United States · United States Congress · 24 February 1988
Amends the Internal Revenue Code to prohibit imposition of the excise tax on the sale of diesel or aviation fuel to any purchaser (or purchaser for resale to a second purchaser) for use on a farm for farming purposes. (Although fuel sold for these purposes is tax-exempt under current law, provisions of the Revenue Act of 1987 require purchasers to pay the tax and subsequently apply for a refund based on nontaxable uses of the fuel.) Prohibits imposition of the gasoline tax on the sale or removal of gasoline by any person (or for resale to a second person) for use on a farm for farming purposes.
United States · United States Congress · 24 February 1988
Amends the Internal Revenue Code to exempt from the required application of uniform inventory cost capitalization rules any plant or animal produced by a taxpayer in a farming business, regardless of the product's preproductive period.
United States · United States Congress · 24 February 1988
Child Care Services Improvement Act of 1988 - Title I: Child Care Block Grant - Amends the Public Health Service Act to establish a child care services block grant program. Authorizes appropriations for FY 1989 through 1991 for allotments to States to carry out specified child care services activities. Provides for State allotments on the basis of numbers of children under age 12 and numbers of such children living in households with an income not greater than 200 percent of the poverty level. Provides for additional allotments under specified circumstances. Requires States to use allotment payments to make grants to eligible entities for specified projects. Includes among eligible entities: (1) local government units, including school districts; (2) nonprofit organizations; (3) professional or employee associations; (4) consortia of small businesses; (5) higher education institutions; (6) hospitals or health care facilities; (7) family care providers; (8) parents, to use for employment- or education-related child care expenses; or (9) entities that the State considers able and appropriate to carry out a project under this title. Includes among such projects: (1) child care certificate programs or scholarships to enable low income families to obtain adequate child care; (2) community or neighborhood child care centers, including renovation of public buildings for such purpose; (3) after-school child care programs; (4) grants or loans for start-up costs of employer-sponsored child care programs; (5) training programs for child care providers; (6) temporary care of sick children unable to attend child care programs in which they are enrolled; (7) expansion of existing part-day child care programs into full-day child care programs; (8) child care programs for homeless children; (9) linking of child care programs with programs to assist the elderly; or (10) any project consistent with the purposes of this Act. Sets forth limitations on the use of such funds and waivers of such limitations. Directs the Secretary of Health and Human Services (HHS) to provide technical assistance to States in planning and operating activities under this title. Sets forth provisions for State administration of such funds. Requires States, in order to receive such funds, to certify that they will: (1) coordinate the provision of child care services with other available child care services; (2) agree that such funds will be used to supplement, not supplant, non-Federal funds; (3) establish an advisory council on child care; (4) adopt standards of accreditation or licensing for family-based and group child care providers, and methods of inspection and certification based on such standards; (5) require unaccredited or unlicensed family or home-based child care providers, in order to redeem child care certificates, to register and then to become fully licensed or accredited within two years; and (6) regularly evaluate the impact of its distribution of funds on the quality and availability of child care. Requires annual State reports to the Secretary on the use of such funds, including specified information on child care in the State. Directs the Secretary of HHS to submit to the Congress an annual summary of such reports, with an analysis of particularly innovative and effective programs and an analysis of efforts to regulate unlicensed child care providers. Sets forth grant application requirements for eligible entities. Requires assessment of proportional income-based fees, parental involvement, and the meeting of State quality standards. Requires grantees to fund between ten and 50 percent of the project cost with non-Federal funds. Requires States to give priority to projects that will continue to carry out the purposes of this Act without Federal funds. Requires the State Governor to establish an advisory council on child care. Directs the Secretary of HHS to conduct, and support by grant or contract: (1) research on the effectiveness of early childhood education and quality child care on child growth and development; and (2) demonstration programs to test the effectiveness of innovative child care arrangements and programs. Title II: Child Care Liability - Part A: Child Care Liability Reform - Applies the provisions of this part, with specified exceptions, to any civil action, in any State or Federal court, against any child care provider who is in compliance with the licensing or accreditation requirements of the State in which the provider is located. Makes this part inapplicable to civil actions for intentional torts. Provides that this part shall preempt and supersede Federal or State law only to the extent such law is inconsistent with this part. Sets forth certain defenses, rules, and rights which are not affected by this part. Makes joint and several liability inapplicable to any action subject to this title. Makes an exception for concerted actions. Provides for reduction of awards for damages in cases of collateral sources of compensation. Sets for the standards and procedures for the award of punitive or exemplary damages in civil actions under this part. Provides that nonprofit corporations or local educational agencies are not liable for damages