United States · United States Congress · 23 February 1988
Authorizes the Secretary of the Interior, in order to provide for water conservation, to: (1) construct a new lined canal or to line the presently unlined portions of the All-American Canal of the Boulder Canyon Project; and (2) implement measures to replace incidental fish and wildlife values foregone. Provides that the water conserved by the project shall be available for beneficial consumptive use within California as specified in existing water delivery contracts. Entitles participating contractors to a proportionate share of the water conserved. Directs the Secretary to study the impact of the project on the operation and maintenance of the existing All-American Canal and its Coachella Branch and to provide for certain additional costs if necessary. Requires the cost of the project to be paid from funds advanced by the participating contractors and in accordance with terms and conditions acceptable to the Secretary. Provides that title to all constructed facilities shall rest with the United States, subject to disposal by the Secretary at his discretion as permitted under certain existing repayment contracts.
United States · United States Congress · 16 February 1988
Amends the Internal Revenue Code to allow an individual taxpayer a refundable income tax credit, in an amount based on adjusted gross income (minimum credit of $150), for each dependent below the age of compulsory school attendance in the State where the taxpayer resides. Sets the maximum credit amount as the total employee tax withheld from the taxpayer's wages during the year under the Federal Insurance Contributions Act. Disallows application of the nonrefundable dependent care income tax credit with respect to a taxpayer's dependents under age 15, unless the child is physically or mentally incapable of self-care.
United States · United States Congress · 3 February 1988
Long-Term Health Care Amendments of 1988 - Title I: Medicare Long-term Care Benefits - Amends title XVIII (Medicare) of the Social Security Act to add a new part C entitled "Long-Term Care Benefit Program." (Redesignates the current part C as part D.) Provides coverage for the home health services and nursing care required by individuals who are eligible for part A (Hospital Insurance) benefits. Sets forth the formula for determining the long-term care deductible for a calendar year, increasing the size of such deductible as an individual's income exceeds $10,000. Conditions payment of long-term care providers on: (1) such providers making written requests for payment within three years of furnishing service; and (2) a physician's certification that the beneficiary needs or needed nursing facility care or home health services, and that home health services are or were furnished while the individual is or was under a physician's care. Prohibits physicians who have a significant ownership interest in, or a significant financial or contractual relationship with, a home health agency from performing such a certification of the agency, unless it is a sole community home health agency. Pays providers the lesser of the reasonable cost or the customary charges for part C services. Prohibits part C payments: (1) to Federal providers; and (2) for services for which an individual is entitled to be paid under part A of the Medicare program. Amends the Internal Revenue Code to increase the hospital insurance tax rates and contribution and benefit base and reduce the old age, survivors and disability insurance tax rates for taxable years beginning with 1989. Includes nursing care furnished under the supervision of a registered or licensed professional nurse as well as care provided in a skilled nursing or intermediate care facility within the scope of nursing facility care. Requires the Board of Directors of the Federal Hospital Insurance Trust Fund to provide for a separate accounting of the additional taxes deposited into such fund by reason of this Act and the disbursements from such fund for part C benefits. Makes Medicare the primary payor where part C benefits are also covered under employment-related group health plans. Title II: Incentives for Individuals to Purchase Long-Term Care Insurance - Amends the Internal Revenue Code to allow individuals to deduct certain qualified long-term care insurance premiums they have paid on behalf of eligible beneficiaries. Defines a "qualified long-term care insurance policy" as a policy certified by the Secretary of Health and Human Services and providing coverage for diagnostic, preventive, therapeutic, rehabilitative, maintenance, or personal care services provided in a setting other than a hospital acute care unit. Excludes from gross income any distribution from an individual retirement plan if: (1) the payee has attained age 59 1/2 on or before the date of the distribution; and (2) the distribution is used to pay premiums for any qualified long-term care insurance policy for the payee or a spouse meeting the same 59 1/2 year age requirement. Excludes from the gross income of an individual otherwise taxable amounts derived from the whole or partial surrender, cancellation, or exchange of any life insurance policy if: (1) the individual is age 65 or older on the date of the transaction; and (2) the amounts in question are used to pay premiums for any qualified long-term care insurance policy for the individual or a spouse meeting the same 65-year age requirement. Title III: Incentives for Employers to Provide Group Long-Term Care - Amends the Internal Revenue Code to provide that a trust forming part of a pension plan shall not be treated as a nonqualified trust merely because such plan covers qualified long-term health care of employees or retired employees.
