United States · United States Congress · 4 February 1985
Synthetic Fuels Corporation Fiscal Responsibility Act - Amends the United States Synthetic Fuels Corporation Act of 1980 to terminate the authority of the United States Synthetic Fuels Corporation (the Corporation) to enter into any awards or commitments for financial assistance. Directs the Corporation's Board of Directors to submit a final report to the Congress regarding the status of the Corporation within 60 days after enactment of this Act. Prohibits the Corporation from expending any funds or acting in furtherance of any commitment made after February 5, 1985, unless a joint resolution approving such transaction is enacted. Requires the Secretaries of Energy and of the Treasury and the Administrator of the Environmental Protection Agency to agree on a Memorandum of Understanding which includes a plan for: (1) the abolition of the Corporation; and (2) for the administration of synthetic fuels projects which will continue after the abolition of the Corporation.
United States · United States Congress · 31 January 1985
Social Security Benefit Termination Reform Act of 1985 - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to provide that monthly insurance benefits shall be paid for the month in which a beneficiary dies. Requires that the amount of such benefits be proportionate to the number of days of such month preceding the date of the beneficiary's death.
United States · United States Congress · 31 January 1985
Amends rule XLIX of the Rules of the House of Representatives to require a two-thirds vote on legislation that increases the statutory limit on the public debt.
United States · United States Congress · 30 January 1985
Social Security Reorganization Act of 1985 - Title I: Establishment of the Social Security Administration - Amends title VII (Administration) of the Social Security Act to establish as an independent executive agency a Social Security Administration, headed by a Social Security Board. Provides that it shall be the duty of the Administration to administer the programs established by titles II (Old Age, Survivors and Disability Insurance) and XVI (Supplemental Security Income) of the Social Security Act. Establishes in the Administration a General Counsel and an Inspector General. Requires the Board to study and make recommendations as to the most effective methods of providing economic security through social insurance and as to legislation and matters of administrative policy. Establishes in the Administration: (1) a Commissioner of Social Security; (2) a Deputy Commissioner of Social Security; and (3) an Office of the Beneficiary Ombudsman, to be headed by a Beneficiary Ombudsman who shall represent the interests of beneficiaries under the Old Age, Survivors and Disability Insurance program and the Supplemental Security Income Program within the Administration. Requires the annual report of the Board to include a description of the activities of the Beneficiary Ombudsman. Requires the Board to make annual budgetary recommendations relating to the Administration. Requires that appropriations requests by the Administration for staffing and personnel be based upon a comprehensive workforce plan as established by the Board. Provides for the apportionment of administrative costs. Requires the annual report of the Board to include a section reflecting the use of budget authority provided to the Administration. Requires that authority for automated data processing procurement and facilities construction be provided in the form of contract authority covering the total cost of such acquisitions. Makes amounts needed for the liquidation of contract authority so provided available from the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund to the extent that such amounts are not needed to meet current obligations for benefit payments. Specifies the authorities which are to be delegated to the Board from the Administrator of the General Services Administration. Requires the Board to cause a seal of office to be made and judicial notice taken thereof. Provides for the transfer to the Administration of all functions carried out by the Secretary of Health and Human Services with respect to the programs and activities to be carried out by the Administration under this Act. Abolishes the position of Commissioner of Social Security in the Department of Health and Human Services. Title II: Miscellaneous and Conforming Amendments - Sets forth a contributor and beneficiary bill of rights under which: (1) all individuals are required to be treated fairly by the Board and the Secretary; (2) the Secretary and the Board are prohibited from discriminating on the basis of age, sex, race, creed, color, handicap, national origin, or economic condition; and (3) the Board and the Secretary should maintain prompt, professional, and effective service which is responsive to the community. Requires the Secretary of Health and Human Services and the Board to report to Congress within 120 days after the beginning of each regular session on their administration under this Act. Requires the Secretary to study and make recommendations on the most effective methods of providing economic security and on the administrative policy for the programs which he or she administers. Title III: Effective Dates and Transitional Rules - Sets forth effective date and transitional rule provisions.
United States · United States Congress · 30 January 1985
Requires the Secretary of Health and Human Services to conduct a study on the collection of information by the Department of Health and Human Services in order to determine what information is being collected from the same class of individuals more than once. Requires: (1) the Secretary to report to the Congress on such study; and (2) such report to include detailed recommendations for more efficient information collection.
United States · United States Congress · 30 January 1985
Amends the Internal Revenue Code to continue the excise tax on cigarettes at its present 16 cents per pack level (rather than reducing the excise tax to eight cents per pack October 1, 1985, as currently provided). Authorizes the Secretary of the Treasury to transfer amounts received from this excise tax on cigarettes to the Federal Hospital Insurance Trust Fund.
United States · United States Congress · 30 January 1985
Expresses the sense of the Congress that Ethiopia: (1) should be condemned for failing to ameliorate its drought and famine conditions; (2) allocate more of its resources toward the development of its agrarian system; (3) support its human rights monitoring groups; and (4) initiate a policy of national reconciliation. States that continued human rights improvement in Ethiopia would better relations with the United States.
United States · United States Congress · 24 January 1985
Amends the Internal Revenue Code to provide for inflation adjustments to the income levels at which social security benefits and tier I railroad retirement benefits are subject to income tax.
United States · United States Congress · 24 January 1985
Constitutional Amendment - Proclaims the English language to be the official language of the United States. Prohibits the United States or any State from requiring the use of any other language. States that this article shall not prohibit educational instruction in a language other than English for the purpose of making students proficient in English. Authorizes the Congress and the States to enforce this article by appropriate legislation.
United States · United States Congress · 22 January 1985
Repeals the requirement added by the Tax Reform Act of 1984 relating to the maintenance of contemporaneous records with respect to: (1) business travel expenses, including automobile expenses; (2) business entertainment expenses; and (3) expenses for gifts.
