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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

Records

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. 4156 (101st)referred

Organic Foods Production Act of 1990

United States · United States Congress · 1 March 1990

Organic Foods Production Act of 1990 - Title I: National Standards Governing the Organic Production of Agricultural Products - Directs the Secretary of Agriculture to establish: (1) a national organic production certification program; (2) a label for organically produced and handled agricultural products; (3) a national list of approved and prohibited substances to be included in the organic production standards; and (4) a certifying agent accreditation program. Authorizes State organic certification programs. Sets forth: (1) prohibited crop production practices and materials; (2) animal production practices and materials; (3) processing and marketing requirements; and (4) violations of this Act and related penalties. Authorizes appropriations. Title II: National Boards - Directs the Secretary to establish a National Organic Promotion, Research, and Consumer Education Program. Directs the Secretary to issue organic production and handling orders which shall: (1) establish the Initial Organic Delegate Body which shall elect the Initial National Organic Board and the Initial Organic Standards Board; and (2) provide for the election of the National Organic Assembly. Establishes: (1) an Initial National Organic Board; and (2) an Initial Organic Standards Board. Directs the National Organic Assembly to elect members to serve on the National Organic Board and the Organic Standards Board. Authorizes appropriations. Title III: Low Input Label Demonstration Program - Directs the Secretary to establish: (1) a National Low Input Label Demonstration Program; and (2) two experimental agricultural product labels for Program use. Authorizes appropriations. Title IV: National Laboratory Accreditation - Directs the Secretary to: (1) establish a National Laboratory Accreditation Program for laboratories that test for residues in agricultural products; and (2) establish minimum standards with regard to quality assurance, equipment, methodologies, and personnel. Authorizes appropriations.

Bill· HRH.R. 4098 (101st)reported

Benjamin Franklin Memorial Fire Service Bill of Rights Act

United States · United States Congress · 22 February 1990

Benjamin Franklin Memorial Fire Service Bill of Rights Act - Title I: Minting of Benjamin Franklin National Memorial Commemorative Coin - Benjamin Franklin National Memorial Commemorative Coin Act - Provides for the sale of Benjamin Franklin commemorative coins at a surcharge of which 25 percent shall be paid to the Benjamin Franklin National Memorial and the remainder be distributed in specified percentages to the National Fire Center and Museum Account, the National Hero Scholarship Account, the Firefighter Tuition Assistance Account, the Hazardous Materials Response Computer Account, the Research and Education Account, and the Burn Research Grant Account of the Firefighter Assistance Trust Fund (Fund). Prohibits the issuance of such coins from resulting in any net cost to the Federal government. Title II: Fire Service Bill of Rights - Fire Service Bill of Rights Act - Amends the Federal Fire Prevention and Control Act of 1974 to establish a fire service bill of rights. Establishes the National Fire Center and Museum in the District of Columbia to provide information about the fire service and safety to the public and fire services. Establishes a National Hero Scholarship to fund the higher education of a child, spouse, or dependent parent of a deceased firefighter. Establishes a scholarship providing tuition assistance to firefighters for higher education in fire safety or protection. Authorizes the Administrator of the United States Fire Administration to use amounts in the Research and Education Account of the Fund to fund other specified programs under the Fire Prevention and Control Act of 1974 and the provision of information concerning surplus Federal property and infectious diseases pursuant to this Act. Establishes the Firefighter Assistance Trust Fund. Places the National Academy for Fire Prevention and Control within the United States Fire Administration. Directs the Administrator to provide States with funds from the Hazardous Materials Response Computer Account of the fund for distribution to local fire services that wish to purchase computer equipment. Directs the Administrator to make a grant from the Burn Research Grant Account of the Fund to one national firefighter's burn foundation dedicated to reducing burn injuries. Requires the Administrator to prepare and make available to fire services, upon request, a manual describing Federal procedures for disposing of surplus property and highlighting how fire services could obtain such property. Directs the Administrator to distribute to such marshals information on the infectious diseases to which firefighters are particularly vulnerable. Permits the Administrator, in certain circumstances, to award to a domestic firm a contract that, under the use of competitive procedures, would be awarded to a foreign firm.

