased if and by the extent to which the percentage increase in the consumer price index exceeds six percent. Makes such limitation inapplicable to facilities which have less than 16 beds or meet the size and location requirements for a community living facility. Requires States to have in effect a system to protect and advocate those rights of the severely disabled who are eligible for medical assistance which relate to the provision of such assistance. Provides Federal Medicaid matching funds for such system. Gives individuals who are adversely affected by a violation of this Act's requirements the right to bring an action to enjoin such violation. Allows States to set payment rates for community and family support services for the severely disabled. Authorizes States to treat severely disabled individuals under age 19 who are not in a medical institution as receiving benefits under title XVI (Supplemental Security Income) (SSI) of the Act for Medicaid eligibility purposes if they would be eligible for SSI benefits if institutionalized. Requires States to establish a uniform income standard for the severely disabled regardless of whether or not they are in a medical institution. Authorizes States to provide Medicaid coverage of disabled spouses and children who, except for the resources deemed to them, would be eligible for SSI benefits. Removes certain limitations on the Secretary's approval of reduction and correction plans for deficient intermediate care facilities for the mentally retarded. Makes individuals who are severely disabled and receiving or deemed to be receiving SSI benefits eligible for Medicaid as long as such qualifications continue to be satisfied. Directs the Secretary to establish, within the Health Care Financing Administration, a Bureau of Developmental Disabilities Services responsible for administering Medicaid programs for the severely disabled. Requires the Secretary to: (1) develop standards and a program for training Federal and State personnel who perform surveys of skilled nursing and intermediate care facilities to determine whether such facilities meet Medicaid participation requirements; and (2) periodically conduct studies of the reliability of such surveys and make the changes necessary to improve such reliability. Directs the Secretary to support the development of: (1) instruments to assess outcomes in the provision of this Act's services; and (2) competency-based personnel standards for agencies and organizations providing services to the severely disabled pursuant to this Act. Requires the Secretary to: (1) conduct an annual assessment of each State's compliance with this Act's requirements; and (2) issue final regulations regarding this Act's amendments prior to the first fiscal year beginning after this Act's enactment. Sets forth reporting requirements.
United States · United States Congress · 5 October 1987
AIDS Prevention Act of 1987 - Title I: Education with Respect to Prevention and Control of Acquired Immune Deficiency Syndrome - Authorizes the Secretary of Education to make grants to State and local educational agencies, institutions of higher education, and other public and nonprofit private entities for demonstration projects for the development and implementation of programs for educating students in secondary schools and institutions of higher education with respect to the prevention of exposure to, and the transmission of, the etiologic agent for acquired immune deficiency syndrome (AIDS). Authorizes the use of grant funds for the development and dissemination of educational materials, the training of teachers and counselors, the instruction of students, outreach activities, technical assistance, and activities with respect to the evaluation of such programs. Prohibits making grants unless the applicant agrees that: (1) the educational materials will provide scientific information regarding the etiologic agent, discourage high risk behaviors, promote sexual abstinence before marriage and fidelity within marriage, and be appropriate for the age of the students for whom the program is developed; and (2) the applicant will provide notice to the community involved that the program is to be developed and will solicit and consider comments from interested persons. Directs the Secretary of Education, in making the grants, to give preference to geographic areas where there is a particular risk regarding AIDS. Prohibits making the grants unless the applicant submits a description of the intended uses of the grant and agrees to expend the grant so as to supplement and not to supplant State, local, and other non-Federal funds. Authorizes appropriations for FY 1988 through 1990. Title II: Testing for Infection with Etiologic Agent for Acquired Immune Deficiency Syndrome - Directs the Secretary of Health and Human Services (Secretary), in each fiscal year, to make an allotment for each State. Prohibits making payments of the allotments unless the State agrees to use the payments to carry out a program of: (1) mandatory, routine, and voluntary testing, under confidential conditions, for the etiologic agent; and (2) confidential contact tracing and confidential counseling regarding infection with the etiologic agent. Prohibits making payments to a State unless the State provides, directly or through donations from public or private entities, in cash or in kind, non-Federal contributions as matching funds for 25 percent of the testing program costs in FY 1988, 50 percent in FY 1989, and 75 percent in FY 1990. Prohibits making