United States · United States Congress · 5 June 2003
Fully Fund the No Child Left Behind Act - Suspends amendments made by the No Child Left Behind Act of 2001 (NCLBA) to titles I or II of the Elementary and Secondary Education Act of 1965 (ESEA) if the Federal Government fails to fully fund them.. Provides for such suspension if the Government appropriates any amount less than the specific dollar amount for that fiscal year in the authorization of appropriations for title I (currently, Improving the Academic Achievement of the Disadvantaged) or title II (currently, Preparing, Training, and Recruiting High Quality Teachers and Principals). Requires the ESEA provisions in effect before NCLBA's enactment to be in effect during any fiscal year of such suspension for title I (formerly, Helping Disadvantaged Children Meet High Standards) or title II (formerly, Dwight D. Eisenhower Professional Development Program).
United States · United States Congress · 4 June 2003
Medicare Chronic Care Improvement Act of 2003 - Amends title XVIII (Medicare) of the Social Security Act (SSA) to prohibit the Secretary of Health and Human Services from requiring the payment of deductibles and coinsurance for certain existing preventive benefits under Medicare part B (Supplementary Medical Insurance). Directs the Secretary to contract with the Institute of Medicine of the National Academy of Sciences to study and report to the President on current literature and best practices in the field of health promotion and disease prevention among Medicare beneficiaries, including specified issues. Requires the Institute to develop recommendations in legislative form that prioritize Medicare preventive health benefits and modify them, adding new ones based on such study. Authorizes the Secretary by regulation to adopt any or all of such recommendations. Applies the elimination of cost-sharing for preventive benefits under this Act to any Medicare furnished items and services incorporated by such regulation. Provides for: (1) Medicare coverage of an initial preventive physical examination and care coordination and assessment services furnished by a care coordinator as a Medicare part B medical service; and (2) care coordination and assessment services and quality improvement program in Medicare+Choice plans under Medicare part C (Medicare+Choice). Directs the Secretary to make grants to eligible entities to enable them to develop, implement, or train personnel in the use of standardized clinical information technology systems designed to: (1) improve the coordination and quality of care furnished to Medicare beneficiaries with chronic conditions; and (2) increase administrative efficiencies of such entities. Directs the Secretary to: (1) review appropriate regulations, policies, and procedures, including those of the Centers for Medicare & Medicaid Services (CMMS), with respect to determinations of whether an item or service is reasonable and necessary for the diagnosis or treatment of illness or injury for purposes of payment under Medicare; and (2) take appropriate corrective measures to ensure that the proper standard for making such determinations is applied, if it is found that CMMS, a fiscal intermediary, or a carrier has misapplied the coverage standard by requiring that the item or service improve the condition of the patient with respect to such illness or injury. Directs the Secretary to contract with the Institute of Medicine to study and report to the Secretary and Congress on factors of the Medicare program that facilitate or impede effective care for Medicare beneficiaries with chronic conditions.
United States · United States Congress · 4 June 2003
Working Taxpayer Fairness Restoration Act of 2003 - Amends the Internal Revenue Code, with respect to the refundability of the child tax credit, to accelerate the increase to the 15 percent rate. Limits, to fair market value immediately following a transaction, the importation of net built-in loss by a corporation. Prohibits an allocation of any decrease in the adjusted basis of partnership property to stock in a corporation which is a partner in the partnership. Repeals part V (Financial Asset Securitization Investment Trusts) of subchapter M (Regulated Investment Companies and Real Estate Investment Trusts). Expands the definition of a disqualified debt instrument with respect to deduction disallowance on certain debt instruments of corporations. Expands the authority to disallow deductions, credits, or other allowances under provisions disallowing such benefits due to acquisitions made to evade or avoid income tax. Amends provisions affecting passive foreign investment companies to state that the term "qualified portion" (of a shareholder's holding period) does not include any period if there is only a remote likelihood of an inclusion in gross income under subpart F (Controlled Foreign Income). Adds to the definition of the term "real estate investment trust" by stating that such term includes a corporation, trust, or association which is not a controlled entity. Directs the Secretary to establish a program requiring the payment of user fees, until September 30, 2013, for: (1) requests to the Internal Revenue Service for ruling letters, opinion letters, and determination letters; and (2) other similar requests.
United States · United States Congress · 2 June 2003
Working Families Tax Credit Act of 2003 - Amends the Internal Revenue Code to: (1) accelerate and increase the refundability of the child tax credit to the 15 percent rate; and (2) include combat pay (otherwise excludable from gross income) as earned income for purposes of determining such refundability. Increases the earned income credit phaseout amount on a joint return by $3,000. Revises tax shelter provisions to, among other things: (1) define economic substance; (2) impose a penalty for the failure to include in a return information concerning a reportable transaction, a reportable transaction understatement (including imposing the penalty for certain understatements which were based on unreasonable legal or factual assumptions), a noneconomic substance transaction understatement, and interests in foreign financial accounts; (3) modify rules concerning the failure to furnish information regarding reportable transactions and the penalty for such failure, the failure to maintain lists of investors in potentially abusive tax shelters and the penalty for such failure, the authority to seek an injunction to enjoin promoters of abusive tax shelters; and (4) deny a deduction of interest on underpayments attributable to nondisclosed reportable transactions and noneconomic substance transactions. Amends other provisions to, among other things: (1) place a limit on the transfer or importation by a corporation of built-in losses; (2) provide for the partnership treatment of certain contributed property with a built-in loss; (3) repeal part V (Financial Asset Securitization Investment Trusts) of subchapter M (Regulated Investment Companies and Real Estate Investment Trusts); and (4) modify rules concerning the disallowance of a deduction on certain debt instruments of corporations, passive foreign investment companies, and the reduction in a corporate shareholder's basis in stock by the nontaxed portion of extraordinary dividends. Revises corporate expatriation provisions to treat acquiring corporations in "corporate expatriation transactions" as domestic corporations. Defines a "corporate expatriation transaction" as, with certain exceptions, one in which a "nominally foreign corporation" acquires substantially all of the properties held by a domestic corporation and in which, immediately after the transaction, more than 80 percent of the stock of the acquiring corporation is held by former shareholders of the domestic corporation. Lowers the 80 percent threshold to 50 percent when the acquiring "nominally foreign corporation" lacks substantial business activities in the foreign country in which it was created and organized compared to the total activities of the "expanded affiliated group" and the stock is publicly traded, with the principal market of trading being the United States. Defines the terms "nominally foreign corporation" and "expanded affiliated group." Applies similar rules to partnership transactions. Establishes that a series of related transactions relevant to the Act shall be handled as a single transaction.
