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Official portrait of Rep. Martin, David O'B. [R-NY-26]

Rep. Martin, David O'B. [R-NY-26]

United States · Official source

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1,563 records where Rep. Martin, David O'B. [R-NY-26] is listed as a sponsor, author, or other actor. Search with topics and years

Law· HRH.R. 3893 (100th)enacted

A bill to amend the provisions of the Toxic Substances Control Act relating to asbestos in the Nation's schools by providing adequate time for local educational agencies to submit asbestos management plans to State Governors and to begin implementation of those plans.

United States · United States Congress · 2 February 1988

Amends the Toxic Substances Control Act to change to November 1, 1989 (or February 1, 1990, if no regulations have been promulgated by the Administrator of the Environmental Protection Agency) the date by which a local educational agency (LEA) must submit an asbestos management plan developed pursuant to regulations under such Act to the Governor of the State. Changes to August 1, 1990, the date by which each LEA must begin the implementation of such plan. Changes to May 1, 1989, the date by which the LEA must inspect for asbestos-containing material in each school building under its authority. Changes to November 1, 1989, the date by which such LEAs must implement an operation and maintenance plan with respect to friable asbestos-containing material in school buildings. Changes to February 1, 1990, the date by which LEAs must develop an asbestos management plan for submission to the Governor of the State.

Bill· HRH.R. 3865 (100th)open

A bill to amend the Internal Revenue Code of 1986 to permit tax-free sales of diesel fuel for use on a farm or for other off-highway uses.

United States · United States Congress · 27 January 1988

Amends the Internal Revenue Code with respect to the excise tax on diesel and aviation fuels. Prohibits imposition of the tax on the sale of these fuels to any purchaser (or purchaser for resale to a second purchaser) for use on a farm for farming purposes or for any other use not as a fuel in a diesel-powered highway vehicle or train. (Although fuel sold for these purposes is tax-exempt under current law, provisions of the Revenue Act of 1987 require purchasers to pay the tax and subsequently apply for a refund based on nontaxable uses of the fuel.)

Bill· HRH.R. 3791 (100th)referred

A bill to require that the Office of Personnel Management devise a plan on ways to reduce or eliminate delays in processing applications for benefits under the Civil Service Retirement System, in order to allow an individual to go from regular pay to retirement or disability retirement pay without interruption.

United States · United States Congress · 17 December 1987

Requires the Office of Personnel Management to report, with recommendations, to the Congress on the problem of delays in processing applications for benefits under the Civil Service Retirement System. Directs the Office to examine: (1) current methods and procedures; (2) circumstances where it might be appropriate to provide interim benefits; (3) the feasibility of processing records, forms, and other matters in anticipation of an employee's retirement; and (4) the effectiveness of retirement counselors. Requires the report to contain a plan to allow an individual to go from regular pay to retirement or disability retirement pay without interruption.

Bill· HRH.R. 3719 (100th)open

A bill to amend the Internal Revenue Code of 1986 to extend the targeted jobs tax credit, and for other purposes.

United States · United States Congress · 8 December 1987

Amends the Internal Revenue Code with respect to the targeted jobs income tax credit. Extends the credit to employees who begin work in 1989 through 1991. (Current law terminates the credit for employees who begin work after December 31, 1988.) Includes as a targeted group individuals aged 65 or older who are members of economically disadvantaged families. Revises the minimum employment period requirement for purposes of this credit.

Bill· HRH.R. 3715 (100th)referred

Great Lakes Pollutant Discharge Inventory Act

United States · United States Congress · 8 December 1987

Great Lakes Pollutant Discharge Inventory Act - Directs the Under Secretary for Oceans and Atmosphere, Department of Commerce, to inventory the categories and quantities of pollutants entering the Great Lakes during a two year period. Lists the categories of pollutants and sources of pollution that must be included in such inventory. Authorizes agreement with Canada to obtain pollutant information. Requires that such inventory be made public upon completion. Authorizes appropriations for FY 1988 and 1989.