United States · United States Congress · 21 January 1985
Repeals the requirement added by the Tax Reform Act of 1984 relating to the maintenance of contemporaneous records with respect to: (1) business travel expenses, including automobile expenses; (2) business entertainment expenses; and (3) expenses for gifts.
United States · United States Congress · 3 January 1985
National Observance Advisory Act - Establishes the President's Advisory Commission on National Observances to establish criteria for recommending to the President that a proposed national observance be approved or disapproved.
United States · United States Congress · 3 January 1985
Davis-Bacon Reform Act of 1985 - Amends the Davis-Bacon Act to increase from $2,000 to $1,000,000 the threshold dollar amount subjecting certain contracts to such Act and requiring them to specify the minimum wages to be paid to laborers and mechanics. Directs the Secretary of Labor to establish as the prevailing wage for a class of laborers or mechanics the entire range of wages being paid to a corresponding class of such workers in the particular urban or rural subdivision of the State in which the work is to be performed. Excludes from the computation of wages the basic hourly rates of pay for workers on local Federal projects. Establishes a separate classification for helpers of laborers or mechanics. Amends the Copeland Anti-Kickback Act to require certain contractors or subcontractors to furnish compliance statements concerning weekly wages at the beginning and conclusion of the period covered by the contract, instead of every week as the wages are paid.
United States · United States Congress · 3 January 1985
Amends the Internal Revenue Code to repeal rules relating to the determination of the issue price of certain debt instruments issued for property. Amends the Tax Reform Act of 1984 to repeal the revisions made to rules for the imputation of interest on certain deferred payments. Provides that the Internal Revenue Code shall be applied and administered as if such revisions had not been enacted.
United States · United States Congress · 3 January 1985
Amends the Internal Revenue Code to provide that tax-exempt interest on securities held by the taxpayer before the date of the enactment of the Social Security Amendments of 1983 shall not be taken into account in determining the amount of social security benefits subject to tax.
United States · United States Congress · 3 January 1985
Law Enforcement Officers Protection Act of 1985 - Amends the Federal criminal code to define "armor piercing ammunition." Excludes from the definition: (1) shot gun shot required by Federal or State regulations for hunting; (2) frangible projectiles for target shooting; and (3) projectiles that the Secretary of the Treasury determines are primarily intended for sporting purposes. Makes it unlawful for any person to manufacture or import armor piercing ammunition. Allows for: (1) manufacture or importation of armor piercing ammunition for the use of the United States or any State or local government; and (2) manufacture for the sole purpose of exportation. Establishes a licensing fee of $1,000 per year for manufacturers and importers of armor piercing ammunition. Imposes an additional mandatory sentence of not less than five years for any person who uses or carries a firearm and is in possession of armor piercing ammunition during the commission of a violent felony. Provides that such sentence shall not be suspended nor probation nor parole be granted.
United States · United States Congress · 3 January 1985
Constitutional Amendment - Allows the President an item veto of appropriations bills. Requires the President, in signing such a bill, to designate the provisions disapproved and return the bill to the House in which it originated. Subjects such bills to the same proceedings as other bills disapproved by the President.
United States · United States Congress · 3 January 1985
Constitutional Amendment - Requires the Congress, prior to each fiscal year, to adopt a statement of receipts and outlays for that year in which total outlays are not greater than total receipts. Permits the Congress in such statement to provide for a specific excess of outlays over receipts by a three-fifths vote directed solely to that subject. Requires the President and the Congress to ensure that actual outlays do not exceed the outlays set forth in such statement. Prohibits total receipts for any fiscal year set forth in such statement from increasing by a rate greater than the rate of increase in national income in the last calendar year ending before such fiscal year, unless the Congress passes by a three-fifths vote a bill directed solely to approving specific additional receipts and such bill has become law. Requires the President, prior to each fiscal year, to transmit to the Congress a proposed statement of receipts and outlays for that year consistent with the provisions of this article. Permits the Congress to waive the provisions of this Act with respect to any fiscal year in which a declaration of war is in effect. Declares that total receipts shall include all receipts of the United States, except those derived from borrowing and total outlays shall include all outlays of the United States except those for repayment of debt principal.
