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Official portrait of Rep. Pickle, J. J. [D-TX-10]

Rep. Pickle, J. J. [D-TX-10]

United States · Official source

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1,600 records where Rep. Pickle, J. J. [D-TX-10] is listed as a sponsor, author, or other actor. Search with topics and years

Bill· HRH.R. 3194 (98th)referred

Abandoned Shipwreck Act of 1984

United States · United States Congress · 2 June 1983

Historic Shipwreck Preservation Act - Provides that the United States relinquishes to the respective States all right, title, and interest of the United States with respect to historical shipwrecks and structures on the seabed or in the subsoil of lands beneath the navigable waters within the boundaries of such States. Provides that the U.S. maritime law of salvage shall not apply to such shipwrecks or structures.

Bill· HRH.R. 3110 (98th)reported

A bill to amend the Internal Revenue Code of 1954 to deny certain tax incentives for property used by governments and other tax-exempt entities.

United States · United States Congress · 24 May 1983

Amends the Internal Revenue Code to deny property used by governments, tax-exempt foreign individuals, and other tax-exempt entities accelerated depreciation deductions. Requires that any deductions for depreciation of such property be calculated according to the straight line method. Exempts from such limitation short-term or casual leases of property and property used in an unrelated trade or business. Denies the investment tax credit for property used by foreign governments and other foreign persons. Denies the investment tax credit for rehabilitation expenditures for property which is financed by the proceeds of industrial development bonds. States that the provisions of this Act shall be effective for property placed in service after May 23, 1983, with an exception for binding contracts and mass commuting vehicles financed by tax-exempt securities.

Bill· HRH.R. 3031 (98th)open

Long-Range Research and Development Tax Planning Act of 1983

United States · United States Congress · 17 May 1983

Long-Range Research and Development Tax Planning Act of 1983 - Amends the Economic Recovery Tax Act of 1981 to make permanent the income tax credit for increasing research activities.

Bill· HRH.R. 2977 (98th)open

Church Audit Procedures Act of 1983

United States · United States Congress · 11 May 1983

Church Audit Procedures Act of 1983 - Amends the Internal Revenue Code to restrict the Secretary of the Treasury from investigating or auditing churches unless the Secretary possesses evidence causing him to believe that a church: (1) is carrying on an unrelated trade or business; or (2) should not be granted tax-exempt status. Restricts the Secretary from beginning any investigation unless he has first provided the church with written notice that an investigation is being commenced. Sets forth the requirements of such notice. Requires that the Secretary must first approve an application by the regional counsel of the internal revenue region for examination of church records and religious activities before beginning any such examination. Requires the Secretary, prior to the approval of any such application, to offer in writing an opportunity for a conference to discuss facts, evidence, and issues relevant to the investigation. Requires the Secretary to notify the church in writing of the approval of the application for examination at least 15 days prior to the commencement of such examination. Limits the examination of religious activities to that necessary to determine whether an organization is a church or convention or association of churches. Limits the examination of church records to that necessary to determine the amount of tax imposed. Allows an organization which claims that the Secretary has violated the provisions of this Act to bring a civil action for injunctive relief against the Secretary. Reduces the statute of limitations for collection after assessment of tax to three years in the case of any organization which is a church or convention or association of churches.

