The world's political record
Person
![Official portrait of Rep. Moore, W. Henson [R-LA-6]](https://www.congress.gov/img/member/05cbf44ae79a065fbb6e31109d0ba059_200.jpg)
United States · Official source
847 records where Rep. Moore, W. Henson [R-LA-6] is listed as a sponsor, author, or other actor. Search with topics and years
United States · United States Congress · 29 February 1984
Authorizes and requests the President to designate the week beginning on November 18, 1984, as National Family Week.
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 · 23 February 1984
Directs the President to: (1) secure from the Indochina nations a full accounting of Americans captured or missing as a result of the Vietnam conflict; and (2) work for the release of captive Americans and the return of the remains of those American servicemen and civilians who died in Southeast Asia. Requires the President to submit two reports to Congress on American POW/MIAs in Southeast Asia.
United States · United States Congress · 22 February 1984
Designates the week of October 21 through October 27, 1984, as Lupus Awareness Week.
United States · United States Congress · 22 February 1984
States that the Congress: (1) supports the initiatives taken by the Contadora nations and the resulting Documents of Objectives and Principles for Implementation agreed to by Costa Rica, El Salvador, Guatemala, Honduras and Nicaragua; (2) believes that the United States should support the effort to translate such agreed Principles into practical arrangements so as to facilitate a comprehensive regional peace agreement based on the noninterference in the affairs of other countries, national reconciliation, and democracy; and (3) believes that in fashioning U.S. policies in the region, the United States should take into consideration the degree of cooperation of Central American governments with the Contadora process in seeking a peaceful resolution to Central American conflicts.
United States · United States Congress · 21 February 1984
Designates the week of October 7 through October 13, 1984, as National Birds of Prey Conservation Week.
United States · United States Congress · 21 February 1984
Designates June 6, 1984, as D-Day National Remembrance.
United States · United States Congress · 9 February 1984
Authorizes the Law Enforcement Officers Memorial Fund, Incorporated to erect a National Law Enforcement Heroes Memorial on public grounds in the District of Columbia or its environs in honor and recognition of law enforcement officials in the United States who died in the line of duty. Directs the Secretary of the Interior, in consultation with the Fund, to select with the approval of the Commission of Fine Arts and the National Capital Planning Commission, a suitable site on public grounds for such memorial. Subjects the design and any plans for the memorial to the approval of the Secretary of the Interior, the Commission of Fine Arts, and the National Capital Planning Commission. Declares that no moneys belonging to the United States or the District of Columbia shall be expended for the erection of such memorial other than expenses incurred in the process of site selection and approval of design and plans.
United States · United States Congress · 8 February 1984
Trade Remedies Reform Act of 1984 - Title I: Amendments to Countervailing Duty and Antidumping Duty Laws - Amends the Tariff act of 1930 (the Act) to state that: (1) the sale (or likelihood of sale) of certain imported merchandise is subject to the imposition of countervailing duties; and (2) specified references to the sale of foreign merchandise includes leasing arrangements of such merchandise. Reduces the time in which the administering authority may postpone making a preliminary determination with regard to whether a subsidy is being provided to imported merchandise. Changes notification requirements regarding postponements of such preliminary determinations (includes requiring the notification of Congress). Reduces the time in which the administering authority: (1) shall make a preliminary determination with regard to whether imported merchandise is being sold, or is likely to be sold, at less than fair value; and (2) may postpone making such a preliminary determination. Changes notification requirements regarding postponements of such preliminary determinations (includes requiring the notification of Congress). Provides that a countervailing or antidumping duty investigation may be terminated by the administering authority if such investigation was initiated by such administering authority. Prohibits the termination of such investigation by reason of any agreement to limit the volume of the import being investigated unless: (1) such agreement is offered by the country in which the subsidy practice is alleged to occur; and (2) the President determines that such agreement would not have a greater adverse effect on U.S. consumers than the imposition of countervailing or antidumping duties and accepts such agreement. Prohibits the termination of such investigation before a preliminary determination that the imported merchandise is being sold, or is likely to be sold, at less than fair market value. Eliminates as a basis for the suspension of a countervailing duty investigation by the administering authority, the offsetting of subsidies by exporters who import subsidized merchandise into the United States. Authorizes the administering authority to suspend a countervailing or antidumping duty investigation if the country in which the subsidy practice occurs agrees, or exporters of subsidized merchandise agree, to cease exports of such merchandise to the United States on the date on which the investigation is suspended. (Current law provides that exporters must agree to cease such exports of merchandise to the United States within six months after the date on which the investigation is suspended.) Provides that the administering authority may under extraordinary circumstances suspend a countervailing duty investigation upon the entering into force of a quantitative restriction agreement between the President and the country in which the subsidy practice is alleged to occur. Prohibits the administering authority with respect to the suspension of a countervailing duty investigation from accepting an agreement from a country or from exporters unless such agreement will eliminate the injurious effect of subsidized exports to the United States. Defines the term 'quantitative restriction agreement' to mean any agreement accepted by the President with the country in which the subsidy practice is alleged to occur that: (1) restricts the volume of subsidized imports into the United States; (2) will eliminate the injurious effect of such exports to the United States; and (3) would not have a greater adverse effect on U.S. consumers than the imposition of countervailing duties. Requires the President in determining whether there would be such an adverse effect to consult with consuming industries and producers of like merchandise. Prohibits the President from entering into a quantitative restriction agreement unless: (1) the President is satisfied that suspension of the countervailing duty investigation is in the public interest; and (2) effective monitoring of the agreement by the United States is practicable. Provides that if the administering authority determines that such an agreement accepted under the Act is being, or has been, violated, or no longer meets the requirements under the Act, then, on the date of publication of its determination, it shall, if it considers the violation to be intentional, notify the Commissioner of Customs. Includes in the definition of "subsidy" any export targeting subsidy, natural resource subsidy, and upstream subsidy as determined under the provisions of this Act. Defines the term "export targeting subsidy" and "natural resource subsidy". Sets forth the method of calculation for determining the level of an export targeting subsidy and a natural resource subsidy. Defines the term "fair market value" to mean the price that a willing buyer would pay a willing seller for a natural resource product in an arms-length transaction in the absence of government regulation. Requires the International Trade Commission (ITC), in making determinations under specified sections of the Act as to the volume and consequent impact of a possible material injury, to cumulatively assess the effect of imports from two or more countries of like products subject to investigation if: (1) the marketing of such imports in the United States is reasonably coincident; and (2) there is a reasonable indication that such imports will have a contributing effect in causing, or threatening to cause, material injury to the industry. Requires the ITC to consider specified factors with respect to its determination of whether there is a threat of material injury to U.S. markets by subsidized exports entering the United States. Requires the ITC, in determining whether there is a threat of material injury by reason of an export targeting subsidy, to consider: (1) the effect of the subsidy practices on the export competitiveness of the beneficiary of the subsidy; and (2) the extent to which such practices are likely to have a demonstrable adverse effect on the industry with regard to costs and availability of capital, outlays for research and development, and future investment. Includes in the term 'interested party' an association, a majority of whose members is composed of specified interested parties with respect to a like product. Defines an "upstream subsidy" as any action, as described in the Act, by a country that: (1) pays or bestows a subsidy upon merchandise under investigation that is manufactured in such country; (2) results in a price for such merchandise that is lower than its available price in such country; and (3) has a significant effect on the cost of manufacturing or producing such merchandise. Requires, in administering such definition, that the European Economic Community shall be treated as one country. Requires the administering authority to adjust the price of merchandise under investigation that is found to be upstream subsidized by the country that produced it. Requires the administering authority to include such upstream subsidy in any countervailing duty or antidumping duty that is imposed on such merchandise that has been found to have been bestowed a subsidy. Defines "downstream dumping" as occurring when a product that is used in the manufacture of merchandise under investigation is purchased at a price that is below its foreign market value. Requires the administering authority, when calculating the amount of a countervailing or antidumping duty due to downstream dumping, to include an amount equal to the difference between the foreign market value of the product and either: (1) the generally available price of the product in the country of manufacture; or (2) the price of the product if it had not been subsidized. Limits the scope of inquiry into upstream and downstream subsidies by the administering authority. Includes in the term "party-at- interest" an association composed of members of labor organizations and trade associations who produce a like product in the United States. Sets forth the method of calculating the foreign market value of merchandise produced by a country with a State-controlled economy. Requires the administering authority, in making such calculation, to determine the lowest free market price of like articles. Defines the term "lowest free-market price of like article" as the lowest average price of such merchandise, adjusted by certain factors. Requires the administering authority to verify information relied upon in making a revocation of a countervailing duty order or an antidumping duty order. Permits an officer or employee of the U.S. Customs Service who is involved in conducting an investigation regarding fraud under the Act to receive confidential information that has been submitted to the administering authority or the ITC with respect to such investigation. Requires the administering authority and the ITC with regard to information that has been requested to be kept confidential to provide that such confidential information be accompanied by specified summaries and statements. Allows the administering authority, for purposes of determining U.S. or foreign prices, to use averaging or recognized sampling techniques. Gives the administering authority the sole authority to select such techniques. Sets forth the procedure for judicial review of administering authority and ITC determinations. Adds to those determinations which are reviewable in the U.S. Court of International Trade the determination as to whether a particular type of imported merchandise is within the class of such merchandise described in a finding of dumping or in an antidumping or countervailing duty order. Sets forth the order of civil action cases before the U.S. Court of International Trade. Title II: Miscellaneous Provisions - Establishes within the ITC a Trade Remedy Assistance Office which shall provide specified information to the public upon request. Requires agencies administering a trade law to provide technical assistance to small businesses with regard to the filing of trade relief petitions. Requires the ITC to establish and implement a program to monitor the industrial policies of foreign countries in order to discover whether targeting subsidies are being planned or have been implemented. Requires the Secretary of Commerce to study the practices that are applied in making adjustments to purchase prices, exporter's sales prices, foreign market value, and constructed value in determining antidumping duties. Sets forth what shall be included in such study. Sets forth the effective dates of the amendments made by this Act.
United States · United States Congress · 8 February 1984
Designates the week of April 29 through May 5, 1984, as National Week of the Ocean.
