United States · United States Congress · 25 January 1996
TABLE OF CONTENTS: Title I: Health Care Access, Portability, and Renewability Subtitle A: Group Market Rules Subtitle B: Individual Market Rules Subtitle C: COBRA Clarifications Subtitle D: Private Health Plan Purchasing Cooperatives Title II: Application and Enforcement of Standards Title III: Miscellaneous Provisions Health Insurance Reform Act of 1996 - Title I: Health Care Access, Portability, and Renewability - Subtitle A: Group Market Rules - Prohibits insurers from declining to offer whole group coverage to a group purchaser. Allows plans to establish eligibility, continuation, enrollment, or premium requirements, provided the requirements are not based on health status, medical condition, or similar factors. (Sec. 102) Mandates plan renewability, except for premium nonpayment, material misrepresentation, plan termination, or other specified reasons. (Sec. 103) Regulates the circumstances in which a plan may impose a benefit limitation or exclusion because of a preexisting condition. Allows State laws (unless preempted by specified provisions of the Employee Retirement Income Security Act of 1974 (ERISA)) that: (1) limit preexisting conditions to shorter periods than the provisions of this paragraph; or (2) recognize previous qualifying coverage with a lapse period longer than provided for by the provisions of this paragraph. (Sec. 104) Mandates special enrollment periods for individuals who have certain types of changes in family composition or employment status. (Sec. 105) Regulates disclosures an insurer must make to a small employer (as defined in State law or, if not defined in State law, employers with not more than 50 employees). Amends ERISA to modify requirements regarding disclosures to plan participants and beneficiaries. Subtitle B: Individual Market Rules - Prohibits an insurer (for an individual in a period of previous qualifying coverage) from declining to offer coverage or denying enrollment based on health status, medical condition, or similar factors. (Sec. 111) Mandates renewability of coverage for individuals, except for nonpayment of premiums, material misrepresentation, or plan termination. (Sec. 112) Requires that State law in effect on, or enacted after, enactment of this Act apply in lieu of the standards above in this subtitle unless the Secretary of Health and Human Services determines that the State law does not achieve access goals described in this subtitle. Allows States to meet those goals by using a National Association of Insurance Commissioners (NAIC) model adopted using a consultation process the Secretary approves. Subtitle C: COBRA Clarifications - Amends the Public Health Service Act, the Employee Retirement Income Security Act of 1974 (ERISA), and the Internal Revenue Code to modify continuation coverage requirements. Subtitle D: Private Health Plan Purchasing Cooperatives - Requires a State to certify health plan purchasing cooperatives (HPPCs) meeting the requirements of this paragraph. Provides for Federal certification if a State fails to do so. Regulates HPPC organization, duties, and activities. Preempts, for a HPPC meeting these requirements, State fictitious group laws. Preempts State premium rating requirement laws in certain circumstances. Requires compliance with State mandated benefit laws. Applies to HPPCs, for enforcement purposes only, the requirements of ERISA provisions relating to fiduciary responsibility and administration and enforcement. Title II: Application and Enforcement of Standards - Deems a requirement or standard under this Act imposed on a plan to be imposed on the issuer. (Sec. 202) Requires each State to mandate that each plan in the State meet the standards under this Act pursuant to an enforcement plan filed by the State with the Secretary of Labor, with employee plans enforced in the same manner as under specified ERISA provisions. Provides for Federal enforcement if a State fails to do so. Title III: Miscellaneous Provisions - Amends the Public Health Service Act to allow a health maintenance organization, if notified by a member that a medical savings account has been established for the member and if the member requests, to reduce the basic health services payment by requiring the payment of a deductible for basic health services. Mandates a study and report to appropriate congressional committees on: (1) mechanisms to ensure the availability of reasonably priced health coverage to employers purchasing group and individuals purchasing non-group coverage; and (2) whether standards limiting premium variation will further the purposes of this Act.
United States · United States Congress · 25 January 1996
Provides that any individual who performs Joint Endeavor services (United Nations-sponsored peacekeeping activities in Bosnia and Herzegovina) shall be entitled to the same tax benefits under specified provisions of the Internal Revenue Code that are provided to U.S. military personnel who perform service in an area designated by the President as a combat zone. Amends the Internal Revenue Code to limit the exclusion of combat pay from Federal withholding to the remuneration for such service excludable from gross income. Makes this Act effective on November 21, 1995.
United States · United States Congress · 23 January 1996
Nonprofit Organizations Tax-Exempt Bond Reform Act of 1996 - Amends the Internal Revenue Code to provide for the tax treatment of bonds of certain nonprofit tax-exempt organizations in a manner similar to governmental bonds.
United States · United States Congress · 18 December 1995
Amends title XVIII (Medicare) of the Social Security Act with respect to hospital insurance benefits for uninsured elderly individuals not otherwise eligible. Repeals the requirement for annual estimation of the monthly actuarial rate for the succeeding year, and the requirement that the monthly premium be equal to such rate. Requires, instead, that the Secretary of Health and Human Services determine annually the dollar amount applicable for such premiums in the succeeding year, without further legislative guidelines. Sets a special premium rate for individuals age 80 or older, whose monthly rate shall be: (1) $100 in 1996; and (2) in subsequent years, the monthly rate for the previous year increased by the percentage increase in the consumer price index for all urban consumers.
United States · United States Congress · 15 December 1995
Repeals specified provisions of the Lobbying Disclosure Act of 1995 which make tax-exempt organizations that engage in lobbying activities ineligible for the receipt of Federal awards, grants, contracts, loans, or any other form of Federal funds.
United States · United States Congress · 13 December 1995
Reaffirms the universal nature of human rights and the principle that women's rights are human rights. Supports: (1) the inter-agency council on women; and (2) action on the Convention on the Elimination of all Forms of Discrimination Against Women. Considers that dedication to enacting U.S. commitments to promote the following would benefit citizens around the world: (1) economic security; (2) the human rights of women; (3) the health of women and children; (4) the empowerment of women and the strengthening of families; and (5) women's legal status and political participation. Encourages the U.S. Government to build on the strong partnership of nongovernmental organizations and governments that developed during the United Nations Fourth World Conference on Women. Urges governmental actions that uphold and enact the tenets of the platform for action and the commitments of the United States made at the Conference.
United States · United States Congress · 12 December 1995
Senior Citizens' Access to Health Care Act of 1995 - Amends title XVIII (Medicare) of the Social Security Act to require health maintenance organizations participating in the Medicare Program to offer coverage for out-of-network services to Medicare beneficiaries enrolled with such organizations.
United States · United States Congress · 7 December 1995
Genetic Information Nondiscrimination in Health Insurance Act of 1995 - Prohibits insurance providers from: (1) denying or canceling health insurance coverage or varying the premiums, terms, or conditions of coverage on the basis of genetic information or on the basis that the individual or family involved has requested or received genetic services; (2) requesting or requiring insured individuals or applicants to disclose genetic information; or (3) disclosing genetic information without prior written authorization. Provides for enforcement by the Secretary of Labor regarding employee health benefit plans and by State insurance commissioners in other cases. Allows a private right of action. Allows a State to establish or enforce requirements only if they are more restrictive than this Act.