Bill· HRH.R. 3955 (101st)open

National Fire Forces Mobilization Act of 1990

United States · United States Congress · 6 February 1990

National Fire Forces Mobilization Act of 1990 - Amends the Cooperative Forestry Assistance Act of 1978 to authorize appropriations to be provided as Federal matching funds to State forestry agencies and rural volunteer fire departments so that they may assist other fire fighting organizations in combatting fires.

Resolution· HCONRESH.Con.Res. 257 (101st)open

To express the sense of the Congress concerning the February 24, 1990, elections in Lithuania.

United States · United States Congress · 6 February 1990

Expresses the sense of the Congress that: (1) the right of self-determination should be restored to the people of Lithuania through free and fair elections conducted under the auspices of an international commission; and (2) the withdrawal of all non-Lithuanian military forces and political, administrative, and police personnel from Lithuania prior to the February 24, 1990, scheduled elections will enhance the prospects that the elections will be free and fair.

Bill· HRH.R. 3880 (101st)open

Medicare Benefit Improvements Act of 1990

United States · United States Congress · 24 January 1990

Medicare Benefit Improvements Act of 1990 - Amends title XVIII (Medicare) of the Social Security Act to cover screening mammographies for women over age 34 at a frequency which varies on the basis of a woman's age and risk of developing breast cancer. Covers up to 80 hours of annual in-home respite care furnished to an individual who has incurred expenses equal to a specified Medicare Part B (Supplementary Medical Insurance) cost-sharing limit and, for the preceding three months, has been unable to perform at least two specified daily living activities without the assistance of an uncompensated primary caregiver with whom he or she resides. Covers nursing care and home health aide services as home health services if such services are needed less than seven days each week or are needed for up to 38 consecutive days. Amends part A (Hospital Insurance) of the Medicare program to create an extension period of hospice care for terminally ill beneficiaries which is to follow the two 90-day periods and the subsequent 30-day period of hospice care coverage currently provided in an individual's lifetime. Increases the Medicare part B premium.

Law· HRH.R. 3802 (101st)enacted

Designating the month of May as "Asian/Pacific American Heritage Month".

United States · United States Congress · 21 November 1989

Amends Federal law to authorize and request the President to designate May as Asian/Pacific American Heritage Month annually, beginning in 1990. (Current law designates a seven-day period beginning on May 4, 1979).

Bill· HRH.R. 3625 (101st)open

To award a congressional gold medal to Laurance Spelman Rockefeller.

United States · United States Congress · 8 November 1989

Authorizes the President, on behalf of the Congress, to present a gold medal to Laurance Spelman Rockefeller in recognition of his leadership on behalf of natural resource conservation and historic preservation. Authorizes appropriations. Authorizes the Secretary of the Treasury to provide for the sale of bronze duplicates of the medal.

