United States · United States Congress · 17 December 1987
Social Security Notch Adjustment Act - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to establish a new alternative formula for computing the primary insurance amount (used in calculating the amount of OASDI benefits to which an individual is entitled) of workers born after 1916 and before 1930. Makes the new formula effective beginning January 1987, but provides retroactive benefits of up to $1,000 for months prior to January 1987. Excludes the earnings an individual who was born before 1917 earns in or after the year he or she reaches age 70 from the calculation of benefits payable to such individual after 1985.
United States · United States Congress · 17 December 1987
Deplores the Soviet Government's active persecution of religious believers in the Ukraine and its forcible liquidation of the Ukrainian Orthodox and Ukrainian Catholic Churches. Sends greetings to the Ukrainian people on the Millennium of Christianity in the Ukraine. Urges the President, the Secretary of State, the U.S. delegation to the United Nations, and the U.S. delegation to the Vienna Review Meeting of the Conference on Security and Cooperation in Europe to continue to speak out forcefully against violations of religious liberty everywhere and, specifically, in the Ukraine. Calls upon the Soviet Government to release all those imprisoned for their religious beliefs. Discourages U.S. officials from attending the commemoration of the Millennium in the Soviet Union so long as individuals remain imprisoned for their religious beliefs and the Ukrainian Catholic and Ukrainian Orthodox churches remain outlawed. Urges the U.S. Government to call on the Soviet Government to ban its prohibition of the Ukrainian Orthodox and Ukrainian Catholic Churches.
United States · United States Congress · 10 December 1987
Amends the Wild and Scenic Rivers Act to designate a segment of the Klamath River in Oregon and California as a component of the National Wild and Scenic Rivers System.
United States · United States Congress · 10 December 1987
Designates April 28, 1988, as National Day of Remembrance of the 749 American Victims of Operation Tiger. (Operation Tiger was the code name for the rehearsal of the D-Day invasion in World War II.)
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
Condemns the failure of the National Governing Council of Haiti to: (1) support a constitutional transition to democracy; and (2) provide security and adequate protection for the human rights of the people of Haiti and for the security of diplomats. Declares that it is the policy of the United States to suspend all assistance to Haiti, with exceptions, unless the democratic process set forth in the Haitian Constitution (approved March 29, 1987), especially those provisions relating to the Provisional Electoral Council, is being fully adhered to by the Government of Haiti. Directs the President to take steps to promote human rights and democracy in Haiti. Urges, specifically, that the President: (1) use the vote and influence of the United States to halt or discourage the provision of assistance to Haiti by international financial institutions and organizations and other governments; (2) undertake diplomatic initiatives to secure international cooperation to maximize diplomatic and economic pressure on Haiti; (3) suspend Haiti's eligibility for benefits under the Caribbean Basin Economic Recovery Act; (4) furnish assistance to the news media in Haiti; (5) furnish assistance to private, voluntary and international organizations, and foreign governments, which might include U.S. participation in international peacekeeping activities; (6) sever diplomatic relations with the National Governing Council; (7) recognize an alternative entity, which is committed to a prompt transition to democracy, as the legitimate government of Haiti; and (8) impose, and seek international cooperation to multilaterally impose, an arms embargo and trade and financial sanctions against the Government of Haiti. Authorizes and urges the President to deny visas to, and exclude from admission to the United States, aliens (and family members and associates thereof) who have been involved in the denial of human rights in Haiti or in activities designed to impair Haiti's transition to democracy. Suspends all assistance to Haiti, with specified exceptions (such as assistance provided by voluntary organizations to meet humanitarian needs, assistance to enable the continuation of migrant and narcotics interdiction operations, and assistance for constitutional elections), unless the democratic process as set forth in the Haitian Constitution is fully adhered to by the Government of Haiti. Specifies that such adherence must include transition to a civilian government elected under the auspices of the Provisional Electoral Council by February 7, 1988. Authorizes the President to provide such assistance as appropriate related to the holding of elections. Requires the President to notify the Congress with respect to: (1) any such assistance provided; (2) actions taken pursuant to this Act; and (3) progress in promoting human rights and democracy in Haiti.