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 · 2 February 1988
Amends the Toxic Substances Control Act to change to November 1, 1989 (or February 1, 1990, if no regulations have been promulgated by the Administrator of the Environmental Protection Agency) the date by which a local educational agency (LEA) must submit an asbestos management plan developed pursuant to regulations under such Act to the Governor of the State. Changes to August 1, 1990, the date by which each LEA must begin the implementation of such plan. Changes to May 1, 1989, the date by which the LEA must inspect for asbestos-containing material in each school building under its authority. Changes to November 1, 1989, the date by which such LEAs must implement an operation and maintenance plan with respect to friable asbestos-containing material in school buildings. Changes to February 1, 1990, the date by which LEAs must develop an asbestos management plan for submission to the Governor of the State.
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
Commends the President, Secretary of State, and Administrator of the Agency for International Development for their response to the drought and food emergency in Ethiopia and other nations of sub-Saharan Africa, and urges them to continue efforts to preclude the onset of famine and to ensure the timely delivery of medical and other emergency relief supplies. Declares that: (1) the Government response to these food emergencies should include initiatives to prevent the dislocation of large numbers of persons across national borders and/or into relief camps; and (2) the plight of the refugees or displaced should be addressed by emphasizing the provision of basic human needs, such as food, water, and shelter.
United States · United States Congress · 27 January 1988
Expresses the sense of the House of Representatives that the Congress should freeze the Federal budget for FY 1989. States that discretionary programs in the Federal budget for FY 1989 should be frozen at FY 1988 levels.
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 · 18 December 1987
Local Government Infrastructure Financing Improvement Act of 1987 - Amends the Public Works and Economic Development Act of 1965 to direct the Secretary of Commerce to provide local governments technical assistance with respect to financing construction, repair, and expansion of public works facilities, including provision of information necessary to familiarize local governments about the use and availability of tax-exempt public works facility bonds for such financing. Requires the Secretary to report biennially to specified congressional committees on local government public works financing practices. Amends the Internal Revenue Code to: (1) raise from $5,000,000 to $25,000,000 the threshold amount of tax-exempt bonds that a small governmental unit may issue and still remain within the exception from arbitrage rebate requirements; and (2) increase from ten percent to 25 percent the amount of tax-exempt government bond proceeds that may be used by a nongovernmental entity for private purposes without triggering treatment of the bond issue as a taxable private activity bond. Limits the latter provision to governmental issuers whose reasonably anticipated amount of tax-exempt obligations to be issued during the calendar year is $25,000,000 or less. Caps at $25,000,000 the amount of bonds to which the issuer may apply the 25 percent private use test in any year.
United States · United States Congress · 17 December 1987
Requires the Office of Personnel Management to report, with recommendations, to the Congress on the problem of delays in processing applications for benefits under the Civil Service Retirement System. Directs the Office to examine: (1) current methods and procedures; (2) circumstances where it might be appropriate to provide interim benefits; (3) the feasibility of processing records, forms, and other matters in anticipation of an employee's retirement; and (4) the effectiveness of retirement counselors. Requires the report to contain a plan to allow an individual to go from regular pay to retirement or disability retirement pay without interruption.