Bill· HRH.R. 3587 (101st)open

Benjamin Franklin Memorial Fire Service Bill of Rights Act

United States · United States Congress · 2 November 1989

Benjamin Franklin Memorial Fire Service Bill of Rights Act - Title I: Minting of Benjamin Franklin National Memorial Commemorative Coin - Benjamin Franklin National Memorial Commemorative Coin Act - Provides for the sale of Benjamin Franklin commemorative coins at a surcharge of which 25 percent shall be paid to the Benjamin Franklin National Memorial and the remainder be distributed in specified percentages to the National Fire Center and Museum Account, the National Hero Scholarship Account, the Firefighter's Tuition Assistance Account, the Hazardous Materials Response Computer Account, the In Search of Excellence Research and Education Account, and the Burn Research Grant Account of the Firefighter Assistance Trust Fund (Fund). Prohibits the issuance of such coins from resulting in any net cost to the Federal government. Title II: Fire Service Bill of Rights - Fire Service Bill of Rights Act - Amends the Federal Fire Prevention and Control Act of 1974 to establish a fire service bill of rights. Establishes the National Fire Center and Museum in the District of Columbia to provide information about the fire service and safety to the public and fire services. Funds such museum exclusively through the Fund. Establishes a National Hero Scholarship to fund the higher education of the children or spouse of a deceased firefighter. Establishes a scholarship providing tuition assistance to firefighters for higher education in fire safety or protection. Authorizes the Administrator of the United States Fire Administration to use amounts in the In Search of Excellence Research and Education Account of the Fund to fund other specified programs under the Fire Prevention and Control Act of 1974. Establishes the Firefighters Assistance Trust Fund. Places the National Academy for Fire Prevention and Control within the United States Fire Administration. Directs the Administrator to use funds from the Hazardous Materials Response Computer Account of the fund to procure computer equipment for fire services that want such equipment. Directs the Administrator to make a grant from the Burn Research Grant Account of the Fund to one national firefighter's burn foundation dedicated to reducing burn injuries. Requires the Administrator to prepare and make available to State fire marshals, upon request, a manual describing Federal procedures for disposing of surplus property and highlighting how fire services could obtain such property. Directs the Administrator to distribute to such marshals information on the infectious diseases to which firefighters are particularly vulnerable.

Bill· HRH.R. 3505 (101st)referred

Social Security Solvency Protection Act of 1989

United States · United States Congress · 23 October 1989

Social Security Solvency Protection Act of 1989 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to require that when legislation increases OASDI benefits in excess of a specified amount there be a corresponding increase in social security taxes and when legislation decreases such taxes in excess of a specified amount there be a corresponding decrease in OASDI benefits. Requires an affirmative vote of three-fifths of the members of the Senate before legislation breaching such requirements may be considered. Requires the Board of Trustees of the OASDI trust funds to annually report to the Congress on the actuarial balance of such funds.

Resolution· HCONRESH.Con.Res. 214 (101st)referred

In support of regional efforts to end driftnet fishing in the South Pacific.

United States · United States Congress · 19 October 1989

Declares it is in the interests of the United States to support efforts to protect South Pacific marine resources (including albacore tuna, porpoises, whales, seals and other marine mammals, birds, sea turtles, and fish) from the slaughter of driftnet fishing. Supports the Tarawa Declaration and the South Pacific Commission resolution calling for an immediate ban on driftnet fishing in the South Pacific. Urges the Secretary of State to work toward an international convention banning driftnet fishing in the South Pacific. Urges Japan and Taiwan to immediately cease the use of driftnets in international South Pacific waters.

Bill· HRH.R. 3469 (101st)reported

Federal Agency Debt Management Act

United States · United States Congress · 13 October 1989

Federal Agency Debt Management Act - Amends Federal law regarding the public debt to prohibit any Federal agency or instrumentality established after December 31, 1988, from incurring any financial obligation other than authorized borrowings from the Treasury. Applies such limitations as of December 1, 1988, to any refinancing obligations incurred by such entities.

Law· HRH.R. 3294 (101st)enacted

To authorize distribution within the United States of the United States Information Agency film entitled "A Tribute to Mickey Leland".

United States · United States Congress · 19 September 1989

Requires the Director of the United States Information Agency to make available to the Archivist of the United States a copy of the film entitled A Tribute to Mickey Leland . Archivist to deposit the film in the National Archives and to make copies of it available for domestic purchase and viewing upon the securing of, and payment for, U.S. rights and licenses by the person seeking its release.

Resolution· HRESH.Res. 239 (101st)referred

To designate the period of September 16 through October 9, 1989, as "Coastweeks '89".

United States · United States Congress · 18 September 1989

Designates the period of September 16 through October 9, 1989, as Coastweeks '89, recognizing the importance of coastal zones. Designates September 16, 1989, as National Estuaries Day and September 23, 1989, as National Beach Cleanup Day.

Bill· HRH.R. 3270 (101st)referred

Farm Animal and Research Facilities Protection Act of 1990

United States · United States Congress · 13 September 1989

Farm Animal and Research Facilities Protection Act of 1989 - Amends the Food Security Act of 1985 to make it unlawful to disrupt or damage a farm animal facility, its animals, or property. Sets forth penalties for violations of this Act. Allows the Secretary of Agriculture to investigate such offenses. Grants U.S. district courts jurisdiction in such cases. Provides for a private right of action.

