United States · United States Congress · 15 March 1988
Disapproves the President's certification for U.S. assistance to Paraguay under provisions of the Foreign Assistance Act of 1961 relating to countries that fail to take adequate measures to prevent narcotic drugs and other controlled substances from being sold illegally within the jurisdiction of such country to U.S. Government personnel or from entering the United States unlawfully.
United States · United States Congress · 15 March 1988
Disapproves the President's certification for U.S. assistance to Mexico under provisions of the Foreign Assistance Act of 1961 relating to countries that fail to take adequate measures to prevent narcotic drugs and other controlled substances from being sold illegally within the jurisdiction of such country to U.S. Government personnel or from entering the United States unlawfully.
United States · United States Congress · 15 March 1988
Disapproves the President's certification for U.S. assistance to Bolivia under provisions of the Foreign Assistance Act of 1961 relating to countries that fail to take adequate measures to prevent narcotic drugs and other controlled substances from being sold illegally within the jurisdiction of such country to U.S. Government personnel or from entering the United States unlawfully.
United States · United States Congress · 15 March 1988
Disapproves the President's certification for U.S. assistance to the Bahamas under provisions of the Foreign Assistance Act of 1961 relating to countries that fail to take adequate measures to prevent narcotic drugs and other controlled substances from being sold illegally within the jurisdiction of such country to U.S. Government personnel or from entering the United States unlawfully.
United States · United States Congress · 15 March 1988
Disapproves the President's certification (received by the Congress on March 1, 1988) of the narcotics cooperation of Mexico under provisions of the Trade Act of 1974 regarding tariff treatment of products of uncooperative countries.
United States · United States Congress · 15 March 1988
Disapproves the President's certification (received by the Congress on March 1, 1988) of the narcotics cooperation of Paraguay under provisions of the Trade Act of 1974 regarding tariff treatment of products of uncooperative countries.
United States · United States Congress · 15 March 1988
Disapproves the President's certification (received by the Congress on March 1, 1988) of the narcotics cooperation of the Bahamas under provisions of the Trade Act of 1974 regarding tariff treatment of products of uncooperative countries.
United States · United States Congress · 10 March 1988
Expresses the sense of the Congress that the Secretary of Transportation (the Secretary) should: (1) investigate the management of Texas Air Corporation and Eastern Air Lines since the acquisition of Eastern by Texas Air to determine (according to prescribed guidelines) the effect of such management upon the public interest; (2) use the investigation findings as a basis for decisions in pending and future cases involving proposed changes in domestic and international operations of Eastern; (3) not authorize the operation of any entity as a subsidiary of Texas Air in performing any air transportation operations until completion of a review to determine whether such performance is consistent with the public interest; (4) not authorize any Texas Air subsidiary to engage in air transportation until the application for such certificate has been reviewed; (5) not authorize Orion Air to provide contract services with Eastern unless Orion establishes conclusively its capability of conducting such operations with the highest degree of safety; (6) not expedite consideration of Orion's request to operate under contract with Eastern by diverting employees of the Department of Transportation or the Federal Aviation Administration from their responsibilities of ensuring the safety of previously authorized operations; and (7) require, as a condition of any approval of Orion's request to operate under contract with Eastern, that purchasers of tickets for such service must be informed at the time of making reservations of the identity of the carrier having operational responsibility for such service.
United States · United States Congress · 9 March 1988
American Heritage Trust Act of 1988 - Title I: American Heritage Trust - Establishes the American Heritage Trust, comprised of the Land and Water Conservation Fund and the Historic Preservation Fund, to provide funding for the preservation of America's natural, historical, cultural, and outdoor recreational areas. Title II: Land and Water Conservation Fund - Amends the Land and Water Conservation Fund Act to require the Secretary of the Treasury to invest a portion of the Land and Water Conservation Fund in public debt securities. Requires that the interest from such investments be used to provide for the preservation of the Nation's recreational areas. Sets forth a formula for the allocation of such interest income to the Federal Government and the States. Sets forth specified requirements with respect to the apportionment of such income to local and State governments. Repeals a specified section concerning publicity and signing provisions. Title III: Historic Preservation Fund - Amends the National Historic Preservation Act to extend the Historic Preservation Fund through 2015. Requires the Secretary of the Treasury to invest a portion of such Fund in public debt securities. Requires that the interest from such investments be used for the preservation of historic sites. Title IV: Miscellaneous Provisions - Requires the owner of any site that benefits from moneys derived from the American Heritage Trust to install a sign indicating that fact.