payments unless the State agrees to provide mandatory or routine testing of any individual who: (1) is to donate blood, semen, or an organ; (2) receives health care relating to substance abuse or to a sexually transmitted disease; (3) is imprisoned in any State penal or correctional institution; (4) is between 15 and 50 years of age and is admitted to a hospital for health care; (5) receives health care or counseling from a family-planning clinic; or (6) applies for a marriage license. Authorizes States to expend payments for voluntary testing. Allows the use of either procedures requiring or procedures not requiring the identity of the individual to be provided to the testing entity. Prohibits making payments to a State unless the State agrees, in carrying out the mandatory or routine testing, to require that the name and address of any individual infected with the etiologic agent be reported to the State public health officer and to require that the officer carry out a program of contact tracing. Prohibits making payments to a State unless the State agrees, in carrying out mandatory, routine, or voluntary testing, that the State will require that individuals undergoing the testing receive appropriate counseling on the medical importance of of measures for the prevention of exposure to, and the transmission of, the etiologic agent. Prohibits making payments to a State unless the State agrees to require confidentiality in testing, contact tracing, and counseling, disclosing information only in specified circumstances and providing penalties for violation of confidentiality. Prohibits making payments to a State unless the State agrees to use 90 percent of the payments for mandatory or routine testing, reporting and contact tracing, and counseling as provided in this title. Directs the Secretary to establish criteria relating to the administration, analysis, and quality control of the tests, and the technical qualifications of individuals who administer and analyze the tests and of individuals who provide the counseling. Prohibits making payments to a State unless the State agrees to carry out the program of testing, tracing, and counseling in accordance with the criteria. Prohibits making payments unless the applicant submits a description of the intended uses of the payment, including coordination with similar programs and activities of public and private entities. Prohibits making payments unless the State agrees to prepare and submit to the Secretary an annual report and to make the report available for public inspection. Directs the Comptroller General, from time to time, to evaluate State expenditures. Provides for determination of the amount of allotments, including consideration of: (1) the extent to which a State is at risk with respect to infections with the etiologic agent; and (2) the actual costs incurred by the State in carrying out the testing, tracing, and counseling. Authorizes the Secretary to require a State to repay amounts not expended in accordance with the agreements required by provisions of this title and, if such repayment is not made, to offset such amounts against any payment due to be paid. Directs the Secretary to provide technical assistance to the State, or any public or nonprofit private entity designated by the State, directly or through contract or grants, without charge to the State. Directs the Secretary to report to the Congress on the activities of States under provisions of this title. Authorizes appropriations for FY 1988 through 1990. Title III: Research with Respect to Cost-Effective Methods of Payment of Treatment Cost for Acquired Immune Deficiency Syndrome - Directs the Secretary of Health and Human Services to make grants for research into the development of cost-effective methods of providing assistance to individuals in paying the medical cost of treatment for AIDS. Authorizes appropriations for FY 1988 through 1990.
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 · 30 September 1987
Fairness for Adopting Families Act - Amends the Internal Revenue Code to permit an individual income tax deduction for qualified adoption expenses. Includes as deductible all reasonable and necessary expenses that do not violate a Federal or State law and that are directly related to a legal adoption of any child if the adoption has been arranged by a State, local, or other nonprofit agency, or through a private placement. Limits the deduction to $5,000 per adopted child ($7,000 in the case of an international adoption). Reduces the amount of the deduction when the taxpayer's income exceeds $60,000. Disallows such a deduction for expenses in connection with: (1) the adoption of a stepchild; or (2) travel outside the United States unless the travel is required as a condition of the child's adoption, to assess the health and status of the child, or to escort the child back to the United States. Excludes such a deduction from the two percent floor on miscellaneous itemized deductions. Excludes from an employee's gross income any amounts paid on behalf of the employee by an employer pursuant to a qualified adoption assistance program. Limits the exclusion to $5,000 ($7,000 in the case of an international adoption). Reduces the amount excluded when the taxpayer's income exceeds $60,000. Permits an employer to treat an adoption assistance program as a statutory employee benefit plan, thus making the employer's contributions to such a program tax deductible as business expenses. Applies this Act retroactively to tax year 1986 and thereafter.