Bill· HRH.R. 2769 (98th)reported

Retirement Equity Act of 1983

United States · United States Congress · 27 April 1983

Caribbean Basin Economic Recovery Act - Title I: Duty-Free Treatment - Authorizes the President to proclaim duty-free treatment for all eligible articles from Caribbean countries that the President designates as beneficiary countries. Requires the President to notify Congress before making such a designation. Prohibits the President from terminating such a designation unless both Houses of Congress are notified 60 days before the termination. Requires the President to consider only specified countries and territories as beneficiary countries. Prohibits the President from designating a country as a beneficiary country: (1) if it is a Communist country; (2) if it has nationalized or seized control, or effectively nationalized or seized control, of U.S. property, unless the President determines that a good faith effort is being made to compensate for such seizure; (3) if it fails to act in good faith in recognizing as binding or in enforcing arbitral awards in favor of U.S. citizens or corporations; (4) if it grants preferential treatment to the products of a developed country other than the United States which may have a significant adverse effect on U.S. commerce, unless the President reports to Congress that certain assurances have been made; (5) if it has a government-owned entity engaged in broadcasting copyrighted material belonging to U.S. copyright owners without their express consent; or (6) unless an extradition treaty exists between the United States and such country. Permits the President to designate as a beneficiary country a Communist country, an expropriating country, or a country that fails to act in good faith with respect to an arbitral award if the President determines and reports to Congress that such designation will be in the national interest. Lists factors the President should consider in determining whether to grant beneficiary designation. Amends the Tariff Schedules of the United States to grant to imports from U.S. insular possessions, subject to specified provisions of this Act, duty treatment no less favorable than the treatment afforded such imports from a beneficiary country. Directs the President to withdraw or suspend a country's beneficiary designation, if the President determines that changed circumstances in such country would prohibit such designation under the guidelines in this title. Requires duty-free treatment to apply to any article imported from a beneficiary country, unless otherwise excluded from eligibility, if: (1) the article is imported directly from such country into U.S. customs territory; and (2) the sum of specified costs of the article is not less than 35 percent of its appraised value at the time of its entry. Directs the Secretary of the Treasury to prescribe regulations governing articles eligible for such duty-free treatment, including the requirement that such articles must be wholly the product of a beneficiary country or must be a new or different article of commerce which has been produced in the beneficiary country. Prohibits this duty-free treatment from applying to: (1) textile and apparel articles which are subject to tariff agreements; (2) certain footwear, handbags, luggage, flat goods, work gloves, and leather wearing apparel; (3) tuna prepared or preserved in airtight containers; or (4) petroleum or certain petroleum products. Directs the President to suspend duty-free treatment of sugar and beef products that are the products of a beneficiary country if: (1) the beneficiary country, within 90 days of its designation as a beneficiary country, does not submit a Stable Food Production Plan to the President for evaluation; (2) the President determines that the Plan of a beneficiary country does not meet specified criteria; or (3) as a result of the monitoring of the operation of the Plan, the President determines that a beneficiary country is not making a good faith effort to implement its Plan, or that the Plan, although being implemented, is not achieving its purposes. Requires the President, before suspending such duty-free treatment, to offer to consult with the country to formulate appropriate remedial action. Requires the President, biennially, to monitor the operation of the Plans implemented by beneficiary countries and to report to Congress. Sets forth the manner of governing the importation and duty-free treatment of certain sugars, sirups, and molasses. Authorizes the President to suspend the duty-free treatment provided by this title and to proclaim a duty for an eligible article if such action is taken pursuant to certain import relief or national security provisions. Requires the International Trade Commission (ITC), in any report on a petition for import relief under the Trade Act of 1974, to state how its findings and recommendations apply to any duty-free article imported from beneficiary countries. Authorizes the President to reduce or end the application of import relief measures which apply to articles imported from beneficiary countries earlier than otherwise scheduled. Requires the suspension of duty-free treatment provided by this title to be treated as an increase in duty for purposes of the import relief section of the Trade Act of 1974. Prohibits such a suspension of duty-free treatment unless the ITC finds that the harm caused by the imports results from its duty-free treatment by this title. Authorizes the filing of petitions for import relief with the Secretary of Agriculture (Secretary), as well as with the ITC, for injury from imports of perishable products from beneficiary countries. Directs the Secretary to recommend the granting or denying of such petition within 14 days of its filing. Requires the President to take emergency action or to publish a notice of determination not to take emergency action within seven days of receiving the Secretary's recommendation. Sets forth the limits on the duration of the emergency action. Defines perishable products to include certain live plants, certain fresh or chilled vegetables, fresh mushrooms, fresh fruit, and fresh cut flowers. Exempts from proclamations under this title certain fees imposed pursuant to the Agricultural Adjustment Act. Provides for duty-free treatment of articles imported directly from Puerto Rico and the U.S. insular possessions, so long as foreign materials do not account for more than 70 percent of the total value of the articles (or more than 50 percent of the total value with respect to articles excluded from duty-free treatment under the Caribbean Basin Economic Recovery Act). Amends the Tariff Schedules of the United States to increase to five liters (currently, four liters) the amount of duty-free liquor that may be brought into the United States. Provides that not more than four liters, of such five liter limit, may have been produced outside American Samoa, Guam, or the U.S. Virgin Islands. Authorizes the President to withdraw duty-free treatment on rum if the amount of excise taxes on rum that is paid into the treasuries of Puerto Rico and the Virgin Islands falls below the amount that would have been paid if the rum had been produced in Puerto Rico or the Virgin Islands. Amends the Trade Agreements Act of 1979 to repeal the provision for protecting U.S. possessions against revenue losses caused by concessions granted by the United States in the Tokyo Round of the Multilateral Trade Negotiations. Prohibits any action under this title from affecting a tariff imposed by Puerto Rico on coffee imported into Puerto Rico. Exempts from specified sections of the Federal Water Pollution Control Act certain discharges from sources in the U.S. Virgin Islands which are attributable to the manufacture of rum. Requires the ITC to report to Congress and the President on the economic impact of this Act on U.S. industries and consumers during: (1) the two year period beginning with the enactment of this Act; and (2) each year afterwards, until duty-free treatment under this title is terminated. Sets forth assessments that the ITC shall make and factors to be considered in making those assessments. Directs the Secretary of State to prepare a study regarding the feasibility of establishing a Caribbean Trade Institute in New York City. Sets forth factors to be assessed in the study. Terminates duty-free treatment to beneficiary countries under this title after FY 1995. Title II: Tax Provisions - Amends the Internal Revenue Code to require excise taxes on rum imported into the United States to be paid to Puerto Rico and the U.S. Virgin Islands. Authorizes the Secretary of the Treasury to negotiate and conclude an agreement for the exchange of information with any beneficiary country. Requires such exchange to consist of such information as may be necessary to carry out and enforce the tax laws of both the United States and the beneficiary country. Provides that such agreements shall be treated as income conventions for purposes of disclosures of tax return information. Allows a tax deduction for attending a convention held in a beneficiary country, if such beneficiary country has a tax information agreement in effect with the United States.

Bill· HRH.R. 2589 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to exempt holdings in independent local newspapers from taxes on excess business holdings of private foundations.

United States · United States Congress · 19 April 1983

Amends the Internal Revenue Code to exempt holdings in an independent local newspaper business from the tax on excess business holdings of private foundations. Defines an "independent local newspaper business" as: (1) a proprietorship which publishes an independent local newspaper; (2) a partnership which publishes such a newspaper and which has none of its outstanding partnership interests traded in an established securities market; and (3) a corporation which publishes such a newspaper and which has none of its outstanding capital stock traded in an established securities market.

Bill· HRH.R. 2564 (98th)referred

A bill to direct the Secretary of the Treasury or his delegate to conduct a study of the advisability of replacing the current Federal income tax system for individuals and corporations with a system under which income tax is imposed on gross income.

United States · United States Congress · 14 April 1983

Directs the Secretary of the Treasury to study and report to specified congressional committees on the advisability of replacing only the Federal individual income tax or replacing both the Federal individual income tax and the Federal corporate income tax with a simplified income tax on gross income.

Bill· HRH.R. 2299 (98th)open

Fair Trade in Steel Pipe and Tube Products Act of 1983

United States · United States Congress · 23 March 1983

Fair Trade in Steel Pipe and Tube Products Act of 1983 - Provides the Secretary of Commerce and the Secretary of the Treasury with the authority necessary to enforce the terms of the Steel Pipe and Tube Arrangement between the United States and the European Community. Requires the Secretary of Commerce (the Secretary), not later than October 1 of each year, to compute the annual import ceilings for steel pipe and tube articles. Provides for intra-annual adjustments for such ceilings. Requires the Secretary to consult with the European Community if it appears that the annual import ceilings for any year might be exceeded. Requires the Secretary to seek an agreement with the European Community which will result in compliance with the import ceilings for the rest of the year. Requires the Secretary of the Treasury to enforce the import ceilings if an agreement cannot be reached with the European Community. Permits adjustment of the import ceiling if domestic manufacturers cannot meet the demand for steel pipe and tube products.

Bill· HRH.R. 2053 (98th)open

Air Travelers Security Act of 1983

United States · United States Congress · 10 March 1983

Air Travelers Security Act of 1983 - Amends the Federal Aviation Act of 1958 to declare congressional policy with respect to the marketing and sale of passenger air transportation. Directs the Civil Aeronautics Board to vacate Order 82-12-85, adopted on December 16, 1982, and to adopt as its final decision in docket numbered 36595 the recommended order of an administrative law judge dated June 1, 1982.

Law· HRH.R. 1870 (98th)enacted

Vietnam Veterans National Medal Act

United States · United States Congress · 3 March 1983

Vietnam Veterans National Medal Act - Directs the Secretary of the Treasury to coin and sell a medal in honor of the members and former members of the Armed Forces who served in Vietnam. Declares that the Secretary shall offer such medals for sale to the public at a price sufficient to cover the cost of minting and distributing of such medals.