United States · United States Congress · 9 March 1988
Declares that the President should: (1) posthumously award the Presidential Medal of Freedom to Charles E. Thornton, Lee Shapiro, and Jim Lindelof in honor of their efforts to document the Afghan struggle for freedom; and (2) present the award to those individuals' families on March 21, 1988, the start of the new year in Afghanistan.
United States · United States Congress · 3 March 1988
Designates the week of June 26 through July 2, 1988, as National Safety Belt Use Week. Authorizes and requests the President to: (1) urge the people to wear safety belts and use child safety seats; and (2) encourage State and local governments and concerned organizations and officials to promote greater use of these safety devices.
United States · United States Congress · 24 February 1988
Child Care Services Improvement Act of 1988 - Title I: Child Care Block Grant - Amends the Public Health Service Act to establish a child care services block grant program. Authorizes appropriations for FY 1989 through 1991 for allotments to States to carry out specified child care services activities. Provides for State allotments on the basis of numbers of children under age 12 and numbers of such children living in households with an income not greater than 200 percent of the poverty level. Provides for additional allotments under specified circumstances. Requires States to use allotment payments to make grants to eligible entities for specified projects. Includes among eligible entities: (1) local government units, including school districts; (2) nonprofit organizations; (3) professional or employee associations; (4) consortia of small businesses; (5) higher education institutions; (6) hospitals or health care facilities; (7) family care providers; (8) parents, to use for employment- or education-related child care expenses; or (9) entities that the State considers able and appropriate to carry out a project under this title. Includes among such projects: (1) child care certificate programs or scholarships to enable low income families to obtain adequate child care; (2) community or neighborhood child care centers, including renovation of public buildings for such purpose; (3) after-school child care programs; (4) grants or loans for start-up costs of employer-sponsored child care programs; (5) training programs for child care providers; (6) temporary care of sick children unable to attend child care programs in which they are enrolled; (7) expansion of existing part-day child care programs into full-day child care programs; (8) child care programs for homeless children; (9) linking of child care programs with programs to assist the elderly; or (10) any project consistent with the purposes of this Act. Sets forth limitations on the use of such funds and waivers of such limitations. Directs the Secretary of Health and Human Services (HHS) to provide technical assistance to States in planning and operating activities under this title. Sets forth provisions for State administration of such funds. Requires States, in order to receive such funds, to certify that they will: (1) coordinate the provision of child care services with other available child care services; (2) agree that such funds will be used to supplement, not supplant, non-Federal funds; (3) establish an advisory council on child care; (4) adopt standards of accreditation or licensing for family-based and group child care providers, and methods of inspection and certification based on such standards; (5) require unaccredited or unlicensed family or home-based child care providers, in order to redeem child care certificates, to register and then to become fully licensed or accredited within two years; and (6) regularly evaluate the impact of its distribution of funds on the quality and availability of child care. Requires annual State reports to the Secretary on the use of such funds, including specified information on child care in the State. Directs the Secretary of HHS to submit to the Congress an annual summary of such reports, with an analysis of particularly innovative and effective programs and an analysis of efforts to regulate unlicensed child care providers. Sets forth grant application requirements for eligible entities. Requires assessment of proportional income-based fees, parental involvement, and the meeting of State quality standards. Requires grantees to fund between ten and 50 percent of the project cost with non-Federal funds. Requires States to give priority to projects that will continue to carry out the purposes of this Act without Federal funds. Requires the State Governor to establish an advisory council on child care. Directs the Secretary of HHS to conduct, and support by grant or contract: (1) research on the effectiveness of early childhood education and quality child care on child growth and development; and (2) demonstration programs to test the effectiveness of innovative child care arrangements and programs. Title II: Child Care Liability - Part A: Child Care Liability Reform - Applies the provisions of this part, with specified exceptions, to any civil action, in any State or Federal court, against any child care provider who is in compliance with the licensing or accreditation requirements of the State in which the provider is located. Makes this part inapplicable to civil actions for intentional torts. Provides that this part shall preempt and supersede Federal or State law only to the extent such law is inconsistent with this part. Sets forth certain defenses, rules, and rights which are not affected by this part. Makes joint and several liability inapplicable to any action subject to this title. Makes an exception for concerted actions. Provides for reduction of awards for damages in cases of collateral sources of compensation. Sets for the standards and procedures for the award of punitive or exemplary damages in civil actions under this part. Provides that nonprofit corporations or local educational agencies are not liable for damages in any civil action (to which this part applies) brought against a separate child