United States · United States Congress · 31 January 1984
Amends the Internal Revenue Code to provide that for purposes of the rebate of the excise tax on distilled spirits for products of Puerto Rico and the Virgin Islands no distilled spirits shall be treated as products of Puerto Rico or the Virgin Islands unless the original distillation of substantially all of the distilled spirits in such product occurred in Puerto Rico or the Virgin Islands. Requires that a specified value be added to any article (including distilled spirits) in order for it to be treated as produced in Puerto Rico. Prohibits the rebate of Federal excise taxes on any article if the Secretary of the Treasury determines that an excise tax subsidy was provided by Puerto Rico or the Virgin Islands for such article which is different in kind or amount from that generally offered to industries producing articles not subject to Federal excise taxes. Exempts rum and any articles consumed in Puerto Rico or the Virgin Islands from the provisions of this Act.
United States · United States Congress · 26 January 1984
Expresses the appreciation of Congress to the descendants of blacks who contributed to American Independence. Encourages State and local governments and private organizations to conduct activities during Black History Month 1985 in honor of black involvement in the American Revolution.
United States · United States Congress · 26 January 1984
Designates the week of April 23 through April 27, 1984, as National Student Leadership Week.
United States · United States Congress · 24 January 1984
Designates January 1 through December 31, 1984, as the Year of Excellence in Education.
United States · United States Congress · 24 January 1984
Designates the month of April 1984 as National Child Abuse Prevention Month.
United States · United States Congress · 18 November 1983
Public Charity Tax Penalty Reform Act of 1983 - Amends the Internal Revenue Code to exempt officials of public charities who serve on a volunteer or part time basis from the tax penalties for willful failure to collect and pay over tax.
United States · United States Congress · 18 November 1983
Declares that it should be U.S. policy to: (1) support the people of Afghanistan in their struggle to be free from foreign domination; (2) provide the Afghans, upon request, with material assistance; and (3) pursue a negotiated settlement of the war in Afghanistan based on the total withdrawal of Soviet troops and the recognition of the right of the Afghans to choose their own destiny.
United States · United States Congress · 16 November 1983
Designates March 1984 as National Eye Donor Month.
United States · United States Congress · 16 November 1983
States that the Congress: (1) holds Iran responsible for upholding the rights of the Baha'is; (2) condemns Iran's decision to destroy the Baha'i faith; and (3) calls upon the President to work with appropriate foreign governments to form an appeal to Iran concerning the Baha'is, to cooperate with the United Nations in its efforts on behalf of the Baha'is, and to provide humanitarian assistance for Baha'is who flee Iran.
United States · United States Congress · 15 November 1983
Sets forth the rule for the consideration of H.J. Res. 1 (Equal Rights Amendment).
United States · United States Congress · 14 November 1983
Pays tribute to Chad Knutson and his parents for his decision to donate his organs at his death which made possible multiple transplant operations.
United States · United States Congress · 10 November 1983
Designates the week beginning April 8, 1984, as National Mental Health Counselors Week.
United States · United States Congress · 9 November 1983
Expresses the sense of the Congress that the Soviet Union should: (1) be the host country for the United Nations during alternate years; and (2) be assessed the same percentage of the U.N. budget as the United States is assessed, with the U.S. contribution being reduced accordingly, in those years in which the Soviet Union hosts the United Nations.
United States · United States Congress · 8 November 1983
Child Support Enforcement Amendments of 1983 - Amends part D (Child Support and Establishment of Paternity) of title IV of the Social Security Act to revise the purposes of such part to provide that assistance in obtaining support will be available under part D to all children (whether or not eligible for aid under the Aid to Families With Dependent Children program) for whom such assistance is requested. Requires a State, under part D, to have enacted laws establishing, embodying, or requiring the use of the following procedures to increase the effectiveness of its part D program: (1) procedures for the withholding from income of support amounts; (2) procedures assuring the State will improve the enforcement of support obligations; (3) procedures to collect support from a State tax refund; (4) procedures under which liens are imposed against real and personal property for amounts of past-due support owed by an absent parent; (5) procedures for establishing a child's paternity; (6) procedures requiring an individual to give security or post a bond to secure payment of past-due support if the individual is an absent parent who has demonstrated a pattern of not making payments; (7) procedures by which information regarding the amount of past-due support owed by an absent parent residing in the State will be made available to any consumer credit bureau organization upon the request of such organization, subject to certain conditions; and (8) procedures under which support payments will be made under part D through the State agency administering the State's income withholding system at the request of either parent, even though no arrearages are involved. Sets forth the procedures (referred to in clause one above) for the withholding from income of support payments. Provides that under such procedures: (1) amounts withheld must comply with the support order; (2) withholding must be initiated without application in the case of a child who is already receiving services under part D, and will be initiated with an application in the case of any other child; (3) withholding must be carried out in full compliance with all procedural due process requirements and must begin as soon as feasible; (4) withholding must be administered by a public agency (or a publicly accountable agency) designated by the State, and amounts withheld must be expeditiously distributed; (5) the State must provide advance notice to each individual who will have payments withheld and information as to how to contest the withholding; (6) State law must give priority to support collection over any other legal process against the same wages; (7) there will be withholding from all forms of income; (8) provisions must be made for terminating withholding; and (9) arrangements will be made with other States providing for reciprocal withholding. Requires, in addition, under such procedures that: (1) an employer withhold ordered payments (which shall include a fee to be paid to the employer) when provided with written notice; (2) an employer be held liable to the State for failure to withhold; and (3) a fine be imposed on any employer who refuses to employ or takes disciplinary action against any individual subject to wage withholding because of the existence of the withholding and additional obligations imposed on the employer. Requires a State's laws to require withholding whenever arrearages occur, even if an application for services under part D is not filed. Provides exemptions from the requirements of this paragraph, subject to the Secretary of Health and Human Services' continuing review, for States demonstrating that the enactment of any of this paragraph's requirements will not improve the State's support enforcement program. Authorizes a State to use the funds available under part D for automated management systems to facilitate the development and improvement of income withholding procedures. Requires a State, whenever a family for whom support payments have been collected and distributed under part D ceases to receive assistance under part A (Aid to Families With Dependent Children) of title IV, to: (1) continue collecting support for up to three months; and (2) continue collection and payment to the family (without requiring reapplication) at the end of the three-month period on the same basis as in the case of individuals not receiving assistance under part A. Repeals the current 12 percent incentive payment which is based on collections made on behalf of AFDC families. Provides, under the new incentive payment provisions, that the basis incentive payment will be four percent of the State's AFDC collections plus four percent of the State's non-AFDC collections. Provides that to the extent that AFDC or non-AFDC collections exceed the State's combined AFDC and non-AFDC administrative costs, higher incentives will be paid on a graduated scale of up to ten percent of AFDC and ten percent of non-AFDC collections. Provides that the amount of incentive payments to be made to a State for any fiscal year shall be estimated by the Secretary before the beginning of such year and that the Secretary shall make such payments for such year on a quarterly basis, with the payments being reduced or increased to compensate for any prior overpayments or underpayments. Authorizes the Secretary to make grants, in order to encourage and promote the development and use of more effective methods of enforcing support obligations under part D in cases where either the children on whose behalf the support is sought or their absent parents do not reside in the State where such cases are filed, to States proposing to undertake new or innovative methods of support collection in such cases. Authorizes appropriations for such grants. Requires: (1) review of a State's part D program at least once every three years; and (2) the operation by a State of a child support program (under part A) which is substantial compliance with the State's part D plan. Replaces current penalty provisions under part A with graduated penalties of two, three, and five percent in cases where a State's part D program does not meet applicable requirements. Amends part A (General Provisions) of title XI of the Social Security Act to require any demonstration project undertaken which assists in promoting the objectives of part D of title IV to: (1) be designed to improve the financial well-being of children, and prohibit modifications in the child support program which would have the effect of disadvantaging children in need of support; and (2) not result in increased costs to the Federal Government under part A of title IV. Provides, under part D, that amounts collected by a State as child support on behalf of a child for whom a public agency is making foster care maintenance payments under part E (Foster Care and Adoption Assistance) of title IV: (1) shall be retained by the State to the extent necessary to reimburse it for foster care maintenance payments made; (2) shall be paid to the public agency responsible for supervising the placement of a child to the extent that amounts collected exceed foster care maintenance payments made with respect to the child but not amounts required by a court order to be paid on behalf of the child; and (3) shall be retained by the State if any portion of the amounts collected remains after making the payments required above, to the extent that such portion is necessary to reimburse the State for any foster care maintenance payments made for a child. Requires any balance to be paid to the State agency responsible for supervising child care placement. Requires a State, under part E, where appropriate, to take all steps to secure an assignment to the State of any rights to support on behalf of each child receiving foster care maintenance payments. Requires collection by a State of spousal support under part D. (Current law permits such collection.) Requires the Secretary's annual report under part D to include the payment status of all active child support cases in each State, with specific information concerning: (1) interstate cases; and (2) the number of cases in certain defined categories. Requires a State, under part D, to regularly publicize the availability of child support enforcement services, including a telephone number or address where further information can be obtained. Requires a State, as a condition of eligibility for Federal payments under part A or D of title IV, to establish a State Commission on Child Support to examine, investigate, and study the operation of the State's child support system so as to determine the extent to which the system has been successful in securing support and parental involvement for both AFDC and non-AFDC children. Requires a report from the Commission. Permits waivers of the requirement for a Commission in a State if the State already has its own commission, which is making satisfactory progress towards effective child support enforcement, or has in effect objective standards for child support obligations. Directs the Secretary to approve a request from the State of Wisconsin to waive any requirement of part A or D of title IV so as to permit modifications of such State's programs under parts A and D in order to enable such State to make an adequate test of its Child Support Initiative, provided certain conditions are met.