United States · United States Congress · 7 December 1995
Restoration of Natural Resources Laws on the Public Lands Act of 1995 - Amends Federal law to repeal the emergency salvage timber sale program. Directs the Secretaries of Agriculture and the Interior to suspend respective activities until they have determined that any such activity complies with applicable environmental and natural resource laws.
United States · United States Congress · 6 December 1995
Amends title XVIII (Medicare) of the Social Security Act to direct the Secretary of Health and Human Services to make special provisions, including waiver of the Medicare part B late enrollment penalty and establishment of a special enrollment period, for the enrollment of certain military retirees and their dependents who are adversely affected by the closure of a Department of Defense military medical treatment facility pursuant to a closure or realignment of a military installation.
United States · United States Congress · 18 November 1995
Amends Federal armed forces provisions to provide that: (1) the special rule concerning annual cost-of-living adjustments to retired military pay for individuals who first became members of a uniformed service before August 1, 1986, shall apply only through FY 1996 (currently, FY 1998); and (2) the initial month that such increase is payable shall be March (currently, September) of the year following the effective date of such increase.
United States · United States Congress · 16 November 1995
Victims of Abuse Insurance Protection Act - Prohibits insurers and health carriers from engaging in specified acts (such as denying, terminating, or limiting coverage) on the basis that the applicant or insured (or any person with whom the applicant or insured is associated) is, has been, or may be the subject of abuse involving household or family members, current or former spouses, or individuals in or formerly in a sexually intimate relationship. Prohibits insurers from using, disclosing, or transferring information about an applicant's or insured's abuse status or abuse-related medical condition for any purpose unrelated to the direct provision of health care unless required by an order of an insurance regulatory entity, a court order, or abuse reporting laws. Requires an insurer that takes any adverse action relating to any plan or policy of an abuse subject (whether applicant or insured) to advise such individual of the specific reasons for the action. Regulates subrogation of claims resulting from abuse. Empowers the Federal Trade Commission to examine and investigate any insurer regarding compliance with this Act. Provides for a private cause of action against the insurer in Federal or State court by an abuse subject applicant or insured claiming to be adversely affected by an act or practice of the insurer.
United States · United States Congress · 15 November 1995
Transfers jurisdiction over specified Federal real property located in the District of Columbia from: (1) the Architect of the Capitol to the Secretary of the Interior (provides for the consideration of certain of such parcels as a site for a national memorial to Japanese American patriotism in World War II); (2) the Secretary of the Interior and the District of Columbia to the Architect of the Capitol to be included within the definition of the United States Capitol Grounds; and (3) the Federal Government to the District of Columbia government.
United States · United States Congress · 14 November 1995
Smithsonian Institution Sesquicentennial Commemorative Coin Act - Directs the Secretary of the Treasury to issue five-dollar gold coins and one-dollar silver coins emblematic of the scientific, educational, and cultural significance of the Smithsonian Institution. Mandates that: (1) all but a certain portion of surcharges received from coin sales be paid by the Secretary to the Smithsonian Institution for such purposes as its Board of Regents determines to be appropriate; and (2) a certain portion of such surcharges be dedicated to supporting the operation and activities of the National Numismatic Collection at the National Museum of American History.
United States · United States Congress · 14 November 1995
Prohibits the Secretary of the Treasury from using amounts held in the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund, or any of the railroad retirement funds and accounts for any purpose other than paying benefits and related administrative expenses from such fund. Authorizes the Secretary to invest amounts credited to any such fund in accordance with normal operating procedures as otherwise provided by law.
United States · United States Congress · 2 November 1995
Travel and Tourism Partnership Act of 1995 - Establishes the National Tourism Board to develop a national travel and tourism strategy for increasing U.S. travel and tourism. Establishes the National Tourism Organization as a non-Federal non-profit organization to implement the national travel and tourism strategy. Directs the Secretary of State and the Director of the United States Information Agency (USIA) to: (1) place priority on implementing recommendations by the National Tourism Board; and (2) cooperate with the National Tourism Organization. Authorizes the President to transfer up to 25 staff members of the United States Travel and Tourism Administration to the Foreign Service or the Commercial Service for two years to assist the Organization in its start-up activities. Amends the Export Enhancement Act of 1988 to require the Trade Promotion Coordinating Committee's (TPCC) Federal trade promotion plan to reflect, among other things, recommendations by the National Tourism Board. Makes the President of the National Tourism Organization a member of the TPCC.
United States · United States Congress · 1 November 1995
Amends the Federal Water Pollution Control Act relating to standards for constructed water conveyance systems to list specified water use, impact, and management factors to be considered by a State when it exercises jurisdiction over constructed (manmade) water conveyances. Provides that if a State adopts or reviews water quality standards for such conveyances, it shall not be required to establish recreational, aquatic life, or fish consumption uses for such systems if such uses: (1) are not existing or reasonably foreseeable; or (2) impede the authorized use of the system.
United States · United States Congress · 26 October 1995
Requires the Secretary of Energy to transfer, without compensation, the Tatum Dome Test Site to the State of Mississippi after certification from the Administrator of the Environmental Protection Agency and the State that any contamination of such property has been remedied in accordance with applicable Federal and State laws and regulations. Subjects such transfer to retention by the United States of the following: (1) the subsurface estate below the depth of 2700 feet below sea level unless a lesser depth is agreed upon by the Secretary; (2) rights of access for monitoring wells for sampling; and (3) the right to install wells additional to those identified in the remediation plan to the extent deemed necessary by the Secretary to monitor potential pathways of contaminant migration.
United States · United States Congress · 19 October 1995
Animal Drug Availability Act of 1995 - Amends Federal Food, Drug, and Cosmetic Act provisions relating to new animal drugs to redefine "substantial evidence" to mean evidence from one or more scientifically sound studies including, as appropriate, in vitro studies, studies in laboratory animals, bioequivalence studies, and any studies voluntarily undertaken by or for the applicant that provide some assurance that the drug will have the intended effect. Excludes a claim for the use of a drug in a minor species or a minor use of a drug from disapproval, if there is an application filed for the drug which is approved prior to the submission of the claim. Allows consideration, when a new animal drug contains more than one active ingredient or its labeling suggests use of the drug in combination with another animal drug, only of whether any of the active ingredients or any of the drugs in the combination, at the longest withdrawal time of any of the active ingredients or drugs in the combination, exceeds its established tolerance or interferes with the methods of analysis for another of the active ingredients or drugs in the combination. Requires the Secretary to issue proposed regulations implementing the provisions of this section which: (1) further define "substantial evidence;" (2) take into account the proposals contained in the citizen petition submitted by the American Veterinary Association and the Animal Health Institute; and (3) provide for the opportunity for a conference to make a decision establishing a submission or an investigational requirement. (Sec. 4) Requires the Secretary to approve or disapprove the application within 90 (currently 180) days of receipt of the application. (Sec. 5) Requires: (1) the Secretary to refer disputed issues received in writing from an applicant to an advisory committee or to a special Government employee; and (2) the committee or employee to submit a report containing recommendations regarding the matter. (Sec. 6) Requires the Secretary to refuse approval of an application if information submitted with respect to the drug indicates that any use suggested in labeling proposed for that drug will result in a unsafe amount of residue. (Sec. 7) Permits the export of an unsafe (as defined in the Act) new animal drug, if it is not in conflict with the laws of the country to which it is exported. (Currently, such export is prohibited.)