Law· HRH.R. 1900 (98th)enacted

Social Security Amendments of 1983

United States · United States Congress · 3 March 1983

Social Security Act Amendments of 1983 - Title I: Provisions Affecting the Financing of the Social Security System - Part A: Coverage - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act and the Internal Revenue Code to provide mandatory coverage under the Old Age, Survivors and Disability Insurance program as of January 1, 1984, for: (1) all Federal employees hired on or after January 1, 1984; (2) the President; (3) the Vice President; (4) all elected officials and political appointees; (5) judges; (6) Members of Congress; and (7) all legislative branch employees who are not participating in the Civil Service retirement System as of December 31, 1983. Provides that salaries of Federal judges under age 70 shall be considered "wages" for purposes of title II. Extends mandatory coverage under the Old Age, Survivors and Disability Insurance program to all employees of nonprofit organizations for service performed after December 31, 1983. Provides that employees of nonprofit organizations who are age 55 or older as of January 1, 1984, shall be considered fully insured individuals under title II if they acquire a specified number of quarters of coverage according to their age. Prohibits the termination of State coverage agreements (under which State and local government employees may be covered under title II) on or after the enactment of this Act. Makes such prohibition applicable to any agreements in effect on the date of the enactment of this Act, notwithstanding pending termination notices. (Currently, coverage under such an agreement may be terminated if the State gives two years' written notice of such intent, following at least five years of coverage of the State or local group involved.) Part B: Computation of Benefit Amounts - Delays the June 1983 cost of living adjustment in OASDI benefits until December 1983. Provides that subsequent cost of living adjustments shall be provided on a calendar year basis beginning in 1984. Requires that the cost of living adjustments to OASDI benefits be based upon the lower of the Consumer Price Index increase or the wage increase percentage, beginning in 1988, whenever the reserves in the Federal Old-Age and Survivors Insurance Trust Fund and in the Federal Disability Insurance Trust Fund fall below a certain amount. Requires the payment of additional benefits to beneficiaries when the reserves in the trust funds have increased above a certain amount. Reduces the old-age and disability benefits of individuals who reach age 62 after 1985 and who are eligible for a pension based on non-covered employment. Increases gradually the delayed retirement credit received by workers who delay retirement beyond age 65. Part C: Revenue Provisions - Amends the Internal Revenue Code to include in gross income the lesser of: (1) one-half of the social security benefits received by a taxpayer during the taxable year; or (2) one-half of the amount by which the sum of a taxpayer's adjusted gross income plus one-half of the social security benefits received by the taxpayer during the taxable year exceeds a base amount. Defines the base amount as: (1) $25,000 for an individual; (2) $32,000 for married persons filing a joint return; and (3) zero for married persons filing separate returns. Defines as "social security benefits" OASDI benefits and tier 1 railroad retirement benefits. Requires the Secretary of Health and Human Services and the Railroad Retirement Board to file information returns indicating: (1) the aggregate amount of benefits paid to any individual during a calendar year; (2) the aggregate amount of benefits repaid by such individual during the calendar year; (3) the aggregate reductions in benefits because of amounts received under a workmen's compensation act; and (4) such individual's name and address. Requires that such information be furnished to the individuals named in the returns. Includes in the gross income of a nonresident alien one-half of any social security benefits received by such individual. Permits the Secretary of the Treasury to disclose return information from the Internal Revenue Service files on the address and status of such a nonresident alien or a U.S. citizen or resident to the Social Security Administration or the Railroad Retirement Board for purposes of withholding tax from social security benefits. Provides for the treatment of social security benefits as income from sources within the United States for purposes of the tax on nonresident aliens. Appropriates to the Federal Old-Age and Survivors Insurance Trust Fund and to the Federal Disability Insurance Trust Fund the revenues generated under this title. Requires that such appropriations be transferred at least quarterly from the Treasury to the trust funds. Requires the Secretary of the Treasury to report to Congress, the Secretary of Health and Human Services, and the Railroad Retirement Board on such transfers. Allows a tax credit in the case of an individual who retires on disability before the close of the taxable year and who, when retired, is permanently and totally disabled. Prohibits the extension of such credit to any nonresident alien. Revises the OASDI tax rates on employees and employers so as to: (1) increase the tax rate for 1984; (2) keep the current tax rate for 1985 through 1987; and (3) increase the tax rate for 1988-1989. Allows a one-time tax credit for the OASDI employee taxes and the tier 1 railroad retirement employee taxes paid during 1984. Increases the OASDI tax rates and the hospital insurance tax rates on self-employment income for taxable years 1989 through 1990. Allows a tax credit for OASDI and hospital insurance taxes paid on self-employment income, beginning in 1984. Amends title II of the Social Security Act to revise the allocations of wages and self-employment income from the Treasury to the Federal Disability Insurance Trust Fund, beginning in 1983. Part D: Benefits for Certain Surviving, Divorced, and Disabled Spouses - Permits the continued payment of OASDI benefits to: (1) surviving divorced spouses who remarry after age 60; (2) disabled widows and disabled widowers who remarry after age 50; and (3) disabled surviving divorced wives who remarry after age 50. Entitles the divorced wife of an individual who is not entitled to old-age or disability insurance benefits, but who is age 62 and is a fully insured individual, to wife's insurance benefits if such divorced wife meets the criteria for entitlement to wife's insurance benefits under title II and has been divorced from the insured individual for at least two years. Makes deductions because of the outside income limitation inapplicable to a divorced spouse's benefits. Provides that the benefits of all other persons entitled to benefits on the basis of an individual's earnings record will be determined as if the divorced spouse of such individual were not entitled to wife's or husband's benefits based on such earnings record. Provides that in the computation of benefits for a surviving spouse of an individual who dies before reaching age 62, such individual's primary insurance amount shall be determined based on the year in which the surviving spouse becomes entitled to benefits if it results in a higher benefit than the current method of determining such amount. Increases OASDI benefits for disabled widows and widowers entitled before age 60 to the level of benefits payable to widows and widowers who become entitled at age 60. Part E: Mechanisms to Assure Continued Benefit Payments in Unexpectedly Adverse Conditions - Amends titles II and XVIII (Medicare) of the Social Security Act to require that OASDI tax receipts and hospital insurance tax receipts be transferred from the Treasury to the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund, and the Federal Hospital Insurance Trust Fund (as appropriate) monthly on the first day of each calendar month. Sets forth investment requirements for such revenues. Extends until January 1988 the authority for borrowing among the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund, and the Federal Hospital Insurance Trust Fund whenever the Managing Trustee of the trust funds determines that additional funds are needed to pay benefits from one of the funds. (Currently, interfund borrowing is authorized through December 31, 1982.) Amends