United States · United States Congress · 15 December 1987
Commercial Space Launch Act Amendments of 1987 - Amends the Commercial Space Launch Act to direct the Secretary of Transportation, in encouraging private commercial space launches, to do so consistent with U.S. space policies. Directs the Secretary not to encourage the acquisition by the private sector of U.S. launch property if substantially equivalent launch property is otherwise available from a domestic source on reasonable terms and conditions. Revises insurance requirements for persons licensed to provide launch services. Allows such persons, as an alternative to obtaining liability insurance, to demonstrate financial responsibility sufficient to compensate claims arising from death, bodily injury, or loss of or damage to property resulting from activities carried out under such license. Requires each licensee to: (1) enter into reciprocal waivers of claims; or (2) obtain insurance with respect to claims by the licensee or a contractor, subcontractor, or customer of the licensee, or by a contractor, subcontractor of such customer, involved in providing the launch services, for death, bodily injury, or loss of or damage to property resulting from activities carried out under the license. Authorizes the Secretary to enter into reciprocal waivers of claims with respect to claims from activities carried out under a license. Requires the Secretary to propose to the Congress every three years adjustments to the amount of insurance or financial responsibility required of a licensee. Requires the Secretary to provide for the payment of successful claims against parties subject to this Act by any other party to the extent that such claims are not compensated by insurance, including self-insurance. Provides that the Secretary may not relieve the United States of liability for damage or injury resulting from negligence or intentional misconduct of the United States or its agents. Requires the Secretary to act as insurer for any launch involving an eligible satellite. Describes an eligible satellite as: (1) one under construction on August 15, 1986; (2) one that holds an unperformed launch services agreement or contract with the National Aeronautics and Space Administration as of such date; and (3) one that is licensed for launch under the Commercial Space Launch Act. Requires the Secretary to ensure that launches of satellites with a launch date commitment are not unreasonably preempted from access to U.S. launch sites or property except in cases of imperative national need. Directs the Secretary to study the process for scheduling launches and report results to the Congress within 90 days after enactment of this Act. Expresses the sense of the Congress that the United States should explore ways and means of developing a dialogue with appropriate foreign governments to develop guidelines for access to launch services by satellite builders and users to assure reasonable and fair international competition in commercial space activities. Directs the Administrator of the National Aeronautics and Space Administration to report to the Congress on a program for research into launch systems component technologies, to develop higher performance and lower costs for commercial and Government launches.
United States · United States Congress · 11 December 1987
Long Term Care Incentives Package - Title I: Tax Credit for Maintaining a Household for Dependents Who Have Attained Age 65 - Amends the Internal Revenue Code (IRC) to allow a nonrefundable income tax credit to individuals who maintain a household in which a dependent aged 65 or older resides. Applies the credit to the full amount paid or incurred for maintaining the household for the dependent individual. Reduces the credit (but not below zero) when the taxpayer's gross income exceeds $50,000. Limits the credit to a $100 per month per qualified dependent. Directs the Secretary of the Treasury to prepare and submit to specified congressional committees a report detailing the administrative problems and revenue cost in connection with such a credit. Title II: Tax Credit for Contributions to Health Care Savings Account - Amends the IRC to permit individuals (employees or self-employed individuals) and employers to contribute to health care savings accounts. Limits the annual contribution to an amount no greater than the combined employee and employer hospital insurance (Medicare) payroll tax paid during that year. Provides that the employee or self-employed individual and the employer will each receive a 50 percent tax credit for their respective portion of hospital insurance payroll tax paid. Provides that a health care savings account shall be exempt from income taxes, except for the tax on certain unrelated business income, unless the account ceases to be a proper health care savings account because the beneficiary either engages in prohibited transactions or pledges the account as security. Excludes from the gross income of the distributee any amounts distributed from the account as long as they are used for medical expenses while the individual is eligible for Medicare. Permits the tax-free rollover of contributions from one health care savings account to another for the benefit of the distributee. Imposes a ten percent penalty on early distributions from a health care savings account. Provides that no amount distributed out of a health care savings account may be taken as a medical expense deduction. Imposes a tax on any excess contributions to such accounts. Imposes a penalty tax on prohibited transactions involving a health care savings account. Imposes a five percent tax on any distribution from a health care savings account in the taxable year that reduces the level of all such accounts with respect to