United States · United States Congress · 8 November 1983
Public Assistance Amendments of 1983 - Part B - Amends part A (General Provisions) of title XI of the Social Security Act to authorize any State having an approval plan under part A (Aid to Families with Dependent Children) of title IV of such Act to establish and conduct one or more pilot projects to demonstrate the use of integrated service delivery systems for human services programs in the State. Requires the integration of service delivery systems for human services programs in any State under a pilot project to include: (1) the development of a common set of terms; (2) the development for each applicant of a single comprehensive family profile; (3) the establishment of a single resources directory; (4) the development of a unified budget; (5) the implementation of unified planning; (6) the consolidation of agency locations; (7) the standardization of purchasing procedures; (8) the creation of communications linkages among agencies; (9) the development of uniform application procedures; and (10) any other procedures determined desirable by the Secretary. Requires a State interested in such a project to apply to the Secretary of Health and Human Services within six months of enactment. Directs the Secretary to: (1) approve between three and five projects (including at least one project which will be operated on a statewide basis); and (2) pay to each State with an approved project 90 percent of the State's costs during the projects first 18 months, 80 percent in the following 12-month period, and 70 percent for the next 12-month period. Defines "human services program" to include AFDC, title XVI (Supplemental Security Income) of the Social Security Act, the Federal food stamp program, and any other Federal or federally assisted program (other than a program under the Rehabilitation Act of 1973) which provides assistance based on need or income or which is designed to help in an emergency or a crisis. Requires reports from participating States. Directs the Secretary to report to Congress. Directs the Comptroller General to evaluate the effectiveness of the projects and report the results to Congress. Authorizes appropriations. Directs the Secretary to publish regulations under which any State which is currently participating in the AFDC program, the Medicaid program (title XIX of the Social Security Act), and the food stamp program and which desires to conduct a demonstration project designed to demonstrate the use in the AFDC program of rules, procedures, and specifications which are the same as those in either or both of the other two programs may apply to the Secretary to conduct such a project. Directs the Secretary to approve no more than five of the applications. Provides that a project shall be conducted for no longer than three years, except that the Secretary may approve a two-year extension. Authorizes a State conducting a demonstration project to develop for the three programs: (1) a common set of terms and definitions; (2) uniform application and eligibility determination procedures; (3) a unified budgeting process; (4) a single-family case file; and (5) a common administrative structure. Provides that expenses incurred in carrying out a demonstration project shall be considered to be expenditures either as AFDC payments under an approved State plan or for the administration of such plan. Requires reports from participating States to the Secretary and the submission of the final report to Congress along with the Secretary's findings and recommendations. Exempts under the AFDC program a women who is pregnant from registering for work training and employment if her child is expected to be born within three months. Authorizes a State to take into account changes in family composition, income, resources, and other circumstances which increase the financial need of a family when determining the eligibility of an AFDC family which has received a nonrecurring lump sum of income. Provides for the direct reimbursement of AFDC recipients for transportation and day care costs attributable to participation in community work experience programs, to the extent that the State is unable to provide such services. Excludes from an AFDC family's resources burial plots, funeral agreements, and real property which the family is making a good-faith effort to sell. Waives the requirement imposed on a State to seek recovery of an AFDC overpayment made to a former AFDC recipient, if recovery costs would equal or exceed the amount of the overpayment. Permits a State to make AFDC protective payments for a child in cases where an applicant, recipient, or relative refuses to cooperate with the State in seeking employment, assigning other support rights to the State, determining paternity, and obtaining support payments. (Under current law, a State is required to make AFDC protective payments for a child in such cases.) Makes ineligible for AFDC for three years any alien whose sponsor was a public or private agency, unless the State determines that the sponsor no longer exists or cannot meet such individual's needs. Revises the formula for determining the maximum number of hours per month of work required in a community work experience program. Permits disclosure of information concerning AFDC applicants and recipients to a law enforcement officer, if the officer demonstrates that the information is necessary to apprehend a fugitive felon. Establishes the payment schedule for the reimbursement of certain back claims due the States for expenditures under certain Social Security Act provisions.
United States · United States Congress · 2 November 1983
Amends the Internal Revenue Code to provide that the unrelated business taxable income of private corporations established under Federal law does not include income from exchanging or renting names and addresses of donors or members.
United States · United States Congress · 1 November 1983
Amends the Internal Revenue Code to allow married individuals to compute the amount of their income tax deduction for contributions to retirement savings accounts on the basis of the earned income of their spouses. Treats alimony payments as compensation for purposes of this deduction.
United States · United States Congress · 31 October 1983
Designates the week beginning April 8, 1984, as National Hearing Impaired Awareness Week.
United States · United States Congress · 26 October 1983
Amends the Tariff Schedules of the United States to suspend, for a three year period, the duty on iron dextran complex.
United States · United States Congress · 26 October 1983
Amends the Tariff Schedules of the United States to suspend, for a three year period, the duty on 4-0-beta-D-Galactopyranosyl-D-fructose.
United States · United States Congress · 26 October 1983
Amends the Tariff Schedules of the United States to suspend, for a three year period, the duty on nicotine resin complex.
United States · United States Congress · 25 October 1983
Amends the Internal Revenue Code to exempt from Federal income taxes members of the armed forces of the United States who die as a result of hostile action outside the United States.
United States · United States Congress · 25 October 1983
Deems the application of a named individual for child's insurance benefits based on the income of her adoptive father to have met all necessary requirements under the Social Security Act. Directs the Secretary of the Treasury to pay in a lump sum to such individual, out of the Disability Insurance Trust Fund, that amount to which she is entitled.
United States · United States Congress · 20 October 1983
Amends the Internal Revenue Code to allow individual retirement accounts, qualified retirement trusts and certain educational organizations to invest in working interests in domestic oil and gas properties without incurring unrelated business taxable income.
United States · United States Congress · 20 October 1983
Tax Reform Act of 1983 - Title I: Tax-Exempt Entity Leasing - Tax-Exempt Entity Leasing Tax Act of 1983 - Amends the Internal Revenue Code to deny property used by governments, tax-exempt foreign individuals, and other tax-exempt entities accelerated depreciation deductions. Requires that any deductions for depreciation of such property be calculated according to the straight line method. Exempts from such limitation short-term or casual leases of property and property used in an unrelated trade or business. Denies the investment tax credit for property used by foreign governments and other foreign persons. Denies the investment tax credit for rehabilitation expenditures for property which is financed by the proceeds of industrial development bonds. States that the provisions of this Act shall be effective for property placed in service after May 23, 1983, with an exception for binding contracts and mass commuting vehicles financed by tax-exempt securities. Requires the Secretary of the Treasury to conduct a study of the present class lives of certain high technology property. Title II: Life Insurance Provisions - Life Insurance Tax Act of 1983 - Subtitle A: Taxation of Life Insurance Companies - Sets the rate of tax on a life insurance company at the corporate rate on its life insurance company taxable income (LICTI). Sets forth an alternative tax in the case of capital gains. Defines life insurance company taxable income as life insurance gross income reduced by life insurance deductions. Defines life insurance gross income as the sum of: (1) premiums; (2) decreases in certain reserves; and (3) other amounts generally includible by a taxpayer in gross income. Allows three types of deductions: (1) general life insurance deductions; (2) the special life insurance deduction; and (3) the small life insurance company deduction. Sets forth definitions and special rules for each type of deduction. Sets forth rules for the calculation of net increases and decreases in reserves. Requires life insurance companies to use either the accrual method of accounting or a method permitted under regulations which combines an accrual method with another recognized method. Sets forth rules for the amortization of premium and accrual of discount. Sets forth rules for the computation of a company's share and the policyholders' share of investment income. Sets forth rules for the tax treatment of foreign life insurance companies. Requires an adjustment to LICTI where a required surplus held in the United States is less than a specified amount. Sets forth rules for the tax treatment of contiguous country branches of domestic life insurance companies. Provides that LICTI which has an existing policyholders surplus account shall be increased by any direct or indirect distribution to shareholders from such account. Defines "life insurance company" as an insurance company which is engaged in the business of issuing life insurance and annuity contracts or noncancellable contracts of health and life insurance if its life insurance reserves plus unearned premiums and unpaid losses comprise more than 50 percent of its total reserves. Sets forth rules for the tax treatment of variable contracts. Sets forth rules relating to capital gains and losses of a life insurance company. Sets forth the effective date for the provisions of this Act. Provides transitional rules. Subtitle B: Taxation of Life Insurance Products - Redefines "life insurance contract" for purposes of the Internal Revenue Code. Defines such a contract as any contract, which is a life insurance contract under applicable State or foreign law, but only if the contract meets either of two alternatives: (1) a cash value accumulation test; or (2) a test consisting of a guideline premium requirement and a cash value corridor requirement. Specifies requirements of each such test. Sets forth rules for contracts not meeting the life insurance definition. Sets forth transitional rules. Treats as distributed to a contract holder any amount of an annuity contract held by an individual who dies before the annuity starting date. Exempts any such amount from the five-percent penalty tax on a premature distribution from an annuity. Limits the amount of the interest deduction allowed in the case of life insurance loans. Sets forth rules for the calculation of such limit. Extends to former employees and key employees the limitations on group-term life insurance purchased for employees. Subtitle C: Nondeductible Contributions to Individual Retirement Plans - Allows certain nondeductible contributions to individual retirement accounts and annuities. Limits such contributions to the least of: (1) $1,750; (2) the excess of compensation includible in gross income over the amount allowable as a deduction under present rules; or (3) as designated by the taxpayer as a nondeductible contribution. Subtitle D: Studies - Requires the Secretary to report annually to specified committees of the Congress on the revenues received by this Act and to compare the amount of such revenue and the amount anticipated by reason of changes made by the Tax Equity and Fiscal Responsibility Act of 1982 and this Act. Requires the Secretary to make annual reports in the years 1986, 1987, 1988, and 1989 concerning the impact of this Act on specified segments and products of the life insurance industry. Title III: Revision of Private Foundation Provisions - Private Foundation Tax Treatment Revision Act of 1983 - Increases from 20 percent to 30 percent the percentage limitation for individual contributions to private foundations. Allows a