title VII (Administration) of the Social Security Act to require the Board of Trustees of the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund, the Federal Hospital Insurance Trust Fund, and the Federal Supplementary Medical Insurance Trust Fund to recommend to Congress the statutory adjustments necessary whenever the balance of one of the trust funds becomes inadequate to provide timely payment of benefits. Part F: Other Financing Amendments - Amends title II of the Social Security Act to require the lump sum reimbursement of the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund, and the Federal Hospital Insurance Trust Fund by the Treasury for the cost of past and future benefits attributable to noncontributory military wage credits for service before 1957. Provides for lump sum reimbursement to such trust funds of amounts equal to the OASDI and hospital insurance employee and employer taxes that would have been paid after 1956 and before 1983 if military wage credits were treated as "wages" under title II. Provides for annual reimbursement to such trust funds of amounts equal to the OASDI and hospital insurance employee and employer taxes that would be paid after 1982 if military wage credits were treated as "wages" under title II. Requires the Secretary of the Treasury to credit either the Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, as appropriate, for the amount of all benefit checks issued under title II which have not been negotiated within six months after issuance. Title II: Additional Provisions Relating to Long-Term Financing of the Social Security System - Amends title II of the Social Security Act to revise the computation formula for the primary insurance amount to reduce initial benefit levels by approximately five percent by decreasing the percentage factors in such formula by two-thirds of one percent of their present value each year for a period of eight years, starting in the year 2000. Increases the OASDI tax rate for employees, employers, and the self-employed in 2015. Title III: Miscellaneous and Technical Provisions - Part A: Cash Management - Requires the Secretary of Health and Human Services and the Secretary of the Treasury to jointly undertake a study on the maintenance and adjustment of the float periods (time periods) between the issuance of title II benefit checks from the general fund in the Treasury and the transfer of amounts to reimburse the general fund from the Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, whichever is appropriate. Requires the Secretaries to report their findings to the President and Congress. Provides for the Secretary of the Treasury to adjust procedures with respect to the float periods based upon the study. Amends title II of the Social Security Act to provide that the interest rate on late payments by States pursuant to State agreements for coverage of State and local employees under the Old Age, Survivors and Disability Insurance program shall be: (1) nine percent during the six-month period beginning on January 1, 1984; and (2) an annual rate equal to the average of the annual rates of interest applicable to special obligations issued to the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund for the six-month period beginning on July 1, 1984, and for subsequent six-month periods thereafter. (Currently, the interest rate on such late payments is six percent per annum.) Amends titles II and XVIII of the Social Security Act to restrict the investment of trust fund assets in the Federal Old- Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund, the Federal Hospital Insurance Trust Fund, and the Federal Supplementary Medical Insurance Trust Fund to interest-bearing public-debt obligations of the United States which are issued exclusively for purchase by such trust funds under Federal law. Requires that the annual report to Congress by the Board of Trustees of such trust funds with respect to the operation of the trust funds include an actuarial opinion by the Chief Actuary of the Social Security Administration or by the Chief Actuarial Officer of the Health Care Financing Administration, as appropriate, certifying that the techniques and methodologies used in such report are generally accepted within the actuarial profession and that assumptions and cost estimates are reasonable. Provides that the 1983 annual reports by the Board of Trustees of such trust funds may be filed any time not later than 45 days after the enactment of this Act. Amends title VII (Administration) of the Social Security Act to require that, for FY 1985 through 1987: (1) the disbursements of the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund, the Federal Hospital Insurance Trust Fund, and the Federal Supplementary Medical Insurance Trust Fund be treated as a separate major functional category in the Federal budget submitted by the President and in the congressional budget; and (2) the receipts of such trust funds be set forth separately in the budgets. Provides that, for FY 1989 or thereafter: (1) the receipts and disbursements of the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund, and the Federal Hospital Insurance Trust Fund shall not be included in the totals of the Federal budget or of the congressional budget and shall be exempt from general statutory budget limitations imposed on Federal expenditures and net lending; and (2) the disbursements of the Federal Supplementary Medical Insurance Trust Fund shall be treated as a separate major functional category in the Federal budget and in the congressional budget and the receipts of such trust fund shall be set forth separately in such budgets. Part B: Elimination of Gender-Based Distinctions - Enables a divorced man to qualify for husband's insurance benefits under title II on the same basis as a divorced woman may qualify for wife's benefits. (Currently, a man's entitlement to husband's benefits ceases upon his divorce.) Enables a widower to qualify for survivor's benefits based upon a deceased first wife's earnings if he remarries before age 60 but is widowed or divorced from his second wife when he applies for benefits. (Currently, a widower cannot qualify for widower's benefits based on a first wife's earnings if he has remarried.) Permits methods used to establish paternity to be used to establish maternity in order to determine whether an applicant for benefits qualifies as a child of the insured. Enables husbands and widowers of women who have transitional insured status to receive benefits based on their wives' records. (Currently, only wives and widows of men who have such status may receive such benefits.) Equalizes benefit amounts for husbands and wives who both qualify for the special benefits for individuals who reached age 72 before 1968. Extends benefits to a widowed or surviving divorced father while caring for a child. Repeals the requirement that an individual's wife's, child's, widow's, mother's, or parent's insurance benefit entitlement be terminated if such individual marries a person entitled to child's insurance benefits and such person ceases to be so entitled. Permits widowers of veterans to waive payment of a civil service survivor's annuity based on credit for military service which may be used to enable such widowers to qualify for survivor's benefits. (Currently, only widows may waive such payment.) Requires deductions from old age and survivors insurance benefits in the case of husbands or widowers who do not have children in their care. (Currently, deductions from benefits are made only in the case of wives or widows who do not have children in their care.) Part C: Coverage - Amends the Internal Revenue Code and title II of the Social Security Act to permit any American employer to enter into agreements with the Secretary of Health and Human Services to extend OASDI coverage to U.S. citizens or residents employed by foreign affiliates of such employers. (Currently, such coverage may be extended only to U.S. citizens employed by foreign subsidiaries of domestic corporations.) Includes as "employment" for purposes of title II any service which is designated as employment or recognized as the equivalent of employment under an international social security agreement pursuant to which an individual may be entitled to social security benefits based on periods of coverage under both the U.S. social security system and under the social security