the distributee below the total value of health care savings account tax credits for the distributee. Provides exceptions for certain distributions. Imposes a 100 percent tax on such distributions if the relevant transactions are not corrected within the taxable period. Imposes a 50 percent excise tax on the difference between the value of a decedent's health care savings account at the time of death and the amount contributed into the spouse's health care savings account at the time of, and on account of, such death. Establishes penalties for failure to file required reports with respect to health care savings accounts. Amends title XVIII (Medicare) of the Social Security Act to provide that in the case of an individual who has established a health care savings account, the total amount of any Medicare benefits that will be paid with respect to the individual will be reduced by a health care savings account-related deductible for the year, as described in this Act. Provides special rules for individuals who cannot obtain insurance at the standard premium rates to cover their added deductible. Provides that these high cost insurance beneficiaries' added deductible be reduced by a proportion reflecting 80 percent of the excess premium required above the standard rate, but not below 120 percent of the individual's health care savings account annuity amount. Establishes catastrophic health care expense protection for certain individuals qualifying for Medicare protection. Requires such individuals to have contributed at least one-third of the maximum amount possible over the course of their careers into a health care savings account and at least $100 (indexed for inflation) or 50 percent of the maximum contribution per year, whichever is greater, in ten individual years. Treats surviving spouses without a separate health care savings account as eligible for the catastrophic coverage if the deceased spouse was formerly eligible for catastrophic coverage and the surviving spouse rolls 100 percent of the health care savings account of the deceased spouse into a health care savings account. Title III: Tax Provisions Related to Long-Term Care Insurance - Amends the IRC to require that, for the purpose of determining the income tax liability of life insurance companies, qualified long-term care insurance be treated as accident or health insurance. Applies this provision to policies to provide coverage for at least 12 consecutive months of diagnostic, preventive, therapeutic, rehabilitative, or personal care services required by an individual aged 50 or older and provided in a setting other than an acute care unit of a hospital. Requires issuers of such insurance to be reinsured by the Federal National Long-term Care Reinsurance Corporation if such Corporation is incorporated as of January 1, 1990. Provides that for the purpose of determining whether a tax exclusion applies to employer contributions to, or an employee's receipt of benefits from, qualified long-term care insurance, such contributions and benefits shall be considered to be for personal injury or sickness and for medical care. Excludes from gross income: (1) amounts withdrawn from an individual retirement plan to pay for long-term care insurance for a distributee who has attained age 59 1/2 by the date of the distribution or for a spouse meeting the same age requirement; and (2) amounts received when an individual aged 65 or older surrenders, cancels, or exchanges a life insurance policy and uses the proceeds to pay for long-term care insurance for himself or herself or for a spouse meeting the same age requirement. Title IV: Federal National Long-Term Care Reinsurance Corporation - Authorizes the Secretary of Health and Human Services to provide for the incorporation of the Federal National Long-Term Care Reinsurance Corporation (Corporation), which shall not be an agency or establishment of the U.S. Government. Requires the Corporation to confine its activities to reinsuring insurance companies for extraordinary loss in the issuance or payment of qualified long-term care insurance benefits. Sets forth organizing and administrative provisions with respect to the Corporation. Exempts the Corporation from State regulation and taxation, except for taxes on real property. Directs the Corporation to report annually to both the President and the Congress regarding its activities.
United States · United States Congress · 10 December 1987
Expresses the gratitude of the U.S. Government to Ray A. Barnhart, retiring Federal Highway Administrator, for his efforts to preserve and improve the Federal-Aid Highway System.
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 · 19 November 1987
Adolescent Tobacco Education and Prevention Act - Amends the Drug-Free Schools and Communities Act of 1986 to include instruction relating to the use of tobacco products as an activity under drug and alcohol abuse prevention and education programs. Requires such instruction to include: (1) the variety of tobacco products available; (2) the physical and psychological effects on the human body of the inhalation of tobacco smoke, ingestion of tobacco products, and any other use of tobacco products; (3) the addictive nature of such products; and (4) the connection between use of tobacco products and other forms of substance abuse, specifically use of marijuana and alcohol abuse. Prohibits the sale of tobacco products to any person under the age of 18 or such other age as a State may establish. Requires such products to be sold over-the-counter by the legal owner, proprietor, or designated employee of an establishment. Requires the posting of a conspicuous sign in such establishment which states that the sale of cigarettes to minors is prohibited. Establishes fines for violations.