in any civil action (to which this part applies) brought against a separate child care-providing corporation or business organization of which they are the parent or majority owners. Encourages States to establish expedited and simplified procedures under which nonprofit organizations and local educational agencies may inexpensively and quickly incorporate or otherwise organize such entities as separate child care providers. Part B: Child Care Liability Risk Retention Group - Authorizes any State to assist in the establishment and operation of a child care liability risk retention group (i.e. a corporation or other limited liability association whose members are child care providers licensed or accredited pursuant to State or local law or standards, and which otherwise satisfies specified criteria for risk retention groups). Sets forth State application requirements. Requires State plans to: (1) identify the lead agency designated and responsible for the administration of funds under this part; (2) provide that all participants in the child care liability risk retention group are child care providers who are licensed or accredited pursuant to State or local law or standards; (3) provide for maximum membership of family-based child care providers in the group; (4) provide that the State shall use at least the amount allotted to establish or maintain a liability risk retention group for child care providers; and (5) specify how any such liability risk retention group will continue to be financed after FY 1991, including by contributions by the State or by members of such pool. Directs the Secretary of HHS to review and approve State plans and to monitor State compliance with requirements of this part. Provides for suspension of payments upon a finding of noncompliance. Authorizes appropriations for FY 1989 to carry out this part and to remain available for assistance to States for FY 1989 through 1991. Directs the Secretary of Commerce to reserve specified portions of such funds for payments to specified U.S. territories and for administrative costs. Directs the Secretary of Commerce to allot the remainder to States on the basis of the number of children who have not attained the age of 12. Permits a portion of such allotments to be used for State administrative costs. Sets forth provisions relating to entitlement, method, and State spending of allotment payments. Title III: Revolving Loan Fund - Sets forth requirements for State applications for assistance under this title. Requires State plans to set forth procedures and requirements whereby persons desiring to make capital improvements to their principal residence in order to become a licensed or accredited family-based child care facility may obtain a loan from the State revolving loan fund. Requires such fund to be administered by the State and to provide loans to qualified applicants, pursuant to terms and conditions the State establishes. Limits the amount of any such loan to $1,500. Requires the State plan to provide that the State establish a revolving loan fund with certain procedures. Authorizes appropriations for FY 1989 to carry out this title and to remain available for assistance to States for FY 1989 through 1991. Directs the Secretary of HHS to reserve specified portions of such funds for payments to specified U.S. territories and for administrative costs. Directs the Secretary of HHS to allot the remainder to States on the basis of number of children who have not attained the age of 12. Permits a portion of such allotments to be used for State administrative costs. Sets forth State application requirements. Title IV: Amendments to the Internal Revenue Code of 1986 - Child Care Facility Tax Incentive Act of 1988 - Amends the Internal Revenue Code to establish an income tax credit for employers for expenses paid or incurred to acquire, construct, maintain, or operate a qualified child care facility. Requires that such facility be operated by the employer. Requires that at least 30 percent of the facility's enrollees be dependents of employees of such employer. Requires that the facility be located at or near the employer's business premises. Requires that the facility be accredited or licensed under State and local laws. Sets forth special rules for allocation in the case of multiple employers or partnerships and for pass-through in the case of estates and trusts. Limits the amount of such credit. Makes an employer ineligible for such credit if the employer received a child care project grant under the Public Health Service Act during such taxable year. Entitles earnings from the provision of qualified family-based or in-home child care services to a lower rate of self-employment tax. Excludes such earnings from estimated taxes and wage withholding requirements. Requires cafeteria plans to provide a child care option. Provides for an additional double exemption for newborn and newly adopted children where the parent taxpayer (or one of the spouses in the case of a joint return) does not work during the period from the birth or adoption until the child is six months old. Limits such exemption to taxpayers whose adjusted gross income does not exceed 200 percent of the poverty level. Raises the limitation on the amount which may be contributed to individual retirement accounts for homemakers under provisions for income tax deductions. Provides that such deduction may be allowable even if the spouse is an active participant in a pension plan. Title V: Miscellaneous Federal Child Care Provisions - Establishes the President's Award for Responsive Management Policy to honor public and private sector employers who have: (1) successfully implemented in their businesses family-oriented personnel programs and policies responsive to the child care needs of working parents; or (2) made significant contributions to child care projects in their communities. Sets forth procedures for nomination, selection, and annual presentation of such awards. Directs the Secretary of Health and Human Services to coordinate all activities of the Department of Health and Human Services relating to child care, and coordinate such activities with similar activities of other Federal agencies.