United States · United States Congress · 10 August 1984
Fair and Simple Tax Act of 1984 - Title I: Reduction of Individual and Corporate Tax Rates - Subtitle A: Reduction of Rates - Amends the Internal Revenue Code to revise individual tax rates. Imposes a tax rate of 25 percent on the taxable income of every individual. Imposes a tax rate of 15 percent on corporate income which does not exceed $50,000 and a tax rate of 30 percent on corporate income exceeding $50,000. Subtitle B: Increase in Amount of Personal Exemption and Zero Bracket Amount - Increases the amount of the personal exemption to $2,000. Increases the zero bracket amount to $2,700 for single taxpayers and $3,500 for a joint return or surviving spouse. Provides for an annual adjustment in the personal exemption and the zero bracket amount by a cost-of-living adjustment based on the Consumer Price Index. Repeals the exemption for dependents who are students over the age of 18. Subtitle C: Employment Income Exclusion Established - Allows an individual taxpayer to exclude 20 percent of the amount received during the taxable year by such individual as employment income. Provides that the exclusion shall be phased out when the individual's wages and salaries exceed the Federal Insurance Compensation Act's maximum wage base for the calendar year. Excludes all of an individual's employment income where the employment income for the taxable year is $10,000 or less ($15,000 or less in the case of a joint return). Provides for an annual adjustment in the employment income exclusion by a cost-of-living adjustment based on the Consumer Price Index. Subtitle D: Repeals Related to Reduction in Rates - Repeals provisions relating to: (1) tax tables for individuals; (2) special averaging rules for lump-sum distributions; (3) accumulated corporate surplus; (4) personal holding companies; (5) income averaging; and (6) graduated corporate tax rates. Applies the trust throwback rules only to amounts distributed from a foreign trust. Title II: Base Broadening - Subtitle A: Credits - Repeals the following income tax credits: (1) the credit for household and dependent care services; (2) the credit for the elderly and the permanently and totally disabled; (3) the residential energy credit; (4) the credit for contributions to candidates for public office; (5) the credit for clinical testing expenses for certain drugs; (6) the credit for producing fuel from nonconventional sources; (7) the credit for increasing research activities; (8) the credit for work incentive expenses; (9) the credit for alcohol used as fuel; (10) the employee stock ownership credit; (11) the general tax credit; (12) the investment credit for depreciable property; and (13) the credit for employment of certain new employees. Subtitle B: Exclusions - Repeals the tax exclusion for: (1) compensation for injuries or sickness; (2) dividends received by individuals; (3) amounts received under qualified group legal service plans; (4) qualified transportation furnished by employer; (5) dividend reinvestment in public utilities; and (6) payments to encourage exploration, development, and mining for defense purposes. Reduces the maximum amount of the earned income credit from $5,000 to $4,000. Provides for an annual adjustment in the earned income credit by a cost-of-living adjustment based on the Consumer Price Index. Treats as taxable income: (1) unemployment compensation; (2) the annual increase in the cash surrender value of life insurance policies; and (3) interest on industrial development bonds and mortgage subsidy bonds. Provides that the transfer of a corporation's stock in satisfaction of indebtedness will be treated as having satisfied the indebtedness with money equal to the fair market value of the stock. Provides a limited exclusion from income for scholarships and fellowships. Amends the Merchant Marine Act to repeal the tax exemption for deposits into, and withdrawals from, a capital construction fund. Excludes the first $7,000 ($10,500 for a joint return) of Social Security benefits from gross income. Provides that no more than one-half of Social Security benefits may be includible in taxable income. Subtitle C: Deductions - Repeals the tax deductions for: (1) casualty and theft losses; (2) unused business credits; and (3) two-earner married couples. Repeals the deduction for State and local income taxes. Raises the floor on the deduction for medical and dental expenses from five to ten percent. Repeals the deduction for consumer interest. Subtitle D: Adjustment to Basis; Changes in Certain Special Capital Gains Treatment Provisions - Allows an inflation adjustment, based on the gross national product deflator, to the adjusted basis of capital assets which have been held for more than one year at the time of sale or exchange solely for the purpose of determining gain or loss on such assets. Excludes from such treatment: (1) creditor's interest; (2) options; (3) net lease property in the case of the lessor; (4) preferred stock with fixed dividends; and (5) stock in small business corporations and certain foreign corporations. Allows the Secretary of the Treasury to disallow all or part of an adjustment where there was a transfer to increase the inflation adjustment or depreciation allowance. Reduces the alternative tax rate for corporations from 28 to 20 percent. Repeals the deduction for individuals for capital gains. Phases out the limitation on the deduction of capital losses by individuals over a ten-year period, with full deductibility of such losses after 1994. Provides that capital loss deductions shall be treated as tax preference items subject to the minimum tax. Permits the carryover of the excess of capital losses over gross income by individuals. Makes applicable only to corporations the rules for capital gains and losses relating to: (1) the sale of land with unharvested crop; (2) the disposal of coal or domestic iron ore; (3) gain or loss in the case of timber, coal, or domestic iron ore; (4) distribution of property; (5) collapsible partnerships; (6) property used in the trade or business and involuntary conversions; (7) the sale or exchange of patents; (8) amortization in excess of depreciation; (9) gain from the sale of depreciable property between certain related taxpayers; (10) gain from dispositions of certain depreciable property; (11) gain on foreign investment company stock; (12) the election by foreign investment companies to distribute income currently; (13) gain from certain sales or exchanges of stock in certain foreign corporations; (14) gain from certain sales or exchanges of patents, etc., to foreign corporations; (15) gain from disposition of certain depreciable realty; (16) gain from disposition of farm land; (17) gain from disposition of interest in oil, gas, or geothermal property; and (18) gain from disposition of property acquired with certain cost-sharing payments. Provides a transition period of ten-years, beginning on January 1, 1985, in which a taxpayer may elect to not apply the inflation adjustment to the basis of capital assets for purposes of determining capital gain or loss. Provides that when such election is made, 25 percent of any gain from the sale or disposition of such asset shall be excludible from gross income and 25 percent of any loss shall not be deductible. Title III: Capital Cost Recovery - Subtitle A: Simplified Cost Recovery System for Depletable Property - Allows individuals and corporations a depletion deduction for qualified depletable property equal to an applicable percentage determined by the cost recovery tables for cost recovery property. Requires that qualified depletable property be assigned to one class of recovery property. Uses the anticipated productive life of such depletable property (rather than the present class life as provided under current law) for making the assignment. Assigns oil, gas wells or wells drilled for any geothermal deposit to the class of three year property. Provides that these rules shall not deny any deduction allowable for loss sustained by reason of the abandonment of a nonproductive well or mine. Subtitle B: Other Changes - Repeals the income tax deductions for: (1) research and experimental expenditures; (2) soil and water conservation expenditures; (3) depreciation or amortization of improvements made by a lessee on a lessor's property; (4) expenditures by farmers for clearing land; (5) amortization of reforestation expenditures; (6) start-up expenditures; (7) intangible drilling and development costs in the case of oil and gas wells and geothermal wells; (8) percentage depletion; (9) development expenditures; and (10) deduction and recapture of certain mining exploration expenditures. Allows a ten-year period for the amortization of construction period interest and taxes. Allows a deduction for circulation expenses for a newspaper, magazine, or other periodical ratably over a five-year period. Excludes amounts chargeable to a capital account from such treatment. Title IV: Miscellaneous Provisions - Subtitle A: Foreign Income - Repeals the domestic international sales corporations (DISC) provisions for taxable years beginning after December 31, 1984. Subtitle B: Other Miscellaneous Provisions - Requires farmers to compute their taxable income using the accrual method of accounting with the capitalization of preproduction expenses. Exempts taxpayers who do not have gross receipts of $1,000,000. Requires farming syndicates to use the accrual method of accounting without regard to gross receipts. Requires the recognition of the gain or loss on distributions of property by corporations. Eliminates the special bad debt reserves of financial institutions. Reduces the percentage by which Social Security benefits must be reduced for income earned above certain amounts. Repeals the earnings reduction test for taxable years beginning after December 31, 1989. Title V: Effective Dates - Sets forth the effective dates of the provisions of this Act.
