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United States · Official source
1,647 records where Rep. Morrison, Sid [R-WA-4] is listed as a sponsor, author, or other actor. Search with topics and years
United States · United States Congress · 18 February 1988
Designates the week of November 20 through November 26, 1988, as National Family Caregivers Week.
United States · United States Congress · 18 February 1988
Designates the week beginning October 2, 1988, as Mental Illness Awareness Week.
United States · United States Congress · 17 February 1988
Designates the week beginning May 15, 1988, as National Rural Health Awareness Week.
United States · United States Congress · 17 February 1988
Designates October 6, 1988, as German-American Day.
United States · United States Congress · 17 February 1988
Authorizes and requests the President to designate April 24 through April 30, 1988, as National Organ and Tissue Donor Awareness Week.
United States · United States Congress · 8 February 1988
Amends the Internal Revenue Code with respect to the Boat Safety Account in the Aquatic Resources Trust Fund to: (1) authorize transfers into the account of motorboat fuel taxes received before October 1, 1999 (current law provides authorization until October 1, 1988); (2) increase from $45,000,000 to $60,000,000 the amount permissible in the Account without triggering a prohibition of Highway Trust Fund transfers into the Account for FY 1988 and thereafter; and (3) extend from April 1, 1989, to October 1, 1999, the date before which expenditures may be made from the Account for recreational boating safety programs. Grants the Secretary of the department in which the Coast Guard is operating liquidating contract authority with respect to State recreational boating safety programs in an amount equal to one-half (currently two-thirds) of the amount of motorboat fuel taxes transferred to the Account in FY 1988 and thereafter. Increases from one-third to one-half the portion of such funds available for Coast Guard services in connection with recreational boating safety services. Prohibits fiscal year expenditures for Coast Guard expenses from exceeding those for State boating safety programs generally. Amends Federal law to permit a State to use contributions of funds, materials, lands, and services to carry out certain fish restoration and management projects in lieu of paying its share of the activity.
United States · United States Congress · 8 February 1988
Designates September 16, 1988, as National POW/MIA Recognition Day.
United States · United States Congress · 3 February 1988
Amends the Internal Revenue Code to exempt from the required application of uniform inventory cost capitalization rules any animal produced in a farming business, regardless of the animal's preproductive period.
United States · United States Congress · 3 February 1988
Designates March 4, 1988, as Department of Commerce Day.
United States · United States Congress · 3 February 1988
Designates the month of November 1988 as National Alzheimer's Disease Month.
United States · United States Congress · 2 February 1988
Child Protection and Obscenity Enforcement Act of 1988 - Title I: Child Pornography - Amends the Federal criminal code to make it illegal to use a computer to transport information in interstate or foreign commerce concerning the visual depiction of minors engaging in sexually explicit conduct (child pornography). Establishes criminal penalties for buying, selling, or transferring the custody of a minor: (1) knowing that, as a consequence of the sale or transfer, the minor will be used in child pornography; or (2) with the intent to promote child pornography. States that such sale or transfer must involve: (1) the minor or other actor traveling in interstate or foreign commerce; (2) communications in interstate or foreign commerce; or (3) conduct in a territory or possession of the United States. Requires any person who produces a book, magazine, periodical, film, videotape, or other matter which contains any visual depiction of sexually explicit conduct (which is shipped or intended for shipment in interstate or foreign commerce, or contains material shipped in interstate or foreign commerce) to maintain certain records regarding the performers portrayed in such conduct. Directs the Attorney General to issue regulations regarding the maintenance and availability of such records. Includes the sexual exploitation of children as a predicate offense to the Racketeer Influenced and Corrupt Organizations (RICO) statute. Title II: Obscenity - Makes it a Federal criminal offense to receive or possess, with the intent to distribute, obscene matter which has been transported in interstate or foreign commerce. Makes it a Federal criminal offense to knowingly use a facility or means of commerce to sell or distribute obscene matter in interstate or foreign commerce. Establishes a rebuttable presumption, with respect to Federal criminal offenses involving obscene matter, that obscene matter produced in one State (or outside the United States) which is subsequently located in another State (or in the United States) was transported, shipped, or carried in interstate (or foreign) commerce. Establishes criminal and civil forfeiture procedures with respect to Federal offenses involving obscene material and child pornography. Includes communications by means of cable or subscription television within the prohibition against broadcasting obscene language. Amends the Communications Act of 1934 to modify the penalty provisions of such Act with respect to obscene telephone communications. Amends the Federal criminal code to establish criminal penalties for the possession or sale of obscene matter on Federal property. Adds obscenity offenses to the list of crimes for which the Government may obtain wiretaps.