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 · 9 November 1987
Southern California Indian Land Transfer Act - Declares that all Federal right, title, and interest in specified lands (including all improvements and appurtenances to such lands) of certain groups or bands of Mission Indians (located in California) are to be held in trust by the United States for the benefit of such groups or bands and made a part of their respective reservations. Requires that the Secretary of the Interior file a map and legal description of each reservation addition designated with the Committee on Interior and Insular Affairs of the House of Representatives and with the Committee on Energy and Natural Resources of the State and that such documents be on file and available for public inspection. Provides that nothing in this Act shall affect any person's right or interest in such lands (including any right-of-way, mining claim, or grazing permit) in effect on the day before the enactment of this Act. Authorizes any person who holds a valid grazing permit and lease with respect to such lands to have the right to purchase (at fair market value) such lands within one year from the date of the enactment of this Act. Requires the Secretary of the Interior, before the end of the 30-day period beginning on the date of the enactment of this Act, to notify such persons with regard to the right to purchase such lands. Provides that amounts derived (after the enactment of this Act) from sales, bonuses, royalties, and rentals with respect to such lands shall be available for use by such groups or bands of Mission Indians. Subjects such lands to the existing U.S. laws relating to Indian reservations.
United States · United States Congress · 9 November 1987
Forgotten Widows and Survivor Benefits Improvements Act of 1987 - Amends armed forces annuity payment provisions to provide that $165 a month shall be the minimum benefit payable to a surviving spouse eligible for such annuity. Provides that any amount in excess of $165 of an annuity payment shall be considered income under laws administered by the Veterans Administration. Provides the same monthly annuity to certain widows and widowers of persons who became entitled to retired or retainer pay before their death before a certain date, or who chose not to provide their spouse with an annuity and died before a certain date. Prohibits a monthly annuity from being reduced to less than $165 a month when such annuity is reduced because there is no longer a dependent child or because the widow or widower attains age 62.
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 · 27 October 1987
Amends the Internal Revenue Code to reduce from 28 to 15 percent the maximum income tax rate applicable to the long-term capital gains of individuals. Excludes capital gains from the phaseout affecting personal exemptions and the 15 percent income tax rate.
United States · United States Congress · 20 October 1987
Cocaine and Crack Dealers' Graduated Penalties Act of 1987 - Amends the Controlled Substances Act to establish increased penalties for certain offenses involving the possession of cocaine base.
United States · United States Congress · 20 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 · 20 October 1987
States that funds made available to carry out the Anti-Drug Abuse Act of 1986 may not be used to provide counsel who assist defendants accused of violations of the Controlled Substances Act or similar State or local laws.
United States · United States Congress · 20 October 1987
Federal Parolee Drug Testing Act of 1987 - Amends the Federal criminal code to require mandatory drug testing for individuals to be released on parole. Conditions the release of any individual whose test results indicate the use of illegal drugs upon treatment deemed appropriate by the judicial officer.
United States · United States Congress · 15 October 1987
Designates March 18, 1988, as National Energy Education Day to promote and enhance energy education programs at all grade levels of public and private schools.
United States · United States Congress · 14 October 1987
Amends title XVIII (Medicare) of the Social Security Act to revise the standards applicable to Medicare supplemental health insurance policies so that such policies provide coverage of the catastrophic health care expenses which the Medicare program does not reach.