United States · United States Congress · 8 December 1987
Expresses the sense of the Congress that, in celebration of the millennium of the Christianization of Kievan-Rus', the Soviet Union should: (1) comply with its international obligations and allow Christians to practice their faith without harassment; (2) grant a general amnesty for all Christians who have been imprisoned because of their religious beliefs; (3) allow religious believers to practice their faith freely; (4) permit unlimited publication, distribution, and importation of religious materials; and (5) allow closed churches to reopen, new churches to be built, and theological seminaries to open or expand.
United States · United States Congress · 19 November 1987
Act for Better Child Care Services of 1987 - Authorizes appropriations for FY 1988 and such sums as necessary for FY 1989 through 1992 to carry out the purposes of this Act. Specifies the manner of making allotments for child care services. Requires the designation of a lead agency in each State which participates in the programs under this Act. Requires States to submit, in order to qualify for assistance under this Act, an application and plan to the Secretary of Health and Human Services. Requires each plan to cover a five-year period and to meet specified requirements for providers of child care services. Authorizes the use of State allotments: (1) by contracts with or grants to eligible child care providers, or public or private nonprofit agencies, to enable such providers or agencies to operate programs directly or by subcontract; or (2) by distributing child care certificates that parents may use as payment for child care services. Requires that a percentage of funds be reserved to enable part-day programs to extend existing hours of operation and provide full-day child care services. Authorizes the Secretary to make planning grants to States which desire to participate under this Act but cannot fully satisfy the requirements of a State plan without financial assistance. Provides for a review of the operation of a State plan during the five-year period to determine its continued eligibility for funds. Requires the Governor of each participating State to establish: (1) a State interagency advisory committee on child care to assist the lead agency in carrying out its responsibilities; and (2) a State committee on licensing to review the licensing requirements, the law, and the policies regulating child care services and programs within the State. Requires each participating State to recognized private nonprofit community-based organizations, or public organizations, as resources and referral agencies for particular geographic areas. Requires each participating State to require that all employed or self-employed persons providing licensed or regulated child care complete at least 15 hours per year of inservice, continuing education, or other training as described in this Act. Directs the Secretary to establish within the Department of Health and Human Services an Administrator of Child Care to carry out the provisions of this Act. Establishes enforcement provisions for review of State plans and monitoring of State compliance. Declares the Federal share of child care programs to be 80 percent and requires the State to demonstrate that the remaining 20 percent will be provided from other sources. Requires the Secretary to establish a National Advisory Committee on Child Care Standards to: (1) review Federal policies on child care services and such other data as appropriate; (2) submit to the Secretary proposed minimum standards for child care programs; and (3) develop and make available to lead agencies model regulations for resources and referral agencies. Terminates the committee 90 days after the date of publication of final minimum child care standards. Prohibits the use of funds under this Act for: (1) sectarian purposes or activities; (2) capital improvements to sectarian institutions; and (3) tuition.
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 · 18 November 1987
Antiterrorism and Arms Export Amendments Act of 1987 - Amends the Arms Export Control Act to prohibit the U.S. Government and U.S. persons from exporting or facilitating the export of any munitions item to any country which: (1) has repeatedly provided support for international terrorism; or (2) grants sanctuary from prosecution to any individual or group which has committed an act of international terrorism. Authorizes the President to waive such prohibition upon making specified certifications. Imposes criminal penalties for willful violations of such prohibition. Imposes civil penalties for violations of such prohibition and provides for enforcement of such civil penalties. Requires that the possibility of supporting international terrorism shall be a consideration in the issuance of arms export licenses or in arms sales. Amends the Export Administration Act of 1979 to provide that a validated license shall be required for the export of goods or technology to a country if the Secretary determines that: (1) such country grants sanctuary to or has repeatedly provided support for acts of international terrorism; and (2) such exports would contribute to the military potential of such country, would be destined to a military end-user or for military end use in such country, or would enhance the ability of such country to support acts of international terrorism. Amends the Foreign Assistance Act of 1961 to prohibit the provision of any assistance under such Act, the Agricultural Trade Development and Assistance Act of 1954, the Peace Corps Act, or the Export-Import Bank Act to any country which the Secretary determines: (1) has repeatedly provided support for international terrorism; or (2) grants sanctuary from prosecution to any individual or group which has committed an act of international terrorism. Authorizes the President to waive such prohibition upon making specified certifications. Prohibits rescinding a determination that a country supports international terrorism, unless the Secretary of State, at least 90 days before the rescission would take effect, certifies to the Congress that: (1) the country has