five year carryover of excess contributions to private foundations. Allows a deduction for the full fair market value of certain stock contributed to private foundations where market quotations for such stock are readily available. Exempts from the excise tax on investment income certain operating foundations. Reduces from two percent to one percent the excise tax on investment income where a private foundation meets certain distribution requirements. Limits the amount of certain administrative expenses which may be taken into account as qualifying distributions for purposes of the tax on failure to distribute income. Authorizes the Secretary of the Treasury to abate first-time private foundation taxes (other than the tax on self-dealing) if it is established that the violation of private foundation rules was: (1) due to reasonable cause and not to willful neglect; and (2) has been corrected within the appropriate correction period. Repeals the requirement that a private foundation may support a voter registration drive only if such registration drive is conducted in at least five States. Allows a five year extension of the requirement to dispose of certain excess holdings attributable to large gifts and bequests. Disregards any decrease in percentage holdings attributable to issuance of stock where the decrease is two percent or less. Requires the aggregation of stock holdings of a private foundation and disqualified persons in applying the 95 percent ownership test. Grants a five year period to dispose of excess holdings resulting from certain acquisitions by disqualified persons. Provides that the conducting of certain games of chance by a non-profit organization shall not be treated as an unrelated trade or business. Provides that the penalty tax on self-dealing shall not apply to certain stock purchases. Provides that a person shall cease to be a substantial contributor after 10 years with no connection to a foundation. Title IV: Tax Simplification - Tax Law Simplification and Improvement Act of 1983 - Subtitle A: Revision and Simplification of Estimated Income Tax for Individuals - Amends the Internal Revenue Code to revise provisions dealing with the quarterly payment of estimated tax by individuals. Establishes the amount of the penalty for underpayment of estimated tax at the amount of the underpayment for the period of underpayment, plus interest on such amount. Revises the schedule for the payment of estimated tax installments. Specifies that the amount of the required annual estimated tax payment shall be the lesser of 80 percent of the current tax shown on the taxpayer's return or 100 percent of the preceding year's tax liability. Permits lower estimated tax payments if the taxpayer can show that the installment payments made over the year were adequate for each quarter based on an annualized income concept. Exempts a taxpayer from an estimated tax penalty: (1) where the tax liability is less than $500; (2) where there is no tax liability for the preceding taxable year; or (3) where there is reasonable cause for the underpayment. Exempts a taxpayer from a penalty for underpayment of estimated tax for the fourth quarter if such taxpayer files on or before January 31 of the following taxable year a return and pays any tax liability in full (March 1 for farmers and fishermen). Permits farmers and fishermen to make only one annual estimated tax payment on January 15 of each year. Lowers the percentage of the required estimated tax payment for such farmers and fishermen to 66-2/3 percent of the tax shown on their returns. Requires the Secretary of the Treasury to prescribe regulations to carry out the provisions of this title. Repeals provisions of the Internal Revenue Code dealing with the declaration of estimated tax by individuals, the time for filing declarations of estimated tax, and installment payments of estimated income tax by individuals. Requires that the crediting of a prior year overpayment of income tax against estimated tax shall be determined without regard to a specified Revenue Ruling. Provides that the amendments made by this title shall apply to taxable years beginning after December 31, 1983. Subtitle B: Domestic Relations - Domestic Relations Tax Reform Act of 1983 - Amends the Internal Revenue Code to provide for the nonrecognition of gain from the transfer of property to a spouse or to a former spouse, if such transfer is incident to a divorce. Treats such transfer as a gift for purposes of determining the spouse's basis in such property (same basis as transferor spouse). Requires that any transfer of property under this provision occur within one year after the marriage ceases or be related to the cessation of the marriage. Redefines "alimony or separate maintenance payments" for purposes of determining whether such amounts should be included in gross income. Eliminates requirements that alimony payments must be made on account of a marital obligation imposed under local law and that such payments be made on a periodic basis. Requires that alimony payments be made in cash to a spouse under a divorce or separation agreement. Specifies that the divorce or separation agreement may indicate whether a payment to a spouse is alimony. Prohibits the characterization of a payment to a spouse as alimony if it is made for a transfer of property by the payee spouse or if both spouses are members of the same household at the time of payment. Prohibits payments of alimony to the estate of a deceased spouse. Characterizes a payment to a spouse as alimony if such payment is one of a series of cash payments where it is reasonable to expect that 50 percent of such payments will be made more than one year after the date of the first payment. Requires a spouse paying alimony to furnish the Internal Revenue Service with the taxpayer identification number of the spouse receiving alimony payments. Imposes a $50 fine for each failure to provide such information. Allocates the personal tax exemption for a dependent child of divorced parents to the parent having custody unless such custodial parent signs a written declaration that he or she will not claim the child as a dependent. Requires that such written declaration be attached to the income tax return of the noncustodial parent claiming the tax exemption. Treats a child of divorced parents as the dependent child of either parent for purposes of the medical expense deduction. Applies these tax rules to taxable years beginning after 1983. Permits a noncustodial parent to continue to claim a tax exemption for a dependent child in cases where such parent entered into an agreement with the custodial parent prior to January 1, 1984 which allocated the exemption to the noncustodial parent, and the noncustodial parent contributes at least $600 to the child's support for the year. Revises requirements relating to the exemption from liability of spouses who have no knowledge of substantial understatements of tax liability of their spouses with respect to jointly reported items of income and community property. Allows an estate tax deduction for transfers of property in settlement of marital or property rights not subject to the gift tax. Provides that income from sheltered workshops shall not be taken into account for purposes of determining the dependency exemption. Subtitle C: Revision of At-Risk Rules - Amends the Internal Revenue Code to revise the at-risk rules on the investment tax credit. Reduces the credit base of property eligible for investment tax credit treatment by the amount of nonqualified nonrecourse financing with respect to such property. Defines "nonqualified nonrecourse financing" (financing in which the taxpayer is protected against loss) as any nonrecourse financing which is not qualified commercial financing. Defines "qualified commercial financing" as any financing with respect to property if: (1) such property is not acquired from a related party (family, controlled corporations etc.); (2) the amount of the nonrecourse financing does not exceed 80 percent of the credit base of the property; and (3) such financing is obtained from certain business lenders or from any Federal, State, or local government. Sets forth special rules for the treatment of S corporation shareholders and partners with respect to the at-risk rules. Provides rules for the treatment of subsequent increases and decreases in nonqualified nonrecourse financing with respect to investment tax credit property. Excludes the active businesses of qualified C corporations from at-risk rules. Defines "qualified C corporation." Subtitle D: Estate Tax Provisions - Amends the Internal Revenue Code to provide a permanent rule for the reformation of charitable split interest instruments for purposes of meeting the requirement for the tax deduction for gifts of split interests to charity. Requires that the charitable and noncharitable interests in the split interest trust generally remain the same before and after the reformation. Treats the premature death of an income beneficiary of a charitable remainder trust as the equivalent of a reformation. Permits the executor of an estate to elect an alternate date for valuing estate property only if such election will result in a decrease of the value of the gross estate and the amount of estate tax liability. Permits the executor to elect an alternate valuation date on a late filed return. Subtitle E: Foreign Tax Provisions - Amends the Internal Revenue Code to define "resident alien" for U.S. tax purposes. Treats any individual as a resident alien if such individual: (1) is a lawful permanent resident of the United States at any time during the calendar year; or (2) is present in the United States for a substantial period of time (at least 183 days during a three year period weighted toward the present year - "substantial presence test"). Exempts an individual from the application of the substantial presence test if such individual is present in the United States for fewer than 183 days and establishes that he has a closer connection with a foreign country than with the United States. Treats foreign government-related individuals, teachers or trainees, or students as nonresident aliens even if they meet the substantial presence test criteria. Authorizes the Secretary to require aliens who claim exemption from the substantial presence test to file statements explaining the basis for their exemption. Prohibits a married couple, both of whom are nonresident aliens, from using community property laws to split the U.S. earned income of one spouse for purposes of computing U.S. tax liability. Eliminates rules which attribute ownership of foreign personal holding company stock held by a nonresident alien to the alien's U.S. blood relatives. Treats stock of a foreign personal holding company owned by a partnership, estate, or trust which is not a U.S. shareholder, or a foreign corporation as being owned proportionately by its partners, beneficiaries, or shareholders, for purposes of the foreign personal holding company rules. Provides that shareholders of controlled foreign corporations will not be subject to taxation at ordinary income rates on previously taxed distributions from such corporations with respect to accumulated earnings and profits of such corporations. Prohibits the crediting of foreign taxes of a controlled foreign corporation that another U.S. taxpayer has already credited. Provides that earnings and profits accumulated by a foreign corporation while controlled by U.S. shareholders are subject to ordinary income treatment whether its owners controlled it directly or indirectly. Coordinates the taxation of foreign corporations in cases where there is a conflict between the application of the foreign personal holding company rules and the controlled foreign corporation rules of the Internal Revenue Code. Treats a foreign corporation as a domestic corporation, for income tax purposes, where the foreign corporation and its domestic counterpart are stapled entities. Defines "stapled entities" as any group of two or more entities if more than 50 percent in value of the beneficial ownership in each of such entities consist of stapled interest. Provides rules for determining controlled corporation status and stock ownership of stapled entities, and whether a stapled entity is a real estate investment trust or a regulated investment company. Subtitle F: Miscellaneous Treasury Administrative Provisions - Amends the Internal Revenue Code to require the submission of reports on domestic international sales corporations and possessions corporations on a biennial basis. Requires the submission of the international boycott report every four years. Revises requirements for determining which taxpayers will be included in the high income taxpayer report. Repeals the $1,000,000 limitation on the working capital fund in the Department of the Treasury. Increases the limitation on the real property redemption revolving fund to $10,000,000 (such fund is used by the Internal Revenue Service in exercising redemption rights upon sale of property on which the IRS has a lien). Removes the $1,000,000 limitation on special authority to dispose of obligations. Authorizes the Secretary to accept gifts and bequests of property for purposes of facilitating the work of the Department of the Treasury. Extends the period of court review of IRS jeopardy assessments in cases where the IRS has not been properly notified of court proceedings. Extends the period of time during which additional tax shown on an