United States · United States Congress · 22 May 2003
Voter Confidence and Increased Accessibility Act of 2003 - Amends the Help America Vote Act of 2002 to provide for an extension of time for States to request payments for activities to improve administration of elections and for replacement of punch card or lever voting machines. Repeals the exemption of the Election Assistance Commission from certain Government contracting requirements (thus requiring the Commission to advertise for proposals for purchases and contracts for supplies or services). Revises audit capacity requirements to require the voting system to produce a voter-verified paper record suitable for a manual audit equivalent or superior to that of a paper ballot box system. Requires the voting system to provide a mechanism for voter-verification of results with respect to individuals with disabilities which separates the function of vote generation from the function of vote casting, but does not require the use of paper. Requires instruction of election officials in the rights of the disabled to vote with the assistance of an aide of their selection under the Voting Rights Act of 1965. Requires the Commission to study and develop best practices to enhance accessibility and voter-verification mechanisms for disabled voters. Accelerates the deadline for compliance with voting systems standards from January 1, 2006, to the regularly scheduled November 2004 general Federal election. Requires each State and jurisdiction unable to meet such deadline to receive a paper voting system at Commission expense that shall be deemed compliant with such standards for use in the November 2004 general election. Requires Federal certification of technological security of voter registration lists. Directs the Commission to: (1) conduct manual mandatory surprise recounts of the voter-verified records of each election for Federal office (and, at State or local option, of elections for State and local office) in .5 percent of the jurisdictions in each State and .5 percent of the overseas jurisdictions in which voter-verified records are preserved in accordance with this Act immediately following each general election for Federal office; and (2) promptly publish the results of those recounts.
United States · United States Congress · 22 May 2003
Amends the Internal Revenue Code to include life insurance companies as an "includible corporation" for purposes of filing consolidated tax returns. Permits an affiliated group which includes at least one domestic insurance company that elects to file a consolidated return rather than pay tax under certain life insurance provisions to use a phased-in percentage of insurance company net operating loss in determining its own taxable income. (Permits unused loss carryover.) Provides for: (1) subsidiary stock basis adjustment; and (2) waiver of the five-year reconsolidation waiting period for certain formerly includible corporations which became nonincludible as a result of becoming a subsidiary of a nonincludible life insurance company.
United States · United States Congress · 22 May 2003
Amends the Internal Revenue Code to permit rural mail carriers to treat qualified vehicle expenses in excess of reimbursements as miscellaneous itemized deductions.
United States · United States Congress · 22 May 2003
Expresses the sense of Congress that: (1) the space science learning center in Downey, California, should be designated as the Columbia Memorial Space Science Learning Center; and (2) the Federal Government, along with public and private organizations and persons, should continue to cooperate in the establishment of such center.
United States · United States Congress · 21 May 2003
Fairness and Accountability in International Taxation Act of 2003 - Amends the Internal Revenue Code to deny reduced withholding tax treaty benefits to a foreign entity on any deductible foreign payment (deductible payment made by a domestic entity to a related foreign entity) unless such entity is predominantly owned by individuals who are residents of such foreign country. Exempts from such provision: (1) corporations with substantial business activities in a treaty country with specified tax rates; (2) payments received by controlled foreign corporations from U.S. shareholders; and (3) certain conduit payments made by foreign corporations. Provides a special income and deduction allocation rule for related-party inbound (transfer price increased by deflected tax haven income) and outbound (transfer price increased by deflected tax haven income) transactions. Defines "related-party inbound transaction," "related-party outbound transaction," and "deflected tax haven."
United States · United States Congress · 21 May 2003
Smithsonian Facilities Authorization Act - Amends Federal law to authorize the Board of Regents (Board) of the Smithsonian Institution to: (1) plan, design, construct, and equip additional special use storage and laboratory space (Pod 5) at the Museum Support Facility in Suitland, Maryland, to accommodate the care, preservation, conservation, deposit, and study of national collections held in trust by the Institution; and (2) plan, design, and construct improvements to the interior and exterior of the Patent Office Building (including the construction of a roof covering for the courtyard), using funds available to the Institution from nonappropriated sources. Authorizes the Secretary to establish a program for making voluntary separation incentive payments for employees of the Smithsonian Institution which is substantially similar to a specified program established under the Homeland Security Act of 2002. Declares the sense of Congress that the Smithsonian Institution's National Museum of American History should be commended for establishing a Jazz Appreciation Month.