United States · United States Congress · 28 January 1988
Amends the Internal Revenue Code to declare the excise tax on diesel fuel inapplicable in connection with sales of the fuel for use on a farm for farming purposes. (Although fuel sold for these purposes is tax-exempt under current law, provisions of the Revenue Act of 1987 require purchasers to pay the tax and subsequently apply for a refund based on nontaxable uses of the fuel.)
United States · United States Congress · 28 January 1988
Air Travel Rights for Blind Individuals Act - Amends the Federal Aviation Act of 1958 to preclude an air carrier from establishing aircraft seating restrictions based upon a passenger's visual acuity or use of a white cane or dog guide or other such means of assistance.
United States · United States Congress · 27 January 1988
Amends the Internal Revenue Code with respect to the excise tax on diesel and aviation fuels. Prohibits imposition of the tax on the sale of these fuels to any purchaser (or purchaser for resale to a second purchaser) for use on a farm for farming purposes or for any other use not as a fuel in a diesel-powered highway vehicle or train. (Although fuel sold for these purposes is tax-exempt under current law, provisions of the Revenue Act of 1987 require purchasers to pay the tax and subsequently apply for a refund based on nontaxable uses of the fuel.)
United States · United States Congress · 27 January 1988
Designates the week of May 8 through May 14, 1988, as National Osteoporosis Prevention Week of 1988.
United States · United States Congress · 25 January 1988
Farmer Fuel Tax Relief Act - Amends the Internal Revenue Code to prohibit imposition of the excise tax on the sale of diesel or aviation fuel to any purchaser (or purchaser for resale to a second purchaser) for use on a farm for farming purposes. (Although fuel sold for these purposes is tax-exempt under current law, provisions of the Revenue Act of 1987 require purchasers to pay the tax and subsequently apply for a refund based on nontaxable uses of the fuel.) Permits wholesale distributors of gasoline who have registered with the Secretary of the Treasury and posted the required bond to pay the gasoline tax (in lieu of the person otherwise liable for the tax.) Prohibits imposition of the gasoline tax on the sale or removal of gasoline by any person (or for resale to a second person) for use on a farm for farming purposes. Requires that the reduced gasoline tax rate (3.4 cents instead of 9.1 cents) be applied with respect to gasoline used to produce gasohol after the time of the relevant removal or sale.
United States · United States Congress · 25 January 1988
Amends Federal bankruptcy provisions relating to the adjustment of debts of a municipality to revise rules relating to the treatment of special revenue bonds. Treats as an administrative expense any claim against a debtor municipality if the debtor provides adequate protection of the interest of the holder of a claim secured by a lien on property of the debtor and if the creditor has a claim from a stay of action against such property. Specifies that the filing of a bankruptcy petition does not operate as a stay of application of pledged special revenues to payment of indebtedness secured by such revenues. Provides that the holder of a claim payable solely from special revenues of a debtor municipality under applicable nonbankruptcy law shall not be treated as having recourse against the debtor as an unsecured creditor. Specifies that the transfer of property of the debtor to or for the benefit of any holder of a bond or note, on account of such bond or note, may not be avoided. Provides that special revenues acquired by the debtor after the commencement of the case shall remain subject to any lien resulting from any security agreement entered into by the debtor before the commencement of the case. Specifies that any such lien on special revenues derived from a project or system shall be subject to the necessary operating expenses of such project or system. Specifies that a lease to a municipality shall not be treated as an executory contract or unexpired lease by reason of its being subject to termination in the event the debtor fails to appropriate rent.
United States · United States Congress · 25 January 1988
Designates October 7, 1988, as National Teacher Appreciation Day.
United States · United States Congress · 20 December 1987
Requests and authorizes the President to designate June 6 through June 12, 1988, as National Fishing Week.