United States · United States Congress · 12 October 1995
Davis-Bacon Act Reform Amendments of 1995 - Amends the Davis-Bacon Act (DBA) to provide for wage determinations based on the locality where the work is performed. Requires contractors and subcontractors covered by DBA to pay laborers and mechanics: (1) unconditionally; (2) at least weekly; and (3) without subsequent deduction or rebate. Applies DBA requirements to laborers and mechanics employed by the contractor or subcontractor to: (1) work directly upon the site of the work, including work at fabrication plants, batch plants, tool yards, or similar facilities not on the project site but dedicated exclusively, or nearly so, to project construction (except previously established facilities whose location and continuance in operation are determined wholly without regard to the contract work); or (2) transport materials, supplies, and equipment to or from the worksite. Increases the minimum threshold (currently $2,000) for DBA coverage of contracts for public buildings and works to: (1) $100,000 for new construction, complete rehabilitation, or reconstruction; and (2) $25,000 for repairs or alterations. Sets conditions for coverage of leased property. Provides for periodic adjustments of such thresholds. Prohibits splitting contracts. Sets forth wage requirements in cases of contract option provisions. Sets preemption conditions. Sets forth provisions relating to apprentices, trainees, and helpers. Sets forth requirements relating to wages. Revises DBA enforcement provisions, including: (1) administrative procedures, including the Secretary of Labor's authority with respect to payment of workers, debarment of contractors, and coordination of enforcement; (2) review procedures, including court review of coverage determinations; and (3) creation of an administrative petition procedure for workers for wages, benefits, and damages. (Sec. 3) Amends the Copeland Act to: (1) eliminate weekly payroll data submission for contracts of $100,000 or less; and (2) change such weekly requirement to a monthly one for contracts of more than $100,000, with provisions for waivers for contractors or subcontractors who have demonstrated compliance with DBA and other labor standards. Revises enforcement provisions to: (1) require contractors and subcontractors to maintain payroll and related records for three years after completion of contract work and make them available upon request of the contracting officer or the Secretary; (2) grant the Secretary subpoena and debarment authority with respect to records; and (3) establish penalties for false records. Amends the Contract Work Hours and Safety Standards Act to provide that: (1) the Secretary, rather than the Comptroller General, shall initiate debarment action for violations; and (2) the General Services Administration (GSA) shall include the names of those debarred on a government-wide list.
United States · United States Congress · 28 September 1995
Open Campus Police Logs Act of 1995 - Amends the Higher Education Act of 1965 (HEA) to require any higher education institution which participates in any student aid program under HEA title IV, and which maintains a police or security department, to keep a daily log of specified information about crimes which is open to public inspection.
United States · United States Congress · 21 September 1995
Federal Employee Base Closure Retirement Act - Amends Federal civil service law to modify the early-retirement reduction requirements with respect to certain Federal employees who are law enforcement officers or air traffic controllers and who are separated from service due to a closure or realignment of a military installation under the Defense Authorization Amendments and Base Closure and Realignment Act.
United States · United States Congress · 20 September 1995
Urges the Government of Iran to extend to the Baha'i community the rights guaranteed by the Universal Declaration of Human Rights and the international covenants on human rights. Calls upon the President to continue to: (1) assert the U.S. Government's concern regarding Iran's violations of the rights of its citizens, including members of the Baha'i community, along with expressions of concern regarding the Iranian Government's support for international terrorism and its efforts to acquire weapons of mass destruction; (2) emphasize that the United States regards the human rights practices of the Iranian Government, particularly its treatment of the Baha'i community and other religious minorities, as a significant factor in the development of U.S.-Iranian relations; (3) urge the Iranian Government to emancipate the Baha'i community by granting those rights guaranteed by the Universal Declaration of Human Rights and the international covenants on human rights; and (4) encourage other governments to continue to appeal to the Government of Iran, and to cooperate with other governments and international organizations, in efforts to protect the religious rights of the Baha'is and other minorities in Iran.
United States · United States Congress · 19 September 1995
Foreign Trust Tax Compliance Act of 1995 - Amends the Internal Revenue Code to revise the requirements regarding information that must be reported regarding certain foreign trusts. (Sec. 3) Modifies the circumstances (with regard to foreign trusts having one or more U.S. beneficiaries) in which a transferor is treated as the owner. (Sec. 4) Replaces provisions setting forth a special rule applicable to foreign grantors with provisions declaring that provisions relating to treating grantors and others as substantial owners shall apply only when that application results in an amount being currently taken into account in computing the income of a U.S. citizen or resident or a domestic corporation. (Sec. 5) Requires a United States person to report information regarding foreign gifts or bequests when the gifts' aggregate value during a taxable year exceeds $10,000. (Sec. 6) Modifies requirements regarding the interest charge on accumulation distributions from foreign trusts. (Sec. 7) Changes the circumstances in which an estate or trust is included in the definition of "United States person." Modifies the definition of "foreign estate" and "foreign trust." Requires (for provisions relating to the imposition of a tax on transfers to avoid income tax) treating a trust which is not a foreign trust and which becomes a foreign trust as having transferred, immediately before becoming a foreign trust, all of its assets to a foreign trust.