amended return may be assessed. Allows the placement of a lien on guaranteed drafts issued by financial institutions. Allows the disclosure of windfall profit tax information to State tax agencies. Repeals the occupational tax on the manufacturers of stills and condensers. Requires notice of the manufacture and set up of stills. Allows the disclosure of alcohol fuel producers to administrators of State alcohol laws. Repeals the stamp requirement for distilled spirits. Subtitle G: Tax Court Provisions - Permits taxpayers to be represented in Tax Court by certified public accountants or enrolled agents (authorized to practice before the Internal Revenue Service) in small tax cases. Increases the jurisdictional limit for small tax cases from $5,000 to $10,000. Increases the maximum annuities receivable by dependent survivors of deceased Tax Court judges from $900 per year per family to $4,644 per year per family. Specifies types of cases which the chief judge of the Tax Court may assign to commissioners, subject to review and final decision by a Tax Court judge. Renames commissioners of the Tax Court as special judges. Empowers the Tax Court to take action necessary to prevent the disclosure of trade secrets and other confidential information. Subtitle H: Simplification of Income Tax Credits - Tax Credit Simplification Act of 1983 - Revises provisions of the Internal Revenue Code relating to income tax credits. Groups all credits into nonrefundable personal credits (allowable first against tax liability), foreign tax credit, orphan drug credit and fuel production credit, nonrefundable credits, and business related credits. Combines business credits and the investment tax credit into one general business credit. Establishes the general business credit at 100 percent of the first $25,000 of tax liability and 85 percent of the remaining tax liability. Permits a three year carryback and a 15 year carryforward of unused business credits. Subtitle I: Miscellaneous Simplification Provisions - Allows the tax-free rollover into an individual retirement account of partial distributions from qualified plans or tax-sheltered annuity contracts. Revises rules concerning the tax-treatment of certain transactions between related parties. Extends ordinary loss treatment to losses incurred on the disposal of preferred stock of a small business corporation. (Present law restricts such treatment to common stock.) Allows a medical care income tax deduction for lodging away from home where such lodging is primarily for and essential to medical care. Requires the Secretary of the Treasury to submit to the Congress a study of the advisability of replacing the current income tax system with a simplified gross income tax. Subtitle J: Repeal of Certain Obsolete Provisions - Repeals provisions of the Internal Revenue Code relating to qualified bond purchase plans and retirement bonds with respect to bonds issued after December 31, 1983. Repeals rules relating to gains from the disposition of property used in farming where farm losses offset nonfarm income. Title V: Tax Treatment of Fringe Benefits - Permanent Tax Treatment of Fringe Benefits Act of 1983 - Excludes from gross income any fringe benefit which qualifies as a: (1) no-additional-cost service; (2) qualified employee discount; (3) working condition fringe; or (4) de minimis fringe. Provides definitions and sets forth special rules for such tax exclusion. Limits the income tax deduction for operating on-premises employee recreational facilities. Allows an employer to elect to include the cost of such recreational facilities in employee income in lieu of the disallowance of such income tax deduction. Excludes from gross income reductions in tuition provided by an employer to employees. Title VI: Technical Corrections - Technical Corrections Act of 1983 - Subtitle A: Amendments Related to the Tax Equity and Fiscal Responsibility Act of 1982 - Makes technical corrections to provisions relating to individual taxpayers. Revises the definition of regular tax. Limits the special election for intangible drilling and development costs to wells located in the United States. Revises the newspaper and periodical circulation expense tax preference provisions by providing a three-year amortization period (rather than the ten-year period) for individuals to amortize circulation expenses. Makes technical corrections to provisions primarily relating to businesses. Limits the investment tax credit allowed for mineral exploration and development costs to deposits located in the United States. Revises rules relating to corporate preference items relating to capital gains and cost depletion. Revises the definition of interest on debt to carry tax-exempt obligations acquired after December 31, 1982. Requires the adjustment in the bases of an interest in a partnership or an S corporation to take into account the amount of any investment tax credit taken. Includes real property held by a cooperative housing corporation and used for dwelling purposes as property not eligible for the real property construction period income tax deduction. Sets forth rules for pass thru entities in the case of corporate distributions. Redefines "purchase" for purposes of certain stock purchases which are treated as asset acquisitions. Provides that rules relating to the recognition of gain or loss on sales or exchanges in connection with certain liquidations shall apply where a target corporation has adopted a plan for complete liquidation. Authorizes the Secretary of the Treasury to disallow deductions, credits, or other allowances in the case of certain liquidations after qualified stock purchases if the principal purpose of such liquidation is the evasion or avoidance of income tax. Sets forth rules for determining the basis of assets of a target corporation involved in a corporate acquisition. Sets forth rules for determining the amount constituting dividends in the case of redemptions through the use of related corporations. Provides that any assumption of a liability shall not be treated as a distribution of property in the case of distributions incident to the formation of bank holding companies. Makes technical corrections to certain pension provisions. Revises rules relating to actuarial adjustments for retirment income benefits. Revises rules relating to the treatment of loans to participants from qualified pension plans. Increases the amount of the deduction for simplified employee pensions. Revises rules relating to the treatment of self-employed individuals for exclusion of employee's death benefits. Revises the treatment of simplified employee pensions. Revises the definitions of "key employee" and "top heavy plan" for purposes of required distributions before death. Permits distributions to be made to a beneficiary of a participant if the beneficiary is a dependent who is under age 22 or is permanently and totally disabled. Delays the effective date for special rules related to government plans. Delays the effective date for provisions related to inherited individual retirement plans. Allows the award of court costs and attorney's fees for cases in the United States Claims Court. Sets forth penalties for failure to give notice to recipients of certain pension distributions. Subtitle B: Amendments Related to Subchapter S Revision Act of 1982, Etc. - Provides for the nonrecognition of gain or loss on the complete liquidation of a subchapter S corporation or on the distribution of certain stock in a reorganization. Allows an election to not have new passive income rules apply during 1982. Treats a subchapter S corporation as a partnership for purposes of constructive ownership of stock. Sets forth rules for elections for certain short taxable years. Revises rules relating to the ownership of stock in certain inactive corporations. Revises the definition of a qualified subchapter S trust. Subtitle C: Amendments Relating to Highway Revenue Act of 1982 - Provides that the value of used components shall not be taken into account in determining price for purposes of the retail sales tax on heavy trucks and trailers. Provides that the excise tax on gasoline shall apply to gasohol. Provides for floor stocks refunds for tires taxed at lower rate after January 1, 1984. Sets forth rules relating to the overpayments of tax on trucks and tires. Exempts from the retail tax on heavy trucks: (1) camper coaches bodies for self-propelled mobile homes; (2) feed, seed, and fertilizer equipment; (3) ambulances and hearses; (4) concrete mixers; (5) house trailers; (6) trash containers; and (7) rail trailers and rail vans. Exempts from the excise tax on tires any tires with internal wire fastening and tires used on intercity, local, and school buses. Subtitle D: Amendments to Other Laws - Part I: Changes in OASDI, Public Assistance, and Related Provisions of the Social Security Act - Makes certain technical amendments to title II of the Social Security Act (OASDI). Provides that any cost-of-living increase shall be rounded down to the next lower multiple of 10 cents. Part II: Changes in Medicare-Related Provisions of the Social Security Act - Makes certain technical corrections to the medicare provisions of the Social Security Amendments of 1983. Revises rules for the application and implementation of the medicare prospective payment system. Revises rules concerning enrollment and premium penalties with respect to the working aged. Title VII: Tax-Exempt Bond Provisions - Tax Exempt Bond Limitation Act of 1983 - Extends the tax exemption for interest on qualified mortgage bonds to bonds issued prior to January 1, 1989. (Present law limits such exclusion to bonds issued prior to January 1, 1983.) Sets forth reporting requirements for issuers of such bonds. Limits the tax exemption for interest on qualified veterans' mortgage bonds to bonds issued prior to January 1, 1989. Reduces the State ceiling for qualified mortgage bonds by the aggregate amount of qualified veterans' mortgage bonds issued in the State during the preceding taxable year. Provides that limited equity housing cooperatives are eligible, at the election of the cooperative, for tax-exempt financing as multifamily residential rental housing. Allows State and local governments to elect, for any calendar year beginning after 1983, to exchange all or part of their qualified mortgage bond authority for authority to issue mortgage credit certificates (MCCs) to individuals. Allows individuals who hold such MCCs a nonrefundable Federal income tax credits for not more than 50 percent (but not less than 10 percent) of interest on indebtedness incurred to finance the acquisition (or qualified rehabilitation or improvement) of qualified principal residences. Sets forth definitions, special rules, and requirements for the administration of a MCC program. Subtitle B: Private Activity Bonds - Imposes a ceiling on the maximum amount of industrial development bonds (IDBs) and student loan bonds that each State may issue during any calendar year. Sets the amount of such ceiling at $150 for every individual who is a resident of the State. Sets forth rules for the allocation of such limitation among the various governmental units of the State. Denies the tax exemption for interest on certain obligations if the obligation is Federally guaranteed. Sets forth definitions, special rules, and certain exceptions to such denial. Restricts to $40,000,000 the amount of small issue IDBs that can be issued for a particular beneficiary of IDBs. Provides that IDBs cannot be used for the purchase or acquisition of land or existing facilities. Exempts from such prohibition: (1) the substantial rehabilitation of existing facilities; and (2) the acquisition of farm land by a first time farmer. Denies the tax exemption on interest of a IDB if any portion of the proceeds of the IDB are to be used to provide any airplane, skybox, or other private luxury box, any facility primarily used for gambling, or any store the principal business of which is the sale of alcoholic beverages for consumption off premises. Extends certain rules relating to tax-exempt obligations to bonds which are described in Federal laws other than the Internal Revenue Code. Requires property financed with tax-exempt IDBs to be depreciated using the straight-line method, except for projects for residential rental property. Requires the aggregation of IDB issues for a single project. Extends mortgage subsidy bond arbitrage rules to industrial development bonds and student loan bonds. Increases from $10,000,000 to $15,000,000 the amount of capital expenditures not taken into account where there is an urban development action grant. Specifies that the public approval requirement shall be met in the case of IDBs issued to finance a public airport where the governmental unit which is the owner or operator of the airport. Subtitle C: Obligations of Certain Educational Organizations - Grants tax-exempt status to the obligations issued by a specified university. Title VIII - Miscellaneous Revenue Matters - Allows capital gain treatment for a specified portion of the gain on the sale of condominium units converted from existing structures. Provides that the payment of gift tax by a donee with respect to gifts made before March 4, 1981, would not result in income to the donor whose gift tax liability was discharged. Allows a casualty loss deduction where the taxpayer is ordered to demolish or relocate a residence in an area declared to be a disaster area. Revises the definition of a foreign investment company to include any foreign corporation that is engaged primarily in the business of investing, reinvesting, or trading in securities, commodities, or any interest in commodities or securities, at a time when 50 percent or more of the total combined voting power or value of stock is held directly or indirectly by U.S. persons. Extends the accumulated earnings tax to U.S.