United States · United States Congress · 14 October 1987
Redefines "eligible veterans" for purposes of determining eligibility as a Vietnam veteran for educational assistance to include any individual who had commenced the third academic year as a cadet or midshipman at one of the service academies before January 1, 1977, if the individual: (1) graduated from such academy; (2) served on active duty for more than 180 days after graduation; and (3) was discharged or released from active duty under conditions other than dishonorable. Sets forth provisions governing the transition to such educational assistance program for veterans enrolled in the educational assistance program for post-Vietnam era veterans. Requires an eligible veteran electing to make such transition to file such election with the Veterans Administration before the expiration of the G.I. Bill.
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 · 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.
United States · United States Congress · 8 October 1987
Medicaid Home and Community Quality Services Act of 1987 - Amends title XIX (Medicaid) of the Social Security Act to require States to provide Medicaid coverage of community and family support services for severely disabled individuals who became disabled before age 22 and are living in a family home, foster family home, or community living facility. Requires that such services be provided in accordance with a written habilitation plan developed by an interdisciplinary team on the basis of a comprehensive assessment of the individual's strengths and the services and support necessary to: (1) enable such individual to attain or retain capabilities for independence or self-care; (2) promote interaction between disabled and nondisabled individuals within the community; and (3) enable disabled individuals who are over age 18 to engage in paid employment. Increases the age at which newly disabled individuals will be eligible for this Act's coverage so that eventually individuals who become disabled between age 22 and 50 will be covered. Lists the services which may comprise community and family support services, requiring that such services include at a minimum: (1) case management services; (2) individual and family support services; (3) specialized vocational services; and (4) protective intervention services. Excludes from such services: (1) room and board, other than room and board provided for less than six consecutive weeks and less than 12 weeks per year; (2) cash payments as a service; (3) aversive behavior intervention, management, or therapies; (4) services provided to a disabled individual living in a hospital, or skilled nursing or intermediate care facility; (5) educational services which the State makes generally available to its residents without cost and without regard to their income; and (6) services for which payment is made under title XVIII (Medicare), or part A (Aid to Families with Dependent Children) or B (Child Welfare Services) of title IV of the Act. Requires each State to make certain assurances regarding their provision of community and family support services and submit an implementation strategy to the Secretary of Health and Human Services. Requires that such implementation strategies: (1) describe the extent and scope of community and family support services provided to the severely disabled and the extent and scope of services provided to the severely disabled who are institutionalized; (2) set forth the objectives and a five-year strategy for expanding community and family support services for the severely disabled; (3) include certain procedures for transferring severely disabled, institutionalized individuals to family homes, foster family homes, or community living facilities; (4) set forth standards for the provision of community and family support services and a program for licensing and certifying all facilities and programs providing such services; (5) provide for assessments of the provision and affect of community and family support services and the correction of service deficiencies; (6) provide the public with an adequate opportunity to comment on the strategies; (7) set forth methods ensuring that the personnel providing community and family support services receive adequate training and are competent to provide such services; (8) provide that the State has in effect a management information system capable of collecting, storing, and retrieving data on the severely disabled who receive community and family support services; (9) provide an opportunity for an appeal and hearing before a hearing officer to individuals who believe themselves to be inappropriately served or denied an appropriate service, or who are being scheduled for an involuntary transfer from one living arrangement to another; (10) describe the methods to be used in administering community and family support services; and (11) set forth procedures to protect the interests of public employees who will be affected by the transfer of the severely disabled from public institutions. Allows States to provide any new community and family support service for up to three years without meeting the Medicaid requirements that they provide a service on a statewide basis and that the service be comparable in all parts of the State. Requires that intermediate care facility services for the mentally retarded include the ascertainment of the individual needs of each newly admitted individual by an interdisciplinary team within 30 days and the development of a written habilitation plan for each individual. Limits Medicaid