United States · United States Congress · 20 May 2003
Children's Vision Improvement and Learning Readiness Act of 2003 - Allows the Secretary of Health and Human Services to make grants to States for the purposes of: (1) providing comprehensive eye examinations for children identified as being at high risk of vision impairment, with priority to go to children under nine years old; (2) providing subsequent treatment or services necessary to correct vision problems; and (3) developing and disseminating educational materials with regard to the need and benefits of comprehensive eye examinations for children. Directs the Secretary to develop criteria for the collection of data related to vision assessment and the utilization of followup services. Directs the Secretary to coordinate the grant program, as appropriate, with other Federal and State programs that provide services to children. Requires a State to submit an application to the Secretary in order to receive a grant, which shall include a plan for the use of the grant. Requires a State to submit to the Secretary an annual evaluation of the operations and activities carried out under a grant.
United States · United States Congress · 15 May 2003
Cosmetology Tax Fairness and Compliance Act of 2003 - Amends the Internal Revenue Code to extend the tax credit for social security taxes paid for employee cash tips to employers of cosmetologists. Requires employers of cosmetologists to report income and tips of their cosmetologist employees and to provide income and tip information to self-employed cosmetologists to whom they pay more than $600 in the taxable year. Imposes similar reporting requirements upon individuals who rent chairs to cosmetologists. Requires such employers to provide their cosmetologist employees and self-employed cosmetologists with information on the tax and tip reporting obligations of employees and self-employed individuals.
United States · United States Congress · 14 May 2003
Pension Fairness Act of 2003 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code (Code) to revise and add protections for participants and beneficiaries under employee pension plans (plans). Revises information disclosure provisions to require both defined benefit plans and defined contribution (401(k) and related) plans to give participants periodic statements on earned benefits. Requires notice of excessive stock holdings (more than ten percent in employer stock) and the risks of such excess. Requires a corporate insider or plan fiduciary who sells a specified minimum amount of employer stock holdings to report such sale to participants. Revises enforcement requirements. Requires the accounting standard for an issuer of a single-employer defined benefit plan to be modified to prevent the plan's investment gains from being treated as income to such issuer (and prohibits the Security and Exchange Commission from recognizing such standard before such modification). Requires that participants and their beneficiaries be allowed to diversify their plan investments (by divesting employer stock and reinvesting elsewhere) after three years of the participant's service as an employee. Directs the Secretaries of Labor and of the Treasury to report to specified congressional committees their recommendations relating to treatment of non-publicly traded stock for purposes of such participants control over assets in their plan accounts. Requires that employees and employers have equal representation and voting rights in the joint trusteeship of individual account plans under which some or all of the assets are derived from employee contributions. Sets forth increased accountability requirements, including bonding or insurance adequate to protect interest of participants and beneficiaries, liability for breach of fiduciary duty, and preservation of rights or claims. Establishes an Office of Pension Participant Advocacy, with a Pension Participation Advocate, in the Department of Labor. Directs the Pension Benefit Guaranty Corporation to contract to study and report on the insurance system for individual account plans. Establishes an excise tax on failure of pension plans to provide notice of transaction restriction periods. Requires plan investment advisors to meet certain standards of independence or provide access to independent advice for employees. Provides that employers are not liable for such advice if they prudently select and monitor such advisors. Provides for expanded tax-deferred treatment of qualified retirement planning services for employees. Sets forth requirements for parity in employee benefits. Requires inclusion in gross income of the funded executive deferred compensation (protected in bankruptcy) if a corporation funds its defined contribution plan with employer stock (not protected in bankruptcy). Makes inapplicable, in the case of pension surpluses and assets, the executive performance-based compensation exception to the limitation on deductible compensation. Provides protection for long-service employees during conversions to hybrid defined benefit plans. Requires that employees with ten years of service be allowed to choose whether to receive benefits promised under a traditional plan or under a new cash balance plan. Provides for treatment of corporate insiders, including special rules for executive perks and retirement benefits. Applies the golden parachute excise tax to deferred compensation which is paid by a corporation after a major decline in stock value or when the corporation declares bankruptcy. Requires adequate disclosure regarding executive compensation packages to employees and to unions during collective bargaining. Revises Federal bankruptcy law to provide additional protections for employees of bankrupt employers. Provides for avoidance of certain transfers, and for alternate prosecution of action. Limits retention bonuses, severance pay, and certain other payments. Revises priorities for payment of claims to raise from $4,000 to $10,000 the maximum individual limit on allowed unsecured claims for wages, salaries, or commissions, including leave pay, or certain sales commissions, earned within 90 days before petition filing or business cessation. Subjects to deductible limits the corporate tax deduction for reinvested dividends of employee stock ownership plans (ESOPs). Makes permanent the Saver's Tax Credit, which is a tax credit for elective deferrals and individual retirement account (IRA) contributions by certain individuals.
United States · United States Congress · 14 May 2003
Long-Term Care and Retirement Security Act of 2003 - Amends the Internal Revenue Code to allow: (1) a deduction (increasing percentages with full deductibility as of 2008) for eligible long-term care insurance premiums for a taxpayer, spouse, and dependents and (2) long-term care insurance to be offered under cafeteria plans and flexible spending arrangements. Allows an income-adjusted (limited) credit for eligible individuals with long-term care needs. Sets forth specified requirements for qualifying long-term care insurance contracts. Treats an exchange of qualified long-term care insurance contracts as a disposition of property for which no gain or loss is recognized.