Bill· HRH.R. 3121 (101st)referred

Enhanced Oil and Gas Recovery Tax Act of 1989

United States · United States Congress · 3 August 1989

Enhanced Oil and Gas Recovery Tax Act of 1989 - Amends the Internal Revenue Code to set a depletion allowance of 27.5 percent in connection with domestic oil and natural gas recovered through enhanced recovery techniques. Reduces this percentage (but not below 15 percent) as the average annual removal price during the calendar year exceeds $30 (indexed for inflation). Terminates this provision with respect to production after 2009. Increases from 50 percent to 100 percent the net income limitation on percentage depletion in connection with incremental tertiary oil or natural gas. Makes the alternative minimum tax preference for percentage depletion and for intangible drilling costs in connection with oil and gas removed through enhanced recovery methods inapplicable whenever the average annual removal price for the year is less than $30 (indexed for inflation). Terminates this provision with respect to production or costs after 2009. Permits a ten percent income tax credit for research to discover or improve tertiary recovery methods for domestic crude oil or natural gas.

Bill· HRH.R. 3056 (101st)referred

Benjamin Franklin National Memorial Commemorative Coin Act

United States · United States Congress · 31 July 1989

Benjamin Franklin National Memorial Commemorative Coin Act - Requires the Secretary of the Treasury to issue a specified number of five-dollar gold coins, one-dollar silver coins, and half-dollar clad coins in commemoration of the bicentennial of the death of Benjamin Franklin. Provides that such coins shall be considered legal tender. Requires the Secretary to begin issuing such coins on October 1, 1989. Directs the Secretary to obtain silver for the minting of such coins from stocks of silver held by the Secretary or from any other federally owned stocks of silver and to obtain gold pursuant to authority under existing law. Provides that the design of such coins shall be selected by the Secretary after consultation with the Chairman of the Benjamin Franklin National Memorial at the Franklin Institute and the Chairman of the Commission of Fine Arts. Specifies the sales price of such coins as the face value plus costs. Requires that all sales of such coins include a surcharge of $35 per coin for five-dollar coins, $7 per coin for one-dollar coins, and $2 for half-dollar coins. Requires that all surcharges received by the Secretary from the sale of such coins shall be paid to the Benjamin Franklin National Memorial (The Franklin Institute): (1) to restore and renovate the Memorial; (2) to construct or renovate certain adjoining areas of the Franklin Institute; (3) to establish an endowment to ensure the continued upkeep and maintenance of the Memorial; (4) for exhibits in the Memorial or certain adjoining areas of the Institute; and (5) for funds for construction of certain facilities and for the acquisition and preservation of artifacts relating to Franklin. Authorizes the Comptroller General to audit such payments. Prohibits the minting of such coins under this Act after December 31, 1990. Requires the Secretary to ensure that the minting and issuance of such coins shall not result in any net costs to the Government.

Bill· HJRESH.J.Res. 376 (101st)referred

To designate the second Saturday in August 1989, as "Duck Day USA".

United States · United States Congress · 26 July 1989

Designates the second Saturday in August 1989 as Duck Day USA in recognition of the practice of holding duck races as a means of providing support to institutions for learning disabled children.

Resolution· HRESH.Res. 189 (101st)passed

Expressing the sense of the House of Representatives that individuals throughout the United States should observe Independence Day, July 4, 1989, as "Take Pride in the Flag Day".

United States · United States Congress · 27 June 1989

Expresses the sense of the House of Representatives that individuals throughout the United States should observe Independence Day, July 4, 1989, as Take Pride in the Flag Day to celebrate the 213th anniversary of the signing of the Declaration of Independence and the 201st anniversary of the ratification of the U.S. Constitution.