United States · United States Congress · 14 September 1995
TABLE OF CONTENTS: Title I: Taxpayer Advocate Title II: Modifications to Installment Agreement Provisions Title III: Abatement of Interest and Penalties Title IV: Joint Returns Title V: Collection Activities Title VI: Information Returns Title VII: Awarding of Costs and Certain Fees Title VIII: Modification to Recovery of Civil Damages for Unauthorized Collection Actions Title IX: Modifications to Penalty for Failure to Collect and Pay Over Tax Title X: Modifications of Rules Relating to Summonses Title XI: Relief From Retroactive Application of Treasury Department Regulations Title XII: Miscellaneous Provisions Taxpayer Bill of Rights 2 - Title I: Taxpayer Advocate - Amends the Internal Revenue Code to establish in the Internal Revenue Service (IRS) the Office of Taxpayer Advocate to: (1) assist taxpayers in resolving problems with the IRS; (2) identify areas in which taxpayers have problems in dealings with the IRS; and (3) propose administrative and identify legislative changes to mitigate the problems. Requires a formal response to all recommendations submitted to the Commissioner of Internal Revenue by the Taxpayer Advocate. Replaces the Office of the Ombudsman with the Office of the Taxpayer Advocate. (Sec. 102) Allows Taxpayer Assistance Orders to require the Secretary of the Treasury to: (1) act within a specified time period; and (2) take certain actions (currently, only to cease or refrain from taking certain actions). Title II: Modifications to Installment Agreement Provisions - Requires prior notification to taxpayers under an installment agreement to pay tax liability before altering, modifying, or terminating such an agreement. (Sec. 202) Provides for administrative review of installment agreement terminations. Title III: Abatement of Interest and Penalties - Authorizes the abatement of interest in the case of an assessment due to the unreasonable error or delay (currently, due to the error or delay) of an IRS act. (Sec. 302) Grants the Tax Court jurisdiction over actions brought by a taxpayer meeting specified requirements to determine whether the failure to abate interest was an abuse of discretion. (Sec. 303) Extends from ten to 21 days the period for which interest will not be imposed after notice and demand for payment, if such payment is less than $100,000. (Sec. 304) Allows abatement of the penalty on a person's: (1) inadvertent failure to deposit any employment tax in certain circumstances; and (2) first inadvertent sending of the required deposit to the Secretary instead of the appropriate depository. Title IV: Joint Returns - Directs the Secretary and the Comptroller General to each conduct separate studies and report to specified congressional committees regarding certain issues related to joint returns. (Sec. 402) Removes limitations on filing a joint return after filing separate returns for the same taxable year. (Sec. 403) Requires the disclosure of collection activities to an individual requesting such information in the case of a joint return where such individual is no longer married to or resides in the same household as the other joint filer. Title V: Collection Activities - Authorizes the Secretary, in certain cases, to: (1) withdraw a notice of a lien; (2) return property that has been levied upon; and (3) offer compromises in civil or criminal cases. Requires the Secretary to provide a copy of such notice of withdrawal to the taxpayer and, at the request of the taxpayer, to make reasonable efforts to notify credit reporting agencies and financial institutions of such withdrawal of notice. (Sec. 502) Waives a requirement of filing of a Treasury Department General Counsel's opinion regarding compromises involving amounts less than $100,000 (currently, less than $500). Title VI: Information Returns - Establishes civil damages for filing fraudulent information returns. (Sec. 602) Imposes on the Secretary, in any court proceeding where a taxpayer disputes income reported on an information return filed by a third party and the taxpayer has fully cooperated with the Secretary, the burden of producing reasonable and probative information concerning the deficiency in addition to the return. Title VII: Awarding of Costs and Certain Fees - Shifts, in the awarding of certain costs and fees to the prevailing party, the burden of proof (regarding establishing whether the United States was substantially justified) from the prevailing party to the United States. Establishes a rebuttable presumption that the U.S. was not substantially justified if the IRS did not follow its published guidance in the administrative proceeding. (Sec. 702) Increases the limit on attorney's fees. (Sec. 703) Provides that any failure to agree to an extension of time for the assessment of any tax shall not be taken into account in determining whether a prevailing party has exhausted all administrative remedies. (Sec. 704) Allows the awarding of litigation costs in declaratory judgment proceedings. Title VIII: Modification to Recovery of Civil Damages for Unauthorized Collection Actions - Increases the dollar limit on the recovery of civil damages for unauthorized collection actions. (Sec. 802) Allows a court to reduce (currently, prohibits) damages if the plaintiff has not exhausted administrative remedies. Title IX: Modifications to Penalty for Failure to Collect and Pay Over Tax - Establishes preliminary notice requirements regarding failure to pay tax. (Sec. 902) Directs the Secretary to disclose certain information where more than one person is liable for a penalty. Allows each person who paid the penalty to recover proportionately from other liable persons. (Sec. 904) Prohibits imposing a penalty (for a failure to collect and pay over a tax) on unpaid, volunteer, honorary board members of tax-exempt organizations who do not participate in day-to-day financial operations or have actual knowledge of the failure. Directs the Secretary to ensure that IRS employees are aware of their responsibilities under the tax depository system, the circumstances under which they may be liable for penalties, and certain reporting responsibilities. Title X: Modifications of Rules Relating to Summonses - Includes enrolled agents in the definition of "third-party recordkeeper" for purposes of provisions relating to third-party summonses. (Sec. 1002) Revises designated summons provisions concerning the standard of review and the persons to whom such a summons may be issued. Title XI: Relief from Retroactive Application of Treasury Department Regulations - Prohibits, subject to exception, retroactive regulations. Allows taxpayers to elect retroactive application in certain circumstances. Title XII: Miscellaneous Provisions - Directs the Secretary to submit to specified congressional committees, by a specified date, a report on the pilot program for appeals of enforcement actions. (Sec. 1202) Requires payee statements to provide the phone number (as well as the name and address) of the person providing payment. (Sec. 1203) Requires notification of a taxpayer from whom a payment is received if the Secretary cannot associate the payment with the taxpayer. (Sec. 1204) Authorizes a taxpayer to bring a civil damage suit against the United States if any U.S. officer or employee intentionally compromises the determination or collection of any tax due from an attorney, certified public accountant (CPA), or enrolled agent representing a taxpayer in exchange for information conveyed by the taxpayer for purposes of obtaining advice concerning tax liability, except where conveyed for the purpose of perpetrating a fraud or crime. (Sec. 1205) Mandates annual notice to each taxpayer who has a tax delinquent account. (Sec. 1206) Amends the Anti-Drug Abuse Act of 1988 to extend the termination date of certain rules relating to undercover operations. Amends the Internal Revenue Code to modify related reporting and audit requirements. (Sec. 1207) Authorizes disclosure to Federal, State, local, or foreign country governmental agencies of information in returns filed under Internal Revenue Code provisions relating to cash received in a trade or business, subject to the same conditions as apply to reports filed under provisions of Federal law relating to reports on coins and currency transactions. (Sec. 1208) Allows disclosure of returns and return information to a designee of a taxpayer on the taxpayer's request (currently, on the taxpayer's written request) for or consent to the disclosure. (Sec. 1209) Mandates a hearing, study, and report on the manner in which the IRS has implemented the netting of interest on overpayments and underpayments and on the policy and administrative implications of global netting.
United States · United States Congress · 14 September 1995
Distilled Spirits Tax Payment Simplification Act of 1995 - Amends the Internal Revenue Code to modify or impose requirements regarding: (1) the transfer of distilled spirits between bonded premises and between importation and bonded premises; (2) operations as a bonded dealer conducted on the bonded premises of a distilled spirits plant; (3) establishment and operation of such a plant by a bonded dealer; (4) election to be treated as a bonded dealer; (5) the time at which the tax on distilled spirits is determined; (6) distilled spirits lost or destroyed in bond or returned to bonded premises; (7) the time for tax payment and payment by electronic transfer; and (8) application to a plant used by a bonded dealer of provisions relating to sales by proprietors of controlled premises.
United States · United States Congress · 13 September 1995
Amends titles II (Old Age, Survivors and Disability Insurance) and XVI (Supplemental Security Income) (SSI) of the Social Security Act to provide for payments to State and local prisons for monthly reports on the identities of inmates ineligible for benefits, especially those erroneously paid such a benefit. Denies SSI benefits for ten years to a person found to have fraudulently obtained such benefits while in prison.
United States · United States Congress · 13 September 1995
Requires that any markup in the committees or subcommittees of the House of Representatives of any legislation changing existing law concerning Medicare or Medicaid pursuant to the reconciliation instructions of the concurrent resolution on the budget for FY 1996 be preceded by a minimum of four weeks for public disclosure of and public hearings on the legislative text of such changes. Prohibits such legislation from being considered in the House until such requirements have been met. Expresses the sense of the House that the Senate should adopt a similar schedule for public disclosure and hearings on the legislative text of any such changes.
United States · United States Congress · 12 September 1995
Earthquake Insurance Availability Act of 1995 - Amends the Federal Home Loan Mortgage Corporation Act to authorize the Federal Home Loan Mortgage Corporation to impose earthquake insurance requirements targeted to a specific State or area if, and only if, the State insurance commissioner certifies the existence of reasonable insurance capacity in the State. Delineates certification criteria for consideration by a State insurance commissioner.