United States · United States Congress · 14 May 2003
Expresses support for the goals and ideals of Asian Pacific American Heritage Month and recognizes the contributions of Asian Pacific Americans to the United States.
United States · United States Congress · 13 May 2003
Comprehensive Tuberculosis Elimination Act of 2003 - Amends the Public Health Service Act to prescribe composition requirements for the Advisory Council for the Elimination of Tuberculosis, and direct it to make recommendations on: (1) a national plan to eliminate tuberculosis in the United States; and (2) a plan to guide U.S. involvement in global tuberculosis-control activities, with a focus on high incidence countries and on access to a comprehensive package of tuberculosis control measures. Authorizes the Secretary of Health and Human Services, directly or through grants, to carry out tuberculosis research, demonstration projects, and public information and education programs. Authorizes the Director of the National Heart, Lung, and Blood Institute of the National Institutes of Health (NIH) to make awards: (1) to faculty of schools of medicine or osteopathic medicine to support the development of high quality curricula to assist interested individuals in learning the principles and practices of preventing, managing, and controlling tuberculosis; and (2) to support the career development of clinically trained professionals committed to pulmonary infection research. Requires the National Institute of Allergy and Infectious Diseases of NIH to work to develop a tuberculosis vaccine. Requires the John E. Fogarty International Center for Advanced Study in the Health Sciences to carry out an international training program regarding tuberculosis. Requires the Secretary to ensure that a portion of funds appropriated to repay the education loans of qualified health professionals, researchers from disadvantaged backgrounds, and pediatric researchers is reserved for contracts with individuals who research tuberculosis.
United States · United States Congress · 9 May 2003
Preservation of Localism, Program Diversity, and Competition in Television Broadcast Service Act of 2003 - Amends the Communications Act of 1934 to prohibit the Federal Communications Commission from permitting any license for a commercial television broadcast station to be granted, transferred, or assigned to any party if such action would result in that party owning, operating, controlling, or having a cognizable interest in stations which have an aggregate national audience reach exceeding 35 percent. Requires any party currently having licenses in excess of such limit to divest as necessary to comply with such limit within one year.
United States · United States Congress · 8 May 2003
Assault Weapons Ban and Law Enforcement Protection Act of 2003 - Amends Federal firearms provisions to revise the definition of "semiautomatic assault weapon" (SAW) to include conversion kits (for converting a firearm to a SAW) and any semiautomatic rifle or pistol that has an ability to accept a detachable magazine and that has any one of the following characteristics, respectively: (1) a folding or telescoping stock, a threaded barrel, a pistol grip, a forward grip, or a barrel shroud; or (2) a second pistol grip, a threaded barrel, a barrel shroud, or the capacity to accept a detachable magazine at a location outside of the pistol grip. Amends: (1) the Brady Handgun Violence Prevention Act to reauthorize the assault weapons ban and add new restrictions; and (2) the Public Safety and Recreational Firearms Use Protection Act to repeal the sunset provision regarding restrictions on large capacity ammunition feeding devices (LCAFDs) and on specified SAWs. Modifies the exemptions from the Brady Act's prohibition against manufacturing, transferring, or possessing a semiautomatic assault weapon to exclude: (1) specified firearms, or replicas or duplicates, as manufactured on October 1, 1993; (2) any semiautomatic rifle that cannot accept a detachable magazine that holds more than five rounds; and (3) any semiautomatic shotgun that cannot hold more than five rounds in a fixed or detachable magazine. Prohibits the transfer of a SAW except through a licensed dealer or a State or local law enforcement agency, subject to specified requirements. Directs the Attorney General to: (1) establish and maintain a record of the make, model, and date of manufacture of any SAW which the Attorney General is made aware has been used in relation to a crime, and of the nature and circumstances of the crime involved; and (2) annually submit the record to Congress and make the record available to the public. Prohibits: (1) the transfer of any assault weapon with an LCAFD; and (2) a licensed manufacturer, importer, or dealer who transfers an LCAFD that was manufactured on or before September 13, 1994, from failing to certify to the Attorney General, within 60 days of the transfer date, that the device was manufactured on or before that date. Sets penalties for violations. Prohibits: (1) the transfer of a SAW or an LCAFD to a juvenile; and (2) the importation of an LCAFD.
United States · United States Congress · 8 May 2003
Clean Smokestacks Act of 2003 - Amends the Clean Air Act (CAA) to require the Administrator of the Environmental Protection Agency (EPA) to promulgate regulations to achieve specified reductions in emissions of sulfur dioxide, nitrogen oxide, carbon dioxide, and mercury from powerplants (electric generation facilities with a nameplate capacity of 15 megawatts or more that use a combustion device to generate electricity for sale) by January 1, 2009. Requires powerplants, on the later of the date 30 years after the powerplant commenced operation or five years after this Act's enactment, to comply with the most recent new source performance standards under CAA provisions regarding air quality and emissions limitations and with specified requirements for modified sources.
United States · United States Congress · 7 May 2003
Health Care Tax Credit Enhancement for Workers and Steel Security Act of 2003 - Amends the Internal Revenue Code with respect to the trade adjustment assistance-related health care tax credit to: (1) decrease age eligibility for Pension Benefit Guaranty Corporation pension recipients; (2) eliminate the three-month coverage requirement concerning State-based coverage; and (3) revise covered month eligibility for the spouse of an individual entitled to Medicare. States that the steel import licensing and monitoring program established by the Secretary of the Treasury and the Secretary of Commerce shall remain in effect until not later than March 6, 2010.