care-providing corporation or business organization of which they are the parent or majority owners. Encourages States to establish expedited and simplified procedures under which nonprofit organizations and local educational agencies may inexpensively and quickly incorporate or otherwise organize such entities as separate child care providers. Part B: Child Care Liability Risk Retention Group - Authorizes any State to assist in the establishment and operation of a child care liability risk retention group (i.e. a corporation or other limited liability association whose members are child care providers licensed or accredited pursuant to State or local law or standards, and which otherwise satisfies specified criteria for risk retention groups). Sets forth State application requirements. Requires State plans to: (1) identify the lead agency designated and responsible for the administration of funds under this part; (2) provide that all participants in the child care liability risk retention group are child care providers who are licensed or accredited pursuant to State or local law or standards; (3) provide for maximum membership of family-based child care providers in the group; (4) provide that the State shall use at least the amount allotted to establish or maintain a liability risk retention group for child care providers; and (5) specify how any such liability risk retention group will continue to be financed after FY 1991, including by contributions by the State or by members of such pool. Directs the Secretary of HHS to review and approve State plans and to monitor State compliance with requirements of this part. Provides for suspension of payments upon a finding of noncompliance. Authorizes appropriations for FY 1989 to carry out this part and to remain available for assistance to States for FY 1989 through 1991. Directs the Secretary of Commerce to reserve specified portions of such funds for payments to specified U.S. territories and for administrative costs. Directs the Secretary of Commerce to allot the remainder to States on the basis of the number of children who have not attained the age of 12. Permits a portion of such allotments to be used for State administrative costs. Sets forth provisions relating to entitlement, method, and State spending of allotment payments. Title III: Revolving Loan Fund - Sets forth requirements for State applications for assistance under this title. Requires State plans to set forth procedures and requirements whereby persons desiring to make capital improvements to their principal residence in order to become a licensed or accredited family-based child care facility may obtain a loan from the State revolving loan fund. Requires such fund to be administered by the State and to provide loans to qualified applicants, pursuant to terms and conditions the State establishes. Limits the amount of any such loan to $1,500. Requires the State plan to provide that the State establish a revolving loan fund with certain procedures. Authorizes appropriations for FY 1989 to carry out this title and to remain available for assistance to States for FY 1989 through 1991. Directs the Secretary of HHS to reserve specified portions of such funds for payments to specified U.S. territories and for administrative costs. Directs the Secretary of HHS to allot the remainder to States on the basis of number of children who have not attained the age of 12. Permits a portion of such allotments to be used for State administrative costs. Sets forth State application requirements. Title IV: Amendments to the Internal Revenue Code of 1986 - Child Care Facility Tax Incentive Act of 1988 - Amends the Internal Revenue Code to establish an income tax credit for employers for expenses paid or incurred to acquire, construct, maintain, or operate a qualified child care facility. Requires that such facility be operated by the employer. Requires that at least 30 percent of the facility's enrollees be dependents of employees of such employer. Requires that the facility be located at or near the employer's business premises. Requires that the facility be accredited or licensed under State and local laws. Sets forth special rules for allocation in the case of multiple employers or partnerships and for pass-through in the case of estates and trusts. Limits the amount of such credit. Makes an employer ineligible for such credit if the employer received a child care project grant under the Public Health Service Act during such taxable year. Entitles earnings from the provision of qualified family-based or in-home child care services to a lower rate of self-employment tax. Excludes such earnings from estimated taxes and wage withholding requirements. Requires cafeteria plans to provide a child care option. Provides for an additional double exemption for newborn and newly adopted children where the parent taxpayer (or one of the spouses in the case of a joint return) does not work during the period from the birth or adoption until the child is six months old. Limits such exemption to taxpayers whose adjusted gross income does not exceed 200 percent of the poverty level. Raises the limitation on the amount which may be contributed to individual retirement accounts for homemakers under provisions for income tax deductions. Provides that such deduction may be allowable even if the spouse is an active participant in a pension plan. Title V: Miscellaneous Federal Child Care Provisions - Establishes the President's Award for Responsive Management Policy to honor public and private sector employers who have: (1) successfully implemented in their businesses family-oriented personnel programs and policies responsive to the child care needs of working parents; or (2) made significant contributions to child care projects in their communities. Sets forth procedures for nomination, selection, and annual presentation of such awards. Directs the Secretary of Health and Human Services to coordinate all activities of the Department of Health and Human Services relating to child care, and coordinate such activities with similar activities of other Federal agencies.