Bill· HRH.R. 3654 (100th)passed

Dwight David Eisenhower Commemorative Coin Act of 1988

United States · United States Congress · 18 November 1987

Dwight David Eisenhower Commemorative Coin Act of 1987 - Directs the Secretary of the Treasury to mint and issue not more than a specified number of one dollar silver coins in commemoration of the 100th anniversary of the birth of Dwight David Eisenhower. Sets forth certain features of such coins and provides for their design, issuance, and sale. Terminates the minting of the coins after December 31, 1990. Requires the Secretary to deposit in the Treasury all surcharges received from the sale of the coins, to be used to reduce the national debt.

Bill· HRH.R. 3628 (100th)open

A bill to authorize the Vietnam Women's Memorial Project, Inc., to establish a commemorative statue to recognize and honor the women of the Armed Forces of the United States who served in the Vietnam war.

United States · United States Congress · 10 November 1987

Authorizes the Vietnam Women's Memorial Project, Inc., to establish a commemorative statue within the Vietnam Veterans Memorial to recognize and honor the women of the U.S. armed forces who served in the Vietnam war. Expresses the sense of the Congress that after the addition of such statue, no further commemorative works should be added to the Memorial. Directs the Secretary of the Interior to select a site for the statue within the Memorial. Makes the design proposal subject to the approval of the Secretary and the National Capital Planning Commission. Prohibits the United States and the District of Columbia from paying any expense of establishing the statue.

Bill· HRH.R. 3511 (100th)open

Decennial Census Improvement Act of 1987

United States · United States Congress · 20 October 1987

Decennial Census Improvement Act of 1987 - Requires the Secretary of Commerce to adjust the population data of the decennial census to correct for any undercounts or overcounts and to report to the appropriate congressional committees, not later than one year in advance of such census, on the proposed plan for making such adjustment.

Law· HRH.R. 3471 (100th)enacted

Department of Veterans Affairs Act

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.

Bill· HRH.R. 3413 (100th)referred

A bill to require the Administrator of General Services to convey certain property to the Museum of the American Indian.

United States · United States Congress · 1 October 1987

Directs the Administrator of General Services to convey to the Museum of the American Indian the Old United States Custom House in New York, New York. Subjects the conveyance to the following conditions: (1) the property shall be used by the Museum solely as a museum to preserve the customs and history of North, South, and Central American Indians; (2) the Museum shall maintain the historic architectural character of the property; (3) the Museum shall give the Advisory Council on Historic Preservation a reasonable opportunity to comment on proposed renovations or alterations; and (4) the Museum shall obtain the approval of the Administrator before commencing any renovation or alteration. Provides that all right, title, and interest in the property shall revert to the United States if: (1) the Museum at 3753 Broadway in New York City does not operate as a branch of the Museum to be established at the property; (2) the Museum does not continuously use such property solely as a North, South, and Central American Indian museum and maintain its historic architectural character; (3) the Museum does not maintain such property in a manner that ensures that adequate services are provided to the U.S. courts on the fifth and sixth floors; or (4) the Museum interferes with the occupancy of such property by the courts. Prohibits the Museum from using such property as security for any obligation. Reserves to the United States: (1) air and development rights associated with such property; and (2) the right to occupy the fifth and sixth floors of the property for use by U.S. courts until the Administrator provides suitable permanent accommodations for such courts at the Foley Square Courthouse Annex. Requires the Museum to submit a plan detailing any proposed renovation or alteration of the property to the Administrator, who shall approve such action unless it would not preserve the property's historic architectural character.

Resolution· HCONRESH.Con.Res. 193 (100th)open

A concurrent resolution to express a sense of the Congress that the U.S. Government condemns the recent Soviet Missile tests near the State of Hawaii, and that the President report to the Congress within 10 days on the details of the test.

United States · United States Congress · 1 October 1987

Expresses the sense of the Congress that the Soviet Union's test of ballistic missiles near Hawaii has increased rather than decreased the risk of nuclear war. Condemns the Soviet Union for its actions regarding such test. Declares that the U.S. Government should officially protest such actions. States that the President should report to the Congress concerning the details of such test, the Soviet explanations offered, steps that will be taken to ensure that such a test will not happen in the future, and what effect an SDI system could have against a missile launched in similar proximity to the United States.

Bill· HRH.R. 3344 (100th)reported

A bill to effect any reduction in net expenditures for milk price support activities required by the Balanced Budget and Emergency Deficit Control Act of 1985.