Bill· HRH.R. 2699 (101st)open

Stratospheric Ozone Protection Act of 1989

United States · United States Congress · 21 June 1989

Stratospheric Ozone Protection Act of 1989 - Amends the Clean Air Act to list as class I and II substances which are known or may reasonably be anticipated to contribute to stratospheric ozone depletion. Authorizes any person to petition the Administrator of the Environmental Protection Agency (EPA) to add a chemical to such lists. Requires the Administrator to: (1) add to the class I list any substance having an ozone depletion potential greater than .15; (2) add to the class II list any substance having a significant ozone depletion potential; and (3) assign each listed substance a numerical ozone depletion potential factor, based upon a comparison with chlorofluorocarbon-11. Directs producers and importers of such substances to report annually to the Administrator on the production or import levels of such substances. Makes it unlawful to produce such substances in an amount greater than 1986 levels effective 180 days after enactment of this Act. Requires a further reduction by July 1, 1993, and makes it unlawful, effective July 1, 1996, to produce such substances for other than medical purposes. Authorizes the Administrator to promulgate rules under which persons may produce such substances in annual quantities greater than those specified under this Act if such persons obtain the rights to such production from other persons who will be subject to enforceable reductions in such substances which: (1) exceed the reduction otherwise required; (2) are greater than the annual production increase; and (3) would not have occurred in the absence of such transaction. Makes it unlawful to produce any listed substance which yields an ozone depletion potential greater than the 1986 depletion level. Requires the Administrator to promulgate regulations requiring a 95 percent reduction in ozone depletion potential of such substances by 1997. Provides that if the Administrator fails to promulgate such regulations, it shall be unlawful, effective July 1, 1997, to produce such substances in annual quantities yielding ozone depletion potentials greater than five percent of the 1986 depletion level. Directs the Administrator to promulgate regulations requiring producers of such substances to reduce production more rapidly if the accelerated schedule is necessary to protect human health and the environment or if the reduction is attainable, based on the availability of substitutes for such substances. Prohibits the importation of such substances or products using such substances, unless the exporting nation has an equivalent or more stringent production reduction program. Requires the Administrator to certify national programs, such certification to be reviewed annually. Equates imports with production when determining a manufacturer's required reductions. Directs the President to prohibit: (1) the export of technologies to produce class I substances; and (2) investment in facilities for producing such substances in nations which are not certified. Requires the Administrator to: (1) review sources containing information on potential chemicals or product substitutes and alternative manufacturing processes as replacements for class I substances; (2) report such findings to the Congress; (3) require producers to provide the EPA with their unpublished health and safety studies on chemical substitutes for such substances and notify the EPA before existing chemicals are put to significant new uses as chlorofluorocarbon and halon substitutes; and (4) annually update such review and, two years after this Act's enactment, include class II substances in such review. Directs the Administrator to promulgate rules applicable to replacements for such substances to require that processes and products that reduce overall risks to public health and the environment are used. Requires the Administrator to publish a list of prohibited substitutes and safe alternatives. Authorizes any person to petition the Administrator to add or remove a substance from such list. Makes it unlawful, after 1992, to manufacture or import any household or commercial appliance containing such substances unless such appliances have apertures that allow the removal of such substances without loss into the atmosphere. Prohibits, after 1990, the introduction of such substances into interstate commerce in pressurized containers weighing less than 15 pounds. Requires the Administrator to promulgate regulations requiring the maximum feasible reductions in the use of class I substances, including measures to: (1) recover and recycle such substances in manufacturing processes and prior to disposal of products containing such substances; (2) increase the efficiency of the use of such substances; (3) provide for the use of safe alternatives; (4) achieve reductions of at least 50 percent in the use of class I substances for servicing and repairs of household and commercial appliances and in the manufacture of products in which such substances are used as solvents or blowing agents; and (5) achieve reductions, without reduced fire safety, in releases associated with discharges of such substances from fire prevention or extinguishing equipment. Prohibits business establishments from performing services on motor vehicle air conditioners involving refrigerants, unless approved refrigerant recycling equipment is used and persons performing such services have been properly trained and certified. Applies such requirement three years after this Act's enactment to establishments which performed service on fewer than 100 air conditioners during 1990. Requires such establishments to certify to the Administrator that they meet such requirements or serviced fewer than 100 air conditioners during 1990. Requires containers of listed substances to bear labels stating that such substances harm public health and the environment by destroying the ozone layer and disrupting the climate.