United States · United States Congress · 25 September 1987
Grain Quality Incentive Act of 1987 - Directs the Secretary of Agriculture to establish a Grain Advisory Committee to develop economic incentives to improve grain quality. Requires the Secretary to solicit recommendations from the Committee for developing a method of providing Commodity Credit Corporation bonuses in the form of payment-in-kind commodity certificates to producers and exporters to: (1) encourage the delivery, storage, and export of high quality, clean grain that is pledged as collateral for Corporation loans or exported; and (2) offer incentives to minimize poor quality in grain lots pledged as collateral or exported. Directs the Administrator of the Federal Grain Inspection Service to revise grain standards to define a bushel solely on the basis of dry matter. Requires the Secretary to direct the Administrator to conduct a study of the need for changes in grain standards and to implement revised standards that provide the economic incentives to deliver clean grain. Directs the Secretary to conduct a research program to improve grain quality measurements to more accurately reflect the value of grain for end-users. Requires that such program take into account end-use factors such as the breakage susceptibility of corn, the protein content of wheat, and the free-fatty acid content of soybeans, and include a cost evaluation for providing such measurements. Requires the Secretary to report to the Congress within one year on actions taken to implement each of the preceding provisions.
United States · United States Congress · 22 September 1987
Amends Federal law regarding the exemption authority of the Interstate Commerce Commission with respect to rail carriers to prohibit the waiving of a rail carrier's obligation under the Railway Labor Act or collective bargaining agreements. Sets forth a separation allowance schedule for employees adversely affected by the disposition of certain rail carrier lines. Establishes a ceiling for such separation allowance of $30,000 (periodically adjusted for inflation). Entitles such employees to the right of first hire in seniority order to a substantially equivalent position by the rail carrier obtaining the rail lines from such employees' previous rail carrier employer. States that such separation allowance and right of first hire apply to: (1) certain financial assistance offers to avoid rail abandonment and discontinuance; and (2) specified actions for which the Commission grants an exemption.
United States · United States Congress · 22 September 1987
Repeals a specified provision of the Tax Reform Act of 1986 that requires a taxpayer to include a tax identification number for each dependent of age five or older claimed on an income tax return. Provides that the Internal Revenue Code shall be applied and administered as if such provision had not been enacted.
United States · United States Congress · 21 September 1987
Condemns the Soviet Union for: (1) its attack on American servicemen near Neuruppin, East Germany, on September 17, 1987; (2) its continuing refusal to accept responsibility for the death of Major Arthur D. Nicholson, Jr.; and (3) actions inconsistent with the 1947 Military Liaison Missions Agreement.
United States · United States Congress · 21 September 1987
Expresses the sense of the House of Representatives that the Secretary of Agriculture should make 1988 advance deficiency payments for wheat, feed grains (up to 40 percent of projected payments for such crops), upland cotton, and rice (up to 30 percent of projected payments for such crops).
United States · United States Congress · 17 September 1987
Authorizes appropriations for use in providing military assistance to the Nicaraguan democratic resistance after November 7, 1987, if the President makes a determination that the Government of Nicaragua has not complied with the agreement of certain Central American Governments entitled the "Procedure for Establishing Firm and Lasting Peace in Central America" (the Guatemala Agreement), particularly as such Agreement relates to amnesty and democratization. Authorizes appropriations for nonlethal assistance to the Nicaraguan democratic resistance until November 7, 1987.
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 · 10 September 1987
Amends the Internal Revenue Code with respect to the corporate income tax exclusion of contributions to the capital of the taxpayer. Includes as a qualifying contribution any amount of money or property received by a regulated public utility (a utility required to provide electric energy, gas, water, or sewage disposal services) that: (1) is a contribution in aid of construction (as defined by regulations to be promulgated by the Secretary of the Treasury); (2) meets certain expenditure requirements; and (3) is not included in the taxpayer's rate base. Excludes amounts paid as customer connection fees.
United States · United States Congress · 6 August 1987
Wheat Protein Determination Act of 1987 - Directs the Secretary of Agriculture to: (1) determine the protein content of 1987 through 1990 wheat for price support purposes on an "as-is" basis without regard to a "standard moisture method" of protein testing; and (2) increase 1987 wheat payments if the "standard moisture method" results in lower payments than would have resulted from an "as-is" determination.
United States · United States Congress · 6 August 1987
Amends Federal law regarding speed limits to authorize the Secretary of Transportation to approve Federal funding for highway projects in States with a speed limit of 65 miles per hour on specified highways which are located: (1) outside an urbanized area with a population of at least 50,000; and (2) on the Interstate System or constructed to Interstate System standards.
United States · United States Congress · 6 August 1987
Agricultural Paperwork Reduction Act of 1987 - Directs the Secretary of Agriculture, within 180 days of this Act's enactment, to report to specified congressional committees concrete proposals for reducing recordkeeping and other paperwork required of agricultural producers in connection with price support programs and other agriculture-related activities.