United States · United States Congress · 25 September 1987

Amends the Agricultural Act of 1949 to provide that, notwithstanding the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) and the subsequent sequestration order issued by the President (under such Act), FY 1987 dairy expenditure reductions shall be implemented through a reduction in the price received by milk producers rather than through a reduction in Commodity Credit Corporation payments for dairy product purchases. States that such reductions shall be no greater than needed to equal the reduction in milk support expenditures required by such order.

Resolution· HRESH.Res. 271 (100th)referred

A resolution amending the rules of the House of Representatives to prohibit consideration of certain long term resolutions making continuing appropriations.

United States · United States Congress · 22 September 1987

Amends rule XXI of the Rules of the House of Representatives to prohibit consideration of bills or resolutions making appropriations under the jurisdiction of more than one subcommittee of the Appropriations Committee for periods after November 30 of a fiscal year, unless a 60 percent majority of the House votes to waive or suspend this provision.

Bill· HRH.R. 3314 (100th)open

A bill to modernize United States circulating coin designs, of which one reverse will have a theme of the Bicentennial of the Constitution.

United States · United States Congress · 21 September 1987

Requires U.S. coins to be redesigned, at the discretion of the Secretary of the Treasury, over the next six years. Requires the reverse side of the first coin redesigned to commemorate the bicentennial of the U.S. Constitution for a two-year period. Requires that any profits from the sale of uncirculated and proof sets of U.S. coins be deposited in the Treasury and used solely to reduce the national debt.