United States · United States Congress · 24 February 1988
Amends the Commercial Motor Vehicle Safety Act of 1986 to declare that its requirements do not apply to: (1) motor vehicles registered for farm use which are driven less than 15,000 miles per year; or (2) motor vehicles used solely for fire fighting purposes.
United States · United States Congress · 24 February 1988
Designates March 29, 1988, the birthday of Rabbi Menachem Mendel Schneerson, as Education Day, U.S.A. Calls on heads of state of the world to join the President of the United States in this tribute by signing an international scroll of honor.
United States · United States Congress · 9 February 1988
Amends the Marine Protection, Research, and Sanctuaries Act of 1972 to prohibit the Administrator of the Environmental Protection Agency from granting a permit to a municipality to dump sewage sludge into the ocean after 1988, unless it enters into a compliance agreement with the Administrator before 1989 containing a schedule for the full implementation of an alternative sludge disposal system within five years of such agreement. Prohibits continued ocean dumping, unless the Administrator is notified of such dumping and the municipality is in compliance with its schedule for the implementation of an alternative sludge disposal system. Directs the Administrator to make biannual reports to the Congress regarding schedule compliance. Fines municipalities which violate compliance or notification requirements or dump sludge at unauthorized ocean sites. Places such fines in a newly-created Clean Ocean Fund for enforcement, monitoring, and research activities related to ocean dumping.
United States · United States Congress · 4 February 1988
Amends rule XXI of the Rules of the House of Representatives to prohibit appropriations in continuing resolutions for any program, project, or activity not previously authorized by law. Prohibits appropriations in continuing resolutions for all or part of a fiscal year for funding any program, project, or activity at a level greater than its level of funding for the immediately preceding fiscal year.
United States · United States Congress · 3 February 1988
Amends the Internal Revenue Code to exempt from the required application of uniform inventory cost capitalization rules any animal produced in a farming business, regardless of the animal's preproductive period.
United States · United States Congress · 2 February 1988
Child Protection and Obscenity Enforcement Act of 1988 - Title I: Child Pornography - Amends the Federal criminal code to make it illegal to use a computer to transport information in interstate or foreign commerce concerning the visual depiction of minors engaging in sexually explicit conduct (child pornography). Establishes criminal penalties for buying, selling, or transferring the custody of a minor: (1) knowing that, as a consequence of the sale or transfer, the minor will be used in child pornography; or (2) with the intent to promote child pornography. States that such sale or transfer must involve: (1) the minor or other actor traveling in interstate or foreign commerce; (2) communications in interstate or foreign commerce; or (3) conduct in a territory or possession of the United States. Requires any person who produces a book, magazine, periodical, film, videotape, or other matter which contains any visual depiction of sexually explicit conduct (which is shipped or intended for shipment in interstate or foreign commerce, or contains material shipped in interstate or foreign commerce) to maintain certain records regarding the performers portrayed in such conduct. Directs the Attorney General to issue regulations regarding the maintenance and availability of such records. Includes the sexual exploitation of children as a predicate offense to the Racketeer Influenced and Corrupt Organizations (RICO) statute. Title II: Obscenity - Makes it a Federal criminal offense to receive or possess, with the intent to distribute, obscene matter which has been transported in interstate or foreign commerce. Makes it a Federal criminal offense to knowingly use a facility or means of commerce to sell or distribute obscene matter in interstate or foreign commerce. Establishes a rebuttable presumption, with respect to Federal criminal offenses involving obscene matter, that obscene matter produced in one State (or outside the United States) which is subsequently located in another State (or in the United States) was transported, shipped, or carried in interstate (or foreign) commerce. Establishes criminal and civil forfeiture procedures with respect to Federal offenses involving obscene material and child pornography. Includes communications by means of cable or subscription television within the prohibition against broadcasting obscene language. Amends the Communications Act of 1934 to modify the penalty provisions of such Act with respect to obscene telephone communications. Amends the Federal criminal code to establish criminal penalties for the possession or sale of obscene matter on Federal property. Adds obscenity offenses to the list of crimes for which the Government may obtain wiretaps.
United States · United States Congress · 2 February 1988
Amends the Internal Revenue Code to exempt from the gasoline excise tax any sale of gasoline to a State or local government (or to a purchaser for resale to such government) for its exclusive use.