United States · United States Congress · 6 August 1987
Air Travelers' Bill of Rights - Directs the Secretary of Transportation to require commercial air carriers engaged in the transportation of passengers in the United States (including foreign air and commuter air carriers) to report to the Secretary on a monthly basis specified information regarding flight delays, cancellations, reroutings, luggage status performance, and "bumped" passengers. Requires the Secretary to make such information available to the public at all public airports in a timely fashion. Directs the Secretary to require that each such air carrier disclose to each passenger at the time of ticket purchase specified information regarding flight cancellations, overbookings, delays, liability for luggage, and to provide a complaints and comments form regarding carrier service. Prohibits any air carrier from cancelling a flight for economic reasons unless reasonable efforts are made to notify each passenger and to make similar service available within a reasonable time. Directs the Secretary to require that air carriers provide passengers with: (1) a written explanation whenever a flight has been delayed by more than three hours; and (2) accommodations for carry-on hanging baggage on each aircraft with seating for 15 or more passengers. Establishes a civil penalty for violations of regulations under this Act.
United States · United States Congress · 6 August 1987
Truth in Transportation Trust Funds Act - Prohibits the receipts and disbursements of the Highway Trust Fund (for both the Federal aid highway program and the Mass Transit Account), the Airport and Airway Trust Fund, and the Inland Waterway Trust Fund which are allocable to the transportation-related operations of such Funds from being included in either the Federal budget as submitted by the President, or in the congressional budget. Exempts such Trust Funds from any general statutory budget limitation. Amends the Congressional Budget and Impoundment Control Act of 1974 to provide that for deficit calculation purposes such Trust Funds' receipts allocable to transportation-related operations shall be included in fiscal year total revenues and in total budget outlays. Includes in the definition of maximum deficit amount any of such Trust Fund receipts allocable to transportation-related operations which the Director of the Congressional Budget Office projects will be credited to such Trust Funds before October 1, 1989, minus transportation-related disbursements projected to be made before such date. Precludes the Congress from considering within the congressional budget process (including reconciliation vehicles) any amount of budget authority or outlay amount of budget authority or outlay from such Funds. Exempts such Trust Funds from specified enforcement procedures.
United States · United States Congress · 6 August 1987
Establishes the Commission on Review of House Ethics to examine the effectiveness of: (1) financial disclosure provisions of the Ethics in Government Act; (2) the Code of Official Conduct (rule XLIII of the Rules of the House of Representatives) and (3) the Committee on Official Conduct in carrying out its responsibilities respecting alleged ethics violations by Members of the House. Requires a report to the House not later than the close of the 120th day beginning after the date of adoption of this resolution. Terminates the Commission the day after the submission of such report.
United States · United States Congress · 3 August 1987
Emergency Livestock Feed Assistance Act of 1987 - Requires the Secretary of Agriculture to implement an emergency livestock feed assistance program in States (currently includes Puerto Rico, Guam, and the Virgin Islands) threatened by natural disasters. (Current law authorizes but does not mandate such an assistance program.) Requires that requests for such assistance be made by the Governor of the affected State, after consultation with a special emergency board constituted in accordance with this Act. Requires at least a 30 percent feed loss in order to qualify for such assistance. Includes within program assistance (in addition to feed cost reimbursement): (1) transportation assistance; and (2) Commodity Credit Corporation feed donations and sales. Subjects a producer who sells such feed to civil and criminal penalties.
United States · United States Congress · 3 August 1987
Forest Users' Protection Act of 1987 - Amends the Federal criminal code to provide criminal penalties for cutting, spiking, injuring, or destroying any tree on land owned or held in trust by the Government. Provides increased penalties for subsequent violations or when a personal injury or property damage exceeding $500 results. Directs the Secretary of the Treasury to pay a reward to any individual who provides information which leads to the finding of a civil violation or a criminal conviction under this Act.
United States · United States Congress · 3 August 1987
Anti-Tree Spiking Act - Amends the Federal criminal code to provide criminal penalties for: (1) spiking timber; (2) teaching another to spike timber knowing that such technique will be unlawfully employed; or (3) traveling in interstate or foreign commerce (or using any facility of interstate or foreign commerce) to organize or participate in a violation of this Act. Authorizes the Attorney General to pay for information concerning violations of this Act.