United States · United States Congress · 7 May 2003
Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to: (1) restrict the application of the windfall elimination provision to individuals whose combined monthly income from the individual's primary insurance amount under such title and the portion of the monthly periodic payment attributable to noncovered service performed after 1956 exceeds $2,000; and (2) provide for a graduated implementation of such provision by specified percentages with respect to incremental amounts above such threshold, up to 100 percent for combined amounts over $3,000.
United States · United States Congress · 1 May 2003
Pacific Salmon Recovery Act - Requires the Secretary of Commerce to provide financial assistance for salmon conservation and habitat restoration activities to qualified States and tribal governments. Requires qualified States to: (1) submit a Salmon Conservation and Salmon Habitat Restoration Plan to the Secretary; (2) use allocated funds for local and regional projects; (3) match, in the aggregate, financial assistance provided; and (4) establish citizens advisory committees or other similar fora for public participation. Permits the use of assistance outside the jurisdiction of the recipient if the assisted activity will provide conservation benefits to naturally produced salmon in streams of concern to the recipient. Treats Lahontan cutthroat trout and bull trout as salmon in Oregon, and bull trout as salmon in Washington and Idaho, for purposes of this Act. Directs the President, for U.S. citizens who served as employees of the International Pacific Salmon and North Pacific Fisheries Commissions and who worked in Canada during the course of such employment, to calculate and report to Congress the difference in amount between the valuation of the Commissions' annuity for each employee's payment in U.S. and in Canadian currency for past and future annuity payments. Expresses the sense of Congress that: (1) any equipment or products authorized for purchase with financial assistance under this Act, should only be U.S. equipment or products; and (2) the Congress supports the bipartisan July 2000 goals, objectives, and recommendations of the Governors of Idaho, Montana, Oregon, and Washington. Directs the Secretary to report annually to Congress regarding the effects on Pacific Salmon stocks of timber harvesting on publicly owned lands in British Columbia.
United States · United States Congress · 1 May 2003
Genetic Nondiscrimination in Health Insurance and Employment Act - Amends the Employee Retirement Income Security Act of 1974, the Public Health Service Act , the Internal Revenue Code, and Medicare supplemental policy provisions to prohibit health plans and insurers, with respect to protected genetic information, from discriminating in enrollment, eligibility, contribution rates, and premium rates based on such information. Makes it an unlawful employment practice for an employer, employment agency, labor organization, or training program to discriminate because of protected genetic information.
United States · United States Congress · 30 April 2003
States that the Internal Revenue Service shall not implement any system of earned income tax credit precertification for taxpayers who have not made prior improper claims unless such a system is specifically authorized by law.
United States · United States Congress · 30 April 2003
Authorizes the President to present a gold medal in recognition of Jackie Robinson's contributions to the Nation. Calls for designation of a national day recognizing Robinson's accomplishments.
United States · United States Congress · 30 April 2003
Breast Cancer Patient Protection Act of 2003 - Amends the Public Health Service Act and Employee Retirement Income Security Act of 1974 to prohibit group health plans and health insurance issuers offering group health insurance coverage, with regard to hospital stays in connection with breast cancer treatment, from: (1) covering less than 48 hours after mastectomies or less than 24 hours after lymph node dissections; or (2) requiring plan or issuer authorization for prescribing any length of stay. Prohibits: (1) denying eligibility, enrollment, or renewal to avoid these requirements; (2) providing payments or rebates to women; or (3) penalizing or providing incentives to providers. Applies the same requirements to issuers in the individual market.
United States · United States Congress · 30 April 2003
Real Estate Investment Trust Improvement Act of 2003 - Amends the Internal Revenue Code to revise real estate investment trust (REIT) provisions respecting: (1) straight debt safe harbor; (2) limited rental exception; (3) customary services exception; (4) hedging instruments; (5) prohibited transaction safe harbor; (6) distributions attributable to gain from sales or exchanges of U.S. real property interests; and (7) rules of application for asset requirements and limitations.
United States · United States Congress · 30 April 2003
Subchapter S Modernization Act of 2003 - Amends the Internal Revenue Code to revise provisions concerning S corporations to, among other things: (1) allow certain members of a family to be treated as one shareholder of an S corporation; (2) prohibit treating qualified preferred stock as a second class of stock and treating a person as a shareholder by reason of holding such stock; (3) permit financial institutions to hold convertible (safe harbor) debt; (4) repeal the characterization of excessive passive investment income as a termination event; (5) permit certain losses on liquidation not exceeding ordinary income basis to be treated as ordinary losses; (6) permit the deductibility of interest expense incurred by an electing small business trust to acquire S corporation stock; (7) provide that shareholder basis is not increased by income derived from cancellation of S corporation's debt; (8) provide for the exclusion of investment securities income from the passive income test for bank S corporations; (9) provide relief from inadvertently invalid qualified subchapter S subsidiary elections and terminations on the same basis as is provided to invalid or terminated S corporation elections; and (10) provide for the elimination of all earnings and profits attributable to pre-1983 years.
United States · United States Congress · 29 April 2003
Social Services Block Grant Restoration Act - Amends title XX (Block Grants to States for Social Services) (SSBG) of the Social Security Act (SSA) to provide a permanent funding level of 2.8 billion dollars for the SSBG program. Amends SSA title IV part A (Temporary Assistance for Needy Families) (TANF) to authorize States to use up to ten percent of their TANF funds to carry out SSBG programs.