system of a foreign country. Provides social security coverage for non-resident aliens who are covered under such an agreement. Provides for OASDI coverage of U.S. residents who perform services outside the United States for American employers. Makes the foreign earned income exclusion from gross income inapplicable in the determination of the net earnings from self-employment with respect to a U.S. citizen or resident whose tax home is in a foreign country and who is present in a foreign country or countries for at least 330 full days of a 12-month period. (Currently, such exclusion does not apply in the case of an individual who has been a resident of the United States during the entire taxble year.) Includes as "wages" for purposes of OASDI coverage those payments made to an employee after he or she reaches age 62. Makes the employee contribution to a simplified employee pension taxable for OASDI purposes. Excludes from "wages" for purposes of OASDI coverage employer contributions to a simplified employee pension if, at the time of payment, it is reasonable to believe that the employee will be entitled to a deduction from adjusted gross income for such payment. Prohibits the OASDI coverage of State and local employees in Utah from being affected by any change in the name of an employee group. Revises the effective date for international social security agreements. Provides that with respect to withholding on sick pay of participants in multiemployer plans, such a plan shall be treated as the agent of the employers for whom services are normally rendered. Prohibits the exclusion of employer contributions from "wages" for purposes of OASDI coverage if such contributions are: (1) under a qualified cash or deferred compensation plan; (2) under a cafeteria plan; or (3) for the purchase of an annuity contract. Excludes from "wages" for purposes of OASDI coverage the value of meals or lodgings furnished by or on behalf of an employer if it is reasonable to believe that the employee will be able to exclude such items from gross income. Part D: Other Amendments - Amends title II of the Social Security Act to revise the method for computing maximum insurance benefits. Reduces from 72 to 70 the age beyond which no increases in old age insurance benefits on account of delayed retirement shall be made. Revises the insured status requirements for disability insurance benefit applications. Provides that an acknowledgment, court decree, or court order with respect to illegitimate children of disabled beneficiaries shall be treated as occurring on the first day of the month in which it actually occurs for purposes of determining eligibility for disability benefits. Permits entitlement to widow's and widower's benefits for the month immediately preceding the month of application if the insured individual died in that preceding month. Authorizes the Secretary of Health and Human Services to establish a program under which States voluntarily contract with the Secretary to periodically furnish the Secretary with information on the death certificates filed with them so that necessary corrections may be made to the beneficiary records maintained under the social security program. Permits the Secretary, in the case of individuals whose benefits are provided by a Federal or State agency other than under the Social Security Act, to provide such agency with the corrected beneficiary records from the social security program. Amends title II of the Social Security Act to decrease the amount by which the OASDI benefits payable to a spouse, surviving spouse, or mother must be reduced on account of any monthly benefits which such an individual may receive from a Federal or State pension plan from the full amount of such pension to one-third of the amount of such pension. Establishes the Joint Study Panel on the Social Security Administration, which shall study and report to specified congressional committees on the feasibility and implementation of removing the Social Security Administration from the Department of Health and Human Services and establishing it as an independent agency. Appropriates the funds necessary for the Panel to carry out its functions from the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund, the Federal Hospital Insurance Trust Fund, and the Federal Supplementary Medical Insurance Trust Fund. Provides for the termination of the Panel and all authority with respect to such Panel 30 days after the Panel files its report. Amends title XVIII of the Social Security Act to revise the effective dates of changes in the monthly Medicare premiums. Title IV: Supplemental Security Income Benefits - Amends title XVI (Supplemental Security Income) of the Social Security Act to provide for a $20 increase in the Federal SSI benefit standard for an individual and a $30 increase in the Federal SSI benefit standard for a married couple. Provides that in order to be eligible for Federal matching funds under title XIX (Medicaid) of the Social Security Act after March 1983, a State cannot reduce the combined level of its supplementary payments and the SSI benefits payable for a particular month below the combined level of such payments and benefits for March 1983 increased by the amount of all cost of living adjustments which have occurred after March 1983 and before that particular month. Permits aged, blind, or disabled individuals living in public emergency shelters for the homeless to receive SSI benefits for up to three months during any 12-month period. Amends title XVI and Part A (Aid to Families with Dependent Children) of title IV of the Social Security Act to exclude from "income" for purposes of the SSI and AFDC programs any support or maintenance assistance furnished to a family based on need, including home energy assistance. Title V: Unemployment Compensation Provisions - Part A: Federal Supplemental Compensation - Amends the Federal Supplemental Compensation Act of 1982 to extend the Federal supplemental compensation program to September 30, 1983. (Currently, the program ends on March 31, 1983.) Sets forth the method for computing the amount which shall be established in Federal supplemental compensation accounts payable to individuals for weeks beginning after March 31, 1983. Provides that the maximum amount of Federal supplemental compensation payable to an individual who received any trade readjustment allowances under the Trade Act of 1974 during a benefit year shall be reduced so that the aggregate amount of such individual's regular compensation, extended compensation, trade readjustment allowances, and Federal supplemental compensation for such year does not exceed the amount which would have been payable to such individual had he or she not been entitled to any trade readjustment allowances. Provides that in the case of an individual who received Federal supplemental compensation and exhausted his or her rights to such compensation before April 1, 1983, such individual's eligibility for additional compensation under this title shall not be affected by any event or failure to meet the requirements relating to unemployment compensation eligibility occurring after the date of exhaustion of rights and before April 1, 1983. Provides for the modification of State agreements under the Federal Supplemental Compensation Act of 1982 to conform with the changes made by this title. Requires the Secretary of Labor to terminate a State's agreement if the State fails or refuses to enter into a modification of such agreement. Part B: Miscellaneous Provisions - Amends the Internal Revenue Code and title III (Grants to States for Unemployment Compensation Administration) of the Social Security Act to provide that no provision under current law shall be construed to prohibit States from deducting an amount from unemployment compensation payable to an individual to pay for health insurance upon the election of the individual. Allows a nonprofit organization which elects to switch from the contribution to the reimbursement method of financing unemployment benefits to apply any accumulated balance in its unemployment account to costs incurred after its election if: (1) the organization did not make such election before April 1, 1972, because as of such date it was treated as a nonprofit organization under the Internal Revenue Code; (2) the Internal Revenue Service subsequently determined that such organization was a charitable