United States · United States Congress · 12 September 1995
Authorizes the President, on behalf of the Congress, to present a gold medal to Francis Albert "Frank" Sinatra in recognition of his accomplishments as an entertainer and humanitarian. Authorizes appropriations. Authorizes the Secretary of the Treasury to provide for the sale of bronze duplicates of the medal.
United States · United States Congress · 4 August 1995
National Foundation on Physical Fitness and Sports Establishment Act - Establishes the National Foundation on Physical Fitness and Sports as a charitable, nonprofit corporation to promote participation by private organizations in the activities of the President's Council on Physical Fitness and Sports (Council). Subjects to a civil action by the Foundation for the remedies provided in the Trademark Act of 1946 any person who, without the consent of the Foundation in conjunction with the Council, uses for the purpose of trade, to induce the sale of any goods or services, or to promote any theatrical exhibition, athletic performance, or competition: (1) the Council's or Foundation's official seal; or (2) any trademark, trade name, sign, symbol, or insignia falsely representing association with, or authorization by, the Council or Foundation. Allows the Foundation, in conjunction with the Council, to authorize contributors and suppliers of goods or services to use such trade name, trademark, seal, symbol, insignia, or emblem in advertising under specified conditions. Authorizes appropriations.
United States · United States Congress · 4 August 1995
Medical Nutrition Therapy Act of 1995 - Amends title XVIII (Medicare) of the Social Security Act to provide for Medicare coverage of medical nutrition therapy services of registered dieticians and nutrition professionals.
United States · United States Congress · 4 August 1995
Provides for continued retirement benefits under the Civil Service and Federal Employees' Retirement Systems, as well as annual and sick leave credits, for certain former employees of the Department of Defense (DOD) who transferred to a contractor concurrently with the transfer of any functions from a DOD component to such contractor.
United States · United States Congress · 4 August 1995
Military Survivors Equity Act of 1995 - Repeals the social security offset applicable to certain annuities paid to surviving spouses under the Survivor Benefit Plan (SBP) for retired members of the armed forces, to the extent that such offset is due to integration with social security benefits when the surviving spouse reaches 62 years of age. Directs the Secretary of Defense to recompute the existing annuities of certain individuals under the SBP to reflect the changes made by this Act.
United States · United States Congress · 4 August 1995
Amends Internal Revenue Code provisions relating to mortgage revenue bonds to modify the requirements to be a qualified veteran. Establishes State subcap and State overall cap restrictions.
United States · United States Congress · 3 August 1995
Medicare Bone Mass Measurement Standardization Act of 1995 - Amends title XVIII (Medicare) of the Social Security Act to provide for Medicare coverage of bone mass measurements.
United States · United States Congress · 3 August 1995
Family Business Protection Act of 1995 - Amends the Internal Revenue Code to exclude from the gross estate, for estate tax purposes, specified portions of the adjusted value of the qualified family-owned business interests of the decedent.
United States · United States Congress · 2 August 1995
Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to modify the formula for determining the amount of reduced monthly OASDI benefits payable to a spouse, surviving spouse, or parent receiving monthly payments from a Federal or State pension plan.
United States · United States Congress · 26 July 1995
TABLE OF CONTENTS: Title I: Removal of Tax Traps for the Unwary Title II: Conformity with Regulated Investment Company Rules Title III: Other Simplification Title IV: Effective Date Real Estate Investment Trust Tax Simplification Act of 1995 - Title I: Removal of Tax Traps for the Unwary - Amends the Internal Revenue Code (IRC) to impose monetary penalties for the failure of a real estate investment trust (REIT) to comply with regulations regarding ascertaining the actual ownership of the outstanding shares, or certificates of beneficial interest, of the REIT. Requires treating a complying REIT as if it had met a requirement to not be closely held if it does not know, or exercising reasonable diligence would not have known, whether it was closely held. (Sec. 102) Revises the definition of "rents from real property" with regard to impermissible tenant service income and constructive ownership of stock. Title II: Conformity with Regulated Investment Company Rules - Provides for the treatment by shareholders of undistributed capital gains. (Sec. 202) Removes: (1) requirements that a REIT receive less than 30 percent of its gross income from the disposition of stock or securities held for less than one year, prohibited transactions, or certain real property held less than four years; and (2) provisions prohibiting taking into account (in such disposition) the sale, exchange, or distribution of property after adoption of a plan of complete liquidation of the REIT. Title III: Other Simplification - Revises requirements concerning the treatment of earnings and profits with regard to certain distributions. (Sec. 302) Modifies the grace period regarding foreclosure property. Allows one extension (currently, one or more extensions). Allows a REIT to revoke an election to treat property as foreclosure property. Changes requirements concerning termination of the grace period. (Sec. 303) Sets forth special foreclosure rules for health care properties. (Sec. 304) Revises: (1) the treatment of certain interest rate agreements; (2) the formula for determining the amount of excess noncash income; and (3) the circumstances in which a sale of property that is a real estate asset is not a prohibited transaction. (Sec. 307) Provides for the circumstances in which sale of secured property by a REIT will be treated as if the REIT had held the property for at least four years. (Sec. 308) Removes a requirement that, in order to be a qualified REIT subsidiary, the stock of a corporation must have been held by the REIT at all times the corporation was in existence. Title IV: Effective Date - Sets forth the effective date for this Act.