United States · United States Congress · 25 July 1984
Amends the Internal Revenue Code to repeal rules relating to the determination of the issue price of certain debt instruments issued for property. Amends the Tax Reform Act of 1984 to repeal the revisions made to rules for the imputation of interest on certain deferred payments. Provides that the Internal Revenue Code shall be applied and administered as if such revisions had not been enacted.
United States · United States Congress · 29 June 1984
Tax Status of Space Act - Provides that activities performed in space for U.S. persons on any spacecraft owned by U.S. persons and articles produced in space primarily for sale or use within the United States shall be treated as activities performed within and articles produced within the United States for purposes of the Internal Revenue Code and the Tariff Schedules of the United States.
United States · United States Congress · 14 June 1984
Law Enforcement Officers Protection Act of 1984 - Amends the Federal criminal code to define "armor piercing ammunition." Excludes from the definition: (1) shot gun shot required by Federal or State regulations for hunting; (2) frangible projectiles for target shooting; and (3) projectiles that the Secretary of Treasury determines are primarily intended for sporting purposes. Makes it unlawful for any person to manufacture or import armor piercing ammunition. Allows for: (1) the manufacture or importation of armor piercing ammunition for the use of the United States or any State or local government; and (2) manufacture for the sole purpose of exportation. Establishes a licensing fee of $1,000 per year for manufacturers and importers of armor piercing ammunition. Imposes an additional mandatory sentence of not less than five years for any person who uses or carries a firearm and is in possession of armor piercing ammunition during the commission of a violent felony. Provides that such sentence shall not be suspended nor probation nor parole granted.
United States · United States Congress · 23 May 1984
Youth Employment Opportunity Wage Act of 1984 - Amends the Fair Labor Standards Act of 1938 to authorize employers to pay employees under 20 years of age 75 percent of the minimum wage rate between May and September of each year. Exempts such employees from special certificate requirements. Restricts such authorization to: (1) hours worked by eligible employees in compliance with applicable child labor laws; and (2) youth employed after May 1 of each year. Prohibits the removal of employees ineligible for the subminimum wage rate in order to replace them with employees who are eligible. Makes technical and conforming amendments to the Job Training Partnership Act. Terminates the minimum wage rate exception after September 30, 1987. Directs the Secretary of Labor to monitor the implementation of this Act and to report to the Congress concerning the employment effects of this Act.
United States · United States Congress · 10 May 1984
Expresses the sense of the Congress that the President should support the efforts of the Catholic Bishops of Nicaragua to bring about a national reconciliation between the struggling factions in that country in order to establish democratic harmony.
United States · United States Congress · 3 May 1984
Crime Control Act of 1984 - Title I: Bail - Bail Reform Act of 1984 - Repeals the Bail Reform Act of 1966 and sets forth new bail procedures. Retains execution of a money bond as a condition for pretrial release. Authorizes a judicial officer to consider the safety of any person or the community when making a pretrial release determination. Establishes as a mandatory release condition that the person not commit a Federal, State, or local crime during release. Expands the discretionary release conditions to include that the defendant: (1) maintain employment or an educational program; (2) avoid contact with an alleged victim or potential witness; (3) report to a law enforcement or pretrial service agency; (4) comply with a curfew; (5) refrain from possessing a firearm or using alcohol or narcotic drugs; (6) undergo medical treatment; (7) agree to forfeit designated property, including money, upon failure to appear; and (8) return to custody at specified hours. Prohibits a judicial officer from imposing financial conditions that result in the pretrial detention of a person. Authorizes a judicial officer to order detention for up to ten days: (1) if a person who is presently on pretrial release for a felony under Federal, State, or local law or on probation or parole or release pending sentencing or appeal for any offense, upon a determination that such person may flee or pose a danger to any person or the community; or (2) if such person is not a U.S. citizen. Requires that a detention hearing be held upon motion of the attorney for the Government or upon the judge's own motion in any case involving: (1) a crime of violence; (2) any offense punishable by life imprisonment or death; (3) a narcotics offense punishable by at least ten years' imprisonment; (4) a serious risk of flight or obstruction of justice; or (5) any felony committed after the person has been convicted of two or more offenses for which a hearing is mandated. Authorizes a judicial officer after such a hearing to order the pretrial detention of a person upon finding that no condition will reasonably assure such person's appearance and the safety of any other person and the community. Enumerates additional factors to be considered by the judicial officer in making a release determination, including the defendant's past conduct, history of drug or alcohol abuse, criminal history, and the nature and seriousness of the danger to the community or any person. Requires the detention of a person who has appealed his conviction unless the judicial officer finds by clear and convincing evidence that: (1) such person is not likely to flee or pose a danger to another person or property; and (2) the appeal raises a substantial question of law or fact. Requires the detention of a person awaiting sentencing unless the officer finds by clear and convincing evidence that the person is not likely to flee or pose a danger to any other person or the community. Authorizes a U.S. attorney to appeal a release order. Allows a defendant to file a motion for amendment of a condition of release. Makes a person guilty of an offense for failing to appear after having been released. Provides increased penalties for persons charged with more serious offenses. Makes it an affirmative defense to such crime that uncontrollable circumstances prevented the person from appearing. Establishes mandatory additional penalties for commission of an offense while on pretrial release. Subjects a person who has been conditionally released and violates a condition of release to revocation of release and prosecution for