Bill· HRH.R. 2712 (101st)open

Emergency Chinese Immigration Relief Act of 1989

United States · United States Congress · 21 June 1989

Emergency Chinese Adjustment of Status Facilitation Act of 1989 - Waives the two-year home country residence requirement for nationals of the People's Republic of China in the United States on a student (J) visa. Continues the legal status of nonimmigrant nationals of the People's Republic of China in the United States for adjustment or change of status purposes.

Bill· HRH.R. 2678 (101st)referred

End Stage Renal Disease Patient Protection and Quality Assurance Act of 1989

United States · United States Congress · 15 June 1989

End Stage Renal Disease Patient Protection and Quality Assurance Act of 1989 - Amends title XVIII (Medicare) of the Social Security Act to require providers of end stage renal disease services to protect and promote listed patient rights regarding the quality of patient care and the provision of information about the renal disease facility. Requires providers to have a registered professional nurse experienced in dialytic therapy available during dialysis treatment to direct any technicians providing such treatment. Makes States responsible for certifying the compliance of end stage renal disease facilities with Medicare requirements on the basis of surveys conducted by a multidisciplinary team of professionals. Requires that an unannounced standard survey be conducted with respect to each facility at at least 15 month intervals (though the Statewide average interval may not exceed one year) and within two months of any change of ownership, administration, or management of the facility. Subjects facilities which perform poorly on such surveys to an extended survey, though any other facility may, at the Secretary of Health and Human Services, or the State's discretion, be subject to an extended survey. Authorizes the Secretary to perform a special survey when there is reason to question a facility's compliance with Medicare requirements. Requires the disclosure of survey results. Requires a renal disease network administrative organization with which a patient files a grievance against a facility to disclose the findings and consequences of its investigation into such grievance to the facility administrator and the complainant. Authorizes States to award annual "excellence in quality" designations to facilities that have achieved outstanding quality in various categories of care. Directs the Secretary to establish a board of experts and at least one patient to advise the Secretary in establishing end stage renal disease service quality standards, survey protocols, minimum surveyor qualifications, and uniform instructional guidelines for surveyors and providers outlining the methodology by which facilities will be judged under surveys. Sets forth reporting requirements. Subjects end stage renal disease facilities to the same enforcement process as skilled nursing facilities are subject to when found out of compliance with Medicare requirements. Adjusts the duties of renal disease network administrative organizations so that while such organizations are no longer responsible for conducting on-site reviews of facilities and providers they are assigned new duties which include: (1) giving special attention to the correction of minority underrepresentation in transplantation and self-care options; (2) verifying each facility's implementation of a grievance mechanism as required by this Act and informing all patients of its own patient grievance mechanism; (3) developing and implementing specified informational services for patients and facilities; and (4) participating in special studies designed by the United States Renal Data System to help develop and evaluate indices of quality care or for other purposes relevant to the maintenance of such system.

Bill· HRH.R. 2573 (101st)open

To amend the Internal Revenue Code of 1986 with respect to the allocation of research and experimental expenditures.

United States · United States Congress · 7 June 1989

Amends the Internal Revenue Code with respect to the allocation and apportionment of qualified research and experimental expenditures to sources within and outside the United States for income tax purposes. Requires that any such expenditures made solely to meet a political jurisdiction's legal requirements concerning products or processes unlikely to yield extrajurisdictional income be allocated only to income within that political jurisdiction. Increases from 50 to 67 percent the amount of research and experimental expenditures that a company must allocate to income from U.S. sources. Requires companies to report on a consolidated basis with respect to the expenditures associated with these source rules.