payments to States for skilled nursing and intermediate care facility services furnished to individuals under age 65 who became disabled before age 22 to the amount payable for such services in the fiscal year ending after the enactment of this Act, increased if and by the extent to which the percentage increase in the consumer price index exceeds six percent. Makes such limitation inapplicable to facilities which have less than 16 beds or meet the size and location requirements for a community living facility. Requires States to have in effect a system to protect and advocate those rights of the severely disabled who are eligible for medical assistance which relate to the provision of such assistance. Provides Federal Medicaid matching funds for such system. Gives individuals who are adversely affected by a violation of this Act's requirements the right to bring an action to enjoin such violation. Allows States to set payment rates for community and family support services for the severely disabled. Authorizes States to treat severely disabled individuals under age 19 who are not in a medical institution as receiving benefits under title XVI (Supplemental Security Income) (SSI) of the Act for Medicaid eligibility purposes if they would be eligible for SSI benefits if institutionalized. Requires States to establish a uniform income standard for the severely disabled regardless of whether or not they are in a medical institution. Authorizes States to provide Medicaid coverage of disabled spouses and children who, except for the resources deemed to them, would be eligible for SSI benefits. Removes certain limitations on the Secretary's approval of reduction and correction plans for deficient intermediate care facilities for the mentally retarded. Makes individuals who are severely disabled and receiving or deemed to be receiving SSI benefits eligible for Medicaid as long as such qualifications continue to be satisfied. Directs the Secretary to establish, within the Health Care Financing Administration, a Bureau of Developmental Disabilities Services responsible for administering Medicaid programs for the severely disabled. Requires the Secretary to: (1) develop standards and a program for training Federal and State personnel who perform surveys of skilled nursing and intermediate care facilities to determine whether such facilities meet Medicaid participation requirements; and (2) periodically conduct studies of the reliability of such surveys and make the changes necessary to improve such reliability. Directs the Secretary to support the development of: (1) instruments to assess outcomes in the provision of this Act's services; and (2) competency-based personnel standards for agencies and organizations providing services to the severely disabled pursuant to this Act. Requires the Secretary to: (1) conduct an annual assessment of each State's compliance with this Act's requirements; and (2) issue final regulations regarding this Act's amendments prior to the first fiscal year beginning after this Act's enactment. Sets forth reporting requirements.
United States · United States Congress · 1 October 1987
Corporation for Small Business Investment Charter Act - Amends the Small Business Investment Act of 1958 to establish timetables to govern the promulgation of regulations by the Small Business Administration (SBA) and the qualification of licensees to do business with the Corporation for Small Business Investment and the special-purpose trust established by this Act. Establishes the Corporation for Small Business Investment as a Government-sponsored private corporation. Requires the President to appoint its interim Board of Directors. Sets forth procedures for selection of the permanent Board and describes Board duties. Sets out the Corporation's stock structure. Permits only small business investment companies to hold voting common stock. Requires the Corporation to mandate certain contributions from these companies in order to accumulate capital surplus funds from private sources. Includes depository institutions as eligible contributors entitled to receive stock and dispose of it. Authorizes the Corporation to issue obligations and securities, within prescribed limits. Permits the Secretary of the Treasury to purchase such obligations but sets amount and yield restrictions. Makes all obligations issued by the Corporation acceptable as security for any fiduciary, trust, and public funds controlled by the United States. Exempts Corporation issues from the regulatory framework of the Securities and Exchange Commission. Authorizes the Corporation to issue commitments or otherwise deal in small business investment securities after the permanent Board has been duly constituted. Sets forth the procedure for perfecting a security or ownership interest in small business investment securities created by the Corporation. Authorizes the Corporation to guarantee specified securities. Directs the Corporation to establish criteria, including private capital amount requirements, for the qualification of small business investment companies to conduct business with it. Instructs the Corporation to enter into agreements with small business investment companies, which are authorized to provide equity capital and loans to small businesses. Restricts the financing activities of the investment companies, setting time limits, aggregate securities acquisition limits, and use restrictions with respect to loan funds. Prohibits the Corporation from purchasing or guaranteeing securities in excess of ten percent of its assets. Provides for both financial and