United States · United States Congress · 19 July 1995
TABLE OF CONTENTS: Title I: Assuring Availability and Continuity of Health Coverage Subtitle A: Insurance Reform Subtitle B: Benefits Subtitle C: Standards and Certification; Enforcement; Preemption; General Provisions Subtitle D: Definitions; General Provisions Title II: Removal of Financial Barriers to Access Subtitle A: Tax Deductibility for Individuals and Self- Employed Subtitle B: Premium and Cost-Sharing Subsidy Program and Supplemental Benefits Program for Low-Income Individuals Title III: Access Improvements Subtitle A: Improved Access in Rural Areas Subtitle B: Public Health Grants Subtitle C: Academic Health Centers Title IV: Malpractice Reform Subtitle A: Findings; Purpose; Definitions Subtitle B: Uniform Standards for Malpractice Claims Subtitle C: Requirements for State Alternative Dispute Resolution Systems (ADR) Subtitle D: Grants to States for Development of Practice Guidelines Title V: Market Incentives to Containing Costs Subtitle A: Administrative Simplification Subtitle B: Antitrust Title VI: Medicare Subtitle A: Increased Beneficiary Choice; Improved Program Efficiency Subtitle B: Savings Health Care Improvement Act of 1995 - Title I: Assuring Availability and Continuity of Health Coverage - Subtitle A: Insurance Reform - Requires each carrier that offers health insurance coverage in the individual and small group market to make coverage available to each qualified individual or small employer and to accept every applying small employer and qualifying individual. Prohibits denial, cancellation, or refusal to renew except for specified reasons. Limits preexisting condition exclusions. Regulates enrollment periods. (Sec. 1011) Sets forth requirements for plans that use managed care, including regarding consumer disclosure and provider disclosure and due process. Prohibits requiring physician referral for obstetric or gynecological services. Preempts certain State law restrictions on managed care. (Sec. 1012) Mandates a study and report on utilization review. (Sec. 1013) Amends the Internal Revenue Code (IRC) to treat the account beneficiary of a medical savings account (MSA) as the owner of the account and subjects them to taxation on the account in accordance with specified provisions. Includes in gross income, and imposes a penalty regarding, any account expenditure not used exclusively for medical expenses of the beneficiary or the beneficiary's spouse or dependents. Excludes limited employer payments to an MSA from the employee's gross income and from the definition of "wages" for purposes of provisions relating to Social Security contributions. Amends the Social Security Act to make a similar change in the definition of "wages." Amends the IRC to exclude such payments from the definition of: (1) "compensation" for provisions relating to railroad retirement taxes; and (2) "wages" for provisions relating to unemployment taxes and to withholding. (Sec. 1021) Regulates premium rate variation, allowing limited variation based on the factors of age, geographic area, family class (individual, individual with children, couple without children, or couple with children), benefit design, and administrative categories. (Sec. 1022) Requires each carrier or plan to accept and apply any premium certificate issued under a State premium assistance program under specified Social Security Act provisions. (Sec. 1023) Mandates development of a model risk adjustment system composed of one or more risk adjustment mechanisms. Requires each State to establish and maintain a conforming risk adjustment system. (Sec. 1031) Sets forth information carriers and plans must disclose to prospective enrollees, brokers, plans, and States. (Sec. 1032) Prohibits carriers from: (1) varying or conditioning remuneration to a person, or terminating or failing to renew an agent or broker, based on the claims experience or health status of individuals enrolled by or through the person; or (2) conditioning coverage on the purchase of any other product. (Sec. 1033) Requires carriers and plans to meet Social Security Act requirements relating to advance directives. Subtitle B: Benefits - Defines "qualified health coverage" as meeting the requirements of subtitle A above and including standard or high-deductible coverage consistent with this subtitle. (Sec. 1102) Includes in standard coverage: (1) hospital, surgical, in-hospital medical, ambulatory, supplemental, and obstetrical services; (2) drugs, medicines, and prosthetic devices; (3) routine medical costs of treatment as part of an approved research trial; (4) drug off-label use if listed in specified compendia; and (5) preventive measures (without cost sharing). Sets forth actuarial value requirements. Prohibits benefits in any benefit category from being less than the narrowest scope and shortest duration in any of the plans under the Federal Employees Health Benefits Program. (Sec. 1103) Requires that high-deductible coverage provide the benefits of standard coverage and use the deductible amount established under this Act, with the actuarial value of coverage equivalent to 80 percent of the actuarial value for standard coverage. (Sec. 1104) Authorizes the Secretary of Health and Human Services to establish and modify benefit valuation procedures. Directs the Secretary to establish: (1) the deductible amount for high-deductible coverage; and (2) model benefit packages. (Sec. 1105) Regulates supplemental coverage. (Sec. 1106) Requires each carrier and plan to provide for an option under which children under 26 years old are treated as family members. (Sec. 1107) Mandates certain coverage relating to Christian Science. Subtitle C: Standards and Certification; Enforcement; Preemption; General Provisions - Mandates development of standards regarding the requirements of this subtitle. (Sec. 1202) Requires each State to report on steps the State is taking to implement and enforce the standards. Provides for Federal action in the event of uncorrected State deficiency. (Sec. 1204) Deems provisions of this title, as they relate to plans or employers and for purposes of administration and enforcement provisions of the Employee Retirement Income Security Act of 1974 (ERISA), to be provisions of ERISA. Amends the IRC to impose a tax on the failure of a carrier to comply with specified provisions of this Act. (Sec. 1205) Prohibits a single employer plan from offering coverage other than through a carrier unless the plan has at least 100 eligible employees. Subtitle D: Definitions; General Provisions - Sets forth definitions for this Act and effective dates for this title. Title II: Removal of Financial Barriers to Access - Subtitle A: Tax Deductibility for Individuals and Self-Employed - Amends the IRC to phase in a permanent 100 percent deduction for the health insurance costs of self-employed individuals. (Sec. 2002) Allows individuals who are not self-employed to deduct 25 percent of the amount paid for insurance which constitutes medical care for the taxpayer, spouse, and dependents, except for months in which the taxpayer is eligible to participate in any subsidized plan maintained by an employer of the taxpayer or the taxpayer's spouse. Allows the deduction whether or not the taxpayer itemizes other deductions. (Sec. 2003) Includes in employee gross income employer-provided coverage provided through a flexible spending or similar arrangement if any amount of cost-sharing may be paid for or reimbursed under the arrangement. Amends the definition of "qualified benefit," for cafeteria plan provisions, to exclude any benefits or coverage if any amount of cost-sharing or more than 20 percent of any premium may be paid for or reimbursed under the plan. Provides for transfers from flexible spending arrangements to medical savings accounts during 1997. Subtitle B: Premium and Cost-Sharing Subsidy Program and Supplemental Benefits Program for Low-Income Individuals - Amends the Social Security Act (SSA) to add a new title XXI entitled "State Acute Care Benefits Programs For Low-Income Individuals." Outlines specific requirements for State premium and cost-sharing subsidy programs, as well as State supplemental acute care benefits programs, for low- income individuals. Requires operation of a premium and cost-sharing subsidy program as a State plan requirement under Medicaid. (Sec. 2102) Amends SSA title XIX (Medicaid) to provide for the division of Medicaid benefits into core benefits and supplemental benefits for AFDC, SSI, and non-cash Medicaid beneficiaries. Places a limitation on the amount of Federal financial participation for benefits for acute medical services for such beneficiaries. Title III: Access Improvements - Subtitle A: Improved Access in Rural Areas - Mandates grants to an eligible State for the development of plans to increase access to health care services for residents of chronically underserved areas. (Sec. 3002) Requires that funds be made available for technical assistance (including regarding eligibility for other Federal programs) and advice, concerning establishing or enhancing a community rural health network in an underserved rural area, for: (1) entities receiving a grant under this subtitle for such a network; (2) state or local governmental units; and (3) entities providing health care services (including health professional education services) in the area. Authorizes appropriations. (Sec. 3003) Mandates financial assistance for the development and implementation of such networks. Authorizes appropriations. Declares that, in order to provide for that authorization of appropriations and notwithstanding any other provision of law, no funds are authorized to be appropriated to carry out, after FY 1996: (1) the rural health transition grant program of the Omnibus Budget Reconciliation Act of 1987; and (2) the rural health outreach program. (Sec. 3011) Amends the Internal Revenue Code to exclude from gross income any payment made on behalf of the taxpayer by the National Health Service Corps Loan Repayment Program. (Sec. 3012) Amends the Public Health Service Act to require that, for frontier health professional shortage areas, the decision on whether the area is a rational area for the delivery of health services be made without regard to the travel time between population centers or to contiguous area resources. (Sec. 3013) Authorizes appropriations to carry out provisions relating to the Scholarship Program (mandating a set-aside for nurse education) and the Loan Repayment Program. (Sec. 3021) Authorizes grants to States to improve the availability and quality of emergency medical services through the operation of State offices of emergency medical services. Requires that projects under existing provisions relating to communications technologies and rural trauma care include demonstration projects to establish telecommunications between rural medical facilities and