Bill· HRH.R. 2528 (101st)open

Improved Penalty Administration and Compliance Tax Act

United States · United States Congress · 1 June 1989

Improved Penalty Administration and Compliance Tax Act - Title I: Document and Information Return Penalties - Amends the Internal Revenue Code to revise penalty provisions in connection with tax return administration. Imposes a uniform penalty of $50 per offense to a maximum of $250,000 per year on any person who fails to: (1) file timely and correct information returns; (2) furnish correct payee statements; or (3) comply with other information reporting requirements. Reduces penalties if corrections are made within a specified time period. Allows exceptions for de minimis failures. Increases penalties and removes the annual penalty ceiling in cases of intentional disregard of filing requirements. Revises requirements governing regulations prescribed by the Secretary of the Treasury in connection with returns that must be filed on magnetic media or in other machine-readable form. Directs the Comptroller General to study and report to specified congressional committees concerning: (1) ways to resolve discrepancies between taxpayer identity information shown on information returns and that in Internal Revenue Service (IRS) records; and (2) whether persons in the business of transmitting information returns and other documents to the IRS on behalf of others should be subject to registration. Title II: Revision of Accuracy-Related Penalties - Replaces current law governing additions to tax and other additional amounts with respect to tax administration violations with provisions that impose a 20 percent penalty in the form of additional tax in connection with underpayments attributable to at least one of the following: (1) negligence or disregard of relevant rules; (2) any substantial understatement of income tax; (3) any substantial valuation overstatement in connection with income tax; (4) any substantial overstatement of pension liabilities; or (5) any substantial estate or gift tax valuation understatement. Increases the penalty to 40 percent in cases of gross valuation misstatements. Imposes: (1) a 75 percent penalty in the form of additional tax with respect to any underpayment attributable to fraud; and (2) a 50 percent penalty in connection with underpayments of or failure to pay any stamp tax. Title III: Preparer, Promoter, and Protester Penalties - Revises provisions governing damages assessable for offenses related to Tax Court litigation to: (1) grant the Tax Court discretion in requiring a taxpayer to pay the United States a penalty (current law requires the penalty); (2) increase the amount of the permissible penalty from a $5,000 to a $25,000 maximum; (3) authorize the Tax Court to impose a penalty upon any attorney who unreasonably multiplies the proceedings in question. Authorizes similar sanctions in cases brought before other courts. Modifies penalty provisions associated with understatements of taxpayer liability by income tax return preparers to: (1) increase penalty amounts; and (2) institute penalties for understatements due to unrealistic positions or reckless or intentional disregard of tax laws. Increases from $25 to $50 (to an annual maximum of $25,000) the penalty imposed on income tax return preparers who fail to furnish copies to taxpayers, sign returns, or furnish identifying numbers. Modifies penalties imposed on tax preparers who fail to file correct information returns. Increases the possible penalty imposed on persons who promote abusive tax shelters. Broadens the scope of persons subject to penalties for aiding and abetting understatements of tax liability. Increases from $500 to $1,000 the penalty for filing a frivolous income tax return. Repeals a provision prohibiting injunctions against any income tax return preparer who files a surety bond. Requires that regulations governing disclosure or use of information by tax return preparers permit disclosures for quality or peer reviews. Title IV: Failures to File or Pay - Increases penalties imposed on persons whose failure to file any return is fraudulent or intentional. Revises penalty provisions in connection with failures to make deposits of taxes, varying the penalty rate as a function of the time involved in the deposit delay.

Bill· HJRESH.J.Res. 268 (101st)passed

Proposing an amendment to the Constitution to provide for a balanced budget for the United States Government and for greater accountability in the enactment of tax legislation.

United States · United States Congress · 11 May 1989

Constitutional Amendment - Requires the Congress and the President, prior to each fiscal year, to agree on an estimate of total receipts (except those derived from borrowing) for that fiscal year by enactment of a joint single subject resolution. Prohibits outlays for that year (except those for repayment of debt principal) from exceeding this amount unless the Congress, by a three-fifths roll call vote of each House, authorizes a specific excess of outlays over receipts. Requires a three-fifths roll call vote of each House to increase the public debt. Directs the President to submit a balanced budget to the Congress. Requires the approval of a majority of the total membership of each House by roll call vote before any bill to increase revenue may become law. Waives these provisions when a declaration of war is in effect.