United States · United States Congress · 24 February 1988
Expresses disapproval of the refusal of the U.S.S.R. to recognize the sovereignty of the Baltic Republics. Designates June 14, 1988, as Baltic Freedom Day. Authorizes and requests the President to submit the issue of the Baltic Republics to the United Nations.
United States · United States Congress · 24 February 1988
Designates March 29, 1988, the birthday of Rabbi Menachem Mendel Schneerson, as Education Day, U.S.A. Calls on heads of state of the world to join the President of the United States in this tribute by signing an international scroll of honor.
United States · United States Congress · 2 February 1988
Child Protection and Obscenity Enforcement Act of 1988 - Title I: Child Pornography - Amends the Federal criminal code to make it illegal to use a computer to transport information in interstate or foreign commerce concerning the visual depiction of minors engaging in sexually explicit conduct (child pornography). Establishes criminal penalties for buying, selling, or transferring the custody of a minor: (1) knowing that, as a consequence of the sale or transfer, the minor will be used in child pornography; or (2) with the intent to promote child pornography. States that such sale or transfer must involve: (1) the minor or other actor traveling in interstate or foreign commerce; (2) communications in interstate or foreign commerce; or (3) conduct in a territory or possession of the United States. Requires any person who produces a book, magazine, periodical, film, videotape, or other matter which contains any visual depiction of sexually explicit conduct (which is shipped or intended for shipment in interstate or foreign commerce, or contains material shipped in interstate or foreign commerce) to maintain certain records regarding the performers portrayed in such conduct. Directs the Attorney General to issue regulations regarding the maintenance and availability of such records. Includes the sexual exploitation of children as a predicate offense to the Racketeer Influenced and Corrupt Organizations (RICO) statute. Title II: Obscenity - Makes it a Federal criminal offense to receive or possess, with the intent to distribute, obscene matter which has been transported in interstate or foreign commerce. Makes it a Federal criminal offense to knowingly use a facility or means of commerce to sell or distribute obscene matter in interstate or foreign commerce. Establishes a rebuttable presumption, with respect to Federal criminal offenses involving obscene matter, that obscene matter produced in one State (or outside the United States) which is subsequently located in another State (or in the United States) was transported, shipped, or carried in interstate (or foreign) commerce. Establishes criminal and civil forfeiture procedures with respect to Federal offenses involving obscene material and child pornography. Includes communications by means of cable or subscription television within the prohibition against broadcasting obscene language. Amends the Communications Act of 1934 to modify the penalty provisions of such Act with respect to obscene telephone communications. Amends the Federal criminal code to establish criminal penalties for the possession or sale of obscene matter on Federal property. Adds obscenity offenses to the list of crimes for which the Government may obtain wiretaps.
United States · United States Congress · 27 January 1988
Amends the Internal Revenue Code with respect to the excise tax on diesel and aviation fuels. Prohibits imposition of the tax on the sale of these fuels to any purchaser (or purchaser for resale to a second purchaser) for use on a farm for farming purposes or for any other use not as a fuel in a diesel-powered highway vehicle or train. (Although fuel sold for these purposes is tax-exempt under current law, provisions of the Revenue Act of 1987 require purchasers to pay the tax and subsequently apply for a refund based on nontaxable uses of the fuel.)