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
Declares that the Congress recognizes the importance of the agricultural export enhancement program under the Food Security Act of 1985: (1) to multilateral trade negotiations; (2) to counter agricultural subsidies and unfair practices of foreign countries; and (3) as a transitional tool in implementing such Act. Expresses the sense of the Congress that the Secretary of Agriculture should provide sufficient funding under the Commodity Credit Corporation Charter Act for FY 1987 through 1990 to carry out agricultural export enhancement initiatives.
United States · United States Congress · 15 July 1987
United States Park Police Salary Adjustment Act of 1987 - Amends the District of Columbia Police and Firemen's Salary Act of 1958 to increase the salary of members of the United States Park Police. Increases the following benefits for such members: service steps, premium pay, technician's pay, clothing allowances, and service longevity compensation.
United States · United States Congress · 14 July 1987
Olmsted Public Parks Landscapes Act of 1987 - Requires the Secretary to encourage maximum public participation in carrying out the purposes of this Act. Requires the Secretary of the Interior, acting through the Director of the National Park Service, to prepare a State-by State inventory of Olmsted public parks. Requires that such parks be evaluated for inclusion on the National Register of Historic Places. Requires periodic updating of the inventory. Requires appropriate access to such inventory at the Library of Congress, the Frederick Law Olmsted National Historic Site in Brookline, Massachusetts, the National Park Service regional headquarters, and appropriate State offices. Directs the Secretary of the Interior to: (1) promulgate general standards for preservation of Olmsted public parks in Federal control; (2) provide technical assistance to Federal agencies, State and local governments, private organizations, and other interested individuals on the identification, commemoration, and preservation of Olmsted public parks; (3) catalog and evaluate Olmsted documents; and (4) encourage a program for the use of the Frederick Law Olmsted National Historic Site in Massachusetts as a center for research. Requires the Secretary to provide for the coordination of applications for grants for the preservation of Olmsted public parks. Requires the Secretary to conduct appropriate activities during the period 1987 to 1995 to commemorate the Olmsted achievements and influence on American life. Establishes the Technical Committee on Olmsted public parks to assist the Secretary on matters that relate to Olmsted heritage landscapes. Terminates such Committee after December 31, 1997.
United States · United States Congress · 9 July 1987
Amends the Commodity Credit Corporation Charter Act to direct the Commodity Credit Corporation to pay interest to qualified persons on payments due them and made after the required payment date.
United States · United States Congress · 8 July 1987
Amends the Federal Election Campaign Act to declare that contributions, gifts, or payments by union members or by officials or employees of national banks or corporations to a separate fund which is used for political purposes must be voluntary and unrelated to monies required as a condition of employment. Declares it to be unlawful to use monies paid to an organization as a condition of employment, or money or anything of value secured by force, job discrimination, or financial reprisal, for any type of election or campaign activity by such organization.
United States · United States Congress · 1 July 1987
Directs the Administrator of the Federal Aviation Administration to: (1) conduct a study of methods of screening persons and property to be carried in air transportation in order to detect dangerous weapons, explosives, and incendiary devices; and (2) report to the Congress on the study results.
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 · 29 June 1987
Requests and authorizes the President to conduct a White House conference on Child Abuse not earlier than September 1, 1989, and not later than September 30, 1991. Requires the conference to be planned and conducted under the direction of the Advisory Board on Child Abuse and Neglect. Provides for the cooperation of Federal departments and agencies. Requires the final report of the Conference to include a statement of a comprehensive coherent national policy on children, youth, and families. Requires the Board and the Secretary of Health and Human Services to submit their recommendations following the report. Authorizes appropriations.
United States · United States Congress · 25 June 1987
Geothermal Steam Act Amendments of 1987 - Amends the Geothermal Steam Act of 1970 to provide that if geothermal steam is produced or utilized in commercial quantities under an approved operation within any lease or administrative lease extension period, such lease shall continue for so long as geothermal steam is produced (or utilized) in commercial quantities, for a maximum continuation of an additional 40 years. Sets forth conditions under which geothermal leases in effect as of the date of enactment of this Act shall be extended for a maximum of three successive five-year periods. Requires the Secretary of the Interior to review any cooperative or unit plan of development every five years after approval in order to eliminate any lease or part of lease not regarded as reasonably necessary to cooperative or unit operations. Requires such elimination to be based on scientific evidence, and only upon the Secretary's determination that it is for the purpose of conserving and properly managing the geothermal resource.