contempt of court. Authorizes a surety to arrest a person charged with an offense who is released upon execution of an appearance bond with such surety. Requires such person to be delivered promptly to a judicial officer for a revocation determination. Grants new authority to law enforcement officers to arrest a person who violates pretrial release conditions. Title II: Limitation of the Exclusionary Rule - Exclusionary Rule Limitation Act of 1984 - Amends the Federal criminal code to provide that evidence obtained by a search or seizure shall not be excluded in a Federal proceeding if the seizure was undertaken in a reasonable good faith belief in its conformity with the fourth amendment to the Constitution. Provides that evidence obtained in accordance with a warrant is prima facie evidence of good faith, absent intentional and material misrepresentation. Title III: Reform of Federal Intervention in State Proceedings - Reform of Federal Intervention in State Proceedings Act of 1984 - Conditions consideration of a habeas corpus claim by a State prisoner on a showing of actual prejudice resulting from the Federal right violated and a showing that: (1) State action precluded assertion of the right; (2) the Federal right did not previously exist; or (3) the factual basis of the claim could not have been discovered by reasonable diligence. Establishes a one-year statute of limitations for habeas corpus actions brought by State prisoners. Vests authority to issue certificates for probable cause for appeal or habeas corpus orders exclusively in the courts of appeals. Permits denial on the merits of habeas corpus writs notwithstanding the failure to exhaust State remedies. Prohibits the granting of a habeas corpus writ with respect to any claim which has been fully and fairly adjudicated in State proceedings. Title IV: Reinstitution of Capital Punishment - Establishes procedures for imposition of the death penalty in certain homicide, treason and espionage cases.
United States · United States Congress · 26 April 1984
Fair and Simple Tax Act of 1984 - Title I: Reduction of Individual and Corporate Tax Rates - Subtitle A: Reduction of Rates - Amends the Internal Revenue Code to revise individual tax rates. Imposes a tax rate of 25 percent on the taxable income of every individual. Imposes a tax rate of 15 percent on corporate income which does not exceed $50,000 and a tax rate of 30 percent on corporate income exceeding $50,000. Subtitle B: Increase in Amount of Personal Exemption and Zero Bracket Amount - Increases the amount of the personal exemption to $2,000. Increases the "zero bracket amount" to $2,700 for single taxpayers and $3,500 for a joint return or surviving spouse. Provides for an annual adjustment in the "zero bracket amount" by a cost-of-living adjustment based on the Consumer Price Index. Subtitle C: Employment Income Exclusion Established - Allows an individual taxpayer to exclude 20 percent of the amount received during the taxable year by such individual as employment income. Provides that the exclusion is phased out when the individual's wages and salaries exceed the Federal Insurance Contributions Act maximum wage base for the calendar year. Excludes all of an individual's employment income where the employment income for the taxable year is $10,000 or less ($20,000 or less in the case of a joint return). Subtitle D: Repeals Related to Reduction in Rates - Repeals provisions relating to: (1) tax tables for individuals; (2) personal service corporations; (3) special averaging rules for lump-sum distributions; (4) accumulated corporate surplus; (5) personal holding companies; (6) income averaging; and (7) graduated corporate tax rates. Applies the trust throwback rules only to amounts distributed from a foreign trust. Title II: Base Broadening - Subtitle A: Credits - Repeals the general tax credit, the investment tax credit, and the income tax credits relating to: (1) the elderly and the permanently and totally disabled; (2) investments in certain depreciable property; (3) work incentive expenses; (4) contributions to candidates for public office; (5) home purchases; (6) expenses for household and dependent care services necessary for gainful employment; (7) employment of certain new employees; (8) residential energy credit; (9) producing fuel from a nonconventional source; (10) alcohol used as fuel; (11) research activities; (12) employee stock ownership credit; and (13) clinical testing for certain drugs. Subtitle B: Exclusions - Repeals the tax exclusion for: (1) compensation for injuries or sickness; (2) amounts received under accident and health plans; (3) partial exclusion of dividends received by individuals; (4) amounts received under qualified group legal service plans; (5) qualified transportation furnished by an employer; (6) dividend reinvestment in public utilities; (7) partial exclusion of interest as in effect in 1985; and (8) payments to encourage exploration, development, and mining for defense purposes. Reduces the maximum amount of the earned income credit from $5,000 to $4,000. Treats as taxable income: (1) unemployment compensation; (2) the annual increase in the cash surrender value of life insurance policies; and (3) interest on industrial development bonds and mortgage subsidy bonds. Provides that the transfer of a corporation's stock in satisfaction of indebtedness will be treated as having satisfied the indebtedness with money equal to the fair market value of the stock. Provides a limited exclusion from income for scholarships and fellowships. Amends the Merchant Marine Act to repeal the tax exemption for deposits into, and withdrawals from, a capital construction fund. Subtitle C: Deductions - Repeals the tax deductions for: (1) the additional exemption for the elderly and the blind; (2) unused investment credits; (3) two-earner married couples; and (4) adoption expenses. Provides that the deduction for losses shall be limited to capital losses. Increases the floor on the deduction for medical and dental expenses from five to 10 percent. Subtitle D: Adjustment to Basis; Changes in Certain Special Capital Gains Treatment Provisions - Allows an inflation adjustment, based on the gross national product deflator, to the adjusted basis of capital assets which have been held for more than one year at the time of sale or exchange solely for the purpose of determining gain or loss on such assets. Excludes from such treatment: (1) creditor's interest; (2) options; (3) net lease property in the case of the lessor; (4) preferred stock with fixed dividends; and (5) stock in small business corporations and certain foreign corporations. Allows the Secretary of the Treasury to disallow all or part of an adjustment where there was a transfer to increase the inflation adjustment or depreciation allowance. Reduces the alternative tax rate for corporations from 28 to 20 