United States · United States Congress · 29 April 2003
Medicare Wellness Act of 2003 - Establishes within the Department of Health and Human Services a Working Group on Disease Self-Management and Health Promotion (Working Group) to establish policies and criteria for the Secretary of Health and Human Services to make grants to approved applicants to study specified approaches to further health promotion and disease prevention among beneficiaries under title XVIII (Medicare) of the Social Security Act (SSA). Directs the Secretary to conduct demonstration projects to promote disease self-management for conditions identified by the Working Group for target individuals. Amends SSA title XVIII to outline Medicare coverage of various specified preventive services, including: (1) therapy and counseling for cessation of tobacco use, and counseling for post-menopausal women; (2) screening for diminished visual acuity, and screening for depression; and (3) medical nutrition therapy services for beneficiaries with cardiovascular diseases, diabetes, or a renal disease. Provides for: (1) expansion of eligibility for bone mass measurement; and (2) inclusion of the office visit associated with the screening colonoscopy in the screening colonoscopy benefit. Directs the Secretary to integrate supplemental preventive health services with existing program integrity measures. Permits waiver of coinsurance and deductibles for certain preventive services, such as: (1) diabetes outpatient self-management training services; (2) colorectal and prostate cancer screening tests; and (3) bone mass measurement. Provides for coverage of initial preventive physical examination. Directs the Secretary to take specified informational actions to promote the use by Medicare beneficiaries of preventive health benefits. Directs the Director of the Centers for Disease Control and Prevention to conduct a national falls prevention and awareness campaign among Medicare beneficiaries.
United States · United States Congress · 12 April 2003
Syria Accountability and Lebanese Sovereignty Restoration Act of 2003 - Declares the sense of Congress that: (1) the Government of Syria should immediately and unconditionally halt support for terrorism, permanently and openly declare its total renunciation of all forms of terrorism, and close all terrorist offices and facilities in Syria, including the offices of Hamas, Hizballah, the Popular Front for the Liberation of Palestine, and the Popular Front for the Liberation of Palestine-General Command; (2) the Government of Syria should take other specified steps to withdraw its armed forces from Lebanon, halt development of certain weapons, halt illegal imports and transshipments of Iraqi oil and illegal sales and supplies of weapons and military-related equipment to Iraq; (3) the Government of Lebanon should deploy the Lebanese armed forces to all areas of Lebanon, including South Lebanon, in accordance with United Nations Security Council Resolution 520 (September 17, 1982) (Security Council Resolution 520); (4) the Governments of Lebanon and Syria should enter into serious unconditional bilateral negotiations with the Government of Israel in order to realize a full and permanent peace; (5) the United States should continue to provide humanitarian and educational assistance to the people of Lebanon only through appropriate private, nongovernmental organizations and appropriate international organizations, until such time as the Government of Lebanon asserts sovereignty and control over all of its territory and borders and achieves full political independence; and (6) being in violation of several key United Nations Security Council resolutions and pursuing policies which undermine international peace and security, Syria should not have been permitted to join the United Nations Security Council or serve as the Security Council's President, and should be removed from the Security Council. Declares that it is U.S. policy: (1) Syria will be held responsible for attacks committed by Hizballah and other terrorist groups with offices or other facilities in Syria, or bases in areas of Lebanon occupied by Syria; (2) the United States shall impede Syria's ability to support acts of international terrorism and efforts to develop or acquire weapons of mass destruction; (3) the Secretary of State will continue to list Syria as a state sponsor of terrorism until it ends support for terrorism, including its support of Hizballah and other terrorist groups in Lebanon and its hosting of terrorist groups in Damascus, and comes into full compliance with U.S. law relating to terrorism and United Nations Security Council Resolution 1373 (September 28, 2001); (4) efforts against Hizballah will be expanded given the recognition that Hizballah is equally or more capable than al Qaeda; (5) the full restoration of Lebanon's sovereignty, political independence, and territorial integrity is in the U.S. national security interest; (6) Syria is in violation of Security Council Resolution 520 through its continued occupation of Lebanese territory and its encroachment upon its political independence; (7) Syria's obligation to withdraw from Lebanon is not conditioned upon progress in the Israeli-Syrian or Israeli-Lebanese peace process but derives from Syria's obligation under Security Council Resolution 520; (8) Syria's acquisition of weapons of mass destruction and ballistic missile programs threaten the security of the Middle East and U.S. national security interests; (9) Syria is in violation of United Nations Security Council Resolution 661 (August 6, 1990) and subsequent relevant resolutions through its continued purchase of oil from Iraq and shipments of weapons and other military equipment to Iraq; (10) Syria will be held accountable for any harm to Coalition armed forces of Operation Iraqi Freedom caused by shipments of military supplies from Syria to Iraq; and (11) the United States will not provide any assistance to Syria and will oppose multilateral assistance for Syria until Syria withdraws its armed forces from Lebanon, halts the development and deployment of weapons of mass destruction and medium and long range surface to surface ballistic missiles, and complies with Security Council Resolution 661 and subsequent relevant resolutions. Sets forth the following penalties against Syria until the President determines and certifies to Congress that Syria meets the requirements of this Act. Directs the President to prohibit the export to Syria of any item, including the issuance of an export license, on the United States Munitions List or Commerce Control List of dual-use items in the Export Administration Regulations. Requires the President, at the same time, to impose two or more of the following sanctions: (1) prohibit the export to Syria of U.S. products (other than food and medicine); (2) prohibit U.S. businesses from investing or operating in Syria; (3) restrict Syrian diplomats in Washington, D.C., and at the United Nations in New York City, to travel only within a 25-mile radius of Washington, D.C., or the United Nations headquarters building, respectively; (4) prohibit aircraft of any air carrier owned or controlled by Syria to take off from, land in, or overfly the United States; (5) reduce U.S. diplomatic contacts with Syria (other than those required to protect U.S. interests or carry out the purposes of this Act); and (6) block transactions in any property in which the Government of Syria has any interest, by any person, or with respect to any property, subject to U.S. jurisdiction. Authorizes the President to waive such sanctions for one or more six-month periods if the President determines that it is in the vital national security interest of the United States to do so and reports his reasons to Congress. Authorizes the President to provide development assistance to Syria and Lebanon under the Foreign Assistance Act of 1961 if he certifies to Congress that: (1) Syria meets the requirements of this Act; (2) substantial progress has been made both in negotiations aimed at achieving a peace agreement between Israel and Syria and in negotiations aimed at achieving a peace agreement between Israel and Lebanon; and (3) the Government of Syria is strictly respecting the sovereignty, territorial integrity, unity, and political independence of Lebanon under the sole and exclusive authority of the Government of Lebanon through the Lebanese army throughout Lebanon, as required under Security Council Resolution 520. Requires annual reports to the appropriate congressional committees on Syria's progress in complying with the requirements of this Act.