not provided support for international terrorism for the preceding six months; and (2) the country has made explicit assurances that it will not support international terrorism in the future. Amends the Arms Export Control Act and the Foreign Assistance Act of 1961 to require the President to notify the Congress of third country transfers of items: (1) sold under the Foreign Military Sales (FMS) program; (2) exported pursuant to a munitions license; or (3) provided under the Military Assistance Program (MAP). Directs the President to include in required quarterly reports to the Congress concerning military exports a listing of all defense articles or defense services transferred by the Department of Defense to other agencies of the U.S. Government. Prohibits the transfer of any munitions item by the U.S. Government to any foreign country, group, or person under the authority of a presidential determination that such a transfer is important to the national security of the United States as a significant anticipated intelligence activity, unless the President notifies certain congressional committees of such a transfer in accordance with the procedures set forth in the National Security Act of 1947 for the reporting of any intelligence activities. Revises requirements for reporting the use of foreign assistance funds where it is inadvisable to specify the nature of the use of such funds to require that such a report be transmitted to the Committee on Foreign Affairs of the House of Representatives rather than to the Speaker of the House. Amends the Hostage Act to specify that the President may not use any means otherwise prohibited by law in attempting to cause the release of U.S. citizens imprisoned by foreign governments. (Current law specifies that the President may not use any means amounting to acts of war.)
United States · United States Congress · 17 November 1987
Sugar Supply Stabilization Act of 1987 - Amends the Food Security Act of 1985 and the Agricultural Act of 1949 with respect to price support levels for crops of sugar beets and sugarcane. Reduces the sugar support price progressively over crop years from 18 cents per pound in 1986 to 12 cents per pound in 1991 and thereafter. Increases the annual import quota applicable to sugars, syrups, and molasses derived from sugarcane or sugar beets by 500,000 tons per year for 1989 through 1992. Repeals provisions of the Food Security Act of 1985 that authorize the President to take certain actions to prevent sugar loan forfeitures. Directs the Secretary of Agriculture to conduct a study and report to specified congressional committees concerning means of reducing the difference between the loan rate and the market stabilization price by using alternative methods for determining transportation differentials, regional loan rates, and the market stabilization price of sugar.
United States · United States Congress · 17 November 1987
Raoul Wallenberg Monument Resolution - Authorizes the Raoul Wallenberg Tribute Committee to establish a monument to honor Raoul Wallenberg on Federal land in the District of Columbia or its environs. Prohibits the United States from paying any expense of the establishment of the monument.
United States · United States Congress · 10 November 1987
Amends the Tariff Act of 1930 by providing for the determination of the national origin of a good based on the cost of manufacture of the article. Confers origin upon the last country of significant growth, processing, or manufacture where that good originates or provides inputs representing manufacturing costs of 35 percent or more of the value of the end product. Defines the end product, for purposes of imported goods, as the product entered into the United States, and the total value of the product against which that calculation is compared as the appraised, entered value as normally determined under such Act. Confers origin upon the last country satisfying the requirement, prior to the importation of the merchandise into the United States. Determines the national origin of goods subject to significant growth, processing, or manufacturing within the United States based upon comparable principles, and replaces the appraised, entered value with the total cost of manufacture of the end product. Makes this Act inapplicable for purposes of determining whether articles are eligible for duty-free treatment under: (1) the Trade Act of 1974; (2) the Caribbean Basin Economic Recovery Act; or (3) the U.S.-Israel Free Trade Area Implementation Act. Prohibits any cost of significant processing or manufacture permitted to be included in determining the origin of imported goods from being excluded for any purposes of determining the origin of end product which is subjected to significant processing or manufacture within, and offered for sale within, the United States. Provides that in the case of articles imported, and subjected to any process of manufacture within the United States, the total cost of manufacture within the United States shall be the total cost derived by combining costs of growth, processing, or manufacture prior to exportation from the United States consistent with the formula for setting duties under the Tariff Schedules, with those costs incurred in the United States after importation. Considers the United States to be the last country of manufacture where the total of such costs represents not less than 35 percent of the value of the end product offered for sale within the United States. Exempts articles imported into the United States to be used exclusively in the processing or manufacture of other articles, which will result in the United States becoming the country of origin, from requirements that they be labeled or marked as to country of origin upon importation, except as is necessary to inform the U.S. manufacturer utilizing such imports as input products. Directs the Secretary of the Treasury and other authorities to promulgate marking and labeling requirements necessary to ensure compliance with this Act. Directs the Secretary to ensure that articles imported for use in significant processing or manufacturing within the United States are not diverted to proscribed uses.