United States · United States Congress · 18 December 1987
Expresses the sense of the Congress that Project Impact of the Combined Accident Reduction Effort should be supported by every State and should be recognized as a model project to educate the Nation's youth regarding the impact of drug and alcohol abuse upon driving safety.
United States · United States Congress · 15 December 1987
Amends Federal law authorizing reciprocal fire protection agreements between U.S. agencies and other fire fighting organizations by deleting proximity restrictions on the use and reimbursement of foreign firefighting organizations for fighting wildfires throughout the United States. Requires the agency head to determine that no U.S. firefighting organization is reasonably available to provide such protection before funds are expended for foreign fire protection.
United States · United States Congress · 11 December 1987
Designates the period of June 11 through June 18, 1988, as National Dairy Goat Awareness Week.
United States · United States Congress · 10 December 1987
Authorizes the Secretary of Agriculture to make competitive research grants to: (1) develop a statistical framework to measure the extent to which microbiological and chemical agents in agricultural products pose human health risks; (2) identify such agents; and (3) devise appropriate testing and control procedures. Creates a peer review committee to evaluate grant applications. Requires the Secretary to report to the appropriate congressional committees no later than one year after enactment of this Act, and annually thereafter. Authorizes FY 1988 through 1992 appropriations.
United States · United States Congress · 10 December 1987
Designates May 1988 as National Digestive Disease Awareness Month.
United States · United States Congress · 9 December 1987
Expresses the sense of the Congress that railroad retirement benefits are exempt from reduction under the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) and that supplemental annuities payable under the Railroad Retirement Act of 1974 and sequestered under a specified presidential order should be restored.
United States · United States Congress · 8 December 1987
Amends the Internal Revenue Code with respect to the targeted jobs income tax credit. Extends the credit to employees who begin work in 1989 through 1991. (Current law terminates the credit for employees who begin work after December 31, 1988.) Includes as a targeted group individuals aged 65 or older who are members of economically disadvantaged families. Revises the minimum employment period requirement for purposes of this credit.
United States · United States Congress · 8 December 1987
Designates the United States Livestock Insects Laboratory of the Department of Agriculture's Agricultural Research Service in Kerrville, Texas, as the Knipling-Bushland Research Laboratory.
United States · United States Congress · 3 December 1987
Rape Prevention Act of 1987 - Directs the Attorney General to make grants to public and nonprofit private community organizations for the purpose of establishing or operating local projects to combat rape and other forms of sexual assault. Authorizes appropriations for FY 1989 through 1993.
United States · United States Congress · 3 December 1987
Designates April 1, 1988, as Run to Daylight Day.
United States · United States Congress · 2 December 1987
Designates the week of April 10 through April 16, 1988, as National Productivity Improvement Week.
United States · United States Congress · 19 November 1987
Expresses the sense of the House of Representatives that the current policies of the Government of Brazil toward the informatics industry impose an unreasonable burden on United States commerce and have become more burdensome since the initiation of an investigation of such policies under the Trade Act of 1974. Supports the action announced by the President to impose sanctions against certain Brazilian products in response to such policies.
United States · United States Congress · 18 November 1987
Dwight David Eisenhower Commemorative Coin Act of 1987 - Directs the Secretary of the Treasury to mint and issue not more than a specified number of one dollar silver coins in commemoration of the 100th anniversary of the birth of Dwight David Eisenhower. Sets forth certain features of such coins and provides for their design, issuance, and sale. Terminates the minting of the coins after December 31, 1990. Requires the Secretary to deposit in the Treasury all surcharges received from the sale of the coins, to be used to reduce the national debt.
United States · United States Congress · 10 November 1987
Authorizes the Vietnam Women's Memorial Project, Inc., to establish a commemorative statue within the Vietnam Veterans Memorial to recognize and honor the women of the U.S. armed forces who served in the Vietnam war. Expresses the sense of the Congress that after the addition of such statue, no further commemorative works should be added to the Memorial. Directs the Secretary of the Interior to select a site for the statue within the Memorial. Makes the design proposal subject to the approval of the Secretary and the National Capital Planning Commission. Prohibits the United States and the District of Columbia from paying any expense of establishing the statue.