facilities with useful expertise or equipment. Authorizes appropriations to carry out specified provisions relating to trauma care and emergency medical services. (Sec. 3022) Mandates grants to States for the creation or enhancement of air medical transport systems that provide victims of medical emergencies in rural areas with access to treatment. Authorizes appropriations. (Sec. 3031) Mandates a demonstration project to increase the number and percentage of medical students entering primary care practice. Requires a portion of direct graduate medical education cost payments (under title XVIII (Medicare) of the Social Security Act) be used for payments to States and training consortia. Authorizes grants to States and consortia for developing and evaluating the projects. Authorizes appropriations. (Sec. 3041) Mandates demonstration projects to increase the number and percentage of medical students entering primary care practice. Requires payments to participating health care training consortia and prohibits payments under Medicare for direct and indirect costs of graduate medical education during the participation. Subtitle B: Public Health Grants - Amends the Public Health Service Act to authorize grants to States for specified public health programs. Authorizes appropriations. (Sec. 3102) Mandates programs of scholarships and educational loan repayment for attendance at schools of public health in return for the scholarship and loan recipients agreeing to provide services in public health positions, approved by the Secretary of Health and Human Services, serving a population with significant unmet need. Applies to these programs existing provisions of the National Health Service Corps scholarship and loan repayment programs. Authorizes appropriations. Subtitle C: Academic Health Centers - Mandates studies of: (1) the feasibility and desirability of making payments to facilities that are not hospitals for the direct and indirect costs of graduate medical education costs attributable to residents trained at the facilities; (2) the funding needs of health professions schools. Title IV: Malpractice Reform - Subtitle A: Findings; Purpose; Definitions - Sets forth findings and, regarding this title, purposes and definitions. Subtitle B: Uniform Standards for Malpractice Claims - Applies this subtitle to any medical malpractice liability action in a Federal or State court, and to any medical malpractice claim subject to an alternative dispute resolution system (ADR), initiated after a specified date. (Sec. 4102) Prohibits medical malpractice actions in State or Federal courts unless the claim has been initially resolved under an ADR. Requires establishment of an ADR process for claims against the United States. (Sec. 4103) Sets forth filing procedures, including regarding a certificate of merit and standard interrogatories and requests. (Sec. 4104) Limits the dollar amount of noneconomic damages. Prohibits punitive or exemplary damages against manufacturers of medical products. Requires several and prohibits joint liability for noneconomic damages, except for defendants found liable as a result of gross negligence or fraud. Requires the total amount of punitive damages to be paid to the State in which the action is brought or in which the services were rendered to carry out activities to assure the safety and quality of health care. Requires development and submission to the Congress of alternative limits on noneconomic damages, including separate limits for specified categories of limits. (Sec. 4105) Prohibits requiring a single payment of damages for future economic loss over a specified amount, subject to waiver. (Sec. 4106) Requires claims to be initiated within 2 years after the alleged injury was or should have been discovered. (Sec. 4107) Prohibits finding malpractice against a provider of services during labor or delivery, if the provider did not previously treat the claimant, unless the malpractice is proved by clear and convincing evidence. (Sec. 4108) Allows finding malpractice only if the defendant's conduct was not reasonable unless, in accordance with State law, the action is based on a strict liability theory. (Sec. 4110) Declares that this title supersedes any State law only to the extent that State law permits greater damages or establishes a less strict standard of proof. Subtitle C: Requirements for State Alternative Dispute Resolution Systems (ADR) - Sets forth basic requirements for State ADRs, including: (1) application to all medical malpractice claims; (2) if multiple ADR procedures are available, allowing the parties to select the procedure to be used, assigning a procedure if the parties do not agree; and (3) transmitting findings of malpractice to the State agency responsible for monitoring or disciplining health care professionals and providers. Applies the provisions of subtitle B of this title, subject to exception, to claims brought under the State ADR. (Sec. 4202) Provides for State certification of ADRs meeting applicable requirements. Mandates establishment of a Federal ADR system for the resolution of claims in States without certified ADRs. (Sec. 4203) Mandates grants to States for implementing and operating ADRs. Subtitle D: Grants to States for Development of Practice Guidelines - Mandates grants to States for the development of medical practice guidelines for health care professionals that may be applied to resolve claims and actions. Title V: Market Incentives to Containing Costs - Subtitle A: Administrative Simplification - Requires adoption of standards: (1) consistent with the objective of reducing the costs of providing and paying for health care; and (2) in use and generally accepted, developed, or modified by the standard-setting organizations accredited by the American National Standard Institute. (Sec. 5012) Mandates adoption of standards to make uniform and compatible for electronic transmission through the health information network the data elements of any health information the Secretary of Health and Human Services determines appropriate for transmission in connection with standard transactions under this subtitle. Establishes a system to provide for a standard unique health identifier for each individual, employer, plan sponsor, and provider. (Sec. 5013) Requires adoption of technical standards consistent with the health information network privacy standards under this subtitle relating to the transmission method for health information. Mandates regulations specifying procedures for the electronic transmission and authentication of signatures. (Sec. 5014) Requires adoption of information privacy standards. (Sec. 5021) Declares to be standard transactions (and requires the information transmitted in the transaction to be in the form of standard data elements): verification of benefit eligibility, coordination of benefits, claim submission, claim attachment submission, claim status notification, claim status verification, claim adjudication, payment and remittance advice, and certification or authorization of a referral to a non-network provider. (Sec. 5022) Requires a health information security organization certified under this subtitle to make certain non-identifiable information available to a Federal or State agency, on a cost-type contract, as requested by the agency to fulfill a requirement of this Act. (Sec. 5023) Mandates establishment of a procedure under which a sponsor or provider that does not have the ability to transmit standard data elements directly and does not have access to a health information network may comply with these provisions. (Sec. 5031) Requires the establishment of: (1) standards regarding the operation of health information network services; and (2) a certification procedure for network services. (Sec. 5032) Prohibits an individual or entity, after the establishment under this subtitle of standards to make data elements uniform and compatible for electronic transmission, from requiring any additional data element in connection with the transaction or an inquiry regarding the transaction. Makes a similar prohibition regarding the transmission method. Allows waivers. (Sec. 5033) Declares that a provision, requirement, or standard under this subtitle supersedes any contrary provision of State law. Subtitle B: Antitrust - Mandates the development and publication of explicit guidelines on the application of antitrust laws to the activities of health plans. (Sec. 5102) Directs the Attorney General to issue a certificate of public advantage to each eligible health care collaborative activity complying with the requirements of this paragraph. Declares that such activity and the parties to it shall not be liable under any of the antitrust laws (as defined in specified provisions of the Clayton Act, including specified provisions of the Federal Trade Commission Act relating to unfair methods of competition, and similar State laws). Requires issuance of the certificate if the likely benefits outweigh the likely reduction in competition and the reduction is necessary to obtain the benefits. Title VI: Medicare - Subtitle A: Increased Beneficiary Choice; Improved Program Efficiency - Outlines various specified requirements for HMOs and other eligible organizations under the Medicare program, including the use of metropolitan statistical areas to determine adjusted average per capita cost and enrollment periods for Medicare HMOs. (Sec. 6002) Amends the Omnibus Budget Reconciliation Act of 1990 to permit Medicare select policies in all States. Revises requirements of such policies under the Medicare program. (Sec. 6003) Includes notice of available HMOs in the annual notices to Medicare beneficiaries. (Sec. 6004) Requires the Secretary of Health and Human Services to develop and submit to the Congress a proposal for legislation which provides for the voluntary enrollment of Medicare beneficiaries in private health insurance plans. (Sec. 6005) Provides for optional interim enrollment of Medicare beneficiaries in private health plans. (Sec. 6011) Directs the Secretary to take such steps as may be necessary to consolidate the administration of Medicare parts A (Hospital Insurance) and B (Supplementary Medical Insurance) over a four year period. (Sec. 6021) Provides under Medicare for notice of advance directive rights to individuals entering Medicare. Subtitle B: Savings - Provides for a reduction in: (1) the conversion factor for the physician fee schedule for non-primary care services; and (2) hospital outpatient services through establishment of the prospective payment system. (Sec. 6103) Amends the Internal Revenue Code to provide for an increase in the Medicare part B premium for individuals with high income. (Sec. 6104) Provides for phased-in elimination of Medicare hospital disproportionate share adjustment payments. (Sec. 6105) Provides for imposition of 20 percent coinsurance on laboratory services.