percent. Repeals the deduction for individuals for capital gains. Repeals the limitation on the deduction of capital losses by individuals. Permits the carryover of the excess of capital losses over gross income by individuals. Applies the rules for capital gains and losses only to corporations relating to: (1) the sale of land with an unharvested crop; (2) the disposal of coal or domestic iron ore; (3) the gain or loss in the case of timber, coal, or domestic iron ore; (4) the distribution of property; (5) collapsible partnerships; (6) property used in the trade or business and involuntary conversions; (7) the sale or exchange of patents; (8) amortization in excess of depreciation; (9) gain from the sale of depreciable property between certain related taxpayers; (10) gain from dispositions of certain depreciable property; (11) gain on foreign investment company stock; (12) an election by foreign investment companies to distribute income currently; (13) gain from certain sales or exchanges of stock in certain foreign corporations; (14) gain from certain sales or exchanges of patents, etc., to foreign corporations; (15) gain from disposition of certain depreciable realty; (16) gain from disposition of property used in farming where farm losses offset nonfarm income; (17) gain from disposition of farm land; (18) gain from disposition of interest in oil, gas, or geothermal property; and (19) gain from disposition of property acquired with certain cost-sharing payments. Provides a transition period of ten years beginning January 1, 1985, in which a taxpayer may elect to not apply the inflation adjustment to the basis of capital assets for purposes of determining capital gain or loss. Provides that when such election is made, 25 percent of any gain from the sale or disposition of such asset shall be excludible from gross income, or 25 percent of any loss shall not be deductible. Title III: Capital Cost Recovery - Subtitle A: Simplified Cost Recovery System for Depletable Property - Allows individuals and corporations a depletion deduction for qualified depletable property equal to an applicable percentage determined by the cost recovery tables for cost recovery property. Requires qualified depletable property be assigned to one class of recovery property. Uses the anticipated productive life of such depletable property, rather than the present class life, for making the assignment. Assigns oil, gas wells, or wells drilled for any geothermal deposit to the class of three year property. Provides that these rules shall not deny any deduction allowable for loss sustained by reason of the abandonment of a nonproductive well or mine. Subtitle B: Other Changes - Repeals the income tax deductions for: (1) research and experimental expenditures; (2) soil and water conservation expenditures; (3) depreciation or amortization of improvements made by a lessee on a lessor's property; (4) expenditures by farmers for clearing land; (5) amortization of reforestation expenditures; (6) start-up expenditures; (7) intangible drilling and development costs in the case of oil and gas wells and geothermal wells; (8) percentage depletion; (9) development expenditures; and (10) deduction and recapture of certain mining exploration expenditures. Allows a ten year period for the amortization of construction period interest and taxes. Allows a deduction for circulation expenses for a newspaper, magazine, or other periodical ratably over a five-year period. Excludes amounts chargable to a capital account from such treatment. Title IV: Miscellaneous Provisions - Subtitle A: Foreign Income - Repeals the domestic international sales corporations (DISC) provisions for taxable years beginning after December 31, 1984. Subtitle B: Other Miscellaneous Provisions - Requires farmers to compute their taxable income using the accrual method of accounting with the capitalization of preproduction expenses. Exempts taxpayers who do not have gross receipts of $1,000,000. Requires farming syndicates to use the accrual method of accounting without regard to gross receipts. Requires the recognition of the gain or loss on distributions of property by corporations. Eliminates the special bad debt reserves of financial institutions. Title V: Effective Dates - Sets forth the effective dates of the provisions of this Act.
United States · United States Congress · 11 April 1984
Older Americans Act Amendments of 1984 - Title I: Amendments Regarding Objectives and Definitions - Amends the Older Americans Act of 1965 to declare as an objective of such Act that our older people should have available a comprehensive array of community-based, long-term care services adequate to appropriately sustain them in their communities and in their homes. Title II: Amendments Regarding the Administration on Aging - Replaces provisions establishing the Administration on Aging in the Office of the Secretary of Health and Human Services with provisions establishing, under the general authority of the Secretary, an Office on Aging (the Office). Provides that the Office shall assume the duties and functions of the Administration on Aging. Provides that the Office shall, as was the Administration on Aging, be headed by the Commissioner on Aging. Requires the Office, in addition to the duties and functions of the Administration that it has assumed, to consult with national organizations representing minority individuals to develop and disseminate training packages and to provide technical assistance efforts designed to assist State and area agencies in providing services to older individuals with the greatest economic or social needs. Authorizes funds to be appropriated for FY 1985 through 1987 for the Federal Council on Aging. Directs the Secretary to issue regulations for the administration of the Older Americans Act of 1965. Prohibits the Secretary from making grants or contracts under such Act for training, research, and discretionary projects and programs until the Secretary develops and publishes general standards to be used in evaluating such projects and programs. Title III: Grants for Programs on Aging - Defines: (1) an "older individual" as any individual who is 60 or older; and (2) "multipurpose senior centers" as community facilities for the organization and provision of a broad spectrum of services, including health, social, nutritional, and educational services and facilities for recreational activities for older individuals. Authorizes funds to be appropriated for FY 1985 through 1987 for social service grants and nutrition project grants under the Older Americans Act of 1965. Requires each area agency on aging to: (1) specify annually in its area plan the amount of funds spent for each category of services in the preceding year; (2) conduct efforts to coordinate community- based, long-term care services designed to keep individuals in their homes, thereby deferring