organization under the Code; and (3) such organization made the election before the earlier of 18 months after such election was available to it under State law or January 1, 1984. Title VI: Prospective Payments for Medicare Inpatient Hospital Services - Amends title XVIII of the Social Security Act to eliminate the limits on operating costs of inpatient hospital services for cost reporting periods beginning on or after October 1, 1985. Excludes from the term "operating costs of inpatient hospital services": (1) capital-related costs; and (2) costs of approved educational activities. Provides as an additional requirement for a hospital reimbursement control system that the Secretary of Health and Human Services shall determine that the system will not preclude an eligible health care organization from negotiating directly with hospitals with respect to the organization's rate of payment for inpatient hospital services. Prohibits the Secretary from denying a State's application to use a hospital reimbursement control system on the ground that: (1) such system is based on a payment methodology other than on the basis of a diagnosis-related group; or (2) the amount of payments made under such system will be less than payments made not using such system. Sets forth requirements with respect to the methods for projecting the allowable costs of inpatient hospital services under a State hospital reimbursement control system. Requires the Secretary to approve a State's hospital reimbursement control system if: (1) the system is operated directly by the State or a State entity; (2) the system provides for the prospective determination of rates; (3) hospitals under the system will monitor the State's performance; (4) the system will not result in a significant reduction of or refusal to admit patients who cannot pay for hospital services; (5) significant changes in the system will take effect only upon 60 days' notice to the Secretary and hospitals affected; and (6) the State has consulted with local governmental officials on the impact of the system on public hospitals. Provides that these requirements shall be in addition to: (1) current law requirements that a hospital reimbursement system apply to substantially all non-Federal acute care hospitals and to at least 75 percent of hospital inpatient revenues or expenses, provide equitable treatment of all payors, hospital employees, and patients, and not allow expenses under the Medicare system to exceed amounts which would have been incurred without the system; and (2) the requirement under this Act that such a system not preclude a health care organization from negotiating with hospitals over costs. Establishes a method for the payment of hospitals for operating costs of inpatient hospital services on the basis of DRG (diagnosis-related group) prospective rates. Specifies the hospitals to which such method would not apply. Requires the Secretary to establish a classification of inpatient hospital discharges by diagnosis-related groups and a methodology for classifying specific hospital discharges within these groups in order to compute DRG-specific payment rates. Requires the Secretary to make additional payments to hospitals for cases which are significantly different in terms of length of stay or unusual costs from cases within the same diagnosis-related group and for indirect costs of medical education. Requires the Secretary to adjust payment amounts where appropriate in the case of hospitals which serve a disproportionate number of low-income patients, sole community hospitals, and hospitals in Alaska and Hawaii. Requires adjustments for certain inpatient hospital services which were, but are no longer, paid for under part B (Supplementary Medical Insurance) of title XVIII of the Social Security Act. Requires the Secretary to publish yearly in the Federal Register the methods for computing the DRG prospective payment rates for the following fiscal year. Prohibits administrative and judicial review of: (1) certain adjustments in payments made to maintain budget neutrality; and (2) the Secretary's establishment of diagnosis-related groups. Requires that, for FY 1984 and 1985, expenditures under the Medicare system be equal to expenditures under the system before the enactment of this Act. Directs the Secretary to appoint a panel of independent experts to review and report to the Secretary annually, beginning in FY 1986, on hospital costs and on the appropriate increase in payments for hospitals. Requires publication in the Federal Register of the Secretary's final determination of such increase for each fiscal year. Requires the Secretary to maintain through at least September 30, 1988, a system for the reporting of expenses of hospitals receiving payments under this Act. Requires the Secretary to establish a hospital admission and discharge monitoring system. Permits the Secretary to deny Medicare payments or to require a hospital to take corrective actions if such hospital has taken actions which result in inappropriate admissions or unnecessary multiple admissions or other inappropriate medical practices. Prohibits the payment under this title of capital expenditures for inpatient hospital services in a State after three years following the enactment of this Act, unless the State has a capital expenditure review agreement with the Secretary under this Act and has recommended approval of such expenditures pursuant to such agreement. Requires the Secretary to phase out the allowance for return on equity capital for hospitals receiving payments under the DRG prospective rate system. Prohibits Medicare payments for inpatient hospital services not provided by a physician or a hospital unless the services are furnished under arrangements with the entity providing such services made by the hospital pursuant to title XVIII of the Social Security Act. Requires hospitals receiving Medicare payments to maintain an agreement with a utilization and quality control peer review organization under which such organization will review admissions, discharges, and quality of care with respect to Medicare patients. Prohibits such hospitals from charging for inpatient hospital services for which payment is denied because of inappropriate admission or medical practices. Requires that all items and services furnished to a patient of a hospital receiving Medicare payments be furnished only by such hospital or under arrangements made by the hospital. Permits health maintenance organizations which have risk-sharing contracts with the Secretary to elect to have hospital payments made directly to hospitals and subtracted from Medicare payments to be made to the organizations. Requires the Provider Reimbursement Review Board to review complaints with respect to the Secretary's final determination of Medicare payments to hospitals. Requires the Secretary to report to Congress at the end of 1983 on: (1) the method by which capital-related costs associated with inpatient hospital services can be included in the prospective payment amounts computed under this Act; (2) payment with respect to a return on equity capital for hospitals receiving Medicare payments; and (3) the impact on skilled nursing facilities of hospital prospective payment systems and the payment of skilled nursing facilities. Requires the Secretary to report annually to Congress on: (1) the impact of the Medicare payment methodology under this Act on individual hospitals, classes of hospitals, beneficiaries, and other payors for inpatient hospital services; and (2) the impact of computing averages by census division rather than on a national average basis. Specifies particular studies which the Secretary shall include in the annual report to Congress for 1984, 1985, and 1986. Requires the Secretary to modify certain Medicare demonstration projects entered into by States after August 1982, and in effect as of March 1, 1983, so that the projects are not required to maintain the rate of increase in Medicare hospital costs in those States below the national rate of increase in Medicare hospital costs. Expresses the intent of Congress that, in the implementation of a system for including capital-related costs under a prospectively determined payment rate for inpatient hospital services, costs related to capital projects initiated on or after March 1, 1983, may be distinguished from costs of projects initiated before such date.