-owned foreign corporations. Revises the definition of offsetting position stock to mean any stock of a corporation formed or availed of to take positions in personal property which offset positions taken by shareholders. Applies cash or deferred arrangement rules to pre-ERISA money purchase plans. Title IX - Social Security Disability Benefits Reform - Social Security Disability Benefits Reform Act of 1983 - Subtitle A: Standards of Disability - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to provide that an individual who is receiving disability benefits or child, widow's or widower's insurance benefits based on disability may be determined not to be entitled to such benefits only if there is substantial evidence: (1) there has been medical improvement in the individual's impairment so that the individual can engage in substantial gainful activity; (2) the individual can engage in substantial activity as a result of advances in medical or vocational therapy or technology; or (3) on the basis of new or improved diagnostic-techniques, the individual's impairment is not considered as disabling as it was at the time of the most recent prior disability determination and the individual can engage in substantial gainful activity. Requires the Secretary of Health and Human Services to conduct a study, in conjunction with the National Academy of Sciences, with respect to the use of subjective evidence of pain in making disability determinations and to submit the study results to specified congressional committees. Requires the Secretary to consider the combined effect of all of an individual's impairments in determining whether such individual is unable to engage in substantial gainful activity. Subtitle B: Disability Determination Process - Requires the Secretary to revise the criteria under the category "Mental Disorders" in the "Listing of Impairments" in effect under part 404 of title 20 of the Code of Federal Regulations which are used to make individualized determinations of disability for purposes of determining eligibility for disability benefits under title II of the Social Security Act. Prohibits the Social Security Administration from carrying out continuing eligibility reviews with respect to individuals previously determined to be under a disability due to mental impairment until such revisions have been established by final regulation. Makes such prohibition inapplicable in any case involving fraud or where an individual is engaged in substantial gainful activity. Sets forth requirements for the redetermination of disability determinations made after the enactment of this Act and before the date on which the Secretary's revisions are established by final resolution. Provides that an initial disability determination by the Secretary or by a State agency which is unfavorable to a disability benefit applicant shall remain pending until after notice and opportunity for review. Requires that such a determination contain a statement of the case which indicates the basis of the disability determination, the right to a review, and the right to submit additional medical evidence before such review. Entitles the applicant or the applicant's spouse, divorced spouse, surviving divorced spouse, surviving spouse, surviving divorced mother, child, or parent to a review of a pending disability determination upon request and upon a showing that his or her rights may be prejudiced by such determination. Sets forth procedural requirements with respect to such a review. Requires the Secretary or the State agency to affirm or modify a pending disability determination on the basis of such a review. Provides that an initial decision by the Secretary as to an individual's eligibility for disability benefits which is based upon an initial disability determination and which is unfavorable to such individual shall contain a statement of the case which indicates the basis of such decision, the individual's right to a hearing, and the individual's right to submit additional evidence before or at such hearing. Entitles an individual who is dissatisfied with an initial decision by the Secretary to judicial review. Requires the Secretary to conduct demonstration projects in at least five States implementing the amendments made by this Act. Requires the Secretary to report to specified congressional committees on such projects. Removes certain time restrictions on the continued payment of disability benefits during the appeal process. Requires the Secretary to study and report to specified congressional committees on: (1) the effect of the continued payment of benefits during the appeal process upon the expenditures of the Federal Disability Insurance Trust Fund, the Federal Old-Age and Survivors Trust Fund, the Federal Hospital Insurance Trust Fund, and the Federal Supplementary Medical Insurance Trust Fund; and (2) the rate of appeals to administrative law judges of unfavorable disability benefit entitlement determinations. Provides that a disability determination in the case of an individual with a mental impairment shall be made only after a qualified psychiatrist or psychologist employed by the State agency or the Secretary has made the proper medical evaluation. Requires the Secretary to prescribe standards with respect to consultative examinations which must be obtained for disability determinations. Subtitle C: Miscellaneous Provisions - Provides for the application of Federal rulemaking and administrative procedure requirements to disability determinations under title II of the Social Security Act. Amends title VII (Administration) of such Act to specify court orders by a U.S. court of appeals with which the Secretary and the Department of Health and Human Services must comply, unless there is a review by the U.S. Supreme Court. Expands the types of cases with respect to which States may be reimbursed by the Secretary for the costs of furnishing vocational rehabilitation services. Establishes in the Department of Health and Human Services an Advisory Council on the Medical Aspects of Disability, which shall advise and make recommendations to the Secretary on disability standards, policies, and procedures. Terminates the Council on December 31, 1985. Amends title VII of the Social Security Act to require that each report by the Secretary to Congress on the administration of the Social Security Act contain a description of the current status of the disability insurance program under title II of such Act. Requires the Secretary to establish enough attorney adviser positions in the Department of Health and Human Services to insure adequate opportunity for career advancement for attorneys in the Social Security Administration. Requires that such attorneys be given qualifying experience for appointment to administrative law judge positions. Requires the Secretary to report to specified congressional committees with respect to complying with these requirements. Title X: Medicare Budget Reconciliation Amendments - Medicare Budget Reconciliation Amendments of 1983 - Title I: Medicare Reconciliation Amendments - Part A: Payment and Coverage-Related Changes - Requires the establishment of a fee schedule for all laboratory services except those for hospital inpatients. Bases payment on such fee schedule unless the actual charge is lower. Allows such schedule to be initially established on a carrier or regional basis. Requires the Secretary to develop and implement a national fee schedule within three years after enactment of this Act. Makes permanent existing temporary provisions which fix the proportion of the part B medicare costs financed by enrollees at 25 percent of program costs. Provides medicare coverage of hepatitis B vaccine for medicare beneficiaries when the vaccine is administered in a hospital or renal dialysis facility. Requires the Secretary to issue, before February 1, 1984, revisions to the current guidelines on the frequency of transtelephonic monitoring of implanted pacemakers which are reasonable and necessary. Limits payments under medicare for such procedure if the Secretary has failed to revise such guidelines by the specified date. Requires the Secretary, by regulation, to deny coverage under medicare for debridement of mycotic toenails if performed more frequently than once every 60 days, unless the medical necessity for more frequent treatment is documented by a physician. Allows payments to hospitals under part A of medicare for the operation of mobile intensive care units if certain conditions are met. Part B: Miscellaneous Administrative Changes - Provides for the appointment by the President (rather than the Secretary of Health and Human Services) of the Administrator of the Health Care Financing Administration. Sets forth the pay level for the Administrator. Permits limited provider representation on peer review organizations (PRO's). Permits a physician who has a financial interest in an agency which is a sole community home health agency to carry out the certification and plan-of-care functions for patients who will receive services from the agency. Repeals certain special tuberculosis treatment requirements. Allows part B payments to be made to a health benefits plan, if the beneficiary agrees, and if the physician or supplier accepts the plan's payment as payment in full. Includes podiatrists in the definition of "physician" for outpatient physical therapy services. Includes podiatrists and dentists in the definition of "physician" for outpatient ambulatory surgery. Allows physical therapists to establish medicare qualified plans for physical therapy. Increases from $10,000 to $50,000 the minimum amount of any agreement between a medicare provider and a subcontractor before the Secretary or Comptroller General must have access to the subcontractor's records. Establishes the statutory right of medicare to recover directly from a liable third party, if the beneficiary himself does not do so, and to pay a beneficiary, or on the beneficiary's behalf, pending recovery where such third party is not expected to pay promptly. Extends the Secretary's authority to rely on accrediting organizations in determining whether rural health clinics, laboratories, clinics, rehabilitation agencies, including outpatient rehabilitation facilities, and public health agencies meet medicare requirements. Sets forth rules for the confidentiality of accreditation surveys. Limits to 30 days coverage for services furnished by a home health agency whose agreement has been terminated. Extends the Secretary's authority to exclude from medicare participation (and to direct State agencies to exclude from medicaid participation) any entity in which ownership or controlling interest is held by a person convicted of program related criminal offenses, or in which an officer, director, agent, or managing employee was convicted of such criminal offense. Eliminates the Health Insurance Benefits Advisory Council. Requires the Secretary to designate one 30-day period in which all health maintenance organizations (HMO's) in an area participating in medicare must have an open enrollment period. Specifies a deadline of July 1, 1985, for a report to Congress on including payment for physicians' services to hospital inpatients in DRG payment amounts. Provides intermediate sanctions for noncompliance with requirements for end-stage renal disease facilities. Removes the costs of nurse anesthetists from DRG-based payments. Sets forth rules for the determination of hospital area wage indexes. Revises the definition of bona fide emergency services for purposes of the limitations on payment for hospital outpatient services. Delays from October 1, 1983, to April 1, 1984, the effective date for single-rate for skilled nursing facilities. Title XI: Trade Adjustment Assistance - Amends the Trade Act of 1974 to begin the period for the 26-week additional trade readjustment allowances with the first week the worker is in training if that training has not been approved until after the last week of entitlement to basic benefits. Increases the maximum job search allowance from $600 to $800. Increases the maximum relocation allowance from $600 to $800. Extends eligibility for industry-wide technical assistance to industries in which a substantial number of workers have been certified for trade adjustment assistance. Increases from $2,000,000 to $10,000,000 the amount of assistance that can be provided annually to a single industry.
United States · United States Congress · 6 October 1983
Designates the week beginning November 6, 1983, as Florence Crittenton Mission Week.
United States · United States Congress · 5 October 1983
Amends the Tariff Schedules of the United States to provide for the suspension of the duty on 2(4-aminophenyl)-6- methylbenzothiazole-7-sulfonic acid through June 30, 1986.
United States · United States Congress · 5 October 1983
Amends the Tariff Schedules of the United States to suspend, through June 30, 1986, the duty on B-Naphthol.
United States · United States Congress · 5 October 1983
Amends the Tariff Schedules of the United States to suspend the duty on 6-amino-1-naphthol-3-sulfonic acid through June 30, 1986.