Bill· HRH.R. 3200 (100th)open

AFDC Employment and Training Reorganization Act of 1987

United States · United States Congress · 7 August 1987

AFDC Employment and Training Reorganization Act of 1987 - Title I: Two-Tier System under AFDC program - Amends part A (Aid to Families with Dependent Children) (AFDC) of title IV of the Social Security Act to establish a two-tier system under which a family applying for or receiving AFDC benefits is assigned to the first tier if it is not a two-parent family and includes a child under six months of age and to the second tier if the family does not qualify for tier-one. Exempts first tier families from this Act's registration, employment, and training requirements. Exempts caretaker relatives, and authorizes the exemption of adolescents, in tier-two families who do not have a high school diploma or its equivalent from such requirements if they participate in a program providing a high-school education or its equivalent. Requires a State plan to deny assistance to an individual under age 18 who is not and has never been married and who is responsible for the care of a dependent child (or is pregnant), unless such individual lives with a parent. Makes such requirement inapplicable if: (1) such individual has no parent who is living and whose whereabouts are known; (2) the health and safety of the child or individual would be jeopardized if such individual lived with the parent; or (3) such individual has not lived at home for at least one year prior to the child's birth or making a claim for AFDC payments. Title II: Comprehensive Employment and Training Program - Requires AFDC applicants and recipients to register with a State agency for employment counseling, training, and assignment. Authorizes AFDC recipients to refuse employment which results in a net loss in their income. Directs each State to: (1) establish a single intake and registration process for AFDC applicants and recipients; and (2) arrange for the participation of AFDC recipients in one or more of the work-related programs established under title IV of the Act or other Federal law, while coordinating such programs to enhance the availability and efficiency of services provided. Authorizes each State to: (1) make an assessment as to whether immediate employment is a realistic possibility or whether training or education is needed to prepare registered applicants and recipients for employment; (2) provide applicants and recipients with counseling regarding their prospects and needs; (3) require AFDC applicants to undertake an immediate program of job search; and (4) develop an employment plan for each AFDC recipient. Requires States to provide AFDC recipients who are assigned to employment, training, or education programs, and applicants who are required to participate in job search, with child care and transportation services, otherwise such applicants and recipients need not participate in such programs. Sets the Federal share of AFDC employment, training, and education costs in excess of FY 1987 costs at 50 percent. Establishes participation standards which require State AFDC employment, training, and education programs to include a specified annual percentage (increasing from 15 percent in FY 1988 to 70 percent in FY 1996 and thereafter) of a State's mandatory AFDC population. Requires 80 percent of such population within the ages of 16 and 18 to be attending school on a full-time basis by FY 1990. Reduces Federal funding for States which fall short of such participation standards. Authorizes appropriations for AFDC employment, training, and education programs. Expresses the congressional intent that such funding be increased after FY 1988 if and to the extent such programs prove successful in reducing welfare dependency. Ensures that each State receive at least as much funds for such programs in FY 1988 and 1989 as it did in FY 1987. Provides that after FY 1989 50 percent of such funds shall be allotted on the basis of a State's share of the total participating AFDC population and 50 percent on the basis of the relative success of each State in placing high-priority AFDC applicants and recipients (high school dropouts, unwed mothers with children under age three, and AFDC recipients under age 22) in school or jobs for six months or more. Requires Puerto Rico, the Virgin Islands, and Guam to each implement a coordinated program of activities affording individuals the opportunity to achieve self-sufficiency through employment. Authorizes appropriations for such programs for each fiscal year after 1987. Makes this Act's registration, employment, and training requirements inapplicable to such territories. Establishes, in the Office of Family Assistance, an Office of Work Programs headed by a Director responsible for overseeing the operation and effectiveness of this Act's employment and training programs. Sets forth recordkeeping and reporting requirements. Authorizes States to add the cash value of food stamps to AFDC payments which are divided by the greater of the Federal or State minimum wage in determining the number of hours a community work experience program participant who is a recipient of such benefits may be required to work. Title III: Certificate System for Child Care - Authorizes States to establish a program providing certificates for child care to families: (1) whose income is less than 150 percent of the Federal poverty level; (2) which have received AFDC benefits within the past three months, but are no longer eligible for such aid because of increased earnings; and (3) which are paying for from ten to 90 percent of the cost of such child care. Limits the applicability of such certificates to the child care necessary to permit their recipients' employment or search for employment. Provides for Federal reimbursement of program costs as though they were costs incurred in providing child care to individuals assigned to an AFDC employment, training, and education program. Requires providers participating in the child care certificate program to be licensed or certified by the State, but certain providers shall be given two years to comply with State licensing or certification requirements. Requires States to disseminate information regarding child care and the certificate program to parents, the public, and child care providers. Limits the certification program's administrative expenses to eight percent of the program costs which are subject to Federal reimbursement. Authorizes the Secretary of Health and Human Services to withhold Federal payments for certificate program costs upon a State's substantial failure to comply with program requirements. Sets forth reporting requirements. Title IV: Child Support Enforcement Amendments - Amends part D (Child Support and Establishment of Paternity) of title IV of the Social Security Act to direct States to establish binding guidelines for child support award amounts. (Currently, such guidelines need not be binding). Creates a rebuttable presumption that the child support award resulting from the application of such guidelines in a judicial or administrative child support proceeding is correct. Requires States to review and update all child support orders at least once every two years to ensure that they continue to comply with child support award