United States · United States Congress · 27 January 1988
Commends the President, Secretary of State, and Administrator of the Agency for International Development for their response to the drought and food emergency in Ethiopia and other nations of sub-Saharan Africa, and urges them to continue efforts to preclude the onset of famine and to ensure the timely delivery of medical and other emergency relief supplies. Declares that: (1) the Government response to these food emergencies should include initiatives to prevent the dislocation of large numbers of persons across national borders and/or into relief camps; and (2) the plight of the refugees or displaced should be addressed by emphasizing the provision of basic human needs, such as food, water, and shelter.
United States · United States Congress · 18 December 1987
Directs the Caribbean Basin Scholarship Commission (established by this Act) to establish and administer a scholarship program in the form of loans to enable students from eligible countries in the Caribbean Basin to study at an institution of higher education or vocational school in the Commonwealth of Puerto Rico. Provides that repayment of such loans will be forgiven upon the student's prompt return to such student's country of origin for a period which is at least one year longer than the period spent studying in Puerto Rico. Requires Puerto Rico to provide 50 percent of the amount appropriated to the Caribbean Basin Scholarship Fund. Permits such amount to be provided by other than cash. Establishes the Caribbean Basin Scholarship Fund. Appropriates to the Fund five percent of the amounts received in the Treasury on or after enactment of this Act that are attributable to the duties imposed on all articles imported from eligible countries. Establishes the Caribbean Basin Scholarship Commission to distribute scholarships to students in eligible countries, giving consideration to: (1) underserved and underdeveloped areas; (2) students who need financial assistance to pursue an education; and (3) institutions of higher education and vocational schools offering training or education in areas that have the greatest potential for strengthening the workforce in the Caribbean Basin. Specifies conditions for eligibility and selection of scholars.
United States · United States Congress · 18 December 1987
Requires the Secretary of Commerce to ensure that during any decennial census: (1) no member of the armed forces, civilian employee of the Department of Defense, or dependent of such member or employee, is excluded based on such member or employee being assigned to a post outside the United States; and (2) any alien not lawfully admitted for permanent residence is not included.
United States · United States Congress · 15 December 1987
Amends the Federal Aviation Act of 1958 to grant: (1) air passenger customers of off-airport operators access rights to courtesy vehicles provided by such operators; and (2) off-airport operators access rights over airport roadways to public passenger pickup and discharge areas. Authorizes airport operators to charge fees to off-airport operators for the business use of air terminal facilities. Authorizes persons aggrieved by a violation of this Act to bring a civil action in court.
United States · United States Congress · 11 December 1987
Emergency Loan Extension and Adjustment Act of 1987 - Amends the Food Security Act of 1985 to make certain persons with 1987 crop damage eligible for emergency crop loans. Reduces such payments by any crop insurance premiums received.
United States · United States Congress · 8 December 1987
Great Lakes Pollutant Discharge Inventory Act - Directs the Under Secretary for Oceans and Atmosphere, Department of Commerce, to inventory the categories and quantities of pollutants entering the Great Lakes during a two year period. Lists the categories of pollutants and sources of pollution that must be included in such inventory. Authorizes agreement with Canada to obtain pollutant information. Requires that such inventory be made public upon completion. Authorizes appropriations for FY 1988 and 1989.
United States · United States Congress · 8 December 1987
Emergency Loan and Disaster Assistance Act of 1987 - Amends the Food Security Act of 1985 to make certain persons with 1987 crop damage eligible for emergency crop (insurance) loans.
United States · United States Congress · 3 December 1987
Amends the Wild and Scenic Rivers Act to designate the Wildcat River, New Hampshire, as a unit of the National Wild and Scenic Rivers System. Directs the Secretary of the Interior to establish a Wildcat River Advisory Commission to assist in the conservation of resources of such River. Permits land acquisition by donation only. Authorizes appropriations.