United States · United States Congress · 3 October 1983
Life Insurance Tax Act of 1983 - Title I: Taxation of Life Insurance Companies - Subtitle A: Amendment to Subchapter L - Amends the Internal Revenue Code to set the rate of tax on a life insurance company at the corporate rate on its life insurance company taxable income (LICTI). Sets forth an alternative tax in the case of capital gains. Defines life insurance company taxable income as life insurance gross income reduced by life insurance deductions. Defines life insurance gross income as the sum of: (1) premiums; (2) decreases in certain reserves; and (3) other amounts generally includible by a taxpayer in gross income. Allows three types of deductions: (1) general life insurance deductions; (2) the special life insurance deduction; and (3) the small life insurance company deduction. Sets forth definitions and special rules for each type of deduction. Sets forth rules for the calculation of net increases and decreases in reserves. Requires life insurance companies to use either the accrual method of accounting or a method permitted under regulations which combines an accrual method with another recognized method. Sets forth rules for the amortization of premiums and accrual of discount. Sets forth rules for the computation of a company's share and the policyholder's share of investment income. Sets forth rules for the tax treatment of foreign life insurance companies. Requires an adjustment to LICTI where a required surplus held in the United States is less than a specified amount. Sets forth rules for the tax treatment of contiguous country branches of domestic life insurance companies. Provides that life insurance company taxable income which has an existing policyholder's surplus account shall be increased by any direct or indirect distribution to shareholders from such account. Defines "life insurance company" as an insurance company which is engaged in the business of issuing life insurance and annuity contracts or noncancellable contracts of health and life insurance if its life insurance reserves plus unearned premiums and unpaid losses comprise more than 50 percent of its total reserves. Sets forth rules for the tax treatment of variable contracts. Sets forth rules relating to capital gains and losses of a life insurance company. Subtitle B: Effective Date; Transitional Rules - Sets forth the effective date for the provisions of this Act. Provides transitional rules. Title II: Taxation of Life Insurance Products - Redefines "life insurance contract" for purposes of the Internal Revenue Code. Defines such a contract as any contract, which is a life insurance contract under applicable State or foreign law, but only if the contract meets either of two alternatives: (1) a cash value accumulation test; or (2) a test consisting of a guideline premium requirement and a cash value corridor requirement. Specifies requirements of each such test. Sets forth rules for contracts not meeting the life insurance definition. Sets forth transitional rules. Treats as distributed to a contract holder any amount of an annuity contract held by an individual who dies before the annuity starting date. Exempts any such amounts from the five-percent penalty tax on a premature distribution from an annuity. Limits the amount of the interest deduction allowed in the case of life insurance loans. Sets forth rules for the calculation of such limit. Extends to former employees and key employees the limitations on group-term life insurance purchased for employees. Title III: Studies - Requires the Secretary of the Treasury to report annually to specified committees of the Congress on the revenues received by this Act and to compare the amount of such revenue and the amount anticipated by reason of changes made by the Tax Equity and Fiscal Responsibility Act of 1982 and this Act. Requires the Secretary to make annual reports in 1986, 1987, 1988, and 1989 concerning the impact of this Act on specified segments and products of the life insurance industry.
United States · United States Congress · 28 September 1983
Amends the Tariff Act of 1930 to require a natural resource to have been considered to be a good provided at preferential rates (subsidized) if provided or sold for use in the manufacture or export of any kind of merchandise by a government-controlled entity at a price that, by reason of government regulation: (1) is the price at which the product is available in the country of manufacture or export; (2) is not available to U.S. producers for purchase for export to the United States; and (3) constitutes a significant portion of the total cost of such merchandise. Defines the level of subsidy and determination of fair market value under the Act.
United States · United States Congress · 28 September 1983
Expresses the sense of the Congress that the Soviet Union should allow Vladimir Feltsman to travel with his family to perform in the United States.
United States · United States Congress · 22 September 1983
National Dividend Act of 1983 - Establishes a program for the distribution of corporate income tax, capital gains tax, and insurance company income tax revenues to the registered voters of each State in the form of dividend payments. Directs the Secretary of the Treasury to pay to the chief financial officer of each State an amount equal to the National Dividend Payment, as computed under this Act, multiplied by the number of registered voters in such State. Establishes the National Dividend Payment Trust Fund. Directs the payment of specified amounts to the Trust Fund between FY 1984 and 1987. Establishes a National Dividend Review Board to review the manner in which payments are made from the Trust Fund and to make investments of trust funds which are not required to meet current expenses. Amends the Internal Revenue Code to exclude from gross income all dividend income, including dividends received under this Act, received by a taxpayer from a domestic corporation. Increases the income tax deduction to corporations for dividends received on the preferred stock of a public utility. Prohibits an increase of corporate income tax rates above 50 percent. Limits increases in Federal expenditures during the five year period beginning after the date of the enactment of this Act to an amount which is attributable to inflation.
United States · United States Congress · 20 September 1983
Regulatory Oversight and Control Act of 1983 - Title I: Agency Rulemaking Improvements - Requires each executive agency and each independent regulatory agency to include in the notice of a proposed rule an explanation of the agency's determination as to whether the rule is a major rule. Directs each agency, before or upon publishing notice of a proposed rulemaking proceeding for a major rule, to issue statements concerning: (1) the need for the rule; (2) the reasonable alternative approaches; (3) regional differences; (4) the benefits, costs, and effectiveness of the proposed rule and alternatives; (5) the advantages and disadvantages of adopting performance standards rather than design standards; (6) the technical information the agency will rely on in making the rule; and (7) the statutory authority of the agency to regulate any areas previously regulated only by State law. Requires that each agency issue additional statements upon providing notice of the promulgation of a major rule, including a statement of its determination that the benefits of the rule will justify the costs of the rules and that the rule will achieve rulemaking objectives in a more cost effective manner than the alternatives. Directs each agency to: (1) include in the notice of each proposed and final major rule, instructions on how the public may obtain copies of agency statements on such rule; (2) send a copy of all statements required at the notice and publication of a major rule to the President; and (3) include such statements and any technical information considered in the rulemaking file. Requires agencies to provide for oral presentations at informal public hearings as part of the rulemaking proceedings for major rules. Directs agencies to allow cross-examination of persons presenting information if necessary to resolve significant issues of fact. Directs agencies to regulate such public hearings so as to ensure orderly and expeditious proceedings. Allows an agency to delay completing the rulemaking requirements of this Act if it publishes a finding that complying with such requirements before making the rule would be impracticable, unnecessary, or contrary to the public interest. Requires an agency to complete such requirements as soon as practicable after promulgating the rule unless the rule will expire within two years. Sets forth provisions governing the judicial review of agency compliance with rulemaking and rule review requirements of this Act and the President's compliance with oversight requirements. Directs the President to: (1) establish procedures for agency implementation of the requirements of this title; (2) afford the public an opportunity to comment on such procedures before adoption; and (3) monitor, review, and comment on agency compliance with such requirements. Permits the Comptroller General to review agency compliance with this Act. Requires each agency to publish in the Federal Register, semiannually, a regulatory agenda containing a list of all rules the agency expects to propose, promulgate, repeal, modify, or review in the next year and specified information concerning such rules. Requires publication of the agendas of all agencies in a single issue of the Federal Register. Directs each agency to publish for public comment a proposed schedule for the review of its existing major rules and other rules that may be added by the agency or the President. Declares that each such rule shall cease to be effective not more than ten years after the date the final schedule is published. Directs each agency to publish its responses to public comments upon publishing the final schedule. Requires an agency to include with the publication of a major rule the date, within ten years, on which the rule will expire and the date by which the rule must be reviewed. Directs each agency to: (1) publish a notice of the initiation of the review of a rule; (2) describe the costs, benefits, problems, and alternatives to the rule; (3) provide a period for public comment; and either (4) conduct a rulemaking proceeding to reissue or amend the rule; or (5) publish an explanation of its decision to allow the rule to expire. Allows agencies to alter review schedules if the President agrees. Amends the Administrative Procedure Act to eliminate the exemption of rules concerning loans, grants, and benefits from notice and comment rulemaking requirements. Requires that the notice of a proposed rulemaking include: (1) a statement of the objectives of the rule; (2) a statement that the agency seeks proposals from the public of alternative methods; and (3) a statement of where the file of the rulemaking proceeding may be inspected or how file copies may be obtained. Requires an agency to: (1) provide a period of at least 60 days after publishing a notice of proposed rulemaking for the public to submit comments on a proposed rule; and (2) include the agency's response to such comments in the statement published with the adopted rule. Prohibits an agency from relying on any material of central relevance in a rulemaking if the material is not included in the rulemaking file or the public has not had an opportunity to comment on the material. Directs each agency to maintain a public file on each rulemaking proceeding. Allows an agency to exclude from such file any material relied upon which is exempt from public disclosure under the Freedom of Information Act, if a statement of the basis for such exclusion is included. Requires a court reviewing an agency action: (1) not to accord any presumption in favor of or against agency action; (2) in determining questions of law other than statutory jurisdiction, to give the agency's interpretation such weight as it warrants considering the agency's authority under law; (3) in making determinations concerning statutory jurisdiction, to determine whether the action is within the agency's jurisdiction on the basis of the statutory language or other indications of legislative intent; and (4) in determining whether the adoption of a rule is in accordance with law, to consider whether there is substantial support in the rulemaking file for the agency's factual determinations. Declares that when proceedings for review of the same agency action are instituted in two or more courts of appeals within ten days, the Administrative Office of the United States Courts shall select, by a system of random selection, the court in which the record shall be filed. Authorizes the courts to postpone the effective date of the agency action as necessary to permit designation of the court of record. Prohibits agencies from paying expenses of persons participating or intervening in agency proceedings except as specifically authorized by statute. Title II: Congressional Review of Agency Proceedings - Requires each agency to transmit a copy of each rule it promulgates to the House of Representatives and the Senate. Declares that such rule shall be considered only as a recommendation of the agency to Congress. Prohibits a major rule from taking effect unless a joint resolution approving the rule is enacted within 90 days. Prohibits a rule other than a major rule from taking effect if a joint resolution disapproving the rule is enacted within 90 days. Prohibits an agency from promulgating a new rule that is substantially the same as a major rule that was not approved or any other rule that was disapproved. Directs the Comptroller General, at the request of a committee of either House which has primary legislative jurisdiction over a rule or on his or her own initiative, to inform such committee as to whether the rule is consistent with the statutory authority under which it was promulgated. Exempts an emergency rule from such congressional review requirements if the agency submits to the appropriate congressional committees a written notice of: (1) its determination that the rule is an emergency rule; (2) the time period (limited to 210 days) during which the rule will be effective; and (3) its intention to issue a final rule, if necessary, when such emergency rule expires. Sets forth House and Senate procedure for the consideration of such resolutions of approval or disapproval. Declares that: (1) congressional inaction on or rejection of a resolution disapproving a rule shall not be deemed an expression of approval of that rule; and (2) enactment of a resolution approving a major rule shall not be construed to create any presumption of validity with respect to such rule and shall not affect the judicial review of such rule. Title III: Regulatory Oversight and Control Amendments to House Rules - Amends the rules of the House of Representatives to establish a Regulatory Review Calendar to which all resolutions for the approval or disapproval of agency rules shall be referred. Provides for the consideration of the resolutions on such Calendar on the first and third Monday and the second and fourth Tuesday of each month. Declares that it shall be in order during the reading of a general appropriation bill to consider any germane amendment proposing a limitation restricting the implementation of an agency rule, other than a major rule, for which a resolution of disapproval has not been considered by the House, or has been passed by the House but not enacted, within the time required under this Act. Requires each standing committee of the House to consider and adopt its oversight plans in a meeting which is open to the public by March 1 of the first session of a Congress. Directs each such committee to: (1) consult with other congressional committees with jurisdiction over the same areas to assure that such areas are reviewed in the same Congress and that there is maximum coordination and cooperation between such committees in conducting such review; (2) give priority to the review of programs under permanent budget or statutory authority; and (3) attempt to ensure that all laws, programs, activities, and agencies within its jurisdiction are reviewed at least once every ten years. Requires each committee to submit its final plans to the Committee on Government Operations which shall report all such plans to Congress with recommendations to assure the effective coordination of such plans. Authorizes the Speaker of the House, with the approval of the House, to appoint special ad hoc committees to review specific matter within the jurisdiction of two or more standing committees. Requires each committee to include in its biennial report to the House separate sections summarizing the legislative and oversight activities of that committee. Declares that it shall not be in order in the House to consider a primary expense resolution for any committee that has not submitted its oversight plans to the Committee on Government Operations.