United States · United States Congress · 10 November 1987
Expresses the sense of the Congress that the U.S. Government should not provide any support for military or paramilitary operations in Angola until the President has informed the Congress and the public that such support is important to the national security and the Congress has approved such support. Authorizes any U.S. agency, during FY 1988 and 1989, to use its funds to conduct military or paramilitary operations in Angola or to provide aid to any group engaged in such operations only if such use of such funds is the openly acknowledged U.S. policy. Provides that such policy is considered openly acknowledged only if: (1) the President determines that U.S. support for such operations is important to national security and requests the Congress to approve support for such operations; and (2) the Congress enacts a joint resolution approving support for such operations.
United States · United States Congress · 10 November 1987
Urges the President to call upon Syria to grant the request of West Germany for the extradition of Alois Brunner to stand trial for the mass transport of Jews to death camps during World War II.
United States · United States Congress · 3 November 1987
Expresses the sense of the Congress that the people of the United States should purchase U.S. products and services whenever possible. Urges the President and the State Governors to issue proclamations calling upon the people to promote this policy with appropriate ceremonies and activities. Requests that leaders of civic and consumer organizations, and of the mass media, assist in: (1) promoting awareness of the importance of selecting U.S. goods and services; and (2) identifying such American goods and services, and the merchants from whom they may be acquired. Requests and encourages U.S. producers and manufacturers to make every effort to label and advertise the U.S. origin of such goods.
United States · United States Congress · 31 October 1987
Amends the Federal Land Policy Management Act to authorize the issuance of rights-of-ways on public lands for the construction or operation of a non-Federal dam, diversion, or appurtenant project works for the generation of electric energy if consistent with the public interest or applicable management plan. Requires public participation in processing proposed right-of-ways. Requires the Federal agency or agencies with jurisdiction over the surface to prepare any necessary environmental impact statement under the National Environmental Policy Act of 1969. Authorizes the charging of fees to an applicant to offset administrative costs.
United States · United States Congress · 29 October 1987
Directs the Secretary of the Interior, acting through the Director of the National Park Service, to study and report to the Congress on national forest lands within the Smith River watershed region in Northern California and Southern Oregon and to recommend the means of permanent Federal protection for such resources. Requires that the study include a cost-benefits analysis of protecting such resources and enhancing the region's recreational potential. Prohibits timber sales on such lands until the Congress has had a fixed period in which to examine the study. Requires the Secretary of the Interior to compensate counties for lost timber sales during that period, subject to adjustment if the interim protection is extended.
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 · 29 October 1987
Expresses the opposition of the House of Representatives to the continued control of the cathedral in Vilnius, Lithuania, by the Soviet Union. Calls upon the President, the Secretary of State, and Members of Congress visiting the Soviet Union to raise the issue of the cathedral's return to the Roman Catholic Church in meetings with Soviet officials. Urges U.S. representatives to speak out forcefully for such a return at international human rights forums. Voices the House of Representatives' support to the Lithuanian people in their efforts to secure basic religious freedoms and the return of the cathedral. Urges the Soviet Government to allow Roman Catholics to worship at the cathedral and to return it to Roman Catholic Church control before the end of 1988.
United States · United States Congress · 28 October 1987
Amends the Federal Aviation Act of 1958 to establish a fine of not more than $50,000, or imprisonment for up to five years, or both, as criminal penalties for any person who knowingly and without authority tampers with a smoke detection device of an aircraft used for air transportation.