United States · United States Congress · 1 December 1987
Lac Vieux Desert Band of Lake Superior Chippewa Indians Act - Extends Federal recognition to the Lac Vieux Desert Band of Lake Superior Chippewa Indians (Band). Provides that all Federal laws applicable to Indians will also apply to the Band, unless they are inconsistent with this Act. Makes the Band and its members eligible for all Federal benefits furnished to federally-recognized Indian tribes. Makes the Indian Reorganization Act applicable to the Band. Requires the Band, within six months of the enactment of this Act, to submit to the Secretary of the Interior its membership roll listing all eligible individuals. Sets forth membership requirements. Requires the Secretary, after completing the roll, to immediately publish notice in the Federal Register. Directs the Band to ensure that the roll is maintained and is current. Requires the Secretary to transfer the land which is held in trust by the United States for the Keweenaw Bay Indian Community and occupied by the band to the United States to be held in trust for the Band. Directs the Secretary, at the request of the Band, to hold in trust for the Band specified lands in Gogebic County, Michigan.
United States · United States Congress · 18 November 1987
Dwight David Eisenhower Commemorative Coin Act of 1987 - Directs the Secretary of the Treasury to mint and issue not more than a specified number of one dollar silver coins in commemoration of the 100th anniversary of the birth of Dwight David Eisenhower. Sets forth certain features of such coins and provides for their design, issuance, and sale. Terminates the minting of the coins after December 31, 1990. Requires the Secretary to deposit in the Treasury all surcharges received from the sale of the coins, to be used to reduce the national debt.
United States · United States Congress · 10 November 1987
Authorizes the Vietnam Women's Memorial Project, Inc., to establish a commemorative statue within the Vietnam Veterans Memorial to recognize and honor the women of the U.S. armed forces who served in the Vietnam war. Expresses the sense of the Congress that after the addition of such statue, no further commemorative works should be added to the Memorial. Directs the Secretary of the Interior to select a site for the statue within the Memorial. Makes the design proposal subject to the approval of the Secretary and the National Capital Planning Commission. Prohibits the United States and the District of Columbia from paying any expense of establishing the statue.
United States · United States Congress · 28 October 1987
Designates the week of May 2 through May 8, 1988, as National Drinking Water Week to enhance awareness of drinking water issues and recognition of the difference that drinking water makes to health, safety, and quality of life.
United States · United States Congress · 19 October 1987
Amends the Deficit Reduction Act of 1984 to permanently disregard in-kind assistance provided by nonprofit organizations to recipients of benefits under title XVI (Supplemental Security Income) or part A (Aid to Families with Dependent Children) of title IV of the Social Security Act in determining the need or eligibility of such recipients for program benefits.
United States · United States Congress · 15 October 1987
Designates March 18, 1988, as National Energy Education Day to promote and enhance energy education programs at all grade levels of public and private schools.
United States · United States Congress · 13 October 1987
Omnibus Taxpayers' Bill of Rights Act - Requires the Secretary of the Treasury (Secretary) to prepare a statement setting forth in nontechnical terms: (1) the rights and obligations of a taxpayer and of the Internal Revenue Service (IRS) during a tax audit; (2) the procedures by which a taxpayer may appeal adverse decisions, prosecute refund claims, and file complaints; and (3) the procedures that the IRS may use in enforcing revenue laws. Directs the Secretary to transmit drafts of such statement to specified congressional committees and to distribute the final statement to all taxpayers receiving annual tax filing forms from the IRS. Requires the IRS, upon taxpayer request, to conduct any interview regarding the determination or collection of any tax at a reasonable time and place convenient to the taxpayer and to the IRS, and to permit the taxpayer, at his or her own expense, to record the interview. Authorizes the IRS interviewer to record such interview if the taxpayer has been given prior notice and is provided, upon request and payment of reproduction costs, with a transcript of the recording. Requires the interviewer to explain to the taxpayer the audit process, including the taxpayer's rights with respect to the process. Requires the Secretary to abate any penalty or interest imposed on any deficiency attributable to erroneous advice in writing given to a taxpayer by an IRS officer or employee in response to such taxpayer's specific inquiry. Authorizes the IRS Ombudsman, upon application filed by a taxpayer, to issue a Taxpayer Assistance Order if, in the determination of the Ombudsman: (1) the taxpayer is suffering or is about to suffer from an unusual or irreparable loss as a result of the manner in which the internal revenue laws are being administered by the Secretary; and (2) the Secretary has failed to carry out any of his or her duties or has violated