unnecessary institutionalization; (3) provide assurances that it will give particular attention in providing services to low-income minority older individuals; and (4) include minority individuals on the advisory councils which the agencies are required to establish. Requires a State's plan under such Act, in planning and operating its long-term care ombudsman program, to consider the views of area agencies on aging, older individuals, and provider agencies. Authorizes funds to be appropriated for FY 1985 through 1987 for the surplus commodity program under such Act. Provides for grants for counseling regarding appropriate health and life insurance coverage. Title IV: Training, Research, and Discretionary Programs Related to Aging - Revises provisions of the Older Americans Act of 1965 relating to training, research, and discretionary programs. Directs the Commissioner to make grants and enter into contracts for training, research, and discretionary programs related to aging in order to: (1) provide comprehensive and coordinated nondegree education, training programs, and curricula at institutions of higher education and at other educational organizations for practitioners in the fields of nutrition, health care, supportive services, housing, and long-term care; (2) provide inservice training opportunities to the personnel of State offices, area agencies, senior centers, and nutrition sites to strengthen their capacity to remain responsive to the needs of older individuals; and (3) provide courses on aging and dissemination of information about aging. Directs the Office on Aging to conduct both: (1) long-term educational activities to prepare personnel for careers in the field of aging; and (2) short-term inservice training and continuing education activities for State and area agency personnel, and other personnel, in the field of aging. Requires multidiscriplinary centers of gerontology to: (1) conduct research and policy analysis and function as a technical resource for the Commissioners, policy makers, service providers, and Congress; (2) recruit and train personnel; (3) conduct research toward the development of information related to aging; (4) stimulate the incorporation of information on aging into the teaching of biological, behavioral, and social sciences at colleges and universities; (5) develop training programs in the field of aging; (6) serve as a repository of information and knowledge on aging; (7) provide consultation to organizations servicing older individuals under provisions of this Act; and (8) provide data to the Commissioner on projects and activities for which training, research, and discretionary program funds are provided. Sets forth the purposes of research and development projects under the Older Americans Act of 1965. Directs the Commissioner to select for research assistance research activities which will, within three years of enactment of this Act: (1) contribute to the establishment and maintenance of a demographic data base which contains information on the population of older individuals; (2) identify the future needs of older individuals; (3) identify the kinds and comprehensiveness of programs required to satisfy such needs; and (4) identify the kinds and number of personnel required to carry out such programs. Authorizes making grants and contracts for projects designed to identify older individuals who suffer from Alzheimer's disease and other neurological diseases and provide family respite services and other community-based care services to such individuals. Revises provisions relating to special demonstration projects on legal services for older individuals. Directs the Commissioner to make grants and enter into contracts to: (1) provide nationwide legal services support activities to State and area agencies on aging for providing, developing, or supporting legal services for older individuals; and (2) support demonstration projects to expand or improve the delivery of legal services to older individuals with social or economic needs. Authorizes funds to be appropriated for FY 1985 through 1987 for training, research, and discretionary programs under the Older Americans Act of 1965. Directs the Commissioner to: (1) be responsible for the administration, implementation, and making of grants and contracts for such programs; and (2) annually provide a report on the expenditure of funds for such programs. Title V: Community Service Employment - Amends the Older Americans Community Service Employment Act to authorize funds to be appropriated for FY 1985 through 1987. Increases the number of part-time employment positions provided under such Act. Title VI: Grants for Indian Tribes - Decreases to 60 the number of individuals in a tribe who must have attained age 60 in order for a tribe to be eligible for a grant under the Older Americans Act of 1965. Authorizes funds to be appropriated for FY 1985 through 1987 under the Older Americans Act of 1965 for grants to Indian tribes. Title VII: Amendments to Other Laws; Effective DAtes - Sets forth conforming amendments and effective dates.
United States · United States Congress · 4 April 1984
Expresses the sense of the House of Representatives that no U.S. taxpayers' funds should be expended or transferred to aid Argentina or Third World nations with outstanding debts without congressional approval.
United States · United States Congress · 27 March 1984
Amends the Internal Revenue Code to provide that the capital expenditure rules of farming syndicates will apply to the production of fruits and nuts for normal domestic human consumption.
United States · United States Congress · 6 March 1984
States that the Congress: (1) protests the denial by the International Olympic Committee of accreditation to Radio Free Europe and Radio Liberty (RFE/RL) correspondents covering the winter Olympic games in Sarajevo, Yugoslavia, and urges such Committee to grant accreditation to RFE/RL correspondents to cover future Olympic games, including the 1984 Olympic games in Los Angeles; and (2) calls upon the President to encourage the accreditation by the International Olympic Committee of RFE/RL correspondents who are recognized and supported by the U.S. Olympic Committee to cover the Olympic games.
United States · United States Congress · 1 March 1984
Amends the Domestic Volunteer Service Act of 1973 to eliminate chronological age requirements with respect to mentally retarded individuals for purposes of eligibility to receive foster grandparent services.
United States · United States Congress · 29 February 1984
Expresses the sense of the Congress that the President should instruct the U.S. delegation to the United Nations to request the Secretary General to seek the cooperation of Vietnam with the United States and specified other countries in ascertaining the whereabouts of the crewmen of the sunken U.S. vessel GLOMAR Java Sea.