United States · United States Congress · 10 November 1987
Repeals provisions of the Tax Reform Act of 1986 relating to the taxation of both individual and corporate capital gains. Provides that the Internal Revenue Code shall be applied and administered as if such provisions had not been enacted. (The capital gains tax rate for corporations would generally be 28 percent.) Amends the Internal Revenue Code to revise the method of calculating the deduction for capital gains of noncorporate taxpayers. Allows a capital gains deduction equal to: (1) 100 percent for assets held five years or longer; (2) 60 percent for assets held for between three and five years; and (3) 40 percent for assets held for between one and three years. Amends the Deficit Reduction Act of 1984 to increase the holding period required for long-term capital gain tax treatment of property acquired after 1986.
United States · United States Congress · 5 November 1987
Amends the Wild and Scenic Rivers Act to designate a segment of the Columbia River in Washington for study for inclusion in the wild and scenic rivers system. Authorizes appropriations.
United States · United States Congress · 4 November 1987
Designates the week of May 8 through May 14, 1988, as National Tuberous Sclerosis Awareness Week.
United States · United States Congress · 4 November 1987
Designates February 4, 1988, as National Women in Sports Day.
United States · United States Congress · 29 October 1987
Driftnet Impact Monitoring, Assessment, and Control Act of 1987 - Directs the Secretary of State, in consultation with the Secretary of Commerce (Secretary) and the Secretary of the Interior, to initiate negotiations with each foreign government that conducts, or authorizes its nationals to conduct, driftnet fishing concerning marine resources of the United States, in certain waters of the North Pacific Ocean, for the purpose of entering into agreements regarding cooperative monitoring and assessment of the numbers of marine resources of the United States killed and retrieved, discarded, or lost by the foreign government's driftnet fishing vessels. Authorizes the Secretary to deny any permit, for fishing or for receiving at sea or transporting U.S. harvested fish, to any vessel of any foreign government that fails to enter into such an agreement. Directs the Secretary to report to the Congress regarding the results of the negotiations. Directs the Secretary to provide to the Congress a report identifying the nature, extent, and effects of driftnet fishing on U.S. marine resources. Directs the Secretary to request relevant information from foreign governments and to include such information in the report, along with an evaluation of the adequacy and reliability of such information. Directs the Secretary of State, in consultation with the Secretary and the Secretary of the department in which the Coast Guard is operating, to initiate negotiations with foreign governments that conduct driftnet fishing in certain North Pacific Ocean waters for the purpose of entering into agreements for the enforcement of laws regarding the foreign government's driftnet fishing vessels. Directs the Secretary of State to certify to the President any foreign government's failure to enter into an enforcement agreement. Deems such certification to be a certification for the purposes of the Fishermen's Protective Act of 1967 relating to restrictions on the importation of fishery or wildlife products from countries which violate international fishery or endangered or threatened species programs. Directs the Secretary to evaluate the feasibility of and develop recommendations for: (1) the establishment of a driftnet marking, registry, and identification system; and (2) the use of alternative materials in driftnets to increase the rate of decomposition of driftnets discharged or lost at sea. Requires a report to the Congress on such recommendations. Declares that this Act does not expand or diminish the sovereign rights of the United States as stated in a specified presidential proclamation. Authorizes appropriations.
United States · United States Congress · 28 October 1987
Grants a Federal charter to the National Academies of Practice, honoring persons of the health care professions.
United States · United States Congress · 28 October 1987
Goose, Gander, and Sauce Act of 1987 - Declares that the pay of any person employed by the United States is subject to garnishment, execution, levy, attachment, and other legal process in the same manner as persons not employed by the United States.
United States · United States Congress · 22 October 1987
Designates the week of June 5 through June 11, 1988, as National NHS-NeighborWorks Week.
United States · United States Congress · 19 October 1987
Amends the Deficit Reduction Act of 1984 to permanently disregard in-kind assistance provided by nonprofit organizations to recipients of benefits under title XVI (Supplemental Security Income) or part A (Aid to Families with Dependent Children) of title IV of the Social Security Act in determining the need or eligibility of such recipients for program benefits.
United States · United States Congress · 15 October 1987
Rural Crisis Recovery Program Act of 1987 - Amends the Rural Development Act of 1972 to direct the Secretary of Agriculture to provide grants for educational, retraining, and counseling assistance to farmers and rural families who have been adversely affected by the current rural economic crisis. Includes the following services among such assistance: (1) clinical outreach counseling and crisis management assistance; (2) financial planning; (3) vocational counseling and job search assistance; (4) literacy skills training; and (5) tuition and educational assistance. Encourages the Agricultural Extension Service to work with State, local, and nonprofit organizations to develop a comprehensive grant plan. Terminates grant authority on December 23, 1990.