Bill· HRH.R. 1883 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to provide a tax credit to homebuilders for the construction of residences incorporating certain solar energy utilization characteristics.

United States · United States Congress · 3 March 1983

Amends the Internal Revenue Code to provide homebuilders with an income tax credit for the construction of residences which incorporate a passive solar energy system. Directs the Secretary of the Treasury, after consultation with the Secretaries of Energy and Housing and Urban Development, to prescribe regulations setting forth a solar construction credit table for purposes of determining the amount of the credit for which the incorporator of the solar energy system is eligible. Limits the dollar amount of such credit to $2,500. Phases out such credit in annual increments after 1988. Defines "passive solar energy system" as a system which contains a solar collection area, an absorber, a storage mass, a heat distribution method, and heat regulation devices. Requires such system to be installed in a new residence after September 30, 1983 and before January 1, 1992.

Bill· HJRESH.J.Res. 178 (98th)open

A joint resolution to authorize and request the President to issue a proclamation designating May 21, 1983 as "National Sakharov Day".

United States · United States Congress · 3 March 1983

Designates May 21, 1983, as National Sakharov Day. Authorizes and requests the President to: (1) call upon all nations to designate May 21, 1983, as National Sakharov Day; (2) urge the Soviet Union to permit the Sakharovs to freely choose their place of residence; and (3) direct the American delegation to the United Nations to introduce a resolution in the General Assembly calling upon that body to designate May 21, 1983, as International Sakharov Day.

Bill· HRH.R. 1635 (98th)open

Industrial Development Bond Limitation Act of 1983

United States · United States Congress · 24 February 1983

Industrial Development Bond Limitation Act of 1983 - Amends the Internal Revenue Code to decrease the cost recovery deductions for property financed with tax-exempt (interest excluded from gross income) industrial development bonds by increasing the number of years over which the taxpayer may recover the costs of the property. Extends the recovery period for 15-year real property to 25 years. Provides an exception for any recovery property which is placed in service in connection with projects for residential rental property financed by the proceeds of tax-exempt industrial development bonds. Denies the tax exemption to certain bonds if a significant portion of the proceeds of the issue are to be invested in deposits or accounts in a federally-insured financial institution. Exempts from this rule: (1) proceeds of the issue invested for an initial temporary period until such proceeds are needed; (2) investments related to debt service; or (3) investments of a reserve which meet the requirements of the arbitrage bond rules. Provides that the exemption for small issue industrial development bonds will not apply if the principal uses of any facility being financed with such issue is a large business (capital expenditures of over $20,000,000 during a three year period). Prohibits the financing of land with small issue industrial development bonds.

Bill· HRH.R. 1390 (98th)referred

National Commission on Neurofibromatosis Act

United States · United States Congress · 10 February 1983

National Commission on Neurofibromatosis Act - Directs the Secretary of Health and Human Services to establish within 60 days a National Commission on Neurofibromatosis which shall formulate a plan for the study, prevention, and treatment of neurofibromatosis. Sets forth operating and related provisions. Authorizes the Commission to transmit interim reports. Requires: (1) a final report to the President and to each House of Congress within one year; and (2) the Secretary to file a final report and a budget analysis for neurofibromatosis research with the appropriate congressional committees within 15 days after the President submits his budget to Congress. Terminates the Commission three months after submission of the final report. Authorizes appropriations.

Law· HRH.R. 1296 (98th)enacted

Payment-in-Kind Tax Treatment Act of 1983

United States · United States Congress · 7 February 1983

Amends the Internal Revenue Code to permit farmers who participate in a Federal payment-in-kind program to elect to treat commodities they receive as income in the year of receipt or the year of sale. Permits farmers to elect a deferral of the income resulting from the cancellation of Commodity Credit Corporation loans. Provides that farmers participating in a payment-in-kind program do not forfeit eligibility for the special use valuation provisions for farm property.

Bill· HRH.R. 1285 (98th)referred

National Heritage Resource Act of 1983

United States · United States Congress · 7 February 1983

National Heritage Resource Act of 1983 - Amends the Internal Revenue Code to allow creators of artistic properties an income tax deduction for the current fair market value of literary, musical, or artistic compositions which they contribute to charitable organizations. Requires: (1) that the artistic property be created by the taxpayer at least one year prior to the time of such contribution; (2) that the fair market value of such property be appraised within one year of the date of contribution; and (3) that the donee of such property show that the use of the property will be related to the charitable purpose or function of his organization. Denies a fair market value deduction for contributions of any letter, memorandum, or similar property produced by a Federal or State employee which arose out of the performance of such employee's official duties. Exempts such fair market value deduction from the application of the minimum tax.

Bill· HRH.R. 1179 (98th)open

Residential Mortgage Pension Investment Act of 1983

United States · United States Congress · 2 February 1983

Residential Mortgage Pension Investment Act of 1983 - Amends the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code to exempt from specified prohibited transaction provisions any qualified mortgage transaction engaged in by an employee benefit plan, provided such transaction is at "arm's length" (i.e. if the terms of the transaction are at least as favorable to the plan as those of similar transactions involving unrelated parties).

Bill· HRH.R. 1138 (98th)open

Upper White Oak Bayou Flood Control Act of 1983

United States · United States Congress · 1 February 1983

Upper White Oak Bayou Flood Control Act of 1983 - Authorizes the Secretary of the Army, acting through the Chief of Engineers, to construct the project for flood control and recreation in the Upper White Oak Bayou area, Texas.

Resolution· HRESH.Res. 45 (98th)referred

A resolution urging the United States Postal Service to issue a postage stamp commemorating servicemen and servicewomen of the United States who, as a result of their service to the Nation during a time of military conflict, have been prisoners of wars or have been declared missing in action.

United States · United States Congress · 27 January 1983

Urges the United States Postal Service to issue a postage stamp commemorating members of the uniformed services who have been prisoners of war or missing in action especially those missing as a result of the conflict in Southeast Asia.

Bill· HRH.R. 882 (98th)referred

A bill to require a two-thirds vote of each House of Congress (except in a state of emergency) to pass a joint resolution to continue appropriations for departments, agencies, and other entities of the Federal Government pending the passage of appropriation Acts for such departments, agencies, and other entities.

United States · United States Congress · 25 January 1983

Requires a two-thirds vote in each House of Congress to pass a joint resolution to continue appropriations for Federal departments, agencies, and other entities pending the passage of appropriation Acts for such entities. Exempts the Congress from such requirement when the President declares a state of emergency in the operation of the Federal Government.

Bill· HRH.R. 884 (98th)referred

Mortgage Interest Rate Reduction Act of 1983

United States · United States Congress · 25 January 1983

Mortgage Interest Rate Reduction Act of 1983 - Amends the Internal Revenue Code to exclude from the gross income of qualified lenders 25 percent of the interest received on certain mortgage loans. Requires that the effective rate of interest on such financing not exceed 90 percent of the prevailing conventional mortgage rate. Specifies that such exclusion is not limited to the lender who originated the loan. Provides that, for purposes of the bad debt deduction for commercial banks, qualified mortgage loans shall be included in computing the percentage of outstanding loans.

Law· HJRESH.J.Res. 93 (98th)enacted

A joint resolution to provide for the awarding of a special gold medal to Danny Thomas in recognition of his humanitarian efforts and outstanding work as an American.

United States · United States Congress · 25 January 1983

Authorizes the President to present on behalf of Congress a gold medal to Danny Thomas in recognition of his humanitarian efforts and outstanding work as an American. Directs the Secretary of the Treasury to strike a gold medal with suitable emblems, devices, and inscriptions to be determined by said Secretary. Provides, effective October 1, 1983, funds not to exceed $22,000 to carry out the purposes of the Act. Provides that the Secretary may cause bronze duplicates of the medal to be coined and sold under regulations prescribed by the Secretary at a price sufficient to cover the costs of producing the gold medal. Directs that the appropriation used to carry out the provisions of the Act shall be reimbursed out of the proceeds from such coin sales. Provides that the medals are to be national medals.