United States · United States Congress · 8 February 1984
Older Americans Act Amendments of 1984 - Title I: Amendments Regarding Objectives and Definitions - Amends the Older Americans Act of 1965 to declare as an objective of such Act that our older people should have available a comprehensive array of community- based, long-term care services adequate to appropriately sustain them in their communities and in their homes. Title II: Amendments Regarding the Administration on Aging - Replaces provisions establishing the Administration on Aging with provisions establishing, under the general authority of the Secretary of Health and Human Services, an Office on Aging to be headed by the Assistant Secretary for Aging (the Assistant Secretary) who shall be appointed by the President by and with the advice and consent of the Senate. Provides that the Office on Aging shall assume the duties and functions of the Administration on Aging and that the Assistant Secretary shall assume the duties and functions of the Commissioner on Aging. Establishes in the executive branch of the Government a Federal Coordinating Board on Aging. Provides that the Secretary shall be the Chairperson of the Board and that the Assistant Secretary shall be the Vice Chairperson. Directs the Board to: (1) coordinate all Federal programs and activities related to older individuals; and (2) annually report to the President and Congress with recommendations for the development of objectives and priorities for all Federal programs and activities relating to aging and to older individuals. Authorizes funds to be appropriated for FY 1985 through 1987 for the Federal Council on Aging. Directs the Secretary to issue regulations for the administration of the Older Americans Act of 1965. Prohibits the Secretary from making grants or contracts under such Act for training, research, and discretionary projects and programs until the Secretary develops and publishes general standards to be used in evaluating such projects and programs. Title III: Grants for Programs on Aging - Defines: (1) an "older individual" as any individual who is 60 or older; and (2) "multipurpose senior centers" as community facilities for the organization and provision of a broad spectrum of services, including the provision of health, social, nutritional, and educational services and provision of facilities for recreational activities, for older individuals. Authorizes funds to be appropriated for FY 1985 through 1987 for social service grants and nutrition project grants under the Older Americans Act of 1965. Requires each area agency on aging to: (1) specify annually in its area plan the amount of funds spent for each category of services in the preceding year; and (2) conduct efforts to coordinate community-based, long-term care services designed to keep individuals in their homes, thereby deferring unnecessary institutionalization. Requires a State's plan under such Act in planning and operating its long-term care ombudsman program to consider the views of area agencies on aging, older individuals, and provider agencies. Authorizes funds to be appropriated for FY 1985 through 1987 for the surplus commodity program under such Act. Title IV: Training, Research, and Discretionary Programs Related to Aging - Revises provisions of the Older Americans Act of 1965 relating to training, research, and discretionary programs. Directs the Assistant Secretary to make grants and enter into contracts for training, research, and discretionary programs related to aging in order to: (1) provide comprehensive and coordinated nondegree education, training programs, and curricula at institutions of higher education and at other educational organizations for practitioners in the fields of nutrition, health care, supportive services, housing, and long-term care; (2) provide inservice training opportunities to the personnel of State offices, area agencies, senior centers, and nutrition sites to strengthen their capacity to remain responsive to the needs of older individuals; and (3) provide courses on aging and the dissemination of information about aging. Directs the Office on Aging to conduct both: (1) long-term educational activities to prepare personnel for careers in the field of aging; and (2) short-term inservice training and continuing education activities for State and area agency personnel, and other personnel, in the field of aging. Requires multidisciplinary centers of gerontology to: (1) conduct research and policy analysis and function as a technical resource for the Assistant Secretary, policy makers, service providers, and Congress; (2) recruit and train personnel; (3) conduct research toward the development of information related to aging; (4) stimulate the incorporation of information on aging into the teaching of biological, behavioral, and social sciences at colleges and universities; (5) develop training programs in the field of aging; (6) serve as a repository of information and knowledge on aging; (7) provide consultation to organizations serving older individuals under provisions of this Act; and (8) provide data to the Assistant Secretary on projects and activities for which training, research, and discretionary program funds are provided. Sets forth the purposes of research and development projects under the Older Americans Act of 1965. Directs the Assistant Secretary to select for research assistance research activities which will, within three years of enactment of this Act: (1) contribute to the establishment and maintenance of a demographic data base which contains information on the population of older individuals; (2) identify the future needs of older individuals; (3) identify the kinds and comprehensiveness of programs required to satisfy such needs; and (4) identify the kinds and number of personnel required to carry out such programs. Authorizes making grants and contracts for projects designed to identify older individuals who suffer from Alzheimer's disease and other neurological diseases and provide family respite services and other community-based care services to such individuals. Revises provisions relating to special demonstration projects on legal services for older individuals. Directs the Assistant Secretary to make grants and enter ito contracts to: (1) provide nationwide legal services support activities to State and area agencies on aging for providing, developing, or supporting legal services for older individuals; and (2) support demonstration projects to expand or improve the delivery of legal services to older individuals with social or economic needs. Authorizes funds to be appropriated for FY 1985 through 1987 training, research, and discretionary programs under the Older Americans Act of 1965. Directs the Assistant Secretary to: (1) be responsible for the administration, implementation, and making of grants and contracts for such programs; and (2) annually provide a report on the expenditure of funds for such programs. Title V: Community Service Employment - Amends the Older Americans Community Service Employment Act to authorize funds to be appropriated for FY 1985 through 1987. Increases the number of part-time employment positions provided under such Act. Title VI: Grants for Indian Tribes - Authorizes funds to be appropriated for FY 1985 through 1987 under the Older Americans Act of 1965 for grants to Indian tribes. Title VII: Amendments to Other Laws; Effective Dates - Sets forth conforming amendments and effective dates.
United States · United States Congress · 8 February 1984
Expresses the sense of the Congress that an international prayer breakfast would be an appropriate event to be held in conjunction with the games of the XXIII Olympiad.
United States · United States Congress · 7 February 1984
Amends the Internal Revenue Code to exempt from the windfall profit tax an amount of crude oil equal to an amount of residual fuel oil used in enhanced recovery processes. Defines "enhanced recovery process" as any process: (1) for increasing the ultimate total recovery of oil from a reservoir which is designed to modify any property of any fluid in the reservoir or the reservoir rock; or (2) for displacing or controlling the flow rate or flow pattern in the reservoir.
![Official portrait of Rep. McCandless, Alfred A. (Al) [R-CA-44]](https://www.congress.gov/img/member/m000306_200.jpg)