compliance audits of small business investment companies. Exempts loans made by small business investment companies from State usury law, unless the State expressly enacts overriding legislation. Directs the Corporation to adopt independent criteria in connection with the qualification of a special type of small business investment company to invest solely in disadvantaged small businesses. Establishes a special-purpose trust to benefit special small business investment companies. Provides for its operation in accordance with a trust agreement with the Corporation. Sets forth procedures for appointing the trustees. Requires the trustees to establish separate accounting for all preferred securities, debentures, loss reserves, and other funds acquired and to make an annual accounting of trust operations to the Secretary of the Treasury. Sets forth the powers of the trustees. Provides for SBA conveyance to the Corporation of all right, title, and interest to all securities and outstanding debentures issued by small business investment companies that are not in liquidation. Requires the trust to apply all of the funds held in trust and income to: (1) cover any losses realized on debentures purchased or guaranteed by the Corporation; (2) reduce the interest rate on debentures issued by special small business investment companies or purchase their preferred securities; and (3) pay administrative costs. Authorizes the trustees to purchase preferred securities and the Corporation to purchase or guarantee the payment of principal and interest on debentures issued by special small business investment companies. Sets forth the terms and conditions for these purchases. Authorizes a special small business investment company to request that the Corporation purchase or guarantee its debentures. Provides that such debentures shall be subordinate to any other obligations of such companies. Sets forth restrictions on the interest rate on and total amount of such debentures. Requires that all outstanding preferred securities purchased by the trust from special small business investment companies be redeemed and transferred to the Treasury 50 years after the effective date of this Act. Gives the SBA review authority over the Corporation and requires annual reporting in connection with this review. Mandates an annual independent audit of the Corporation's accounts, with reporting to the Secretary of the Treasury, who must subsequently report to the President and to the House and Senate Small Business Committees. Subjects Corporation books and records to audit by the General Accounting Office and by the Office of the Inspector General of the SBA under specified conditions. Requires annual Corporation reporting to the President, the SBA, and relevant congressional committees. Directs the Secretary of the Treasury to sell to the Corporation on September 30, 1988, all the right and interest in small business investment company securities guaranteed by the SBA and held by the Federal Financing Bank, providing such securities are due in FY 1989 or later. Sets a minimum final purchase price of $720,000,000, a specified amount of which must be in preferred stock in the Corporation. Requires the Secretary of the Treasury to propose a sale price for the securities that the Corporation is to purchase. Sets forth procedures for determining the purchase price if the Board finds the Secretary's proposal unacceptable. Establishes criteria to govern the preferred stock issued by the Corporation as part of the purchase price. Directs the Corporation to issue to the SBA warrants to purchase nonvoting common stock equivalent to a 28 percent interest in the Corporation. Requires the Corporation to report, within 30 days of the completion of the purchase of the securities, to the House and Senate Committees on Small Business. Prohibits the SBA from: (1) making any payments to the Department of the Treasury on debentures guaranteed under the Small Business Investment Act after they are sold to the Corporation; or (2) selling or encumbering loans or debentures it has made or issued, except as specified in this Act. Requires the General Accounting Office, by January 1, 1993, to prepare a report for the House and Senate Small Business Committees on the Corporation's effectiveness in achieving the purposes of this Act.
United States · United States Congress · 1 October 1987
Federal Child Support Enforcement Act - Amends the Federal criminal code to make it a Federal criminal offense to leave or remain outside a State for the purpose of avoiding payment of arrearages in child support.
United States · United States Congress · 1 October 1987
Expresses the sense of the Congress that the Soviet Union's test of ballistic missiles near Hawaii has increased rather than decreased the risk of nuclear war. Condemns the Soviet Union for its actions regarding such test. Declares that the U.S. Government should officially protest such actions. States that the President should report to the Congress concerning the details of such test, the Soviet explanations offered, steps that will be taken to ensure that such a test will not happen in the future, and what effect an SDI system could have against a missile launched in similar proximity to the United States.
United States · United States Congress · 29 September 1987
Expresses the sense of the House of Representatives that Federal estate and gift taxes should not be changed in order to increase Federal revenues as part of deficit reduction.
![Official portrait of Rep. Packard, Ron [R-CA-48]](https://www.congress.gov/img/member/p000005_200.jpg)