Bill· HRH.R. 660 (98th)open

Social Security Miscellaneous and Technical Improvements Act of 1983

United States · United States Congress · 6 January 1983

Social Security Miscellaneous and Technical Improvements Act of 1983 - Title I: Cash Management - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to direct the Secretary of the Treasury to implement procedures for identifying social security benefit checks issued under title II which have not been negotiated within 12 months and to credit the appropriate social security trust fund on a monthly basis for the amount of all unnegotiated benefit checks drawn on such trust fund. Requires the Secretary to pay a benefit check presented for payment after it has been credited to one of the trust funds, if it is otherwise proper. Authorizes appropriations to reimburse the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Trust Fund for the total amount of unnegotiated benefit checks. Requires the Secretary of Health and Human Services and the Secretary of the Treasury to jointly undertake a study on the maintenance and adjustment of the float periods (time periods) between the issuance of title II benefit checks from the general fund in the Treasury and the transfer of amounts to reimburse the general fund from the Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, whichever is appropriate. Requires the Secretaries to report their findings to the President and Congress. Provides for the Secretary of the Treasury to adjust procedures with respect to the float periods based upon the study. Amends title II of the Social Security Act to provide that the interest rate on late payments by States pursuant to State agreements for coverage of State and local employees under the Old Age, Survivors and Disability Insurance program shall be at a rate equal to the coupon equivalent of the average yield in the 91-day Treasury bill auction most recently preceding the due date of the payments involved. (Currently, the interest rate on such late payments is six percent per annum.) Title II: Elimination of Gender-Based Distinctions - Enables a divorced man to qualify for husband's insurance benefits under title II on the same basis as a divorced woman may qualify for wife's benefits. (Currently, a man's entitlement to husband's benefits ceases upon his divorce.) Enables a widower to qualify for survivor's benefits based upon a deceased first wife's earnings if he remarries before age 60 but is widowed or divorced from his second wife when he applies for benefits. (Currently, a widower cannot qualify for widower's benefits based on a first wife's earnings if he has remarried.) Permits methods used to establish paternity to be used to establish maternity in order to determine whether an applicant for benefits qualifies as a child of the insured. Enables husbands and widowers of women who have transitional insured status to receive benefits based on their wives' records. (Currently, only wives and widows of men who have such status may receive such benefits.) Equalizes benefit amounts for husbands and wives who both qualify for the special benefits for individuals who reached age 72 before 1968. Extends benefits to a widowed or surviving divorced father while caring for a child. Repeals the requirement that an individual's wife's, child's, widow's, mother's, or parent's insurance benefit entitlement be terminated if such individual marries a person entitled to child's insurance benefits and such person ceases to be so entitled. Permits widowers of veterans to waive payment of a civil service survivor's annuity based on credit for military service which may be used to enable such widowers to qualify for survivor's benefits. (Currently, only widows may waive such payment.) Requires deductions from old age and survivors insurance benefits in the case of husbands or widowers who do not have children in their care. (Currently, deductions from benefits are made only in the case of wives or widows who do not have children in their care.) Title III: Coverage - Amends the Internal Revenue Code and title II of the Social Security Act to permit domestic corporations to enter into agreements with the Secretary of Health and Human Services to extend social security coverage to U.S. citizens employed by foreign affiliates of such corporations. (Currently, such social security coverage may be extended only to U.S. citizens employed by foreign subsidiaries of domestic corporations.) Reduces the stock ownership requirement which qualifies a foreign trade or business as a foreign affiliate for purposes of such Act. Includes as "employment" for purposes of title II any service which is designated as employment or recognized as the equivalent of employment under an international social security agreement pursuant to which an individual may be entitled to social security benefits based on periods of coverage under both the U.S. social security system and under the social security of a foreign country. Provides social security coverage for non- resident aliens who are covered under such an agreement. Makes the foreign earned income exclusion from gross income inapplicable in the determination of the net earnings from self-employment with respect to a U.S. citizen or resident whose tax home is in a foreign country and who is present in a foreign country or countries for at least 330 full days of a 12-month period. (Currently, such exclusion does not apply in the case of an individual who has been a resident of the United States during the entire taxable year.) Includes as "wages" for purposes of title II coverage: (1) payments to a trust which are part of a qualified cash or deferred arrangement; and (2) payments made to an employee after he or she reaches age 62. Excludes from "wages" for purposes of title II coverage payments under a simplified employee pension if, at the time of the payments, the employee will be entitled to a deduction for retirement contributions. Prohibits the social security coverage of State and local employees in Utah from being affected by any change in the name of an employee group. Revises the effective date for international social security agreements. Title IV: Miscellaneous and Technical Amendments - Amends title II of the Social Security Act to revise the method for computing maximum insurance benefits. Amends the Covenant to Establish a Commonwealth of the Northern Mariana Islands in Political Union with the United States of America to revise the date upon which the social security program shall apply to the Northern Mariana Islands. Amends title II of the Social Security Act to require exclusion from the trust fund reimbursement computation of amounts attributable to benefits paid during the fiscal year to an individual who also received benefits attributable to wage credits for military service. Reduces from 72 to 70 the age beyond which no increases in old age insurance benefits on account of delayed retirement shall be made. Revises the insured status requirements for disability insurance benefit applications. Provides that an acknowledgement, court decree, or court order with respect to illegitimate children of disabled beneficiaries shall be treated as occurring on the first day of the month in which it actually occurs for purposes of determining eligibility for disability benefits. Provides for the continued payment of widow's or widower's benefits to a widow or widower who marries an individual entitled to old age or disability insurance benefits. Permits entitlement to widow's and widower's benefits for the month immediately preceding the month of application if the insured individual died in that preceding month. Authorizes the Secretary of Health and Human Services to establish a program under which States voluntarily contract with the Secretary to periodically furnish the Secretary with information on the death certificates filed with them so that necessary corrections may be made to the beneficiary records maintained under the social security program. Permits the Secretary, in the case of individuals whose benefits are provided by a Federal or State agency other than under the Social Security Act, to provide such agency with the corrected beneficiary records from the social security program.

Bill· HRH.R. 702 (98th)referred

Long-Range Research and Development Tax Planning Act of 1983

United States · United States Congress · 6 January 1983

Long-Range Research and Development Tax Planning Act of 1983 - Amends the Internal Revenue Code to make permanent the income tax credit for increased research activities. Requires the allocation of all expenditures made for research and experimentation conducted in the United States to U.S. source income, for income tax purposes.