United States · United States Congress · 11 April 2003
Authorizes the Speaker of the House of Representatives and the President Pro Tempore of the Senate to arrange for the presentation to Dr. Dorothy Height (President of the National Council of Negro Women) of a congressional gold medal in recognition of her many contributions to the Nation.
United States · United States Congress · 11 April 2003
Emergency Contraception Education Act - Directs the Secretary of Health and Human Services, acting through the Director of the Centers for Disease Control and Prevention (CDC), to develop and disseminate to the public information on emergency contraception. Requires that the Secretary, acting through the Administrator of the Health Resources and Services Administration, to develop and disseminate to health care providers information on emergency contraception. Requires that the information disseminated to health care providers include at a minimum: (1) information describing the use, safety, efficacy, and availability of emergency contraception; (2) a recommendation regarding its use in appropriate cases; and (3) information explaining how to obtain copies of information from the CDC.
United States · United States Congress · 11 April 2003
Medicare Renal Dialysis Payment Fairness Act of 2003 - Amends title XVIII (Medicare) of the Social Security Act to provide for an update in the renal dialysis composite rate.
United States · United States Congress · 11 April 2003
Family Opportunity Act of 2003 or Dylan Lee James Act - Amends title XIX (Medicaid) of the Social Security Act (SSA) to: (1) give States the option of allowing families of disabled children to purchase Medicaid coverage for them; and (2) provide for treatment of inpatient psychiatric hospital services for individuals under age 21 under waivers allowing for payment of part or all of the cost of home or community-based services. Amends SSA title V (Maternal and Child Health Services) to make appropriations to the Secretary of Health and Human Services for special projects of regional and national significance for development and support of family-to-family health information centers. Amends SSA title XIX to provide for the restoration of Medicaid eligibility to certain Supplemental Security Income (SSA title XVI) beneficiaries under age 21.
United States · United States Congress · 11 April 2003
Job Protection Act of 2003 - Amends the Internal Revenue Code to repeal the foreign sales corporation/extraterritorial income (FSC/ETI) exclusion, with an exemption for certain binding contracts in effect before the date of enactment of this Act. Permits a foreign corporation that elected to be treated as a domestic corporation to revoke such election and be treated as a domestic corporation transferring its property to a foreign corporation with no gain recognized on such transfer. Provides: (1) a transitional 2004 through 2008 sliding-scale deduction for an FSC/ETI beneficiary based on the corporation's 2001 FSC/ETI benefit; and (2) special rules for 2003 and for fiscal year taxpayers. Defines "FSC/ETI benefit." Allows a deduction for income attributable to U.S. production activities equal to ten percent of qualified production activities. Provides a 2006 through 2009 phase-in period. Defines "qualified production activities" as: (1) the portion of the modified taxable income attributable to domestic activities; and (2) the domestic/foreign fraction. Sets forth related provisions with respect to: (1) determination of income attributable to domestic production activities; (2) domestic production gross receipts; (3) qualifying production property; (4) domestic/foreign fraction; and (5) special rules.
United States · United States Congress · 11 April 2003
Amends the Internal Revenue Code to: (1) revise the calculation of the earned income credit; (2) revise the credit's application to married individuals; and (3) repeal provisions denying the credit to individuals having excessive investment income.
United States · United States Congress · 11 April 2003
America's Red Rock Wilderness Act of 2003 - Designates specified lands in the following areas of Utah as components of the National Wilderness Preservation System: (1) Great Basin; (2) Zion and Mojave Desert; (3) the Grand Staircase and the Escalante Canyons; (4) Moab-La Sal Canyons; (5) Henry Mountains; (6) Glen Canyon; (7) San Juan-Anasazi; (8) Canyonlands Basin; (9) San Rafael Swell; and (10) Book Cliffs and Uinta Basin. Sets forth administrative provisions regarding: (1) filing by the Secretary of the Interior of a map and a legal description of each designated wilderness area with appropriate congressional committees; (2) the exchange of State-owned lands within such areas; (3) Federal reservation of water rights; (4) measurement of setbacks for roads with wilderness; (5) authorized livestock grazing; and (6) withdrawal of such lands from disposition under certain public land laws.