United States · United States Congress · 28 October 1987
Amerasian Homecoming Act - Provides for the admission as an immigrant into the United States (for two years beginning 90 days after enactment of this Act) of an alien residing in Vietnam who: (1) was born in Vietnam after January 1, 1962, and before January 1, 1976, and whose father was a U.S. citizen; or (2) is the spouse, child, or mother, or has acted as the next of kin (with specified limitations) of such an alien. Requires on-site consular interviews in making such determinations. Provides for an eight-month period of visa validity. Provides, with regard to such aliens, for: (1) the waiver of specified exclusionary grounds under the Immigration and Nationality Act; and (2) specified (refugee) assistance under such Act. Directs the Attorney General, in cooperation with the Secretary of State, to submit program reports to the Congress annually for three years.
United States · United States Congress · 28 October 1987
Designates the week of November 13 through November 19, 1988, as National Cult Awareness Week in commemoration of the tenth anniversary of the tragedy at Jonestown, Guyana.
United States · United States Congress · 28 October 1987
Designates the week of May 2 through May 8, 1988, as National Drinking Water Week to enhance awareness of drinking water issues and recognition of the difference that drinking water makes to health, safety, and quality of life.
United States · United States Congress · 27 October 1987
Alaskan Timber Contract Modification Act - Amends the Alaska National Interest Lands Conservation Act to direct the Secretary of Agriculture to terminate all 50-year timber sale contracts applicable to national forest lands in Alaska.
United States · United States Congress · 22 October 1987
Declares congressional support for the rapid political change being undertaken in the Republic of Korea, and for the upcoming elections. Commends the recent agreement between the Democratic Justice Party and the Democratic Reunification Party on the issue of constitutional reform. Urges the Government of President Chun Doo Hwan to free all political prisoners and to relax restrictions under the Basic Press Law. Calls on the South Korean armed forces not to interfere in the campaign leading up to direct elections in December 1987 or in their aftermath.
United States · United States Congress · 20 October 1987
Decennial Census Improvement Act of 1987 - Requires the Secretary of Commerce to adjust the population data of the decennial census to correct for any undercounts or overcounts and to report to the appropriate congressional committees, not later than one year in advance of such census, on the proposed plan for making such adjustment.
United States · United States Congress · 14 October 1987
Veterans' Agent Orange Disabilities Act of 1987 - Creates a non-rebuttable presumption that, for the purposes of wartime disability compensation for Vietnam veterans, the following diseases shall be considered to have been incurred in, or aggravated by, active military, naval, or air service in Vietnam during the Vietnam era: (1) non-Hodgkin's lymphoma; (2) lung cancer becoming manifest within 25 years of service; and (3) a disease that, in accordance with this Act, is determined to be reasonably associated with damage to or suppression of the immune system resulting from exposure to dioxin or any other toxic herbicide used in Vietnam and that is listed in regulations prescribed by the Administrator of Veterans Affairs. Requires the Administrator to enter into an agreement with an appropriate nonprofit private scientific organization to: (1) conduct a survey of all scientific studies of the effects of dioxin and other toxic herbicides used by the United States in Vietnam on humans or animals; and (2) determine what (if any) diseases are reasonably associated with damage to or suppression of the human immune system as a result of exposure to such herbicides. Designates the National Academy of Sciences (NAS) as the appropriate nonprofit organization, unless: (1) the NAS does not enter into such an agreement with the Administrator; (2) the Administrator has notified the veterans' committees of an alternative organization; and (3) 90 days have elapsed since such notification. Requires that the scientific organization report to the Administrator and the veterans' committees on the name of each disease determined to be reasonably associated with human immune system damage or suppression within one year after enactment of this Act. Directs that the Administrator prescribe regulations listing each such disease within 90 days of receipt of such report, unless a disease is specifically excluded by law. Directs the Administrator to periodically (but not less than annually) survey additional completed studies to determine whether any diseases should be added to the list. Requires that the Administrator: (1) compile and analyze, on a continuing basis, all clinical data obtained by the VA in connection with physical examinations and treatment furnished after November 3, 1981, to veterans who were exposed to dioxin or any other such toxic substance; and (2) submit to the Senate and House Committees on Veterans' Affairs a semiannual report containing such compilation and analysis, along with a discussion of the disabilities identified or treated by the VA, the Administrator's explanation for the incidence of such disabilities, and other reasonable explanations for the incidence of such disabilities.
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.
![Official portrait of Rep. Mrazek, Robert J. [D-NY-3]](https://www.congress.gov/img/member/m001057_200.jpg)