guidelines. Amends part A (General Provisions) of title XI of the Act to authorize up to ten States to carry out demonstration projects which require absent parents who owe child support, but whose income is insufficient to pay such support to participate in an employment or training program. Amends part D of title IV of the Act to require that the names and social security numbers of the father and mother of every child born in a State be recorded on such child's birth certificate. Requires States to adopt certain procedures with regard to paternity determinations and the standard of proof in paternity cases. Takes a State's paternity determinations into account in computing the State child support collection incentive payment. Requires each State to adopt procedures: (1) requiring employers to disclose certain information to the State child support enforcement agency regarding any employee who is under court order to pay child support; and (2) making certain legislation regarding the interstate enforcement of child support effective in the State. Provides that when the State in which the custodial parent resides requests the State in which the absent parent resides to modify a support order, the latter State shall not have jurisdiction to modify any other aspect of the order. Requires that by October 1992 every State have in effect an operational child support management information system. Reduces the Federal share of the costs for such systems. Requires the withholding of child support payments from the non-custodial parent's wages upon the issuance or modification of a child support order unless both parents agree in writing to an alternative arrangement or the parent paying child support posts a bond equal to six months of child support. Requires that the Parent Locator Service and the State agency administering the State child and spousal support plan be given access to all employment security information which is in the possession or control of any Federal or interstate telecommunications network or is available through any other data exchange method, and is to be used for child support enforcement purposes. Directs the Secretary to develop and publish standards within one year of this Act's enactment for the amount of time a State may take to complete each of several actions in child support cases. Penalizes States which fail to comply with such standards. Makes this title's amendments effective one year after this Act's enactment. Directs the Comptroller General to evaluate State implementation of this title's amendments and report to the President and the Congress regarding such evaluation within four years of this Act's enactment. Title V: State Demonstration Programs - Requires States that wish to conduct demonstration programs which include Federal, federally-assisted, or non-Federal public programs designed to alleviate poverty to submit filings regarding such demonstrations to an Interagency Low-Income Opportunity Board which shall select and approve those demonstrations judged worthy of implementation. Sets forth policy goals to be considered by the Board in selecting and evaluating such demonstrations. Directs that special consideration be given to demonstration programs designed to: (1) improve methods of helping welfare recipients achieve economic independence; (2) coordinate employment and training programs currently supported by Federal or State funds; (3) establish paternity and obtain child support orders in AFDC cases for which paternity was not established when the case was opened; (4) facilitate efforts by nongovernmental organizations to help welfare clients achieve economic independence. Requires a Governor or his designee to submit a filing which describes in detail the demonstration program to be conducted, including: (1) employment-related activities required of individuals receiving assistance under the demonstration and the circumstances in which they will not be required to participate in such activities; (2) procedures for determining the initial and continuing eligibility of, and benefits for, individuals and families; (3) a budget setting forth the amounts and sources of funding for the demonstration. Requires each Federal department or agency with responsibility for a program which is included in the demonstration program to make an estimate of Funding which, but for the demonstration, would be available for such programs so that the Chairman may compare State budgetary assumptions with such estimate. Provides that when the amount of Federal funds necessary to carry out the demonstration is less than the amount contained in the budget by reason of the effectiveness of the demonstration in achieving the objectives of this title, the State may use excess Federal funds to improve the demonstration or otherwise benefit individuals and families included in the demonstration. Provides that those within a class eligible to participate in a demonstration shall only be eligible for benefits under a program included in such demonstration. Requires the Board to conduct interim evaluations of, and have States submit annual reports on, demonstrations. Authorizes the submittal of demonstration changes for congressional approval if such changes improve the likelihood of accomplishing this title's objectives and participant benefits are not thereby reduced. Authorizes State Governors or the Chairman of the Board to terminate the demonstration (upon giving the Chairman or Governor at least three months advance notice) if the interests of the Federal Government, the State, or the participating individuals would be better served by returning to the separate conduct of the included programs. Requires a Governor, within six months of the completion of a demonstration, to submit a final report on such demonstration to the Board. Directs the Chairman to report annually to the Congress on demonstrations. Directs the Board, after selecting and approving demonstration programs in accordance with criteria it establishes, to prepare a single demonstration proposal containing all information pertinent to the programs selected. Provides that the proposal shall be submitted to the Congress and become effective unless the Congress passes legislation modifying or rejecting the proposal within 60 days after its submission by the Board. Title VI: Evaluation of Employment and Training Programs and State Demonstration Programs - Directs the Secretary to convene an Interagency Panel within three months of this Act's enactment which shall design, implement, and monitor a series of studies assessing the methods and effects of the programs initiated under titles II and V of this Act. Requires the Panel to select an advisory board of not more than 12 members, within six months of this Act's enactment, to provide the Panel with advice and counsel on all aspects of its operation. Requires the Panel to ensure that a study of child care during the welfare-to-work transition period is conducted during the first three years of its operation. Sets forth Panel reporting requirements. Authorizes appropriations for the Panel. Title VII: Miscellaneous and Related Provisions - Authorizes the Secretary to approve a five-year demonstration project testing Washington State's Family Independence Program as an alternative to the AFDC program.