United States · United States Congress · 1 February 1988
Catastrophic Home Care Benefits Demonstrations Act of 1988 - Directs the Secretary of Health and Human Services to establish a 30-month demonstration program providing home care services to Medicare (title XVIII of the Social Security Act) beneficiaries who are unable to perform at least three of five specified basic functions of normal activity and are participating in a program which is to be conducted by the Secretary for overseeing the provision of such care. Sets the maximum amount of payments that may be made for home care services at 75 percent of the average amount payable for skilled nursing facility services under the Medicaid program (title XIX of the Act). Establishes the formula for determining a home care services deductible. Covers 80 percent of the reasonable costs incurred by home care service providers. Sets forth requirements for home health agencies which are participating in such demonstration program, including the requirements that such agencies: (1) meet Medicare home health agency requirements; (2) implement grievance review procedures for patients; (3) provide each patient with a written statement and a schedule of the services to be provided, as agreed upon by the patient; and (4) ensure that providers employed by or under contract with the agency are evaluated annually and properly trained. Requires that the demonstration program: (1) be conducted in no fewer than five sites; (2) involve community outreach activities at each site to enroll the maximum number of Medicare beneficiaries; and (3) permit a variety of health care providers to furnish preventive health services. Sets forth program evaluation and reporting requirements. Authorizes appropriations for such program from the Federal Supplementary Medical Insurance Trust Fund established under part B (Supplementary Medical Insurance) of the Medicare program. Directs the Secretary to establish a demonstration project testing the cost-effectiveness of requiring every State to provide Medicaid (title XIX of the Act) home care services to certain disabled children who would otherwise require institutionalization. Requires that such project be conducted for 30 months in five distinct geographic areas. Sets forth project evaluation and reporting requirements. Authorizes appropriations for such project from the Federal Supplementary Medical Insurance Trust Fund.
United States · United States Congress · 28 January 1988
Amends the Internal Revenue Code to declare the excise tax on diesel fuel inapplicable in connection with sales of the fuel for use on a farm for farming purposes. (Although fuel sold for these purposes is tax-exempt under current law, provisions of the Revenue Act of 1987 require purchasers to pay the tax and subsequently apply for a refund based on nontaxable uses of the fuel.)
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.)
United States · United States Congress · 27 January 1988
Commends the President, Secretary of State, and Administrator of the Agency for International Development for their response to the drought and food emergency in Ethiopia and other nations of sub-Saharan Africa, and urges them to continue efforts to preclude the onset of famine and to ensure the timely delivery of medical and other emergency relief supplies. Declares that: (1) the Government response to these food emergencies should include initiatives to prevent the dislocation of large numbers of persons across national borders and/or into relief camps; and (2) the plight of the refugees or displaced should be addressed by emphasizing the provision of basic human needs, such as food, water, and shelter.
United States · United States Congress · 25 January 1988
Removes the earmark of a specified amount of funds appropriated to the Department of State by the Foreign Operations, Export Financing, and Related Programs Appropriations Act, 1988 for the construction of educational facilities for North African Jewish refugees in France.
United States · United States Congress · 17 December 1987
Deplores the Soviet Government's active persecution of religious believers in the Ukraine and its forcible liquidation of the Ukrainian Orthodox and Ukrainian Catholic Churches. Sends greetings to the Ukrainian people on the Millennium of Christianity in the Ukraine. Urges the President, the Secretary of State, the U.S. delegation to the United Nations, and the U.S. delegation to the Vienna Review Meeting of the Conference on Security and Cooperation in Europe to continue to speak out forcefully against violations of religious liberty everywhere and, specifically, in the Ukraine. Calls upon the Soviet Government to release all those imprisoned for their religious beliefs. Discourages U.S. officials from attending the commemoration of the Millennium in the Soviet Union so long as individuals remain imprisoned for their religious beliefs and the Ukrainian Catholic and Ukrainian Orthodox churches remain outlawed. Urges the U.S. Government to call on the Soviet Government to ban its prohibition of the Ukrainian Orthodox and Ukrainian Catholic Churches.
United States · United States Congress · 11 December 1987
Calls upon the Western European nations that provide assistance to the Sandinista regime in Nicaragua to: (1) affirm their support for the Guatemala accord by withholding all direct assistance to the Sandinistas until they are in full compliance with that accord and democratic institutions are established in Nicaragua; (2) reaffirm their commitment to democratic values by directing their economic assistance to support the democratic governments in Central America and by giving political and financial assistance to non-Marxist groups; and (3) reaffirm their commitment to regional cooperation among democratic institutions by channeling financial assistance to the Central American Bank for Economic Integration and by funding the Central American Development Organization.