United States · United States Congress · 18 July 1995
China Policy Act of 1995 - Urges the President to undertake diplomatic initiatives to persuade China to: (1) immediately and unconditionally release Harry Wu from detention; (2) adhere to international standards regarding the nonproliferation of weapons of mass destruction by, among other things, halting the export of ballistic missile technology and the provision of other weapons of mass destruction assistance, in violation of international standards, to Iran, Pakistan, and other countries of concern; (3) respect the internationally-recognized human rights of its citizens; (4) curtail excessive modernization and expansion of its military capabilities, and adopt defense transparency measures that will reassure its neighbors; (5) end provocative military actions in the South China Sea and elsewhere that threaten China's neighbors, and work with them to resolve disputes peacefully; (6) adhere to a rules-based international trade regime in which existing trade agreements are fully implemented and enforced, and equivalent and reciprocal market access is provided for U.S. goods and services there; and (7) reduce tensions with Taiwan. Requires the President to report to the Congress on: (1) the actions taken and the progress achieved by the United States with respect to these objectives; and (2) the actions taken in light of them with respect to China by the United Nations and other international organizations, including the World Bank and the World Trade Organization. Amends the United States International Broadcasting Act of 1994 to require the Director of the USIA to submit to the Congress a plan for the establishment of Radio Free Asia to broadcast into China. Requires Radio Free Asia to commence broadcasting to China within 90 days after enactment of this Act.
United States · United States Congress · 13 July 1995
George Washington Commemorative Coin Act of 1995 - Requires the Secretary of Treasury to mint and issue five-dollar gold coins emblematic of George Washington. Mandates that the design for the coins be: (1) selected by the Secretary after consultation with the Mount Vernon Ladies' Association and the Commission of Fine Arts; and (2) reviewed by the Citizens Commemorative Coin Advisory Committee. Provides for the distribution of coin sale surcharges to the Mount Vernon Ladies' Association.
United States · United States Congress · 13 July 1995
TABLE OF CONTENTS: Title I: Eligible Shareholders of S Corporation Subtitle A: Number of Shareholders Subtitle B: Persons Allowed as Shareholders Subtitle C: Other Provisions Title II: Qualification and Eligibility Requirements for S Corporations Subtitle A: One Class of Stock Subtitle B: Elections and Terminations Subtitle C: Other Provisions Title III: Taxation of S Corporation Shareholders Title IV: Effective Date S Corporation Reform Act of 1995 - Title I: Eligible Shareholders of S Corporation - Subtitle A: Number of Shareholders - Amends the Internal Revenue Code to increase from 35 to 75 the maximum number of shareholders of an S corporation (electing small business corporation). Allows members of a family to be treated as one shareholder. Subtitle B: Persons Allowed as Shareholders - Allows the following entities to be shareholders of S corporations: (1) certain tax-exempt organizations; (2) financial institutions that do not use the reserve method of accounting for bad debts; (3) nonresident aliens; and (4) certain small business trusts. Subtitle C: Other Provisions - Extends the post-death qualification for certain trusts to be permitted as shareholders from 60 days to two years. Title II: Qualification and Eligibility Requirements for S Corporations - Subtitle A: One Class of Stock - Prohibits, for provisions relating to S corporations, treating: (1) qualified preferred stock as a second class of stock; and (2) a person as a shareholder of the corporation because they are a holder of qualified preferred stock. Permits financial institutions to hold safe harbor debt. Subtitle B: Elections and Terminations - Revises the rules on inadvertent terminations by certain trusts of the election to be an S corporation. Authorizes the Secretary of the Treasury to treat certain late elections as timely and to provide an automatic waiver procedure for certain inadvertent terminations. Expands the post-termination transition period until 120 days after a determination is made that the election had terminated in a prior year. Repeals the characterization of excessive passive investment income as a termination event. Increases the tax imposed on such excessive income. Subtitle C: Other Provisions - Permits an S corporation to wholly own the stock of a subsidiary. Provides for the treatment of distributions during loss years. Provides a consent dividend for S corporation elections to by-pass amounts in the accumulated adjustments account when making distributions. Eliminates the rule treating an S corporation as an individual in its capacity as shareholder of another corporation for purposes of subchapter C. Eliminates the pre-1983 earnings and profits accumulated by a corporation that was an S corporation for any taxable year beginning before January 1, 1983, and is so characterized for its first taxable year after December 31, 1995. Allows S corporations to make charitable contributions of inventory and scientific property. Repeals the requirement that partnership rules apply for fringe benefit purposes (making C corporation rules applicable). Provides for the application to two-percent shareholders of S corporations of the rules regarding deduction of health insurance costs of self-employed individuals. Title III: Taxation of S Corporation Shareholders - Applies the exemption from the excise tax on pension plan prohibited transactions to plans providing benefits for S corporation shareholder-employees (as defined before the effective date of the Subchapter S Revision Act of 1982). Treats losses on liquidations of S corporations as ordinary to the extent the loss created by ordinary income pass-through triggered the liquidation. Title IV: Effective Date - Makes this Act effective, subject to exception, for taxable years beginning after December 31, 1995.
United States · United States Congress · 11 July 1995
Access to Emergency Medical Services Act of 1995 - Requires a health plan that provides any emergency services coverage to cover emergency services furnished to a plan enrollee without regard to: (1) whether the provider has an arrangement with the plan; and (2) prior authorization. Mandates prompt payment in a reasonable and appropriate amount and prohibits cost-sharing greater for hospital emergency services than for other settings. Requires specified measures relating to the timeliness of prior authorization determinations regarding needed care identified in initial evaluations. Prohibits plans from discouraging appropriate use of the 911 emergency telephone number or from denying coverage or payment for an item or service solely on the basis that an enrollee uses the number. Amends titles XVIII (Medicare) and XIX (Medicaid) of the Social Security Act to require health maintenance organizations, competitive medical plans, and managed care plans to meet the requirements of this paragraph. Allows State laws that provide protections exceeding those of this Act. Provides for civil money penalties for violations.
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