Bill· HRH.R. 3199 (100th)referred

A bill providing for any bill or joint resolution making continuing appropriations that is agreed to by both Houses of Congress in the same form to be enrolled as a series of separate bills or resolutions for presentation to the President.

United States · United States Congress · 7 August 1987

Provides that when any bill or joint resolution making continuing appropriations is agreed to by both Houses of the Congress in the same form, the Clerk of the House of Representatives shall enroll the provisions in such bill or joint resolution as separate bills or joint resolutions (for item veto purposes). Requires the enrollment as part of one separate bill or joint resolution of: (1) all the provisions within the jurisdiction of a subcommittee of the Committee on Appropriations; (2) all the provisions within the jurisdiction of the Committee on Appropriations; (3) all the provisions within the jurisdiction of any other House committee; and (4) all the provisions for which jurisdiction cannot be determined.

Bill· HRH.R. 3140 (100th)reported

A bill to require the Secretary of Defense to establish standards, based on recommendations of an advisory committee established by the Secretary, for inventory accounting systems used by Department of Defense contractors, and to require defense contractors to certify compliance with such standards.

United States · United States Congress · 6 August 1987

Directs the Secretary of Defense, within 180 days after the enactment of this Act, to establish standards for inventory accounting systems used by contractors of the Department of Defense (DOD), giving due considerations to the advisory committee established under this Act. Directs the Secretary, within 30 days after the enactment of this Act, to establish an advisory committee to make recommendations on the standards required to be established by the Secretary earlier under this Act. Requires the advisory committee to develop recommendations on minimum standards for the acceptability of inventory accounting systems, addressing specified inventory and accounting questions. Directs the Secretary, within 180 days after the enactment of this Act, to submit to the Senate and House Armed Services Committees a report describing the recommendations of the advisory committee and the actions taken by the Secretary on the recommendations. Directs the Secretary to require defense contractors to certify, within 180 days after the establishment of the above-described standards, that their inventory accounting systems are in compliance with applicable laws and regulations, with the standard adopted under this Act, and with the contractor's disclosed accounting practices.

Bill· HRH.R. 3075 (100th)referred

Anti-Tree Spiking 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.

Bill· HRH.R. 3066 (100th)referred

National Security and Classified Information Protection Act of 1987

United States · United States Congress · 30 July 1987

National Security and Classified Information Protection Act of 1987 - Amends the Federal criminal code to make the knowing disclosure of classified information to an unauthorized person by present and former Federal officials and employees a criminal offense.

Bill· HRH.R. 2977 (100th)open

A bill to amend the Internal Revenue Code of 1986 to allow certain entities to elect not to make changes in their taxable years required by the Tax Reform Act of 1986, and for other purposes.

United States · United States Congress · 21 July 1987

Amends the Internal Revenue Code to permit a partnership, S corporation, or personal service corporation, unless it is part of a tiered structure, to elect to have a taxable year other than the required one, but generally only if the deferral period of the taxable year elected is three months or less. (Current law requires partnerships, S corporations, and personal service corporations, in most cases, to conform their taxable years to the calendar years used by their owners.) Subjects the principals of a partnership or S corporation electing to change taxable years to additional estimated tax requirements to offset any tax deferral resulting from such election. Imposes deduction limitations on a personal service corporation that changes taxable years. Provides that an election with respect to taxable year shall be made by the partnership, S corporation, or personal service corporation and shall be binding on all partners and shareholders. Sets forth the formula for determining the additional tax requirement when a taxpayer: (1) is a partner or shareholder in at least one such entity during any applicable election years of the entity that end within the taxpayer's taxable year; and (2) has an aggregate deferred tax exceeding $200 with respect to the entity. Describes payment procedures. Requires the inclusion of specified information on returns filed by partnerships and S corporations that elect to use a non-required taxable year. Limits the tax deduction permitted to a personal service corporation for amounts paid or incurred with respect to employee-owners when such a corporation: (1) elects to have a taxable year other than the required one; and (2) fails to meet certain minimum distribution requirements regarding non-dividend amounts paid to owners.

Bill· HRH.R. 2948 (100th)referred

A bill to prohibit the Department of Defense from purchasing any product manufactured or assembled by Toshiba America, Incorporated, or Toshiba Corporation for the purpose of resale of such product in a military exchange store.

United States · United States Congress · 15 July 1987

Prohibits the Department of Defense (DOD) from purchasing any product manufactured or assembled by Toshiba America, Incorporated, or Toshiba Corporation for the purpose of resale of such product in a military exchange store or in any other resale activity operated by DOD.