any provision of law. Allows the terms of a Taxpayer Assistance Order to require the Secretary to release property of the taxpayer levied upon or to cease or refrain from certain actions. Requires the Secretary to obey any Taxpayer Assistance Order issued by the Ombudsman. Directs the Secretary, within 90 days of this Act's enactment, to issue regulations with respect to Taxpayer Assistance Orders, including provisions to assure full, fair, and impartial due process for affected taxpayers. Amends the Inspector General Act of 1978 and other Federal law to establish within the Department of the Treasury an Office of Inspector General. Transfers to such Office the existing audit and investigation units of the Department. Sets forth criteria with respect to: (1) the authority of the Inspector General to conduct an investigation; and (2) the authority of the Secretary in cases of audits or investigations requiring access to information of a sensitive or confidential nature. Allows the Secretary to prohibit investigations under specified circumstances. Restricts disclosure by the Inspector General of tax returns and return information. Prohibits records of tax enforcement results from being used to evaluate certain IRS personnel or to impose or suggest production quotas. Requires district directors to certify compliance with this mandate on a monthly basis. Requires the Secretary to certify that a rule proposed by the IRS is substantially the only alternative that meets the mandate of the relevant statute in order for the rule to be considered an interpretative rule (and thereby not subject to analyses under the Regulatory Flexibility Act). Amends the Regulatory Flexibility Act to require regulatory flexibility analyses to include consideration of both the direct and indirect beneficial and negative effects of a proposed or final rule. Amends the Internal Revenue Code to direct the Secretary, with limited exceptions, to send a preliminary letter of deficiency to a taxpayer prior to the mailing of a deficiency notice. Specifies required contents for tax due notices and deficiency notices, including the basis of the deficiency and a breakdown of the total amount into tax, interest, and penalty. Directs the Secretary, within 90 days of this Act's enactment, to issue regulations requiring all IRS personnel to explain and support their position in assessing any penalties or additions to tax. Requires the Comptroller General to study IRS procedures with respect to such assessments and to present findings to specified congressional committees no later than December 31, 1988. Authorizes the Secretary to enter into a binding agreement with a taxpayer under which the taxpayer may pay tax liability in installments if the Secretary determines that such an agreement will facilitate collection of the liability. Permits the Secretary, after proper notice and a hearing, to modify or annul the agreement upon the finding that the financial condition of the affected taxpayer has significantly changed. Renders such an agreement nonbinding if the taxpayer fails to pay any installment or any other tax liability when due. Extends from ten to 30 days the period between the required notice to a person who neglects or refuses to pay tax liability and a levy on such person's salary, wages, or other property. Specifies information that must be incorporated in such notice, including possible alternative actions and the appropriate appeals procedures. Adds to the circumstances triggering termination of such a levy: (1) an agreement between the taxpayer and the Secretary for payment of the liability; and (2) the Secretary's determination that the taxpayer's financial condition precludes enforceability of the liability. Revises the list of property exempt from levy to: (1) increase the exempt amount permitted for certain personal effects, the property of a business, and wages; (2) add an exemption for certain deposits in qualified institutions; and (3) provide an express exemption, except under limited circumstances specified in this Act, for the taxpayer's principal residence, a motor vehicle used by the taxpayer as the primary means of transportation to work, and any tangible personal property essential to the operation of the taxpayer's business in cases when a levy would prevent the taxpayer from carrying on such business. Prohibits a levy on any property when levy and sales expenses would exceed either the liability for which the levy is made or the fair market value of the levied property. Permits the Secretary to demand surrender of bank accounts only after 21 days in escrow have passed since service of the notice of levy on the accounts. Sets forth situations in which the Secretary must release a levy. Applies to jeopardy levies the administrative and judicial review procedures currently applicable to jeopardy assessments. Permits a taxpayer to bring a civil action against the United States in the Tax Court for judicial review of jeopardy levies and assessments. (Under current law an action for judicial review of jeopardy assessments may be filed only in district court.) Increases the time during which a taxpayer may petition for such review. Describes the jurisdictional requirements to be applied to such actions. Allows an administrative appeal of tax liens. Grants to the Tax Court exclusive jurisdiction to enjoin premature assessments if the taxpayer has filed a