United States · United States Congress · 10 April 2003
Bulletproof Vest Partnership Grant Act of 2003 - Amends the Omnibus Crime Control and Safe Streets Act of 1968 to extend through FY 2007 the authorization of appropriations for the Bulletproof Vest Partnership Grant Program (a matching grant program which helps State, tribal, and local jurisdictions purchase armor vests for use by law enforcement officers).
United States · United States Congress · 10 April 2003
Klamath River Basin Restoration and Emergency Assistance Act of 2003 - Directs the Secretary of the Interior to establish the Klamath River Basin Conservation Area Restoration Program. Requires such program to provide loans, grants, and technical assistance for short- and long-term water conservation projects in the Klamath Basin. Covers projects which: (1) provide incentives for growing crops requiring less water; (2) acquire property interests; (3) restore habitat; and (4) feature tail-water recovery programs, lining of earthen irrigation channels and groundwater recharge and management systems. Prohibits the use of funds to bring newly irrigated lands into agricultural production. Limits the Federal share to 75 percent of costs, permitting in-kind contributions for the non-Federal share. Requires the Secretary to provide emergency financial assistance to persons in northern California and Oregon coastal communities adversely affected by the Klamath Basin salmon kill disaster of 2002. Directs the Secretary to modify the operation of the Klamath Project so that Klamath River flows meet a specified standard. Establishes the Klamath Basin Restoration Task Force. Requires the Secretary to implement the low release requirements for the Trinity River, permitting modifications as specified. Directs the Secretary to study the water supply needs of the wetland habitats within the Klamath Basin National Wildlife Refuges to meet fish and wildlife conservation purposes. Permits the Secretary to store water on the Lower Klamath and Tule Lake National Wildlife Refuges if their habitats are not compromised. Maintains existing tribal fishery, water, and other rights.
United States · United States Congress · 10 April 2003
Amends the Internal Revenue Code with respect to the additional requirements for qualified veterans mortgage bonds to: (1) revise the definition of a qualified veteran to mean any veteran who served on active duty (removes the limitation of service before January 1, 1977) and who applied for financing before 30 years after leaving service (removes the additional proviso of, or before January 31, 1985); (2) revise the State veterans limit; and (3) permit a State to elect to carry forward any of such unused limitation.
United States · United States Congress · 10 April 2003
Breast Cancer and Environmental Research Act of 2003 - Amends the Public Health Service Act to direct the Director of the National Institute of Environmental Health Services, based on recommendations from the Breast Cancer and Environmental Research Advisory Panel (established by this Act), to make grants, after a process of peer review and programmatic review, to public or nonprofit private entities for the development and operation of not more than eight centers for the purpose of conducting multidisciplinary and multi-institutional research on environmental factors that may be related to the etiology of breast cancer.
United States · United States Congress · 10 April 2003
Acknowledges the 15th anniversary of the enactment of the Genocide Convention Implementation Act of 1987 (the Proxmire Act) on November 4, 2003. Encourages the people and Government of the United States to rededicate themselves to ending genocide.
United States · United States Congress · 9 April 2003
Student Adjustment Act of 2003 - Amends the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 to repeal the provision prohibiting an unlawful alien's eligibility for higher education benefits based on State residence unless a U.S. national is similarly eligible without regard to such State residence. Amends the Immigration and Nationality Act to direct the Secretary of Homeland Security to cancel the removal of, and adjust to permanent resident status, certain (inadmissible or deportable) alien middle or secondary students with qualifying years of U.S. residency. Makes such aliens eligible for Federal and State higher education assistance during the pendency of their application for cancellation of removal.
United States · United States Congress · 9 April 2003
Legal Immigrant Children's Health Improvement Act of 2003 - Amends titles XIX (Medicaid) and XXI (Children's Health Insurance) (SCHIP) of the Social Security Act to grant States the option of covering certain categories of eligible women and child resident aliens under the Medicaid and SCHIP programs.
United States · United States Congress · 9 April 2003
Paycheck Fairness Act - Amends the portion of the Fair Labor Standards Act of 1938 (FLSA) known as the Equal Pay Act to revise remedies for and enforcement of prohibitions against sex discrimination in the payment of wages to: (1) add nonretaliation requirements; (2) increase penalties; and (3) authorize the Secretary of Labor to seek additional compensatory or punitive damages. Requires the Equal Employment Opportunity Commission (EEOC) and the Office of Federal Contract Compliance Programs to train EEOC employees and affected individuals and entities on matters involving wage discrimination. Directs the Secretary to provide for certain studies, information, a national summit, guidelines, awards, and assistance for employer evaluations of job categories based on objective criteria. Establishes the National Award for Pay Equity in the Workplace. Amends the Civil Rights Act of 1964 to require the EEOC to collect certain pay information.
United States · United States Congress · 8 April 2003
Taxpayer and Fairness Protection Act of 2003 - Amends the Internal Revenue Code to revise various abusive tax shelter provisions, including: (1) clarification of the economic substance doctrine; and (2) imposition of new, and revision of existing, tax shelter-related penalties. Provides for the prevention of corporate expatriation to avoid U.S. income tax. Revises provisions respecting: (1) the earned income tax credit; (2) specified penalties and interest, including estimated tax penalty and interest; (3) collection procedures; (4) Internal Revenue Service (IRS) employee misconduct; (5) Tax Court authority and jurisdiction; (6) family business; (6) suspension of tax-exempt status for terrorist organizations; (7) confidentiality and disclosure; and (8) IRS user fees. Authorizes grants for low-income return preparation clinics. Amends the Temporary Extended Unemployment Compensation Act of 2002 with respect to the applicability of Federal-State unemployment assistance agreements.