United States · United States Congress · 8 December 1987
Amends the Internal Revenue Code with respect to the targeted jobs income tax credit. Extends the credit to employees who begin work in 1989 through 1991. (Current law terminates the credit for employees who begin work after December 31, 1988.) Includes as a targeted group individuals aged 65 or older who are members of economically disadvantaged families. Revises the minimum employment period requirement for purposes of this credit.
United States · United States Congress · 8 December 1987
Expresses the sense of the Congress that, in celebration of the millennium of the Christianization of Kievan-Rus', the Soviet Union should: (1) comply with its international obligations and allow Christians to practice their faith without harassment; (2) grant a general amnesty for all Christians who have been imprisoned because of their religious beliefs; (3) allow religious believers to practice their faith freely; (4) permit unlimited publication, distribution, and importation of religious materials; and (5) allow closed churches to reopen, new churches to be built, and theological seminaries to open or expand.
United States · United States Congress · 3 December 1987
Designates the Federal building known as the Great Lakes Program Service Center located at 600 West Madison, Chicago, Illinois, as the Harold Washington Social Security Center.
United States · United States Congress · 18 November 1987
Dwight David Eisenhower Commemorative Coin Act of 1987 - Directs the Secretary of the Treasury to mint and issue not more than a specified number of one dollar silver coins in commemoration of the 100th anniversary of the birth of Dwight David Eisenhower. Sets forth certain features of such coins and provides for their design, issuance, and sale. Terminates the minting of the coins after December 31, 1990. Requires the Secretary to deposit in the Treasury all surcharges received from the sale of the coins, to be used to reduce the national debt.
United States · United States Congress · 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.
United States · United States Congress · 10 November 1987
Amends the Federal Power Act to authorize any State Commission to issue an order requiring any electric utility to transmit electric power from a power producer to either an electric consumer or another utility (wheeling services). Provides for just and reasonable compensation to an electric utility providing transmission services under such order. Authorizes any State Commission to mandate that the electric utlity compensate its customers for any cost increase if the utility has reduced or terminated its electric power purchases by switching to another supplier.
United States · United States Congress · 9 November 1987
Visually Impaired Voters Assistance Act of 1987 - Requires each State to make enlarged print voting aids and ballots available to visually impaired voters in Federal elections. Requires the chief election officer of each State to provide public notice, adapted to reach visually impaired voters, of the availability of materials under this Act. Directs the Federal Election Commission to report to the Congress, not later than one year after enactment of this Act, on the voting aids available to blind voters with respect to Federal elections in each State.
United States · United States Congress · 4 November 1987
Commends the people and Government of Turkey for their determination to return to full democracy. Expresses the hope that the November 29 election will proceed freely and fairly.
United States · United States Congress · 30 October 1987
Expresses the sense of the Congress that before November 18, 1987, the Secretary of State should inform the Soviet Government that the United States supports the right of the Latvian people to peacefully assemble to commemorate important dates in their history and should urge the Soviet Government to: (1) allow the Latvian people to publicly commemorate November 18, the anniversary of the founding of the independent Republic of Latvia, without reprisal; (2) allow the Western media access to Riga, Latvia, to report on that day's events; (3) halt harassment of Latvian human rights groups; and (4) release all Latvian prisoners of conscience, including human rights activists Linards Grantins and Gunars Astra, before such date. Urges the President to direct U.S. Government agencies to closely monitor the events of November 18, and to send an appropriate representative to observe that day's events. Urges the President and the Secretary to raise the issue of human rights and self-determination in the Baltic states during the next U.S.-Soviet summit.
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 · 29 October 1987
Expresses the opposition of the House of Representatives to the continued control of the cathedral in Vilnius, Lithuania, by the Soviet Union. Calls upon the President, the Secretary of State, and Members of Congress visiting the Soviet Union to raise the issue of the cathedral's return to the Roman Catholic Church in meetings with Soviet officials. Urges U.S. representatives to speak out forcefully for such a return at international human rights forums. Voices the House of Representatives' support to the Lithuanian people in their efforts to secure basic religious freedoms and the return of the cathedral. Urges the Soviet Government to allow Roman Catholics to worship at the cathedral and to return it to Roman Catholic Church control before the end of 1988.
United States · United States Congress · 20 October 1987
Amends the Tax Reform Act of 1986 to delay for one year, from 1987 until 1988, implementation of the increase from 80 percent to 90 percent in the current year liability test for estimated tax payments by individuals.
![Official portrait of Rep. Martin, Lynn M. [R-IL-16]](https://www.congress.gov/img/member/m000195_200.jpg)