timely petition for review. Provides for review of such injunctive orders by the U.S. Court of Appeals. Grants to the Tax Court jurisdiction to enforce payment by the Secretary of refunds of overpayment and interest to taxpayers. Places on the Secretary the burden of proof of justifying any failure to refund, credit, or offset relevant amounts with respect to a taxpayer. Entitles a prevailing taxpayer to: (1) an interest rate of 120 percent of the overpayment rate with respect to refunds; and (2) reasonable litigation costs. Grants to the Tax Court jurisdiction to: (1) review jeopardy assessment sales of assets; and (2) redetermine interest under certain circumstances when a taxpayer claims an overpayment of the interest. Vests in the Tax Court original jurisdiction over any civil action against the Secretary for the recovery of any tax, additions to tax, and penalties with respect to income, estate, gift, and certain excise taxes. Authorizes an award of reasonable litigation costs to the prevailing party in proceedings by taxpayers before the Internal Revenue Service. Permits a taxpayer to bring a civil action in district court for actual damages resulting from the failure of any Federal officer or employee to release a tax lien on the taxpayer's property. Permits a civil cause of action in district court for damages resulting from the careless, reckless, or intentional disregard of internal revenue laws by any Federal officer or employee. Denies damage awards in cases of contributory negligence. Authorizes a damage award, to a $10,000 maximum, to the United States in cases of frivolous or groundless claims by a taxpayer. Amends the Internal Revenue Code to prescribe criminal penalties for: (1) any investigation or surveillance authorized or conducted by an officer or employee of the United States in connection with Federal tax laws that inquires into the beliefs, associations, or activities of any individual or organization; or (2) the maintenance of any records containing information derived from such an investigation. Establishes in the Internal Revenue Service the Office for Taxpayers Services, under the supervision of an Assistant Commissioner of Internal Revenue. Directs this Assistant Commissioner to: (1) be responsible for telephone, walk-in, and educational services, and for the design and production of tax and information forms; and (2) prepare annually, for presentation to specified congressional committees, a joint report (with the Chief Problem Resolution Officer for the IRS) on the quality of taxpayer services.
United States · United States Congress · 13 October 1987
Department of Veterans Affairs Act - Redesignates the Veterans Administration (VA) as the Department of Veterans Affairs (the Department), an executive department within the executive branch of the Government. Provides that the Department shall be headed by the Secretary of Veterans Affairs, to be appointed by the President, by and with the advice and consent of the Senate. Designates as other principal officers of the Department the Deputy Secretary, the Chief Medical Director, and the Chief Benefits Director. Provides for the temporary continuation of service of the current Administrator, Deputy Administrator, Chief Medical Director, and Chief Benefits Director of Veterans Affairs. Establishes within the Department eight Assistant Secretaries, each of whom shall be appointed by the President, by and with the advice and consent of the Senate, to perform such functions as the Secretary may prescribe. Directs the Secretary to assign to one such Assistant Secretary all functions regarding the National Cemetery System and the State cemetery grant program. Outlines functions which the Secretary shall assign to the Assistant Secretaries. Provides for the temporary continuation of the performance of such functions by present personnel until such functions are assigned to an individual appointed as Assistant Secretary under this Act. Redesignates the current VA's Department of Medicine and Surgery as the Veterans Health Services Administration of the Department. Redesignates the VA's current Department of Veterans Benefits as the Veterans Benefits Administration of the Department, whose primary function shall be to administer nonmedical programs which provide assistance to veterans, their dependents, and their survivors. Establishes within the Department the Office of the General Counsel. Redesignates the current Office of Inspector General of the VA as the Office of Inspector General of the Department. Provides that any references to departments or positions under the current VA system shall be considered to be references to such departments and positions of the Department as modified under this Act. Provides continuing effect of all legal documents, suits, actions, and property and resources of the current VA. Directs the Secretary of Veterans Affairs, after appropriate congressional consultation, to prepare and submit to the Congress proposed legislation containing technical and conforming amendments to reflect the changes made under this Act. Requires such legislation to be submitted no later than six months after the enactment of this Act. Provides that any spending authority of the Department is subject to available amounts as provided in appropriation Acts.
![Official portrait of Rep. Pursell, Carl D. [R-MI-2]](https://www.congress.gov/img/member/p000574_200.jpg)