United States · United States Congress · 15 October 1987
Subseabed Nuclear Waste Disposal Research Act of 1987 - Amends the Nuclear Waste Policy Act of 1982 to establish within the Department of Energy, Office of Civilian Radioactive Waste Management, an Office of Alternative Disposal Methods, to be headed by an Associate Director responsible for research, development, and demonstration projects regarding alternatives to deep geologic disposal of high-level radioactive waste and spent nuclear fuel. Makes the Associate Director directly responsible to the Director of the Office of Civilian Radioactive Waste Management. Requires the Associate Director to report annually to the Congress with respect to activities and expenditures. Directs the Secretary of Energy to: (1) establish a Seabed Consortium (within 90 days after the date of enactment of this Act); (2) investigate the technical and institutional feasibility of subseabed disposal; and (3) conduct a public information program about such feasibility. Requires the Consortium to: (1) submit a research plan and proposed budget for the Secretary's approval within 180 days after the date of enactment of this Act; (2) implement an approved plan by January 1, 1995; and (3) report to the Congress in 1990 and 1995 regarding the plan's progress. Requires the Under Secretary for Oceans and Atmosphere of the Department of Commerce to assist the Secretary of Energy and the Consortium in the development and implementation of the plan. Authorizes the Secretary to make grants or enter into contracts to implement this Act. Authorizes appropriations.
United States · United States Congress · 15 October 1987
Designates the period of August 1 through August 8, 1988, as National Harness Horse Week.
United States · United States Congress · 14 October 1987
Prohibits the Administrator of the Environmental Protection Agency from cancelling or suspending a pesticide registration or finding a pesticide misbranded on the basis of noncompliance with the Endangered Species Act for a period ending after January 1989. Requires the Administrator and the Secretary of the Interior to jointly study the economic impact of any change in pesticide regulations which may be proposed in compliance with such Act and report to the chairmen of specified congressional committees on the results. Directs the Administrator and Secretary to jointly inform affected persons of requirements which may be imposed under such Act.
United States · United States Congress · 13 October 1987
Omnibus Taxpayers' Bill of Rights Act - Requires the Secretary of the Treasury (Secretary) to prepare a statement setting forth in nontechnical terms: (1) the rights and obligations of a taxpayer and of the Internal Revenue Service (IRS) during a tax audit; (2) the procedures by which a taxpayer may appeal adverse decisions, prosecute refund claims, and file complaints; and (3) the procedures that the IRS may use in enforcing revenue laws. Directs the Secretary to transmit drafts of such statement to specified congressional committees and to distribute the final statement to all taxpayers receiving annual tax filing forms from the IRS. Requires the IRS, upon taxpayer request, to conduct any interview regarding the determination or collection of any tax at a reasonable time and place convenient to the taxpayer and to the IRS, and to permit the taxpayer, at his or her own expense, to record the interview. Authorizes the IRS interviewer to record such interview if the taxpayer has been given prior notice and is provided, upon request and payment of reproduction costs, with a transcript of the recording. Requires the interviewer to explain to the taxpayer the audit process, including the taxpayer's rights with respect to the process. Requires the Secretary to abate any penalty or interest imposed on any deficiency attributable to erroneous advice in writing given to a taxpayer by an IRS officer or employee in response to such taxpayer's specific inquiry. Authorizes the IRS Ombudsman, upon application filed by a taxpayer, to issue a Taxpayer Assistance Order if, in the determination of the Ombudsman: (1) the taxpayer is suffering or is about to suffer from an unusual or irreparable loss as a result of the manner in which the internal revenue laws are being administered by the Secretary; and (2) the Secretary has failed to carry out any of his or her duties or has violated any provision of law. Allows the terms of a Taxpayer Assistance Order to require the Secretary to release property of the taxpayer levied upon or to cease or refrain from certain actions. Requires the Secretary to obey any Taxpayer Assistance Order issued by the Ombudsman. Directs the Secretary, within 90 days of this Act's enactment, to issue regulations with respect to Taxpayer Assistance Orders, including provisions to assure full, fair, and impartial due process for affected taxpayers. Amends the Inspector General Act of 1978 and other Federal law to establish within the Department of the Treasury an Office of Inspector General. Transfers to such Office the existing audit and investigation units of the Department. Sets forth criteria with respect to: (1) the authority of the Inspector General to