United States · United States Congress · 20 September 1983
Single-Employer Pension Plan Amendments Act of 1983 - Title I: Amendments to the Employee Retirement Income Security Act of 1974 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to add the following new terms and definitions: (1) contributing sponsor; (2) control groups; (3) single-employer plan; (4) composite single-employer plan; (5) amount of unfunded guaranteed benefits; and (6) amount of unfunded nonforfeitable benefits. Increases from $2.60 to $6.00 the annual premium rate payable to the Pension Benefit Guaranty Corporation by single-employer plans for plan years beginning after December 31, 1982. Authorizes the Corporation to establish annual premiums in accordance with revised rate bases. Amends the Act to require congressional approval of revised premium schedules by a joint resolution (currently a concurrent resolution is required.) Directs the Congressional Research Service of the Library of Congress to study the premiums established under the single-employer pension plan termination insurance program set forth in Title IV of ERISA. Requires submission of a report and recommendations to the Congress within two years. Authorizes appropriations. Prescribes procedural guidelines for the termination of single-employer plans by plan administrators. Requires a plan administrator to warn plans maintained under collective bargaining agreements that a notice of intent to terminate within a specified time will be filed with the Corporation. Grants the employee organization representing plan participants the right to object to such termination. Prohibits the plan administrator from filing a notice of intent to terminate if such employee organization files a written objection to the proposed termination within a specified period. Voids any notice of intent to terminate which violates these prescriptions. Prescribes procedures under which single-employer plans may terminate under a standard termination. Imposes upon standard terminations the same prior notice requirement that is placed upon plans maintained under collective bargaining agreements. Requires the plan administrator to include with the notice-of-intent-to-terminate a statement of the current values of: (1) plan assets; (2) nonforfeitable benefits; (3) accrued benefits; and (4) the actuarial assumptions and techniques used in determining the values of such assets and benefits. Sets benefit accrual guidelines for services performed after the termination date. Requires contributing sponsors (or members of their controlled groups) to contribute additional amounts necessary to pay all the benefits due for the appropriate plan year if a plan has insufficient assets on the standard termination date to pay such benefits. Allows the closing out of a single-employer plan in a standard termination if the plan has enough assets to pay all the benefits to which participants would have been entitled had they separated from service on a certain distribution date. Requires the plan administrator to send notice of the final distribution date to the Corporation, each plan participant, and each employee organization representing plan participants. Requires such notification to include certification by an enrolled actuary of the plan asset amounts, and of the present value of nonforfeitable plan benefits. Requires the final distribution of plan assets to fully satisfy the payment of all outstanding benefits. Limits the cessation of benefit accruals to standard termination cases only. Considers failure to satisfy the requirements of the minimum funding standards to be a failure on the part of each contributing sponsor (and each member of such sponsor's controlled group) to meet an outstanding obligation. Prescribes procedures for the termination of single-employer plans under a "distress termination." Requires notification of the intent to terminate under distress. Conditions the validity of such termination upon: (1) an indication in the benefit plan that all contributing sponsors (and each member of such sponsors' controlled groups) have assumed termination trust obligations; and (2) receipt of notice by the plan administrator that the Corporation has made specified determinations. Requires all plans maintained by contributing sponsors or by substantial members of such sponsors' controlled groups to have been granted funding waivers by the Internal Revenue Service for three of the five plan years preceding the termination, including the most recently completed plan year. Requires the contributing sponsors and each substantial member of their controlled groups to have filed a liquidation petition (under either State or Federal law) which has not been dismissed or converted under the Federal bankruptcy code. Requires the contributing sponsor to present substantial evidence to the Corporation that unless a distress termination is granted, such sponsor and each substantial member of the sponsor's controlled groups will be unable to pay outstanding debts and continue in business. Requires the plans maintained by the contributing sponsor and each substantial member of the sponsor's controlled group to show that the ratios of required pension contributions to gross income and to total annualized wages have doubled within a certain period. Defines a "substantial member" of a controlled group as a person whose assets comprise five percent or more of such group's total assets. Subjects the effectiveness of distress terminations to the condition that the Corporation be satisfied it will receive from the appropriate liable employers the outstanding amounts in an acceptable form. Requires the Corporation to: (1) determine by a specified time whether the plan's assets are sufficient to discharge all basic benefit obligations when they fall due; and (2) to notify the plan administrator of its findings. Precludes any service performed after the distress termination date from being taken into account for any benefit plan purposes. Voids any distress termination based solely upon the filing of a liquidation petition if the case was either dismissed or converted to a case under the reorganization provisions of Federal bankruptcy law. Requires the Corporation to institute court proceedings to terminate a single-employer plan if it finds that the plan is either unable to pay benefits when due, or has been abandoned. Establishes a termination trust for single- employer plans terminated under a distress termination. Requires contributing sponsors of such plans (and members of their controlled group) to fund such trusts with annual contributions. Prescribes procedure for the payment from the trust to eligible benefit plan participants. Includes termination trusts within the ERISA definition of "employee welfare benefit plan." Authorizes a plan administrator to restore terminated single-employer plans to pretermination status, under procedures prescribed by the Corporation. Imposes primary liability upon persons who are contributing sponsors (or members of such sponsor's controlled group) upon the termination date of a plan terminated by either the plan administrator or by the Corporation. Imposes joint and several liability upon persons who were under common control upon such termination date. Establishes liability to the Corporation for the amount of: (1) unfunded guaranteed benefits under the plan as of the termination date; (2) total unpaid contributions due as of the termination date (including contributions for which waivers were granted); and (3) unpaid contributions which would have been due but for the filing of a bankruptcy petition under Federal or State bankruptcy laws. Sets formulae for the computation and payment of such liability. Makes contributing sponsors and members of their controlled group liable for annual contributions to a plan's termination trust. Imposes contingent liability upon a formerly obligated contributing sponsor (or controlled group member) if a single-employer plan to which obligations were transferred is itself terminated. Imposes joint and several liability upon formerly obligated persons for five years. Extends the period of contingent liability to ten years upon bankruptcy, liquidation, receivership, or an assignment for the benefit of creditors. Imposes contingent liability upon: (1) formerly obligated sponsors, if one single-employer plan is transferred to another; (2) each member of a formerly contributing sponsor's controlled group, if such sponsor has stopped contributing; (3) the departing member of a controlled group, if any other member in such controlled group is a contributing sponsor; and (4) each remaining controlled group member for the benefit obligations of a departing contributing sponsor. Specifies exemptions to contingent liability. Authorizes the Corporation to prescribe regulations imposing similar contingent liability on composite single-employer plans. Provides guidelines for the amount and payment of contingent liability. Authorizes the amortization of contingent liability payments for a maximum of fifteen years. States that persons who are secondarily liable are also liable for the annual termination trust contributions. Provides for recourse of contingently liable persons against other liable persons. Sets guidelines under which: (1) contingent liability may be reduced; and (2) exemptions from contingent liability may be granted. Exempts from contingent liability persons who remain primarily liable. Authorizes the Corporation to waive or grant variances for liability upon a determination that its interests are adequately protected. Directs the Corporation to consolidate all civil actions involving any one single-employer plan termination in a single Federal court. Creates a lien in favor of an affected single-employer plan if the Internal Revenue Service grants a waiver of the plan's minimum funding standards. Provides guidelines for the satisfaction of such lien. Authorizes the Corporation to bring a civil action to: (1) enjoin violations; (2) obtain equitable relief; or (3) enforce termination provisions. Authorizes specified interested parties who are adversely affected by a violation of the plan termination provisions to bring a civil action for: (1) enjoinment; (2) redress; (3) enforcement; or (4) other equitable relief. Makes a single-employer plan amenable to suit as an entity. Grants Federal district courts exclusive jurisdiction over such civil actions, without regard to the amount in controversy, or the citizenship of the parties. Authorizes the court to award attorney's fees to the prevailing party. Treats corporate reorganizations designed to evade or avoid pension plan liability as though the reorganized corporate entity were the same as the entity to which this Act originally applied. Title II: Amendments to the Internal Revenue Code of 1954 - Amends the Internal Revenue Code to conform to title I of this Act. Allows a deduction from gross income for payments of contingent liabilities in connection with terminated plans. Makes termination trusts tax-exempt organizations.
United States · United States Congress · 13 September 1983
Designates the week beginning February 12, 1984, as a time to recognize the contributions of volunteers who become Big Brothers and Big Sisters to single parent youths.
United States · United States Congress · 4 August 1983
Wine Equity Act of 1983 - Requires the President to direct the U.S. Trade Representative (USTR) to negotiate the harmonization of tariff and nontariff barriers on wine with each designated major trading country. Requires negotiations with designated major trading countries which do not export wine to the United States in order to eliminate all tariff and nontariff trade barriers of such countries to the importation of U.S. wine. Requires the President to impose tariff and nontariff trade barriers equal or substantially equivalent to the barriers applied by a designated major trading country if such country does not provide harmonization to U.S. produced-wine with 180 days of the country's designation as a designated major trading country. Provides for removing such U.S. tariff and nontariff barriers. Requires the USTR to report to specified congressional committees at the beginning and end of each negotiation. Requires the USTR to consult with such committees to identify further tariff and nontariff barriers to and potential markets for U.S. wine. Provides for assistance for the USTR from other Federal agencies.
United States · United States Congress · 4 August 1983
Amends the Federal criminal code to provide a mandatory additional prison term of five years for any person who carries or uses, during a commission of a felony, armor-piercing bullets. Requires the court to not suspend any sentence, grant probation or parole, or impose concurrent sentences.
United States · United States Congress · 4 August 1983
Designates July 20, 1984, as National P.O.W.-M.I.A. Recognition Day.
United States · United States Congress · 4 August 1983
Designates the week of December 11-17, 1983, as National Drunk and Drugged Driving Awareness Week.