United States · United States Congress · 25 June 1987
Small Business Retirement and Benefit Extension Act - Amends the Internal Revenue Code (IRC) to cease, as of 1988, the application of special rules for employee benefit plans that are top-heavy. (A top-heavy plan is one in which the value of plan benefits for specified ("key") employees exceeds 60 percent of those for all employees under the plan.) Establishes, as a component of the general business credit against income tax, a credit for the administrative costs incurred by an employer having 100 of fewer employees in maintaining a qualified employee pension plan. Limits such credit to a maximum of $3,000 ($4,500 in the case of a defined benefit plan). Reduces the amount of the credit when the average number of employees during a relevant period exceeds 50. Amends the Tax Reform Act of 1986 and the IRC to: (1) apply nondiscrimination rules for coverage and benefits to certain employee benefit plans as of 1991 (currently 1988); (2) extend from 1987 to 1989 the effective date of amendments relating to the definition of "compensation" with respect to pension, profit-sharing, and stock bonus plans; (3) render nontaxable any annuities purchased for employees by a nongovernmental tax-exempt entity; (4) repeal certain restrictions on distributions of contributions under salary reduction arrangements; (5) delay the effective date for the application of nondiscrimination requirements to tax-sheltered annuities; and (6) repeal the 15 percent tax imposed on excess distributions from qualified retirement plans. Amends the Employee Retirement Income Security Act of 1974 to provide the administrator of an employee benefit plan having fewer than 100 participants simplified reporting requirements with respect to supplying plan descriptions and annual reports to plan participants and beneficiaries. Expresses the sense of the Congress that the required Government forms currently in use with respect to qualified retirement plans are not designed so that a person with no experience in the area of employee benefits could complete them. Directs the Secretaries of the Treasury and of Labor to: (1) redesign such forms as they pertain to plans having fewer than 100 participants; and (2) report to the Congress on their actions in this regard. Amends the IRC to provide that if an employer does not operate an on-premises eating facility for employees, 50 percent of the employer's share of an off-premises meal furnished to an employee shall be treated as a de minimis fringe benefit (not includible in the employee's income) provided that: (1) the employer pays no more than one-third of the cost of the meal; (2) a maximum of one meal per working day is provided; and (3) the meal is furnished during normal business hours.
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.
United States · United States Congress · 23 June 1987
Amends the Agricultural Act of 1949 to direct the Secretary of Agriculture to establish a program to encourage the use of program crop acreage (with respect to wheat, feed grains, upland cotton, and rice) to create wildlife sanctuaries, as well as habitat and feed and storage areas for game and wildlife. Provides that when the owner or operator of a farm, upon notice to the Secretary, converts all or any portion of any program crop acreage base established for the preceding crop year to targeted game and wildlife uses, the converted land shall be counted toward any acreage reduction program with respect to preserving the program crop base acreage and program payment yield of the farm. Permits the person who converted the program crop base acreage to a permissible wildlife/game use to resume program crop production on the affected acreage upon 120 days' written notice to the Secretary.
United States · United States Congress · 23 June 1987
Expresses the sense of the Congress that: (1) it is in the best interest of the United States that wheat producers receive immediately the details of the wheat price support program (loan rates and target prices) for the 1988 crop; and (2) the program should provide for a high acreage limitation (ARP) program under which acreage planted to wheat for harvest on a farm would be limited to the wheat crop acreage base reduced by no more than 27 1/2 percent.
United States · United States Congress · 17 June 1987
Constitutional Amendment - Requires the Congress and the President, prior to each fiscal year, to agree, by enactment of a joint resolution, on an estimate of total receipts for that fiscal year. Prohibits outlays for that year from exceeding such estimated receipts unless the Congress, by a three-fifths rollcall vote of each House, provides for a specific excess of outlays over receipts. Requires the Congress, whenever actual outlays exceed actual receipts for any fiscal year, to provide by law for the repayment of such excess in the ensuing fiscal year. Requires a three-fifths rollcall vote of each House to increase the public debt. Directs the President to submit to the Congress a proposed budget for each fiscal year in which total outlays do not exceed total receipts. Requires the approval by a majority of the total membership of each House by rollcall vote before any bill to increase revenue may become law. Waives this article for any fiscal year in which a declaration of war is in effect. Declares that total receipts shall include all receipts of the United States, except those derived from borrowing, and total outlays shall include all outlays of the United States, except those for repayment of debt principal.