conduct an investigation; and (2) the authority of the Secretary in cases of audits or investigations requiring access to information of a sensitive or confidential nature. Allows the Secretary to prohibit investigations under specified circumstances. Restricts disclosure by the Inspector General of tax returns and return information. Prohibits records of tax enforcement results from being used to evaluate certain IRS personnel or to impose or suggest production quotas. Requires district directors to certify compliance with this mandate on a monthly basis. Requires the Secretary to certify that a rule proposed by the IRS is substantially the only alternative that meets the mandate of the relevant statute in order for the rule to be considered an interpretative rule (and thereby not subject to analyses under the Regulatory Flexibility Act). Amends the Regulatory Flexibility Act to require regulatory flexibility analyses to include consideration of both the direct and indirect beneficial and negative effects of a proposed or final rule. Amends the Internal Revenue Code to direct the Secretary, with limited exceptions, to send a preliminary letter of deficiency to a taxpayer prior to the mailing of a deficiency notice. Specifies required contents for tax due notices and deficiency notices, including the basis of the deficiency and a breakdown of the total amount into tax, interest, and penalty. Directs the Secretary, within 90 days of this Act's enactment, to issue regulations requiring all IRS personnel to explain and support their position in assessing any penalties or additions to tax. Requires the Comptroller General to study IRS procedures with respect to such assessments and to present findings to specified congressional committees no later than December 31, 1988. Authorizes the Secretary to enter into a binding agreement with a taxpayer under which the taxpayer may pay tax liability in installments if the Secretary determines that such an agreement will facilitate collection of the liability. Permits the Secretary, after proper notice and a hearing, to modify or annul the agreement upon the finding that the financial condition of the affected taxpayer has significantly changed. Renders such an agreement nonbinding if the taxpayer fails to pay any installment or any other tax liability when due. Extends from ten to 30 days the period between the required notice to a person who neglects or refuses to pay tax liability and a levy on such person's salary, wages, or other property. Specifies information that must be incorporated in such notice, including possible alternative actions and the appropriate appeals procedures. Adds to the circumstances triggering termination of such a levy: (1) an agreement between the taxpayer and the Secretary for payment of the liability; and (2) the Secretary's determination that the taxpayer's financial condition precludes enforceability of the liability. Revises the list of property exempt from levy to: (1) increase the exempt amount permitted for certain personal effects, the property of a business, and wages; (2) add an exemption for certain deposits in qualified institutions; and (3) provide an express exemption, except under limited circumstances specified in this Act, for the taxpayer's principal residence, a motor vehicle used by the taxpayer as the primary means of transportation to work, and any tangible personal property essential to the operation of the taxpayer's business in cases when a levy would prevent the taxpayer from carrying on such business. Prohibits a levy on any property when levy and sales expenses would exceed either the liability for which the levy is made or the fair market value of the levied property. Permits the Secretary to demand surrender of bank accounts only after 21 days in escrow have passed since service of the notice of levy on the accounts. Sets forth situations in which the Secretary must release a levy. Applies to jeopardy levies the administrative and judicial review procedures currently applicable to jeopardy assessments. Permits a taxpayer to bring a civil action against the United States in the Tax Court for judicial review of jeopardy levies and assessments. (Under current law an action for judicial review of jeopardy assessments may be filed only in district court.) Increases the time during which a taxpayer may petition for such review. Describes the jurisdictional requirements to be applied to such actions. Allows an administrative appeal of tax liens. Grants to the Tax Court exclusive jurisdiction to enjoin premature assessments if the taxpayer has filed a timely petition for review. Provides for review of such injunctive orders by the U.S. Court of Appeals. Grants to the Tax Court jurisdiction to enforce payment by the Secretary of refunds of overpayment and interest to taxpayers. Places on the Secretary the burden of proof of justifying any failure to refund, credit, or offset relevant amounts with respect to a taxpayer. Entitles a prevailing taxpayer to: (1) an interest rate of 120 percent of the overpayment rate with respect to refunds; and (2) reasonable litigation costs. Grants to the Tax Court jurisdiction to: (1) review jeopardy assessment sales of assets; and (2) redetermine interest under certain circumstances when a taxpayer claims an overpayment of the interest. Vests in the Tax Court original jurisdiction over any civil action against the Secretary for the recovery of any tax, additions to tax, and penalties with respect to income, estate, gift, and certain excise taxes. Authorizes an award of reasonable litigation costs to the prevailing party in proceedings by taxpayers before the Internal Revenue Service. Permits a taxpayer to bring a civil action in district court for actual damages resulting from the failure of any Federal officer or employee to release a tax lien on the taxpayer's property. Permits a civil cause of action in district court for damages resulting from the careless, reckless, or intentional disregard of internal revenue laws by any Federal officer or employee. Denies damage awards in cases of contributory negligence. Authorizes a damage award, to a $10,000 maximum, to the United States in cases of frivolous or groundless claims by a taxpayer. Amends the Internal Revenue Code to prescribe criminal penalties for: (1) any investigation or surveillance authorized or conducted by an officer or employee of the United States in connection with Federal tax laws that inquires into the beliefs, associations, or activities of any individual or organization; or (2) the maintenance of any records containing information derived from such an investigation. Establishes in the Internal Revenue Service the Office for Taxpayers Services, under the supervision of an Assistant Commissioner of Internal Revenue. Directs this Assistant Commissioner to: (1) be responsible for telephone, walk-in, and educational services, and for the design and production of tax and information forms; and (2) prepare annually, for presentation to specified congressional committees, a joint report (with the Chief Problem Resolution Officer for the IRS) on the quality of taxpayer services.
United States · United States Congress · 13 October 1987
Department of Veterans Affairs Act - Redesignates the Veterans Administration (VA) as the Department of Veterans Affairs (the Department), an executive department within the executive branch of the Government. Provides that the Department shall be headed by the Secretary of Veterans Affairs, to be appointed by the President, by and with the advice and consent of the Senate. Designates as other principal officers of the Department the Deputy Secretary, the Chief Medical Director, and the Chief Benefits Director. Provides for the temporary continuation of service of the current Administrator, Deputy Administrator, Chief Medical Director, and Chief Benefits Director of Veterans Affairs. Establishes within the Department eight Assistant Secretaries, each of whom shall be appointed by the President, by and with the advice and consent of the Senate, to perform such functions as the Secretary may prescribe. Directs the Secretary to assign to one such Assistant Secretary all functions regarding the National Cemetery System and the State cemetery grant program. Outlines functions which the Secretary shall assign to the Assistant Secretaries. Provides for the temporary continuation of the performance of such functions by present personnel until such functions are assigned to an individual appointed as Assistant Secretary under this Act. Redesignates the current VA's Department of Medicine and Surgery as the Veterans Health Services Administration of the Department. Redesignates the VA's current Department of Veterans Benefits as the Veterans Benefits Administration of the Department, whose primary function shall be to administer nonmedical programs which provide assistance to veterans, their dependents, and their survivors. Establishes within the Department the Office of the General Counsel. Redesignates the current Office of Inspector General of the VA as the Office of Inspector General of the Department. Provides that any references to departments or positions under the current VA system shall be considered to be references to such departments and positions of the Department as modified under this Act. Provides continuing effect of all legal documents, suits, actions, and property and resources of the current VA. Directs the Secretary of Veterans Affairs, after appropriate congressional consultation, to prepare and submit to the Congress proposed legislation containing technical and conforming amendments to reflect the changes made under this Act. Requires such legislation to be submitted no later than six months after the enactment of this Act. Provides that any spending authority of the Department is subject to available amounts as provided in appropriation Acts.
United States · United States Congress · 13 October 1987
Designates May 1988 as National Trauma Awareness Month.
United States · United States Congress · 9 October 1987
Declares that the House of Representatives: (1) honors U.S. firefighters for their efforts and sacrifices during the summer fire season of 1987; (2) commends those who gave their lives and conveys condolences to their families and loved ones; and (3) expresses gratitude to all firefighters who fought to protect lives and land in the western United States.